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                                                                                                                     2024




Pada tahun 2024, menjelang peringatan hari jadi ke-50 pada          In 2024, ahead of its 50th anniversary in 2025, PT Samator Indo
tahun 2025, PT Samator Indo Gas Tbk mengusung tema                  Gas Tbk has chosen the theme “All in Greatness”, reflecting
"All in Greatness", yang mencerminkan komitmen dan dedikasi         the Company's full commitment and dedication to serving
penuh perusahaan dalam melayani pelanggan, masyarakat,              customers, society, and the nation in meeting industrial gas
dan negara untuk memenuhi kebutuhan gas industri. Melalui           needs. Using this theme, the Company reaffirms its efforts
tema ini, Perseroan menegaskan upayanya untuk memberikan            to deliver quality products, responsive customer service, and
produk berkualitas, layanan pelanggan yang responsif, serta         improve process efficiency to maintain its position as the leading
meningkatkan efisiensi proses demi mempertahankan posisi            industrial gas company in Indonesia. This commitment is also
sebagai perusahaan gas industri terdepan di Indonesia.              shown by the operation of 3 new plants and 2 filling stations,
Komitmen ini juga tercermin dari beroperasinya 3 pabrik baru        expanding the Company's network to 58 plants and 103 filling
dan 2 stasiun pengisian, yang memperluas jaringan perusahaan        stations across 29 provinces, while supporting infrastructure
menjadi 58 pabrik dan 103 stasiun pengisian di 29 provinsi,         development initiatives set by the Indonesian government.
sekaligus mendukung pembangunan infrastruktur yang
dicanangkan oleh pemerintah Indonesia.

Perseroan terus melangkah maju dengan visi yang berani dan          The Company continues to move forward with a bold vision
fokus yang kuat untuk menciptakan lompatan besar di masa            and strong focus on making significant leaps into the future.
depan. Dalam perjalanan tersebut, Perseroan terus berinovasi        Throughout this journey, the Company continues to innovate and
dan meningkatkan kemampuan beradaptasi, meskipun                    improve its adaptability, despite facing a number of challenges.
dihadapkan pada berbagai tantangan. Dengan menekankan               By emphasizing resilience and creating excellence not only in
daya tahan dan menciptakan keunggulan, tidak hanya pada             products but also in behavior, the Company inspires enthusiasm
produk, tetapi juga dalam perilaku, Perseroan membangkitkan         to achieve extraordinary achievements. This demonstrates
semangat untuk mencapai hasil yang luar biasa. Hal ini              the Company's determination to remain relevant and excel in
menunjukkan tekad perusahaan untuk tetap relevan dan                the face of the evolving industrial gas dynamics.
unggul dalam menghadapi dinamika industri gas yang terus
berkembang.

Tidak hanya berfokus pada pencapaian prestasi, Perseroan            Not only focused on achieving milestones, the Company
juga berkomitmen untuk memberikan dampak positif yang               is also committed to creating a broader positive impact
lebih luas melalui pendekatan keberlanjutan. Perseroan              through sustainability approaches. The Company executes
menjalankan strategi Environmental, Social, and Governance          its Environmental, Social, and Governance (ESG) strategy
(ESG) dengan penuh tanggung jawab, mengintegrasikan                 responsibly, integrating environmentally-friendly practices,
praktik ramah lingkungan, kebijakan sosial yang inklusif, dan       inclusive social policies, and transparent governance.
tata kelola yang transparan. Inisiatif-inisiatif tersebut sejalan   These initiatives align with the Company’s efforts to make
dengan upaya Perseroan untuk memberikan kontribusi nyata            a tangible contribution to improving quality of life, preserving
dalam peningkatan kualitas hidup, pelestarian lingkungan,           the environment, and ensuring long-term sustainability.
serta keberlanjutan jangka panjang. Perseroan berusaha              The Company strives to prioritize not only profit but also to
untuk tidak hanya mengutamakan keuntungan, tetapi juga              create a lasting positive impact for society and the environment.
mencapai dampak positif yang berkelanjutan bagi masyarakat
dan lingkungan.
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Kesinambungan Tema
Theme Continuity


                   Selama beberapa tahun terakhir, revolusi                Over the last few years, the Industrial
                   industri 4.0 telah mentransformasi dan                  Revolution 4.0 has transformed and revitalized
                   merevitalisasi sektor manufaktur guna                   the manufacturing sector, aiming to increase
                   meningkatkan daya saing industri nasional.              the competitiveness of national industry.
                   PT Samator Indo Gas Tbk (SIG), perusahaan               PT Samator Indo Gas Tbk (SIG), Indonesia's
                   gas industri terbesar di Indonesia saat ini,            most significant industrial gas company,
                   senantiasa berdedikasi penuh untuk terus                continues to serve customers, the community,
                   melayani pelanggan, masyarakat, dan negara              and the country by providing innovative
                   dengan menyediakan produk yang inovatif dan             products and solutions.
                   solutif.


                   Komitmen kami untuk mencapai pertumbuhan                Our commitment to achieving progressive and
                   yang progresif dan berkelanjutan tercermin              sustainable growth is manifested through our
                   melalui upaya kami dalam menjalankan                    efforts in carrying out efficient, productive, and
REINVENT &
                   operasional yang efisien, produktif, dan profitabel.    profitable operations. Supported by 55 plants
ELEVATE            Didukung oleh 55 pabrik dan 103 stasiun                 and 103 filling stations across 29 provinces
                   pengisian yang tersebar di 29 provinsi Indonesia,       in Indonesia, we strive to build infrastructure
                   kami terus memperkuat infrastruktur dan                 continuously and optimally utilize natural
 2023              memanfaatkan sumber daya alam dengan                    resources to ensure the people’s welfare.
                   optimal demi kesejahteraan dan kelangsungan
                   hidup masyarakat.


                   Dengan inovasi yang berkesinambungan,                   With sustainable innovation, high dedication,
                   dedikasi tinggi, dan transformasi yang dinamis,         and dynamic transformation, we continue to
                   kami akan terus beradaptasi dan berevolusi              adapt and evolve to generate optimum value.
                   agar dapat menciptakan nilai tambah yang                We are prepared to face any challenges and
                   optimal. Kami siap menghadapi tantangan dan             overcome problems amid all conditions.
                   sigap untuk mengatasi masalah dalam situasi             We always believe that SIG can keep growing
                   apa pun. Kami percaya, berbekal dukungan                and deliver meaningful values for life with
                   dan kepercayaan dari seluruh pemangku                   support and trust from all stakeholders.
                   kepentingan, SIG akan terus berkembang dan
                   memberikan manfaat yang bermakna bagi
                   kehidupan.




                                                                      PT Samator Indo Gas Tbk 2024 Integrated Report      1
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             Kilas Kinerja 2024                                Laporan Manajemen                              Profil Perusahaan
        Performance Overview in 2024                           Management Report                               Company Profile




                                       Tahun 2022 adalah momentum kebangkitan              2022 marks the beginning of the momentum for
                                       ekonomi (rising) dan kembalinya energi              economic revival (rising) and energy restoration
                                       pertumbuhan industri. Perseroan bisa melihat        for industrial expansion. The Company can detect
                                       dengan jelas bahwa tanda-tanda pertumbuhan          signals of industrial development to expand
                                       industri untuk tumbuh pesat dan kuat di tengah      rapidly and firmly in the face of current problems
                                       tantangan yang terjadi (thriving).                  (thriving).

                                       Di sepanjang tahun 2022, Perseroan berhasil         During 2022, the Company was able to carve
                                       menorehkan       berbagai     pencapaian     dan    out many milestones and honors due to synergy
                                       penghargaan berkat sinergi dan kerja sama tim       and excellent collaboration amid challenging
                                       yang solid di tengah kondisi yang masih dipenuhi    situations. The Company has achieved a rating
                                       tantangan. Perseroan telah meraih kenaikan          upgrade to A(idn) with a Stable outlook from Fitch
                                       peringkat menjadi A(idn) dengan outlook Stabil      Ratings and a rating from Sustainalytics ESG
                                       dari Fitch Ratings dan pemeringkatan oleh           Risk Rating. The signing of the KADIN Net Zero
                                       Sustainalytics ESG Risk Rating. Penandatanganan     Hub Memorandum of Understanding was also
BANGKIT DAN                            Nota Kesepahaman KADIN Net Zero Hub
                                       juga dilakukan sebagai langkah Perseroan
                                                                                           carried out as a step for the Company to realize
                                                                                           sustainable business value. In addition, as of
TUMBUH                                 merealisasikan nilai bisnis berkelanjutan. Selain   December 31, 2022, the Company's shares are
Rise and Thrive                        itu, per 31 Desember 2022, saham Perseroan          also indexed in several respectable stock indices,
                                       juga terindeks dalam beberapa indeks saham          such as IDX80, IDX ESG Leader, and JII70.
                                       terhormat, seperti IDX80, IDX ESG Leader,
    2022                               dan JII70.

                                       Perseroan akan terus berupaya mewujudkan            The Company will continue to strive to realize
                                       komitmen dalam mencapai pertumbuhan yang            its commitment to achieve excellent and
                                       baik dan berkelanjutan serta memberikan nilai       sustainable growth and provide added value to all
                                       tambah bagi seluruh pemangku kepentingan,           stakeholders regarding operational performance
                                       tidak hanya dalam kinerja operasional, namun        and the values that the Company reflects.
                                       juga nilai-nilai yang dicerminkan Perseroan.




                                       Tahun 2021 menjadi periode bersejarah bagi          The year 2021 was a remarkable period for
                                       Indonesia di mana berkat rahmat-Nya serta           Indonesia when the number of Covid-19 cases
                                       usaha, kerja sama dan perjuangan segenap            continued to decrease significantly from time to
                                       bangsa, jumlah kasus Covid-19 terus menurun         time, thanks to God’s grace and also to all efforts
                                       secara signifikan dari waktu ke waktu. Sebagai      and cooperation of people of the nation. As the
                                       produsen oksigen medis terbesar di Indonesia,       largest medical oxygen producer in Indonesia,
                                       PT Aneka Gas Industri Tbk turut mendukung           PT Aneka Gas Industri Tbk took part proactively
                                       usaha tersebut secara proaktif dan berkoordinasi    and coordinated continuously with the Government
                                       tiada henti bersama Pemerintah melalui upaya        through ongoing initiatives in ensuring optimum
                                       berkelanjutan dalam memastikan ketersediaan         availability of medical oxygen throughout the
                                       oksigen medis agar dapat terpenuhi secara           country, especially when the pandemic cases
                                       optimal ke seluruh penjuru negeri, terutama         experienced a sharp increase in mid-2021.
                                       ketika kasus pandemi mengalami peningkatan
                                       tajam di pertengahan tahun 2021.


PENGABDIAN                             Komitmen Perseroan untuk memperjuangkan
                                       keselamatan nasional tersebut didukung pula
                                                                                           The Company’s commitment to put national safety
                                                                                           first was also supported by a policy of not raising
TANPA BATAS                            dengan kebijakan untuk tidak menaikkan harga        the selling price even in an emergency situation.
Endless Devotion                       jual meski dalam situasi darurat. Pengabdian        This endless devotion was actually shown by
                                       tanpa batas ini telah diperlihatkan oleh            the late Mr. Arief Harsono, known as ‘Father of
                                       Almarhum Bapak Arief Harsono, Bapak Oksigen         Indonesian Oxygen’, who has passed away on
    2021                               Indonesia, yang telah berpulang pada 2 Juli 2021.   July 2, 2021. His leadership as founder of Samator
                                       Kepemimpinan beliau sebagai pendiri Samator         Group and former President Commissioner of
                                       Group dan Komisaris Utama Perseroan sebelumnya,     the Company inspired us to endlessly give the
                                       menginspirasi kami untuk terus memberikan           best to the Nation. And, this is realized through
                                       yang terbaik kepada Republik Indonesia. Hal         our concern to prioritize the public interest, which
                                       ini terwujud melalui kepedulian kami untuk          actually makes the Company more resilient and
                                       mengutamakan kepentingan publik, yang justru        able to maintain operational performance amid
                                       menjadikan Perseroan semakin tangguh dan            various industrial pressures.
                                       mampu mempertahankan kinerja operasional
                                       di tengah berbagai tekanan yang dihadapi.




2     PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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        Analisis dan Pembahasan Manajemen              Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
        Management Discussion and Analysis                Good Corporate Governance                             Sustainability Report




Tentang Laporan Terintegrasi                                                                     [IR-1A]

About the Integrated Report


Laporan Terintegrasi 2024 PT Samator Indo Gas Tbk                         The 2024 Integrated Report of PT Samator Indo Gas Tbk
(yang selanjutnya disebut “Perseroan” atau “kami”) disusun                (hereinafter referred to as “the Company” or “we”) is prepared
sebagai bentuk pertanggungjawaban dan penyampaian                         as a form of accountability and communication regarding the
informasi terkait strategi, kinerja, peluang, dan keberlanjutan           strategy, performance, opportunities, and sustainability in
dalam mengelola isu ekonomi serta lingkungan, sosial,                     managing economic issues as well as environmental, social, and
dan tata kelola (LST) selama periode 1 Januari 2024 hingga                governance (ESG) issues during the period from January 1, 2024,
31 Desember 2024, dengan mencantumkan perbandingan                        to December 31, 2024, including a comparison with the previous
periode sebelumnya. Laporan ketiga yang diterbitkan Perseroan             period. This third report published by the Company will continue
ini akan terus dikembangkan dalam penyampaian periodik                    to be developed in subsequent periodic reports, which will be
selanjutnya, yaitu setiap akhir tahun buku. [GRI 2-3] [IR-1C]             issued at the end of each fiscal year. [GRI 2-3] [IR-1C]

Laporan ini memberikan informasi bagi seluruh pemangku                    This report provides information for all stakeholders about the
kepentingan tentang kontribusi Perseroan dalam mendukung                  Company's contribution in supporting the national industrial
sektor industri nasional melalui penyediaan gas industri                  sector through the provision of sustainable, high-quality
berkualitas yang berkelanjutan serta memuat cakupan                       industrial gas. It also covers the application of sustainability
penerapan prinsip keberlanjutan pada aspek ekonomi,                       principles in the economic, environmental, social, and
lingkungan, sosial, dan tata kelola di Perseroan dan Entitas Anak.        governance aspects within the Company and its Subsidiaries.
Pada aspek ekonomi, informasi keuangan disajikan berdasarkan              In the economic aspect, financial information is presented
Laporan Keuangan Konsolidasian sehingga mencakup informasi                based on the Consolidated Financial Statements, covering the
Perseroan dan seluruh Entitas Anak. Dalam aspek lingkungan,               Company and all Subsidiaries. In the environmental aspect,
mencakup sebagian entitas yang relevan, untuk periode 2022                it covers some relevant entities for the period from 2022 to 2024,
hingga 2024, sebagaimana diungkapkan dalam pembahasan                     as disclosed in the Coverage and Scope discussion. [GRI 2-2]
Cakupan dan Batasan. [GRI 2-2] [IR-1C] [IR-3E][IR-3F] [IR-1G]             [IR-1C] [IR-3E][IR-3F] [IR-1G]


Dasar penyusunan Laporan Terintegrasi ini sesuai dengan                   The preparation of this Integrated Report refers to criteria
kriteria yang telah diterbitkan di Indonesia ataupun organisasi           published in Indonesia or internationally recognized independent
berstandar internasional yang independen, antara lain:                    organizations, among others:
1. Peraturan Otoritas Jasa Keuangan No. 29/POJK.04/2016                   1. Financial Services Authority Regulation No. 29/POJK.04/2016
    tentang Laporan Tahunan Emiten atau Perusahaan Publik                     on the Annual Report of Issuers or Public Companies, with
    dengan muatan konten sesuai Surat Edaran Otoritas Jasa                    content aligned with the Financial Services Authority Circular
    Keuangan No. 16/SEOJK.04/2021 tentang Bentuk dan Isi                      Letter No. 16/SEOJK.04/2021 on the Form and Content of
    Laporan Tahunan Emiten atau Perusahaan Publik;                            the Annual Report of Issuers or Public Companies;
2. Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017                   2. Financial Services Authority Regulation No. 51/POJK.03/2017
    tentang Penerapan Keuangan Berkelanjutan bagi Lembaga                     on the Implementation of Sustainable Finance for Financial
    Jasa Keuangan, Emiten, dan Perusahaan Publik;                             Services Institutions, Issuers, and Public Companies;
3. Global Reporting Initiative (GRI) Standards 2021 opsi                  3. Global Reporting Initiative (GRI) Standards 2021, "in Accordance"
    in Accordance; serta                                                      option; and
4. Integrated Reporting Framework.                                        4. Integrated Reporting Framework.

Penyusunan laporan berdasarkan standar tersebut telah                     The preparation of this report based on these standards has
diverifikasi oleh pihak internal, tanpa proses penjaminan oleh            been verified by internal parties, without external independent
pihak eksternal yang independen. [IR-1B][IR-1D][IR-1F] [IR-4H]            assurance. [IR-1B][IR-1D][IR-1F] [IR-4H] [GRI 2-5] [POJK G.1]
[GRI 2-5] [POJK G.1]


Sepanjang tahun 2024, tidak terdapat perubahan signifikan                 Throughout 2024, there were no significant changes in the
pada Laporan Terintegrasi Perseroan. Untuk memenuhi prinsip               Integrated Report. To ensure validity, if any restatements
validitas, apabila ada pernyataan ulang atau pernyataan kembali           or revisions of information from previous reports are made
informasi yang dimuat pada laporan sebelumnya karena alasan               due to certain reasons, such as differences in methodology
tertentu, misalnya perbedaan metodologi atau cara perhitungan,            or calculation methods, we will indicate it with: *) restated.
kami memberi tanda: *) disajikan kembali. [GRI 2-4]                       [GRI 2-4]




                                                                                          PT Samator Indo Gas Tbk 2024 Integrated Report    3
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                  Kilas Kinerja 2024                           Laporan Manajemen                           Profil Perusahaan
             Performance Overview in 2024                      Management Report                            Company Profile




Daftar Isi
Table of Contents

    1   Kesinambungan Tema                         4    Daftar Isi                             9    Penentuan Isi dan
        Theme Continuity                                Table of Contents                           Topik Material Laporan
    3   Tentang Laporan Terintegrasi               6    Strategi Keberlanjutan                      Determination of the Content and
        About the Integrated Report                     Sustainability Strategy                     Material Topics of the Report




Kilas Kinerja 2024                          18     29   Informasi Penghentian Sementara        32   Kilas Peristiwa 2024
Performance Overview in 2024                            Perdagangan Saham dan/atau                  Events in 2024
                                                        Penghapusan Pencatatan Saham
 20     Pencapaian 2024                                                                        37   Penghargaan dan Sertifikasi
        Achievement in 2024                             Information on Share Suspension             Awards and Certifications
                                                        and/or Delisting
 22     Ikhtisar Kinerja Keberlanjutan                                                         41   Keanggotaan dalam Asosiasi
        Sustainability Performance Highlights      30   Informasi Obligasi, Sukuk,                  atau Organisasi
                                                        atau Obligasi Konversi
 28     Ikhtisar Saham                                                                              Membership in Association
        Share Highlights                                Information on Bond, Sukuk,                 or Organization
                                                        or Convertible Bond
 29     Aksi Korporasi
        Corporate Action




Laporan Manajemen                           42     44   Laporan Dewan Komisaris                50   Laporan Direksi
Management Report                                       Board of Commissioners Report               Board of Directors Report




Profil Perusahaan                           60    86    Profil Direksi                        Analisis dan
Company Profile                                         Board of Directors’ Profile           Pembahasan Manajemen                    112
                                                  96    Informasi Pemegang Saham              Management Discussion
 62     Informasi Umum dan
                                                        Shareholders Information              and Analysis
        Identitas Perseroan
        General Information and                   98    Struktur Grup Perseroan               114   Tinjauan Makro Ekonomi
        Company Identity                                The Company’s Group Structure               Macroeconomic Review
 64     Riwayat Singkat Perseroan                 100   Kronologi Pencatatan Saham            116   Tinjauan Industri
        The Company at a Glance                         Share Listing Chronology                    Industry Overview
 66     Jejak Langkah                             101   Kronologi Pencatatan Efek Lainnya     117   Aspek Pemasaran
        Milestones                                      Other Securities Listing Chronology         Marketing Aspect

 68     Visi, Misi, dan Tata Nilai Perseroan      103   Informasi Peringkat Efek              119   Prospek Usaha
        Company Vision, Mission, and Values             Securities Rating Information               Business Outlook

 70     Bidang Usaha                              105   Entitas Anak, Perusahaan Asosiasi,    121   Tinjauan Operasi per Segmen Usaha
        Line of Business                                dan Perusahaan Ventura Bersama              Operational Review per Business
                                                        Subsidiaries, Associates,                   Segment
 72     Proses dan Model Bisnis
        Business Process and Model                      and Joint Ventures                    122   Tinjauan Kinerja Keuangan
                                                  107   Akuntan Publik                              Financial Performance Review
 74     Wilayah Operasional
        Operational Area                                Public Accountant                     126   Kemampuan Membayar Utang
                                                  108   Lembaga/Profesi Penunjang                   Debt Payment Capability
 75     Perubahan Perseroan yang
        Bersifat Signifikan                             Pasar Modal                           127   Kolektibilitas Piutang
                                                        Institutions/Professions Supporting         Receivables Collectability
        Significant Changes in the Company
                                                        the Capital Market                    127   Struktur Modal
 76     Struktur Organisasi                                                                         Capital Structure
        Organization Structure                    110   Situs Web Resmi Perseroan
                                                        The Company’s Official Website        128   Ikatan Material untuk Investasi
 78     Profil Dewan Komisaris                                                                      Barang Modal
        Board of Commissioners’ Profile
                                                                                                    Material Commitment for Capital
                                                                                                    Goods Investment




4         PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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       Analisis dan Pembahasan Manajemen                Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
       Management Discussion and Analysis                  Good Corporate Governance                             Sustainability Report




128   Realisasi Investasi Barang Modal           144   Penerapan Pedoman Tata Kelola                  235   Larangan Transaksi Orang Dalam
      pada Tahun Buku Terakhir                         Perusahaan Terbuka                                   Insider Trading Prohibition
      Realization of Capital Goods                     Implementation of Public Company               236   Pernyataan dan Praktik Bad Corporate
      Investment in the Last Fiscal Year               Governance Guidelines                                Governance
129   Perbandingan antara Target dan             147   Penerapan atas Pedoman Umum                          Statement and Practices of Bad
      Realisasi Tahun 2024, serta                      Governansi Korporat Indonesia (PUGKI)                Corporate Governance
      Proyeksi Tahun 2025                              Implementation of the General
      Comparison of Target and Realization             Guidelines for Indonesian Corporate
      in 2024, as well as Projections for 2025         Governance
130   Informasi Keuangan yang Telah              169   Struktur Penerapan Tata Kelola                Laporan Keberlanjutan                   238
      Dilaporkan yang Mengandung Kejadian              Perusahaan                                    Sustainability Report
      Luar Biasa atau Jarang Terjadi                   Corporate Governance Structure
      Reported Financial Information                                                                  240   Membangun Budaya Keberlanjutan
                                                 170   Pedoman dan Kebijakan GCG                            Building a Sustainability Culture
      Containing Extraordinary or
                                                       GCG Guidelines and Policies
      Nonrecurring Events                                                                             242   Enam Model Penciptaan Nilai
                                                 171   Rapat Umum Pemegang Saham                            Six Value Creation Models
130   Informasi dan Fakta Material yang
                                                       General Meeting of Shareholders
      Terjadi Setelah Tanggal Laporan Akuntan                                                         244   Tata Kelola Keberlanjutan
      Material Information and Facts After the   181   Dewan Komisaris                                      Sustainability Governance
      Accountant’s Report Date                         Board of Commissioners
                                                                                                      249   Kinerja Keberlanjutan Ekonomi
130   Kebijakan Dividen                          193   Direksi                                              Economic Sustainability Performance
      Dividend Policy                                  Board of Directors
                                                                                                      256   Kinerja Keberlanjutan Lingkungan
131   Realisasi Penggunaan Dana Hasil            201   Transparansi Informasi Mengenai
                                                       Dewan Komisaris dan Direksi                          Environmental Sustainability
      Penawaran Umum                                                                                        Performance
      Realization on the Use of Proceeds               Transparency on Information of the
                                                       Board of Commissioners and Board of            269   Kinerja Keberlanjutan Sosial
      from Public Offering
                                                       Directors                                            Social Sustainability Performance
132   Informasi Material Mengenai Investasi,
      Ekspansi, Divestasi, Penggabungan/         205   Organ Tata Kelola di Bawah
      Peleburan Usaha, Akuisisi, dan                   Dewan Komisaris                                292   Pernyataan Pertanggungjawaban
      Restrukturisasi Utang/Modal                      Governance Organs Under the Board                    Laporan Terintegrasi 2024
      Material Information on Investment,              of Commissioners                                     Responsibility Statement Towards 2024
      Expansion, Divestment, Business            213   Organ Tata Kelola di Bawah Direksi                   Integrated Report
      Merger, Acquisition, and Debt/Capital
      Restructuring                                    Governance Organs Under the Board              294   Verifikasi Tertulis dari Pihak Independen
                                                       of Directors                                         Written Verification from
133   Transaksi Material yang Mengandung
                                                 218   Tata Kelola Teknologi Informasi                      Independent Party
      Benturan Kepentingan dan/atau Pihak
      Afiliasi                                         Information Technology Governance              294   Tanggapan Terhadap Umpan Balik
      Material Transactions Containing           220   Sistem Pengendalian Internal                         Laporan Keberlanjutan Tahun
      Conflicts of Interest and/or Affiliated          Internal Control System                              Sebelumnya
      Parties                                    223   Sistem Manajemen Risiko                              Response to Feedback on the Previous
                                                       Risk Management System                               Year's Integrated Report
134   Pengaruh Perubahan Regulasi
      Pemerintah Terhadap Perseroan              229   Litigasi dan Perkara Hukum                     295   Lembar Umpan Balik
      Impact of the Government Regulation              Litigations dan Lawsuits                             Feedback Sheets
      Changes on the Company                                                                          297   Indeks SEOJK No.16/SEOJK.04/2021
                                                 229   Informasi Sanksi Administratif
134   Perubahan Kebijakan Akuntansi yang                                                                    Index of SEOJK No.16/SEOJK.04/2021
                                                       Information on the Administrative
      Berdampak Terhadap Laporan Keuangan              Sanctions                                      311   Indeks POJK No. 51/POJK.03/2017
      Perseroan                                                                                             Index of POJK No. 51/POJK.03/2017
      Changes in Accounting Policies Impacting   230   Program Kepemilikan Saham oleh
                                                       Karyawan dan/atau Manajemen                    313   Referensi Silang GRI Standards
      the Company’s Financial Statements
                                                                                                            Cross Reference GRI Standards
                                                       Employee and/or Management Share
                                                       Ownership Program                              317   Kerangka Kerja Dewan Pelaporan
Tata Kelola Perusahaan                                                                                      Terintegrasi Internasional
yang Baik                                136     231   Kode Etik
                                                                                                            The International Integrated Reporting
                                                       Code of Conduct
Good Corporate Governance                                                                                   Council Framework
                                                 232   Sistem Pelaporan Pelanggaran
                                                       Whistleblowing System                          318   Daftar Pengungkapan Sesuai
139   Landasan Hukum
                                                                                                            Pelaporan ESG Metrik
      Legal Basis                                234   Kebijakan Anti-korupsi dan Gratifikasi
                                                       Anti-Corruption and Gratification Policy             List of Disclosures in Accordance
142   Prinsip-Prinsip GCG                                                                                   with ESG Metrics Reporting
      GCG Principles                             235   Kebijakan Kepemilikan Saham
143   Prinsip Pedoman Umum Governansi                  Perusahaan oleh Dewan Komisaris
      Korporat Indonesia                               dan/atau Direksi
                                                       Company Share Ownership Policy by
      Principles of the General Guidelines
                                                       the Board of Commissioners and/or             Laporan Keuangan                         316
      for Indonesian Corporate Governance                                                            Financial Statements
                                                       the Board of Directors




                                                                                           PT Samator Indo Gas Tbk 2024 Integrated Report          5
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               Kilas Kinerja 2024                             Laporan Manajemen                                   Profil Perusahaan
          Performance Overview in 2024                        Management Report                                    Company Profile




Strategi Keberlanjutan                                                   [GRI 2-22, 2-23] [POJK A.1] [IR-4E]

Sustainability Strategy



Sebagai pelopor industri gas di Indonesia, Perseroan memegang             As the pioneer of the gas industry in Indonesia, the Company
peranan penting dalam mendukung berbagai sektor ekonomi,                  plays a crucial role in supporting a number of economic sectors,
mulai dari kesehatan, teknologi, hingga kebutuhan industri.               from healthcare and technology to industrial needs. With the
Dengan jaringan distribusi terluas di Indonesia, kami menyediakan         widest distribution network in Indonesia, we provide essential
produk dan layanan yang esensial, sekaligus berkomitmen untuk             products and services, while also committing to conduct
menjalankan bisnis yang bertanggung jawab dan berkelanjutan.              business responsibly and sustainably.


Keberlanjutan bagi Perseroan bukan sekadar jargon, melainkan              Sustainability for the Company is not just a buzzword, but
pendekatan strategis yang diterapkan dalam seluruh aspek                  a strategic approach applied across all of our operational
operasional. Untuk memastikan tujuan ini tercapai, Perseroan              aspects. To ensure this goal is achieved, the Company
mengadopsi kerangka keberlanjutan yang terintegrasi dalam                 adopts an integrated sustainability framework within the
“ESG Strategy 2030”.                                                      “ESG Strategy 2030”.




                                                             ESG Strategy 2030


                                              • Melayani pasar, menganalisis dan memahami permintaan pasar yang terus berkembang,
            Melayani Pasar,
                                                baik untuk kebutuhan saat ini maupun potensi di masa depan. Bersikap responsif dan adaptif
            Menetapkan Tren, dan
                                                terhadap kebutuhan pelanggan dalam berbagai sektor, spesifikasi produk, dan saluran
            Memenuhi Ekspektasi                 distribusi, dengan tujuan meningkatkan pangsa pasar melalui penetrasi pasar baru serta
            Serve the Market,                   akuisisi pelanggan di pasar yang telah ada.
            Set the Trend, and                • Menetapkan tren, sebagai perusahaan gas industri terkemuka di Indonesia, Perseroan terus
            Match Expectation                   berinovasi dalam pengembangan aplikasi produk dengan mengidentifikasi peluang potensial
                                                di pasar yang belum tergarap sepenuhnya. Fokus utamanya adalah mendukung transisi menuju
                                                ekonomi rendah karbon melalui pengembangan teknologi, seperti carbon capture, utilization,
                                                and storage (CCUS), hidrogen rendah karbon, co-firing hydrogen, enhanced oil recovery (EOR),
                                                dan lainnya. Selain itu, Perseroan terus berinovasi dalam mengembangkan beberapa aplikasi
                                                gas industri lainnya yang menunjang kebutuhan operasional pelanggan, seperti concrete cooling
                                                dalam pendinginan material beton menggunakan liquid nitrogen, dry ice blasting untuk proses
                                                non-destructive blasting, oxygen enrichment dalam proses pembakaran untuk meningkatkan
                                                efisiensi pembakaran dan mengurangi gas polutan, serta water remineralization dengan
                                                menggunakan gas CO2.
                                              • Menyelaraskan harapan dari berbagai pemangku kepentingan, seperti memastikan kualitas
                                                dan pengiriman produk tepat waktu untuk pelanggan, memperhatikan praktik bisnis yang etis
                                                dan berkelanjutan demi kesejahteraan masyarakat dan lingkungan, serta meningkatkan nilai
                                                saham investor dengan mengurangi biaya operasional.
                                              • Serving the market by analyzing and understanding the continuously evolving market demand,
                                                both for current needs and future opportunities. Being responsive and adaptive to customer
                                                needs across various sectors, product specifications, and distribution channels, with the
                                                purpose of increasing market share through penetration into new markets and customer
                                                acquisition in existing markets.
                                              • Setting trends, as a leading industrial gas company in Indonesia, the Company continues
                                                to innovate in product application development by identifying potential opportunities in
                                                underdeveloped markets. The main focus is to support the transition to a low-carbon economy
                                                through the development of technologies such as carbon capture, utilization, and storage (CCUS),
                                                low carbon hydrogen, co-firing hydrogen, enhanced oil recovery (EOR), and others. In addition,
                                                the Company continues to innovate in developing a number of industrial gas applications to
                                                support customers’ operational needs, such as concrete cooling for cooling concrete materials
                                                using liquid nitrogen, dry ice blasting for non-destructive blasting process, oxygen enrichment
                                                in combustion process to increase combustion efficiency and reduce pollutant gases, as well as
                                                water remineralization using CO₂ gas.
                                              • Aligning the expectations of wide array of stakeholders, such as ensuring product quality and
                                                on-time delivery for customers, adhering to ethical and sustainable business practices for
                                                the welfare of society and the environment, and increase investor’s share value by reducing
                                                operational costs.




6       PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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Analisis dan Pembahasan Manajemen              Tata Kelola Perusahaan yang Baik                         Laporan Keberlanjutan
Management Discussion and Analysis                Good Corporate Governance                              Sustainability Report




                                     Melaksanakan berbagai inisiatif strategis untuk meningkatkan efisiensi dan efektivitas, mengurangi
     Transformasi Proses             biaya, serta meningkatkan produktivitas dengan mengadopsi teknologi dan metodologi baru.
                                     Inisiatif ini menghasilkan alur kerja yang teroptimasi, efisiensi biaya, produktivitas yang lebih
     Process Transformation
                                     tinggi, dan peningkatan kepuasan pelanggan melalui waktu proses yang lebih cepat. Inisiatif
                                     utama yang diterapkan pada tahun 2024, meliputi penyederhanaan struktur organisasi dan rantai
                                     komando di beberapa area bisnis untuk meningkatkan alur kerja dan mengoptimalkan kolaborasi
                                     lintas fungsi, melalui manajemen pesanan dan akuntansi terpusat, Customer Relationship
                                     Management (CRM), pembaruan EPICOR, dan lainnya.
                                     Implementing various strategic initiatives to improve efficiency and effectiveness, reducing costs,
                                     and increasing productivity by adopting new technologies and methodologies. These initiatives result
                                     in optimized workflows, cost efficiencies, higher productivity, and improved customer satisfaction
                                     through faster processing times. Key initiatives implemented in 2024 include the simplification of
                                     organizational structure and command chains in several business areas to enhance workflows and
                                     optimize cross-functional collaboration, through centralized order management and accounting,
                                     Customer Relationship Management (CRM), EPICOR updates, and others.



                                     Strategi budaya perusahaan, di mana setiap tim kerja diatur untuk berkolaborasi lintas fungsi dan
     Budaya Kolaborasi               tim melalui indikator utama organisasi yang terpusat (objectives and key results/OKR). Indikator ini
                                     dirancang untuk mengukur kontribusi individu atau bagian serta target kolektif yang menyeluruh.
     Culture of Collaboration
                                     Dipadukan dengan reorganisasi terpusat dan pengenalan sistem penghargaan dan manfaat yang
                                     fleksibel, strategi ini akan mendorong peningkatan berbagi pengetahuan dan kolaborasi untuk
                                     mencapai tujuan bersama. Perseroan memulai KPI Reinvented, Kurikulum Training Academy yang
                                     baru, dan proyek kolaboratif ESG All In sebagai langkah utama untuk menerapkan pola pikir
                                     tujuan bersama dalam aktivitas sehari-hari di atas pencapaian individu.
                                     The Company's cultural strategy, where each work team is organized to collaborate across
                                     functions and teams through centralized organizational key indicators (objectives and key results/
                                     OKRs). These indicators are designed to measure the contribution of individuals or departments
                                     as well as collective overall targets. Combined with centralized reorganization and the introduction
                                     of a flexible rewards and benefits system, this strategy will drive the improvement of knowledge
                                     sharing and collaboration to achieve shared goals. The Company has launched KPI Reinvented,
                                     the new Training Academy Curriculum, and the ESG All In collaborative project as key steps to
                                     implement a shared purpose mindset in daily activities over individual achievements.



                                     Membangun dan mempertahankan praktik tata kelola perusahaan yang kuat menjadi prioritas
     Tata Kelola dan                 dalam mendorong transparansi, akuntabilitas, dan perilaku etis di seluruh tingkatan organisasi.
                                     Dengan mengutamakan etika bisnis dan integritas, Perseroan menciptakan budaya yang
     Manajemen Risiko
                                     menempatkan pengambilan keputusan yang bertanggung jawab sebagai landasan utama
     Governance &                    dalam setiap aspek operasional, sehingga nilai-nilai perusahaan tercermin secara konsisten
     Risk Management                 dalam seluruh praktik bisnis. Selain itu, mengelola rantai pasok secara efektif dan menerapkan
                                     kebijakan privasi serta keamanan data yang ketat menjadi bagian integral dari kerangka tata
                                     kelola perusahaan. Melalui penyelarasan standar etika bersama mitra rantai pasok, Perseroan
                                     tidak hanya memitigasi risiko, tetapi juga memperkuat ketahanan bisnis untuk menghadapi
                                     tantangan jangka panjang. Perlindungan terhadap data rahasia juga menjadi fokus utama,
                                     karena kepercayaan para pemangku kepentingan merupakan fondasi dalam menjaga reputasi
                                     perusahaan sebagai entitas korporasi yang bertanggung jawab. Seluruh elemen ini membentuk
                                     struktur tata kelola yang kokoh untuk mendukung pertumbuhan berkelanjutan dan keberhasilan
                                     jangka panjang.
                                     Establishing and maintaining strong corporate governance practices is a priority in promoting
                                     transparency, accountability, and ethical behaviour across all levels of the organization.
                                     By prioritizing business ethics and integrity, the Company fosters a culture where responsible
                                     decision-making serves as the foundation of every operational aspect, ensuring that corporate
                                     values are consistently reflected in all business practices. In addition, effectively managing the
                                     supply chain and implementing strict data privacy and security policies are integral components
                                     of the corporate governance framework. Through aligning ethical standards with supply chain
                                     partners, the Company not only mitigates risks but also strengthens business resilience in facing
                                     long-term challenges. The protection of confidential data is also a key focus, as the stakeholder
                                     trust forms the foundation for maintaining the Company's reputation as a responsible corporate
                                     entity. All of these elements create a solid governance structure that supports sustainable growth
                                     and long-term success.




                                                                                  PT Samator Indo Gas Tbk 2024 Integrated Report            7
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                Kilas Kinerja 2024                                  Laporan Manajemen                                  Profil Perusahaan
           Performance Overview in 2024                             Management Report                                   Company Profile




Dukungan Terhadap Tujuan                                                       Support for Sustainable Development
Pembangunan Berkelanjutan [GRI 2-24]                                           Goals [GRI 2-24]

Perseroan memprioritaskan keberlanjutan dalam seluruh aspek                    The Company prioritizes sustainability in all aspects of its
kegiatan, tidak hanya dari segi ekonomi tetapi juga melalui upaya              activities, not only from an economic perspective but also through
pelestarian lingkungan, peningkatan kesejahteraan karyawan                     efforts in environmental preservation, improving employee
dan masyarakat, serta penguatan tata kelola perusahaan                         and community welfare, and strengthening responsible
yang bertanggung jawab. Komitmen ini sejalan dengan tujuan                     corporate governance. This commitment aligns with global
global dan menjadi bagian dari kontribusi Perseroan dalam                      goals and is part of the Company’s contribution to supporting
mendukung Tujuan Pembangunan Berkelanjutan (TPB) yang                          the Sustainable Development Goals (SDGs) established by the
telah ditetapkan oleh pemerintah. Penjabaran lebih lanjut                      Government. Further details on the Company’s support for the
mengenai dukungan Perseroan terhadap TPB disampaikan                           SDGs are described as follows.
sebagai berikut.


      Strategi ESG                     Fokus Perseroan                                  Target Jangka Panjang                     TPB yang Relevan
      ESG Srategy                    The Company’s Focus                                  Long-Term Target                         Relevant SDGs

 Melayani Pasar,             • Pertumbuhan di segmen pelanggan          • Skor kepuasan pelanggan ≥ 4,5/5
 Menetapkan Tren, dan          yang dipilih, terutama di sektor         • Komplain turun 2,5%/tahun.
 Memenuhi Ekspektasi           kesehatan.                               • Produk tabung gas reject < 8%.
                             • Meningkatkan pengalaman dan              • 2 produk baru/aplikasi per tahun.
                               kepuasan pelanggan.                      • 75% pangsa pasar sektor kesehatan.
 Serve the Market, Set       • Growth in selected customer              • Customer satisfaction score ≥ 4.5/5.
 the Trend, and Match          segments, particularly in the            • Complaints reduced by 2.5% per year.
 Expectation                   healthcare sector.                       • Rejected gas cylinder products < 8%.
                             • Improve customer experience and          • 2 new products/applications per year.
                               satisfaction.                            • 75% market share in the healthcare sector.
 Transformasi Proses         • Efisiensi penggunaan energi, bahan       • Pengurangan emisi Cakupan 1 dan 2 sebesar 23,6%
                               bakar, dan air.                            di 2033.
                             • Pengurangan jejak karbon dan             • 25% energi dari energi terbarukan di 2023.
                               penggunaan energi terbarukan.            • Pengurangan intensitas energi 5% di 2030.
                                                                        • 51% pabrik bersertifikat ISO 14001.
                                                                        • Pengurangan 5% penggunaan air per produk
                                                                          di 2030.
 Process Transformation      • Efficient energy, fuel, and water        • 23.6% reduction in Scope 1 and 2 emissions by 2033.
                               consumption.                             • 25% of energy from renewable sources by 2023.
                             • Reduction of carbon footprint and        • 5% reduction in energy intensity by 2030.
                               use of renewable energy.                 • 51% of plants certified with ISO 14001.
                                                                        • 5% reduction in water use per product by 2030.
 Budaya Kolaborasi           • Membangun manajemen talenta              • Lost Time Injury Rate (LTIR) ≤ 0,05 per tahun.
                               yang ahli, profesional, dan andal.       • 51% pabrik bersertifikasi ISO 45001.
                             • Meningkatkan engagement                  • Skor engagement karyawan minimal 4,0 dari 5.
                               dan retensi karyawan melalui             • Tingkat perputaran karyawan < 10%.
                               lingkungan kerja yang aman,              • Proporsi wanita dalam jajaran Direksi minimal 30%.
                               inklusif, dan beragam.
 Culture of Collaboration    • Build expert, professional, and          • Lost Time Injury Rate (LTIR) ≤ 0.05 per year.
                               reliable talent management.              • 51% of plants certified with ISO 45001.
                             • Enhance employee engagement              • Employee engagement score of at least 4.0 out of 5.
                               and retention through a safe,            • Employee turnover rate < 10%.
                               inclusive, and diverse work              • Minimum 30% female representation on the Board
                               environment.                               of Directors.
 Tata Kelola dan             • Menjaga transparansi,                    • Semua karyawan mengikuti pelatihan Kode Etik
 Manajemen Risiko              akuntabilitas, dan etika bisnis.           tahunan.
                             • Manajemen rantai pasok yang ketat        • Minimal 15% wanita dalam jajaran Dewan Komisaris
                               dan perlindungan data.                   • 80% pengadaan memenuhi Supplier Code of Conduct.
                                                                        • Tidak ada kebocoran data (zero data leaks).
 Governance &                • Maintain transparency,                   • All employees complete annual Code of Ethics
 Risk Management               accountability, and business ethics.       training.
                             • Strict supply chain management           • Minimum 15% female representation on the Board
                               and data protection.                       of Commissioners.
                                                                        • 80% of procurement complies with the Supplier
                                                                          Code of Conduct.
                                                                        • Zero data leaks.




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        Analisis dan Pembahasan Manajemen                   Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
        Management Discussion and Analysis                     Good Corporate Governance                             Sustainability Report




Penentuan Isi dan Topik Material Laporan
Determination of the Content and Material Topics of the Report



Pelibatan Pemangku Kepentingan                                                 Stakeholders Engagement
[IR-3C] [GRI 2-29] [POJK E.4]                                                  [IR-3C] [GRI 2-29] [POJK E.4]


Perseroan memahami bahwa pemangku kepentingan memiliki                         The Company understands that the stakeholders play a vital
peran penting dalam mendukung keberhasilan strategi dan                        role in supporting the success of strategies and achieving
pencapaian tujuan keberlanjutan. Oleh karena itu, pelibatan                    sustainability goals. Therefore, stakeholder engagement is
pemangku kepentingan dilakukan untuk memenuhi kebutuhan                        conducted to meet their needs and expectations transparently,
dan ekspektasi mereka secara transparan, sekaligus menjaga                     while ensuring compliance with applicable laws and regulations.
kepatuhan terhadap peraturan perundang-undangan yang
berlaku.


Merujuk pada standar AA1000 Stakeholder Engagement                             Referring to the AA1000 Stakeholder Engagement Standard
Standard (SES) 2015, kami secara sistematis mengidentifikasi                   (SES) 2015, we systematically identify relevant parties, both
pihak-pihak yang relevan, baik secara langsung maupun tidak                    directly and indirectly, affected by the Company's operational
langsung, terpengaruh oleh aktivitas operasional perusahaan.                   activities. This process has a purpose to ensure effective
Proses ini bertujuan untuk memastikan komunikasi yang efektif,                 communication, build mutually beneficial relationships, and
membangun hubungan yang saling menguntungkan, serta                            prioritize significant material issues.
menetapkan prioritas pada isu-isu material yang signifikan.


                                     Pihak yang memberikan pengaruh terhadap pengambilan keputusan yang dilakukan oleh Perseroan terkait
 Pengaruh                            keberlangsungan usaha.
 Influence
                                     The party that influences the decision-making process made by the Company regarding its business going concern.

 Ketergantungan                      Perseroan memiliki ketergantungan terhadap pihak tersebut, baik secara langsung maupun tidak langsung.
 Dependency                          The Company is dependent on that party, either directly or indirectly.

 Tanggung Jawab                      Perseroan memiliki tanggung jawab, baik saat ini atau di masa yang akan datang, terhadap pihak tersebut.
 Responsibility                      The Company has responsibilities, both currently or in the future, towards that party.

 Perhatian                           Pihak tersebut membutuhkan perhatian dari Perseroan terkait isu ekonomi, sosial, atau lingkungan hidup.
 Attention                           That party requires attention from the Company regarding economic, social, or environmental issues.

                                     Pihak tersebut dapat memberikan sudut pandang baru yang sebelumnya belum ada terhadap isu penting
 Perspektif                          yang relevan.
 Perspective
                                     That party can provide new perspectives on important relevant issues that were previously unavailable.




                                                                                               PT Samator Indo Gas Tbk 2024 Integrated Report      9
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                 Kilas Kinerja 2024                                  Laporan Manajemen                                  Profil Perusahaan
            Performance Overview in 2024                             Management Report                                   Company Profile




Identifikasi yang dilakukan memungkinkan Perseroan                              The identification process allows the Company to gain a deep and
untuk memahami secara mendalam dan menyeluruh                                   comprehensive understanding of the needs of each stakeholder
kebutuhan masing-masing kelompok pemangku kepentingan.                          group. Based on these results, here are the measures we have
Berdasarkan hasil tersebut, berikut langkah-langkah yang                        taken to respond to those needs.
telah kami tempuh untuk merespons kebutuhan tersebut.


  Kelompok                                                              Respons Terhadap
                                                Kebutuhan
  Pemangku          Dasar Pemilihan                                    Kebutuhan Pemangku
                                                Pemangku                                             Metode Pelibatan                 Frekuensi
 Kepentingan              Basis of                                         Kepentingan
                                               Kepentingan                                          Engagement Method                 Frequency
 Stakeholders            Selection                                          Respons to
                                           Stakeholders Needs
    Group                                                               Stakeholders Needs

 Pelanggan          • Ketergantungan.      Kualitas, ketersediaan,     Meningkatkan kualitas        Penyelenggaraan            Setiap saat, sesuai
                    • Tanggung Jawab.      keamanan, informasi         layanan pelanggan            survei pelanggan dan       kebutuhan, atau secara
                    • Perhatian.           dan layanan pelanggan.      melalui inovasi dan          pengelolaan layanan        tahunan.
                                                                       pendekatan pelanggan         pelanggan 24/7
                                                                       yang berpusat pada           melalui berbagai kanal
                                                                       kebutuhan.                   komunikasi.
 Customer           • Dependency.          Quality, availability,      Improving customer           Conducting customer        At any time, as needed,
                    • Responsibility.      security, information,      service quality through      surveys and managing       or annually.
                    • Attention.           and customer service.       innovation and a             customer service
                                                                       customer-centric             24/7 via various
                                                                       approach based on            communication
                                                                       needs.                       channels.
 Investor dan       • Tanggung Jawab.      Pelaksanaan tata            • Menyusun strategi          Penyelenggaraan Rapat      Setiap tahun, sesuai
 Pemegang           • Perspektif.          kelola perusahaan,            peningkatan ekonomi        Umum Pemegang              waktu yang ditentukan,
 Saham              • Pengaruh.            kinerja keuangan, dan         dan keberlanjutan          Saham (RUPS) dan           atau sesuai kebutuhan.
                                           keberlanjutan.                usaha.                     penyampaian laporan
                                                                       • Menerapkan GCG             secara berkala.
                                                                         secara optimal.
 Investor and       • Responsibility.      The implementation of       • Developing strategies      The implementation of      Annually, at the
 Shareholders       • Perspective.         corporate governance,         for economic               the General Meeting        designated time,
                    • Influence.           financial performance,        improvement and            of Shareholders (GMS)      or as needed.
                                           and sustainability.           business sustainability.   and the submission of
                                                                       • Implementing GCG           reports periodically.
                                                                         (Good Corporate
                                                                         Governance) optimally.
 Karyawan           • Tanggung Jawab.      Kelangsungan kerja,         Menyediakan                  Pertemuan manajemen        Secara berkala,
                    • Perhatian.           pengembangan                fasilitas kesehatan,         dengan perwakilan          sesuai dengan agenda
                    • Pengaruh.            kompetensi, kesehatan,      pengembangan                 karyawan, serta            Perseroan dan
                    • Ketergantungan.      dan kesejahteraan.          kompetensi, dan evaluasi     penyelenggaraan            kebutuhan karyawan.
                                                                       kesejahteraan karyawan       pelatihan secara
                                                                       secara berkala.              berkala.
 Employees          • Responsibility.      Job continuity,             Providing healthcare         Management meetings        Periodically, in accordance
                    • Attention.           competency                  facilities, competency       with employee              with the Company's
                    • Influence.           development,                development, and regular     representatives, as well   agenda and employee
                    • Dependency.          healthcare, and             employee well-being          as conducting training     needs.
                                           well-being.                 evaluations.                 sessions periodically.
 Masyarakat         • Tanggung Jawab.      Manfaat sosial ekonomi      Melaksanakan program         Melaksanakan forum         Setiap tahun atau sesuai
 Sekitar            • Ketergantungan.      dan bantuan kegiatan        tanggung jawab sosial        diskusi dan partisipasi    kebutuhan program
                    • Perhatian.           sosial masyarakat.          perusahaan (corporate        aktif dalam kegiatan       CSR.
                    • Perspektif.                                      social responsibility/       sosial bersama
                                                                       CSR) yang bermanfaat         masyarakat.
                                                                       dan relevan untuk
                                                                       masyarakat sekitar.
 Surrounding        • Responsibility.      Socio-economic              Implementing corporate       Conducting discussion      Annually or as needed
 Community          • Dependency.          benefits and support        social responsibility        forums and active          for the CSR program.
                    • Attention.           for community social        (CSR) programs that are      participation in social
                    • Perspective.         activities.                 beneficial and relevant      activities with
                                                                       to the surrounding           the community.
                                                                       community.




10      PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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       Analisis dan Pembahasan Manajemen                      Tata Kelola Perusahaan yang Baik                         Laporan Keberlanjutan
       Management Discussion and Analysis                        Good Corporate Governance                              Sustainability Report




  Kelompok                                                              Respons Terhadap
                                                 Kebutuhan
  Pemangku        Dasar Pemilihan                                      Kebutuhan Pemangku
                                                 Pemangku                                              Metode Pelibatan                Frekuensi
 Kepentingan            Basis of                                           Kepentingan
                                                Kepentingan                                           Engagement Method                Frequency
 Stakeholders          Selection                                            Respons to
                                            Stakeholders Needs
    Group                                                               Stakeholders Needs

 Pemerintah       • Tanggung Jawab.         • Kepatuhan terhadap       • Menyampaikan                • Pelaporan kepada          Setiap bulan atau sesuai
                  • Pengaruh.                 regulasi yang              laporan kepatuhan             pemerintah dan            ketentuan regulasi yang
                                              berlaku.                   secara reguler sesuai         penyampaian               berlaku.
                                            • Pemenuhan                  peraturan perundang-          dokumen kepatuhan
                                              kewajiban perpajakan       undangan.                     secara berkala.
                                              dan penerimaan           • Membayar pajak dan          • Pembayaran pajak
                                              negara bukan pajak         PNBP.                         dan PNBP secara tepat
                                              (PNBP).                                                  waktu.
 Government       • Responsibility.         • Compliance               • Submitting compliance       • Reporting to the          Every month or in
                  • Influence.                with applicable            reports regularly in          Government and            accordance with the
                                              regulations.               accordance with laws          submitting compliance     applicable regulatory
                                            • Fulfilment of tax          and regulations.              documents periodically.   provisions.
                                              obligations and          • Paying taxes and            • Timely payment of
                                              non-tax state              PNBP (non-tax state           taxes and PNBP
                                              revenues (PNBP).           revenues).                    (non-tax state
                                                                                                       revenues).
 Mitra Usaha      • Tanggung Jawab.         Kerja sama yang            Meningkatkan                  Mengadakan pertemuan        Setiap triwulan atau
                  • Ketergantungan.         saling menguntungkan       kemitraan yang saling         dengan mitra usaha dan      sesuai dengan perjanjian
                                            dan pengelolaan            menguntungkan melalui         menyediakan sistem          yang disepakati.
                                            rantai pasok yang          komunikasi yang efektif       pengelolaan rantai
                                            berkelanjutan.             dan kontrak yang              pasok yang transparan.
                                                                       transparan.
 Business         • Responsibility.         Mutually beneficial        Improving mutually            Holding meetings with       Every quarter or in
 Partner          • Dependency.             cooperation and            beneficial partnerships       business partners           accordance with the
                                            sustainable supply chain   through effective             and providing a             agreed-upon agreement.
                                            management.                communication and             transparent supply chain
                                                                       transparent contracts.        management system.

 Media Massa      Tanggung Jawab.           Penyampaian informasi      Menyediakan informasi         • Pemutakhiran              Sesuai rencana
                                            yang transparan            terkini yang relevan,           informasi pada situs      pelaksanaan program
                                            dan relevan tentang        akurat, dan tepat waktu         web Perseroan dan         atau sesuai kebutuhan.
                                            kinerja dan kegiatan       untuk meningkatkan              Bursa Efek Indonesia.
                                            perusahaan.                pemahaman publik.             • Penyelenggaraan
                                                                                                       paparan publik dan
                                                                                                       publikasi siaran pers.

 Mass Media       Responsibility.           The provision of           Providing up-to-date,         • Updating information      In accordance with the
                                            transparent and            relevant, accurate,             on the Company's          program implementation
                                            relevant information       and timely information          website and the           plan or as needed.
                                            about the Company's        to improve public               Indonesia Stock
                                            performance and            understanding.                  Exchange.
                                            activities.                                              • Organizing public
                                                                                                       expose and publication
                                                                                                       of press releases.




Cakupan dan Batasan                                                              Scope and Boundary of
Laporan Terintegrasi [GRI 2-2] [IR-3F] [IR-3G]                                   the Integrated Report [GRI 2-2] [IR-3F] [IR-3G]

Laporan Terintegrasi Perseroan menyajikan cakupan data                           The Integrated Report presents an increasingly broader scope
terkait aspek lingkungan yang semakin luas setiap tahunnya.                      of data related to environmental aspects each year. This
Penyampaian informasi ini dilakukan secara bertahap,                             information is provided gradually, in line with the development of
menyesuaikan dengan perkembangan sistem pencatatan dan                           the recording and reporting systems across various operational
pelaporan di berbagai fasilitas operasional.                                     facilities.




                                                                                                 PT Samator Indo Gas Tbk 2024 Integrated Report          11
Page 14
                   Kilas Kinerja 2024                                       Laporan Manajemen                                           Profil Perusahaan
              Performance Overview in 2024                                  Management Report                                            Company Profile




Pada tahun 2022, data yang dikumpulkan dan dilaporkan                                      In 2022, the data collected and reported covered a number of
mencakup sejumlah pabrik tertentu. Kemudian, di tahun 2023,                                specific plants. Then, in 2023, the reporting scope was expanded
cakupan pelaporan diperluas ke lebih banyak fasilitas, hingga                              to more facilities, and by 2024, all plants in the operational area
akhirnya pada tahun 2024, seluruh pabrik di wilayah operasional                            were included in the sustainability reporting.
telah tercakup dalam pelaporan keberlanjutan.


Tabel berikut menggambarkan perkembangan cakupan penyajian                                 The table below illustrates the development of data presentation
data dalam Laporan Terintegrasi dalam 3 tahun terakhir.                                    scope in the Integrated Report over the past 3 years.


                                                                                             Cakupan Pabrik
   Pengungkapan Data                                                                           Plant Scope
     Data Disclosure
                                                      2022*)                                        2023*)                                         2024

 Pengelolaan Energi                 Seluruh pabrik di wilayah operasional         Seluruh pabrik di wilayah operasional          Seluruh pabrik di wilayah operasional
 Energy Management                  All factories in the operational area         All factories in the operational area          All plants in the operational area
 Pengelolaan Limbah                 Cikande, Bekasi, Kendal, Sidoarjo,            Seluruh pabrik di wilayah operasional          Seluruh pabrik di wilayah operasional
                                    Bambe, dan Bitung
 Waste Management                   Cikande, Bekasi, Kendal, Sidoarjo,            All plants in the operational area             All plants in the operational area
                                    Bambe, and Bitung
 Pengelolaan Perubahan              Seluruh pabrik di wilayah operasional         Seluruh pabrik di wilayah operasional          Seluruh pabrik di wilayah operasional
 Iklim
 Climate Change                     All factories in the operational area         All plants in the operational area             All plants in the operational area
 Management
 Pengelolaan Air dan Efluen         Seluruh pabrik di wilayah operasional         Seluruh pabrik di wilayah operasional          Seluruh pabrik di wilayah operasional

 Water and Effluent                 All factories in the operational area         All plants in the operational area             All plants in the operational area
 Management

*) Terdapat perubahan cakupan data pada aspek pengelolaan energi (2022 dan 2023), pengelolaan perubahan iklim (2022), serta air dan efluen (2022 dan 2023). Cakupan diperluas
   hingga mencakup seluruh pabrik di wilayah operasional, seiring dengan: (1) peningkatan dalam proses pengumpulan data; dan (2) pendekatan yang lebih disempurnakan
   untuk mencakup 100% populasi. Perbaikan ini meningkatkan integritas data secara keseluruhan dari tahun ke tahun. / There have been changes in the data scope for energy
   management aspect (2022 and 2023), climate change management (2022), as well as water and effluent management (2022 and 2023). The scope has been expanded to include
   all factories in the operational area in line with: (1) improvements in the data collection process, and (2) a more refined approach to achieving 100% population coverage.
   These improvements contribute to greater data integrity over time.




Topik Material Laporan Terintegrasi [IR-3D]                                                Integrated Report’s Material Topic [IR-3D]

Kami menyusun Laporan Terintegrasi sebagai sarana                                          We prepare the Integrated Report as a communication tool
komunikasi kepada pemangku kepentingan mengenai kinerja                                    for the stakeholders on sustainability performance, covering
keberlanjutan yang mencakup 4 aspek utama, yakni ekonomi,                                  4 main aspects: economic, environmental, social, and
lingkungan, sosial, dan tata kelola. Laporan ini tidak hanya                               governance. This report has a purpose not only to fulfill
bertujuan untuk memenuhi transparansi dan akuntabilitas                                    transparency and accountability regarding operational impacts
terhadap dampak operasional, tetapi juga untuk menunjukkan                                 but also to demonstrate our contribution in supporting the
kontribusi kami dalam mendukung Tujuan Pembangunan                                         Sustainable Development Goals (SDGs).
Berkelanjutan (TPB).


Melalui Laporan Terintegrasi, Perseroan memberikan                                         Through the Integrated Report, the Company provides a
gambaran komprehensif tentang langkah-langkah strategis                                    comprehensive overview of the strategic measures taken to
yang diambil untuk mengelola dampak terhadap masyarakat,                                   manage the impact on society, the environment, and good
lingkungan, dan tata kelola yang baik. Dalam penyusunannya,                                governance. In its preparation, this report follows the reporting
laporan ini mengikuti prinsip-prinsip pelaporan yang ditetapkan                            principles set by GRI 1: Foundation 2021, ensuring that the
oleh GRI 1: Landasan 2021, memastikan informasi yang                                       information provided is relevant, accurate, and reliable.
disampaikan relevan, akurat, dan dapat diandalkan.




12        PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 15
       Analisis dan Pembahasan Manajemen                   Tata Kelola Perusahaan yang Baik                         Laporan Keberlanjutan
       Management Discussion and Analysis                     Good Corporate Governance                              Sustainability Report




 Akurasi                      Kami melaporkan informasi yang benar dan cukup terperinci agar dapat dilakukan penilaian dampak Perseroan.
 Accuracy                     We report accurate and detailed information so an assessment of the Company’s impact can be conducted.

 Kejelasan                    Kami menyajikan informasi dengan cara yang dapat diakses dan dapat dipahami.
 Clarity                      We present information in a way that is accessible and understandable.

                              Kami memilih, menyusun, dan melaporkan informasi secara konsisten agar mereka dapat melakukan analisis mengenai
 Keterbandingan               perubahan dalam dampak perusahaan seiring waktu dan analisis dampak ini yang berkaitan dengan dampak perusahaan lain.
 Comparability                We select, organize, and report information consistently so that it allows for the analysis of changes in the Company's
                              impact over time and the analysis of this impact in relation to other companies' impacts.
                              Kami menyediakan informasi yang memadai agar penilaian dampak Perseroan dapat dilakukan selama periode
 Kelengkapan                  pelaporan.
 Completeness
                              We provide sufficient information to enable the assessment of the Company’s impact during the reporting period.

 Konteks Keberlanjutan        Kami melaporkan informasi tentang dampak mereka dalam konteks yang lebih luas dari pembangunan berkelanjutan.
 Sustainability Context       We report information about their impact in the broader context of sustainable development.
                              Kami melaporkan informasi secara rutin dan menyediakan informasi tersebut secara tepat waktu bagi pengguna
 Ketepatan Waktu              informasi untuk mengambil keputusan.
 Timeliness
                              We report information regularly and provide it in a timely manner for users to make decisions.
                              Kami mengumpulkan, mencatat, menyusun, dan menganalisis informasi dengan cara sedemikian rupa sehingga
 Keterverifikasian            informasi tersebut dapat diteliti untuk menentukan kualitasnya.
 Verifiability
                              We collect, record, organize, and analyze information in such a way that it can be examined to determine its quality.



Identifikasi dan Penentuan Prioritas Topik [GRI 3-1]                          Identification and Prioritization of Topics [GRI 3-1]
Perseroan tetap mengacu pada hasil penilaian materialitas                     The Company continues to refer to the results of the previous
tahun sebelumnya untuk menentukan topik-topik ekonomi serta                   year's materiality assessment to determine the economic topic
lingkungan, sosial, dan tata kelola (LST) yang dianggap material              as well as environmental, social, and governance (ESG) topics
bagi pemangku kepentingan internal maupun eksternal.                          deemed material for both internal and external stakeholders.
Penilaian materialitas yang dilakukan pada tahun 2023 telah                   The materiality assessment conducted in 2023 underwent an
melalui proses identifikasi dan prioritisasi berdasarkan                      identification and prioritization process based on international
kerangka kerja pelaporan internasional, tren keberlanjutan                    reporting frameworks, global sustainability trends, relevant
global, regulasi yang relevan, serta perbandingan dengan                      regulations, and comparisons with peer companies
perusahaan sejenis (peer benchmarking).                                       (peer benchmarking).


Hasil penilaian ini terus digunakan sebagai acuan dalam                       The results of this assessment continue to serve as a reference in
menentukan prioritas keberlanjutan Perseroan, menyusun                        determining the Company's sustainability priorities, developing
strategi yang relevan, dan memastikan Laporan Terintegrasi tetap              relevant strategies, and ensuring that the Integrated Report
komprehensif. Integrasi hasil materialitas tersebut ke dalam                  remains comprehensive. The integration of these materiality
proses manajemen risiko perusahaan memastikan bahwa isu-isu                   results into the Company's risk management process ensures
yang signifikan terhadap keberlanjutan tetap menjadi perhatian                that significant sustainability issues remain a primary focus
utama dalam operasional bisnis. Dengan mempertahankan                         in business operations. By maintaining the identified material
topik material yang telah teridentifikasi, Perseroan menjaga                  topics, the Company ensures consistency in reporting and
konsistensi dalam pelaporan dan implementasi strategi                         the implementation of sustainability strategies across all
keberlanjutan di seluruh aktivitas operasional.                               operational activities.



Daftar Topik Material dan Batasan [GRI 3-2]                                   List of Material Topic and Its Boundaries [GRI 3-2]
Topik material yang telah diidentifikasi mencerminkan isu-isu                 The identified material topics reflect issues that are significant
yang signifikan bagi keberlanjutan Perseroan serta relevan                    for the Company’s sustainability and relevant to the stakeholders’
dengan kebutuhan pemangku kepentingan. Penentuan topik ini                    needs. The determination of these topics considers the results of
mempertimbangkan hasil materialitas tahun sebelumnya, tren                    the previous year’s materiality assessment, industry trends, and
industri, dan regulasi yang berlaku, yang kemudian digunakan                  applicable regulations, which are then used as the foundation




                                                                                              PT Samator Indo Gas Tbk 2024 Integrated Report          13
Page 16
                Kilas Kinerja 2024                                Laporan Manajemen                                  Profil Perusahaan
           Performance Overview in 2024                           Management Report                                   Company Profile




sebagai landasan dalam strategi keberlanjutan. Berikut                         for the sustainability strategy. Below is a list of material topics
adalah daftar topik material beserta batasan dampaknya, yang                   along with their impact boundaries, covering both the internal
mencakup lingkup internal dan eksternal Perseroan.                             and external scope of the Company.


                                                                                                                        Batasan Dampak
                                                                                                                       Impact Boundaries
     Topik Material                                   Alasan Bersifat Material                                   Perseroan dan           Eksternal
     Material Topic                                   Reason of Its Materiality                                   Entitas Anak           Perseroan
                                                                                                                 Company and             External
                                                                                                                 Subsidiaries             Parties

                                          MELAYANI PASAR, MENETAPKAN TREN, DAN MEMENUHI EKSPEKTASI
                                            SERVE THE MARKET, SET THE TREND, AND MATCH EXPECTATION
 Kualitas Produk dan        Kualitas produk dan layanan menentukan kepuasan pelanggan, membangun
 Layanan                    kepercayaan, serta mendukung keberlanjutan bisnis.
 Quality of Products and    The quality of products and services determine customer satisfaction, build trust,
 Services                   and support business sustainability.
 Kepuasan Pelanggan         Kepuasan pelanggan menjadi indikator keberhasilan strategi Perseroan dalam
                            memenuhi kebutuhan pasar dan menciptakan loyalitas.
 Customer Satisfaction      Customer satisfaction is an indicator of the Company's success in meeting market
                            needs and creating loyalty.
 Inovasi Produk dan         Inovasi mendukung daya saing Perseroan, adaptasi terhadap tren pasar, serta
 Teknologi                  memenuhi kebutuhan keberlanjutan pelanggan.
 Product and Technology     Innovation supports the Company's competitiveness, adaptation to market trends,
 Innovation                 and meeting customer sustainability needs.
 Peran dalam                Penyediaan produk untuk sektor kesehatan seperti gas medis mendukung
 Infrastruktur Kesehatan    layanan kesehatan masyarakat dan keberlanjutan sosial.
 Role in Healthcare         The provision of products for the healthcare sector, such as medical gases,
 Infrastructure             supports public healthcare services and social sustainability.
 Hubungan dengan            Hubungan yang baik dengan komunitas mendukung penerimaan sosial
 Komunitas                  perusahaan di wilayah operasional dan menciptakan dampak positif.
 Relationship with          Good relationships with the community support the Company's social acceptance
 the Community              in the operational areas and create a positive impact.
 Hidrogen Rendah            Transisi ke energi bersih dan terbarukan menciptakan nilai keberlanjutan untuk
 Karbon dan Terbarukan      Perseroan dan mendukung target karbon global.
 Low Carbon and             The transition to clean and renewable energy creates sustainability value for the
 Renewable Hydrogen         Company and supports global carbon targets.
                                                            TRANSFORMASI PROSES
                                                           PROCESS TRANSFORMATION
 Pengelolaan Limbah         Pengelolaan limbah yang efektif mengurangi dampak negatif terhadap lingkungan
                            serta mendukung keberlanjutan rantai pasok.
 Waste Management           Effective waste management reduces negative environmental impacts and
                            supports the sustainability of the supply chain.
 Manajemen Energi           Efisiensi energi membantu mengurangi biaya operasional dan dampak emisi
                            karbon Perseroan.
 Energy Management          Energy efficiency helps lower operational costs and reduce the Company’s carbon
                            emissions.
 Manajemen Perubahan        Strategi mitigasi perubahan iklim mendukung kontribusi perusahaan terhadap
 Iklim                      target global net-zero carbon.
 Climate Change             Climate change mitigation strategies support the Company’s contribution to
 Management                 global net-zero carbon targets.
 Pengelolaan Air dan        Pengelolaan air yang baik mendukung keberlanjutan sumber daya air dan
 Efluen                     lingkungan sekitar.
 Water and Effluent         Proper water management ensures the sustainability of water resources and the
 Management                 surrounding environment.
 Konservasi                 Pelestarian keanekaragaman hayati mendukung perlindungan ekosistem yang
 Keanekaragaman Hayati      terdampak oleh operasional Perseroan.
 Biodiversity               Biodiversity conservation supports the protection of ecosystems affected by the
 Conservation               Company's operations.




14      PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 17
       Analisis dan Pembahasan Manajemen                 Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
       Management Discussion and Analysis                   Good Corporate Governance                             Sustainability Report




                                                                                                                      Batasan Dampak
                                                                                                                     Impact Boundaries
    Topik Material                                  Alasan Bersifat Material                                  Perseroan dan          Eksternal
    Material Topic                                  Reason of Its Materiality                                  Entitas Anak          Perseroan
                                                                                                               Company and            External
                                                                                                               Subsidiaries            Parties

Siklus Hidup Produk        Pengelolaan siklus hidup produk mendukung pengurangan limbah dan efisiensi
                           penggunaan material.
Product Life Cycle         Product lifecycle management supports waste reduction and material usage
                           efficiency.
Ekonomi Sirkular           Ekonomi sirkular menciptakan nilai tambah dari limbah dan mendukung
                           pengurangan dampak lingkungan.
Circular Economy           The circular economy creates added value from waste and supports the reduction
                           of environmental impact.
                                                           BUDAYA KOLABORASI
                                                        CULTURE OF COLLABORATION
Kesehatan dan              Kesehatan dan keselamatan kerja menjaga lingkungan kerja yang sehat,
Keselamatan Kerja          mencegah kecelakaan, dan meningkatkan produktivitas karyawan.
Occupational Health and    Occupational health and safety maintain a healthy work environment, prevent
Safety                     accidents, and improve employee productivity.
Pengembangan Sumber        Pengembangan SDM meningkatkan kompetensi, mendukung keberlanjutan
Daya Manusia               tenaga kerja, dan menciptakan daya saing Perseroan.
Human Capital              Human Capital Development improves competencies, supports workforce
Development                sustainability, and strengthens the Company’s competitiveness.
Keberagaman dan            Kesetaraan dan keberagaman menciptakan lingkungan kerja inklusif serta
Kesetaraan                 mendukung prinsip tata kelola dan hak asasi manusia.
Diversity and Equal        Equity and diversity foster an inclusive workplace environment and uphold
Opportunities              governance principles and human rights.
                                                   TATA KELOLA DAN MANAJEMEN RISIKO
                                                   GOVERNANCE AND RISK MANAGEMENT
Tata Kelola Perusahaan     Tata kelola yang baik dan transparansi mendukung kepercayaan pemangku
dan Transparansi           kepentingan dan memastikan kepatuhan hukum.
Corporate Governance       Good governance and transparency support stakeholder trust and ensure legal
and Transparency           compliance.
Privasi dan Keamanan       Perlindungan data menjaga kepercayaan pelanggan dan mencegah risiko
Data                       kebocoran informasi yang sensitif.
Data Privacy and           Data protection maintains customer trust and prevents the risk of sensitive
Security                   information leakage.
Hak Asasi Manusia          Penghormatan terhadap hak asasi manusia mendukung keberlanjutan sosial dan
                           memastikan kepatuhan terhadap standar internasional.
Human Rights               Respect for human rights supports social sustainability and ensures compliance
                           with international standards.
Manajemen Hukum            Kepatuhan terhadap hukum dan regulasi mencegah risiko hukum yang dapat
dan Regulasi               merugikan reputasi Perseroan.
Management of              Compliance with laws and regulations prevents legal risks that could harm the
Legal and Regulatory       Company’s reputation.
Environment
Etika Bisnis               Kepatuhan terhadap Kode Etik mencegah risiko reputasi dan mendukung praktik
dan Integritas             bisnis yang sehat dan berkelanjutan.
Business Ethics and        Compliance with the Code of Conduct prevents reputational risks and supports
Integrity                  healthy and sustainable business practices.
Manajemen Rantai           Pengelolaan rantai pasok yang berkelanjutan mendukung efisiensi operasional
Pasokan                    serta memenuhi standar keberlanjutan.
Supply Chain               Sustainable supply chain management supports operational efficiency and meets
Management                 sustainability standards.




                                                                                            PT Samator Indo Gas Tbk 2024 Integrated Report       15
Page 18
                                              Kilas Kinerja 2024                                    Laporan Manajemen                                           Profil Perusahaan
                                         Performance Overview in 2024                               Management Report                                            Company Profile




 Berdasarkan topik material yang telah diidentifikasi, Perseroan                                                    Based on the identified material topics, the Company maps
 memetakan prioritas setiap topik melalui survei kepada                                                             the priority of each topic through surveys to the stakeholders.
 pemangku kepentingan. Hasil dari pemetaan ini menunjukkan                                                          The results of this mapping show the materiality level of the
 tingkat materialitas konten Laporan Terintegrasi, yang disajikan                                                   Integrated Report content, which is presented in the following
 dalam matriks berikut.                                                                                             matrix.


                                                           Monitor                                     Kelola                                         Prioritas Strategis
                                                           Monitor                                     Manage                                         Strategic Priority


                                                                                                                                               Kualitas Produk dan            Kesehatan dan
                                                                                                                                               Layanan                        Keselamatan Kerja
                                                                                                    Privasi dan                                Quality of Products            Occupational Health
                                                                                                    Keamanan Data                              and Services                   and Safety
                                                                                                    Data Privacy and
                                                                                                    Security
                                                                                                                                                        Pengembangan                  Kepuasan
                                                                                                                                                        Sumber Daya Manusia           Pelanggan
                                                                                                     Inovasi Produk
                                                                                                     dan Teknologi                                      Human Capital                 Customer
                                                                                                                                                        Development                   Satisfaction
                                                                                                     Product and
Dampak Terhadap Pemangku Kepentingan




                                                                                                     Technology
                                                                                                     Innovation                   Pengelolaan          Tata Kelola             Manajemen
                                                                                                                                  Limbah               Perusahaan dan          Energi
     Impact on the Stakeholders




                                                                                                       Keberagaman                Waste                Transparansi            Energy
                                                                                                       dan Kesetaraan             Management           Corporate               Management
                                                                           Peran dalam                 Diversity                                       Governance and
                                                                                                       and Equal                                       Transparency             Manajemen
                                                                           Infrastruktur
                                                                                                       Opportunities                                                            Perubahan Iklim
                                                                           Kesehatan
                                                                                                                                                                                Climate Change
                                                                           Role in
                                                                                                                                                                                Management
                                                                           Healthcare
                                                                           Infrastructure
                                                                                                        Hak Asasi       Manajemen Hukum             Etika Bisnis            Pengelolaan Air
                                                                                  Hidrogen              Manusia         dan Regulasi                dan Integritas          dan Efluen
                                          Konservasi             Siklus           Rendah                Human           Management of               Business Ethic          Water and Effluent
                                          Keanekaragaman         Hidup            Karbon dan            Rights          Legal and Regulatory        and Integrity           Management
                                          Hayati                 Produk           Terbarukan                            Environment
                                          Biodiversity           Product Life     Low
                                                                                  Carbon and                                     Manajemen Rantai Pasokan
                                          Conservation           Cycle                                                           Supply Chain Management
                                                                                  Renewable
                                                                                  Hydrogen                                  Hubungan dengan Komunitas
                                                                                                                            Relationship with the Community
                                                                     Ekonomi Sirkular
                                                                     Circular Economy



                                                                                            Dampak Terhadap Keberlangsungan Bisnis
                                                                                               Impact on Business Going Concern


                                                       Serve the Market, Set the Trend,            Process                     Culture of                  Governance and
                                                       and Match Expectiation                      Transformation              Collaboration               Risk Management




 16                                    PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 19
PT Samator Indo Gas Tbk 2024 Integrated Report   17
Page 20
                         KILAS
                         KINERJA 2024
                         Performance Overview
                         In 2024




18   PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 21
PT Samator Indo Gas Tbk 2024 Integrated Report   19
Page 22
              Kilas Kinerja 2024                             Laporan Manajemen                        Profil Perusahaan
         Performance Overview in 2024                        Management Report                         Company Profile




Pencapaian 2024
Achievement in 2024


              Ekonomi
              Economy

 Penjualan Neto                                                            Laba Tahun Berjalan
 Net Sales                                                                 Income for the Year



                               Rp
                                    2,91      triliun / trillion
                                                                                           Rp
                                                                                                 110,20             miliar / billion



                                  ( 3,01% YoY)                                                     ( 35,11% YoY)




                                               Lingkungan
                                               Environment




          Penggunaan Air                                Penggunaan Energi                         Emisi yang Dihasilkan
           Water Usage                                  Energy Consumption                         Emission Generated

            1.187                                      2.146.339                                     464.549
              Megaliter                                             GJ                                   Ton CO2-eq




            Limbah B3                                  Limbah Non-B3                                    Pelestarian
     Hazardous and Toxic Waste                  Non-Hazardous and Toxic Waste                    Keanekaragaman Hayati
                                                                                                 Biodiversity Conservation

        4.369,36                                           196.997                                   Rp
                                                                                                          14,59
                  Ton                                               Kg                                 miliar / million

                                                                                                      ( 110,13% YoY)




20     PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 23
    Analisis dan Pembahasan Manajemen                 Tata Kelola Perusahaan yang Baik                          Laporan Keberlanjutan
    Management Discussion and Analysis                   Good Corporate Governance                               Sustainability Report




Total Produksi Gas
Total Gas Production




                         652.135.572                        m3




Total Produk Ramah Lingkungan
Total Eco-Friendly Products




                                   15      Produk / Products




                 Sosial
                 Social


             Total Jam Pelatihan                                                         Total Karyawan yang Mendapat Pelatihan
             Total Training Hours                                                        Total Employees Attend Trainings


                21.264               Jam / Hours                                            1.146           Orang / People




             Total Dana CSR                                                              Tingkat Frekuensi Cedera yang Tercatat
             Total CSR Fund                                                              Recorded Injury Frequency Rate

                Rp
                     4,06          miliar / billion                                         8    Kali / Times


                                 ( 129,01% YoY)




            Tata Kelola / Governance

                   Total Insiden Korupsi                         Total Insiden Fraud                            Total Pengaduan WBS
                 Total Corruption Incident                       Total Fraud Incident                             Total WBS Report

                              NIHIL                                        NIHIL                                           3
                              ZERO                                         ZERO                                       Kasus / Case




                                                                                         PT Samator Indo Gas Tbk 2024 Integrated Report   21
Page 24
                  Kilas Kinerja 2024                            Laporan Manajemen                                         Profil Perusahaan
             Performance Overview in 2024                       Management Report                                          Company Profile




Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Highlights


Aspek Ekonomi [POJK B.1] [POJK C.3]
Economic Aspect
Kinerja Keuangan
Financial Performance                                                    (dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless otherwise stated)


                    Uraian                          2024             2023                  2022                               Description

                      LAPORAN POSISI KEUANGAN KONSOLIDASIAN / CONSOLIDATED STATEMENT OF FINANCIAL POSITION
Aset Lancar                                        1.626.757         1.644.481             1.842.947                                          Current Assets
Aset Tidak Lancar                                  6.378.428         6.153.278             6.112.527                                    Non Current Assets
Total Aset                                         8.005.185         7.797.759            7.955.474                                              Total Assets
Liabilitas Jangka Pendek                             580.916           948.726             1.677.690                                      Current Liabilities
Liabilitas Jangka Panjang                          3.640.719         3.120.887             2.726.970                                 Non Current Liabilities
Total Liabilitas                                   4.221.635         4.069.613            4.404.660                                           Total Liabilities
Total Ekuitas                                      3.783.550         3.728.146            3.550.814                                               Total Equity
Total Liabilitas dan Ekuitas                       8.005.185         7.797.759            7.955.474                             Total Liabilities and Equity
                                 LAPORAN LABA (RUGI) DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN /
                                CONSOLIDATED STATEMENT OF PROFIT (LOSS) AND OTHER COMPREHENSIVE INCOME
Penjualan Neto                                     2.907.675         2.822.745             2.612.464                                                Net Sales
Beban Pokok Penjualan                             (1.635.701)       (1.526.165)          (1.456.948)                                      Cost of Goods Sold
Laba Kotor                                         1.271.974         1.296.580             1.155.516                                              Gross Profit
Laba Usaha1)                                         406.163           487.087               430.532                                        Operating Profit1)
Laba Tahun Berjalan2)                                110.196           169.814                92.210                                   Income for the Year2)
Total Penghasilan Komprehensif Lain                                                                                   Total Other Comprehensive Income
                                                      (4.537)               253               34.901
Tahun Berjalan, Neto Setelah Pajak                                                                                                 for the Year, Net of Tax
Total Penghasilan Komprehensif                                                                                                Total Comprehensive Income
                                                     105.659           170.067               127.111
Tahun Berjalan                                                                                                                               for the Year
Total Laba Tahun Berjalan yang                                                                                                    Total Income for the Year
dapat Diatribusikan kepada:                                                                                                        that Can Be Attribute to:
  Pemilik Entitas Induk                              104.947           165.413                88.382                        Owners of the Parent Entity
  Kepentingan Non-Pengendali                           5.249             4.401                  3.828                          Non-Controlling Interest
Total Penghasilan Komprehensif yang                                                                                           Total Comprehensive Income
dapat Diatribusikan kepada:                                                                                                        that Can Be Attribute to:
  Pemilik Entitas Induk                              100.506           165.700               123.187                        Owners of the Parent Entity
  Kepentingan Non-Pengendali                           5.153             4.367                  3.924                          Non-Controlling Interest
Laba per Saham (Rp penuh)                              34,22             53,94                  29,04            Basic Earnings per Share (Full Amount)
                                LAPORAN ARUS KAS KONSOLIDASIAN / CONSOLIDATED STATEMENT OF CASH FLOWS
Arus Kas dari Aktivitas Operasi                      273.248           659.194               522.607                Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi                   (546.209)         (323.869)            (273.007)                 Cash Flows from Investing Activities
Arus Kas dari Aktivitas Pendanaan                     82.665          (397.675)            (421.889)                Cash Flows from Financing Activities
Kenaikan (Penurunan) Bersih Kas                                                                                                   Net Increase (Decrease)
                                                    (190.296)          (62.350)            (172.289)
dan Setara Kas                                                                                                               in Cash and Cash Equivalents
                                                                                                                                Cash and Cash Equivalents
Kas dan Setara Kas Awal Tahun                        574.580           636.930               809.219
                                                                                                                                      at Beginning of Year
Kas dan Setara Kas Akhir Tahun                       384.284           574.580               636.930           Cash and Cash Equivalents at End of Year
                                            RASIO-RASIO KEUANGAN PENTING / KEY FINANCIAL RATIOS
Likuiditas                                                                                                                                           Liquidity
Rasio Lancar (x)                                        2,80              1,73                   1,10                                       Current Ratio (x)
Solvabilitas                                                                                                                                         Solvency
Rasio Liabilitas Terhadap Total Aset (x)                0,53              0,52                   0,55                         Debt to Asset Ratio (DAR) (x)
Rasio Liabilitas Terhadap Ekuitas (x)                   1,12              1,09                   1,24                        Debt to Equity Ratio (DER) (x)




22      PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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          Analisis dan Pembahasan Manajemen                             Tata Kelola Perusahaan yang Baik                          Laporan Keberlanjutan
          Management Discussion and Analysis                               Good Corporate Governance                               Sustainability Report




                       Uraian                                  2024                   2023                   2022                        Description

 Profitabilitas                                                                                                                                              Profitability
 Rasio Margin Laba Kotor (%)                                        43,75                  45,93                  44,23                Gross Profit Margin (GPM) (%)
 Rasio Margin Laba Bersih (%)3)                                       3,79                  6,02                   3,53                  Net Profit Margin (NPM) (%)3)
 Rasio Laba (Rugi) Terhadap Total Aset (%)           4)
                                                                      1,38                  2,18                   1,16                  Return on Assets (ROA) (%)4)
 Rasio Laba (Rugi) Terhadap Ekuitas (%)         5)
                                                                      2,93                  4,67                   2,63                   Return on Equity (ROE) (%)5)
 Modal Kerja Bersih (juta Rupiah)6)                              958.807                863.391                741.654         Net Working Capital (million Rupiah)6)
 Rerata Saham Beredar (Lembar)                            3.066.666.000          3.062.362.976          3.043.953.587          Average Outstanding Shares (Shares)

Keterangan / Notes:
1. Laba Usaha = Laba Bruto - Beban Penjualan - Beban Umum dan Administratif + Pendapatan Lain-Lain - Beban Lain-Lain
2. Laba Tahun Berjalan terdiri dari laba yang dapat diatribusikan kepada non-pengendali dan kepada Pemilik Entitas Induk
3. Rasio Margin Laba Bersih = Laba Tahun Berjalan / Penjualan
4. Laba Tahun Berjalan dibagi dengan total aset
5. Laba Tahun Berjalan dibagi modal saham rata-rata
6. Piutang Usaha + Persediaan - Utang Usaha
1. Operating Profit = Gross Profit - Selling Expenses - General and Administrative Cost + Other Income - Other Expenses
2. Income for the Year consists of profit attributable to the non-controlling party and to the Owners of the Parent Entity
3. Net Profit Margin = Income for The Year / Sales
4. Income for the Year divided by total assets
5. Income for the Year divided by average shareholders' equity
6. Accounts Receivable + Inventory - Accounts Payable




Grafik Kinerja Keuangan
Financial Performance Graphs
TOTAL ASET
Total Assets


                                                                                                                                                           7.955.474

                                                                                                                                                           7.797.759

                                                                                                                                                           8.005.185

                                                                                                                                (dalam juta Rupiah / in million Rupiah)




          2022 2023 2024


TOTAL LIABILITAS
Total Liabilities


                                                                                                                                                           4.404.660

                                                                                                                                                           4.069.613

                                                                                                                                                           4.221.635

                                                                                                                                (dalam juta Rupiah / in million Rupiah)




          2022 2023 2024




                                                                                                             PT Samator Indo Gas Tbk 2024 Integrated Report               23
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            Kilas Kinerja 2024                           Laporan Manajemen        Profil Perusahaan
       Performance Overview in 2024                      Management Report         Company Profile




TOTAL EKUITAS
Total Equity


                                                                                                        3.550.814

                                                                                                        3.728.146

                                                                                                        3.783.550

                                                                             (dalam juta Rupiah / in million Rupiah)




     2022 2023 2024


PENJUALAN NETO
Net Sales


                                                                                                        2.612.464

                                                                                                        2.822.745

                                                                                                        2.907.675

                                                                             (dalam juta Rupiah / in million Rupiah)




     2022 2023 2024


LABA TAHUN BERJALAN
Income for the Year


                                                                                                            92.210

                                                                                                          169.814

                                                                                                          110.196

                                                                             (dalam juta Rupiah / in million Rupiah)




     2022 2023 2024


TOTAL JUMLAH LABA TAHUN BERJALAN YANG DAPAT DIATRIBUSIKAN KEPADA PEMILIK ENTITAS INDUK
Total Income for the Year that Can Be Attribute to Owners of the Parent Entity


                                                                                                            88.382

                                                                                                          165.413

                                                                                                          104.947

                                                                             (dalam juta Rupiah / in million Rupiah)




     2022 2023 2024




24   PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 27
         Analisis dan Pembahasan Manajemen                          Tata Kelola Perusahaan yang Baik                              Laporan Keberlanjutan
         Management Discussion and Analysis                            Good Corporate Governance                                   Sustainability Report




Kinerja Operasional
Operational Performance

               Uraian                        Satuan
                                                                          2024                                 2023                                 2022
             Description                      Unit

                                                                     PRODUKSI / PRODUCTION
 Produksi Gas
                                                m3                     652.135.572                          654.189.091                          631.377.315
 Gas Production
                                                             PENJUALAN PRODUK / PRODUCT SALES
 Produk Gas                                  Rp Juta
                                                                          2.688.151                           2.597.578                            2.358.435
 Gas Production                             Million Rp
 Jasa dan Peralatan                          Rp Juta
                                                                            219.524                             225.167                              254.029
 Equipment and Service                      Million Rp
                                                     PELIBATAN PIHAK LOKAL / LOCAL PARTY ENGAGEMENT
 Tenaga Kerja Asal Indonesia                  Orang
                                                                              1.968                                2.082                                2.260
 Indonesian Workers                           People
 Pemasok Lokal                              Pemasok
                                                                              2.089                                1.952                                1.736
 Local Suppliers                            Suppliers
                                       PRODUK RAMAH LINGKUNGAN*) / ENVIRONMENTALLY-FRIENDLY PRODUCTS*)
                                                                                15                                 15                                   15
                                                            •   Gas Udara                        • Gas Udara                          • Gas Udara
                                                            •   Gas Bahan Bakar                  • Gas Bahan Bakar                    • Gas Bahan Bakar
                                                            •   Gas Campuran                     • Gas Campuran                       • Gas Campuran
                                                            •   Gas Langka                       • Gas Langka                         • Gas Langka
                                                            •   Gas Khusus                       • Gas Khusus                         • Gas Khusus
                                                            •   Gas Sintesis                     • Gas Sintesis                       • Gas Sintesis
                                                            •   Oksigen Gas Medis/               • Oksigen Gas Medis/                 • Oksigen Gas Medis/
                                                                Gas Respirasi                      Gas Respirasi                        Gas Respirasi
                                                            •   Gas Medis Dinitrogen             • Gas Medis Dinitrogen               • Gas Medis Dinitrogen
                                                                Oksida (N2O)                       Oksida (N2O)                         Oksida (N2O)
                                                            •   Gas Medis Udara                  • Gas Medis Udara                    • Gas Medis Udara
                                                            •   Gas Medis Nitrogen               • Gas Medis Nitrogen                 • Gas Medis Nitrogen
                                                            •   Gas Medis Karbon Dioksida        • Gas Medis Karbon Dioksida          • Gas Medis Karbon Dioksida
                                                            •   Gas Kalibrasi                    • Gas Kalibrasi                      • Gas Kalibrasi
 Produk Ramah Lingkungan                                    •   Gas Laser                        • Gas Laser                          • Gas Laser
                                              Produk        •   Gas Kriopreservasi               • Gas Kriopreservasi                 • Gas Kriopreservasi
 Environmentally-Friendly                    Products
 Products                                                   •   Air Gases                        • Air Gases                          • Air Gases
                                                            •   Fuel Gases                       • Fuel Gases                         • Fuel Gases
                                                            •   Mixed Gases                      • Mixed Gases                        • Mixed Gases
                                                            •   Rare Gases                       • Rare Gases                         • Rare Gases
                                                            •   Specialy Gases                   • Specialty Gases                    • Specialty Gases
                                                            •   Synthetic Gases                  • Synthetic Gases                    • Synthetic Gases
                                                            •   Medical Oxygen Gas/              • Medical Oxygen Gas/                • Medical Oxygen Gas/
                                                                Respiration Gas                    Respiration Gas                      Respiration Gas
                                                            •   Medical Nitrous Oxide            • Medical Nitrous Oxide              • Medical Nitrous Oxide
                                                                (N2O) Gas                          (N2O) Gas                            (N2O) Gas
                                                            •   Medical Air Gas                  • Medical Air Gas                    • Medical Air Gas
                                                            •   Medical Nitrogen Gas             • Medical Nitrogen Gas               • Medical Nitrogen Gas
                                                            •   Carbon Dioxide Gas               • Carbon Dioxide Gas                 • Carbon Dioxide Gas
                                                            •   Calibration Gas                  • Callibration Gas                   • Callibration Gas
                                                            •   Laser Gas                        • Laser Gas                          • Laser Gas
                                                            •   Cryopreservation Gas             • Cryopreservation Gas               • Cryopreservation Gas

*) Produk ramah lingkungan bagi Perseroan adalah produk yang dijual kepada pelanggan di mana proses produksinya dilakukan sesuai dengan ketentuan yang berlaku dan tidak
   menimbulkan dampak negatif terhadap lingkungan. / For the Company, environmentally friendly products are products sold to customers whose production process is carried
   out under applicable regulations and does not negatively impact the environment.




                                                                                                       PT Samator Indo Gas Tbk 2024 Integrated Report                25
Page 28
                   Kilas Kinerja 2024                                            Laporan Manajemen                                             Profil Perusahaan
              Performance Overview in 2024                                       Management Report                                              Company Profile




Aspek Lingkungan Hidup [POJK B.2]
Environmental Aspect

                    Uraian                            Satuan                2024                         2023*)                       2022*)                       2022
                  Description                          Unit             (Consolidated)               (Consolidated)               (Consolidated)              (Limited Scope)
 Penggunaan Air
                                                     Megaliter                     1.187                        1.285                        1.159
 Water Usage
      Air Permukaan
                                                     Megaliter                           -                           -                            -
      Surface Water
      Air Tanah
                                                     Megaliter                           -                           -                            -
      Ground Water
      PDAM                                           Megaliter                     1.187                        1.285                        1.159
      Air yang Didaur Ulang
                                                     Megaliter                           -                           -                            -
      Recycled Water
 Penggunaan Energi
                                                          GJ                  2.146.339                   2.210.459                    2.116.004
 Energy Consumption
 Energi Tak Terbarukan
 Non-Renewable Energy
      Listrik dari PLN                                  kWh                554.833.369                  573.917.131                  548.054.807
      Electricity from PLN                                GJ                  1.997.399                    2.066.100                    1.972.996
      Bahan Bakar Minyak (Solar)                        Liter                 4.247.957                    4.129.600                    4.076.833
      Fuel Oir (Diesel)                                   GJ                    146.130                      142.058                      140.243
      Sub Total                                           GJ                  2.143.528                    2.208.158                    2.113.239
 Energi Terbarukan
 Renewable Energy
      Tenaga Surya                                      kWh                     780.688                      639.224                      768.243
      Solar Energy                                   Gigajoule                     2.810                        2.301                        2.766
      Sub Total                                      Gigajoule                     2.810                        2.301                        2.766
 Emisi yang Dihasilkan*)
                                                    Ton CO2-eq                  464.549                      479.061                      459.444
 Emissions Generated*)
 Emisi Cakupan 1
                                                    Ton CO2-eq                    16.584                      15.577                       17.708
 Emission Scope 1
 Penambahan (Pengurangan) Emisi
 Cakupan 1                                           Kg CO2-eq                     1.007                      (2.131)                       n/a****)                      233
 Addition (Reduction) Emission Scope 1
 Emisi Cakupan 2
                                                    Ton CO2-eq                  447.965                      463.484                      441.736                     14.636
 Emission Scope 2
 Penambahan (Pengurangan) Emisi
 Cakupan 2                                           Kg CO2-eq                  (15.519)                      21.748                        n/a****)                    1.398
 Addition (Reduction) Emission Scope 2
 Limbah yang Dihasilkan**)
 Waste Generated**)
 Limbah B3
                                                         Ton                       4.369                        7.115                                                   3.910
 B3 Waste
 Penambahan (Pengurangan) Limbah B3
                                                         Ton                     (2.746)                        3.205                                                  n/a****)
 Addition (Reduction) of B3 Waste
 Limbah Non-B3
                                                          Kg                    196.997                      511.422                                                    1.345
 Non-B3 Waste
 Penambahan (Pengurangan) Limbah
 Non-B3                                                   Kg                    314.426                       n/a*****)                                                    86
 Addition (Reduction) of Non-B3 Waste
 Limbah Air
                                                          m3                      308,39                      327,54                       302,98                        8,15
 Wastewater
 Penambahan (Pengurangan) Limbah Air
                                                          m3                     (19,15)                        24,57                       n/a****)                  (3.817)
 Addition (Reduction) of Wastewater
 Pelestarian Keanekaragaman Hayati***)                Rp Juta
                                                                                  14.586                        6.941                        3.141
 Biodiversity Preservation***)                       Million Rp

*)     Disajikan kembali. / Restated.
**)    Rincian cakupan data dapat dilihat pada Daftar Topik Material, Cakupan dan Batasan pada halaman 11-16. / Details of the data coverage can be found in the Material Topic
       List, Scope and Boundary on page 11-16.
***) Upaya pelestarian keanekaragaman hayati yang dilakukan Perseroan mencakup pengelolaan operasional usaha dengan risiko minimal terhadap lingkungan seperti
       penggunaan energi yang efisien, pengelolaan emisi dan limbah sesuai dengan ketentuan yang berlaku. / The Company's biodiversity conservation efforts include managing
       business operations with minimal environmental risks, such as using energy efficiently and managing emissions and waste per applicable regulations.
****) Tidak dapat dihitung karena pada tahun 2021 cakupannya terbatas, sedangkan pada tahun 2022 mencakup seluruh pabrik (full scope), sehingga perbandingan keduanya tidak
       sepadan. / Could not be calculated because in 2021 the scope was limited, whereas in 2022 it covered all plants (full scope), making the comparison between the two inconsistent.
*****) Tidak dapat dihitung karena pada tahun 2022 cakupannya terbatas, sedangkan pada tahun 2023 mencakup seluruh pabrik (full scope), sehingga perbandingan keduanya tidak
       sepadan. / Could not be calculated because in 2022 the scope was limited, whereas in 2023 it covered all plants (full scope), making the comparison between the two inconsistent.




26         PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 29
       Analisis dan Pembahasan Manajemen               Tata Kelola Perusahaan yang Baik                         Laporan Keberlanjutan
       Management Discussion and Analysis                 Good Corporate Governance                              Sustainability Report




Aspek Sosial [POJK B.3]
Social Aspect

                 Uraian                       Satuan
                                                                           2024                        2023                         2022
               Description                     Unit
Total Karyawan Pria                            Orang
                                                                           1.593                       1.688                        1.838
Total Male Employees                           People
Total Karyawan Wanita                          Orang
                                                                             375                         394                             422
Total Female Employees                         People
Total Pelatihan                                Orang
                                                                               87                        116                             147
Total Training                                 People
Total Karyawan yang Mendapat Pelatihan         Orang
                                                                           1.146                       1.161                             848
Total Employees Received Training              People
Biaya Pelatihan                               Rp Juta
                                                                           1.108                       1.075                        1.320
Training Expenses                            Million Rp
Total Jam Pelatihan                             Jam
                                                                          21.264                      22.003                      10.431
Total Training Hours                           Hours
Rata-Rata Jam Pelatihan per Orang            Jam/Orang
                                                                               19                         19                             12
Average Training Hours per People           Hours/People
Tingkat Turnover Karyawan
                                                 %                             11                         20                             21
Employee Turnover Rate
Total Dana CSR                                Rp Juta
                                                                           4.058                       1.772                             255
Total of CSR Expenditures                    Million Rp
Tingkat Frekuensi Cedera yang Tercatat          Kali
                                                                                  8                        3                              12
Total Recordable Injury Frequency Rate         Times
Kematian Akibat Kerja                           Kali                        Nihil                       Nihil                       Nihil
Fatality Because of Work                       Times                        Zero                        Zero                        Zero
Hari Kerja yang Hilang                          Kali
                                                                               16                          6                              24
Lost Time Injury                               Times




Aspek Tata Kelola
Governance Aspect

                 Uraian                       Satuan
                                                                           2024                        2023                         2022
               Description                     Unit
Total Insiden Korupsi                          Insiden
                                                                              -                            -                              -
Total of Corruption Incidents                 Incidents
Total Insiden Fraud                            Insiden
                                                                              -                            -                              2
Total of Fraud Incidents                      Incidents
Total Pengaduan WBS                            Kasus
                                                                              3                           2                               -
Total of WBS Complaints                        Cases
Total Karyawan yang Mengikuti
Pelatihan Keberlanjutan                        Orang
                                                                            945                         528                          193
Number of Employee Received                    People
Sustainability Training




                                                                                          PT Samator Indo Gas Tbk 2024 Integrated Report       27
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                     Kilas Kinerja 2024                                             Laporan Manajemen                                            Profil Perusahaan
                Performance Overview in 2024                                        Management Report                                             Company Profile




Ikhtisar Saham
Share Highlights


Informasi Kinerja Saham
Share Performance Information

                    Hingga 31 Desember 2024, Perseroan memiliki total 3.066.660.000 lembar saham yang telah resmi tercatat
                    di Bursa Efek Indonesia.
                    As of December 31, 2024, the Company has a total of 3,066,660,000 shares officially listed on the Indonesia Stock
                    Exchange.



                                                                                                                    Jumlah Saham                                     Kapitalisasi
                                                                                                                                               Volume
                        Pembukaan                 Tertinggi            Terendah                  Penutup              Beredar                                          Pasar
  Triwulan                                                                                                                                    Transaksi
                         Opening                   Highest              Lowest                   Closing             Number of                                         Market
  Quarter                                                                                                                                Transaction
                           (Rp)                     (Rp)                 (Rp)                      (Rp)              Outstanding                                    Capitalization
                                                                                                                                           Volume
                                                                                                                       Shares                                            (Rp)

                                                                                           2024
       I                      1.520                 1.660                    1.485                1.660              3.066.660.000             9.665.500           5.090.655.600.000
      II                      1.665                 1.810                    1.670                1.785              3.066.660.000            12.856.200           5.473.988.100.000
      III                     1.785                 1.870                    1.640                1.640              3.066.660.000             6.682.200           5.366.655.000.000
      IV                      1.750                 1.760                    1.750                1.750              3.066.660.000             2.839.800           4.293.324.000.000
                                                                                           2023
       I                      1.940                  2.270                   1.855                 2.050             3.049.233.179            348.370.700          6.250.928.016.950
      II                      2.050                  2.070                   1.870                 1.880             3.066.660.000             25.776.500          5.765.320.800.000
      III                     1.875                  1.975                   1.780                 1.780             3.066.660.000             19.772.200          5.458.654.800.000
      IV                      1.780                  1.800                   1.455                 1.520             3.066.660.000             17.623.100          4.661.323.200.000




Grafik Pergerakan Saham dan Volume Perdagangan
Chart of Share Movement and Trading Volume


     Volume Transaksi (Lembar Saham)                                                                                                                          Harga Penutupan (Rp)
     Transaction Volume (Shares)                                                                                                                              Closing Price (Rp)


25.000.000                                                                                                                                                                       2.500



20.000.000                                                                                                                                                                       2.500



15.000.000                                                                                                                                                                       1.500



10.000.000                                                                                                                                                                       1.000



 5.000.000                                                                                                                                                                       500



            -                                                                                                                                                                    -
                  Jan

                        Feb

                              Mar

                                      Apr

                                            May

                                                   Jun

                                                           Jul

                                                                 Aug

                                                                       Sep

                                                                              Oct

                                                                                     Nov

                                                                                           Dec

                                                                                                  Jan

                                                                                                        Feb

                                                                                                              Mar

                                                                                                                      Apr

                                                                                                                            May

                                                                                                                                  Jun

                                                                                                                                        Jul


                                                                                                                                                 Aug

                                                                                                                                                       Sep

                                                                                                                                                             Oct

                                                                                                                                                                     Nov

                                                                                                                                                                           Dec




                                                         2023                                                                       2024




28         PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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      Analisis dan Pembahasan Manajemen          Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
      Management Discussion and Analysis            Good Corporate Governance                             Sustainability Report




Aksi Korporasi
Corporate Action


Selama tahun 2024, Perseroan tidak melakukan aksi korporasi         During 2024, the Company did not undertake any corporate
yang mengakibatkan terjadinya perubahan rasio pemecahan             actions that resulted in changes to the stock split ratio, reverse
saham (stock split), penggabungan saham (reverse stock),            stock split, stock dividend and bonus shares, increase in the
pembagian dividen saham dan saham bonus, penambahan                 number and price of outstanding shares, or changes to the
jumlah dan harga saham beredar, serta perubahan nilai               nominal value of shares.
nominal saham.




Informasi Penghentian Sementara
Perdagangan Saham dan/atau
Penghapusan Pencatatan Saham
Information on Share Suspension and/or Delisting


Selama tahun 2024, tidak terdapat sanksi berupa penghentian         During 2024, there were no sanctions in the form of temporary
sementara perdagangan saham (suspension) maupun                     suspension of stock trading or delisting of the Company's
penghapusan pencatatan saham (delisting) oleh Bursa Efek            shares by the Indonesia Stock Exchange.
Indonesia terhadap saham Perseroan.




                                                                                    PT Samator Indo Gas Tbk 2024 Integrated Report   29
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                Kilas Kinerja 2024                                 Laporan Manajemen                                Profil Perusahaan
           Performance Overview in 2024                            Management Report                                 Company Profile




Informasi Obligasi, Sukuk,
atau Obligasi Konversi
Information on Bond, Sukuk, or Convertible Bond

Perseroan menerbitkan dan memperdagangkan surat utang                         The Company issues and trades debt securities in the form
berupa obligasi dan sukuk ijarah di Bursa Efek Indonesia.                     of bonds and sukuk ijarah on the Indonesia Stock Exchange.
Berikut adalah daftar obligasi dan sukuk ijarah yang masih                    Below is a list of bonds and sukuk ijarah still outstanding as of
beredar hingga 31 Desember 2024.                                              December 31, 2024.


                                                                                                                          Tingkat
                                           Nilai              Tanggal             Tanggal                                 Kupon
        Nama Obligasi                                        Penerbitan         Jatuh Tempo                 Peringkat
                                          Amount                                                  Tenor                   Interest        Status
         Bonds Name                                                                                          Rating
                                           (Rp)            Issuance Date       Maturity Date                                Rate
                                                                                                                            (%)

                                                                   OBLIGASI / BONDS
Obligasi Berkelanjutan II
Aneka Gas Industri Tahap I
Tahun 2020 Seri B                                          14 Agustus 2020     14 Agustus 2025    5 tahun                               Belum Lunas
                                          2.000.000.000                                                      A-(idn)         10,55
Shelf Registration Bonds II                                 August 14, 2020    August 14, 2025     5 year                                 Not Paid
Aneka Gas Industri Phase I
Year 2020 B Series
Obligasi Berkelanjutan II
Aneka Gas Industri Tahap I
Tahun 2020 Seri C                                          14 Agustus 2020     14 Agustus 2027    7 tahun                               Belum Lunas
                                          1.000.000.000                                                      A-(idn)         11,25
Shelf Registration Bonds II                                 August 14, 2020    August 14, 2027     7 year                                 Not Paid
Aneka Gas Industri Phase I
Year 2020 C Series
Obligasi Berkelanjutan II
Aneka Gas Industri Tahap III
Tahun 2021 Seri C                                            7 Juli 2021         6 Juli 2028      7 tahun                               Belum Lunas
                                      78.000.000.000                                                         A-(idn)         10,75
Shelf Registration Bonds II                                  July 7, 2021        July 6, 2028      7 year                                 Not Paid
Aneka Gas Industri Phase III
Year 2021 C Series
Obligasi Berkelanjutan II
Aneka Gas Industri Tahap IV
Tahun 2021 Seri B                                                             22 Desember 2026
                                                          23 Desember 2021                        5 tahun                               Belum Lunas
                                      46.300.000.000                            December 22,                 A-(idn)          9,15
Shelf Registration Bonds II                               December 23, 2021                        5 year                                 Not Paid
                                                                                    2026
Aneka Gas Industri Phase IV
Year 2021 B Series
Obligasi Berkelanjutan II
Aneka Gas Industri Tahap IV
Tahun 2021 Seri C                                                             22 Desember 2028
                                                          23 Desember 2021                        7 tahun                               Belum Lunas
                                      59.000.000.000                            December 22,                 A-(idn)         10,00
Shelf Registration Bonds II                               December 23, 2021                        7 year                                 Not Paid
                                                                                    2028
Aneka Gas Industri Phase IV
Year 2021 C Series
Obligasi Berkelanjutan III
Samator Indo Gas Tahap I
Tahun 2023 Seri A                                          10 Oktober 2023     10 Oktober 2026    3 tahun                               Belum Lunas
                                      41.000.000.000                                                          A (idn)         7,40
Shelf Registration Bonds III                               October 10, 2023    October 10, 2026    3 year                                 Not Paid
Samator Indo Gas Phase I
Year 2023 A Series
Obligasi Berkelanjutan III
Samator Indo Gas Tahap I
Tahun 2023 Seri B                                          10 Oktober 2023     10 Oktober 2028    5 tahun                               Belum Lunas
                                      29.000.000.000                                                          A (idn)         7,90
Shelf Registration Bonds III                               October 10, 2023    October 10, 2028    5 year                                 Not Paid
Samator Indo Gas Phase I
Year 2023 B Series




30      PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 33
         Analisis dan Pembahasan Manajemen                            Tata Kelola Perusahaan yang Baik                                Laporan Keberlanjutan
         Management Discussion and Analysis                              Good Corporate Governance                                     Sustainability Report




                                                                                                                                                Tingkat
                                               Nilai                  Tanggal                  Tanggal                                          Kupon
          Nama Obligasi                                              Penerbitan              Jatuh Tempo                       Peringkat
                                              Amount                                                               Tenor                        Interest         Status
           Bonds Name                                                                                                           Rating
                                               (Rp)                Issuance Date            Maturity Date                                         Rate
                                                                                                                                                  (%)

                                                                              SUKUK IJARAH
 Sukuk Ijarah Berkelanjutan
 II Aneka Gas Industri Tahap I
 Tahun 2020                                                       14 Agustus 2020           14 Agustus 2025        5 tahun                                     Belum Lunas
                                             5.000.000.000                                                                        A-(idn)         10,55
 Shelf Registration Sukuk Ijarah                                   August 14, 2020          August 14, 2025         5 year                                       Not Paid
 II Aneka Gas Industri Phase I
 Year 2020
 Sukuk Ijarah Berkelanjutan II
 Aneka Gas Industri Tahap III
 Tahun 2021 Seri C                                                   7 Juli 2021               6 Juli 2028         7 tahun                                     Belum Lunas
                                          124.000.000.000                                                                         A-(idn)         10,75
 Shelf Registration Sukuk Ijarah II                                  July 7, 2021              July 6, 2028         7 year                                       Not Paid
 Aneka Gas Industri Phase III
 Year 2021 C Series
 Sukuk Ijarah Berkelanjutan II
 Aneka Gas Industri Tahap IV
 Tahun 2021 Seri B                                                                         22 Desember 2026
                                                                 23 Desember 2021                                  5 tahun                                     Belum Lunas
                                            17.000.000.000                                   December 22,                         A-(idn)           9,15
 Shelf Registration Sukuk Ijarah II                              December 23, 2021                                  5 year                                       Not Paid
                                                                                                 2026
 Aneka Gas Industri Phase IV
 Year 2021 B Series
 Sukuk Ijarah Berkelanjutan II
 Aneka Gas Industri Tahap V
 Tahun 2022 Seri A                                                   6 April 2022             5 April 2025         3 tahun                                     Belum Lunas
                                          118.800.000.000                                                                         A-(idn)           7,75
 Shelf Registration Sukuk Ijarah II                                  April 6, 2022            April 5 ,2025         3 year                                       Not Paid
 Aneka Gas Industri Phase V
 Year 2022 A Series
 Sukuk Ijarah Berkelanjutan II
 Aneka Gas Industri Tahap V
 Tahun 2022 Seri B                                                   6 April 2022             5 April 2027         5 tahun                                     Belum Lunas
                                          123.700.000.000                                                                         A-(idn)           8,90
 Shelf Registration Sukuk Ijarah II                                  April 6, 2022            April 5, 2027         5 year                                       Not Paid
 Aneka Gas Industri Phase V
 Year 2022 B Series
 Sukuk Ijarah Berkelanjutan II
 Aneka Gas Industri Tahap V
 Tahun 2022 Seri C                                                   6 April 2022             5 April 2029         7 tahun                                     Belum Lunas
                                          153.500.000.000                                                                         A-(idn)           9,75
 Shelf Registration Sukuk Ijarah II                                  April 6, 2022            April 5, 2029         7 year                                       Not Paid
 Aneka Gas Industri Phase V
 Year 2022 C Series
 Sukuk Ijarah Berkelanjutan III
 Samator Indo Gas Tahap I
 Tahun 2023 Seri A                                                10 Oktober 2023           10 Oktober 2026        3 tahun                                     Belum Lunas
                                            35.500.000.000                                                                        A (idn)           7,40
 Shelf Registration Sukuk Ijarah                                  October 10, 2023          October 10, 2026        3 year                                       Not Paid
 III Samator Indo Gas Phase I
 Year 2023 A Series
 Sukuk Ijarah Berkelanjutan III
 Samator Indo Gas Tahap I
 Tahun 2023 Seri B                                                10 Oktober 2023           10 Oktober 2028        5 tahun                                     Belum Lunas
                                            34.500.000.000                                                                        A (idn)           7,90
 Shelf Registration Sukuk Ijarah                                  October 10, 2023          October 10, 2028        5 year                                       Not Paid
 III Samator Indo Gas Phase I
 Year 2023 B Series

Keterangan: / Note:
Peringkat Obligasi dan Sukuk Ijarah dicatatkan oleh PT Fitch Ratings Indonesia. / Bond and Sukuk Ijarah ratings are recorded by PT Fitch Ratings Indonesia.




                                                                                                           PT Samator Indo Gas Tbk 2024 Integrated Report                 31
Page 34
               Kilas Kinerja 2024                           Laporan Manajemen                               Profil Perusahaan
          Performance Overview in 2024                      Management Report                                Company Profile




Kilas Peristiwa 2024
Events in 2024




         24 Januari 2024                                                         21 Maret, 2 April & 4 April 2024
         January 24, 2024                                                        March 21, April 2 & April 4, 2024

Peresmian Filing Station Pekanbaru, Riau                               Green Ngabuburit: Tree for City Banjarbaru, Jakarta, dan Surabaya
Perseroan meresmikan gedung baru di Stasiun Pengisian Pekanbaru        Acara buka puasa bersama yang dilaksanakan di Ruang Terbuka
yang telah melakukan renovasi serta perluasan area panggung            Hijau (RTH) di 3 kota di Indonesia. Selain buka puasa, juga
pengisian guna memenuhi kebutuhan pasar dan operasional                dilaksanakan kegiatan penanaman 5 bibit pohon flamboyan dan
Perseroan yang kian meningkat setiap waktu.                            philodendron, serta penyerahan 50 bibit pohon palem kipas, lili paris,
                                                                       dan pucuk merah dari Samator Group kepada Kelurahan Manggarai.

Filing Station Opening Ceremony at Pekanbaru, Riau                     Green Ngabuburit: Tree for City in Banjarbaru, Jakarta, and Surabaya
The Company officially opened a new building at the Pekanbaru          A joint iftar event held at Green Open Spaces (RTH) in 3 cities in
Filling Station, which has undergone renovations and expansion of      Indonesia. In addition to the iftar, activities included planting
the filling area to meet the increasing market and the Company’s       5 flamboyant and philodendron saplings, as well as the donation
operational needs.                                                     of 50 saplings of fan palms, paris lilies, and red shoots from
                                                                       the Samator Group to the Manggarai Subdistrict.




         1 Juni 2024                                                             24 Juni 2024
         June 1, 2024                                                            June 24, 2024

Saham Perseroan Terindeks dalam Indonesian Sharia Stock Index          Pelaksanaan Rapat Umum Pemegang Saham Tahun Buku 2023
(ISSI) 2024                                                            RUPS Tahun Buku 2023 dilaksanakan di The Westin Jakarta dan
Saham AGII terpilih masuk sebagai salah satu konstituen ISSI           menyetujui beberapa Mata Acara, seperti perubahan Anggaran
berdasarkan kriteria oleh Otoritas Jasa Keuangan dan Sekuritas         Dasar Perseroan terkait penambahan kegiatan usaha dan
Sharia (DES) untuk periode Juni 2024-November 2024.                    pembagian dividen tunai sebesar Rp33,1 miliar.

The Company's Shares Indexed in the Indonesian Sharia Stock Index      Annual General Meeting of Shareholders for the 2023 Fiscal Year
(ISSI) 2024                                                            The AGM for the 2023 Fiscal Year was held at The Westin Jakarta
AGII shares were selected as one of the constituents of                and approved several agenda items, such as amendments to the
the ISSI based on the criteria determined by the Financial             Articles of Association related to the addition of business activities
Services Authority and Sharia Securities (DES) for the period of       and the distribution of cash dividends amounting to Rp33.1 billion.
June 2024-November 2024.




32      PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 35
        Analisis dan Pembahasan Manajemen                Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
        Management Discussion and Analysis                  Good Corporate Governance                             Sustainability Report




          28 Juni 2024                                                                  4 Juli 2024
          June 28, 2024                                                                 July 4, 2024

Pengumuman Pemenang Undian Berhadiah #GasTeruuus!                           Peresmian Filing Station Morowali, Sulawesi Tengah
Penyerahan hadiah dengan total senilai hampir Rp1 miliar kepada             Perseroan meresmikan filling station ke-95 di Morowali, Sulawesi
pemenang program undian berhadiah #GASTERUUUS! yang telah                   Tengah, yang dilengkapi dengan unit pengisian gas oksigen dan
berlangsung dari 1 Mei 2023 hingga 30 April 2024.                           karbon dioksida.

Announcement of the Winners of the #GasTeruuus! Prize Draw                  Filling Station Opening Ceremony at Morowali, Central Sulawesi
The award ceremony for prizes totalling nearly Rp1 billion was held         The Company officially opened its 95th filling station in Morowali,
for the winners of the #GASTERUUUS! prize draw program, which               Central Sulawesi, which is equipped with oxygen and carbon dioxide
took place from May 1, 2023 to April 30, 2024.                              gas filling units.




          21 Juli 2024                                                                  21 Juli 2024
          July 21, 2024                                                                 July 21, 2024

Samator EnviRUNMent                                                         Kick-off Program CSR Revitalisasi Sungai Jejak Aksi Gotong
Dalam rangka menyambut hari jadi ke-49, Samator Group                       Royong untuk Inisiatif Revitalisasi (JAGIR)
menggelar acara Samator EnviRUNment Supported by Danamon,                   Program CSR revitalisasi Sungai JAGIR dan sekitarnya dibuka
yang diikuti lebih dari 1.600 pelari dari kalangan internal Samator,        dengan kegiatan gotong royong membersihkan Sungai Jagir dengan
komunitas lari, dan masyarakat luas.                                        partisipasi dari relawan dan masyarakat sekitar.

Samator EnviRUNMent                                                         Kick-off of the CSR Program for the Revitalization of the Jejak
In celebration of its 49th anniversary, Samator Group held the              River: Collaborative Action for the Revitalization Initiative (JAGIR)
Samator EnviRUNment event supported by Danamon, which was                   The CSR program for the revitalization of the JAGIR River and its
participated by more than 1,600 runners from Samator’s internal             surroundings was launched with a gotong royong (collaborative)
team, running communities, and the general public.                          activity to clean the Jagir River, with participation from volunteers
                                                                            and local community.




                                                                                            PT Samator Indo Gas Tbk 2024 Integrated Report   33
Page 36
                Kilas Kinerja 2024                           Laporan Manajemen                               Profil Perusahaan
           Performance Overview in 2024                      Management Report                                Company Profile




         25 Juli 2024                                                             26 Juli 2024
         July 25, 2024                                                            July 26, 2024

Workshop JAGIR - Let River Be River                                     Kunjungan Presiden Republik Indonesia ke Pabrik Batang
Sebagai rangkaian acara dalam program CSR JAGIR, diadakan               Presiden Republik Indonesia, Bapak Joko Widodo bersama dengan
workshop dengan tema "Let River Be River" di Novotel Surabaya           Menteri Investasi, Wakil Menteri Badan Usaha Milik Negara,
dengan menghadirkan akademisi dari Universitas Gadjah Mada,             dan Wakil Menteri Badan Koordinasi Penanaman Modal (BKPM)
Asisten 2 Kota Surabaya dan Kakanwil Ditjen Pajak Pratama               mengunjungi lokasi pabrik baru Perseroan di Batang untuk
Surabaya Rungkut sebagai pembicara.                                     meninjau kesiapan pabrik tersebut.

JAGIR Workshop - Let River Be River                                     Visit of the President of the Republic of Indonesia to Batang Plant
As part of the JAGIR CSR program, a workshop with the theme             The President of the Republic of Indonesia, Mr. Joko Widodo, along
"Let River Be River" was held at Novotel Surabaya, featuring            with the Minister of Investment, the Deputy Minister of State-Owned
speakers from Gadjah Mada University, Assistant 2 of Surabaya, and      Enterprises, and the Deputy Minister of the Investment Coordinating
the Head of the Primary Tax Office of Surabaya Rungkut.                 Board (BKPM), visited the Company’s new plant in Batang to review
                                                                        its readiness.




         2 Agustus 2024                                                           5 Agustus 2024
         August 2, 2024                                                           August 5, 2024

Peluncuran Logo dan Tema Samator 49: All In                             Saham Perseroan Terindeks dalam SMC Composite 2024
Dalam rangka HUT ke-49 Samator Group, diluncurkan identitas             Setelah periode Indeks SMC sebelumnya, saham AGII kembali terindeks
korporat baru, "ALL IN", dengan logo berbentuk kepalan tangan           dalam Indeks SMC untuk periode Agustus 2024-Februari 2025.
dalam kobaran api yang melambangkan komitmen dan semangat
penuh untuk mencapai tujuan.

Launch of the Samator 49 Logo and Theme: All In                         The Company's Shares Indexed in the SMC Composite 2024
In celebration of Samator Group's 49th anniversary, a new corporate     After the previous SMC Index period, AGII shares have been re-indexed
identity, "ALL IN", was launched, featuring a logo in the form of a     in the SMC Index for the period of August 2024-February 2025.
clenched fist in a blaze of fire, symbolizing commitment and full
enthusiasm to achieve goals.




34      PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 37
        Analisis dan Pembahasan Manajemen                Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
        Management Discussion and Analysis                  Good Corporate Governance                             Sustainability Report




          26 September 2024                                                             30 September 2024
          September 26, 2024                                                            September 30, 2024

Fitch Mengafirmasi Rating Perseroan di ‘A(idn)’ dengan Outlook Stabil       Peresmian Pabrik Samator ke-56 di Batang
Fitch Ratings Indonesia telah mengafirmasi Peringkat Nasional               Peresmian pabrik ke-56 Samator di Kawasan Industri Terpadu
Jangka Panjang PT Samator Indo Gas Tbk di ‘A(idn)’ dengan outlook           Batang yang turut dihadiri oleh Bupati Batang, Ibu Dra. Lani Dwi Rejeki,
stabil.                                                                     Gubernur Jawa Tengah, Komjen Pol (Purn) Drs. Nana Sudjana AS, MM,
                                                                            serta Direktur Utama PT KITB, Bapak Ngurah Wirawan. Pabrik ini
                                                                            merupakan air separation plant (ASP) Perseroan dengan kapasitas
                                                                            yang terbesar yaitu 7000 LOX, 7000 LIN, dan 280 LAR.

Fitch Affirms the Company's Rating at 'A(idn)' with a Stable Outlook        Opening Ceremony of Samator's 56th Plant in Batang
Fitch Ratings Indonesia has affirmed the Long-Term National Rating          The Opening Ceremony of Samator's 56th plant in the Batang
of PT Samator Indo Gas Tbk at 'A(idn)' with a stable outlook.               Integrated Industrial Area was attended by the Regent of Batang,
                                                                            Mrs. Dra. Lani Dwi Rejeki, the Governor of Central Java, Police
                                                                            Commissioner General (Ret.) Drs. Nana Sudjana AS, MM, and
                                                                            the President Director of PT KITB, Mr. Ngurah Wirawan. This plant
                                                                            is the Company’s largest capacity Air Separation Plant (ASP) that
                                                                            reaches 7000 LOX, 7000 LIN, and 280 LAR.




          1 Oktober 2024                                                                27 November 2024
          October 1, 2024                                                               November 27,024

Commissioning of First Low-Carbon Hydrogen Plant di Batam                   Perseroan Kembali Dinilai Sustainalytics ESG Risk Rating dengan
Pabrik ini merupakan pabrik hidrogen rendah karbon pertama                  Hasil "Committed" Badge
Samator yang menggunakan teknologi elektrolisis, dengan                     Sebagai bentuk transparansi dan peningkatan bisnis berkelanjutan,
kapasitas hingga 60 nm3 per jam.                                            Perseroan kembali mengikuti penilaian Sustainalytics ESG Risk
                                                                            Rating yang dilaksanakan oleh Ecovadis. Pada tahun 2024, Perseroan
                                                                            berhasil meraih "Committed" badge, yang merepresentasikan
                                                                            kinerja baik dalam metodologi EcoVadis.

Commissioning of First Low-Carbon Hydrogen Plant in Batam                   The Company again Participated in the Sustainalytics ESG Risk
This plant is Samator's first low-carbon hydrogen plant utilizing           Rating with a "Committed" Badge
electrolysis technology, with a capacity of up to 60 nm³ per hour.          As a form of transparency and sustainable business improvement,
                                                                            the Company has once again participated in the Sustainalytics
                                                                            ESG Risk Rating assessment conducted by EcoVadis. In 2024, the
                                                                            Company successfully earned the "Committed" badge, representing
                                                                            strong performance in EcoVadis’ methodology.




                                                                                            PT Samator Indo Gas Tbk 2024 Integrated Report     35
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                Kilas Kinerja 2024                            Laporan Manajemen                               Profil Perusahaan
           Performance Overview in 2024                       Management Report                                Company Profile




          1 Desember 2024                                                          6 Desember 2024
          December 1, 2024                                                         December 6, 2024

Saham Perseroan Terindeks dalam Indonesia Sharia Stock Index             Peresmian Yayasan untuk CSR Revitalisasi Sungai Jagir
(ISSI) 2024                                                              Yayasan Harmoni Tirta Lestari (HARTARI) diresmikan sebagai badan
Setelah periode indeks ISSI sebelumnya, saham AGII kembali terindeks     independen untuk pelaksanaan program kerja JAGIR.
dalam indeks ISSI untuk periode Desember 2024-Mei 2025.

The Company's Shares Indexed in the Indonesia Sharia Stock Index         Inauguration of the Foundation for the CSR Jagir River Revitalization
(ISSI) 2024                                                              The Harmoni Tirta Lestari (HARTARI) Foundation was inaugurated
After the previous ISSI index period, AGII shares have been              as an independent body to implement the JAGIR work program.
re-indexed in the ISSI for the period of December 2024-May 2025.




          19 Desember 2024                                                         31 Desember 2024
          December 19, 2024                                                        December 31, 2024

Paparan Publik 2024                                                      Commissiong of Acetylene Plant in Sofifi
Paparan Publik (Public Expose/Pubex) Tahunan Perseroan diadakan          Pabrik ke-58 Perseroan di Sofifi untuk produksi asetilen resmi
di Novotel Samator Surabaya, Jawa Timur, dengan agenda pemaparan         mulai beroperasi pada akhir Desember 2024.
performa Perseroan kuartal-III tahun 2024.

2024 Public Expose                                                       Commissioning of Acetylene Plant in Sofifi
The Annual Public Expose (Pubex) was held at Novotel Samator             The Company's 58th plant in Sofifi for acetylene production officially
Surabaya, East Java, with an agenda to present the Company's             began operations at the end of December 2024.
performance for the third quarter of 2024.




36      PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 39
        Analisis dan Pembahasan Manajemen                 Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
        Management Discussion and Analysis                   Good Corporate Governance                             Sustainability Report




Penghargaan dan Sertifikasi
Awards and Certifications



Penghargaan
Awards




     The 1st Place Vendor Material                   The Best Basic Materials Sector on                             Kecelakaan Nihil
             Category Besar                            the Development Board dalam                                   Zero Accident
  The 1st Place Vendor in Big Material                        CSA Awards 2024                               Tanggal Perolehan / Date of Receipt :
                Category                            The Best Basic Materials Sector on                         6 Agustus 2024 / August 6, 2024
    Tanggal Perolehan / Date of Receipt :                the Development Board in                               Penyelenggara / Organizer :
         1 Juni 2024 / June 1, 2024                        the CSA Awards 2024                             Kementerian Ketenagakerjaan Republik
        Penyelenggara / Organizer :                   Tanggal Perolehan / Date of Receipt :                  Indonesia / Ministry of Manpower of
        PT Pertamina RU IV - Cilacap                  1 November 2024 / November 1, 2024                          the Republic of Indonesia
           Penerima / Recipient :                          Penyelenggara / Organizer :                             Penerima / Recipient :
          PT Samator Indo Gas Tbk                      CSA Community dan Asosiasi Analis                          PT Samator Indo Gas Tbk
                                                       Efek Indonesia / CSA Community and
                                                    Indonesian Securities Analysts Association
                                                             Penerima / Recipient :
                                                            PT Samator Indo Gas Tbk




         Top 50 Mid Capitalization                 Predikat Priority Customer dalam PLN                    Best Literacy for Climate Resilience
          Public Listed Company                   "Priority Customer Gathering (PCG)" 2024                 dalam Editors' Choice Awards 2024
    Tanggal Perolehan / Date of Receipt :          Priority Customer Status in the PLN                             Investing on Climate
   25 November 2024 / November 25, 2024            "Priority Customer Gathering (PCG)"                  Best Literacy for Climate Resilience in
        Penyelenggara / Organizer :                                2024                                   the Editors' Choice Awards 2024
Indonesian Institute for Corporate Directorship       Tanggal Perolehan / Date of Receipt :                      Investing on Climate
           Penerima / Recipient :                     4 Desember 2024 / December 4, 2024                    Tanggal Perolehan / Date of Receipt :
          PT Samator Indo Gas Tbk                        Penyelenggara / Organizer :                        4 Desember 2024 / December 4, 2024
                                                     PLN UID Jawa Tengah & DI Yogyakarta                        Penyelenggara / Organizer :
                                                             Penerima / Recipient :                                Investing on Climate
                                                            PT Samator Indo Gas Tbk                                Penerima / Recipient :
                                                                                                                  PT Samator Indo Gas Tbk




                                                                                             PT Samator Indo Gas Tbk 2024 Integrated Report         37
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                 Kilas Kinerja 2024                                 Laporan Manajemen                                 Profil Perusahaan
            Performance Overview in 2024                            Management Report                                  Company Profile




      Perlindungan dan Pengelolaan                           The Most Loyal dalam                                     World Cleanup Day
     Lingkungan Hidup Kota Bontang                     The Most Loyal Customer Award 2024                   Tanggal Perolehan / Date of Receipt :
      Environmental Protection and                             The Most Loyal in                                           2024
        Management of Bontang                         The Most Loyal Customer Award 2024                         Penyelenggara / Organizer :
   Tanggal Perolehan / Date of Receipt :                 Tanggal Perolehan / Date of Receipt :              Wali Kota Bontang / Mayor of Bontang
  17 Desember 2024 / December 17, 2024                                  2024                                         Penerima / Recipient :
          Penyelenggara / Organizer :                        Penyelenggara / Organizer :                            PT Samator Gas Industri
     Wali Kota Bontang / Mayor of Bontang               PT Perusahaan Listrik Negara (Persero)
            Penerima / Recipient :                                Penerima / Recipient :
           PT Samator Gas Industri                               PT Samator Gas Industri



                                                 Loyal Partner                                                                 Best Supplier
                                              Tanggal Perolehan /                                                           Tanggal Perolehan /
                                                Date of Receipt :                                                             Date of Receipt :
                                                      2024                                                                          2024
                                           Penyelenggara / Organizer :                                                  Penyelenggara / Organizer :
                                           PT Citra Borneo Indah Group                                                        PT Badak LNG
                                              Penerima / Recipient :                                                       Penerima / Recipient :
                                             PT Samator Gas Industri                                                      PT Samator Gas Industri




Sertifikasi
Certifications

                                                                              Tahun
      Nama Sertifikasi                         Lokasi Plant                 Perolehan       Penerbit Sertifikat              Masa Berlaku
     Certification Name                         Plant Area                   Year of            Certifier                   Validation Period
                                                                           Acceptance

ISO 14001:2015                    SIG Pelintung, SIG Palembang,                2024        SGS Indonesia                11 Juli 2024 - 25 Januari 2027
                                  SIG Bekasi, SIG Cikande, SIG Kendal,                                                 July 11, 2024 - January 25, 2027
                                  SIG Rungkut, SIG Bambe, SIG Sidoarjo,
                                  SIG Bitung
ISO 45001:2018                    SIG Pelintung, SIG Palembang,                2024        SGS Indonesia                  7 Juli 2024 - 7 April 2027
                                  SIG Bekasi, SIG Cikande, SIG Kendal,                                                   July 7, 2024 – April 7, 2027
                                  SIG Rungkut, SIG Bambe, SIG Sidoarjo,
                                  SIG Bitung
Sertifikat Halal                  SIG Cibitung, SIG Cilamaya,                2020-2021     Majelis Ulama Indonesia       Berlaku seterusnya selama
                                  SIG Subang, SIG Cikande, SIG Kendal,                                                  tidak ada perubahan material
                                  SIG Makassar, SIG Sidoarjo                                                                 dan proses produksi
Halal Certification                                                                        Indonesian Ulama Council     Indefinitely as long as there
                                                                                                                        are no material changes and
                                                                                                                            production process.
Surat Kemampuan Usaha             SIG Kendal, SIG Makassar,                    2023        Kementerian Energi dan       Berlaku seterusnya selama
Penunjang (SKUP) Migas            SIG Medan, SIG Sidoarjo,                                 Sumber Daya Mineral             tidak ada perubahan
Certificate of Oil and Gas        SIG Bekasi, SIG Cakung                                   Ministry of Energy and       Indefinitely as long as there
Supporting Business Capacity                                                               Mineral Resources              are no material changes




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       Management Discussion and Analysis                      Good Corporate Governance                                  Sustainability Report




                                                                             Tahun
    Nama Sertifikasi                         Lokasi Plant                  Perolehan            Penerbit Sertifikat                Masa Berlaku
   Certification Name                         Plant Area                     Year of                Certifier                     Validation Period
                                                                           Acceptance

Tingkat Komponen                Head Office (HO) Jakarta                       2023            Kementerian                         11 Oktober 2023 -
Dalam Negeri                                                                                   Perindustrian                        11 Oktober 2026
Domestic Component                                                                             Ministry of Industry                October 11, 2023 –
Level                                                                                                                               October 11, 2026
ISO 9001:2015                   SIG Medan, SIG Batam, SIG Subang               2024            SGS Indonesia                      28 Oktober 2024 -
                                (Pabrikan), SIG Pulogadung,                                                                       21 November 2026
                                SIG Cikarang, SIG Veteran Tama,                                                                   October 28, 2024 –
                                SIG Kutai, SIG Balikpapan,                                                                        November 21, 2026
                                SIG Bontang, SIG Makassar,
                                SIG Sorowako, HO Surabaya,
                                HO Jakarta
ISO 9001:2015                   SIG Pelintung, SIG Palembang,                  2024            SGS Indonesia                   11 Juli 2024 - 11 Juli 2027
                                SIG Bekasi, SIG Cikande, SIG Kendal,                                                         July 11, 2024 – July 11, 2027
                                SIG Rungkut, SIG Bambe,
                                SIG Sidoarjo, SIG Bitung
Food Safety System              SIG Cilamaya                                   2023            SGS Indonesia                       20 Februari 2023 -
Certification (FSSC)                                                                                                                20 Februari 2026
22000 v6.0                                                                                                                        February 20, 2023 –
                                                                                                                                   February 20, 2026
FSSC 22000 v6.0                 SIG Medan                                      2022            TQCS International                  2 Agustus 2022 -
                                                                                                                                    1 Agustus 2025
                                                                                                                                    August 2, 2022 –
                                                                                                                                     August 1, 2025
FSSC 22000 v6.0                 SIG Subang (Pabrikan)                          2024            SGS Indonesia                      11 November 2024 -
                                                                                                                                   11 November 2027
                                                                                                                                 November 11, 2024 –
                                                                                                                                  November 11, 2027
Hazard Analysis and             SIG Kendal                                     2023            TQCS International                 7 November 2023 -
Critical Control Points                                                                                                            20 Oktober 2026
(HACCP) Code 2020                                                                                                                 November 7, 2023 –
                                                                                                                                   October 20, 2026
Program Penilaian               SIG Subang, SIG Cibitung,                      2024            Kementerian                     1 Juli 2024 - 31 Juni 2025
Peringkat Kinerja               SIG Cikande, SIG Kendal                                        Lingkungan Hidup dan
Perusahaan dalam                                                                               Kehutanan Republik
Pengelolaan Lingkungan                                                                         Indonesia
Hidup (PROPER) – Biru
The Company Performance                                                                        Ministry of Environment        July 1, 2024 – June 31, 2025
Rating Assessment Program                                                                      and Forestry of the
(PROPER) - Blue                                                                                Republic of Indonesia
PROPER – Biru                   SGI Bontang, SMT Kutai                         2024            Gubernur Kalimantan             1 Juli 2024 - 31 Juni 2025
                                                                                               Timur
PROPER - Blue                                                                                  Governor of East               July 1, 2024 – June 31, 2025
                                                                                               Kalimantan
Pre-Qualification               Semua pabrik PT Samator Indo Gas Tbk           2023            PT Pertamina (Persero)        22 Juni 2023 - 21 Juni 2025
Contractor Safety               All of PT Samator Indo Gas Tbk plants                                                       June 22, 2023 – June 21, 2025
Management System
                                                                                               PT PLN Nusantara Power             15 Desember 2023 -
(PQ CSMS)
                                                                                                                                   16 Desember 2025
Category High Risk
                                                                                                                                 December 15, 2023 –
                                                                                                                                  December 16, 2025
                                                                                               PT PLN Indonesia Power             4 Desember 2023 -
                                                                                                                                   5 Desember 2026
                                                                                                                                  December 4, 2023 –
                                                                                                                                   December 5, 2026




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             Performance Overview in 2024                                 Management Report                                          Company Profile




Sertifikasi Standar Nasional Indonesia (SNI) 2024
Indonesian National Standard (SNI) Certification 2024


                 No. Sertifikasi                             Tanggal Perolehan                Jenis Gas yang Tersertifikasi                   Lokasi Pabrik
                Certification No.                            Date of Acquisition                  Certified Gas Types                          Plant Area

                                                                  18 Juli 2002                       Zat Asam (Oksigen)
 0443/PUSTAN/SNI-CS/VII/2002                                                                                                                      Makassar
                                                                  July 18, 2002                   Acidic Substance (Oxygen)
                                                                 6 Agustus 2002                      Zat Lemas (Nitrogen)
 0574/PUSTAN/SNI-CS/VIII/2002                                                                                                                      Medan
                                                                 August 6, 2002                   Inert Substance (Nitrogen)
                                                                 6 Agustus 2002
 0575/PUSTAN/SNI-CS/VIII/2002                                                                              Acetylene                               Medan
                                                                 August 6, 2002
                                                                 6 Agustus 2002                      Zat Asam (Oksigen)
 0576/PUSTAN/SNI-CS/VIII/2002                                                                                                                      Medan
                                                                 August 6, 2002                   Acidic Substance (Oxygen)
                                                                 6 Agustus 2002                      Zat Lemas (Nitrogen)
 0577/PUSTAN/SNI-CS/VIII/2002                                                                                                                      Sidoarjo
                                                                 August 6, 2002                   Inert Substance (Nitrogen)
                                                                 6 Agustus 2002                      Zat Asam (Oksigen)
 0578/PUSTAN/SNI-CS/VIII/2002                                                                                                                      Sidoarjo
                                                                 August 6, 2002                   Acidic Substance (Oxygen)
                                                                 6 Agustus 2002
 0579/PUSTAN/SNI-CS/VIII/2002                                                                                Argon                                 Sidoarjo
                                                                 August 6, 2002
                                                                 6 Agustus 2002                      Zat Lemas (Nitrogen)
 0580/PUSTAN/SNI-CS/VIII/2002                                                                                                                    DKI Jakarta
                                                                 August 6, 2002                   Inert Substance (Nitrogen)
                                                                 6 Agustus 2002                      Zat Asam (Oksigen)
 0581/PUSTAN /SNI-CS/VIII/2002                                                                                                                   DKI Jakarta
                                                                 August 6, 2002                   Acidic Substance (Oxygen)

Catatan / Note :
Berlaku selama Perseroan memenuhi ketentuan Standar Nasional Indonesia. / Valid as long as the Company complies with the provisions of the Indonesian National Standard.




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Keanggotaan dalam Asosiasi
atau Organisasi                                          [GRI 2-28] [POJK C.5]

Membership in Association or Organization


                                                                                                                        Status
         Nama Organisasi                      Tingkat                            Kegiatan                            Keanggotaan               Periode
        Organization Name                      Level                              Activity                           Membership                Period
                                                                                                                       Status

Asosiasi Gas Industri Indonesia (AGII)        Nasional      Melakukan pertukaran informasi dan advokasi                 Komite          1972 – sekarang
                                                            di antara produsen gas industri di Indonesia.              Produksi
Indonesia Industrial Gas Association          National      Engage in information exchange and advocacy               Productions        1972 - present
(AGII)                                                      among industrial gas producers in Indonesia.              Committee
Asosiasi Gas Industri Asia                  Internasional   Mempromosikan kesadaran atas kesehatan,                     Anggota         2004 – sekarang
                                                            keselamatan kerja, pengelolaan lingkungan dan
                                                            keamanan dalam produksi, serta distribusi dan
                                                            penggunaan gas industri.
Asian Industry Gasses Association           International   Promote awareness of health, occupational safety,           Member           2004 - present
                                                            environmental management, and security in the
                                                            production, distribution, and use of industrial gases.
Asosiasi Sekretaris Perseroan                 Nasional      Mempromosikan tata penyelenggaraan perusahaan               Anggota         2020 – sekarang
Indonesia (ICSA)                                            yang baik di Indonesia.
Indonesia Corporate Secretary                 National      Promote good corporate governance in Indonesia.             Member           2020 - present
Association (ICSA)
Asosiasi Emiten Indonesia (AEI)               Nasional      Melakukan pertukaran informasi dan advokasi                 Anggota         2022 – sekarang
                                                            di antara Perusahaan Emiten di Indonesia.
Indonesian Public Listed                      National      Engage in information exchange and advocacy                 Member           2022 - present
Companies Association (AEI)                                 among listed companies in Indonesia.
Kamar Dagang Indonesia (KADIN)                Nasional      Melakukan pertukaran informasi dan advokasi,                Anggota         2015 – sekarang
                                                            promosi kegiatan usaha, serta kolaborasi strategis
                                                            di antara pelaku industri di Indonesia.
Indonesian Chamber of                         National      Engage in information exchange and advocacy,                Member           2015 - present
Commerce and Industry (KADIN)                               promote business activities, and foster strategic
                                                            collaborations among industry players in Indonesia.
Asosiasi Perusahaan Teknik                   Provinsi       Melakukan pertukaran informasi dan advokasi untuk           Anggota         2015 – sekarang
Mekanikal Elektrikal (APTEK)                DKI Jakarta     perusahaan-perusahaan yang bergerak di bidang
                                                            teknik mekanikal dan elektrikal di Indonesia.
Association of Mechanical Electrical        DKI Jakarta     Engage in information exchange and provide                  Member           2015 - present
Engineering Companies (APTEK)                Province       advocacy for companies in the mechanical and
                                                            electrical engineering sector in Indonesia.




                                                                                                PT Samator Indo Gas Tbk 2024 Integrated Report           41
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                         LAPORAN
                         MANAJEMEN
                         Management Report




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          Performance Overview in 2024                      Management Report                              Company Profile




Laporan
Dewan Komisaris
Board of Commissioners Report

Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Our Valued Shareholders and Stakeholders,


Puji dan syukur ke hadirat Tuhan Yang Maha Esa atas segala             We would like to express praise and gratitude to God Almighty
rahmat dan karunia-Nya sehingga PT Samator Indo Gas Tbk                for the grace and blessings bestowed on PT Samator Indo
dapat melalui tahun 2024 dengan tingkat ketahanan dan                  Gas Tbk that we have been able to navigate the year 2024
adaptabilitas yang solid di tengah dinamika ekonomi dan                with solid resilience and adaptability, amidst the economic
tantangan industri yang terus berkembang. Pencapaian                   dynamics and challenges of a continually developing industry.
kinerja sepanjang tahun ini merefleksikan efektivitas strategi         The performance achieved throughout the year reflects the
yang dijalankan serta komitmen kuat terhadap pertumbuhan               effectiveness of the strategies implemented, and a strong
berkelanjutan.                                                         commitment to sustainable growth.



Hal ini menjadi poin utama yang kami sampaikan dalam                   This performance is the key takeaway we wish to convey in this
Laporan Dewan Komisaris, sebagai media komunikasi                      Board of Commissioners Report, as means of communicating
dan wujud pertanggungjawaban atas pelaksanaan fungsi                   and taking accountability for the implementation of the
pengawasan terhadap jalannya pengelolaan Perseroan oleh                supervisory function of the Company’s management by the Board
Direksi. Selain itu, laporan ini merupakan bagian dari komitmen        of Directors. Additionally, this report is part of our commitment
terhadap penerapan prinsip tata kelola perusahaan yang baik            to the implementation of good corporate governance (GCG)
(GCG) serta pemenuhan kewajiban kami terhadap ketentuan                principles and the fulfillment of our obligations to applicable
perundang-undangan yang berlaku.                                       laws and regulations.



Pandangan atas Kondisi Perekonomian                                    Review on Economic Conditions

Tahun 2024 ditandai oleh dinamika ekonomi global yang kompleks,        The year 2024 was coloured by complex global economic
dipicu oleh meningkatnya ketegangan geopolitik, perlambatan            dynamics, triggered by rising geopolitical tensions, slowing
pertumbuhan di sejumlah kawasan utama, serta penyesuaian               growth in several key regions, and ongoing economic policy
kebijakan ekonomi yang berlangsung seiring dengan transisi             adjustments in line with leadership transitions in various
kepemimpinan di berbagai negara. Tekanan pada rantai pasok             countries. Pressures on global supply chains and commodity
global dan volatilitas harga komoditas tetap menjadi faktor            price volatility remained dominant factors shaping the economic
dominan yang membentuk lanskap ekonomi sepanjang tahun ini.            landscape throughout the year.


Di tengah situasi tersebut, Indonesia menunjukkan ketahanan            In this context, Indonesia displayed robust resilience. Economic
yang solid. Pertumbuhan ekonomi tetap stabil di kisaran 5%,            growth remained stable at around 5%, bolstered by strong
ditopang oleh konsumsi domestik yang kuat, inflasi yang                domestic consumption, controlled inflation, and effective fiscal




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    Management Discussion and Analysis      Good Corporate Governance                             Sustainability Report




HEYZER HARSONO
Komisaris Utama
President Commissioner




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           Performance Overview in 2024                      Management Report                               Company Profile




terkendali, serta sinergi kebijakan fiskal dan moneter yang efektif     and monetary policy synergy, which maintained national stability.
dalam menjaga stabilitas nasional. Pada tataran industri, proses        At the industrial level, the recovery process also progressed,
pemulihan juga terus berlanjut seiring meningkatnya aktivitas           along with increased manufacturing activity, growth in the
manufaktur, pertumbuhan sektor jasa, serta arus investasi               services sector, and investment flow in strategic sectors, such
di sektor-sektor strategis, seperti energi dan infrastruktur.           as energy and infrastructure. This improvement is reflected in
Perbaikan ini tercermin dari nilai Purchasing Managers’ Index           the relatively stable Purchasing Managers’ Index (PMI) value,
(PMI) yang relatif stabil, serta pertumbuhan sektor transportasi        as well as growth in the transportation and warehousing
dan pergudangan yang mengindikasikan penguatan daya saing               sectors, indicating a strengthened national competitiveness.
nasional. Dengan fondasi ekonomi yang semakin kokoh dan                 With an increasingly solid economic foundation and sustained
stabilitas yang terjaga, Indonesia berada pada posisi yang              stability, Indonesia has been in a relatively more resilient
relatif lebih tangguh dibandingkan banyak negara lain dalam             position in the face of ongoing global uncertainty, compared to
menghadapi ketidakpastian global yang masih berlangsung.                many other countries.



Penilaian atas Kinerja Direksi                                          Assessment of the Performance of
                                                                        the Board of Directors

Dalam menghadapi dinamika industri dan tantangan eksternal              In facing the dynamics of the industry and complex external
yang kompleks di sepanjang tahun 2024, Dewan Komisaris                  challenges throughout 2024, it is the assessment of the Board
menilai bahwa Direksi telah menunjukkan kepemimpinan yang               of Commissioners that the Board of Directors demonstrated
solid. Melalui penerapan strategi yang adaptif dan berbasis             strong leadership. Through the implementation of adaptive
keberlanjutan, Perseroan mampu menjaga pertumbuhan yang                 and sustainability-based strategies, the Company was able
stabil. Diversifikasi sektor pelanggan, optimalisasi operasional,       to maintain stable growth. Diversification of customer sectors,
serta investasi dalam teknologi dan infrastruktur menjadi               optimization of operations, and investment in both technology and
faktor utama yang menopang ketahanan bisnis. Demikian                   infrastructure have been the primary factors supporting business
pula peningkatan efisiensi melalui digitalisasi dan penguatan           resilience. Likewise, increasing efficiency through digitalization
distribusi dan rantai pasok turut berkontribusi terhadap                and strengthening distribution and supply chains contributed
daya saing Perseroan, sementara komitmen terhadap aspek                 to the Company’s competitiveness, while its commitment to
keberlanjutan semakin diperkuat melalui berbagai inisiatif yang         sustainability aspects was further strengthened via initiatives
berdampak nyata bagi lingkungan dan masyarakat.                         that made a real impact on the environment and society.


Kinerja finansial yang dicapai mencerminkan efektivitas                 The financial performance achieved is a reflection of the
strategi yang telah dijalankan. Pendapatan dan laba bersih              effectiveness of the strategies that were implemented.
yang diraih menunjukkan bahwa Perseroan tidak hanya                     The revenue and net profit achieved demonstrate that the
mampu mempertahankan posisi di industri, tetapi juga                    Company was not only able to maintain its position in the industry,
memperkuat fundamental bisnis untuk pertumbuhan jangka                  but also strengthened its business fundamentals for long-term
panjang. Demikian pula berbagai capaian dalam inovasi                   growth. Also, a number of achievements in product innovation,
produk, peningkatan efisiensi energi, serta kontribusi terhadap         increased energy efficiency, and contributions to social and
pengembangan sosial dan lingkungan menegaskan komitmen                  environmental development emphasise the Company’s
Perseroan terhadap nilai-nilai keberlanjutan. Dengan                    commitment to sustainable values. With this achievement,
pencapaian ini, Dewan Komisaris mengapresiasi Direksi yang              the Board of Commissioners extends its appreciation to the
telah menjalankan tugasnya dengan baik dalam memastikan                 Board of Directors for carrying out their duties well by ensuring
ketahanan, pertumbuhan, serta keberlanjutan Perseroan                   the Company’s resilience, growth, and sustainability amidst the
di tengah lanskap bisnis yang terus berkembang.                         ever-evolving business landscape.



Pengawasan atas Pelaksanaan Strategi                                    Supervision of the Company’s Strategy
Perseroan                                                               Implementation

Dewan Komisaris terus menjalankan fungsi pengawasan                     The Board of Commissioners actively continued to carry out its
secara aktif guna memastikan implementasi strategi yang telah           supervisory function to ensure that the implementation of the
ditetapkan berjalan sesuai dengan visi dan tujuan Perseroan.            predetermined strategy was in accordance with the Company’s
Sepanjang tahun 2024, Dewan Komisaris mengadakan 3 kali                 vision and objectives. Over the course of 2024, the Board of
rapat gabungan dengan Direksi untuk mengevaluasi kinerja                Commissioners held three joint meetings with the Board of
operasional dan keuangan, serta meninjau langkah-langkah                Directors to evaluate operational and financial performance,
strategis yang diterapkan dalam menghadapi tantangan industri.          as well as review the strategic measures implemented to




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Dari hasil pengawasan, strategi yang diterapkan sepanjang               face industry challenges. From the results of supervision,
tahun memungkinkan Perseroan mencatatkan pendapatan                     the strategies implemented throughout the year enabled
sebesar Rp2,91 triliun, meningkat 3,01% dari Rp2,82 triliun             the Company to record revenue of Rp2.91 trillion, increased
pada tahun sebelumnya, dengan realisasi mencapai 91,50% dari            by 3.01% from Rp2.82 trillion in the previous year, with its
target. Laba tahun berjalan tercatat sebesar Rp110,20 miliar,           realization reached 91.50% of the predetermined target. Income
menurun 35,11% dibandingkan Rp169,81 miliar pada tahun                  for the year was recorded at Rp110.20 billion, decreased by
2023, yang disebabkan oleh melemahnya permintaan secara                 35.11% compared to Rp169.81 billion in 2023 due to weakening
global akibat isu geopolitik.                                           demands globally from geopolitics issues.


Keberlanjutan usaha juga semakin diperkuat melalui inovasi              Business sustainability was also further strengthened through
produk ramah lingkungan, optimalisasi rantai pasok berbasis             eco-friendly product innovation, the optimisation of supply
pemasok lokal, serta komitmen terhadap pengembangan tenaga              chains based on local suppliers, and the commitment to
kerja. Perseroan pun turut menunjukkan kepedulian terhadap              workforce development. The Company also demonstrated its
aspek sosial dan lingkungan dengan menyalurkan investasi                concern for social and environmental aspects by channeling
signifikan dalam program Corporate Social Responsibility (CSR)          significant investment into Corporate Social Responsibility (CSR)
serta berbagai inisiatif keberlanjutan lainnya.                         programs, alongside various other sustainability initiatives.


Berdasarkan evaluasi yang dilakukan, Dewan Komisaris menilai            Based on the evaluation conducted, it is the view of the Board of
bahwa strategi bisnis yang ditempuh Direksi telah berjalan              Commissioners that the business strategy pursued by the Board
secara terarah, adaptif, dan selaras dengan tujuan jangka               of Directors was carried out in a focused, adaptive manner, and
panjang Perseroan. Dengan fondasi yang kokoh dan strategi               was in line with the Company’s long-term goals. With a firm
yang terus disempurnakan, Perseroan berada pada jalur yang              foundation and continually refined strategies, the Company
tepat untuk mempertahankan daya saing serta memastikan                  remains on the right track to maintain its competitiveness and
pertumbuhan yang berkelanjutan.                                         ensure sustainable growth.



Pandangan atas Prospek Usaha                                            Views on the Business Prospects
yang Disusun oleh Direksi                                               Prepared by the Board of Directors

Dewan Komisaris menilai bahwa prospek usaha yang disusun                It is the assessment of the Board of Commissioners that the
oleh Direksi telah mempertimbangkan berbagai dinamika                   business prospects prepared by the Board of Directors have
eksternal dan internal secara komprehensif. Ketidakpastian              comprehensively considered various external and internal
global akibat eskalasi geopolitik dan kebijakan proteksionisme          dynamics. Global uncertainty due to geopolitical escalation
perdagangan masih menjadi tantangan bagi pertumbuhan                    and trade protectionist policies remain a challenge for global
ekonomi dunia, sebagaimana tercermin dalam revisi proyeksi              economic growth, as reflected in the revised projections
Dana Moneter Internasional (IMF) yang memperkirakan                     of the International Monetary Fund (IMF) which estimates
pertumbuhan ekonomi global tahun 2025 sebesar 3,2%.                     global economic growth in 2025 to be around 3.2%. However,
Namun, kondisi domestik Indonesia menunjukkan ketahanan                 Indonesia’s domestic conditions display positive resilience, with
yang positif, dengan proyeksi pertumbuhan ekonomi di kisaran            economic growth projections in the range of 5.1%–5.2%, with
5,1%–5,2% serta sektor manufaktur yang diprediksi tumbuh                the manufacturing sector predicted to grow by 7.29%. Stability
7,29%. Stabilitas konsumsi domestik, kebijakan fiskal yang              in domestic consumption, expansionary fiscal policies, and
ekspansif, serta insentif bagi industri strategis menjadi faktor        incentives for strategic industries are factors that may drive
yang dapat mendorong pertumbuhan sektor gas industri. Dalam             growth in the industrial gas sector. In this context, the policies
konteks ini, kebijakan ekspansi dan inovasi yang dirancang              for expansion and innovation designed by the Board of Directors
Direksi memiliki potensi besar untuk mengoptimalkan peluang             show strong potential for optimising market opportunities and
pasar dan meningkatkan daya saing Perseroan.                            increasing the Company’s competitiveness.


Dewan Komisaris turut mendorong Direksi untuk terus                     The Board of Commissioners also encourages the Board of
mengedepankan inovasi dan efisiensi guna memastikan                     Directors to continue prioritising innovation and efficiency in
keberlanjutan usaha di tengah dinamika industri yang semakin            order to ensure business sustainability amidst increasingly
kompleks. Diversifikasi produk, ekspansi geografis, serta               complex industry dynamics. Product diversification, geographic
peningkatan kapasitas produksi perlu diakselerasi untuk                 expansion, and increased production capacity need to be
menjawab permintaan pasar yang terus berkembang. Selain itu,            accelerated to meet growing market demand. In addition to
integrasi digital dan pengembangan teknologi rendah karbon              this, digital integration and the development of low-carbon
menjadi langkah strategis yang perlu diperkuat agar Perseroan           technology are strategic steps that must be enhanced so
dapat mempertahankan posisi sebagai pemimpin industri gas               that the Company can maintain its position as Indonesia’s




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di Indonesia. Dengan eksekusi strategi yang disiplin dan adaptif,      gas industry leader. With disciplined and adaptive strategy
Dewan Komisaris yakin Perseroan dapat meraih pertumbuhan               execution, the Board of Commissioners is confident that the
yang berkelanjutan serta memberikan nilai tambah bagi                  Company can achieve sustainable growth and provide added
seluruh pemangku kepentingan.                                          value to all stakeholders.



Pandangan atas Penerapan Tata Kelola                                   Views on the Implementation of
Perusahaan                                                             Corporate Governance
Dewan Komisaris menilai bahwa penerapan tata kelola                    It is the view of the Board of Commissioners that the
perusahaan yang baik (GCG) di Perseroan telah berjalan                 implementation of good corporate governance (GCG) in
dengan prinsip yang kokoh. Direksi telah memastikan bahwa              the Company was carried out employing strong principles.
transparansi, akuntabilitas, tanggung jawab, kemandirian,              The Board of Directors ensured that transparency,
serta kesetaraan dan kewajaran diterapkan secara konsisten             accountability, responsibility, independence, as well as equality
di seluruh aspek operasional. Untuk memperkuat mekanisme               and fairness were applied consistently across all operational
pengawasan, Perseroan juga membentuk struktur tata kelola              aspects. To strengthen its supervisory mechanism, the
yang melibatkan Dewan Komisaris serta komite pendukung,                Company also establshed a governance structure involving the
yaitu Komite Audit. Langkah ini berperan dalam menjaga                 Board of Commissioners and a supporting committee, namely
objektivitas pengambilan keputusan dan memastikan                      the Audit Committee. This step has played a role in maintaining
kepatuhan terhadap regulasi yang berlaku, termasuk standar             the objectivity of decision-making and ensuring compliance
internasional dalam pengelolaan keberlanjutan.                         with applicable regulations, including international standards
                                                                       in sustainability management.

Dewan Komisaris juga mengapresiasi upaya Direksi dalam                 The Board of Commissioners also appreciates the Board
membangun budaya tata kelola yang berorientasi pada                    of Directors’ efforts in building a governance culture
integritas dan keberlanjutan. Implementasi manajemen risiko            that is oriented towards integrity and sustainability.
yang terintegrasi, peningkatan transparansi, serta program             The implementation of integrated risk management, increased
pengembangan sumber daya manusia menjadi langkah                       transparency, and human resource development programs
strategis untuk memperkuat fondasi GCG. Selain itu, komitmen           are strategic steps to strengthen GCG foundation. In addition,
terhadap tanggung jawab sosial dan lingkungan terus diperkuat          the commitment to social and environmental responsibility
melalui berbagai inisiatif yang selaras dengan strategi bisnis         continues to be reinforced through various initiatives, in line with
jangka panjang. Ke depan, Dewan Komisaris mendorong Direksi            long-term business strategies. Moving forward, the Board of
untuk terus mengembangkan praktik tata kelola yang adaptif             Commissioners encourages the Board of Directors to continue
dan inovatif agar Perseroan dapat mempertahankan daya saing            developing adaptive and innovative governance practices so
serta menciptakan nilai yang berkelanjutan bagi pemangku               that the Company can maintain its competitiveness and create
kepentingan.                                                           sustainable value for stakeholders.



Perubahan Komposisi Dewan Komisaris                                    Changes in the Composition of
                                                                       the Board of Commissioners
Sepanjang tahun 2024, tidak terdapat perubahan terkait                 Over the course of 2024, there were no changes in relation to the
komposisi anggota Dewan Komisaris Perseroan. Komposisi                 composition of the members of the Board of Commissioners.
Dewan Komisaris Perseroan yang menjabat saat ini diuraikan             The current composition of the Board of Commissioners is
sebagai berikut.                                                       presented as follows.


                                  Nama                                                            Jabatan
                                  Name                                                            Position

                                                                     Komisaris Utama
 Heyzer Harsono
                                                                     President Commissioner
                                                                     Wakil Komisaris Utama
 Rasid Harsono
                                                                     Deputy President Commissioner
                                                                     Wakil Komisaris Utama
 Setyo Wahono*)
                                                                     Deputy President Commissioner
                                                                     Komisaris
 Michael W. P. Soeryadjaya
                                                                     Commissioner




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                                       Nama                                                                            Jabatan
                                       Name                                                                            Position

                                                                                        Komisaris
 Atiff Ibrahim Gill
                                                                                        Commissioner
                                                                                        Komisaris Independen
 Sutanto
                                                                                        Independent Commissioner
                                                                                        Komisaris Independen
 Robiyanto
                                                                                        Independent Commissioner
                                                                                        Komisaris Independen
 Hans Gerd Wienands
                                                                                        Independent Commissioner

*) Mengajukan pengunduran diri pada 20 Januari 2025. / Submit his resignation in January 20, 2025.




Apresiasi                                                                                 Appreciation

Tantangan yang dihadapi sepanjang tahun 2024 telah                                        The challenges faced throughout 2024 provided valuable lessons
memberikan pelajaran berharga bagi Perseroan dalam                                        for the Company in terms of strengthening competitiveness
memperkuat daya saing dan keberlanjutan usaha. Dewan                                      and business sustainability. The Board of Commissioners
Komisaris mengapresiasi dedikasi Direksi dan seluruh                                      would like to appreciate the dedication of the Board of Directors
jajaran yang telah menjalankan strategi secara optimal, serta                             and all management levels who optimally implemented the
menyampaikan terima kasih kepada Pemegang Saham atas                                      strategy, and expresses gratitude to the Shareholders for
kepercayaan yang diberikan. Penghargaan juga disampaikan                                  their trust in the Company. We would also like to express
kepada seluruh pemangku kepentingan atas dukungan yang                                    our appreciation to all stakeholders for their support, which
senantiasa menguatkan fondasi pertumbuhan Perseroan.                                      invariably enhances the foundation of the Company's growth.
Dewan Komisaris mengharapkan agar sinergi yang telah                                      The Board of Commissioners hopes that the synergy that has
terjalin dapat terus diperkuat untuk memastikan keberlanjutan                             been established will continue to build, so as to ensure the
nilai bagi seluruh pihak di masa mendatang.                                               sustainability of value for all parties in the future.




                                                                   Atas nama Dewan Komisaris
                                                           On behalf of the Board of Commissioners
                                                                PT SAMATOR INDO GAS TBK,




                                                                         Heyzer Harsono
                                                                         Komisaris Utama
                                                                      President Commissioner




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Laporan
Direksi                                  [POJK D.1]



Board of Directors Report

Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Our Valued Shareholders and Stakeholders,

Tahun 2024 membawa tantangan dan peluang baru                          The year 2024 ushered in new challenges and opportunities
bagi perekonomian global dan nasional. Ketidakpastian                  for the global and national economy. Geopolitical uncertainty,
geopolitik, perubahan kebijakan moneter, serta percepatan              changes in monetary policy, and accelerated innovation
inovasi menuntut adaptasi yang gesit di berbagai sektor.               demanded agile adaptation across various sectors. Despite
Meskipun kondisi ekonomi nasional tetap menunjukkan daya               national economic conditions continually demonstrating
tahan yang solid, industri yang menjadi ekosistem bisnis               solid resilience, the industry that makes up the business
PT Samator Indo Gas Tbk turut mengalami dinamika serupa.               ecosystem of PT Samator Indo Gas Tbk also experienced similar
Hal tersebut mendorong Perseroan untuk semakin adaptif                 dynamics. This encouraged the Company to be more adaptive
dalam memperkuat strategi pertumbuhan berkelanjutan,                   in strengthening its sustainable growth strategies, increasing
meningkatkan efisiensi operasional, dan memperluas                     operational efficiency, and expanding its contributions towards
kontribusi terhadap pembangunan ekonomi yang lebih merata.             more equitable economic development.


Laporan Direksi ini menggambarkan bagaimana strategi dan               In the following Board of Directors Report describes how
kebijakan Perseroan diterapkan sepanjang tahun untuk menjaga           the Company’s strategies and policies were implemented
daya saing dan keberlanjutan bisnis. Selain mengevaluasi kinerja       throughout the year in order to maintain competitiveness and
dan pencapaian yang diraih, laporan ini juga memaparkan                business sustainability. In addition to evaluating performance
langkah-langkah strategis yang diambil dalam menghadapi                and achievements, this report also details the strategic
tantangan serta peluang di masa mendatang. Transparansi                measures taken to face future challenges and opportunities.
dan akuntabilitas menjadi landasan utama dalam menyusun                Transparency and accountability are the primary foundations
laporan ini, guna memberikan wawasan yang komprehensif                 for compiling this report, in order to provide comprehensive
bagi seluruh pemangku kepentingan dalam memahami arah                  insight for all stakeholders in understanding the Company’s
dan prospek Perseroan ke depan.                                        direction and prospects going forward.



Tinjauan Kondisi Ekonomi dan Industri                                  Review of Economic and Industrial
                                                                       Conditions

Tahun 2024 masih diwarnai oleh ketidakpastian global                   2024 was marked by global uncertainty due to escalating
akibat eskalasi konflik geopolitik, perubahan kepemimpinan             geopolitical conflicts, changes in leadership in a number of
di sejumlah negara, serta perlambatan pertumbuhan                      countries, and slowing global economic growth. The prolonged
ekonomi dunia. Konflik Rusia–Ukraina yang berkepanjangan,              Russia-Ukraine conflict, rising tensions in the Middle East, and
meningkatnya ketegangan di Timur Tengah, dan dinamika                  dynamics in the South China Sea continued to put pressure
di Laut Cina Selatan terus memberi tekanan terhadap stabilitas         on global stability, especially in terms of supply chains and




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RACHMAT HARSONO
Direktur Utama
President Director




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global, khususnya dalam hal rantai pasok dan harga komoditas.          commodity prices. Furthermore, more than 60 countries,
Di sisi lain, lebih dari 60 negara, termasuk Indonesia,                including Indonesia, held general elections, which also influenced
menyelenggarakan pemilihan umum, yang turut memengaruhi                the direction of international economic and trade policies.
arah kebijakan ekonomi dan perdagangan internasional.


Pemulihan ekonomi pascapandemi Covid-19 juga berlangsung               Economic recovery after the Covid-19 pandemic also took
dengan laju yang beragam di berbagai kawasan. Amerika                  place at differing rates across various regions. The United
Serikat mencatat pertumbuhan sebesar 2,8% sepanjang tahun              States recorded growth of 2.8% throughout 2024, while Europe
2024, sementara Eropa mengalami stagnasi di tingkat 0,9%.              stagnated at 0.9%. China, however, experienced a slowdown
Di sisi lain, Tiongkok sempat mengalami perlambatan sebelum            before increasing to 5.4% in the fourth quarter of 2024. Thus,
kembali meningkat ke level 5,4% pada triwulan IV-2024.                 the global economy grew by 3.2% overall, based on the report of
Dengan demikian, secara keseluruhan, ekonomi global tumbuh             the Organisation for Economic Co-operation and Development
sebesar 3,2% berdasarkan laporan Organisation for Economic             (OECD), reflecting the dynamics of recovery not being evenly
Co-operation and Development (OECD), mencerminkan                      distributed across all countries.
dinamika pemulihan yang belum merata di berbagai negara.


Di tengah ketidakpastian global, perekonomian Indonesia tetap          Amidst this global uncertainty, the Indonesian economy
menunjukkan ketahanan yang kuat dengan pertumbuhan stabil              continued to show strong resilience, with stable growth in
di kisaran 5%. Hal ini didukung oleh inflasi yang terkendali pada      the range of 5%. This was supported by controlled inflation at
level 1,57%, mencerminkan efektivitas kebijakan pemerintah             1.57%, reflecting the effectiveness of Government policies in
dalam menjaga daya beli masyarakat sekaligus mendorong                 maintaining consumer purchasing power while encouraging
investasi dan pertumbuhan industri. Sejalan dengan itu,                investment and industrial growth. In line with this, household
konsumsi rumah tangga turut meningkat sebesar 4,94%,                   consumption also increased by 4.94%, driven by increasing
didorong oleh mobilitas masyarakat yang semakin tinggi serta           community mobility and the continued growth of the services
pertumbuhan sektor jasa yang terus berkembang. Realisasi               sector. The realisation of state spending through the APBN also
belanja negara melalui APBN pun turut menjadi penyangga                became a main driver for the economy by providing stimulus for
utama ekonomi melalui pemberian stimulus bagi sektor riil,             the real sector, while the Bank of Indonesia’s Rupiah stabilization
sementara kebijakan stabilisasi Rupiah oleh Bank Indonesia             policy succeeded in reducing exchange rate volatility, although
berhasil meredam volatilitas nilai tukar, meskipun Rupiah              the Rupiah depreciated by 4.34% against the US Dollar.
mengalami depresiasi sebesar 4,34% terhadap Dolar AS.


Seiring dengan stabilitas ekonomi nasional, sektor industri            Along with the stability of the national economy, the industrial
juga menunjukkan tren pemulihan. Ekspansi sektor                       sector also showed a recovery trend. The expansion of the
manufaktur kembali mengalami tren positif pada akhir tahun             manufacturing sector experienced a positive trend at the
setelah sempat mengalami kontraksi, yang tercermin dari                end of the year after contracting, as reflected in the increase
peningkatan Purchasing Managers’ Index (PMI), dari 49,6 poin           in the Purchasing Managers’ Index (PMI), from 49.6 points
pada November menjadi 51,2 poin pada Desember 2024.                    in November to 51.2 points in December 2024. This indicates
Hal tersebut mengindikasikan pemulihan dan memberikan                  recovery and signals optimism for future industrial growth.
sinyal optimisme bagi pertumbuhan industri ke depan.                   In addition to this, the transportation and warehousing sector
Selain itu, sektor transportasi dan pergudangan mengalami              experienced growth of 8.64%, while the food and beverage
pertumbuhan sebesar 8,64%, sementara sektor makanan dan                sector grew by 8.33%, driven by increased tourism and business
minuman tumbuh 8,33%, didorong oleh meningkatnya aktivitas             activities. With a significant contribution to GDP, these sectors
wisata dan bisnis. Dengan kontribusi yang signifikan terhadap          are the main drivers of national economic growth.
PDB, sektor-sektor ini menjadi motor utama pertumbuhan
ekonomi nasional.


Di sisi lain, sektor minyak dan gas (migas) tetap menjadi elemen       Additionally, the oil and gas sector remained a strategic
strategis dalam ketahanan energi dan penerimaan negara.                element in energy security and state revenue. Total oil and gas
Total lifting migas mencapai 1.606,4 juta barel setara minyak          lifting reached 1,606.4 million barrels of oil equivalent per day
per hari (million barrels of oil per day atau mbopd), yang terdiri     (mbopd), consisting of oil lifting of 579.7 mbopd and natural
dari lifting minyak bumi sebesar 579,7 mbopd dan gas bumi              gas of 978.8 mbopd. This was facilitated by upstream oil and
sebesar 978,8 mbopd. Hal tersebut didukung oleh investasi hulu         gas investment in 2024, which reached USD15.33 billion, an
migas tahun 2024 yang mencapai USD15,33 miliar, meningkat              increase of 18% from the realisation of USD12.91 billion in
18% dari realisasi tahun 2023 sebesar USD12,91 miliar. Sektor          2023. The oil and gas sector also contributed to Non-Tax State
migas juga berkontribusi terhadap Penerimaan Negara Bukan              Revenue (PNBP) of Rp110.9 trillion, exceeding the APBN target.
Pajak (PNBP) sebesar Rp110,9 triliun, melampaui target APBN.           In addition to this, the Government also continued to encourage




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Selain itu, pemerintah juga terus mendorong inisiatif keberlanjutan        sustainability initiatives through carbon capture, utilization, and
melalui carbon capture, utilization, and storage (CCUS) guna               storage (CCUS) in order to reduce carbon emissions and bolster
mengurangi emisi karbon dan memperkuat transisi energi.                    the energy transition.



Tantangan dan Kebijakan Strategis                                          Challenges and Sustainable Strategic
yang Berkelanjutan                                                         Policies

Di tengah peluang pertumbuhan tersebut, industri gas nasional              Amidst these growth opportunities, the national gas industry
masih menghadapi sejumlah tantangan, termasuk bagi                         still faced a number of challenges, as did the Company. The
Perseroan. Indeks PMI Indonesia yang sempat mengalami                      Indonesian PMI index, which experienced a contraction and
kontraksi dan tren menurun dibandingkan tahun sebelumnya                   a downward trend compared to the previous year, reflected
mencerminkan perlambatan sektor manufaktur, yang secara                    a slowdown in the manufacturing sector, which had a direct
langsung berdampak pada permintaan gas industri. Tantangan                 impact on demand for industrial gas. Technical challenges in
teknis dalam operasional dan fluktuasi harga energi global                 operations and fluctuations in global energy prices were also
juga menjadi faktor yang perlu direspons dengan tepat.                     factors that required a precise response. Also, demands for
Di samping itu, tuntutan terhadap pengurangan emisi karbon                 reducing carbon emissions and the need for investment in
dan kebutuhan investasi pada teknologi hijau menuntut adaptasi             green technology demand progressive adaptation from industry
yang progresif dari para pelaku industri, termasuk Perseroan.              players, including the Company.


Dalam menghadapi ketidakpastian ini, Perseroan menerapkan                  In order to face this uncertainty, the Company has implemented
strategi yang komprehensif dan adaptif melalui beberapa fokus              a comprehensive and adaptive strategy through the following
utama berikut.                                                             key focuses.
1. Serve the Market, Set the Trend, and Match Expectation                  1. Serve the Market, Set the Trend, and Match Expectation
    (“Serve, Set, and Match”)                                                  (“Serve, Set, and Match”)
    Perseroan aktif memperluas portofolio bisnis dengan                        The Company is actively expanding its business portfolio
    mendiversifikasi pelanggan pada sektor-sektor strategis                    by diversifying customers in strategic sectors such as
    seperti sektor kesehatan, energi terbarukan, infrastruktur dan             healthcare, renewable energy, infrastructure and consumer
    consumer goods. Permintaan gas industri pada sektor-sektor ini             goods. Demand for industrial gas in these sectors is
    diprediksi akan terus meningkat yang didorong oleh kebutuhan               predicted to continue to increase, driven by the need for
    layanan kesehatan yang berkelanjutan, transisi global                      sustainable healthcare services, the global transition to
    menuju energi bersih serta pembangunan berkelanjutan.                      clean energy and sustainable development.


    Perseroan juga terus berinovasi dalam pengembangan                          The Company also continues to innovate with regards
    aplikasi produk dengan mengidentifikasi peluang pasar                       to developing product applications by identifying market
    yang belum tergarap sepenuhnya. Fokus utamanya                              opportunities that have not been fully exploited. Its main
    mendukung transisi menuju ekonomi rendah karbon                             focus is supporting the transition to a low-carbon economy
    melalui pengembangan teknologi seperti carbon capture,                      through the development of technologies such as carbon
    utilization, and storage (CCUS), hidrogen rendah karbon,                    capture, utilization, and storage (CCUS), low-carbon
    co-firing hydrogen, enhanced oil recovery (EOR) dan lainnya.                hydrogen, co-firing hydrogen, Enhanced Oil Recovery
    Perseroan juga terus berinovasi dalam mengembangkan                         (EOR) and others. The Company also continues to innovate
    beberapa aplikasi gas industri lainnya yang menunjang                       through developing several other industrial gas applications
    kebutuhan operasional pelanggan.                                            that facilitate customer operational needs.


    Untuk memastikan kepuasan pelanggan, Perseroan menjamin                     To ensure customer satisfaction, the Company guarantees
    kualitas dan pengiriman produk tepat waktu untuk pelanggan,                 the quality and timely delivery of products to customers,
    serta memperhatikan praktik bisnis yang etis dan berkelanjutan              while paying attention to ethical and sustainable business
    demi kesejahteraan masyarakat dan lingkungan.                               practices for the welfare of society and the environment.


2. Process Transformation                                                  2. Process Transformation
   Perseroan telah menerapkan beberapa strategi di 2024                       The Company implemented a number of strategies in 2024
   untuk meningkatkan proses operasional agar lebih efisien                   to improve operational processes so as to be more efficient
   dan efektif, seperti:                                                      and effective, such as:
   a. Implementasi sistem ERP di Perseroan dan Entitas                        a. The implementation of an ERP system throughout
       Anak yang terhubung dengan teknologi pendukung                             the Company and its Subsidiaries that is connected to
       kegiatan operasional, seperti Cylinder Tracking System,                    operational activity support technology, such as the




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        Automatic Fleet Weighbridge System, serta otomasi                      Cylinder Tracking System, Automatic Fleet Weighbridge
        pelaporan kegiatan plant melalui aplikasi Distributed                  System, and the automation of plant activity reporting
        Control System (DCS). Sistem ini mengoptimalkan                        via the Distributed Control System (DCS) application.
        efisiensi operasional, akurasi, pengendalian data, dan                 This system optimises operational efficiency, accuracy,
        pengambilan keputusan yang lebih baik;                                 data control, and better decision making;
     b. Penerapan aplikasi Great Day sebagai platform                       b. The implementation of the Great Day application as
        karyawan untuk mengakomodasi kebutuhan informasi                       an employee platform to accommodate employment
        ketenagakerjaan, seperti presensi, pengajuan cuti, dan                 information needs, such as attendance, leave
        benefit karyawan lainnya, yang dapat diakses dengan                    applications, and other employee benefits, which can be
        mudah melalui smartphone. Hal ini meningkatkan                         easily accessed via smartphones. This improves Human
        manajemen sumber daya manusia (SDM), komunikasi                        Resource (HR) management, internal communication,
        internal, dan pengelolaan kinerja karyawan;                            and employee performance management;
     c. Implementasi sistem Telemetri Internet of Things (IoT)              c. The implementation of the Internet of Things (IoT)
        untuk memantau tingkat persediaan gas industri yang                    Telemetry system to monitor the level of industrial gas
        terpasang secara real-time di seluruh Indonesia serta                  inventory installed in real-time throughout Indonesia
        menerapkan Sistem Customer Reorder; dan                                and implement the Customer Reorder System; and
     d. Optimalisasi proses produksi dan distribusi, termasuk               d. The optimisation of production and distribution
        peningkatan kualitas dan standarisasi proses produksi                  processes, including improving the quality and
        di setiap plant serta perencanaan rute pengiriman                      standardisation of production processes in each plant
        yang lebih efisien, mengurangi biaya transportasi, dan                 and planning more efficient delivery routes, reducing
        memastikan pengiriman tepat waktu.                                     transportation costs, and ensuring on-time delivery.


3. Culture of Collaboration                                            3. Culture of Collaboration
   Perseroan juga mengedepankan budaya kolaborasi yang                    The Company also prioritises a strong culture of
   kuat, di mana setiap tim kerja didorong untuk bekerja                  collaboration, where each work team is encouraged
   sama lintas fungsi melalui indikator utama organisasi yang             to work together across functions through centralised
   terpusat (objectives and key results/OKR). Pada tahun 2024,            organisational key indicators (objectives and key results/
   Perseroan memulai inisiatif KPI Reinvented, Kurikulum                  OKR). In 2024, the Company started the KPI Reinvented
   Training Academy yang baru, dan proyek kolaboratif ESG                 initiative, the new Training Academy Curriculum, and
   All In, sebagai langkah utama untuk menerapkan pola                    the ESG All In collaborative project, as the main steps to
   pikir tujuan bersama dalam aktivitas sehari-hari di atas               implement a common goal mindset in daily activities over
   pencapaian individu.                                                   individual achievements.


Melalui kombinasi strategi ini, Perseroan tidak hanya                  Through this combination of strategies, the Company has not
memperkuat ketahanan usaha, tetapi juga memastikan                     only strengthened its business resilience, but also ensured
keberlanjutan pertumbuhan di tengah tantangan industri yang            sustainable growth amidst dynamic industry challenges.
dinamis. Serve, Set, and Match memungkinkan meningkatkan               Serve, Set, and Match allows for increasing market share and
pangsa pasar serta mengurangi ketergantungan pada segmen               reducing dependence on certain segments through customer
tertentu melalui diversifikasi pelanggan. Sementara itu, Process       diversification. Meanwhile, the Process Improvement and Culture
Improvement dan Culture of Collaboration memperkuat daya               of Collaboration focuses on strengthening competitiveness and
saing serta menciptakan nilai tambah bagi seluruh pemangku             generate added value for all stakeholders. With an adaptive
kepentingan. Dengan pendekatan yang adaptif dan inovatif,              and innovative approach, the Company confirms its position
Perseroan menegaskan posisinya sebagai pemain utama                    as a major player in the national gas industry, ready to face a
dalam industri gas nasional yang siap menghadapi masa depan            sustainable future.
berkelanjutan.



Peranan Direksi dalam Perumusan dan                                    Board of Directors Role in Developing and
Implementasi Strategi Keberlanjutan                                    Implementing Sustainability Strategies
Direksi memainkan peranan sentral dalam perumusan dan                  The Board of Directors played a central role in developing and
implementasi strategi bisnis yang selaras dengan visi dan              implementing business strategies that are in line with the
misi Perseroan. Sebagai pengambil keputusan strategis,                 Company’s vision and mission. As strategic decision makers,
Direksi menetapkan tujuan jangka pendek, menengah, dan                 the Board of Directors set short, medium, and long-term
panjang dengan mempertimbangkan dinamika pasar, peluang                goals by taking into consideration market dynamics, growth




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pertumbuhan, serta risiko yang mungkin timbul. Setiap strategi            opportunities, and any risks that may arise. Each strategy
yang dirumuskan tidak hanya berorientasi pada pencapaian                  developed was not only oriented towards achieving financial
target finansial, tetapi juga mengakomodasi harapan pemangku              targets, but also accommodated stakeholder expectations and
kepentingan dan prinsip tata kelola perusahaan yang baik.                 the good corporate governance principles.


Untuk memastikan eksekusi strategi berjalan optimal, Direksi              To ensure optimal strategy execution, the Board of Directors
mengawal setiap tahapan implementasi melalui pengawasan                   oversaw each stage of implementation through strict supervision,
yang ketat, alokasi sumber daya yang efektif, serta evaluasi              effective resource allocation, and continuous evaluation so
berkelanjutan guna menyesuaikan langkah strategis dengan                  as to adjust strategic measures to meet dynamic market
kondisi pasar yang dinamis. Dalam tahun pelaporan, Direksi                conditions. In the reporting year, the Board of Directors initiated
telah menginisiasi berbagai langkah nyata guna memastikan                 a number concrete measures to ensure the effectiveness of the
efektivitas implementasi strategi yang telah ditetapkan.                  implementation of the predetermined strategy. The preparation
Penyusunan roadmap strategis dengan indikator kinerja utama               of a strategic roadmap with measurable key performance
(key performance indicator atau KPI) yang terukur menjadi                 indicators (KPI) served as a guide in determining the Company’s
panduan dalam menetapkan arah dan prioritas Perseroan.                    direction and priorities. The monitoring and evaluation system
Sistem monitoring dan evaluasi juga diperkuat untuk menilai               was also strengthened to assess the effectiveness of the
efektivitas strategi serta menyesuaikan kebijakan secara proaktif.        strategy and proactively adjust policies.


Di samping itu, Direksi juga mendorong sinergi antar fungsi               In addition to this, the Board of Directors also encouraged
dalam menjalankan proyek strategis, seperti ekspansi                      synergy between functions in implementing strategic
infrastruktur dan pengembangan teknologi hijau yang                       projects that supports business sustainability, such as
mendukung keberlanjutan usaha. Adapun target investasi                    infrastructure expansion and green technology development.
pada teknologi dan pengembangan SDM terus ditingkatkan                    The investment target in technology and HR development
agar transformasi digital dan peningkatan kapabilitas berjalan            continued to be increased so that digital transformation and
selaras dengan kebutuhan bisnis. Keterlibatan aktif pemangku              capability enhancement ran in line with business needs. Active
kepentingan pun turut diperkuat melalui komunikasi intensif               stakeholder involvement was also strengthened through
dengan mitra strategis, regulator, dan komunitas guna                     intensive communication with strategic partners, regulators,
memastikan relevansi serta daya saing kebijakan yang diambil.             and communities in order to ensure the relevance and
                                                                          competitiveness of the policies taken.



Kinerja Keberlanjutan Perseroan                                           The Company’s Sustainability
Tahun 2024                                                                Performance in 2024
Sebagai hasilnya, Perseroan mampu menunjukkan ketahanan                   As a result, the Company was able to demonstrate resilience
dan adaptabilitas dalam menghadapi dinamika industri.                     and adaptability when facing industry dynamics. Revenue was
Pendapatan tercatat sebesar Rp2,91 triliun, meningkat 3,01%               recorded at Rp2.91 trillion, increased by 3.01% or Rp84.93
atau Rp84,93 miliar, dibandingkan Rp2,82 triliun pada tahun               billion, compared to Rp2.82 trillion in 2023, with realisation
2023, dengan realisasi mencapai 91,50% dari target. Kinerja ini           reached 91.50% of the target. This performance was supported
didukung oleh produksi gas sebesar 652,1 juta m3, meningkat               by gas production of 652.1 million m3, increased by 0.31% and
0,31% dan mencapai 89,03% dari target. Beban pokok penjualan              reached 89.03% of the predetermined target. The cost of goods
meningkat 7,18% atau Rp109,54 miliar dari Rp1,53 triliun                  sold increased by 7.18% or Rp109.54 billion, from Rp1.53 trillion
di tahun 2023 menjadi Rp1,64 triliun pada tahun 2024. Dengan              in 2023 to Rp1.64 trillion in 2024. With these factors, income
berbagai faktor tersebut, laba tahun berjalan mencapai                    for the year reached Rp110.20 billion, decreased by 35.11% or
Rp110,20 miliar, menurun 35,11% atau Rp59,62 miliar,                      Rp59.62 billion, compared to Rp169.81 billion the previous year.
dibandingkan Rp169,81 miliar tahun sebelumnya.


Adapun total aset Perseroan tercatat sebesar Rp8,00 triliun,              The Company's total assets were recorded at Rp8.00 trillion,
mengalami peningkatan sebesar 2,66% atau setara Rp207,15 miliar           an increase of 2.66% or equivalent to Rp207.15 billion, compared
dibandingkan tahun sebelumnya yang mencapai Rp7,80 triliun.               to Rp7.80 trillion in the previous year. This increase was mainly
Kenaikan ini terutama dipengaruhi oleh peningkatan aset                   due to an increase in fixed assets. Meanwhile, the Company's total
tetap. Sementara itu, total liabilitas Perseroan tercatat sebesar         liabilities were recorded at Rp4.22 trillion, an increase of 3.73%
Rp4,22 triliun, meningkat sebesar 3,73% atau setara Rp151,75              or equivalent to Rp151.75 billion, compared to Rp4.07 trillion in
miliar dibandingkan tahun sebelumnya yang sebesar Rp4,07                  the previous year. This was mainly due to additional drawdowns
triliun. Hal ini terutama dipengaruhi oleh additional drawdown            from the syndicated bank loan facility carried out throughout




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          Performance Overview in 2024                      Management Report                              Company Profile




dari fasilitas utang bank sindikasi yang dilakukan sepanjang           2024. This achievement reflects the financial management
tahun 2024. Pencapaian ini mencerminkan strategi pengelolaan           strategy implemented to ensure a balanced capital structure
keuangan yang diterapkan untuk memastikan keseimbangan                 and optimise business growth.
struktur modal dan optimalisasi pertumbuhan bisnis.


Dari aspek operasional, inovasi produk berkelanjutan terus             From the operational side, sustainable product innovation
dikembangkan, dengan 15 produk ramah lingkungan yang berhasil          continued being developed, with 15 environmentally friendly
diperkenalkan ke pasar. Komitmen terhadap keberlanjutan juga           products successfully introduced to the market. Commitment
tercermin dalam kebijakan pengadaan, di mana 98,17% dari total         to sustainability was also reflected in the procurement policy,
pemasok merupakan pemasok lokal, meningkat dibandingkan                where 98.17% of total suppliers were local suppliers, an
tahun sebelumnya yang tercatat sebesar 97,74%. Sejalan                 increase compared to the previous year, which recorded 97.74%.
dengan itu, Perseroan memastikan keberlanjutan tenaga kerja            In line with this, the Company ensured the sustainability of
dengan mempertahankan 100% karyawan sebagai warga negara               the workforce by maintaining 100% Indonesian citizens as
Indonesia dan melaksanakan pengembangan kompetensi sesuai              employees, and implementing competency development
arah pengembangan usaha. Perseroan telah mengalokasikan                in accordance with the direction of business development.
biaya pelatihan sebesar Rp1,11 miliar, meningkat dari                  The Company allocated training costs of Rp1.11 billion, an
Rp1,08 miliar pada tahun sebelumnya, dengan total 1.146                increase from Rp1.08 billion in the previous year, with a total of
karyawan yang mendapatkan pelatihan.                                   1,146 employees receiving training.


Kontribusi sosial juga menjadi perhatian utama, di mana                Making a social contribution was also a major priority, and
Perseroan menyalurkan dana corporate social responsibility             the Company distributed corporate social responsibility (CSR)
(CSR) sebesar Rp4,06 miliar, meningkat signifikan dibandingkan         funds of Rp4.06 billion, which was a significant increase
Rp1,77 miliar pada tahun 2023. Fokus utama program sosial              in comparison to Rp1.77 billion in 2023. The main focus of
ini mencakup pengembangan infrastruktur kesehatan,                     this social program included the development of health
di mana Perseroan memasok lebih dari 10.000 tabung gas                 infrastructure, as the Company supplied more than 10,000
medis dan menyelesaikan instalasi di lebih dari 250 rumah              medical gas cylinders and completed installations in more than
sakit di Pulau Sumatera, Jawa, Kalimantan, Sulawesi,                   250 hospitals in Sumatra, Java, Kalimantan, Sulawesi, Bali,
Bali, dan Nusa Tenggara. Dengan total investasi sebesar                and Nusa Tenggara. With a total investment of Rp127.3 billion,
Rp127,3 miliar, inisiatif ini diharapkan dapat memperkuat akses        this initiative is expected to strengthen access to healthcare
layanan kesehatan serta mendukung ketahanan sektor medis               services and support the resilience of the medical sector in
di berbagai wilayah.                                                   various regions.


Sebagai bagian dari tanggung jawab lingkungan, Perseroan               As part of its environmental responsibility, the Company
berhasil menurunkan intensitas penggunaan energi menjadi               succeeded in reducing the intensity of energy consumption
0,0033 GJ/m3 dari 0,0034 GJ/m3 di tahun sebelumnya, serta              to 0.0033 GJ/m3 from 0.0034 GJ/m3 in the previous year, and
menekan intensitas emisi ke level 0,0007 tonCO2eq/m3. Efisiensi        reducing the intensity of emissions to 0.0007 tonsCO2eq/m3. The
penggunaan air turut dioptimalkan, sejalan dengan pengurangan          efficiency of water use has also been optimised, in line with the
limbah non-B3 sebesar 61,48%, dari 511,42 kg menjadi 196,99            reduction of non-hazardous and toxic waste by 61.48%, from
kg, yang telah dikelola bersama Dinas Kebersihan setempat.             511.42 kg to 196.99 kg, which was managed in collaboration
Selain itu, upaya penghijauan diperkuat melalui penanaman              with the local Sanitary Office. Additionally, greening efforts
149 pohon di ruang terbuka hijau Banjarbaru, Jakarta, dan              were enhanced by planting 149 trees in open green spaces in
Surabaya dalam program “Safari Ramadhan,” serta program                Banjarbaru, Jakarta, and Surabaya in the “Safari Ramadhan”
revitalisasi Sungai Jagir dan sekitarnya. Untuk memastikan             program, as well as the revitalization program for the Jagir
keberlanjutan inisiatif tersebut, Perseroan mengalokasikan             River and its surroundings. To ensure the sustainability of these
dana sebesar Rp14,59 miliar, meningkat 110,13% dibandingkan            initiatives, the Company allocated funds of Rp14.59 billion, an
tahun sebelumnya.                                                      increase of 110.13% compared to the previous year.


Adapun bentuk pengakuan atas kinerja dan komitmen ini,                 In recognition of this performance and commitment, the
Perseroan meraih sejumlah penghargaan bergengsi, di                    Company won a number of prestigious awards, including The
antaranya The Best Basic Materials Sector on the Development           Best Basic Materials Sector on the Development Board in the
Board dalam CSA Awards 2024 dari CSA Community dan Asosiasi            2024 CSA Awards from the CSA Community and the Indonesian
Analis Efek Indonesia, serta The Most Loyal dalam The Most             Securities Analysts Association, and The Most Loyal in The
Loyal Customer Award 2024 dari PT Perusahaan Listrik Negara            Most Loyal Customer Award 2024 from PT Perusahaan Listrik




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       Analisis dan Pembahasan Manajemen               Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
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(Persero). Selain itu, Perseroan juga memperoleh berbagai                 Negara (Persero). In addition to this, the Company also obtained
sertifikasi yang semakin memperkuat standar kualitas dan tata             various certifications that further enhance its quality standards
kelola perusahaan yang baik.                                              and good corporate governance.



Prospek Keberlanjutan Usaha                                               Business Sustainability Outlook
Tahun 2025                                                                for 2025

Memasuki tahun 2025, perekonomian global masih dibayangi                  At the start of 2025, the global economy remains overshadowed
oleh dinamika yang kompleks. Proyeksi Dana Moneter                        by complex dynamics. The International Monetary Fund (IMF)
Internasional (IMF) yang merevisi pertumbuhan ekonomi global              revised projection for global economic growth of 3.2% reflects
menjadi 3,2% mencerminkan ketidakpastian yang ditimbulkan                 the uncertainty caused by geopolitical escalation and trade
oleh eskalasi geopolitik dan kebijakan proteksionisme                     protectionist policies. Prolonged conflicts in various regions,
perdagangan. Konflik yang berkepanjangan di berbagai                      including potential economic tensions between the United
kawasan, termasuk potensi ketegangan ekonomi antara                       States and China, are also factors that may affect global trade
Amerika Serikat dan Tiongkok, turut menjadi faktor yang dapat             stability. Meanwhile, Indonesia’s domestic conditions show
memengaruhi stabilitas perdagangan global. Sementara itu,                 relatively strong resilience, with economic growth predicted in
kondisi domestik Indonesia menunjukkan ketahanan yang                     the range of 5.1% to 5.2% based on prediction made by a number
relatif kuat, dengan prediksi pertumbuhan ekonomi di kisaran              of international institutions. Supported by solid domestic
5,1% hingga 5,2% berdasarkan berbagai lembaga internasional.              consumption, expansionary fiscal policy, and a decrease in
Ditopang oleh konsumsi domestik yang solid, kebijakan fiskal              the benchmark interest rate, Indonesia’s economic outlook is
yang ekspansif, serta penurunan suku bunga acuan, prospek                 expected to remain on a sustainable growth path.
ekonomi Indonesia diharapkan tetap berada dalam jalur
pertumbuhan yang berkelanjutan.


Ketidakpastian di pasar keuangan global pun membawa                       Uncertainty in the global financial market also carries its own
tantangan tersendiri bagi perekonomian Indonesia. Tingginya               challenges to the Indonesian economy. High yields on US Treasury
imbal hasil obligasi Amerika Serikat (US Treasury) mendorong              bonds have driven capital outflow from developing countries,
arus modal keluar dari negara berkembang, termasuk                        including Indonesia, which has the potential to put pressure on
Indonesia, yang berpotensi memberikan tekanan terhadap nilai              the Rupiah exchange rate. However, the fundamental stability of
tukar Rupiah. Namun, stabilitas fundamental ekonomi nasional              the national economy is expected to remain steady, facilitated
diperkirakan tetap terjaga, didukung oleh kebijakan moneter               by responsive monetary and fiscal policies. In addition, the
dan fiskal yang responsif. Selain itu, sektor industri manufaktur         manufacturing industry sector is projected to grow 7.29% in
diproyeksikan tumbuh 7,29% pada tahun 2025, sejalan dengan                2025, in line with the downstreaming policy initiated by the
kebijakan hilirisasi yang dicanangkan pemerintah untuk                    Government to increase the competitiveness of the domestic
meningkatkan daya saing industri dalam negeri. Dengan                     industry. With encouragement in strategic sectors, such as
dorongan pada sektor-sektor strategis, seperti industri agro,             the agro, chemical, pharmaceutical, textile, and metal and
kimia, farmasi, tekstil, serta logam dan alat transportasi,               transportation industries, the growth momentum is expected to
momentum pertumbuhan diharapkan dapat terus berlanjut.                    continue.


Bagi Perseroan, prospek usaha tahun 2025 menunjukkan peluang              For the Company, business prospects for 2025 point to promising
pertumbuhan yang menjanjikan. Permintaan terhadap gas                     growth opportunities. Demand for industrial gases continues to
industri terus meningkat, didorong oleh ekspansi sektor energi            increase, driven by the expansion of the clean energy sector and
bersih dan industri kesehatan. Seiring dengan transisi global             the healthcare industry. Along with the global transition towards
menuju dekarbonisasi, kebutuhan akan hidrogen dan gas                     decarbonisation, the need for hydrogen and other industrial
industri lainnya sebagai bagian dari solusi energi berkelanjutan          gases as part of sustainable energy solutions is growing. In the
yang semakin berkembang. Di sektor kesehatan, peningkatan                 healthcare sector, increased Government budgets for medical
anggaran pemerintah untuk infrastruktur medis turut memperluas            infrastructure have also expanded the market for medical gases
pasar bagi gas medis dan produk terkait. Selain itu, diversifikasi        and related products. In addition to this, product diversification
produk serta ekspansi geografis ke wilayah-wilayah dengan                 and geographic expansion into areas with low industrial
penetrasi industri yang masih rendah menjadi strategi utama               penetration are key strategies in strengthening competitiveness
dalam memperkuat daya saing dan memperluas basis pelanggan.               and expanding the customer base.




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Untuk memastikan pertumbuhan yang berkelanjutan,                      To ensure sustainable growth, the Company prioritises
Perseroan mengedepankan inovasi dan efisiensi operasional.            innovation and operational efficiency. Increasing production
Peningkatan kapasitas produksi melalui pembangunan plant              capacity through the construction of new plants and optimising
baru dan optimalisasi distribusi menjadi langkah strategis            distribution are strategic measures in response to increasingly
dalam menjawab kebutuhan pasar yang semakin dinamis.                  dynamic market needs. The development of low-carbon
Pengembangan teknologi rendah karbon, integrasi digital               technology, digital integration in operations, and strategic
dalam operasional, serta kemitraan strategis dengan berbagai          partnerships with various stakeholders are part of the efforts to
pemangku kepentingan menjadi bagian dari upaya untuk                  bolster the Company’s position as a leader in the gas industry in
memperkuat posisi Perseroan sebagai pemimpin industri                 Indonesia. With an adaptive and visionary strategy, the Company
gas di Indonesia. Dengan strategi yang adaptif dan visioner,          is optimistic that it can maintain positive growth and make a
Perseroan optimis dapat mempertahankan pertumbuhan                    significant contribution to the national economy and the global
yang positif serta memberikan kontribusi yang signifikan bagi         sustainability agenda.
perekonomian nasional dan agenda keberlanjutan global.



Penerapan Tata Kelola Keberlanjutan                                   Implementation of Sustainable
                                                                      Governance

Penerapan tata kelola perusahaan yang baik (GCG) merupakan            The implementation of good corporate governance (GCG) is
landasan fundamental bagi Perseroan dalam menjaga                     a fundamental foundation for the Company in maintaining
keberlanjutan usaha serta menciptakan nilai jangka panjang            business going concern and creating long-term value for the
bagi pemangku kepentingan. Direksi senantiasa memastikan              stakeholders. The Board of Directors always ensures that the
bahwa prinsip-prinsip utama GCG, yaitu transparansi,                  main principles of GCG, namely transparency, accountability,
akuntabilitas, tanggung jawab, kemandirian, serta kesetaraan          responsibility, independence, and equality and fairness,
dan kewajaran, diimplementasikan secara konsisten di seluruh          are implemented consistently in all operational aspects. In
aspek operasional. Dalam rangka memperkuat struktur tata              order to strengthen the governance structure, the Company
kelola, Perseroan telah membentuk mekanisme pengawasan                established an effective oversight mechanism through the
yang efektif melalui Dewan Komisaris dan komite pendukung,            Board of Commissioners and supporting committee, namely
yaitu Komite Audit. Struktur ini tidak hanya memastikan               the Audit Committee. This structure not only ensures objective
pengambilan keputusan yang objektif dan bertanggung jawab,            and responsible decision-making, but also increases the
tetapi juga meningkatkan efektivitas pengelolaan risiko dan           effectiveness of risk management and compliance with
kepatuhan terhadap regulasi yang berlaku.                             applicable regulations.


Sebagai wujud komitmen terhadap tata kelola yang                      As a form of commitment to quality governance, the Company
berkualitas, Perseroan telah mengembangkan kebijakan dan              developed operational policies and procedures based on
prosedur operasional yang berbasis standar industri serta             industry standards and applicable laws and regulations. Risk
ketentuan perundang-undangan yang berlaku. Manajemen                  management was implemented in an integrated manner to
risiko diterapkan secara terintegrasi guna mengidentifikasi,          identify, evaluate, and manage potential risks that can affect
mengevaluasi, serta mengelola potensi risiko yang dapat               business performance. Transparency is also a key pillar in
memengaruhi kinerja bisnis. Transparansi juga menjadi pilar           the implementation of GCG, and the Company periodically
utama dalam penerapan GCG, di mana Perseroan secara berkala           submits Financial Statements, Sustainability Reports, and
menyampaikan laporan keuangan, laporan keberlanjutan, serta           other performance information to the stakeholders. With this
informasi kinerja lainnya kepada para pemangku kepentingan.           approach, the Company seeks to build trust and increase
Dengan pendekatan ini, Perseroan berupaya membangun                   credibility in the eyes of the public and the business community.
kepercayaan dan meningkatkan kredibilitas di mata publik
serta komunitas bisnis.


Tak kalah pentingnya, budaya integritas dan etika bisnis terus        Equally important, the culture of integrity and business ethics
diperkuat guna menciptakan lingkungan kerja yang profesional          continues to be strengthened to create a professional work
dan berorientasi pada tata kelola yang baik. Direksi mendorong        environment that is oriented towards good governance. The
seluruh karyawan untuk menjunjung tinggi standar etika dalam          Board of Directors encourages all employees to uphold ethical
setiap aktivitas usaha, sejalan dengan kode etik bisnis yang          standards in every business activity, in line with the established
telah ditetapkan.                                                     business code of ethics.




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Perubahan Komposisi Direksi                                           Changes in the Composition of
                                                                      the Board of Directors
Sepanjang tahun 2024, tidak terdapat perubahan terkait                Over the course of 2024, there were no changes in relation
komposisi anggota Direksi Perseroan. Dengan demikian,                 to the composition of the Board of Directors members.
komposisi Direksi Perseroan yang menjabat saat ini diuraikan          Thus, the current composition of the Board of Directors is as
sebagai berikut.                                                      follows.


                                 Nama                                                                Jabatan
                                 Name                                                                Position

                                                                    Direktur Utama
 Rachmat Harsono
                                                                    President Director
                                                                    Wakil Direktur Utama
 Ferryawan Utomo
                                                                    Vice President Director
                                                                    Direktur
 Imelda Mulyani Harsono
                                                                    Director
                                                                    Direktur
 Nini Liemijanto
                                                                    Director
                                                                    Direktur
 Budi Susanto
                                                                    Director
                                                                    Direktur
 Djanarko Tjandra
                                                                    Director
                                                                    Direktur
 Octavianus Santoso Rastanto
                                                                    Director
                                                                    Direktur
 Andy Purwohardono
                                                                    Director




Apresiasi                                                             Appreciation

Menutup laporan ini, Direksi mengucapkan terima kasih kepada          To close this report, the Board of Directors would like to
Dewan Komisaris atas bimbingan dan pengawasan yang visioner,          extend our gratitude to the Board of Commissioners for their
kepada seluruh karyawan yang senantiasa menunjukkan                   visionary guidance and supervision, to all employees who have
dedikasi dan profesionalisme, serta kepada Pemegang                   consistently demonstrated dedication and professionalism, and
Saham, mitra usaha, pelanggan, dan pemangku kepentingan               to the Shareholders, business partners, customers, and other
lainnya atas kepercayaan serta kolaborasi yang berkelanjutan.         stakeholders for their trust and ongoing collaboration. In facing
Dalam menghadapi dinamika industri dan tantangan global,              industry dynamics and global challenges, solid synergy across
sinergi yang solid di seluruh lini menjadi faktor kunci dalam         all lines is a key factor in maintaining the Company's growth and
mempertahankan pertumbuhan dan daya saing Perseroan.                  competitiveness. With a commitment to innovation, efficiency,
Dengan komitmen terhadap inovasi, efisiensi, dan tata kelola          and governance with integrity, the Company continues to move
yang berintegritas, Perseroan terus melangkah maju untuk              forward to create sustainable value, strengthen its position in
menciptakan nilai yang berkelanjutan, memperkokoh posisi di           the industry, and ensure resilient and competitive growth in the
industri, serta memastikan pertumbuhan yang tangguh dan               long term.
berdaya saing dalam jangka panjang.


                                                      Atas nama Direksi
                                               On behalf of the Board of Directors
                                                 PT SAMATOR INDO GAS TBK,




                                                     Rachmat Harsono
                                                         Direktur Utama
                                                       President Director




                                                                                      PT Samator Indo Gas Tbk 2024 Integrated Report   59
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                         PROFIL
                         PERUSAHAAN
                         Company Profile




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Informasi Umum dan Identitas Perseroan                                                                                   [GRI 2-1] [IR-4A]

General Information and Company Identity




                                                                        TANGGAL PENDIRIAN
                                                                        Date of Establishment
        PT Samator Indo Gas Tbk
                                                                        21 September 1971
                                                                        September 21, 1971

 DASAR HUKUM PENDIRIAN
 Legal Basis of Establishment                                           STATUS DAN BENTUK BADAN HUKUM
 Akta Pendirian No. 28 tanggal 21 September 1971 yang                   Status and Form of Legal Entity
 dibuat di hadapan Soeleman Ardjasasmita, SH, Notaris
                                                                        Perseroan Terbatas (PT) dan Perseroan Terbuka
 di Jakarta dan telah mendapatkan pengesahan dari Menteri
                                                                        Limited Liability Company (LLC) and Public Company
 Kehakiman Republik Indonesia dengan Surat Keputusan
 No. J.A.5/198/3 tanggal 8 November 1971 dan dicatat
 dalam Lembaran Berita Negara Republik Indonesia No. 103
                                                                        PERUBAHAN NAMA
 tanggal 24 Desember 1971, Tambahan No. 576.
                                                                        Name Change
 Deed of Establishment No. 28 dated September 21, 1971,
 which was made before Soeleman Ardjasasmita, S.H.,                     PT Aneka Gas Industri Tbk       PT Samator Indo Gas Tbk
 Notary in Jakarta, and has been ratified by the Minister
 of Justice of the Republic of Indonesia under Decree
 No. J.A.5/198/3 dated November 8, 1971, and was written                ALASAN PERUBAHAN NAMA
 in the State Gazette No. 103 dated December 24, 1971,                  Reason for Name Change
 Additional No. 576.
                                                                        Mencerminkan komitmen Perseroan sebagai perusahaan
                                                                        nasional yang berkontribusi bagi pembangunan Indonesia.
                                                                        Perubahan nama ini juga menyelaraskan identitas Perseroan
 BIDANG USAHA
                                                                        dengan Samator sebagai Entitas Induk, guna memperkuat
 Line of Business
                                                                        sinergi dan kepercayaan pemangku kepentingan.
 Memproduksi, memasarkan, dan menjual berbagai macam                    The new name reflects the Company's commitment as a
 produk gas cair maupun padat untuk industri dan produk                 national enterprise that contributes to the development of
 pendukungnya.                                                          Indonesia. This name change also aligns the Company's
 Producing, marketing, and selling a wide range of liquid and           identity with Samator as the Parent Entity, in order to
 solid gas products for industries and their supporting products.       strengthen synergy and the stakeholder trust.



 DASAR HUKUM PERUBAHAN NAMA
 Legal Basis for Name Change
 Akta Pernyataan Keputusan Rapat Umum Pemegang                       Deed of Statement of the Extraordinary General Meeting of
 Saham (RUPS) Luar Biasa No. 13 tertanggal 12 Desember               Shareholders (GMS) Resolution No. 13 dated December 12,
 2022 yang dibuat di hadapan Amelia Jonathan SH, MKn,                2022, which was made before Amelia Jonathan SH, MKn, as the
 sebagai pengganti Notaris Ira Sudjono SH, MHum, MKn,                replacement for Notary Ira Sudjono SH, MHum, MKn, MM, MSI,
 MM, MSI Notaris di Jakarta, serta diterima dan dicatat              Notary in Jakarta, and accepted and recorded by the Ministry of
 oleh Kementerian Hukum dan Hak Asasi Manusia Republik               Law and Human Rights of the Republic of Indonesia in accordance
 Indonesia sesuai dengan No. AHU-0089934.AH.01.02.TAHUN              with No. AHU-0089934.AH.01.02.YEAR 2022 regarding Approval
 2022 tentang Persetujuan Perubahan Anggaran Dasar                   of the Amendment to the Articles of Association of PT Samator
 PT Samator Indo Gas Tbk tertanggal 12 Desember 2022.                Indo Gas Tbk dated December 12, 2022.




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PRODUK USAHA                                                        PENCATATAN SAHAM
Business Products                                                   Share Listing
• Produksi gas industri.                                            28 September 2016 di Bursa Efek Indonesia
• Perdagangan gas industri.                                         September 28, 2016 on the Indonesia Stock Exchange
• Perdagangan peralatan gas industri.
• Instalasi gas industri.
• Industrial gas production.                                        KODE SAHAM
• Industrial gas trading.                                           Ticker Code
• Industrial gas equipment trading.                                 AGII
• Industrial gas installations.



JARINGAN USAHA                                                      MODAL DASAR
Business Network                                                    Authorized Capital
• 1 Kantor Pusat.                                                   9.200.000.000 lembar saham / shares
• 58 Pabrik.
• 103 Filling Stations.
• 3 Entitas Anak Kepemilikan Langsung.                              MODAL DITEMPATKAN DAN DISETOR PENUH
• 1 Entitas Anak Kepemilikan Tidak Langsung.                        Issued and Fully Paid-In Capital
• 1 Head Office.                                                    3.066.660.000 lembar saham / shares
• 58 Plants.
• 103 Filling Stations.
• 3 Direct Subsidaries.                                             JUMLAH KARYAWAN
• 1 Indirect Subsidiary.                                            Number of Employees
                                                                    1.968 orang / employees


KEPEMILIKAN SAHAM [POJK C.3]                                        ALAMAT PERSEROAN [POJK C.2] [IR-1E]
Share Ownership                                                     The Company’s Address
• PT Samator                                   35,24%               Gedung UGM Samator Pendidikan Tower A, Lt. 5-6
• Matrix Company Limited                       32,55%               Jl. Dr. Sahardjo No. 83, Manggarai, Tebet
                                                                    Jakarta Selatan 12850
• PT Aneka Mega Energi                         15,00%
                                                                        : +6221-83709111
• PT Saratoga Investama Sedaya Tbk             10,00%
                                                                        : +6221-83709111
• Masyarakat (masing-masing dibawah 5%) /       7,21%
                                                                        : corsec@samator.com
  Public (respectively below 5%)
                                                                          investor.relations@samator.com
                                                                        : www.samatorgas.com




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Riwayat Singkat
Perseroan
The Company at a Glance



     PT Samator Indo Gas Tbk memiliki
     sejarah panjang yang dimulai dari
     kolaborasi    antara      perusahaan
     Belanda, NV WA Hoek Machine en
     Zuurstof yang membangun pabrik
     oksigen di Jakarta tahun 1916 dan
     NV Javasche Koelzoor yang mendirikan
     pabrik karbon dioksida tahun 1924.
     PT Samator Indo Gas Tbk has a long
     history that began with a collaboration
     between Dutch companies: NV WA Hoek
     Machine en Zuurstof, which established
     an oxygen plant in Jakarta in 1916,
     and NV Javasche Koelzoor, which
     built a carbon dioxide plant in 1924.



Kolaborasi ini menjadi cikal bakal berdirinya PT Aneka                This collaboration became the foundation for the establishment
Gas Industri, yang resmi beroperasi di bawah Departemen               of PT Aneka Gas Industri, which officially started operations
Perindustrian Republik Indonesia pada 21 September 1971.              under the Department of Industry of the Republic of Indonesia
Pada tahun 1996, pemerintah Indonesia melepas 40,00%                  on September 21, 1971. In 1996, the Indonesian government
saham PT Aneka Gas Industri kepada Messer Griesheim GmbH,             divested 40.00% of PT Aneka Gas Industri’s shares to Messer
Jerman, dan 10% kepada PT Tira Austenite. Pada tahun 2004,            Griesheim GmbH, Germany, and 10% to PT Tira Austenite.
keluarga Harsono, selaku pendiri Grup Samator, mengakuisisi           In 2004, the Harsono family, founders of the Samator Group,
100% saham PT Aneka Gas Industri. Grup Samator sendiri                acquired 100% of PT Aneka Gas Industri’s shares. The Samator
sudah berkecimpung di bidang gas industri sejak tahun 1975,           Group itself has been involved in the industrial gas sector since
yang dimulai dengan pembangunan pabrik asetilen di Surabaya           1975, starting with the construction of an acetylene plant in
oleh Bapak Arief Harsono, pendiri PT Samator.                         Surabaya by Mr. Arief Harsono, the founder of PT Samator.


Di bawah kepemimpinan keluarga Harsono, PT Aneka                      Under the leadership of the Harsono family, PT Aneka Gas
Gas Industri terus berkembang dengan memperkuat dan                   Industri continued to grow by strengthening and expanding its
memperluas jaringan produk gas. Pada 28 September 2016,               gas product network. On September 28, 2016, the Company
Perseroan mencatatkan sahamnya di Bursa Efek Indonesia,               listed its shares on the Indonesia Stock Exchange, offering
dengan menawarkan 766.660.000 saham atau 25,00% dari                  766,660,000 shares, or 25.00% of its issued and fully paid-
modal ditempatkan dan disetor penuh, senilai Rp500,- per              up capital, valued at Rp500 per share with an offering price
saham dengan harga penawaran Rp1.100,- per saham. Pada                of Rp1,100 per share. On December 12, 2022, the Company
12 Desember 2022, Perseroan mengubah nama menjadi                     changed its name to PT Samator Indo Gas Tbk, as a strategic
PT Samator Indo Gas Tbk, sebagai langkah strategis untuk              move to strengthen its identity as part of the Samator Group.
memperkuat identitasnya sebagai bagian dari Samator Group.


Pada Maret 2023, Matrix Company Limited, sebuah perusahaan            In March 2023, Matrix Company Limited, a holding investment
investasi induk yang dikelola oleh CVC Capital Partners,              company managed by CVC Capital Partners, purchased
membeli saham minoritas signifikan di Perseroan dari Pemegang         a significant minority stake in the Company from existing
Saham eksisting. Transaksi ini tidak mengubah kendali                 shareholders. This transaction did not change the control
Perseroan, karena keluarga Harsono tetap menjadi Pemegang             of the Company, as the Harsono family remains the Majority
Saham Mayoritas dengan kepemilikan lebih dari 50,00%.                 Shareholder with ownership of more than 50.00%.




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Berbekal pengalaman bisnis yang panjang, Perseroan telah               With a long business history, the Company has actively
berkontribusi secara aktif terhadap pertumbuhan ekonomi                contributed to national economic growth through a number of
nasional melalui berbagai sektor, termasuk manufaktur,                 sectors, including manufacturing, healthcare service, consumer
kesehatan, barang konsumsi, dan infrastruktur. Untuk terus             goods, and infrastructure. To continue meeting the industry’s
memenuhi kebutuhan industri, Perseroan memperluas                      needs, the Company has expanded its business activities in
kegiatan usahanya dalam perdagangan produk gas dari                    the trading of gas products from other producers, such as
produsen lain, seperti specialty gas, rare gas, dan produk             specialty gases, rare gases, and similar products, as well as gas
sejenis, serta layanan konstruksi dan instalasi infrastruktur          infrastructure construction and installation services, provision
gas, penyediaan peralatan, teknologi, dan produk pendukung             of equipment, technology, and related supporting products.
terkait. Keandalan Perseroan semakin diperkuat dengan                  The Company’s reliability was further strengthened by its
kontribusinya selama pandemi Covid-19, di mana Perseroan               contribution during the Covid-19 pandemic, where the Company
menjadi garda terdepan dalam memenuhi kebutuhan gas                    was at the forefront of meeting the urgent oxygen gas needs
oksigen yang mendesak di seluruh Indonesia, mencerminkan               across Indonesia, reflecting its commitment to providing the
komitmen untuk menghadirkan solusi terbaik dalam industri              best solutions in the national gas industry. To date, the Company
gas nasional. Hingga saat ini, Perseroan mengoperasikan                operates 58 plants and 103 filling stations across 29 provinces in
58 pabrik dan 103 filling stations yang tersebar di 29 provinsi        Indonesia, making it a leader in the national gas industry.
di Indonesia, menjadikannya pemimpin di industri gas nasional.


Dengan semangat inovasi, Perseroan terus berupaya                      With a spirit of innovation, the Company continues to strive to
mempertahankan pangsa pasar sekaligus mengejar peluang                 maintain its market share while pursuing new opportunities in
baru di masa depan. Untuk mendukung visi tersebut, Perseroan           the future. To support this vision, the Company is committed to
berkomitmen meningkatkan kompetensi melalui inovasi                    improving its competencies through product innovation, superior
produk, pengelolaan sumber daya manusia (SDM) yang unggul,             human resource (HR) management, and the implementation
dan penerapan prinsip keberlanjutan dalam setiap aspek                 of sustainability principles in every aspect of its operations.
operasional. Pendekatan ini memastikan Perseroan tetap relevan         This approach ensures the Company remains relevant and
dan kompetitif di tengah dinamika pasar yang terus berkembang.         competitive amidst the ever-evolving market dynamics.




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Jejak Langkah
Milestones


                                                                          1996 - 2003
                                                   Sebagian saham pemerintah
                                                   di PT Aneka Gas Industri (Persero)
                                                   dijual kepada Messer Griesheim GmbH
                                                   Jerman (40%) dan PT Tira Austenite
                                                   (10%). Selanjutnya, Messer Griesheim
                                                   GmbH (Messer) mengambil alih semua
                                                   saham pemerintah di PT Aneka Gas
                                        1916       Industri, sehingga status Perseroan
                                                   menjadi Penanaman Modal Asing (PMA).
 Sebuah perusahaan Belanda bernama                 Di tahun 2003, Messer menjual 51,00%                                          2017 - 2019
 NV WA Hoek Machine en Zuurstof                    kepemilikan sahamnya ke PT Tira
 membangun pabrik oksigen di Jakarta,              Austenite dan 49,00% ke Arief Harsono.              • Melakukan Penawaran Umum
 diikuti dengan pembangunan pabrik                 Status Perseroan menjadi Penanaman                    Berkelanjutan Obligasi Berkelanjutan I
 lainnya di Surabaya dan Bandung.                  Modal Dalam Negeri (PMDN).                            Aneka Gas Industri dan Penawaran
                                                                                                         Umum Berkelanjutan Sukuk Ijarah
 NV WA Hoek Machine en Zuurstof, a Dutch           A portion of the Government’s shares in
                                                                                                         Berkelanjutan I Aneka Gas Industri
 company, built an oxygen plant in Jakarta         PT Aneka Gas Industri was sold to Messer
                                                                                                         (Tahap I, Tahap II, dan Tahap III).
 and constructed other plants in Surabaya          Griesheim GmbH from Germany (40%) and
                                                                                                       • Mengoperasikan 44 pabrik dan
 and Bandung.                                      PT Tira Austenite (10%). Subsequently,
                                                                                                         104 stasiun pengisian di 26 provinsi
                                                   Messer Griesheim GmbH (Messer)
                                                                                                         di Indonesia.
                                                   acquired all of the government’s shares
                                                   in PT Aneka Gas Industri, making the
                                        1924       Company a Foreign Direct Investment
                                                                                                       • Conducted Sustainable Public Offering:
                                                                                                         Aneka Gas Industri Sustainable Bond
 NV Javasche Koelzoor membangun                    (FDI) entity. In 2003, Messer sold 51.00%             I and Aneka Gas Industri Sustainable
 pabrik CO2 di Surabaya.                           of its shares to PT Tira Austenite and                Sukuk Ijarah I (Phase I, II, and III).
                                                   49.00% to Arief Harsono. The Company's              • Operated 44 plants and 104 filling
 NV Javasche Koelzoor built a CO2 plant            status then changed to Domestic Direct                stations across 26 provinces of
 in Surabaya.                                      Investment (DDI).                                     Indonesia.



1916 & 1924                                     1996-2003                                           2017 - 2019
          1958 & 1971                                   2004 - 2016

                                                    1958                                                                        2004 - 2015
                     Kedua Perseroan dinasionalisasi oleh            Keluarga Harsono membeli seluruh saham PT Tira Austenite di PT Aneka
                     pemerintah Indonesia menjadi PN Zatas           Gas Industri sehingga menguasai 100% saham PT Aneka Gas Industri.
                     dan PN Asam Arang.                              Selama periode ini, Perseroan melakukan ekspansi yang cukup pesat
                                                                     dan jumlah pabrik meningkat dari 11 pabrik di tahun 2003 menjadi
                     Both companies were nationalized                41 pabrik di tahun 2015.
                     by the Government of Indonesia and
                     transformed into PN Zatas and                   The Harsono Family acquired all of PT Tira Austenite’s shares in
                     PN Asam Arang.                                  PT Aneka Gas Industri thus owning 100% of PT Aneka Gas Industri’s shares.
                                                                     During this period, the Company underwent rapid expansion, with the
                                                                     number of plants increasing from 11 in 2003 to 41 in 2015.
                                                     1971
                    Kedua perusahaan tersebut digabung                                                                                     2016
                    menjadi PT Aneka Gas Industri (Persero)
                    dan berada di bawah Departemen                   • Melakukan Penawaran Umum Perdana Saham di Bursa Efek Indonesia.
                    Perindustrian.                                   • Memulai pembangunan beberapa stasiun pengisian yang dimiliki oleh
                                                                       Entitas Anak dan mengakuisisi aset tambahan untuk mengimbangi
                    Both companies were merged into
                                                                       pertumbuhan bisnis.
                    PT Aneka Gas Industri (Persero) under
                    the Department of Industry.                      • Conducted an Initial Public Offering (IPO) on the Indonesia Stock Exchange.
                                                                     • Started the construction of several filling stations owned by Subsidiaries
                                                                       and acquiring additional assets to support business growth.




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                                                                                                                                           2024
                                                                                                  • Merenovasi stasiun pengisian di Pekanbaru
                                                                                                    dan Morowali.
                                                                              2021                • Menyetujui pembagian dividen tunai sebesar
                                                                                                    Rp33,1 miliar melalui RUPS Tahunan (RUPST).
             • Pendiri Grup Samator dan Komisaris Utama Perseroan (2006-2021),                    • Menyelesaikan pembangunan pabrik
               Almarhum Bapak Arief Harsono, menerima penghargaan dari
                                                                                                    ke-56 di Kawasan Industri Terpadu Batang,
               Marketeers dalam acara MarkPlus Conference 2022 dengan
               nominasi penghargaan “Immortal Marketing Award 2021” karena
                                                                                                    pabrik Air Separation Plant (ASP) terbesar
               beliau telah menjadi sosok inspirasional bagi pegiat marketing serta                 milik Samator hingga saat ini.
               merupakan sosok pemimpin yang penuh kebajikan dan welas asih.                      • Menyelesaikan pembangunan pabrik ke-57
             • Merealisasikan rencana transaksi pembelian aset tetap untuk 2 unit                   di Batam untuk produksi hidrogen rendah
               bisnis milik PT Samator yang masing-masing berlokasi di Cikande,                     karbon.
               Provinsi Banten dan di Gresik, Provinsi Jawa Timur di Indonesia.                   • Menyelesaikan pembangunan pabrik ke-58
               Saat ini, Perseroan telah mengoperasikan 54 pabrik dan 106 stasiun                   di Sofifi, Maluku Utara untuk produksi
               pengisian di 28 provinsi di Indonesia.                                               asetilena.
             • Melakukan Penawaran Umum Obligasi Berkelanjutan II Aneka Gas
               Industri dan Sukuk Ijarah Berkelanjutan II Aneka Gas Industri                      • Renovated filling stations in Pekanbaru and
               (Tahap III dan Tahap IV).                                                            Morowali.
             • The Founder of Samator Group and President Commissioner of                         • Approved the distribution of cash dividends
               the Company (2006-2021), the late Mr. Arief Harsono, was honored                     amounting to Rp33.1 billion through the
               with a nomination for the “Immortal Marketing Award 2021”                            Annual General Meeting of Shareholders
               from Marketeers at the MarkPlus Conference 2022, for being                           (AGMS).
               an inspirational figure for marketing activists, also a wise and                   • Completed the construction of the 56th plant
               compassionate leader.                                                                in the Batang Integrated Industrial Zone,
             • Completed acquisition transaction of fixed assets for 2 (two) business               the largest Air Separation Plant (ASP) owned
               units owned by PT Samator, each located in Cikande, Banten Province,
                                                                                                    by Samator to date.
               and Gresik, East Java Province in Indonesia. Currently, the Company
               operates 54 factories with 106 filling stations across 28 provinces
                                                                                                  • Completed the construction of the 57th factory
               in Indonesia.                                                                        in Batam for low carbon hydrogen production.
             • Conducted Public Offering of Aneka Gas Industri Sustainable                        • Completed the construction of the 58th
               Bond II and Aneka Gas Industri Sustainable Sukuk Ijarah II                           factory in Sofifi, North Maluku for acetylene
               (Phase III and Phase IV).                                                            production.



          2021
2020                                                     2022 & 2023                              2024
                                          2020                                                                                                2022
 •   Melakukan Penawaran Umum Obligasi                        • PT Aneka Gas Industri Tbk resmi berganti nama menjadi PT Samator Indo Gas Tbk
     Berkelanjutan II Aneka Gas Industri dan                    melalui Rapat Umum Pemegang Saham (RUPS) Luar Biasa Desember 2022 untuk
     Sukuk Ijarah Berkelanjutan II Aneka Gas                    memperkuat branding sebagai bagian dari Samator Group.
     Industri (Tahap I dan Tahap II).                         • Penandatanganan MoU Program Net Zero Hub yang diinisiasi oleh Kamar Dagang dan
 •   Menerima penghargaan “Resilience in                        Industri (KADIN) Indonesia, dalam rangka menyukseskan target pemerintah Net Zero
     Pandemic” dari Bisnis Indonesia sebagai                    Emission untuk tahun 2060.
     Emiten Terbaik dalam kategori Industri                   • PT Aneka Gas Industri Tbk officially changed its name to PT Samator Indo Gas Tbk in
     Plastik, Kemasan, dan Kimia.                               December 2022 through the Extraordinary General Meeting of Shareholders (EGMS) to
 •   Menerima penghargaan di ajang                              strengthen the Company’s branding as part of the Samator Group.
     Marketeers of the Year Award sebagai                     • Signing of the MoU for the Net Zero Hub Program initiated by the Indonesian Chamber
     “Industry Marketing Special Mention” untuk                 of Commerce and Industry (KADIN), in order to support the Government's target of
     Direktur Utama.                                            achieving Net Zero Emissions by 2060.
 •   Conducted Public Offering of Aneka Gas
                                                                                                                                              2023
     Industri Sustainable Bond II and Aneka Gas
     Industri Sustainable Sukuk Ijarah II                     • Matrix Company Limited, sebuah perusahaan investasi induk yang dinasihati dan/atau
     (Phase I and Phase II).                                    dikelola oleh CVC Capital Partners telah membeli saham minoritas Perseroan.
 •   Received the “Resilience in Pandemic”                    • Melakukan Penawaran Umum Obligasi Berkelanjutan III Samator Indo Gas dan
     Award from Bisnis Indonesia as Best Public                 Sukuk Ijarah Berkelanjutan III Samator Indo Gas (Tahap I).
     Company in the Plastic, Packaging and                    • Secara operasional, Perseroan telah melakukan beberapa ekspansi pabrik
     Chemical Industry category.                                dan filling station di Jawa Tengah, Maluku, Lampung, Sulawesi Tengah,
 •   Received an award in the Markeeters of                     dan Kalimantan Utara.
     the Year Award event as “Industry Marketing
     Special Mention” for the President Director.             • Matrix Company Limited, a holding investment company advised and managed by
                                                                CVC Capital Partners, acquired a significant minority stake in the Company.
                                                              • Conducted Public Offering of Samator Indo Gas Sustainable Bond III and
                                                                Samator Indo Gas Sustainable Sukuk Ijarah III (Phase I).
                                                              • Operation-wise, the Company has expanded several plants and filling stations at
                                                                Central Java, Maluku, Lampung, Central Sulawesi, and North Kalimantan.




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Visi, Misi, dan Tata Nilai Perseroan                                                                 [POJK C.1]

Company Vision, Mission, and Values


Perseroan telah menyusun dan menetapkan visi, misi, serta              The Company has developed and established its vision, mission,
tata nilai perusahaan dengan mengintegrasikan prinsip                  and values by integrating sustainability principles. This step
keberlanjutan. Langkah ini diambil untuk memastikan                    was taken to ensure a balanced performance in the economic,
keseimbangan kinerja dalam aspek ekonomi, sosial, dan                  social, and environmental aspects, while also reinforcing its
lingkungan, sekaligus memperkuat komitmen dalam                        commitment to implementing good corporate governance (GCG)
menerapkan praktik terbaik good corporate governance (GCG).            best practices.


Visi dan Misi
Vision and Mission                                             VISI Vision
                                                               Menjadi Perusahaan yang paling diidamkan,
                                                               terus bertumbuh dan berkembang dengan
                                                               mendayagunakan sumber daya alam yang
                                                               memberikan manfaat bagi kehidupan.
                                                               To be the most desirable company that continuously grows and
                                                               expands by utilizing natural resources that are beneficial for life.




MISI Mission
        Memberikan yang terbaik bagi para pemangku kepentingan.
        Give the best to the stakeholders.

        Berintegritas dan berkomitmen terhadap kualitas, health safety environment (HSE),
        dan good corporate governance (GCG).
        Having the Integrity and commitment to quality, health safety environment (HSE), and good corporate governance (GCG).

        Meningkatkan total customer solution (TCS).
        Enhance total customer solution (TCS).

        Memperluas wilayah usaha dan mengembangkan produk, layanan, serta teknologi.
        Expand the business area coverage and continue to develop products, services, and technologies.


Peninjauan Visi dan Misi
Review on Vision and Mission
Sepanjang tahun 2024, Dewan Komisaris dan Direksi telah meninjau visi dan misi Perseroan. Hasilnya, visi dan misi tersebut masih
relevan dengan perkembangan bisnis dan industri terkini.
Throughout 2024, the Board of Commissioners and the Board of Directors have reviewed the Company's vision and mission.
As a result, these vision and mission statements deemed to remain relevant to the current developments in the business and industry.




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Tata Nilai Perseroan
Corporate Values


                                              Akuntabel                             Accountable
Memahami dan menjalankan tugas pokok dan fungsi
secara bertanggung jawab, meliputi tanggung jawab
          kepada atasan, rekan kerja, dan diri sendiri.
                                                                  A                 Understanding and performing one’s primary duties
                                                                                    with full responsibility, including responsibilities to
                                                                                    superiors, co-workers, and oneself.




                                            Ketangguhan                             Resilient
Memiliki jiwa pantang menyerah dan selalu bangkit
ketika menghadapi permasalahan, baik permasalahan
                  kecil maupun permasalahan besar.
                                                                  R                 Never giving up and constantly rising when faced with
                                                                                    challenges and problems, no matter how tough the
                                                                                    challenge is.




                                                Inovatif                            Innovative
Menciptakan peluang untuk perbaikan secara kreatif
dengan cara baru dan aktivitas baru yang relevan
               sesuai dengan perkembangan zaman.
                                                                    I               Creating new and creative problem-solving methods
                                                                                    while remaining adaptive and dynamic according to
                                                                                    recent developments.



                                              Wirausaha                             Entrepreneurial
Mempunyai visi untuk memajukan Perseroan, mampu                                     Having the vision to drive the Company, seize business
menangkap peluang bisnis guna pengembangan,
menyusun strategi untuk memenangkan persaingan,
mampu menemukan cara untuk meningkatkan
                                                                  E                 opportunities, develop strategies to win competitions,
                                                                                    and find ways to increase profitability on an ongoing
                                                                                    basis.
            profitabilitas secara berkesinambungan.


        Menikmati Tantangan Itu Menyenangkan                                        Fun & Fearless


                                                                   F
Melihat tantangan sebagai sesuatu untuk dinikmati,                                  Enjoying challenges as they come, creating a positive
menciptakan     suasana    yang    menyenangkan,                                    working atmosphere while exemplifying courage and
dengan tetap mengedepankan keberanian dan                                           championing core principles.
             mempertahankan prinsip dengan teguh.




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Bidang Usaha                                      [GRI 2-6] [POJK C.4]

Line of Business



Kegiatan Usaha Berdasarkan                                                        Line of Business Based on
Anggaran Dasar                                                                    Articles of Association

Perseroan menjalankan kegiatan usaha berdasarkan Anggaran                         The Company engages its business activities based on its
Dasar, dengan fokus utama pada produksi, pemasaran, dan                           Articles of Association, with a primary focus on the production,
penjualan berbagai jenis gas untuk industri serta produk                          marketing, and selling of wide range of gases for the industry
terkait di Indonesia, baik dalam bentuk gas cair maupun gas                       and associated products in Indonesia, both in the form of
padat. Untuk mendukung kegiatan usaha utama tersebut,                             liquid and solid gases. To support these core activities,
Perseroan juga menjalankan kegiatan penunjang, antara lain                        the Company also engages in providing supporting services,
menyediakan jasa terkait produk gas yang dihasilkan, seperti                      including services related to the manufactured gas products
memperdagangkan produk gas dari produsen lain kepada                              such as trading gas products from other manufacturers to the
pelanggan, termasuk specialty gas dan rare gas. Selain itu,                       Company’s customers, including specialty gases and rare gases.
Perseroan merancang konstruksi dan instalasi peralatan gas,                       In addition, the Company also designs the construction and
serta menawarkan produk terkait lainnya kepada pabrik dan                         installation of gas equipment and offers other related products
rumah sakit. Seluruh kegiatan usaha tersebut telah dijalankan                     to factories and hospitals. All of these business activities have
oleh Perseroan selama tahun 2024 sesuai dengan ketentuan                          been carried out by the Company during 2024 in accordance
dalam Anggaran Dasar.                                                             with the provisions of the Articles of Association.


Sebagai bagian dari pengembangan usaha, pada tahun 2024                           As part of its business development, in 2024 the Company added
Perseroan menambahkan Klasifikasi Baku Lapangan Usaha                             the Indonesian Standard Business Classification (KBLI) 43223,
Indonesia (KBLI) 43223, yang mencakup kegiatan instalasi                          which covers oil and gas installation activities. This addition
minyak dan gas. Penambahan ini memperluas ruang lingkup                           expands the scope of the Company's activities, particularly
kegiatan Perseroan, khususnya dalam layanan konstruksi,                           in the construction, installation, and management of gas
pemasangan, dan pengelolaan infrastruktur gas, sehingga                           infrastructure services, thereby supporting the customer’s
mendukung kebutuhan pelanggan di sektor energi dan industri                       needs in the continually evolving energy and industrial sectors.
yang terus berkembang.



Produk dan Jasa [POJK C.4]                                                        Products and Services [POJK C.4]

Berikut adalah uraian mengenai produk dan jasa yang                               The Company’s products and services are described as follows.
dihasilkan oleh Perseroan.


                                                              Gas Industri
                 Digunakan secara luas untuk berbagai industri, termasuk medis, metalurgi, energi, dan infrastruktur.
                                                             Industrial Gas
                     Widely used in various industries, including medicine, metallurgy, energy, and infrastructure.

 Gas Udara                                  Oksigen, Nitrogen, Argon
 Air Gases                                  Oxygen, Nitrogen, Argon
 Gas Bahan Bakar                            Gas Propana Cair, Gas Alam, Gas Petroleum Cair
 Fuel Gases                                 Liquid Propane Gas, Natural Gas, Liquefied Petroleum Gas
 Gas Campuran                               Gas Alam Terkompresi (CNG), Gas Kalibrasi Lingkungan (ECG), Mesin Emisi Knalpot (EEE)
 Mixed Gases                                Compressed Natural Gas (CNG), Environmental Calibration Gas (ECG), Exhaust Emissions Engine (EEE)
 Gas Langka                                 Helium, Neon, Kripton, Xenon
 Rare Gases                                 Helium, Neon, Krypton, Xenon
 Gas Khusus                                 Sulfur Heksafluorida, Gas Sterilisasi, Amonia
 Specialty Gases                            Sulfur Hexafluoride, Sterilization Gas, Ammonia
 Gas Sintetis                               Hidrogen, Asetilen, Karbon Dioksida, Karbon Monoksida, Nitrous Oksida, Epoksietilena, Sulfur Dioksida
 Synthethic Gases                           Hydrogen, Acetylene, Carbon Dioxide, Carbon Monoxide, Nitrous Oxide, Epoxyethane, Sulfur Dioxide




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                                                          Gas Medis dan Respirasi
                                                         Medical and Respiration Gas

Oksigen Gas Medis/Gas Respirasi        Digunakan untuk berbagai darurat medis maupun terapi jangka panjang, seperti pasien di ruang operasi,
                                       ruang ICU, ruang gawat darurat, dan bantuan pertama dalam ambulans
Medical Oxygen Gas/Respiratory Gas     Used for various medical emergencies or long-term treatment, such as patients in operating rooms, ICU
                                       rooms, emergency rooms, and first aid in ambulances
Gas Medis Dinitrogen Oksida (N2O)      Digunakan untuk anestesi, analgesia, dan operasi krio
Medical Nitrous Oxide (N2O) Gas        Used for anesthesia, analgesics, and cryosurgery
Gas Medis Udara                        Digunakan sebagai udara bedah untuk menggerakkan alat pneumatik, seperti peralatan kedokteran gigi
Medical Air Gas                        Used as surgical air to power pneumatic tools such as dentistry equipment
Medical Gas Nitrogen                   Digunakan untuk menggerakkan peralatan bedah pada saat berbagai prosedur
Medical Nitrogen Gas                   Used for powering surgical equipment at various procedures
CO2 Medis                              Digunakan untuk bedah laser
Medical CO2                            Used for laser surgery
Gas Campuran Fungsi Paru               Digunakan untuk pemeriksaan fungsi paru
Lung Function Mixed Gas                Used for lung function examinations
Gas Kalibrasi untuk Analisis Darah     Digunakan di laboratorium patologi dan biokimia dalam menganalisis contoh darah untuk mendeteksi
                                       permasalahan pernapasan dan metabolisme
Calibration Gas for Blood Analysis     Widely used in pathological and biochemical laboratories in analyzing blood samples to detect respiratory and
                                       metabolism problems
Gas Laser                              Digunakan untuk pembedahan
Laser Gas                              Used for surgery
Gas Kriopreservasi                     Digunakan untuk mengawetkan bahan biologis dengan memanfaatkan nitrogen cair
Cryopreservation Gas                   Used for preserving biological material by using liquid nitrogen




Aplikasi Produk
Product Application

       Industri Pertanian dan Argo                     Industri Makanan dan Minuman                        Elektronik dan Semikonduktor
      Agriculture and Agri-Industry                      Food and Beverage Industry                       Electronics dan Semiconductors

• Gas Campuran untuk memperpanjang umur          • Gas Atmosfir Termodifikasi                         • Gas Pembawa
  buah dan sayuran                               • Gas Atmosfir Terkendali                            • Gas Filling
• Gas Fumigasi                                   • Karbonasi                                          • Gas Sealing
• Penyuburan CO2 dalam rumah kaca                • Chilling and Cooling                               • Gas Inert
• Gas Etilen untuk pematangan buah-buahan        • Pembekuan
• Gas Etilen (C2H4)
• Hidrogenasi dalam oleokimia
• Blanketing gas dalam oleokimia
• Mixed Gases to prolong fruits and              • Modified Atmosphere Gas                            • Carrier Gas
  vegetables’ lifetime                           • Control Atmosphere Gas                             • Filling Gas
• Fumigation Gas                                 • Carbonation                                        • Sealing Gas
• CO2 fertilization in greenhouses               • Chilling and Cooling                               • Inert Gas
• Ethylene Gases for fruit ripening              • Freezing
• Ethylene Gas (C2H4)
• Hydrogenation in oleochemical
• Blanketing gas in oleochemical

                                                    Otomotif, Perkapalan, Pesawat Luar
                    Kaca                                Angkasa, dan Aeronautika                                      Pertambangan
                    Glass                            Automotive, Shipping, Spacecraft,                                    Mining
                                                              and Aeronautics

• Gas Inert                                      • Gas Pengelasan                                     • Gas Inert
• Gas Pelindung                                  • Gas Welding                                        • Gas Pembawa
• Gas Enrichment                                 • Gas Cutting                                        • Gas Spektroskopi
                                                 • Gas Environmental Calibration                      • Gas Kombustor
                                                 • Gas Lifting
                                                 • Gas Fuel
• Inert Gas                                      • Gas Pengelasan                                     • Inert Gas
• Protection Gas                                 • Welding Gas                                        • Carrier Gas
• Enrichment Gas                                 • Cutting Gas                                        • Spectroscope Gas
                                                 • Environmental Calibration Gas                      • Combustion Gas
                                                 • Lifting Gas
                                                 • Fuel Gas




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               Minyak dan Gas                             Mesin dan Konstruksi                                    Metalurgi
                 Oil and Gas                            Machinery and Construction                                Metallurgy

 • Jasa Nitrogen                                 • Gas Welding                                    • Gas Inert
 • Uji Pembersihan dan Tekanan Nitrogen          • Gas Inert                                      • Gas Kombustor
 • Uji Kebocoran Nitrogen dan Helium             • Gas Fuel                                       • Gas Blanketing
 • Penyewaan Konverter N2                        • Gas Cutting                                    • Gas Tempering
 • Penyewaan Tangki Kontainer ISO                                                                 • Gas Hardening
 • Enhanced Oil Recovery (EOR) dengan CO2 Cair
 • Nitrogen Services                             • Welding Gas                                    • Inert Gas
 • Nitrogen Purging and Pressurize Test          • Inert Gas                                      • Combustion Gas
 • Nitrogen and Helium Leak Test                 • Fuel Gas                                       • Blanketing Gas
 • N2 Converter Rental                           • Cutting Gas                                    • Tempering Gas
 • ISO Container Tank Rental                                                                      • Hardening Gas
 • Enhanced Oil Recovery (EOR) with Liquid CO2

               Pulp dan Paper                                      Gas Khusus                               Medis dan Kesehatan
               Pulp and Paper                                     Specialty Gas                              Medical and Health

 • Gas Neutralisasi pH                           • Gas Murni: Carrier Gas, Balance Gas, Process   • Gas Respirasi
 • Gas Pemutihan                                   Gas, Sterilization Gas                         • Gas Campuran Fungsi Paru-Paru
                                                 • Gas Campuran: Standard Gas, Process Gas,       • Gas Kalibrasi Analisis Darah
                                                   Medical Gas, Electronic Gas                    • Gas Laser
                                                                                                  • Gas Kriopreservasi
                                                                                                  • Gas Anestesi dan Analgesik
 • pH Neutralization Gas                         • Pure Gases: Carrier Gas, Balance Gas,          • Respiration Gas
 • Bleaching Gas                                   Process Gas, Sterilization Gas                 • Lung Function Mixed Gas
                                                 • Mixed Gases: Standard Gas, Process Gas,        • Blood Analyzer Calibration Gas
                                                   Medical Gas, Electronic Gas                    • Laser Gas
                                                                                                  • Cryopreservation Gas
                                                                                                  • Anesthesia and Analgesic Gas

   Produk Peralatan Gas dan Instalasi                                                    Produk Lain
 Gas Equipment Products and Installation                                                Other Products

 Peralatan Pasokan Medis (MSE), Sistem           • Peralatan Pasokan Medis                        • Peralatan keselamatan
 Gas di Tempat (OGS), Pengelolaan Gas dan        • Sistem Monitor Gas Medis                       • Jasa pemasangan
 Perlengkapan Pemotongan (GHCE), Jasa            • Modular Operating Theater                      • Kontainer bersuhu rendah untuk spesimen
 Instalasi dan Peralatan Pengamanan              • Sistem gas di lokasi                             biologi
                                                 • Pengelolaan gas dan perlengkapan               • Transportasi dan penyimpanan cairan
                                                   pemotongan                                       bersuhu rendah
 Medical Supplies and Equipment (MSE), On-site   • Medical supplies equipment                     • Safety equipment
 Gas System (OGS), Gas Handling and Cutting      • Medical gas monitoring system                  • Installation services
 Equipment (GHCE), Installation Service and      • Modular operating theater                      • Low temperature container for biological
 Security Equipment                              • On-site gas system                               specimens
                                                 • Gas handling and cutting equipment             • Transport and storage for low temperature
                                                                                                    fluids




Proses dan Model Bisnis                                                       [IR-4C]

Business Process and Model



Perseroan telah merancang dan menetapkan proses serta                       The Company has designed and established an integrated
model bisnis yang terintegrasi, mencakup proses inti dan                    process and business model, covering both core and supporting
proses pendukung. Proses inti mencakup aktivitas utama                      processes. The core processes involve key activities focused
yang berfokus pada penciptaan nilai bagi pelanggan, meliputi                on creating value for the customers, including production,
produksi, distribusi, dan layanan. Aktivitas-aktivitas ini                  distribution, and services. These activities are designed to
dirancang untuk memastikan kualitas produk dan kepuasan                     ensure product quality and customer satisfaction through
pelanggan melalui alur operasional yang efisien.                            efficient operational workflows.




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Di sisi lain, proses pendukung mencakup aktivitas yang                        On the other hand, supporting processes include activities that
mendukung kelancaran proses inti meskipun tidak terlibat                      facilitate the smooth running of core processes, even though
langsung dalam pembuatan produk atau layanan utama. Proses                    they are not directly involved in the production of main products
pendukung tersebut, meliputi:                                                 or services. These supporting processes include:
1. Pengelolaan Sumber Daya Manusia (SDM), untuk                               1. Human Resource (HR) Management, to ensure the
    memastikan ketersediaan tenaga kerja yang kompeten;                            availability of competent workforce;
2. Pengelolaan Keuangan, untuk mengatur pembiayaan                            2. Financial Management, to manage operational financing
    operasional dan investasi strategis;                                           and strategic investments;
3. Inovasi dan Teknologi Informasi, untuk mendukung                           3. Innovation and Information Technology, to support digital
    transformasi digital dan efisiensi operasional;                                transformation and operational efficiency;
4. Manajemen Risiko dan Tata Kelola, guna memastikan                          4. Risk Management and Governance, to ensure business
    keberlanjutan bisnis dan kepatuhan terhadap regulasi; serta                    sustainability and compliance with regulations; and
5. Manajemen Rantai Pasok, untuk menjamin kelancaran                          5. Supply Chain Management, to ensure smooth distribution
    distribusi produk kepada pelanggan.                                            of products to customers.


Perseroan juga melibatkan berbagai pihak dalam                                The Company also engages a number of stakeholders in
melaksanakan aktivitas operasional, termasuk pemerintah/                      carrying out its operational activities, including the Government/
regulator, mitra usaha, karyawan, investor dan Pemegang                       regulators, business partners, employees, investors, the
Saham, serta masyarakat sekitar, guna menciptakan sinergi                     Shareholders, and the surrounding community, to create
dalam mendukung keberlanjutan bisnis dan memberikan nilai                     synergy in supporting business sustainability and delivering
tambah melalui kolaborasi yang berkelanjutan.                                 added value through continuous collaboration.


                                                                 Proses Bisnis
                                                               Business Process


                                                                    Core Bisnis




          Produksi                                                 Distribusi                                                   Pelanggan
         Production                                               Distribution                                                  Customer


                                                               Supporting Process


         Keuangan                     Pengelolaan                     Inovasi                    Manajemen Risiko                 Manajemen
                                         SDM                    Teknologi Informasi               dan Tata Kelola                 Rantai Pasok
          Finance                   HR Management             Information Technology           Risk Management and               Supply Chain
                                                                    Innovation                      Governance                   Management




                                            Kolaborasi dengan Pihak Internal dan Eksternal Perseroan
                                                Collaboration with Internal and External Parties

    Pemerintah/Regulator                Karyawan                   Investor dan                     Masyarakat                    Mitra Usaha
          Terkait                                                Pemegang Saham                      Sekitar
    Government/Related                 Employees                   Investor and                     Surrounding               Business Partners
         Regulator                                                 Shareholders                     Community




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Wilayah Operasional                                                            [POJK C.3] [IR-4F]

Operational Area




          1

                        2

                                    3
                                               4                                                                                                 29
                                        28                                                                                                                                    24

                                                  6
                                                                                                                       19                       18                       23
                                                                           5
                                                                                                                                                                   22
                                                       7                                                                             17

                                                                 8                                                                                                             21
                                                                                                                                                                    20

                                                                                  10
                                                                           9
                                                                                    11          12       13
                                                                                                                  14
                                                                                                                                      15
                                                                                                                                                     16                        27




Jaringan Distribusi
Distribution Network
                        1               2                  3              4               5               6                 7              8                9


                      Aceh         Sumatera             Riau          Kepulauan        Bangka          Sumatera         Jambi          Lampung            Banten
                                     Utara                               Riau          Belitung         Selatan
                                     North                           Riau Islands                        South
                                   Sumatra                                                             Sumatra

     10                11               12                 13            14              15               16                17             17              19


DKI Jakarta         Jawa         D.I Yogyakarta       Jawa              Jawa             Bali        Nusa Tenggara Kalimantan         Kalimantan      Kalimantan
                    Barat                            Tengah            Timur                             Barat      Selatan             Timur           Tengah
                   West Java                       Central Java       East Java                        West Nusa     South               East          Central
                                                                                                       Tenggara    Kalimantan         Kalimantan      Kalimantan

     20                21               22                 23            24              25               26                27             28              29


 Sulawesi          Sulawesi         Sulawesi          Sulawesi        Gorontalo        Sulawesi        Maluku    Nusa Tenggara         Sumatera       Kalimantan
  Selatan          Tenggara          Barat             Tengah                           Utara           Utara       Timur                Barat          Utara
   South           Southeast          West             Central                          North        North Maluku East Nusa              West           North
 Sulawesi          Sulawesi         Sulawesi          Sulawesi                         Sulawesi                    Tenggara            Sumatra        Kalimantan




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                                                                                                     Total Jaringan
                                                                                                     Total Network
25       26
                                                                                                              161


                                                                                                       Pabrik
                                                                                      58               Plants


                                                                                                       Stasiun Pengisian
                                                                                    103                Filling Stations


                                                                                                       Provinsi
                                                                                      29               Provinces




     Perubahan Perseroan yang
     Bersifat Signifikan                                  [POJK C.6]

     Significant Changes in the Company

     Sepanjang tahun 2024, terjadi perubahan signifikan di internal         Throughout 2024, there were some significant internal changes
     Perseroan, yaitu:                                                      within the Company:
     1. Pembukaan stasiun pengisian di Morowali, Sulawesi                   1. The opening of a filling station at Morowali, Central
        Tengah; dan                                                            Sulawesi; and
     2. Pembukaan pabrik ASP di Kawasan Industri Terpadu Batang,            2. The opening of an ASP plant at Batang Integrated Industrial
        pabrik untuk produksi hidrogen rendah karbon di Batam,                 Zone, a low carbon hydrogen production plant in Batam,
        dan pabrik asetilen di Sofifi, Maluku Utara.                           and an acetylene plant in Sofifi, North Maluku.




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  Struktur Organisasi
  Organization Structure




                                                                                                    President Director/CEO




    Value Creation & Market                            Production &                                       Chief Commercial
     Development Director                            Technical Director                                         Officer




                                               Process
                       Associate             Improvement
                                                                                         Project                             Associate Director
                       Director                    &
                                                                                         Director                                BO Jawa
                       PG Jawa               Sustainability
                                               Director




                       Head of                  Head of             Head of                           Head of
 Head of                                                                                                                                          Customer
                      Regional                Production          Maintenance            Head of     Regional     GM BO           CFEM
   New                                                                                                                                             Service
                     Commercial                & Process            & Plant              Projects   Commercial     Jawa          Manager
Application                                                                                                                                       Manager
                    Packaged Gas             Improvement           Reliability                      Manager JV




                                                                     Deputy
  Market                                                          GM/Manager
Development                                                        Production
                                                                      Plant




                                                                     Senior
                                                                  Expert Master
                                                                 Troubleshooter




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                                                Chief Risk,
                                                                           Chief Finance                        Chief People &
                                               Technology &
                                                                              Officer                     Organization Transformation
                                             Compliance Officer




Manager
                                                                                                                               Head of
 Sales      Healthcare                              General                                        Head of HCBP
                             GM BOPG                                           Head of                                       HCBP Holding             Head of
 Mix &       Product                                Manager                                       Sector Industrial
                             Non-Jawa                                         Accounting                                       & Sektor              CEO Office
Specialty    Manager                               Technology                                          Gas 1
                                                                                                                              Non-Gas 2
  Gas



                                                                                                                                                        Strategic
                                                    General                                       Senior Manager              Manager HC
                                                                               Head of                                                                  Deploy &
                                                    Manager                                         HC People                Compliance &
                                                                               Finance                                                                  Operation
                                                  Procurement                                        Partner                  Regulation
                                                                                                                                                        Inspector




                                                  Legal & Risk                 Head of
                                                  Management                  Business                Manager HCCO           Manager HCCE
                                                    Manager                   Controller




                                                   Permit &                    Head of
                                                  Certification               Corporate
                                                   Manager                    Planning




                                                  Government
                                                 Relation Senior
                                                   Specialist




                                                    Senior
                                                 Manager Asset
                                                  Management




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Profil Dewan Komisaris
Board of Commissioners’ Profile


                                                    Berkewarganegaraan Indonesia, berusia 66 tahun, berdomisili di Surabaya.
                                                    Indonesian citizen, 66 years old, resides at Surabaya.
                                                    Periode Jabatan               2022-2025, periode pertama
                                                    Office Term                   2022-2025, first period
                                                    Dasar Hukum Pengangkatan Menjabat sebagai Komisaris Utama Perseroan
                                                    Legal Basis of Appointment sejak 2021 dan diangkat kembali berdasarkan Akta
                                                                               Pernyataan Keputusan Rapat No. 51 tertanggal
                                                                               27 Juli 2022 yang dibuat di hadapan Fathiah Helmi, SH,
                                                                               Notaris di Jakarta, dan telah mendapatkan surat
                                                                               pemberitahuan dari Menteri Hukum dan HAM
                                                                               Republik Indonesia tertanggal 22 Agustus 2022.
                                                                                  Serves as the President Commissioner since 2021
                                                                                  and was reappointed based on the Meeting Decree
                                                                                  No. 51 dated July 27, 2022, made before Fathiah
                                                                                  Helmi, SH, Notary at Jakarta, and has received a
        HEYZER HARSONO                                                            notification letter from the Minister of Law and
Komisaris Utama                                                                   Human Rights of the Republic of Indonesia dated
President Commissioner                                                            August 22, 2022.


Riwayat Pendidikan                                                     Educational Background
Beliau menyelesaikan Pendidikan Sekolah Menengah Atas (SMA)            He completed his high school education at Petra 2 High School
di Petra 2 Surabaya. Pada 2015, beliau meraih gelar dalam              in Surabaya. In 2015, he received a degree for the Executive
Program Pengembangan Eksekutif bernama “Strategic Action               Development Program called “Strategic Action Program”
Program” yang diadakan oleh Penelitian dan Pelatihan Ekonomik          organized by P2EB Gadjah Mada University in Yogyakarta.
dan Bisnis (P2EB) Universitas Gadjah Mada Yogyakarta.                  He also actively participates in national and international
Beliau juga aktif mengikuti konferensi nasional dan internasional      conferences in management, industrial gas, and medical gas
di bidang manajemen, gas industri, dan gas medis.                      sector.

Riwayat Jabatan                                                        Career Background
Sebelum menjabat sebagai Komisaris Utama, beliau pernah                Before serving the Company as the President Commissioner, he
mengemban tanggung jawab sebagai Direktur Utama                        was Vice President Commissioner (2018-2021) and the President
Perseroan (2006-2018) dan Wakil Komisaris Utama Perseroan              Director (2006-2018). He once served as the President Director
(2018-2021). Beliau juga pernah menjabat sebagai Direktur              of PT Krakatau Samator (2013-2021). In addition, he has been
Utama PT Krakatau Samator (2013-2021). Lebih lanjut, beliau            actively involved in several organizations, including serving as
cukup aktif dalam beberapa organisasi, di antaranya menjadi            Vice Chairman II for Development and Performance (Binpres)
Ketua II Pembinaan dan Prestasi (Binpres) dan Marketing                and Marketing at the Indonesian Volleyball Association (PBVSI)
dalam Persatuan Bola Voli Indonesia (PBVSI) (2021-2023), serta         (2021-2023), as well as member of the Advisory Board at the
Anggota Dewan Pembina dalam Asosiasi Gas Industri Indonesia.           Indonesian Industrial Gas Association.

Rangkap Jabatan                                                        Concurrent Position
Per 31 Desember 2024, beliau menjabat sebagai Komisaris                As of December 31, 2024, he serves as President Commissioner
Utama PT Samator, PT Samabayu Mandala, dan PT Sandana;                 of PT Samator, PT Samabayu Mandala, and PT Sandana;
Komisaris PT Samator Gas Industri, PT Aneka Mega                       Commissioner of PT Samator Gas Industri, PT Aneka Mega
Energi, dan PT Ruci Gas; serta Direktur Utama PT Arohera,              Energi, and PT Ruci Gas; as well as the President Director of
PT Samator Land, dan PT Samator LNG. Beliau juga menjabat              PT Arohera, PT Samator Land, and PT Samator LNG. He also serves
sebagai Zonal Vice President Representing Southeastern Asian           as the Zonal Vice President representing the Southeastern Asian
Volleyball Confederation (AVC), anggota Komisi Pengembangan            Volleyball Confederation (AVC), a member of the Development
Fédération Internationale de Volleyball (FIVB), serta Sekretaris       Commission of the Fédération Internationale de Volleyball
Jenderal PBVSI (sejak 2023).                                           (FIVB), and the General Secretary of PBVSI (since 2023).

Hubungan Afiliasi                                                      Affiliations
Beliau memiliki hubungan afiliasi dengan anggota Dewan                 He is affiliated with other members of the Board of Commissioners,
Komisaris lainnya, anggota Direksi, serta Pemegang Saham               members of the Board of Directors as well as Main and
Utama dan/atau Pengendali.                                             Controlling Shareholders.




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                                               Berkewarganegaraan Indonesia, berusia 64 tahun, berdomisili di Surabaya.
                                               Indonesian citizen, 64 years old, resides at Surabaya.
                                               Periode Jabatan                        2022-2025, periode kelima
                                               Office Term                            2022-2025, fifth period
                                               Dasar Hukum Pengangkatan Menjabat sebagai Wakil Komisaris Utama Perseroan
                                               Legal Basis of Appointment sejak 2006 dan diangkat kembali berdasarkan
                                                                          Akta Pernyataan Keputusan Rapat No. 51 tertanggal
                                                                          27 Juli 2022 yang dibuat di hadapan Fathiah Helmi, SH,
                                                                          Notaris di Jakarta, dan telah mendapatkan surat
                                                                          pemberitahuan dari Menteri Hukum dan HAM
                                                                          Republik Indonesia tertanggal 22 Agustus 2022.
                                                                                      Serves as the Vice President Commissioner since
                                                                                      2006 and was reappointed based on the Meeting
                                                                                      Decree No. 51 dated July 27, 2022, made before
                                                                                      Fathiah Helmi, SH, Notary at Jakarta, and has
       RASID HARSONO                                                                  received a notification letter from the Minister of Law
Wakil Komisaris Utama                                                                 and Human Rights of the Republic of Indonesia dated
Vice President Commissioner                                                           August 22, 2022.


Riwayat Pendidikan                                                    Educational Background
Beliau menyelesaikan pendidikan Sekolah Menengah Atas                 He completed high school at Petra 2 High School, Surabaya, and
di SMA Petra 2 Surabaya dan meraih gelar dalam Program                received a degree at the Executive Development Program called
Pengembangan Eksekutif bernama “Strategic Action Program”             “Strategic Action Program” organized by P2EB of Gadjah Mada
yang diadakan oleh P2EB Universitas Gadjah Mada Yogyakarta            University, Yogyakarta, in 2015.
pada tahun 2015.

Riwayat Jabatan                                                       Career Background
Beliau memulai karier sebagai Direktur PT           Samator           He started his career as a Director at PT Samator (1992-2007)
(1992-2007) dan Komisaris Perseroan (2004-2006).                      and a Commissioner at the Company (2004-2006).

Rangkap Jabatan                                                       Concurrent Position
Per 31 Desember 2024, beliau juga menjabat sebagai Wakil              As of December 31, 2024, he also serves as the Vice President
Direktur Utama PT Samator; Komisaris PT Samator Gas                   Director of PT Samator; Commissioner of PT Samator Gas Industri,
Industri, PT Aneka Mega Energi, PT Samabayu Mandala,                  PT Aneka Mega Energi, PT Samabayu Mandala, PT Satyadhika
PT Satyadhika Bakti Finance, PT Arohera, PT Sandana Arohera,          Bakti Finance, PT Arohera, PT Sandana Arohera, PT Samator
PT Samator LNG, PT Samator Land, dan PT Sandana Aneka                 LNG, PT Samator Land, and PT Sandana Aneka Medika; as well
Medika; serta Direktur Utama PT Sandana, PT Samator Wase              as the President Director of PT Sandana, PT Samator Wase Gas,
Gas, PT Samator Pharmaceutical, PT Sandana Baswara Gas.               PT Samator Pharmaceutical, and PT Sandana Baswara Gas.

Hubungan Afiliasi                                                     Affiliations
Beliau memiliki hubungan afiliasi dengan anggota                      He is affiliated with other members of the Board of Commissioners,
Dewan Komisaris lainnya, anggota Direksi, serta Pemegang              members of the Board of Directors as well as Main and/or
Saham Utama dan/atau Pengendali.                                      Controlling Shareholders.




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                                                                Berkewarganegaraan Indonesia, berusia 53 tahun, berdomisili di Malang.
                                                                Indonesian citizen, 53 years old, resides at Malang.
                                                                Periode Jabatan                      2022-2025, periode pertama
                                                                Office Term                          2022-2025, first period
                                                                Dasar Hukum Pengangkatan Menjabat sebagai Wakil Komisaris Utama Perseroan
                                                                Legal Basis of Appointment sejak 2021 dan diangkat kembali berdasarkan Akta
                                                                                           Pernyataan Keputusan Rapat No. 51 tertanggal
                                                                                           27 Juli 2022 yang dibuat di hadapan Fathiah Helmi, SH,
                                                                                           Notaris di Jakarta, dan telah mendapatkan surat
                                                                                           pemberitahuan dari Menteri Hukum dan HAM
                                                                                           Republik Indonesia tertanggal 22 Agustus 2022.
                                                                                                     Serves as the Vice President Commissioner since
                                                                                                     2021 and was reappointed based on the Meeting
                                                                                                     Decree No. 51 dated July 27, 2022, made before
                                                                                                     Fathiah Helmi, SH, Notary at Jakarta, and has
          SETYO WAHONO*)                                                                             received a notification letter from the Minister of Law
                                                                                                     and Human Rights of the Republic of Indonesia dated
Wakil Komisaris Utama                                                                                August 22, 2022.
Vice President Commissioner




Riwayat Pendidikan                                                                        Educational Background
Beliau meraih gelar Sarjana Ekonomi dari Universitas Islam                                He holds a degree in Economics from the Islamic University of
Indonesia Yogyakarta (1995) dan Program Pasca Sarjana                                     Indonesia, Yogyakarta (1995), and a Postgraduate Degree from
di Universitas Brawijaya Malang (2014).                                                   Brawijaya University, Malang (2014).

Riwayat Jabatan                                                                           Career Background
Beliau mengawali kariernya sebagai Staf Auditor, Verifikasi,                              He started his career as an Auditor, Verification, Evaluation,
Evaluasi, dan Pengendalian Transaksi Keuangan Bank                                        and Control of Financial Transactions Staff at Bank Danamon
Danamon Indonesia (1996-2000). Selain itu, beliau merupakan                               Indonesia (1996-2000). He is also one of the founders of the
salah satu pendiri Lembaga Swadaya Masyarakat “ADEMOS”                                    Non-Governmental Organization “ADEMOS” or the Democracy
atau Himpunan Demokrasi dan Kesejahteraan Sosial yang                                     and Social Welfare Association, which is engaged in social,
bergerak di bidang sosial, pendidikan, pemberdayaan ekonomi                               educational, sustainable economic empowerment, and creative
berkelanjutan, dan ekonomi kreatif, serta berpengalaman                                   economy. He also has experience as the Chairman of the
sebagai Ketua Komisi Pemilihan Umum (KPU) Bojonegoro                                      Bojonegoro Regional Election Commission (KPU Bojonegoro)
(2014-2019).                                                                              (2014-2019).

Rangkap Jabatan                                                                           Concurrent Position
Per 31 Desember 2024, beliau terlibat dalam Dewan Pengarah                                As of December 31, 2024, he is also involved in the Steering
Program Ekonomi Kreatif di Bojonegoro sebagai Moderator                                   Committee for the Creative Economy Program in Bojonegoro
dan Narasumber Industri Kreatif. Beliau juga menjabat sebagai                             Moderator and Human Resources. He also serves as a Director
Direktur PT Samator LNG dan PT Samator Wase Gas.                                          at PT Samator LNG and PT Samator Wase Gas.

Hubungan Afiliasi                                                                         Affiliations
Beliau tidak memiliki hubungan afiliasi dengan anggota                                    He has no affiliate relationship with other members of the
Dewan Komisaris lainnya, anggota Direksi, serta Pemegang                                  Board of Commissioners, members of the Board of Directors,
Saham Utama dan/atau Pengendali.                                                          as well as Main and/or Controlling Shareholders.

*) Mengajukan pengunduran diri pada 20 Januari 2025. / Tender his resignation on January 20, 2025.




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                                                Berkewarganegaraan Indonesia, berusia 39 tahun, berdomisili di Jakarta.
                                                Indonesian citizen, 39 years old, resides at Jakarta.
                                                Periode Jabatan                        2022-2025, periode pertama
                                                Office Term                            2022-2025, first period
                                                Dasar Hukum Pengangkatan Menjabat sebagai Komisaris Perseroan berdasarkan
                                                Legal Basis of Appointment keputusan para Pemegang Saham Perseroan dalam
                                                                           RUPS Tahunan pada 27 Juli 2022, yang dituangkan
                                                                           dalam Akta Pernyataan Keputusan Rapat
                                                                           No. 51 tertanggal 27 Juli 2022, dibuat di hadapan
                                                                           Fathiah Helmi, SH, Notaris di Jakarta, dan telah
                                                                           mendapatkan surat pemberitahuan dari Menteri
                                                                           Hukum dan HAM Republik Indonesia tertanggal
                                                                           22 Agustus 2022.
                                                                                       Serves as a Commissioner according to the
       MICHAEL W.P.                                                                    resolutions of the Shareholders during the Annual
       SOERYADJAYA                                                                     GMS held on July 27, 2022, stated on the Meeting
                                                                                       Decree No. 51 dated July 27, 2022, made before
Komisaris                                                                              Fathiah Helmi, SH, Notary at Jakarta, and has
Commissioner                                                                           received a notification letter from the Minister of Law
                                                                                       and Human Rights of the Republic of Indonesia dated
                                                                                       August 22, 2022.

Riwayat Pendidikan                                                     Educational Background
Beliau meraih gelar Bachelor of Art (Business Administration),         He obtained a Bachelor of Arts (Business Administration) degree
Pepperdine University, Los Angeles, California (2008).                 at Pepperdine University, Los Angeles, California in (2008).

Riwayat Jabatan                                                        Career Background
Beliau memiliki banyak pengalaman dalam melakukan                      He has extensive experience in mergers and acquisitions,
merger dan akuisisi Perseroan, antara lain keterlibatan dalam          including, among others, involvement in the Initial Public
Penawaran Umum Perdana PT Saratoga Investama Sedaya Tbk,               Offerings of PT Saratoga Investama Sedaya Tbk, PT Mitra
PT Mitra Pinasthika Mustika Tbk, dan PT Merdeka Copper                 Pinasthika Mustika Tbk, and PT Merdeka Copper Gold Tbk.
Gold Tbk. Selain itu, beliau juga pernah menjabat sebagai              In addition, he has served as a Director of PT Saratoga Investama
Direktur PT Saratoga Investama Sedaya Tbk (2013-2015),                 Sedaya Tbk (2013-2015), Director of PT Merdeka Copper Gold
Direktur PT Merdeka Copper Gold Tbk (2014-2022), dan                   Tbk (2014-2022), and Commissioner of PT Provident Investasi
Komisaris PT Provident Investasi Bersama Tbk (dahulu bernama           Bersama Tbk (previously PT Provident Agro Tbk) (2015-2020).
PT Provident Argo Tbk) (2015-2020).

Rangkap Jabatan                                                        Concurrent Position
Beliau menjabat sebagai Presiden Direktur PT Saratoga                  He serves as the President Director of PT Saratoga Investama
Investama Sedaya Tbk (sejak 2015), Direktur PT Alamtri                 Sedaya Tbk (since 2015), a Director of PT Alamtri Resources
Resources Indonesia Tbk (dahulu bernama PT Adaro Energy                Indonesia Tbk (previously known as PT Adaro Energy
Indonesia Tbk) (sejak 2022), dan Komisaris PT Merdeka Battery          Indonesia Tbk) (since 2022), and a Commissioner of PT Merdeka
Materials Tbk (sejak 2023).                                            Battery Materials Tbk (since 2023).

Hubungan Afiliasi                                                      Affiliations
Beliau tidak memiliki hubungan afiliasi dengan anggota                 He has no affiliate relationship with other members of the
Dewan Komisaris lainnya, anggota Direksi, dan Pemegang                 Board of Commissioners, members of the Board of Directors,
Saham Utama dan/atau Pengendali.                                       and Main and/or Controlling Shareholders.




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                                                   Berkewarganegaraan Inggris, berusia 50 tahun, berdomisili di Singapura.
                                                   English citizen, 50 years old, resides at Singapore.
                                                   Periode Jabatan               2023-2026, periode pertama
                                                   Office Term                   2023-2026, first period
                                                   Dasar Hukum Pengangkatan Menjabat sebagai Komisaris Perseroan berdasarkan
                                                   Legal Basis of Appointment keputusan para Pemegang Saham Perseroan
                                                                              dalam RUPS Tahunan pada 31 Mei 2023, yang telah
                                                                              dituangkan dalam Akta Pernyataan Keputusan
                                                                              Rapat No. 68 tertanggal 31 Mei 2023, dibuat
                                                                              di hadapan Ira Sudjono, SH, MHum, MKnm, MM, MSi,
                                                                              Notaris di Jakarta, dan telah mendapatkan surat
                                                                              pemberitahuan dari Menteri Hukum dan HAM
                                                                              Republik Indonesia tertanggal 9 Juni 2023.
                                                                                 Serves as the Commissioner according to the
                                                                                 resolutions of the Shareholders during the Annual
        ATIFF IBRAHIM GILL                                                       GMS held on May 31, 2023, stated on the Meeting
                                                                                 Decree No. 68 dated May 31, 2023, made before
Komisaris                                                                        Ira Sudjono, SH, MHum, MKnm, MM, MSi, Notary
Commissioner                                                                     at Jakarta, and has received a notification letter
                                                                                 from the Minister of Law and Human Rights of the
                                                                                 Republic of Indonesia dated June 9, 2023.

Riwayat Pendidikan                                                    Educational Background
Beliau meraih gelar Bachelor of Science with Honors (BSc Hons)        He obtained a Bachelor of Science with Honors (BSc Hons)
di bidang Manajemen dari London University (1995), dan gelar          degree in Management from London University (1995) and a
Postgraduate Diploma (PG Dip) di bidang Manajemen dari                Postgraduate Diploma (PG Dip) degree in Management from
Oxford University (1997).                                             Oxford University (1997).

Riwayat Jabatan                                                       Career Background
Sebelumnya, beliau juga pernah menjabat sebagai Kingfisher            Previously, he also served as the Kingfisher Management
Management Development Scheme (KMDS) (1995-1998),                     Development Scheme (KMDS) (1995-1998), Business Development
Business Development Manager Kingfisher Asia Pacific                  Manager at Kingfisher Asia Pacific Limited (1998-2000), Senior
Limited (1998-2000), Senior Manager Kurt Salmon Associates            Manager at Kurt Salmon Associates (2000-2006), Executive
(2000-2006), Executive Vice-President & Chief Operating               Vice-President & Chief Operating Officer (COO) at Metersbonwe
Officer (COO) Metersbonwe (2006-2008), North Asia President           (2006-2008), North Asia President (Greater China & Japan)
(Greater China & Japan) Williamson-Dickle Manufacturing Co Ltd        at Williamson-Dickle Manufacturing Co Ltd (2008-2013), Chief
(2008-2013), Chief Executive Officer (CEO) (China & Taiwan)           Executive Officer (CEO) (China & Taiwan) at Lacoste (2013-2014),
Lacoste (2013-2014), Komisaris PT MAP Aktif Adiperkasa                Commissioner at PT MAP Aktif Adiperkasa (2015-2021),
(2015-2021), Komisaris PT Softex (2016-2020), serta Komisaris         Commissioner at PT Softex (2016-2020), and Commissioner at
PT Garudafood Putra Putri Jaya Tbk (2019-2022).                       PT Garudafood Putra Putri Jaya Tbk (2019-2022).

Rangkap Jabatan                                                       Concurrent Position
Beliau menjabat sebagai Principal CVC Capital Asia Pacific            He serves as a Principal at CVC Capital Asia Pacific
(sejak 2014), Direktur PT Siloam International Hospital Tbk           (since 2014), a Director at PT Siloam International Hospital Tbk
(sejak 2016), dan Komisaris PT Mulia Boga Raya Tbk                    (since 2016), and a Commissioner at PT Mulia Boga Raya Tbk
(sejak 2020).                                                         (since 2020).

Hubungan Afiliasi                                                     Affiliations
Beliau tidak memiliki hubungan afiliasi dengan anggota                He has no affiliate relationships with other members of
Dewan Komisaris lainnya dan anggota Direksi, namun memiliki           the Board of Commissioners or the Board of Directors but has
hubungan afiliasi dengan Pemegang Saham Utama dan/atau                affiliations with the Majority and/or Controlling Shareholders.
Pengendali.




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                                                    Berkewarganegaraan Indonesia, berusia 61 tahun, berdomisili di Jakarta.
                                                    Indonesian citizen, 61 years old, resides at Jakarta.
                                                    Periode Jabatan                        2022-2025, periode pertama
                                                    Office Term                            2022-2025, first period
                                                    Dasar Hukum Pengangkatan Menjabat        sebagai     Komisaris    Independen
                                                    Legal Basis of Appointment Perseroan berdasarkan keputusan para Pemegang
                                                                               Saham Perseroan dalam RUPS Tahunan pada
                                                                               27 Juli 2022, yang telah dituangkan dalam
                                                                               Akta Pernyataan Keputusan Rapat No. 51 tertanggal
                                                                               27 Juli 2022, dibuat di hadapan Fathiah Helmi, SH,
                                                                               Notaris di Jakarta, dan telah mendapatkan surat
                                                                               pemberitahuan dari Menteri Hukum dan HAM
                                                                               Republik Indonesia tertanggal 22 Agustus 2022.
                                                                                           Serves as an Independent Commissioner according
                                                                                           to the resolutions of the Shareholders during the
        SUTANTO                                                                            Annual GMS held on July 27, 2022, stated on the
                                                                                           Meeting Decree No. 51 dated July 27, 2022, made
Komisaris Independen                                                                       before Fathiah Helmi, SH, Notary at Jakarta, and has
Independent Commissioner                                                                   received a notification letter from the Minister of Law
                                                                                           and Human Rights of the Republic of Indonesia dated
                                                                                           August 22, 2022.

Riwayat Pendidikan                                                         Educational Background
Beliau menyelesaikan pendidikan di Akademi Kepolisian (Akpol)              He completed his education at the Police Academy (Akpol)
(1988) dan melanjutkan ke Perguruan Tinggi Ilmu Kepolisian                 Class of 1988 and continued at the Police Science University
(PTIK) (1995). Gelar Sarjana Hukum diperoleh dari Universitas              (PTIK) Class of 1995. He earned a Bachelor of Law degree from
Proklamasi 45 Yogyakarta (1999) dan gelar Magister Hukum dari              Universitas Proklamasi 45 Yogyakarta in 1999 and a Master of
Universitas Kadiri (2025). Saat ini, beliau sedang menempuh                Law degree from Universitas Kadiri in 2025. At the moment, he
pendidikan Magister Hukum di Universitas 17 Agustus 1945                   is pursuing a Master of Law degree at Universitas 17 Agustus
(UNTAG) Surabaya. Beliau telah mengikuti Sekolah Pimpinan                  1945 (UNTAG) Surabaya. He attended the Police Leadership
Kepolisian (Sespimpol) (2004) dan Program Pendidikan Reguler               School (Sespimpol) in 2004 and the Regular Education Program
Angkatan (PPRA) di Lembaga Ketahanan Nasional (LEMHANNAS)                  (PPRA) at the National Resilience Institute of the Republic of
(2015). Beliau juga pernah mengikuti pendidikan di International           Indonesia (LEMHANNAS) in 2015. He also attended training at
Law Enforcement Academy (ILEA) di Bangkok, Thailand (2002).                the International Law Enforcement Academy (ILEA) in Bangkok,
Selain itu, beliau memiliki Sertifikat Kompetensi sebagai Qualified        Thailand, in 2002. In addition, he holds a Competency Certificate
Risk Governance Professional (QRGP) (2024).                                as a Qualified Risk Governance Professional (QRGP), obtained
                                                                           in 2024.
Riwayat Jabatan                                                            Career Background
Sebelum bergabung dengan Perseroan, beliau pernah menjabat                 Before joining the Company, he served as the Head of Bangka
sebagai Kapolres Bangka Polda Babel (2007-2008), Direktur                  Departmental Police Force at Babel Regional Police Force
Intelkam Polda Babel (2008-2010), Karo Ops Polda Maluku                    (2007-2008), Director of Intelligence and Security at Babel
(2011-2013), Direktur Intelkam Polda Metro Jaya (2013-2015),               Regional Police Force (2008-2010), Head of Operations at Maluku
Direktur 35 BIN (2015-2018), Staf Ahli Kementerian Hukum                   Regional Police Force (2011-2013), Director of Intelligence and
dan Hak Asasi (Kemenkumham) Badan Intelijen Negara (BIN)                   Security at Metro Jaya Regional Police Force (2013-2015), Director
(2018-2020), Kepala Pelaksana Harian Badan Koordinasi                      35 at the National Intelligence Agency (BIN) (2015-2018), Expert
Pemberantasan Uang Palsu (Kalakhar Botasupal) (2018-2020),                 Staff at the Ministry of Law and Human Rights (Kemenkumham)
Deputi VIII BIN (2020-2021), Wakil Kepala Badan Sandi dan                  at the National Intelligence Agency (BIN) (2018-2020), Head of the
Siber Negara (BSSN) (2021-2022), dan Staf Khusus Kepala BIN                Daily Executive of the Coordinating Agency for Counterfeit Money
(2021-2024).                                                               Eradication (Kalakhar Botasupal) (2018-2020), Deputy VIII at BIN
                                                                           (2020-2021), Deputy Head of the National Cyber and Encryption
                                                                           Agency (BSSN) (2021-2022), and Special Staff to the Head of BIN
                                                                           (2021-2024).

Rangkap Jabatan                                                            Concurrent Position
Beliau menjabat sebagai anggota Dewan Pengawas PT Peruri                   He serves as a member of the Supervisory Board of PT Peruri
(sejak 2019) dan Majelis Wali Amanat Universitas Sebelas Maret             (since 2019) and member of the Board of Trustees at Universitas
(2024-2029).                                                               Sebelas Maret (2024-2029).

Hubungan Afiliasi                                                          Affiliations
Beliau tidak memiliki hubungan afiliasi dengan anggota                     He has no affiliate relationship with other members of
Dewan Komisaris lainnya, anggota Direksi, serta Pemegang                   the Board of Commissioners, members of the Board of
Saham Utama dan/atau Pengendali.                                           Directors, as well as the Main and/or Controlling Shareholders.




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                                                       Berkewarganegaraan Indonesia, berusia 48 tahun, berdomisili di Semarang.
                                                       Indonesian citizen, 48 years old, resides at Semarang.
                                                       Periode Jabatan                2022-2025, periode pertama
                                                       Office Term                    2022-2025, first period
                                                       Dasar Hukum Pengangkatan Menjabat        sebagai     Komisaris    Independen
                                                       Legal Basis of Appointment Perseroan berdasarkan keputusan para Pemegang
                                                                                  Saham Perseroan dalam RUPS Tahunan pada
                                                                                  27 Juli 2022, yang telah dituangkan dalam
                                                                                  Akta Pernyataan Keputusan Rapat No. 51 tertanggal
                                                                                  27 Juli 2022, dibuat di hadapan Fathiah Helmi, SH,
                                                                                  Notaris di Jakarta, dan telah mendapatkan surat
                                                                                  pemberitahuan dari Menteri Hukum dan HAM
                                                                                  Republik Indonesia tertanggal 22 Agustus 2022.
                                                                                      Serves as an Independent Commissioner according
                                                                                      to the resolutions of the Shareholders during the
         ROBIYANTO                                                                    Annual GMS held on July 27, 2022, stated on the
                                                                                      Meeting Decree No. 51 dated July 27, 2022, made
Komisaris Independen                                                                  before Fathiah Helmi, SH, Notary at Jakarta, and
Independent Commissioner                                                              has received a notification letter from the Minister of
                                                                                      Law and Human Rights of the Republic of Indonesia
                                                                                      dated August 22, 2022.


Riwayat Pendidikan                                                          Educational Background
Beliau meraih gelar Sarjana Ekonomi dari Universitas Kristen                He obtained his Bachelor Degree in Economics from
Satya Wacana (1998), gelar Magister Manajemen dari Universitas              Universitas Kristen Satya Wacana (1998), Master Degree in
Diponegoro (2000), serta 2 gelar Doktor, yakni di bidang                    Financial Management from Universitas Diponegoro (2000),
Manajemen Keuangan dari Universitas Diponegoro (2015) dan                   and 2 doctoral degrees, namely in Financial Management from
Ilmu Lingkungan dari Universitas Katolik Soegijapranata (2021).             Universitas Diponegoro (2015) and Environmental Science
Selain itu, beliau memiliki berbagai sertifikasi, seperti Certified         from Universitas Katolik Soegijapranata (2021). In addition,
Securities Analyst (CSA), Certified Sustainability Reporting Specialist     he holds various certifications, such as Certified Securities
(CSRS), Certified Risk Professional (CRP), dan Certification in Audit       Analyst (CSA), Certified Sustainability Reporting Specialist
Committee Practices (CACP).                                                 (CSRS), Certified Risk Professional (CRP), and Certification in
                                                                            Audit Committee Practices (CACP).

Riwayat Jabatan                                                             Career Background
Beliau memiliki pengalaman kerja sebagai Strategic Planning                 He had experiences as a Strategic Planning at Samator Group
Samator Group (2007-2018), Direktur Investasi Dana Pensiun                  (2007-2018), Investment Director at Dana Pensiun Satya Wacana
Satya Wacana (2019-2021), dan Komite Audit PT Samator Indo                  (2019-2021), and Audit Committee of PT Samator Indo Gas Tbk
Gas Tbk (2021-2022).                                                        (2021-2022).

Rangkap Jabatan                                                             Concurrent Position
Per 31 Desember 2024, beliau juga menjabat sebagai Ketua                    As of December 31, 2024, he also serves as the Chairman of
Komite Audit Perseroan, Komite Audit PT Polytama Propindo,                  the Audit Committee of the Company, member of the Audit
Komisaris PT Nusantara Sawit Sejahtera Tbk, serta Komisaris                 Committee of PT Polytama Propindo, a Commissioner of
Independen PT Samuel Sekuritas Indonesia dan PT Goshen                      PT Nusantara Sawit Sejahtera Tbk, and an Independent
Anugerah Sejahtera. Beliau juga aktif mengajar sebagai                      Commissioner of PT Samuel Sekuritas Indonesia and
Dosen Luar Biasa pada Program Magister Manajemen                            PT Goshen Anugerah Sejahtera. He is also actively teaching as a
Universitas Diponegoro, Semarang, dan Magister Akuntansi                    Lecturer in the Master Program in Management at Universitas
Unika Soegijapranata, Semarang, serta Dosen pada Fakultas                   Diponegoro, Semarang, and the Master Program in Accounting
Ekonomika dan Bisnis Universitas Kristen Satya Wacana,                      at Unika Soegijapranata, Semarang, as well as a Lecturer at the
Salatiga.                                                                   Faculty of Economics and Business at Universitas Satya Wacana
                                                                            Christian, Salatiga.

Hubungan Afiliasi                                                           Affiliations
Beliau tidak memiliki hubungan afiliasi dengan anggota                      He has no affiliate relationship with other members of
Dewan Komisaris lainnya, anggota Direksi, serta Pemegang                    the Board of Commissioners, members of the Board of
Saham Utama dan/atau Pengendali.                                            Directors, as well as the Main and/or Controlling Shareholders.




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                                                 Berkewarganegaraan Jerman, berusia 57 tahun, berdomisili di Jerman.
                                                 German citizen, 57 years old, resides at German.
                                                 Periode Jabatan                       2023-2026, periode pertama
                                                 Office Term                           2023-2026, first period
                                                 Dasar Hukum Pengangkatan Menjabat        sebagai     Komisaris     Independen
                                                 Legal Basis of Appointment Perseroan berdasarkan keputusan para Pemegang
                                                                            Saham Perseroan dalam RUPS Tahunan yang
                                                                            diselenggarakan pada 31 Mei 2023, dan telah
                                                                            dituangkan dalam Akta Pernyataan Keputusan
                                                                            Rapat No. 68 tertanggal 31 Mei 2023 yang dibuat
                                                                            di hadapan Ira Sudjono, SH, MHum, MKnm, MM, MSi,
                                                                            Notaris di Jakarta, dan telah mendapatkan surat
                                                                            pemberitahuan dari Menteri Hukum dan HAM
                                                                            Republik Indonesia tertanggal 9 Juni 2023.
                                                                                       Serves as an Independent Commissioner according to
        HANS-GERD WIENANDS                                                             the resolutions of the Shareholders during the Annual
                                                                                       GMS held on May 31, 2023, stated on the Meeting
Komisaris Independen                                                                   Decree No. 68 dated May 31, 2023, made before Ira
Independent Commissioner                                                               Sudjono, SH, MHum, MKnm, MM, MSi, Notary at
                                                                                       Jakarta, and has received a notification letter from the
                                                                                       Minister of Law and Human Rights of the Republic of
                                                                                       Indonesia dated June 9, 2023.

Riwayat Pendidikan                                                     Educational Background
Beliau menyelesaikan pendidikan di Grammar School Heinsberg            He completed his education at Grammar School Heinsberg
(1977), High School Kreisgymnasium Heinsberg (1986), Military          (1977), High School Kreisgymnasium Heinsberg (1986),
Service Oldenburg (1987), Service with the German Tax Authority        Oldenburg Military Service (1987), Service with the German
Dual Studies of German Tax Law di Nordkirchen (1990), Studies          Tax Authority Dual Studies of German Tax Law in Nordkirchen
of German Law di University of Cologne (1994), dan gelar Doctor        (1990), Studies of German Law at the University of Cologne
of Philosophy (PhD) in German Law dari University of Cologne           (1994), and a PhD degree in German Law from University of
(1995). Beliau juga telah menyelesaikan Accessor Training dan          Cologne (1995). He also completed an Assessor Training and
Exam in Germany Law di Cologne (1997).                                 Exam in German Law at Cologne (1997).

Riwayat Jabatan                                                        Career Background
Beliau pernah menjabat sebagai Partner (Lawyer & Tax                   He served as a Partner (Lawyer & Tax Consultant) at Freshfields
Consultant) Freshfields Bruckhaus Deringer (1996-2004),                Bruckhaus Deringer (1996-2004), Chief Financial Officer (CFO)
Chief Financial Officer (CFO) Messer Group (2004-2018),                at Messer Group (2004-2018), and Chairman of the Advisory
dan Chairman of the Advisory Board of Messer Industries                Board of Messer Industries (2019-2022).
(2019-2022).

Rangkap Jabatan                                                        Concurrent Position
Beliau menjabat sebagai Managing Director Bitburger Holding.           He serves as the Managing Director of Bitburger Holding.

Hubungan Afiliasi                                                      Affiliations
Beliau tidak memiliki hubungan afiliasi dengan anggota                 He has no affiliate relationships with other members of
Dewan Komisaris lainnya, anggota Direksi, serta Pemegang               the Board of Commissioners, the Board of Directors, or the
Saham Utama dan/atau Pengendali.                                       Majority and/or Controlling Shareholder.




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Profil Direksi
Board of Directors’ Profile


                                                    Berkewarganegaraan Indonesia, berusia 44 tahun, berdomisili di Jakarta.
                                                    Indonesian citizen, 44 years old, resides at Jakarta.
                                                    Periode Jabatan                 2022-2025, periode kedua
                                                    Office Term                     2022-2025, second period

                                                    Dasar Hukum Pengangkatan Beliau menjabat sebagai Direktur Utama Perseroan
                                                    Legal Basis of Appointment sejak 2018 dan diangkat kembali berdasarkan Akta
                                                                                    Pernyataan Keputusan Rapat No. 51 tertanggal
                                                                                    27 Juli 2022 yang dibuat di hadapan Fathiah Helmi, SH,
                                                                                    Notaris di Jakarta, dan telah mendapatkan surat
                                                                                    pemberitahuan dari Menteri Hukum dan HAM Republik
                                                                                    Indonesia tertanggal 22 Agustus 2022.
                                                                                    He serves as the President Diarector since 2018 and was
                                                                                    reappointed based on the Meeting Decree No. 51 dated
                                                                                    July 27, 2022, made before Fathiah Helmi, SH, Notary
        RACHMAT HARSONO                                                             at Jakarta, and has received a notification letter from
                                                                                    the Minister of Law and Human Rights of the Republic
                                                                                    of Indonesia dated August 22, 2022.
Direktur Utama
President Director

Riwayat Pendidikan                                                      Educational Background
Beliau meraih gelar Bachelor of Science dari Marquette University,      He obtained his Bachelor of Science from Marquette University,
Wisconsin, USA, (2003) dan Master of Business Administration dari       Wisconsin, USA (2003) and his Master of Business Administration
University of Chicago, Booth School of Business, Amerika Serikat        from the University of Chicago, Booth School of Business, USA
(2011). Beliau juga mengikuti Program Pendidikan Reguler (PPRA)         (2011). He also completed the Regular Education Program (PPRA)
LIII yang diselenggarakan oleh LEMHANNAS (2015). Selain itu,            LIII, organized by the National Resilience Institute (LEMHANNAS)
beliau menyelesaikan program pendidikan Manajemen ASEAN yang            of the Republic of Indonesia (2015). He also completed the ASEAN
diadakan oleh Kansai Economic Federation (2017). Beliau juga telah      Management program held by the Kansai Economic Federation (2017).
menyelesaikan program Executive Master of Business Administration       He also completed the Executive Master of Business Administration
Belt and Road People Bank of China School of Finance (PBSCSF)           Belt and Road program at the People Bank of China School of Finance
Tsinghua University.                                                    (PBSCSF) Tsinghua University.

Riwayat Jabatan                                                         Career Background
Beliau telah berkarier di Perseroan selama lebih dari 22 tahun.         He has been working in the Company for more than 22 years.
Sebelumnya, beliau menjabat sebagai Direktur Komersial                  Previously, he served as the Commercial Director (2004-2018). He
Perseroan (2004-2018). Beliau aktif berorganisasi dan memiliki          is actively involved in a number of organizations and holds strategic
jabatan yang strategis di berbagai organisasi, di antaranya sebagai     positions in several of them, including as Vice Chairman of the
Wakil Ketua Umum Bidang Pengembangan Industri Strategis                 Strategic Industry Development Division at the Indonesian Chamber
Kamar Dagang Indonesia (KADIN), Ketua DPD Ikatan Keluarga               of Commerce and Industry (KADIN), Chairman of the DPD of the
Alumni LEMHANNAS (IKAL) Provinsi Jawa Timur, Ketua B3                   LEMHANNAS Alumni Family Association (IKAL) East Java Province,
Dewan Pimpinan Pusat Organisasi Angkatan Darat (DPP Organda),           Chairman of B3 at the Central Leadership Council of the Indonesian
Ketua Umum Organisasi Kepemudaan Majelis Pandita Buddha                 Army Organization (DPP Organda), Chairman of the Youth
Maitreya Indonesia (PERSADA BUMI), Wakil Ketua Umum Persatuan           Organization of the Pandita Buddha Maitreya of Indonesia (PERSADA
Umat Buddha Indonesia (PERMABUDHI), Wakil Ketua Bidang                  BUMI), Vice Chairman of the Indonesian Buddhist Association
Industri Manufaktur Asosiasi Pengusaha Indonesia (APINDO),              (PERMABUDHI), Vice Chairman of the Manufacturing Division of
Bendahara IKAL Strategic Center, dan anggota Entrepreneurship           the Indonesian Entrepreneurs Association (APINDO), Treasurer of
Advisory Board (EAB) Universitas Surabaya.                              the IKAL Strategic Center, and a member of the Entrepreneurship
                                                                        Advisory Board (EAB) at the University of Surabaya.

Rangkap Jabatan                                                         Concurrent Position
Per 31 Desember 2024, beliau juga menjabat sebagai Direktur             As of December 31, 2024, he also serves as the President Director
Utama dan CEO PT Samator, Direktur Utama PT Samator Gas,                and CEO of PT Samator, the President Director of PT Samator Gas,
Direktur Utama PT Ruci Gas, Komisaris Utama PT Aneka Mega               President Director of PT Ruci Gas, the President Commissioner
Energi, dan Wakil Komisaris Utama PT Krakatau Samator. Beliau           of PT Aneka Mega Energi, and a Vice President Commissioner of
juga tercatat sebagai Konsul Kehormatan Republik Slowakia               PT Krakatau Samator. He is also a Honorary Consul of
Surabaya (sejak Oktober 2021).                                          the Republic of Slovakia in Surabaya (since October 2021).

Hubungan Afiliasi                                                       Affiliations
Beliau memiliki hubungan afiliasi dengan anggota Dewan Komisaris,       He has affiliate relationship with other members of the Board of
anggota Direksi, dan Pemegang Saham Utama dan/atau Pengendali.          Commissioners, members of the Board of Directors, and the Main
                                                                        and/or Controlling Shareholders.




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                                                Berkewarganegaraan Indonesia, berusia 62 tahun, berdomisili di Bekasi.
                                                Indonesian citizen, 62 years old, resides at Bekasi.
                                                Periode Jabatan                        2022-2025, periode kedua
                                                Office Term                            2022-2025, second period
                                                Dasar Hukum Pengangkatan Menjabat       sebagai   Wakil  Direktur    Utama
                                                Legal Basis of Appointment Perseroan sejak 2018 dan diangkat kembali
                                                                           berdasarkan Akta Pernyataan Keputusan Rapat
                                                                           No. 51 tertanggal 27 Juli 2022 yang dibuat
                                                                           di hadapan Fathiah Helmi, SH, Notaris di Jakarta,
                                                                           dan telah mendapatkan surat pemberitahuan dari
                                                                           Menteri Hukum dan HAM Republik Indonesia
                                                                           tertanggal 22 Agustus 2022.
                                                                                       Serves as the Vice President Director since
        FERRYAWAN UTOMO                                                                2018 and was reappointed based on the Meeting
                                                                                       Decree No. 51 dated July 27, 2022, made before
Wakil Direktur Utama                                                                   Fathiah Helmi, SH, Notary at Jakarta, and has
Vice President Director                                                                received a notification letter from the Minister of
                                                                                       Law and Human Rights of the Republic of Indonesia
                                                                                       dated August 22, 2022.

Riwayat Pendidikan                                                     Educational Background
Beliau memperoleh gelar Insinyur dari Institut Teknologi               He obtained an Engineer title from Institut Teknologi Sepuluh
Sepuluh November, Surabaya (1986) dan Magister Manajemen               November, Surabaya, in 1986 and obtained his Master in
dari Institut Pengembangan Wiraswasta Indonesia (IPWI) (1996).         Management from Institut Pengembangan Wiraswasta
Di samping itu, beliau telah mengikuti Program Pengembangan            Indonesia (IPWI) in 1996. In addition, he completed the “Strategic
Eksekutif “Strategic Action Program” yang diadakan oleh P2EB           Action Program” of Executive Development Program organized
Universitas Gadjah Mada, Yogyakarta (2015). Beliau juga telah          by P2EB of Universitas Gadjah Mada, Yogyakarta (2015). He has
menjalani Program Pemantapan Nilai-Nilai Kebangsaan untuk              also completed the Consolidation of National Values for the
Kamar Dagang Indonesia LEMHANNAS Republik Indonesia                    Indonesian Chamber of Commerce Program organized by the
(2019).                                                                Indonesian National Resilience Institute (LEMHANNAS) (2019).

Riwayat Jabatan                                                        Career Background
Sebelum bergabung dengan Perseroan, beliau pernah menjabat             Before joining the Company, he served as the Technical Director
sebagai Direktur Teknik PT Samator (1997-1999) dan kemudian            of PT Samator (1997-1999) and later became the Director of
menjadi Direktur Research and Development PT Samator                   Research and Development of PT Samator (1999-2001).
(1999-2001).

Rangkap Jabatan                                                        Concurrent Position
Per 31 Desember 2024, beliau juga menjabat sebagai                     As of December 31, 2024, he also serves as the Chief Operating
Chief Operating Officer Perseroan, Direktur PT Samator,                Officer of the Company, a Director of PT Samator, the President
Direktur Utama PT Dwi Setia Gas dan PT Sandana Adi Prakarsa,           Director of PT Dwi Setia Gas, the President Director of
Direktur PT Krakatau Samator, serta Komisaris PT Arohera.              PT Sandana Adi Prakarsa, and a Director of PT Krakatau
Beliau juga aktif berorganisasi dan merupakan anggota                  Samator. He is also active in organizations and is a member of
Steering Committee dan Dewan Pembina di Asosiasi Gas Industri          the Steering Committee and Advisory Board at the Indonesian
Indonesia.                                                             Industrial Gas Association.

Hubungan Afiliasi                                                      Affiliations
Beliau tidak memiliki hubungan afiliasi dengan anggota                 He has no affiliate relationship with members of the Board of
Dewan Komisaris dan Direksi, namun terafiliasi dengan                  Commissioners and Board of Directors, but has affiliation with
Pemegang Saham Utama dan/atau Pengendali.                              the Main and/or Controlling Shareholders.




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                                                    Berkewarganegaraan Indonesia, berusia 42 tahun, berdomisili di Surabaya.
                                                    Indonesian citizen, 42 years old, resides at Surabaya.
                                                    Periode Jabatan               2022-2025, periode keenam
                                                    Office Term                   2022-2025, sixth period
                                                    Dasar Hukum Pengangkatan Beliau menjabat sebagai Direktur Perseroan sejak
                                                    Legal Basis of Appointment 2006 dan diangkat kembali berdasarkan Akta
                                                                               Pernyataan Keputusan Rapat No. 51 tertanggal
                                                                               27 Juli 2022 yang dibuat di hadapan Fathiah Helmi, SH,
                                                                               Notaris di Jakarta, dan telah mendapatkan surat
                                                                               pemberitahuan dari Menteri Hukum dan HAM
                                                                               Republik Indonesia tertanggal 22 Agustus 2022.
                                                                                  Serves as a Director since 2006 and was reappointed
                                                                                  based on the Meeting Decree No. 51 dated July 27,
        IMELDA MULYANI                                                            2022, made before Fathiah Helmi, SH, Notary
        HARSONO                                                                   at Jakarta, and has received a notification letter
Direktur                                                                          from the Minister of Law and Human Rights of the
Director                                                                          Republic of Indonesia dated August 22, 2022.


Riwayat Pendidikan                                                     Educational Background
Beliau memperoleh gelar Bachelor of Arts dari National                 She obtained a Bachelor of Arts degree from the National
University of Singapore (2003), Master of Management dari              University of Singapore (2003), a Master of Management degree
Universitas Pelita Harapan dengan predikat Cum Laude (2007),           from Universitas Pelita Harapan with Cum Laude predicate
dan Master of Commercial Law dari University of Edinburgh,             (2007), and a Master of Commercial Law from the University of
Skotlandia (2010). Beliau telah mengikuti Executive Program            Edinburgh, Scotland (2010). She had participated in Executive
Owner/President Management Harvard Business School                     Program Owner/President Management at Harvard Business
(2019-2021). Beliau juga menjadi anggota Harvard Club                  School (2019-2021). She also a member of the Harvard Club
Indonesia, yakni klub alumni resmi Universitas Harvard                 Indonesia, the official alumni club of Harvard University in
di Indonesia (sejak November 2021).                                    Indonesia (since November 2021).

Riwayat Jabatan                                                        Career Background
Beliau sebelumnya menjabat sebagai Head of Procurement                 She previously held the Head of Procurement position in
Samator Group (2003-2012) dan Komisaris Perseroan                      Samator Group (2003-2012) and was the Commissioner of the
(2004-2006). Beliau aktif mengikuti program pelatihan serta            Company (2004-2006). She actively participates in national and
seminar nasional maupun internasional yang berkaitan dengan            international training programs and seminars on laws, finance,
hukum, keuangan, manajemen, dan sektor gas industri. Beliau            management, and the industrial gas sector. She was once the
pernah menjabat sebagai Chapter President Entrepreneurs’               Chapter President of the Entrepreneurs’ Organization (EO)
Organization (EO) Indonesia East Chapter (2018-2019). Beliau           Indonesia East Chapter (2018-2019). She has been recognized
pernah dianugerahi “Top 10 Indonesia Young Women Future                with several awards, including “Top 10 Indonesia Young Women
Business Leaders 2013” dari Majalah SWA, “Top 10 Most Influential      Future Business Leaders 2013” by SWA Magazine, “Top 10 Most
Businesswomen in Indonesia 2018” oleh Indonesia Tatler, dan            Influential Businesswomen in Indonesia 2018” by Indonesia
“99 Most Inspiring Women 2019” oleh Globe Asia.                        Tatler, and “99 Most Inspiring Women 2019” by Globe Asia.

Rangkap Jabatan                                                        Concurrent Position
Per 31 Desember 2024, beliau juga menjabat sebagai                     As of December 31, 2024, she also serves as the President
Direktur Utama PT Aneka Mega Energi, Wakil Direktur Utama              Director of PT Aneka Mega Energi, the Vice President Director of
PT Samator, Direktur PT Samator Gas Industri, Direktur Utama           PT Samator, a Director of PT Samator Gas Industri, the President
PT Samabayu Mandala dan Komisaris PT Sandana.                          Director of PT Samabayu Mandala and a Commissioner of
                                                                       PT Sandana.

Hubungan Afiliasi                                                      Affiliations
Beliau memiliki hubungan afiliasi dengan Dewan Komisaris,              She has affiliate relationship with members of the Board of
Direksi, dan Pemegang Saham Utama dan/atau Pengendali.                 Commissioners, Board of Directors, and the Main and/or
                                                                       Controlling Shareholders.




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                                                   Berkewarganegaraan Indonesia, berusia 56 tahun, berdomisili di Surabaya.
                                                   Indonesian citizen, 56 years old, resides at Surabaya.
                                                   Periode Jabatan                        2022-2025, periode ketiga
                                                   Office Term                            2022-2025, third period
                                                   Dasar Hukum Pengangkatan Beliau menjabat sebagai Direktur Perseroan sejak
                                                   Legal Basis of Appointment 2015 dan diangkat kembali berdasarkan Akta
                                                                              Pernyataan Keputusan Rapat No. 51 tertanggal
                                                                              27 Juli 2022 yang dibuat di hadapan Fathiah Helmi, SH,
                                                                              Notaris di Jakarta, dan telah mendapatkan surat
                                                                              pemberitahuan dari Menteri Hukum dan HAM
                                                                              Republik Indonesia tertanggal 22 Agustus 2022.
                                                                                          Serves as a Director since 2015 and was reappointed
                                                                                          based on the Meeting Decree No. 51 dated July 27,
        NINI LIEMIJANTO                                                                   2022, made before Fathiah Helmi, SH, Notary
                                                                                          at Jakarta, and has received a notification letter
Direktur                                                                                  from the Minister of Law and Human Rights of the
Director                                                                                  Republic of Indonesia dated August 22, 2022.


Riwayat Pendidikan                                                        Educational Background
Beliau meraih gelar Sarjana Ekonomi dari Fakultas Ekonomi                 She obtained a Bachelor’s degree in Economics from the Faculty
dan Bisnis jurusan Akuntansi (1991) dan menyelesaikan                     of Economics and Business, majoring in Accounting (1991), and
Program Profesi Akuntansi (PPA) (2005) dari Universitas                   completed the Professional Accounting Program (PPA) (2005)
Surabaya. Beliau juga meraih gelar Magister Manajemen dari                from Universitas Surabaya. She also earned a Master’s degree
Universitas Gadjah Mada, Yogyakarta (2012), menyelesaikan                 in Management from Gadjah Mada University, Yogyakarta
Program Konsolidasi Nilai Nasional Kadin Indonesia yang                   (2012), and completed the National Value Consolidation
diselenggarakan oleh LEMHANNAS Indonesia (2019). Selain                   Program by Kadin Indonesia organized by LEMHANNAS
itu, beliau memiliki berbagai sertifikasi, antara lain Certified          Indonesia (2019). In addition, she holds various certifications,
Financial Modelling (CFM) Master Class (2014), Certified                  including Certified Financial Modelling (CFM) Master Class
Management Accountant (CMA) (Oktober 2021) dari Institute                 (2014), Certified Management Accountant (CMA) (October
of Certified Management Accountant, Certified Environmental               2021) from the Institute of Certified Management Accountants,
& Sustainability Analyst (CESA) dari Accounting Department &              Certified Environmental & Sustainability Analyst (CESA) from
Continuing Education Centre Petra Christian University (2023),            the Accounting Department & Continuing Education Centre at
Certified Business Valuation (CBV) (2024), Certified Enterprise           Petra Christian University (2023), Certified Business Valuation
Risk Analyst (CERA) (2024), serta Certification in Audit Committee        (CBV) (2024), Certified Enterprise Risk Analyst (CERA) (2024),
Practices (CACP) (2024).                                                  and Certification in Audit Committee Practices (CACP) (2024).

Riwayat Jabatan                                                           Career Background
Beliau memulai kariernya sebagai Staf Akuntansi dan Keuangan              She started her career at PT Samator as an Accounting and
PT Samator (1989-1992), Senior Supervisor Controller PT Samator           Finance Staff (1989-1992), Senior Supervisor Controller at
(1992-1994), Kepala Divisi Internal Audit PT Samator                      PT Samator (1992-1994), Head of the Internal Audit Division at
(1994-2001), General Manager Keuangan PT Samator (2001-2011),             PT Samator (1994-2001), the General Manager of Finance at
dan Wakil Direktur Keuangan PT Samator (2011-2015).                       PT Samator (2001-2011), the Deputy Finance Director of
                                                                          PT Samator (2011-2015).

Rangkap Jabatan                                                           Concurrent Position
Beliau menjabat sebagai Direktur PT Samator Gas Industri                  She serves as a Director of PT Samator Gas Industri (since 2005),
(sejak 2005), Direktur PT Aneka Gas Industri Tbk (sejak 2015),            a Director of PT Aneka Gas Industri Tbk (since 2015), and
dan Direktur PT Aneka Mega Energi (sejak 2023).                           a Director of PT Aneka Mega Energi (since 2023).

Hubungan Afiliasi                                                         Affiliations
Beliau tidak memiliki hubungan afiliasi dengan anggota                    She has no affiliate relationship with members of the Board of
Dewan Komisaris dan Direksi, namun terafiliasi dengan                     Commissioners and Board of Directors, but has affiliation with
Pemegang Saham Utama dan/atau Pengendali.                                 the Main and/or Controlling Shareholders.




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                                                    Berkewarganegaraan Indonesia, berusia 58 tahun, berdomisili di Surabaya.
                                                    Indonesian citizen, 58 years old, resides at Surabaya.
                                                    Periode Jabatan              2022-2025, periode ketiga
                                                    Office Term                  2022-2025, third period
                                                    Dasar Hukum Pengangkatan Beliau menjabat sebagai Direktur Perseroan sejak
                                                    Legal Basis of Appointment 2015 dan diangkat kembali berdasarkan Akta
                                                                               Pernyataan Keputusan Rapat No. 51 tertanggal
                                                                               27 Juli 2022 yang dibuat di hadapan Fathiah Helmi, SH,
                                                                               Notaris di Jakarta, dan telah mendapatkan surat
                                                                               pemberitahuan dari Menteri Hukum dan HAM
                                                                               Republik Indonesia tertanggal 22 Agustus 2022.
                                                                                 Serves as a Director since 2015 and was reappointed
                                                                                 based on the Meeting Decree No. 51, dated July 27,
        BUDI SUSANTO                                                             2022, made before Fathiah Helmi, SH, Notary
                                                                                 at Jakarta, and has received a notification letter
Direktur                                                                         from the Minister of Law and Human Rights of the
Director                                                                         Republic of Indonesia dated August 22, 2022.



Riwayat Pendidikan                                                     Educational Background
Beliau mengenyam pendidikan di Teknik Mesin, Institut Teknologi        He studied Mechanical Engineering at the Institut Teknologi
Sepuluh Nopember, Surabaya (1985) dan telah mengikuti                  Sepuluh Nopember, Surabaya (1985) and participated in
Program Pengembangan Eksekutif “Strategic Action Program”              the “Strategic Action Program” of Executive Development
yang diadakan oleh P2EB Universitas Gadjah Mada, Yogyakarta            Program organized by P2EB of Universitas Gadjah Mada,
(2015), serta Pendidikan Pemantapan Nilai-Nilai Kebangsaan             Yogyakarta (2015), as well as the Consolidation of National
Bagi Entrepreneurs Organization Angkatan II LEMHANNAS                  Values Education for Entrepreneurs Organization Batch II by
RI (2018). Beliau juga telah mengikuti Program Pemantapan              LEMHANNAS (2018). He also completed the Consolidation
Nilai-Nilai Kebangsaan untuk Kamar Dagang Indonesia                    of National Values Program for the Indonesian Chamber of
LEMHANNAS Republik Indonesia (2019).                                   Commerce by LEMHANNAS (2019).

Riwayat Jabatan                                                        Career Background
Sebelumnya, beliau pernah menjabat sebagai Manajer Pabrik              He once held the Factory Manager position of PT Samator
PT Samator (1996-2004), General Manager Perseroan (2004-2013),         (1996-2004), the General Manager of the Company (2004-2013),
dan Direktur PT Samator (2013-2015).                                   and a Director of PT Samator (2013-2015).

Rangkap Jabatan                                                        Concurrent Position
Per 31 Desember 2024, beliau juga menjabat sebagai Direktur            As of December 31, 2024, he also serves as a Director of
PT Samabayu Mandala.                                                   PT Samabayu Mandala.

Hubungan Afiliasi                                                      Affiliations
Beliau tidak memiliki hubungan afiliasi dengan anggota                 He has no affiliate relationship with members of the Board of
Dewan Komisaris dan Direksi, namun terafiliasi dengan                  Commissioners and Board of Directors, but has affiliation with
Pemegang Saham Utama dan/atau Pengendali.                              the Main and/or Controlling Shareholders.




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       Management Discussion and Analysis                 Good Corporate Governance                             Sustainability Report




                                                   Berkewarganegaraan Indonesia, berusia 59 tahun, berdomisili di Surabaya.
                                                   Indonesian citizen, 59 years old, resides at Surabaya.
                                                   Periode Jabatan                        2022-2025, periode kedua
                                                   Office Term                            2022-2025, second period
                                                   Dasar Hukum Pengangkatan Menjabat sebagai Direktur Perseroan sejak
                                                   Legal Basis of Appointment 2018 dan diangkat kembali berdasarkan Akta
                                                                              Pernyataan Keputusan Rapat No. 51 tertanggal
                                                                              27 Juli 2022 yang dibuat di hadapan Fathiah Helmi, SH,
                                                                              Notaris di Jakarta, dan telah mendapatkan surat
                                                                              pemberitahuan dari Menteri Hukum dan HAM
                                                                              Republik Indonesia tertanggal 22 Agustus 2022.
                                                                                          Serves as a Director since 2018 and was reappointed
                                                                                          based on the Meeting Decree No. 51 dated July 27,
        DJANARKO TJANDRA                                                                  2022, made before Fathiah Helmi, SH, Notary
                                                                                          at Jakarta, and has received a notification letter
Direktur                                                                                  from the Minister of Law and Human Rights of the
Director                                                                                  Republic of Indonesia dated August 22, 2022.



Riwayat Pendidikan                                                        Educational Background
Beliau meraih gelar Diploma Sastra Inggris dari UNESA                     He obtained an English Literature Diploma from UNESA
(d/h IKIP Surabaya) (1987), Master of Science (MSc) in Chemical           (formerly IKIP Surabaya) in 1987, Master of Science (MSc)
Engineering dari Technical University, Berlin (1997), serta Master        degree in Chemical Engineering from Technical University,
of Science in International Technology Transfer Management                Berlin (1997), and a Master of Science in International
dari University of Applied Sciences, Berlin (2000). Beliau juga           Technology Transfer Management from the University of
aktif mengikuti konferensi dan pelatihan, di antaranya Gasworld           Applied Sciences, Berlin (2000). He also actively participates
Conference (2019 dan 2023), serta Program Pemantapan                      in conferences and training, including Gasworld Conference
Nilai-Nilai Kebangsaan bagi Asosiasi Pengusaha Truk Indonesia             (2019 and 2023), and the Consolidation of National Values
(APTRINDO) LEMHANNAS Republik Indonesia (2019).                           Program for the Indonesian Truck Business Association
                                                                          (APTRINDO) by LEMHANNAS RI (2019).

Riwayat Jabatan                                                           Career Background
Beliau memulai karier sebagai Project Assistant BOSS                      He started his career as a Project Assistant at BOSS GmbH
GmbH (Formex-Pyrolysis Project) (1999-2000) dan Deputy                    (Formex-Pyrolysis Project) (1999-2000) and the Deputy General
General Manager Research and Development Department                       Manager of the Research and Development Department at
PT Pabrik Kertas Tjiwi Kimia Tbk (2000-2004). Selain itu,                 PT Pabrik Kertas Tjiwi Kimia Tbk (2000-2004). In addition, he also
beliau juga pernah menjabat sebagai Manajer RnD PT Samator                held the RnD Manager position at PT Samator (2004-2010), the
(2004-2010), General Manager PT Samator (2010-2018), dan                  General Manager of PT Samator (2010-2018), and a Director of
Direktur PT Samator Tomoe (2012-2018).                                    PT Samator Tomoe (2012-2018).

Rangkap Jabatan                                                           Concurrent Position
Beliau tidak memiliki rangkap jabatan sebagai anggota Direksi,            He does not hold any concurrent positions as a member of
Dewan Komisaris, atau jabatan lain, baik di Perseroan ataupun             the Board of Directors, Board of Commissioners, or any other
institusi lainnya.                                                        position, either in the Company or in other institutions.

Hubungan Afiliasi                                                         Affiliations
Beliau tidak memiliki hubungan afiliasi dengan anggota                    He has no affiliate relationship with members of the Board of
Dewan Komisaris dan Direksi, namun terafiliasi dengan                     Commissioners and Board of Directors, but has affiliation with
Pemegang Saham Utama dan/atau Pengendali.                                 the Main and/or Controlling Shareholders.




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                                                   Berkewarganegaraan Indonesia, berusia 56 tahun, berdomisili di Surabaya.
                                                   Indonesian citizen, 56 years old, resides at Surabaya.
                                                   Periode Jabatan              2022-2025, periode pertama
                                                   Office Term                  2022-2025, first period
                                                   Dasar Hukum Pengangkatan Menjabat sebagai Direktur Perseroan berdasarkan
                                                   Legal Basis of Appointment keputusan para Pemegang Saham Perseroan
                                                                              dalam RUPS Tahunan pada 27 Juli 2022, yang telah
                                                                              dituangkan dalam Akta Pernyataan Keputusan Rapat
                                                                              No. 51 tertanggal 27 Juli 2022, dibuat di hadapan
                                                                              Fathiah Helmi, SH, Notaris di Jakarta, dan telah
                                                                              mendapatkan surat pemberitahuan dari Menteri
                                                                              Hukum dan HAM Republik Indonesia tertanggal
                                                                              22 Agustus 2022.
        OCTAVIANUS SANTOSO                                                      Serves as a Director based on the resolutions of the
        RASTANTO                                                                Shareholders at the Annual GMS held on July 27,
Direktur                                                                        2022, stated in the Meeting Decree No. 51 dated
Director                                                                        July 27, 2022, made before Fathiah Helmi, SH,
                                                                                Notary at Jakarta, and has received a notification
                                                                                letter from the Minister of Law and Human Rights
                                                                                of the Republic of Indonesia dated August 22, 2022.


Riwayat Pendidikan                                                    Educational Background
Beliau memperoleh gelar Sarjana Teknik Elektro dari                   He obtained his Bachelor degree in Electrical Engineering from
Institut Teknologi Adhitama (1995).                                   Institut Teknologi Adhitama (1995).

Riwayat Jabatan                                                       Career Background
Beliau memulai karier sebagai Plant Manager (2007-2018)               He started his career as a Plant Manager (2007-2018) and a
dan Sustainability Manager (2018-2021) di PT Omya Indonesia.          Sustainability Manager (2018-2021) at PT Omya Indonesia.

Rangkap Jabatan                                                       Concurrent Position
Beliau tidak memiliki rangkap jabatan sebagai anggota Direksi,        He does not hold any concurrent positions as a member of
Dewan Komisaris, atau jabatan lain, baik di Perseroan ataupun         the Board of Directors, Board of Commissioners, or any other
institusi lainnya.                                                    position, either in the Company or in other institutions.

Hubungan Afiliasi                                                     Affiliations
Beliau tidak memiliki hubungan afiliasi dengan anggota                He has no affiliate relationship with members of the Board of
Dewan Komisaris, anggota Direksi lainnya, dan Pemegang                Commissioners, other members of the Board of Directors, and
Saham Utama dan/atau Pengendali.                                      the Main and/or Controlling Shareholders.




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                                                  Berkewarganegaraan Indonesia, berusia 56 tahun, berdomisili di Singapura.
                                                  Indonesian citizen, 56 years old, resides at Singapore.
                                                  Periode Jabatan                       2023-2026, periode pertama
                                                  Office Term                           2023-2026, first period
                                                  Dasar Hukum Pengangkatan Menjabat sebagai Direktur Perseroan berdasarkan
                                                  Legal Basis of Appointment keputusan para Pemegang Saham Perseroan
                                                                             dalam RUPS Tahunan pada 31 Mei 2023, yang telah
                                                                             dituangkan dalam Akta Pernyataan Keputusan
                                                                             Rapat No. 68 tertanggal 31 Mei 2023, dibuat
                                                                             di hadapan Ira Sudjono, SH, MHum, MKnm, MM, MSi,
                                                                             Notaris di Jakarta, dan telah mendapatkan surat
                                                                             pemberitahuan dari Menteri Hukum dan HAM
                                                                             Republik Indonesia tertanggal 9 Juni 2023.

        ANDY PURWOHARDONO                                                               Serves as a Director according to the resolutions of
                                                                                        the Shareholders during the Annual GMS held on
Direktur                                                                                May 31, 2023, stated on the Meeting Decree No. 68
Director                                                                                dated May 31, 2023, made before Ira Sudjono, SH,
                                                                                        MHum, MKnm, MM, MSi, Notary at Jakarta, and has
                                                                                        received a notification letter from the Minister of Law
                                                                                        and Human Rights of the Republic of Indonesia dated
                                                                                        June 9, 2023.

Riwayat Pendidikan                                                      Educational Background
Beliau meraih gelar Bachelor of Science dari Oregon State               He obtained a Bachelor of Science degree from the Oregon
University, Amerika Serikat (1991) dan Master of Business               State University, United States of America (1991), and a Master
Administration dari University of Texas, Amerika Serikat (1993).        of Business Administration degree from University of Texas,
                                                                        United States of America (1993).

Riwayat Jabatan                                                         Career Background
Sebelumnya, beliau menjabat sebagai Direktur di PT Link Net Tbk         Previously, he served as a Director at PT Link Net Tbk (2013-2022),
(2013-2022), PT Matahari Department Store Tbk (2014-2017),              PT Matahari Department Store Tbk (2014-2017), PT MAP Adi
PT MAP Adi Perkasa Tbk (2015-2020), dan PT Softex Indonesia             Perkasa Tbk (2015-2020), and PT Softex Indonesia (2016-2020),
(2016-2020), serta Komisaris PT MAP Active Adiperkasa Tbk               as well as a Commissioner at PT MAP Active Adiperkasa Tbk
(2020-2023).                                                            (2020-2023).

Rangkap Jabatan                                                         Concurrent Position
Beliau merangkap jabatan sebagai Partner CVC Asia Pacific               He holds concurrent positions as Partner at CVC Asia Pacific
(Singapore) Pte Ltd, serta Komisaris di beberapa perusahaan,            (Singapore) Pte Ltd, as well as Commissioner at several
yakni PT Siloam International Hospitals Tbk (sejak 2016),               companies, namely PT Siloam International Hospitals Tbk
dan PT Soho Global Health Tbk (sejak 2021).                             (since 2016) and PT Soho Global Health Tbk (since 2021).

Hubungan Afiliasi                                                       Affiliations
Beliau tidak memiliki hubungan afiliasi dengan anggota                  She has no affiliate relationships with members of the Board of
Dewan Komisaris, anggota Direksi lainnya, dan Pemegang                  Commissioners, other members of the Board of Directors, or
Saham Utama dan/atau Pengendali.                                        the Majority and/or Controlling Shareholders.




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Perubahan Komposisi Dewan Komisaris                                   Changes in the Composition of
dan Direksi                                                           the Board of Commissioners
                                                                      and Board of Directors

Sepanjang tahun 2024, komposisi anggota Dewan Komisaris               Throughout 2024, the composition of the members of the Board
dan Direksi Perseroan tetap tidak mengalami perubahan.                of Commissioners and Board of Directors remained unchanged.
Stabilitas dalam manajemen ini mencerminkan komitmen                  This stability in the Management team reflects the Company's
Perseroan untuk menjaga kesinambungan kepemimpinan                    commitment to maintaining leadership continuity to support
dalam mendukung kelancaran operasional dan pencapaian                 smooth operations and the achievement of strategic goals.
tujuan strategis.


Namun demikian, Perseroan telah menerima surat                        However, the Company has received a letter of resignation
pengunduran diri dari Bapak Setyo Wahono selaku Wakil                 from Mr. Setyo Wahono as the Vice President Commissioner in
Komisaris Utama pada 20 Januari 2025, yang akan dimintakan            January 20, 2025, which will be submitted for approval at the
persetujuannya dalam RUPS mendatang.                                  upcoming General Meeting of Shareholders.




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Informasi Pemegang Saham                                                                         [POJK C.3]

Shareholders Information


Informasi terkait Pemegang Saham Perseroan diungkapkan                            Information related to the Shareholders is presented as follows.
sebagai berikut.


                                                             Per 1 Januari 2024                                Per 31 Desember 2024
                                                            As of January 1, 2024                             As of December 31, 2024
     Nama Pemegang Saham                         Jumlah Saham                                       Jumlah Saham
       Shareholder Name                            (Lembar)                   Kepemilikan                                          Kepemilikan
                                                                                                      (Lembar)
                                                                               Ownership                                            Ownership
                                                Number of Shares                  (%)              Number of Shares                    (%)
                                                   (Shares)                                            (Shares)
               PEMEGANG SAHAM YANG MEMILIKI 5% ATAU LEBIH SAHAM / SHAREHOLDERS WITH 5% SHARE OWNERSHIP OR MORE
PT Samator                                         1.080.693.020                   35,24               1.080.693.020                        35,24
Matrix Company Limited                               989.253.120                   32,26                 998.181.820                        32,55
PT Aneka Mega Energi                                 459.999.000                   15,00                 459.999.000                        15,00
PT Saratoga Investama Sedaya Tbk                     306.666.000                   10,00                 306.666.000                        10,00
                                    PEMEGANG SAHAM YANG MASING-MASING MEMILIKI KURANG DARI 5% SAHAM /
                                       SHAREHOLDERS WITH 5% (FIVE PERCENT) SHARE OWNERSHIP OR LESS
Masyarakat
                                                     230.048.860                    7,50                 221.120.160                         7,21
Public
Total                                              3.066.660.000                  100,00               3.066.660.000                       100,00




Kepemilikan Saham Berdasarkan Kelompok Pemegang Saham
Share Ownership by Group of Shareholders

                                                           Per 1 Januari 2024                                  Per 31 Desember 2024
                                                          As of January 1, 2024                               As of December 31, 2024
           Kelompok                            Jumlah         Jumlah Saham                         Jumlah          Jumlah Saham
        Pemegang Saham                        Pemegang          (Lembar)          Kepemilikan     Pemegang           (Lembar)              Kepemilikan
     Group of Shareholders                      Saham           Number of          Ownership        Saham              Number of            Ownership
                                                 Total            Shares              (%)            Total               Shares                (%)
                                             Shareholders        (Shares)                        Shareholders           (Shares)
                                                         KEPEMILIKAN LOKAL / LOCAL OWNERSHIP
Individu
                                                 5.804             132.164.691            4,31        4.430             125.796.491                 4,10
Individual
Institusi
Institution
   Perseroan Terbatas
                                                   12           1.850.882.389         60,35              12          1.850.901.989              60,36
   Limited Liability Companies
   Dana Pensiun
                                                   11                5.129.300            0,17            7                3.732.100                0,12
   Pension Funds
   Asuransi
                                                    6                6.628.300            0,22            8                8.655.400                0,28
   Insurance
   Reksadana
                                                    5               33.162.300            1,08            4               29.220.000                0,95
   Mutual Fund
   Yayasan
                                                    2                 986.500             0,03            2                  986.500                0,03
   Foundation
Sub Total                                        5.840          2.028.953.480         66,16           4.463          2.019.292.480              65,85
                                                         KEPEMILIKAN ASING / FOREIGN OWNERSHIP
Individu
                                                    8                1.244.900            0,04            9                6.625.300                0,22
Individual
Institusi
                                                   31           1.036.461.620         33,80              19          1.040.742.220              33,94
Institution
Sub Total                                          39           1.037.706.520         33,84              28          1.047.367.520              34,15
Total                                            5.879          3.066.660.000        100,00           4.491          3.066.660.000             100,00




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Kepemilikan Saham Langsung oleh Dewan Komisaris dan Direksi
Shareholding by the Board of Commissioners and Board of Directors

                                                                                          Per 1 Januari 2024                   Per 31 Desember 2024
                                                                                         As of January 1, 2024                As of December 31, 2024
                                                                                  Jumlah Saham                            Jumlah Saham
     Nama Pemegang Saham                                Jabatan
                                                                                    (Lembar)             Kepemilikan        (Lembar)            Kepemilikan
       Shareholder Name                                 Position
                                                                                     Number of            Ownership         Number of            Ownership
                                                                                       Shares                (%)              Shares                (%)
                                                                                      (Shares)                               (Shares)
                                                        DEWAN KOMISARIS / BOARD OF COMMISSIONERS
                                             Komisaris Utama
 Heyzer Harsono                                                                              -                   -                  -                    -
                                             President Commissioner
                                             Wakil Komisaris Utama
 Rasid Harsono                                                                               -                   -                  -                    -
                                             Vice President Commissioner
                                             Wakil Komisaris Utama
 Setyo Wahono*                                                                               -                   -                  -                    -
                                             Vice President Commissioner
                                             Komisaris
 Michael W. P. Soeryadjaya                                                                   -                   -                  -                    -
                                             Commissioner
                                             Komisaris
 Atiff Ibrahim Gill                                                                          -                   -                  -                    -
                                             Commissioner
                                             Komisaris Independen
 Sutanto                                                                                     -                   -                  -                    -
                                             Independent Commissioner
                                             Komisaris Independen
 Robiyanto                                                                                   -                   -                  -                    -
                                             Independent Commissioner
                                             Komisaris Independen
 Hans-Gerd Wienands                                                                          -                   -                  -                    -
                                             Independent Commissioner
                                                                  DIREKSI / BOARD OF DIRECTORS
                                             Direktur Utama
 Rachmat Harsono                                                                             -                   -                  -                    -
                                             President Director
                                             Wakil Direktur Utama
 Ferryawan Utomo                                                                             -                   -                  -                    -
                                             Vice President Director
                                             Direktur
 Imelda Mulyani Harsono                                                                      -                   -                  -                    -
                                             Director
                                             Direktur
 Nini Liemijanto                                                                       25.200                 0,00            25.200                  0,00
                                             Director
                                             Direktur
 Budi Susanto                                                                                -                   -                  -                    -
                                             Director
                                             Direktur
 Djanarko Tjandra                                                                            -                   -                  -                    -
                                             Director
                                             Direktur
 Andy Purwohardono                                                                           -                   -                  -                    -
                                             Director
                                             Direktur
 Octavianus Santoso Rastanto                                                            9.700                 0,00             9.700                  0,00
                                             Director

*) Mengajukan pengunduran diri pada 20 Januari 2025. / Tender his resignation on January 20, 2025.


Kepemilikan Saham Tidak Langsung oleh                                                     Indirect Share Ownership by the Board of
Dewan Komisaris dan Direksi                                                               Commissioners and Board of Directors
Hingga Desember 2024, tidak ada anggota Dewan Komisaris                                   As of December 31, 2024, no member of the Board of
maupun Direksi yang memiliki saham secara tidak langsung                                  Commissioners and Board of Directors have indirect share
di Perseroan.                                                                             ownership in the Company.



Informasi Mengenai Pemegang Saham                                                         Information on Main and Controlling
Utama dan Pengendali                                                                      Shareholders
Per 31 Desember 2024, Pemegang Saham Utama Perseroan adalah                               As of December 31, 2024, the Majority Shareholder is
PT Samator dengan kepemilikan 35,24%. Selain itu, PT Aneka                                PT Samator, with 35.24% ownership. In addition, PT Aneka Mega
Mega Energi (AME), yang merupakan bagian dari Grup Samator,                               Energi (AME), which is part of the Samator Group, owns 15.00%
memiliki 15,00% saham. Secara keseluruhan, Grup Samator                                   of the shares. Overall, Samator Group holds a 50.24% stake
menguasai 50,24% saham Perseroan. Dengan kepemilikan ini,                                 in the Company. With this ownership, Samator Group has
Grup Samator memiliki pengaruh dalam pengambilan keputusan                                significant influence over strategic decision-making and acts as
strategis dan berperan sebagai Pemegang Saham pengendali.                                 the Controlling Shareholder.




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Struktur Grup Perseroan
The Company’s Group Structure


Struktur grup Perseroan menjelaskan pemilik manfaat akhir dari                The Company's group structure explains the ultimate beneficial
kepemilikan saham, sebagaimana disajikan dalam bagan berikut.                 owners of the shareholding, as presented in the following chart.



     Matrix Holding Limited



                                          *)
                                               Grace Peradhana Harsono                 *)
                                                                                            Rachmat Harsono                 *)
                                                                                                                                 Imelda Mulyani Harsono
            100,00%




                                                45,93%      13,18%                   22,96%          8,52%                        22,96%      7,46%




     Matrix Company Limited                                      PT Aneka Mega Energi                                                PT Samator




             32,55%                                                      15,00%                                                        35,24%




      66,24%                  51,00%                  99,92%                99,83%                    99,00%



                                                    PT Samator
                           PT Samator                                                               PT Samator
 PT Samator Land                                      Logistik            PT Sandana                                        PT Samator Indo Gas Tbk
                             Tomoe                                                                Pharmaceutical
                                                     Internusa




                                                                            50,00%
                                                                                                                   35,21%



                                                                                                               PT Krakatau
                                                                          PT Ruci Gas            29,34%
                                                                                                                Samator




*Merupakan pemilik manfaat akhir dari Perseroan. / The Company’s beneficial owners.




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           50,00%



                                                                                Masyarakat (Kepemilikan <5%)
   Edwin Soeryadjaya                        Sandiaga Uno                                                                    PT Unitras Pertama
                                                                                  Public (Ownership <5%)



           35,81%                                 21,51%                                       9,96%                               32,72%




   *)
        Heyzer Harsono                      *)
                                                 Rasid Harsono




  4,36%          1,95%                    3,78%             1,69%




                                     Masyarakat (Kepemilikan <5%)                                                         PT Saratoga Investama
                                       Public (Ownership <5%)                                                                  Sedaya Tbk



                                                   7,21%                                                                           10,00%




  99,00%                 40,00%                    50,00%                   99,96%                     30,00%



                                                                         PT Sandana
                                           PT Samator Taiyo                                       PT Samator
PT Arohera           PT Samator LNG                                       Teknologi
                                            Nippon Sanso                                        Dasanada Medika
                                                                          Internusa




  99,91%



PT Samator
Gas Industri



  60,00%




PT Samabayu
  Mandala




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Kronologi Pencatatan Saham
Share Listing Chronology



Perseroan mencatatkan saham di Bursa Efek Indonesia                              The Company listed its shares on the Indonesia Stock Exchange
pada 28 September 2016. Hingga Desember 2024, modal                              on September 28, 2016. As of December 2024, the issued
yang ditempatkan dan disetor penuh tercatat sebesar                              and fully paid-up capital is recorded at Rp1,533,330,000,000.
Rp1.533.330.000.000,-. Informasi lengkap mengenai kronologi                      Complete information regarding the share listing chronology is
pencatatan saham disajikan sebagai berikut.                                      presented as follows.


                                                                                                 Jumlah Saham      Nilai             Harga
            Tanggal                                    Aksi Korporasi                              (Lembar)       Nominal         Pelaksanaan
             Date                                     Corporate Action                           Total Shares     Par Value      Exercise Price
                                                                                                   (Shares)         (Rp)              (Rp)

                                    Penawaran Umum Perdana Saham PT Aneka Gas
 28 September 2016                  Industri Tbk                                                   763.160.000       500                 1.100
 September 28, 2016
                                    Initial Public Offering (IPO) of PT Aneka Gas Industri Tbk
 28 September 2016                  Program Kepemilikan Saham Perseroan oleh Karyawan
                                                                                                     3.500.000       500                     -
 September 28, 2016                 Employee Share Ownership Program (ESOP)
                                    Penambahan Modal Tanpa Hak Memesan Efek Terlebih
 28 September 2016                  Dahulu (PMTHMETD)                                              153.333.000       500                 1.100
 September 28, 2016
                                    Private Placement
 28 September 2016                  Pencatatan Saham Perseroan
                                                                                                  3.066.660.000      500                     -
 September 28, 2016                 Company Share Listing
 5 Mei-5 Agustus 2020               Pembelian Saham Kembali
                                                                                                    23.000.000       500                408,70
 May 5-August 5, 2020               Shares Buyback
                                                                                                                               Sesuai Keterbukaan
                                    Pengalihan Saham Pembelian Kembali untuk                                                   Informasi Perseroan
 1 Agustus 2022-31 Januari 2023     Pelaksanaan Employee Stock Purchase Plan (ESPP)                 Hingga / To                  In accordance to
                                                                                                                     500
 August 1, 2022-January 31, 2023    Transfer of Shares Buyback for Employee Stock                    2.500.000                    the Company’s
                                    Purchase Plan (ESPP)                                                                            Information
                                                                                                                                     Disclosure
 4 Januari 2023                     Pelepasan kembali saham treasury
                                                                                                        67.900       500                 1.954
 January 4, 2023                    Sales of Buyback Shares
 22 Februari 2023                   Pelepasan kembali saham treasury
                                                                                                         5.800       500                 1.954
 February 22, 2023                  Sales of Buyback Shares
 15 Maret 2023                      Pelepasan kembali saham treasury
                                                                                                    21.478.200       500                 1.954
 March 15, 2023                     Sales of Buyback Shares




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Kronologi Pencatatan Efek Lainnya
Other Securities Listing Chronology



Perseroan mencatatkan efek lainnya, yaitu obligasi dan                      The Company has listed other securities, namely bonds and
sukuk ijarah di Bursa Efek Indonesia, yang diuraikan sebagai                sukuk ijarah, on the Indonesia Stock Exchange, as described
berikut.                                                                    below.


                                                   Nominal               Tanggal                 Tanggal          Tingkat Kupon
               Nama Obligasi                                                                   Jatuh Tempo
                                                   Amount               Penerbitan                                 Coupon Rate              Status
                Bond Name
                                                    (Rp)              Issuance Date            Maturity Date           (%)

                                                               OBLIGASI / BOND
 Obligasi Berkelanjutan I Aneka Gas Industri
 Tahap I Tahun 2017 Seri A                                               7 Juni 2017             6 Juni 2020                                Lunas
                                                  45.000.000.000                                                        9,90
 Shelf Registration Bonds I Aneka Gas Industri                          June 7, 2017            June 6, 2020                                 Paid
 Phase I Year 2017 A Series
 Obligasi Berkelanjutan I Aneka Gas Industri
 Tahap I Tahun 2017 Seri B                                               7 Juni 2017             6 Juni 2022                                Lunas
                                                  19.000.000.000                                                       10,35
 Shelf Registration Bonds I Aneka Gas Industri                          June 7, 2017            June 6, 2020                                 Paid
 Phase I Year 2017 B Series
 Obligasi Berkelanjutan I Aneka Gas Industri
 Tahap II Tahun 2017 Seri A                                          6 Desember 2017          5 Desember 2020                               Lunas
                                                 195.000.000.000                                                        9,50
 Shelf Registration Bonds I Aneka Gas Industri                       December 6, 2017         December 5, 2020                               Paid
 Phase II Year 2017 A Series
 Obligasi Berkelanjutan I Aneka Gas Industri
 Tahap II Tahun 2017 Seri B                                          6 Desember 2017          5 Desember 2022                               Lunas
                                                  61.000.000.000                                                        9,90
 Shelf Registration Bonds I Aneka Gas Industri                       December 6, 2017         December 5, 2020                               Paid
 Phase II Year 2017 B Series
 Obligasi Berkelanjutan I Aneka Gas Industri
 Tahap III Tahun 2019 Seri A                                           20 Maret 2019           19 Maret 2022                                Lunas
                                                 164.000.000.000                                                       11,00
 Shelf Registration Bonds I Aneka Gas Industri                         March 20, 2019          March 19, 2022                                Paid
 Phase III Year 2019 A Series
 Obligasi Berkelanjutan I Aneka Gas Industri
 Tahap III Tahun 2019 Seri B                                           20 Maret 2019           19 Maret 2024                                Lunas
                                                  16.000.000.000                                                       11,50
 Shelf Registration Bonds I Aneka Gas Industri                         March 20, 2019          March 19, 2024                                Paid
 Phase III Year 2019 B Series
 Obligasi Berkelanjutan II Aneka Gas Industri
 Tahap I Tahun 2020 Seri A                                            14 Agustus 2020         14 Agustus 2023                               Lunas
                                                   9.000.000.000                                                        9,80
 Shelf Registration Bonds II Aneka Gas                                August 14, 2020         August 14, 2023                                Paid
 Industri Phase I Year 2020 A Series
 Obligasi Berkelanjutan II Aneka Gas Industri
 Tahap I Tahun 2020 Seri B                                            14 Agustus 2020         14 Agustus 2025                             Belum Lunas
                                                   2.000.000.000                                                       10,55
 Shelf Registration Bonds II Aneka Gas                                August 14, 2020         August 14, 2025                               Not Paid
 Industri Phase I Year 2020 B Series
 Obligasi Berkelanjutan II Aneka Gas Industri
 Tahap I Tahun 2020 Seri C                                            14 Agustus 2020         14 Agustus 2027                             Belum Lunas
                                                   1.000.000.000                                                       11,25
 Shelf Registration Bonds II Aneka Gas                                August 14, 2020         August 14, 2027                               Not Paid
 Industri Phase I Year 2020 C Series
 Obligasi Berkelanjutan II Aneka Gas Industri
 Tahap II Tahun 2020                                                   2 Oktober 2020         12 Oktober 2021                               Lunas
                                                 100.000.000.000                                                        9,25
 Shelf Registration Bonds II Aneka Gas                                 October 2, 2020        October 12, 2021                               Paid
 Industri Phase II Year 2020
 Obligasi Berkelanjutan II Aneka Gas Industri
 Tahap III Tahun 2021 Seri A                                             6 Juli 2021            16 Juli 2022                                Lunas
                                                  15.000.000.000                                                        7,50
 Shelf Registration Bonds II Aneka Gas                                   July 6, 2021           July 16, 2022                                Paid
 Industri Phase III Year 2021 A Series
 Obligasi Berkelanjutan II Aneka Gas Industri
 Tahap III Tahun 2021 Seri B                                             6 Juli 2021             6 Juli 2024                                Lunas
                                                 145.000.000.000                                                        9,35
 Shelf Registration Bonds II Aneka Gas                                   July 6, 2021            July 6, 2024                                Paid
 Industri Phase III Year 2021 B Series




                                                                                            PT Samator Indo Gas Tbk 2024 Integrated Report       101
Page 104
               Kilas Kinerja 2024                             Laporan Manajemen                             Profil Perusahaan
          Performance Overview in 2024                        Management Report                              Company Profile




                                                  Nominal              Tanggal            Tanggal          Tingkat Kupon
              Nama Obligasi                                                             Jatuh Tempo
                                                  Amount              Penerbitan                            Coupon Rate           Status
               Bond Name
                                                   (Rp)             Issuance Date       Maturity Date           (%)

Obligasi Berkelanjutan II Aneka Gas Industri
Tahap III Tahun 2021 Seri C                                           6 Juli 2021         6 Juli 2028                           Belum Lunas
                                                 78.000.000.000                                                10,75
Shelf Registration Bonds II Aneka Gas                                 July 6, 2021        July 6, 2028                            Not Paid
Industri Phase III Year 2021 C Series
Obligasi Berkelanjutan II Aneka Gas Industri
Tahap IV Tahun 2021 Seri A                                         23 Desember 2021    22 Desember 2024                           Lunas
                                                 44.700.000.000                                                  8,10
Shelf Registration Bonds II Aneka Gas                              December 23, 2021   December 22, 2024                           Paid
Industri Phase IV Year 2021 A Series
Obligasi Berkelanjutan II Aneka Gas Industri
Tahap IV Tahun 2021 Seri B                                         23 Desember 2021    22 Desember 2026                         Belum Lunas
                                                 46.300.000.000                                                  9,15
Shelf Registration Bonds II Aneka Gas                              December 23, 2021   December 22, 2026                          Not Paid
Industri Phase IV Year 2021 B Series
Obligasi Berkelanjutan II Aneka Gas Industri
Tahap IV Tahun 2021 Seri C                                         23 Desember 2021    22 Desember 2028                         Belum Lunas
                                                 59.000.000.000                                                10,00
Shelf Registration Bonds II Aneka Gas                              December 23, 2021   December 22, 2028                          Not Paid
Industri Phase IV Year 2021 C Series
Obligasi Berkelanjutan III Samator Indo Gas
Tahap I Tahun 2023 Seri A                                           10 Oktober 2023     10 Oktober 2026                         Belum Lunas
                                                 41.000.000.000                                                  7,40
Shelf Registration Bonds III Samator Indo Gas                       October 10, 2023    October 10, 2026                          Not Paid
Phase I Year 2023 A Series
Obligasi Berkelanjutan III Samator Indo Gas
Tahap I Tahun 2023 Seri B                                           10 Oktober 2023     10 Oktober 2028                         Belum Lunas
                                                 29.000.000.000                                                  7,90
Shelf Registration Bonds III Samator Indo Gas                       October 10, 2023    October 10, 2028                          Not Paid
Phase I Year 2023 B Series
                                                           SUKUK IJARAH / SUKUK
Sukuk Ijarah Berkelanjutan I Aneka Gas
Industri Tahap I Tahun 2017 Seri A                                     7 Juni 2017         6 Juni 2020                            Lunas
                                                147.000.000.000                                                  9,90
Shelf Registration Sukuk Ijarah I Aneka Gas                           June 7, 2017        June 6, 2020                             Paid
Industri Phase I Year 2017 A Series
Sukuk Ijarah Berkelanjutan I Aneka Gas
Industri Tahap I Tahun 2017 Seri B                                     7 Juni 2017         6 Juni 2022                            Lunas
                                                 99.000.000.000                                                10,35
Shelf Registration Sukuk Ijarah I Aneka Gas                           June 7, 2017        June 6, 2022                             Paid
Industri Phase I Year 2017 B Series
Sukuk Ijarah Berkelanjutan I Aneka Gas
Industri Tahap II Tahun 2017 Seri A                                6 Desember 2017     5 Desember 2020                            Lunas
                                                107.000.000.000                                                     -
Shelf Registration Sukuk Ijarah I Aneka Gas                        December 6, 2017    December 5, 2020                            Paid
Industri Phase II Year 2017 A Series
Sukuk Ijarah Berkelanjutan I Aneka Gas
Industri Tahap II Tahun 2017 Seri B                                6 Desember 2017     5 Desember 2022                            Lunas
                                                 37.000.000.000                                                  9,90
Shelf Registration Sukuk Ijarah I Aneka Gas                        December 6, 2017    December 5, 2022                            Paid
Industri Phase II Year 2017 B Series
Sukuk Ijarah Berkelanjutan I Aneka Gas
Industri Tahap III Tahun 2019                                        20 Maret 2019      19 Maret 2022                             Lunas
                                                110.000.000.000                                                11,00
Shelf Registration Sukuk Ijarah I Aneka Gas                          March 20, 2019     March 19, 2022                             Paid
Industri Phase III Year 2019
Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap I Tahun 2020                                         18 Agustus 2020     14 Agustus 2025                         Belum Lunas
                                                  5.000.000.000                                                10,55
Shelf Registration Sukuk Ijarah II Aneka Gas                        August 18, 2020     August 14, 2025                           Not Paid
Industri Phase I Year 2020
Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap II Tahun 2020                                        5 Oktober 2020      12 Oktober 2021                           Lunas
                                                205.000.000.000                                                  9,25
Shelf Registration Sukuk Ijarah II Aneka Gas                        October 5, 2020     October 12, 2021                           Paid
Industri Phase II Year 2020
Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap III Tahun 2021 Seri A                                  6 Juli 2021        16 Juli 2022                             Lunas
                                                 15.000.000.000                                                  7,50
Shelf Registration Sukuk Ijarah II Aneka Gas                          July 6, 2021       July 16, 2022                             Paid
Industri Phase III Year 2021 A Series
Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap III Tahun 2021 Seri B                                  6 Juli 2021         6 Juli 2024                             Lunas
                                                105.000.000.000                                                  9,35
Shelf Registration Sukuk Ijarah II Aneka Gas                          July 6, 2021        July 6, 2024                             Paid
Industri Phase III Year 2021 B Series




102    PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 105
       Analisis dan Pembahasan Manajemen               Tata Kelola Perusahaan yang Baik                            Laporan Keberlanjutan
       Management Discussion and Analysis                 Good Corporate Governance                                 Sustainability Report




                                                 Nominal                Tanggal                Tanggal             Tingkat Kupon
               Nama Obligasi                                                                 Jatuh Tempo
                                                 Amount                Penerbitan                                   Coupon Rate               Status
                Bond Name
                                                  (Rp)               Issuance Date           Maturity Date              (%)

Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap III Tahun 2021 Seri C                                   6 Juli 2021             6 Juli 2028                                  Belum Lunas
                                               124.000.000.000                                                           10,75
Shelf Registration Sukuk Ijarah II Aneka Gas                           July 6, 2021            July 6, 2028                                   Not Paid
Industri Phase III Year 2021 C Series
Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap IV Tahun 2021 Seri A                                23 Desember 2021        22 Desember 2024                                   Lunas
                                               133.000.000.000                                                            8,10
Shelf Registration Sukuk Ijarah II Aneka Gas                       December 23, 2021       December 22, 2024                                   Paid
Industri Phase IV Year 2021 A Series
Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap IV Tahun 2021 Seri B                                23 Desember 2021        22 Desember 2026                                 Belum Lunas
                                                17.000.000.000                                                            9,15
Shelf Registration Sukuk Ijarah II Aneka Gas                       December 23, 2021       December 22, 2026                                  Not Paid
Industri Phase IV Year 2021 B Series
Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap V Tahun 2022 Seri A                                     6 April 2022           5 April 2025                                    Lunas
                                               118.800.000.000                                                            7,75
Shelf Registration Sukuk Ijarah II Aneka Gas                           April 6, 2022          April 5, 2025                                    Paid
Industri Phase V Year 2022 A Series
Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap V Tahun 2022 Seri B                                     6 April 2022           5 April 2027                                  Belum Lunas
                                               123.700.000.000                                                            8,90
Shelf Registration Sukuk Ijarah II Aneka Gas                           April 6, 2022          April 5, 2027                                   Not Paid
Industri Phase V Year 2022 B Series
Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap V Tahun 2022 Seri C                                     6 April 2022           5 April 2029                                  Belum Lunas
                                               153.500.000.000                                                            9,75
Shelf Registration Sukuk Ijarah II Aneka Gas                           April 6, 2022          April 5, 2029                                   Not Paid
Industri Phase V Year 2022 C Series
Sukuk Ijarah Berkelanjutan III Samator Indo
Gas Tahap I Tahun 2023 Seri A                                       10 Oktober 2023         10 Oktober 2026                                 Belum Lunas
                                                35.500.000.000                                                            7,40
Shelf Registration Sukuk Ijarah III Samator                         October 10, 2023        October 10, 2026                                  Not Paid
Indo Gas Phase I Year 2023 A Series
Sukuk Ijarah Berkelanjutan III Samator Indo
Gas Tahap I Tahun 2023 Seri B                                       10 Oktober 2023         10 Oktober 2028                                 Belum Lunas
                                                34.500.000.000                                                            7,90
Shelf Registration Sukuk Ijarah III Samator                         October 10, 2023        October 10, 2028                                  Not Paid
Indo Gas Phase I Year 2023 B Series




Informasi Peringkat Efek
Securities Rating Information


      Tahun                  Peringkat                                                                        Lembaga Pemeringkat
                                                                 Outlook
       Year                   Rating                                                                            Rating Institutions

                                                                 Stabil
       20247                    A (idn)                                                                       PT Fitch Ratings Indonesia
                                                                 Stable
                                                                 Stabil
       20236                    A (idn)                                                                       PT Fitch Ratings Indonesia
                                                                 Stable
                                                                 Stabil
       20225                    A (idn)                                                                       PT Fitch Ratings Indonesia
                                                                 Stable
                                                                  Positif
       20224                    A- (idn)                                                                      PT Fitch Ratings Indonesia
                                                                 Positive
                                                                  Positif
       20213                    A- (idn)                                                                      PT Fitch Ratings Indonesia
                                                                 Positive




                                                                                          PT Samator Indo Gas Tbk 2024 Integrated Report           103
Page 106
                   Kilas Kinerja 2024                                        Laporan Manajemen                                           Profil Perusahaan
              Performance Overview in 2024                                   Management Report                                            Company Profile




         Tahun                      Peringkat                                                                                   Lembaga Pemeringkat
                                                                                Outlook
          Year                       Rating                                                                                       Rating Institutions

                                                            Positif
          20212             A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Positive
                                                            Stabil
          20211             A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Stable
                                                            Stabil; Pengangkatan RWN
          2020              A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Stable; Off RWN
          2020              A- (idn)                        Rating Watch Negative (“RWN”)                                       PT Fitch Ratings Indonesia
                                                            Stabil
          2020              A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Stable
                                                            Stabil
          2019              A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Stable
                                                            Positif
          2018              A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Positive
                                                            Stabil
          2017              A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Stable
                                                            Stabil
          2016              A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Stable
                                                            Negatif
          2016              A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Negative
                                                            Negatif
          2015              A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Negative
                                                            Stabil
          2014              A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Stable
                                                            Stabil
          2013              A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Stable
                                                            Stabil
          2013              A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Stable
                                                            Stabil
          2012              A- (idn)                                                                                            PT Fitch Ratings Indonesia
                                                            Stable
                                                            Positif
          2011              BBB (idn)                                                                                           PT Fitch Ratings Indonesia
                                                            Positive
                                                            Stabil
          2010              BBB (idn)                                                                                           PT Fitch Ratings Indonesia
                                                            Stable
                                                            Stabil
          2009              BBB (idn)                                                                                           PT Fitch Ratings Indonesia
                                                            Stable
                                                            Stabil
          2008              A3.id                                                                                                  PT Moody’s Indonesia
                                                            Stable

Catatan: Seluruh Artikel Pemeringkatan dapat diakses di www.fitchratings.com
1. Sesuai dengan surat Fitch No. 104/DIR/RATLTR/VI/2021 tanggal 10 Juni 2021 perihal Peringkat PT Aneka Gas Industri Tbk untuk Obligasi Berkelanjutan II Aneka Gas Industri
   Tahap III Tahun 2021 dan Sukuk Berkelanjutan II Aneka Gas Industri Tahap III Tahun 2021.
2. Sesuai dengan surat Fitch No. 167/DIR/RATLTR/X/2021 tanggal 8 Oktober 2021 perihal Peringkat PT Aneka Gas Industri Tbk.
3. Sesuai dengan surat Fitch No. 188/DIR/RATLTR/XI/2021 tanggal 16 November 2021 perihal Peringkat PT Aneka Gas Industri Tbk untuk Obligasi Berkelanjutan II Aneka Gas
   Industri Tahap IV Tahun 2021 dan Sukuk Berkelanjutan II Aneka Gas Industri Tahap IV Tahun 2021.
4. Sesuai dengan surat Fitch No. 032/DIR/RATLTR/III/2022 tanggal 2 Maret 2022 perihal Peringkat PT Aneka Gas Industri Tbk.
5. Sesuai dengan surat Fitch No. 158/DIR/RATLTR/X/2022 tanggal 4 Oktober 2022 perihal Peringkat PT Aneka Gas Industri Tbk.
6. Sesuai dengan surat Fitch No. 164/DIR/RATLTR/X/2023 tanggal 2 Oktober 2023 perihal Peringkat PT Samator Indo Gas Tbk.
7. Sesuai dengan surat Fitch No. 185/DIR/RATLTR/IX/2024 tanggal 26 September 2024 perihal Peringkat PT Samator Indo Gas Tbk.
Note : All Rating Action Articles can be accessed at www.fitchratings.com
1. Following Fitch letter No. 104/DIR/RATLTR/VI/2021 dated June 10, 2021, regarding the rating of PT Aneka Gas Industri Tbk for Shelf Registration Bonds II Aneka Gas Industri
   Phase III Year 2021 and Shelf Registration Sukuk II Aneka Gas Industri Phase III Year 2021.
2. Following Fitch letter No. 167/DIR/ RATLTR/X/2021 dated October 8, 2021, regarding the Rating of PT Aneka Gas Industri Tbk.
3. Following Fitch letter No. 188/DIR/RATLTR/XI/2021 dated November 16, 2021, regarding the rating of PT Aneka Gas Industri Tbk for Shelf Registration Bonds II Aneka Gas
   Industri Phase IV Year 2021 and Shelf Registration Sukuk II Aneka Gas Industri Phase IV Year 2021.
4. Following Fitch letter No. 032/DIR/RATLTR/III/2022 dated March 2, 2022, regarding the Rating of PT Aneka Gas Industri Tbk.
5. Following Fitch letter No. 158/DIR/RATLTR/X/2022 dated October 4, 2022, regarding the Rating of PT Aneka Gas Industri Tbk.
6. Following Fitch letter No. 164/DIR/RATLTR/X/2023 dated October 2, 2023, regarding the Rating of PT Samator Indo Gas Tbk.
7. Following Fitch letter No. 185/DIR/RATLTR/IX/2024 dated September 26, 2024, regarding the Rating of PT Samator Indo Gas Tbk.




104       PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 107
       Analisis dan Pembahasan Manajemen                   Tata Kelola Perusahaan yang Baik                         Laporan Keberlanjutan
       Management Discussion and Analysis                     Good Corporate Governance                              Sustainability Report




Entitas Anak, Perusahaan Asosiasi,
dan Perusahaan Ventura Bersama
Subsidiaries, Associates, and Joint Ventures


Entitas Anak Penyertaan Langsung
Subsidiaries with Direct Ownership

                                                         PT Samator Gas Industri (SGI)

Bidang Usaha                                Lokasi                    Persentase Kepemilikan           Status dan Tahun Operasi
Line of Business                            Location                  Ownership Percentage             Operational Status and Commencing Year
Produksi dan perdagangan                    Surabaya                  99,91%                           Beroperasi sejak 1992
Production and gas trading                                                                             Operating since 1992
Pengurus
Management
Dewan Komisaris                                                       Direksi
Komisaris Utama              : Grace Peradhana Harsono                Direktur Utama           : Rachmat Harsono
Komisaris                    : Heyzer Harsono                         Direktur                 : Imelda Mulyani Harsono
Komisaris                    : Rasid Harsono                          Direktur                 : Nini Liemijanto
                                                                      Direktur                 : Agus Purnomo
Board of Commissioners                                                Board of Directors
President Commissioner       : Grace Peradhana Harsono                President Director       : Rachmat Harsono
Commissioner                 : Heyzer Harsono                         Director                 : Imelda Mulyani Harsono
Commissioner                 : Rasid Harsono                          Director                 : Nini Liemijanto
                                                                      Director                 : Agus Purnomo
Total Aset (juta Rp)                                                  2024 : 2.550.049
Total Assets (million Rp)                                             2023 : 2.504.820



                                                                PT Ruci Gas (RG)

Bidang Usaha                                Lokasi                    Persentase Kepemilikan           Status dan Tahun Operasi
Line of Business                            Location                  Ownership Percentage             Operational Status and Commencing Year
Pengolahan konstruksi, perdagangan          Surabaya                  50,00%                           Beroperasi sejak 2009
besar dan eceran, serta reparasi dan
perawatan mobil dan sepeda motor
Processing, construction, wholesale                                                                    Operating since 2009
and retail trade, as well as car and
motorcycle repair and maintenance
Pengurus
Management
Dewan Komisaris                                                       Direksi
Komisaris Utama              : Sondang Aprilia Siahaan                Direktur Utama           : Rachmat Harsono
Komisaris                    : Heyzer Harsono                         Direktur                 : Raja Kami Maruli Tua Siahaan
Board of Commissioners                                                Board of Directors
President Commissioner       : Sondang Aprilia Siahaan                President Director       : Rachmat Harsono
Commissioner                 : Heyzer Harsono                         Director                 : Raja Kami Maruli Tua Siahaan
Total Aset (juta Rp)                                                  2024 : 75.609
Total Assets (million Rp)                                             2023 : 72.816




                                                                                              PT Samator Indo Gas Tbk 2024 Integrated Report   105
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               Kilas Kinerja 2024                                Laporan Manajemen                                 Profil Perusahaan
          Performance Overview in 2024                           Management Report                                  Company Profile




                                                             PT Krakatau Samator (KS)

Bidang Usaha                             Lokasi                      Persentase Kepemilikan        Status dan Tahun Operasi
Line of Business                         Location                    Ownership Percentage          Operational Status and Commencing Year
Perdagangan gas industri                 Cilegon                     35,21%                        Belum beroperasi
Industrial gas trading                                                                             Not yet in operation
Pengurus
Management
Dewan Komisaris                                                      Direksi
Komisaris Utama                 : Ir. Ahmad Hafidz Saubari           Direktur Utama       : Ferryawan Utomo
Wakil Komisaris Utama           : Rachmat Harsono                    Direktur             : R. Hendi Prasetiawan
Komisaris                       : Ir. Widi Hastawa
Komisaris                       : Drs. Djasri Marin, SH
Board of Commissioners                                               Board of Directors
President Commissioner          : Ir. Ahmad Hafidz Saubari           President Director   : Ferryawan Utomo
Vice President Commissioner     : Rachmat Harsono                    Director             : R. Hendi Prasetiawan
Commissioner                    : Ir. Widi Hastawa
Commissioner                    : Drs. Djasri Marin, SH
Total Aset (juta Rp)                                                 2024 : 105.770
Total Assets (million Rp)                                            2023 : 123.577




Entitas Anak Penyertaan Tidak Langsung (Melalui PT Samator Gas Industri)
Subsidiary with Indirect Ownership (via PT Samator Gas Industri)

                                                          PT Samabayu Mandala (SMB)

Bidang Usaha                             Lokasi                      Persentase Kepemilikan        Status dan Tahun Operasi
Line of Business                         Location                    Ownership Percentage          Operational Status and Commencing Year
Produksi, perdagangan gas                Bali                        59,95%                        Beroperasi sejak 1991
serta pemasangan instalasi                                                                         Operating since 1991
Production, gas trading
and installation
Pengurus
Management
Dewan Komisaris                                                      Direksi
Komisaris Utama             : Heyzer Harsono                         Direktur Utama       : Imelda Mulyani Harsono
Komisaris                   : Rasid Harsono                          Direktur             : Budi Susanto
Komisaris                   : I Gusti Ngurah Gde Antika              Direktur             : I Gusti Ayu Nita Sekar Dewi
Board of Commissioners                                               Board of Directors
President Commissioner      : Heyzer Harsono                         President Director   : Imelda Mulyani Harsono
Commissioner                : Rasid Harsono                          Director             : Budi Susanto
Commissioner                : I Gusti Ngurah Gde Antika              Director             : I Gusti Ayu Nita Sekar Dewi
Total Aset (juta Rp)                                                 2024 : 99.413
Total Assets (million Rp)                                            2023 : 93.940



Hingga 31 Desember 2024, Perseroan tidak memiliki atau                        As of December 31, 2024, the Company does not own or being
tergabung dalam Perusahaan Ventura Bersama.                                   incorporated in a joint venture.




106    PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 109
         Analisis dan Pembahasan Manajemen                  Tata Kelola Perusahaan yang Baik                           Laporan Keberlanjutan
         Management Discussion and Analysis                    Good Corporate Governance                                Sustainability Report




Akuntan Publik
Public Accountant



Akuntan Publik (AP) adalah pihak eksternal independen yang                      Public Accountant (PA) is an independent external party
ditunjuk oleh Perseroan untuk memberikan jasa audit Laporan                     appointed by the Company to provide audit services for the
Keuangan sesuai dengan Standar Akuntansi Keuangan (SAK)                         Financial Statements in accordance with the applicable Financial
yang berlaku di Indonesia. Audit dilakukan secara objektif                      Accounting Standards (SAK) in Indonesia. The audit is conducted
dan profesional, mengacu pada Standar Profesional Akuntan                       objectively and professionally, refers to the Professional
Publik serta perjanjian kerja dan ruang lingkup audit yang                      Standards for Public Accountants as well as predetermined
telah disepakati. Proses ini bertujuan untuk memastikan                         work agreement and audit scope. This process has a purpose
transparansi, akurasi, dan kepatuhan Laporan Keuangan                           to ensure the transparency, accuracy, and compliance of the
Perseroan.                                                                      Financial Statements.


Perseroan telah menetapkan kriteria untuk pemilihan AP                          The Company has established the following criteria for
sebagai berikut.                                                                selecting a PA.
1. Terdaftar di Otoritas Jasa Keuangan.                                         1. Registered with the Financial Services Authority (OJK).
2. Profesional dan memiliki pengalaman sebagai akuntan                          2. Professional and has experiences as a public accountant
   publik dan/atau kantor akuntan publik di perusahaan                              and/or a public accounting firm in a public company.
   terbuka.
3. Memiliki hubungan afiliasi dengan Kantor Akuntan Publik                      3. Has an affiliation with an internationally scaled Public
   (KAP) berskala internasional.                                                   Accounting Firm (KAP).


Berdasarkan keputusan Rapat Umum Pemegang Saham                                 Based on the resolution of the Annual General Meeting of
(RUPS) Tahunan yang diselenggarakan pada 24 Juni 2024, para                     Shareholders (AGMS) held on June 24, 2024, the Shareholders
Pemegang Saham menyetujui pemberian wewenang kepada                             approved the granting of authority to the Board of Commissioners
Dewan Komisaris untuk menunjuk AP yang akan melakukan                           to appoint a PA to audit the Financial Statements of PT Samator
audit atas Laporan Keuangan PT Samator Indo Gas Tbk dan                         Indo Gas Tbk and Subsidiary for the period ending on December
Entitas Anak untuk tanggal dan tahun yang berakhir pada                         31, 2024. The Company has reappointed KAP Purwantono,
31 Desember 2024. Perseroan telah menunjuk kembali                              Sungkoro & Surja (EY Indonesia). This KAP focuses solely on
KAP Purwantono, Sungkoro & Surja (EY Indonesia). KAP ini                        auditing the Financial Statements and does not provide other
hanya berfokus pada audit Laporan Keuangan Perseroan dan                        services outside the audit scope.
tidak memberikan jasa lain di luar lingkup audit.


 Tahun            Kantor Akuntan Publik                                       Akuntan Publik                                                       Biaya
 Buku             Public Accounting Firm                                     Public Accountant                                   Opini           (juta Rp)
 Fiscal       Nama              Nomor Izin            Nama                  Alamat                         Nomor Izin           Opinion             Fee
  Year        Name           License Number           Name                  Address                     License Number                          (million Rp)

  2024     Purwantono, STTD.KAP-03/PM.22/2018       Edward       Gedung Bursa Efek Indonesia          STTD.AP-42/PM.021/2024   Wajar Tanpa          850
           Sungkoro &                               Dharmadi     Tower 2, Lt. 7                                                Pengecualian
           Surja                                                 Jl. Jend. Sudirman Kav. 52-53                                 (WTP)
           (EY Indonesia)                                        Jakarta 12190                                                 Unqualified
                                                                 Telp : (021) 5289 5000                                        Opinion
                                                                 Fax : (021) 5289 4100
  2023     Purwantono, STTD.KAP-03/PM.22/2018       Sandy        Web : www.ey.com/en_id               STTD.AP-54/PM.223/2021   Wajar Tanpa          800
           Sungkoro &                                                                                                          Pengecualian
           Surja                                                                                                               (WTP)
           (EY Indonesia)                                                                                                      Unqualified
                                                                                                                               Opinion
  2022     Hadori         STTD.KAP-00010/PM.22/2017 Pascavera    The Samator Office, Lantai VIII.01   STTD.AP-69/PM.223/2021   Wajar Tanpa          425
           Sugiarto Adi                             Christiana   Jl. Raya Kedung Baruk No. 26-28                               Pengecualian
           & Rekan                                  Dede         Surabaya 60298                                                (WTP)
           (anggota                                                                                                            Unqualified
           independen)                                                                                                         Opinion
           (independent
           member)




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Lembaga/Profesi Penunjang Pasar Modal
Institutions/Professions Supporting the Capital Market


                                                                                                                             Biaya
           Lembaga                                   Alamat                           Jasa yang Diberikan                                Periode
                                                                                                                              Fee
          Institution                                Address                           Service Provided                                  Period
                                                                                                                             (Rp)

                                                  BIRO ADMINISTRASI EFEK / SHARE REGISTRAR
PT Datindo Entrycom                  Jl. Hayam Wuruk No. 28 Lt. 2               Jasa Administrasi Saham Pasar            105.657.000      2024
                                     Kebon Kelapa, Gambir                       Sekunder, berupa pencatatan daftar
                                     Jakarta 10120                              Pemegang Saham dan pencatatan
                                     Indonesia                                  atas perubahan-perubahan pada
                                     Telp       : (021) 350 8077                Daftar Pemegang Saham atas nama
                                     Fax        : (021) 350 8078                Perusahaan yang tercatat di Bursa
                                     Web        : www.datindo.com               Efek Indonesia.
                                                                                Secondary Market Share
                                                                                Administration Services, which
                                                                                includes the recording of the
                                                                                Shareholders’ Register and the
                                                                                recording of changes to the
                                                                                Shareholders’ Register on behalf of
                                                                                the Company listed on the Indonesia
                                                                                Stock Exchange.
                                                                 NOTARIS / NOTARY
Dr. Ira Sudjono, SH, MHum,           Jl. Kemanggisan Raya No. 78                Notaris dalam pelaksanaan RUPS             26.891.026     2024
MKn, MM, MSi                         Palmerah                                   Tahunan tahun buku 2023.
                                     Jakarta Barat 11480                        Notary in the implementation of
                                     Telp       : (021) 5366 6279               the Annual General Meeting of
                                     Email      : notarisirasudjono@gmail.com   Shareholders for the 2023 fiscal year.
                                         LEMBAGA PEMERINGKAT EFEK / SECURITIES RATING AGENCY
PT Fitch Ratings Indonesia           DBS Bank Tower, Lt. 24, Suite 2403         Pemeringkatan Perusahaan                 135.000.000      2024
                                     Jl. Prof. Dr. Satrio Kav. 3-5              dan Obligasi.
                                     Jakarta 12940                              Company and Bond Rating.
                                     Telp          : (021) 2988 6800
                                     Fax           : (021) 2988 6822
                                     Web           : www.fitchratings.com
                                                              WALI AMANAT / TRUSTEE
PT Bank KB Bukopin Tbk               Gedung Bank KB Bukopin Lt. 8               Mewakili kepentingan investor            220.000.000      2024
                                     Jl. M.T. Haryono Kav. 50-51                pemegang efek bersifat utang.
                                     Jakarta 12770                              Representing the interests of debt
                                     Telp         : (021) 798 8266, 798 9837    securities investors.
                                     Fax          : (021) 798 0625, 798 0238
                                     Web          : www.kbbank.co.id
PT Bank Mega Tbk                     Menara Bank Mega Lt.15                                                              450.000.000
                                     Jl. Kapten P. Tendean No. 12-14A
                                     Jakarta 12790
                                     Telp        : (021) 7917 5000
                                     Fax         : (021) 7918 7100
                                     Web         : www.bankmega.com
                  INFORMASI PERDAGANGAN DAN PENCATATAN SAHAM / INFORMATION ON SHARE TRADING AND LISTING
PT Bursa Efek Indonesia              Gedung Bursa Efek Indonesia                Jasa Pencatatan Tahunan Saham di         250.000.000      2024
                                     Tower 1, Lt. 6                             Bursa Efek Indonesia.
                                     Jl. Jend. Sudirman Kav. 52-53              Annual Securities Listing Services
                                     Jakarta Selatan 12190                      on the Indonesia Stock Exchange.
                                     Call Center : 150515
                                     Web          : www.idx.co.id




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      Management Discussion and Analysis                       Good Corporate Governance                              Sustainability Report




                                                                                                                                Biaya
           Lembaga                                  Alamat                               Jasa yang Diberikan                                  Periode
                                                                                                                                 Fee
          Institution                               Address                               Service Provided                                    Period
                                                                                                                                (Rp)

                                                             KUSTODIAN / CUSTODIAN
PT Kustodian Sentral Efek           Gedung Bursa Efek Indonesia                   Pengelolaan administrasi efek             381.666.665         2024
Indonesia                           Tower 1, Lt. 5                                berupa saham.
                                    Jl. Jend. Sudirman Kav. 52-53                 Securities administration
                                    Jakarta Selatan 12190                         management in the form of shares.
                                    Telp           : (021) 515 2855
                                    Fax            : (021) 5299 1199
                                    Web            : www.ksei.co.id
                                   KANTOR JASA PENILAI PUBLIK / PUBLIC APPRAISAL SERVICES OFFICE
KJPP Yanuar, Rosye dan / and        The Manhattan Square Building                 Penilaian untuk penambahan KBLI           235.000.000         2024
Rekan                               Mid Tower Lt. 15 Unit F                       dan penilaian kewajaran untuk
                                    Jl. TB Simatupang Kav. 1-S                    transaksi afiliasi.
                                    Kel. Cilandak Timur,                          Assessment for the addition of
                                    Jakarta Selatan 12560                         KBLI and fairness assessment for
                                    Telp          : (021) 2940 6860               affiliated transactions.
                                    Web           : www.yr.co.id
KJPP Amin, Nirwan, Alfiantori       Jl. Warung Buncit Raya No. 18-20              Penilaian aset untuk transaksi             10.000.000         2024
dan / and Rekan                     Jakarta Selatan 12510                         afiliasi jual beli aset.
                                    Telp         : (021) 7919 9217                Asset valuation for affiliated asset
                                    Fax          : (021) 7919 9218                sale and purchase transactions.
                                    Web          : www.anarekan.com




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        Performance Overview in 2024                      Management Report                               Company Profile




Situs Web Resmi
Perseroan                                                            Sebagai bentuk kepatuhan terhadap Peraturan Otoritas Jasa
                                                                     Keuangan No. 8/POJK.04/2015 tentang Situs Web Emiten
The Company’s Official Website                                       atau Perusahaan Publik, Perseroan menyediakan situs web
                                                                     resmi di www.samatorgas.com. Situs web ini disajikan secara
                                                                     bilingual dan memuat informasi terkini, akurat, dan andal yang
                                                                     dapat diakses oleh seluruh pemangku kepentingan. Situs Web
                                                                     Perseroan secara rinci memuat informasi sebagai berikut.


                                                                     As a form of compliance with the Financial Services Authority
                                                                     Regulation No. 8/POJK.04/2015 concerning the Websites of
                                                                     Issuers or Public Companies, the Company provides an official
                                                                     website at www.samatorgas.com. This website is presented
                                                                     bilingually and contains current, accurate, and reliable information
                                                                     that can be accessed by all stakeholders. The Company's website
                                                                     contains the following detailed information.




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      Analisis dan Pembahasan Manajemen                    Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
      Management Discussion and Analysis                      Good Corporate Governance                             Sustainability Report




                                • Kalender 2024                                           • 2024 Calendar
                                • Sekilas Perusahaan                                      • The Company in a Glance
                                • Struktur Grup                                           • Group Structure
                                • Entitas Anak                                            • Subsidiaries
Tentang Kami
                                • Struktur Organisasi                                     • Organization Structure
About Us                        • Manajemen Kami yang terdiri dari                        • Our Management, which consists Board of Directors
                                  Profil Dewan Direksi dan Dewan Komisaris                  and Board of Commissioners Profiles
                                • Sejarah Perusahaan                                      • The Company’s History
                                • Sertifikasi, Asosiasi, dan Penghargaan                  • Certifications, Associations, and Awards
                                • Produk Gas                                              • Gas Products
Produk dan Layanan              • Jasa dan Peralatan                                      • Services and Equipment
Products and Services           • Sippol & Oxypure                                        • Sippol & Oxypure
                                • Jaringan Internasional                                  • International Network

Jaringan Distribusi
                                Lokasi Filling Station Perseroan                          The Location of the Company’s Fillion Stations
Distribution Network
                                • Prospektus                                              • Prospectus
                                • Informasi Saham                                         • Shares Information
                                • Laporan Tahunan                                         • Annual Reports
                                • Laporan Keuangan                                        • Financial Statements
                                • Ikhtisar Keuangan                                       • Financial Highlights
Investor
                                • Berita                                                  • News
Investor                        • Kebijakan Dividen                                       • Dividend Policy
                                • Presentasi Manajemen                                    • Management Presentation
                                • Daftar Surat Berharga Lainnya                           • List of Other Securities
                                • Lembaga Penunjang Pasar Modal                           • Capital Market Supporting Institutions
                                • Informasi Kontak                                        • Contact Information
                                • Kebijakan dan Struktur Tata Kelola Perusahaan           • Corporate Governance Policies and Structure
                                • Manajemen Risiko                                        • Risk Management
                                • Kode Etik                                               • Code of Conduct
                                • Sistem Pelaporan Pelanggaran                            • The Whistleblowing System
                                • Audit Internal                                          • Internal Audit
Tata Kelola Perusahaan          • Anti-Korupsi dan Penipuan                               • Anti-Corruption and Fraud
Corporate Governance            • Anggaran Dasar                                          • Articles of Association
                                • Komite Audit                                            • Audit Committee
                                • Komite Nominasi dan Remunerasi                          • Nomination and Remuneration Committee
                                • Sekretaris Perusahaan                                   • Corporate Secretary
                                • Rapat Umum Pemegang Saham                               • General Meeting of Shareholders
                                • Keterbukaan Informasi                                   • Disclosure of Information
                                • Komitmen Kami                                           • Our Commitment
                                  - Lingkungan Hidup                                        - Environmental
                                  - Ketenagakerjaan, Kesehatan                              - Employment, Occupational Health
Keberlanjutan                        dan Keselamatan Kerja                                    and Safety
Sustainability                    - Sosial dan Kemasyarakatan                               - Social and Community
                                  - Tanggung Jawab Produk                                   - Product Responsibility
                                • Sustainability Report                                   • Sustainability Report
                                • Strategi ESG Kami                                       • Our ESG Strategy

Karir                           • Bergabung dengan Kami                                   • Join Us
Career                          • Daftar Lowongan Pekerjaan                               • Job Vacancies

Kontak Perseroan
The Company’s Contact




                                                                                              PT Samator Indo Gas Tbk 2024 Integrated Report    111
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                          ANALISIS DAN
                          PEMBAHASAN
                          MANAJEMEN
                          Management Discussion
                          and Analysis




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          Performance Overview in 2024                      Management Report                               Company Profile




Tinjauan Makro Ekonomi
Macroeconomic Review




Pada tahun 2024, perekonomian global masih mengalami                   In 2024, the global economy continued to experience moderate
pertumbuhan yang moderat di tengah ketidakpastian yang                 growth amid high uncertainty. According to the International
tinggi. Berdasarkan proyeksi International Monetary Fund               Monetary Fund (IMF) projections in the October 2024 edition of
(IMF) dalam World Economic Outlook (WEO) edisi Oktober 2024,           the World Economic Outlook (WEO), global economic growth
pertumbuhan ekonomi global diperkirakan mencapai 3,2%                  was expected to reach 3.2% in both 2024 and 2025[1]. Global
pada tahun 2024 dan 2025[1]. Inflasi global menunjukkan tren           inflation showed a declining trend, falling from its peak of
penurunan dari puncaknya sebesar 9,4% pada kuartal ketiga              9.4% in third quarter 2022 to 3.5% by the end of 2025, although
2022 menjadi 3,5% pada akhir 2025, meskipun di beberapa                some countries still face high inflation challenges[1]. In addition,
negara masih menghadapi tantangan inflasi yang tinggi[1].              uncertainty risks continue to rise due to geopolitical tensions,
Selain itu, risiko ketidakpastian semakin meningkat akibat             political dynamics, potential trade wars, and protectionist
tensi geopolitik, dinamika politik, potensi perang dagang, serta       policies, all of which could impact global economic stability,
kebijakan proteksionisme yang dapat berdampak pada stabilitas          investment flows, and international trade.
ekonomi global, arus investasi, dan perdagangan internasional.


Menjelang akhir tahun 2024, sebagian besar harga komoditas             Towards the end of 2024, most global commodity prices
global mengalami pelemahan, terutama di sektor energi,                 weakened, especially in the energy, food, and mining sectors.
pangan, dan pertambangan. Namun, harga minyak sawit                    However, palm oil prices increased due to high demand and
mengalami peningkatan seiring dengan tingginya permintaan              supply concerns[2]. With inflation moderating, several central
serta kekhawatiran terhadap kecukupan pasokan[2]. Sejalan              banks in developed countries have begun to ease monetary
dengan moderasi inflasi, beberapa bank sentral di negara               policies. The Federal Reserve (The Fed) gave a signal of rate cut
maju mulai melonggarkan kebijakan moneternya. The Federal              in 2024, in line with slowing inflation[1]. However, there has been
Reserve (The Fed) telah mengisyaratkan kebijakan penurunan             no official confirmation regarding the expected 25 basis point
suku bunga pada tahun 2024 seiring dengan perlambatan                  rate cut to 4.50%-4.75% at the November 2024 Federal Open
inflasi[1]. Namun, belum terdapat konfirmasi resmi mengenai            Market Committee (FOMC) meeting.
pemangkasan suku bunga 25 basis poin menjadi 4,50%-4,75%
pada Federal Open Market Committee (FOMC) November 2024.




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Di tengah perlambatan ekonomi global, perekonomian Indonesia                 Amid global economic slowdowns, Indonesia's economy
tetap menunjukkan ketahanan yang solid. Berdasarkan data                     remained resilient. According to Statistics Indonesia (BPS),
Badan Pusat Statistik (BPS), pertumbuhan ekonomi Indonesia                   Indonesia's economic growth in 2024 was recorded at 5.03%,
pada tahun 2024 tercatat sebesar 5,03%, sedikit lebih rendah                 slightly lower than 5.05% in 2023. Gross Domestic Product
dibandingkan pertumbuhan pada tahun 2023 yang mencapai                       (GDP) at current prices in 2024 reached Rp22,139.0 trillion,
5,05%. Produk domestik bruto (PDB) atas dasar harga berlaku                  with a GDP per capita of Rp78.6 million (USD4,960.3). Quarter
tahun 2024 mencapai Rp22.139,0 triliun, dengan PDB per                       IV 2024 economic growth compared to the same period in the
kapita sebesar Rp78,6 juta atau setara dengan USD4.960,3.                    previous year was 5.02%. From a production perspective, the
Pertumbuhan ekonomi pada triwulan IV-2024 dibandingkan                       other services sector recorded the highest growth at 11.36%,
periode yang sama tahun sebelumnya mencapai 5,02%. Dari sisi                 while from an expenditure perspective, the export of goods and
produksi, lapangan usaha jasa lainnya mencatat pertumbuhan                   services saw the highest growth at 7.63%[3].
tertinggi sebesar 11,36%, sementara dari sisi pengeluaran,
komponen ekspor barang dan jasa mengalami pertumbuhan
tertinggi sebesar 7,63%[3].


Secara spasial, kelompok provinsi di Pulau Jawa memberikan                   Regionally, the Java Island provinces contributed the largest
kontribusi terbesar terhadap perekonomian nasional, yakni                    share to the national economy, accounting for 57.02%, with
57,02%, dengan pertumbuhan ekonomi sebesar 4,92% pada                        an economic growth rate of 4.92% in 2024[3]. Meanwhile,
tahun 2024[3]. Sementara itu, neraca perdagangan Indonesia                   Indonesia's trade balance remains recorded a significant
tetap mencatatkan surplus yang signifikan. Surplus neraca                    surplus. The November 2024 trade surplus reached USD4.42
perdagangan Indonesia pada November 2024 mencapai                            billion, an increase from USD2.48 billion in October 2024[3].
USD4,42 miliar, meningkat dibandingkan dengan Oktober                        The surplus growth was mainly due to an increase in the
2024 yang sebesar USD2,48 miliar[3]. Peningkatan surplus ini                 non-oil and gas trade balance, indicating that Indonesia’s export
terutama didorong oleh kenaikan surplus neraca perdagangan                   competitiveness remained strong despite external challenges.
nonmigas, yang menunjukkan daya saing ekspor Indonesia
tetap terjaga di tengah tantangan eksternal.


Dengan pencapaian tersebut, perekonomian Indonesia                           With these achievements, Indonesia's economy in 2024
pada tahun 2024 berada di batas atas dari kisaran proyeksi                   remained at the upper range of previous growth projections,
pertumbuhan sebelumnya, yang diperkirakan dalam rentang                      which were estimated between 4.7%-5.5%[2]. This solid
4,7%-5,5%[2]. Pertumbuhan ekonomi yang tetap solid ini                       economic growth reflects Indonesia’s economic resilience amid
mencerminkan daya tahan ekonomi Indonesia di tengah                          external challenges and effective domestic policies that support
tantangan eksternal serta kebijakan domestik yang efektif                    stability and investment growth.
dalam menjaga stabilitas dan mendorong investasi.

Sumber :                                                                     Sources:
[1] International Monetary Fund (IMF). World Economic Outlook, Oktober       [1] International Monetary Fund (IMF). World Economic Outlook,
    2024.                                                                        October 2024.
[2] Bank Indonesia. Tinjauan Ekonomi, Keuangan, & Fiskal Edisi IV            [2] Bank Indonesia. Economic, Financial & Fiscal Review, Q4 2024.
    2024.
[3] Badan Pusat Statistik (BPS). Pertumbuhan Ekonomi Indonesia 2024,         [3] Statistics Indonesia (BPS). Indonesia’s Economic Growth 2024,
    5 Februari 2025.                                                             February 5, 2025.




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Tinjauan Industri
Industry Overview



Pada tahun 2024, sektor manufaktur Indonesia menunjukkan               In 2024, Indonesia’s manufacturing sector showed signs
pemulihan dengan kinerja yang semakin membaik. Purchasing              of recovery, with improving performance. The Purchasing
Managers’ Index (PMI) manufaktur Indonesia pada Desember               Managers' Index (PMI) for manufacturing in December 2024
2024 meningkat menjadi 51,2, meningkat dari 49,6 pada                  increased to 51.2, up from 49.6 in November 2024. This increase
November 2024. Peningkatan ini menandakan ekspansi sektor              marks the first expansion in the manufacturing sector since
manufaktur untuk pertama kalinya sejak Juni 2024, didorong             June 2024, driven by higher production and new orders[1]. This
oleh kenaikan produksi dan pesanan baru[1]. Ekspansi ini               expansion highlights that manufacturing remains a key driver
menunjukkan bahwa sektor manufaktur tetap menjadi motor                of Indonesia’s economic growth, despite global economic
pertumbuhan ekonomi nasional, meskipun dihadapkan pada                 uncertainties and slow international trade.
tantangan ketidakpastian ekonomi global dan perlambatan
perdagangan dunia.


Industri minyak dan gas (migas) tetap menjadi sektor                   The oil and gas industry remains a strategic sector for national
strategis dalam mendukung ketahanan energi nasional serta              energy security and state revenue. Over the course of 2024,
berkontribusi terhadap penerimaan negara. Sepanjang tahun              Indonesia’s total oil and gas lifting reached 1,606.4 thousand
2024, total lifting migas Indonesia mencapai 1.606,4 ribu barel        barrels of oil equivalent per day (mboepd), consisting of oil
setara minyak per hari (mboepd), yang terdiri dari lifting minyak      lifting: 579.7 thousand barrels per day (mbopd) and gas lifting:
bumi sebesar 579,7 ribu barel per hari (mbopd) dan lifting gas         5,481 million standard cubic feet per day (mmscfd) or equivalent
bumi sebesar 5.481 juta standar kaki kubik per hari (mmscfd)           to 978.8 mboepd[2].
atau setara dengan 978,8 mboepd[2].


Dari sisi investasi, sektor hulu migas mencatatkan realisasi           From an investment perspective, the upstream oil and gas sector
investasi sebesar USD10,3 miliar hingga Oktober 2024, atau             recorded an investment realization of USD10.3 billion by October
setara dengan Rp163,25 triliun, yang mencapai 64,4% dari               2024 (approximately Rp163.25 trillion), achieving 64.4% of the
target tahunan sebesar USD16 miliar. Meskipun realisasi                annual target of USD16 billion. While investment realization
investasi belum mencapai target, SKK Migas optimis bahwa               has not yet reached the target, SKK Migas remains optimistic
hingga akhir tahun 2024, investasi hulu migas dapat mencapai           that by the end of 2024, upstream oil and gas investment could
USD16 miliar[3]. Faktor yang memengaruhi capaian investasi             reach USD16 billion[3]. The factors influencing this investment
ini meliputi kendala Tingkat Komponen Dalam Negeri (TKDN),             achievement include constraints related to Domestic Content
keterbatasan rig dan tenaga kerja terampil, serta kondisi cuaca        Requirement (TKDN), limited rigs and skilled workforce, as well
yang menunda beberapa proyek pengeboran[4].                            as weather conditions delaying drilling projects[4].




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Dari sisi penerimaan negara, Realisasi Penerimaan Negara                     From a state revenue perspective, Non-Tax State Revenue
Bukan Pajak (PNBP) dari sektor migas mencapai Rp110,9 triliun                (PNBP) from the oil and gas sector reached Rp110.9 trillion,
atau 100,7% dari target APBN 2024[5]. Pencapaian ini didukung                exceeding 100.7% of the 2024 State Budget (APBN) target[5].
oleh harga minyak mentah Indonesia (ICP) yang lebih tinggi dari              This was supported by higher Indonesian Crude Price (ICP) than
asumsi APBN serta realisasi lifting yang sesuai target.                      assumed in the APBN as well as oil and gas lifting realization
                                                                             meeting the target.


Seiring dengan tantangan perubahan iklim dan transisi energi,                In response to climate change challenges and energy transition,
pemerintah terus mengupayakan langkah-langkah strategis                      the Government continues strategic efforts to balance energy
untuk menyeimbangkan ketahanan energi dengan keberlanjutan                   security and environmental sustainability. Initiatives such as
lingkungan. Inisiatif seperti carbon capture, utilization, and               carbon capture, utilization, and storage (CCUS) have been
storage (CCUS) mulai diterapkan dalam industri migas guna                    implemented in the oil and gas industry to reduce carbon
menekan emisi karbon dan memastikan keberlanjutan energi                     emissions and ensure future energy sustainability[2]. These
di masa depan[2]. Langkah ini diharapkan dapat menjadikan                    initiatives position Indonesia as an attractive destination for
Indonesia sebagai pusat investasi energi yang berkelanjutan,                 sustainable energy investments while maintaining the strategic
sekaligus mempertahankan peran strategis sektor migas                        role of the oil and gas sector in national economic development.
dalam perekonomian nasional.

Sumber:                                                                      Sources:
[1] S&P Global. “Indonesia Manufacturing PMI", Desember 2024.                [1] S&P Global. "Indonesia Manufacturing PMI", December 2024.
[2] Kementerian Energi dan Sumber Daya Mineral (ESDM) Republik               [2] Ministry of Energy and Mineral Resources (ESDM), Republic of
    Indonesia. “Kinerja Sektor ESDM 2024: Lampaui Target, Penuhi                 Indonesia. “Energy Sector Performance 2024: Exceeding Targets,
    Kebutuhan Domestik dan Tingkatkan Ketahanan Energi".                         Meeting Domestic Needs, and Enhancing Energy Security".
[3] Bisnis.com. “SKK Migas Ungkap Realisasi Investasi Capai                  [3] Bisnis.com. “SKK Migas Reveals Investment Realization Reached
    Rp163,25 Triliun Oktober 2024".                                              Rp163.25 Trillion in October 2024".
[4] Indonesian Petroleum Association. “Challenges and Optimism in            [4] Indonesian Petroleum Association. “Challenges and Optimism in
    Indonesia’s Upstream Oil and Gas Investment Approaching the End of           Indonesia’s Upstream Oil and Gas Investment Towards the End of
    2024".                                                                       2024".
[5] Kementerian Keuangan Republik Indonesia. “Realisasi PNBP Tahun           [5] Ministry of Finance, Republic of Indonesia. “2024 Non-Tax State
    2024 Capai 105,5 Persen dari Target APBN".                                   Revenue (PNBP) Reaches 105.5% of APBN Target".




Aspek Pemasaran
Marketing Aspect



Strategi Pemasaran                                                           Marketing Strategy

Perseroan aktif memasarkan produknya ke hampir semua                         The Company actively markets its products across various
sektor industri, dari hulu hingga hilir. Strategi pemasaran yang             industrial sectors, from upstream to downstream. Its marketing
diterapkan bertujuan memperkuat posisi di pasar sekaligus                    strategy has the purpose to strengthen market position while
memastikan pertumbuhan yang berkelanjutan. Hubungan                          ensuring sustainable growth. The Company also fosters strong
yang kuat dengan pelanggan terus dikembangkan guna                           customer relationships to enhance loyalty and retention,
meningkatkan loyalitas dan retensi, didukung oleh sumber daya                supported by highly skilled and professional human resources
manusia (SDM) yang kompeten dan profesional.                                 (HR).


Dalam pelaksanaannya, tenaga ahli dengan keterampilan                        In its implementation, highly skilled specialists provide
tinggi turut berperan dalam memberikan pelayanan teknis bagi                 technical services to customers. Integrated marketing between
pelanggan. Pemasaran terpadu diterapkan antara Perseroan                     the Company and Subsidiaries for more efficient product
dan Entitas Anak agar distribusi produk berjalan lebih efisien.              distribution. Integrated marketing is implemented between the
                                                                             Company and its Subsidiaries to ensure more efficient product
                                                                             distribution.




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Berikut adalah rangkaian strategi pemasaran yang dijalankan                 The marketing strategies implemented by the Company are as
oleh Perseroan.                                                             follows.


         Melakukan Penetrasi Pasar
         Market Penetration

 Perseroan terus melakukan penetrasi terhadap pasar eksisting melalui     The Company continues to penetrate existing markets by providing
 pemberian pelayanan terpadu seperti pemberian informasi yang             integrated services, such as comprehensive information, technical
 komprehensif, bantuan teknis, dan jaminan kesinambungan pasokan bagi     assistance, and supply continuity assurance for customers, to expand its
 pelanggan guna memperluas pangsa pasarnya.                               market share.

         Melakukan Pengembangan Pasar
         Market Expansion

 Perseroan selalu berupaya melakukan pengembangan pasar baik secara       The Company consistently strives to expand its markets both
 geografis dan demografis dengan memanfaatkan jaringan dan sarana         geographically and demographically by leveraging its existing network and
 distribusi yang ada, sehingga diharapkan jumlah pelanggan dan jumlah     distribution facilities, with the expectation that the number of customers
 kebutuhan gas industri dapat terus meningkat dari tahun ke tahun.        and demand for industrial gas will continue to grow year by year.

         Melakukan Pengembangan dan Aplikasi Produk
         Product Development and Application

 Perseroan senantiasa berupaya melakukan pengembangan dan inovasi         The Company continuously strives to develop and innovate products with
 produk yang memiliki potensi penjualan di masa mendatang, serta          future sales potential while also expanding the applications of existing
 menambah aplikasi dari produk yang telah ada.                            products.

         Memberikan Edukasi kepada Pasar
         Information Dissemination to the Market

 Perseroan aktif mengedukasi pelanggan dan pengguna baik dari sisi        The Company actively educates customers and users on both technical
 teknis seperti keamanan maupun sisi non-teknis. Dengan dukungan SDM      aspects, such as safety, and non-technical aspects. With the support of its
 serta pengalaman yang dimiliki, Perseroan dapat terus memberikan nilai   Human Resources and experience, the Company continues to provide high
 tambah yang tinggi kepada para pelanggannya.                             added value to its customers.

         Berpartisipasi dalam Pameran dan Menyelenggarakan Seminar-Seminar
         Participation in Exhibitions and Organizing Seminars

 Perseroan aktif mengikuti pameran dan menyelenggarakan                   The Company actively participates in exhibitions and organizes seminars
 seminar-seminar yang berkaitan dengan gas industri maupun sarana         related to industrial gases and their supporting facilities. These activities
 pendukungnya. Hal ini biasanya dilakukan secara khusus pada sektor       are specifically targeted at the hospital and healthcare sectors. Such
 rumah sakit dan kesehatan. Kegiatan ini menjadi sarana promosi yang      initiatives serve as an effective promotional tool for the Company.
 efektif bagi Perseroan.



Perseroan juga secara konsisten meningkatkan kinerja Divisi                 The Company consistently enhances the performance of
Pemasaran dengan menitikberatkan pada profesionalisme                       its Marketing Division by emphasizing professionalism and
dan spesialisasi tenaga pemasaran sesuai dengan industri                    specialization among its marketing personnel according to the
yang dilayani. Pemahaman yang lebih mendalam terhadap                       industries they serve. A deeper understanding of the industry
industri dan kebutuhan pelanggan memungkinkan tenaga                        and customer needs enables sales teams to provide faster
penjual memberikan layanan yang lebih cepat dan berkualitas,                and higher-quality services, ultimately improving customer
sehingga meningkatkan kepuasan pelanggan serta mendukung                    satisfaction and supporting the Company’s long-term business
pertumbuhan bisnis Perseroan dalam jangka panjang.                          growth.



Strategi Distribusi dan Penjualan                                           Distribution and Sales Strategy

Strategi Distribusi                                                         Distribution Strategy
Produk-produk Perseroan dipasarkan secara domestik melalui                  The Company’s products are marketed domestically through
jaringan distribusi internal yang dirancang dengan strategi yang            an internal distribution network designed with an effective
efektif. Mengingat bentuk produk yang berupa gas dan cair,                  strategy. Given that the products are in gaseous and liquid
berbagai metode distribusi diterapkan untuk memastikan efisiensi            forms, a number of distribution methods are applied to ensure




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dan pemenuhan kebutuhan pelanggan. Jalur pipa digunakan bagi             efficiency and meet customer demands. Pipeline distribution is
pelanggan jangka panjang dengan volume besar, sementara road             used for long-term, high-volume customers, while road tankers
tanker dan tabung isi ulang melayani pelanggan tetap dan ritel.          and refillable cylinders serve regular and retail customers.


Distribusi dilakukan melalui stasiun pengisian yang tersebar             Distribution is carried out through filling stations spread across
di berbagai wilayah Indonesia. Perseroan dan Entitas Anak                many regions in Indonesia. The Company and its Subsidiaries
terus mengembangkan aset serta pasokan agar terintegrasi                 continuously develop assets and supply chains to integrate with
dengan teknologi modern, sehingga sistem distribusi dapat                modern technology, allowing the distribution system to operate
beroperasi secara sinergis antar pulau untuk memenuhi                    synergistically across islands to meet customer needs more
kebutuhan pelanggan dengan lebih efisien.                                efficiently.


Pengembangan teknologi dalam sistem distribusi mencakup:                 Technological development in the distribution system include:
1. Sistem Pelacakan Silinder                                             1. Cylinder Tracking System
   Suatu sistem inovatif yang dapat memantau identitas dan                   An innovative cylinder tracking system that monitors the
   pergerakan tabung gas terkompresi. Dengan sistem ini,                     identity and movement of compressed gas cylinders. With
   Perseroan dapat memanfaatkan kemampuan retensi aset dan                   this system, the Company can take advantage of asset
   meningkatkan kelayakan informasi mengenai pengembalian                    retention capabilities and provides better visibility into asset
   aset tersebut, sehingga efisiensi operasional dan pengalaman              returns, significantly improving operational efficiency and
   pelanggan dapat meningkat secara signifikan.                              customer experience.
2. Telemetri Internet of Things (IoT)                                    2. Internet of Things (IoT) Telemetry
   Telemetri IoT telah diintegrasikan dalam sistem distribusi                IoT telemetry has been integrated into the distribution
   sebagai pemantau data tingkat persediaan secara                           system to enable real-time inventory level data monitoring
   real-time untuk setiap tangki gas industri yang terpasang.                for each installed industrial gas tank. This system enhances
   Dengan sistem ini, proses pengambilan keputusan dalam                     decision-making in gas distribution planning and execution,
   perencanaan dan pelaksanaan distribusi gas industri                       making processes faster and more accurate.
   menjadi lebih cepat dan akurat.


Strategi Penjualan                                                       Sales Strategy
Produk Perseroan dijual langsung kepada pelanggan dengan                 The Company sells its products directly to customers, focusing
fokus utama pada pemenuhan permintaan mereka. Melalui                    primarily on fulfilling their demands. Through this strategy,
strategi ini, Perseroan berupaya menjadi pemasok terkemuka               the Company strives to be a trusted leading supplier for all
yang dapat dipercaya oleh setiap pelanggan. Selain itu, Entitas          its customers. Additionally, its Subsidiaries play a key role in
Anak berperan dalam melayani pasar ritel gas industri guna               serving the industrial gas retail market, ensuring that market
memastikan bahwa kebutuhan pasar, baik dalam bentuk cair                 demands whether for liquid or gas forms are met optimally.
maupun gas, dapat terpenuhi secara optimal. Pendekatan ini               This approach not only strengthens the Company’s market
tidak hanya memperkuat kehadiran Perseroan di pasar, tetapi              presence but also enhances customer satisfaction through
juga berkontribusi dalam meningkatkan kepuasan pelanggan                 more focused and integrated services.
melalui layanan yang lebih terfokus dan terintegrasi.




Prospek Usaha                               [IR-4G]

Business Outlook


Pada tahun 2025, perekonomian Indonesia diproyeksikan                    In 2025, Indonesia’s economy is projected to continue growing
tetap tumbuh dengan tingkat ketahanan yang kuat, meskipun                with strong resilience, despite facing global challenges such
dihadapkan pada berbagai tantangan global, seperti volatilitas           as commodity price volatility, rising interest rates, supply chain
harga komoditas, peningkatan suku bunga, gangguan                        disruptions, and risks to food and energy security due to climate
rantai pasok, serta risiko terhadap ketahanan pangan dan                 change. The Government has set a national economic growth
energi akibat perubahan iklim. Pemerintah menargetkan                    target of 8% by 2028–2029, while the growth forecast for 2025 is
pertumbuhan ekonomi nasional mencapai 8% pada tahun                      expected to be around 5.2%[1].
2028-2029, sementara pertumbuhan pada 2025 diperkirakan
berada di kisaran 5,2%[1].




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Dukungan terhadap pertumbuhan ekonomi juga datang                           Support for economic growth also comes from the
dari sektor industri manufaktur yang diperkirakan tumbuh                    manufacturing sector, which is projected to grow by 7.29%
sebesar 7,29% pada tahun 2025. Pemerintah terus mendorong                   in 2025. The Government continues to promote downstream
pengembangan industri berbasis hilirisasi untuk menciptakan                 industry development to create added value and enhance
nilai tambah serta memperkuat daya saing industri nasional                  national industrial competitiveness in the global market.
di pasar global. Target pertumbuhan manufaktur ini sejalan                  This manufacturing growth target aligns with the Industrial
dengan kebijakan Peta Jalan Jasa Industri 2025–2045, yang                   Services Roadmap 2025–2045, which aims for the manufacturing
menargetkan kontribusi industri manufaktur mencapai 21,9%                   sector to contribute 21.9% to GDP by 2045[2].
terhadap PDB pada tahun 2045[2].


Sebagai bagian dari strategi pertumbuhan, pemerintah                        As part of the growth strategy, the Government has set specific
menargetkan peningkatan di beberapa sub sektor industri.                    targets for several industrial sub-sectors. The Directorate
Ditjen Industri Agro ditargetkan tumbuh sebesar 6,14%, Ditjen               General of Agro Industry is targeted to grow by 6.14%, the
Industri Kimia, Farmasi, dan Tekstil (IKFT) sebesar 4,76%,                  Directorate General of Chemical, Pharmaceutical, and Textile
Ditjen Industri Logam, Mesin, Alat Transportasi, dan Elektronika            Industries (IKFT) by 4.76%, the Directorate General of Metal,
(ILMATE) sebesar 6,87%, serta Ditjen Industri Kecil, Menengah,              Machinery, Transportation Equipment, and Electronics (ILMATE)
dan Aneka (IKMA) sebesar 4,25%[3].                                          by 6.87%, and the Directorate General of Small, Medium, and
                                                                            Miscellaneous Industries (IKMA) by 4.25%[3].


Perseroan berada dalam posisi yang kuat untuk memanfaatkan                  The Company is well-positioned to capitalize on this growth
momentum pertumbuhan ini. Fitch Ratings mengafirmasi                        momentum. Fitch Ratings has affirmed the Company’s rating
peringkat perusahaan pada "A(idn)" dengan outlook stabil,                   at "A(idn)" with a stable outlook, projecting an improved
dengan proyeksi rasio EBITDA net leverage membaik menjadi                   net EBITDA leverage ratio of 3.4x in 2025 and 2.9x in 2026.
3,4x pada tahun 2025 dan 2,9x pada tahun 2026. Pendapatan                   The Company’s revenue is expected to grow by approximately
Perseroan diperkirakan akan meningkat sekitar 6%-8% per                     6%–8% annually between 2024 and 2026, supported by
tahun pada periode 2024-2026, didukung oleh peningkatan                     increased manufacturing activity and rising demand for
aktivitas industri manufaktur dan permintaan gas industri yang              industrial gases[4].
terus tumbuh[4].


Saat ini, Perseroan merupakan produsen gas industri terbesar                Currently, the Company is the largest industrial gas producer
di Indonesia, menyumbang sekitar sepertiga dari konsumsi                    in Indonesia, accounting for about one-third of the country’s
gas nasional. Kinerja bisnis yang solid telah meningkatkan                  total gas consumption. Its strong business performance has
pangsa pasar gas industri grup, termasuk gas silinder dan                   expanded its market share in the industrial gas sector, including
curah, menjadi 44% pada tahun 2022 (2019: 38%). Selain itu,                 cylinder and bulk gas, to 44% in 2022 (2019: 38%). Additionally,
perusahaan tetap menjadi pemimpin di bidang gas medis,                      the Company remains the market leader in medical gases,
dengan pangsa pasar 75%-80% (berdasarkan data internal                      holding a 75%–80% market share (based on internal company
perusahaan). Dengan ekspansi produksi dan penguatan                         data). With production expansion and strengthened distribution
jaringan distribusi, Perseroan optimis dapat mempertahankan                 networks, the Company is optimistic about maintaining its
pertumbuhan dan meningkatkan pangsa pasarnya dalam                          growth and increasing its market share in the national gas
industri gas nasional.                                                      industry.

Sumber:                                                                     Sources:
[1] Kementerian Koordinator Bidang Perekonomian Republik Indonesia.         [1] Coordinating Ministry for Economic Affairs of the Republic of
    “Memasuki Tahun 2025, Perekonomian Nasional Diproyeksikan                   Indonesia. “Entering 2025, the National Economy is Projected to
    Tetap Terjaga".                                                             Remain Stable".
[2] Kementerian Perindustrian Republik Indonesia. “Agar Sektor              [2] Ministry of Industry of the Republic of Indonesia. “Accelerating
    Manufaktur Melaju Kencang".                                                 the Manufacturing Sector".
[3] Kementerian Perindustrian Republik Indonesia. “Menperin:                [3] Ministry of Industry of the Republic of Indonesia. “Minister of Industry:
    Dongkrak Pertumbuhan Manufaktur Hingga 8 Persen, Pengelolaan                Boosting Manufacturing Growth to 8%, Budget Management Needs
    Anggaran Perlu Sinergis dan Efektif".                                       to be Synergized and Effective".
[4] Fitch Ratings. “Fitch Affirms Samator Indo Gas at "A(idn)"; Outlook     [4] Fitch Ratings. “Fitch Affirms Samator Indo Gas at "A(idn)"; Outlook
    Stable".                                                                    Stable".




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Tinjauan Operasi per Segmen Usaha                                                                                                 [IR-4F]

Operational Review by Business Segment



Perseroan menjalankan kegiatan usaha utama yang mencakup                      The Company’s main business activities include the production,
produksi, pemasaran, dan penjualan berbagai jenis gas industri                marketing, and sales of various types of industrial gases in
dalam bentuk gas, cair, dan padat untuk berbagai sektor industri              gas, liquid, and solid forms for multiple industrial sectors in
di Indonesia. Selain itu, Perseroan juga melaksanakan kegiatan                Indonesia. Additionally, the Company engages in supporting
usaha penunjang, termasuk memperdagangkan produk gas                          business activities, such as trading gas products from other
dari produsen lain kepada pelanggan, merancang konstruksi                     manufacturers, designing and installing gas equipment, and
dan instalasi peralatan gas, serta menawarkan produk terkait                  offering related products to factories and hospitals.
lainnya kepada pabrik dan rumah sakit.


Berikut adalah penjelasan mengenai segmen usaha Perseroan,                    An overview of the Company’s business segments, including
yaitu produk gas serta jasa dan peralatan, dalam 2 tahun                      gas products and equipment services, over the past 2 years is
terakhir.                                                                     presented as follows.

                                                                            (dalam juta rupiah, kecuali dinyatakan lain / in million Rupiah unless otherwise stated)

                                                                                          Pertumbuhan
         Segmen Usaha                         2024              2023                   Increase/Decrease                          Business Segment
                                                                                       Rp                     %

                                                          PENJUALAN NETO / NET SALES
 Produk Gas                               2.688.151           2.597.578               90.573                  3,49                                  Gas Product
 Jasa dan Peralatan                           219.524           225.167               (5.643)               (2,51)                     Service and Equipment
 Total                                    2.907.675           2.822.745               84.930                  3,01                                          Total
                                                  BEBAN POKOK PENJUALAN / COST OF GOODS SOLD
 Produk Gas                               1.505.275           1.418.754               86.521                  6,10                                  Gas Product
 Jasa dan Peralatan                           130.426           107.411               23.015                 21,43                     Service and Equipment
 Total                                    1.635.701           1.526.165              109.536                  7,18                                          Total
                                                          LABA KOTOR / GROSS PROFIT
 Produk Gas                               1.182.876           1.178.824                 4.052                 0,34                                  Gas Product
 Jasa dan Peralatan                            89.098           117.756              (28.658)              (24,34)                     Service and Equipment
 Total                                    1.271.974           1.296.580             (24.606)                (1,90)                                          Total




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Tinjauan Kinerja Keuangan
Financial Performance Review



Tinjauan kinerja keuangan Perseroan berdasarkan Laporan                    The Company’s financial performance review is based on the
Keuangan Konsolidasian untuk 2 tahun terakhir, yaitu per                   Consolidated Financial Statements for the past 2 years, as of
31 Desember 2024 dan 2023. Laporan Keuangan Konsolidasian                  December 31, 2024, and 2023. The Consolidated Financial
telah diaudit sesuai dengan Standar Akuntansi Keuangan yang                Statements have been audited in accordance with the applicable
berlaku di Indonesia oleh Kantor Akuntan Publik Purwantono,                Financial Accounting Standards in Indonesia by Purwantono,
Sungkoro & Surja (EY Indonesia), yang memberikan opini wajar               Sungkoro & Surja (EY Indonesia), Public Accounting Firm which
tanpa pengecualian.                                                        issued an unqualified opinion.



Laporan Posisi Keuangan Konsolidasian
Consolidated Statement of Financial Position
                                                                         (dalam juta rupiah, kecuali dinyatakan lain / in million Rupiah unless otherwise stated)

                                                                                       Pertumbuhan
               Uraian                         2024            2023                  Increase/Decrease                               Description
                                                                                     Rp                    %

 Aset Lancar                                 1.626.757       1.644.481             (17.724)              (1,08)                              Current Assets
 Aset Tidak Lancar                           6.378.428       6.153.278             225.150                 3,66                        Non-Current Assets
 Total Aset                                  8.005.185       7.797.759             207.426                 2,66                                  Total Assets
 Liabilitas Jangka Pendek                     580.916         948.726           (367.810)               (38,77)                           Current Liabilities
 Liabilitas Jangka Panjang                   3.640.719       3.120.887             519.832                16,66                     Non-Current Liabilities
 Total Liabilitas                            4.221.635       4.069.613             152.022                 3,74                              Total Liabilities
 Total Ekuitas                               3.783.550       3.728.146              55.404                 1,49                                  Total Equity
 Total Liabilitas dan Ekuitas                8.005.185       7.797.759             207.426                 2,66                Total Liabilities and Equity


Aset Lancar                                                                Current Assets
Aset lancar Perseroan tercatat sebesar Rp1,63 triliun di tahun             The Company’s current assets were recorded at Rp1.63 trillion
2024. Jumlah tersebut menurun sebesar 1,08% atau setara                    in 2024, a decrease of 1.08% or Rp17.72 billion compared
Rp17,72 miliar, dibandingkan tahun 2023 yang tercatat sebesar              to Rp1.64 trillion in 2023. This condition was mainly due to a
Rp1,64 triliun. Kondisi ini disebabkan oleh penurunan kas dan              decrease in cash and cash equivalents, as well as inventories.
setara kas, serta persediaan.


Aset Tidak Lancar                                                          Non-Current Assets
Pada tahun 2024, aset tidak lancar Perseroan tercatat                      In 2024, the Company’s non-current assets amounted to
sebesar Rp6,38 triliun, meningkat sebesar 3,66% atau setara                Rp6.38 trillion, an increase of 3.66% or Rp225.15 billion from
Rp225,15 miliar, dibandingkan tahun 2023 yang tercatat sebesar             Rp6.15 trillion in 2023. This increase was mainly due to additions
Rp6,15 triliun. Kondisi ini dipengaruhi oleh penambahan mesin              in machinery and equipment.
dan peralatan.


Total Aset                                                                 Total Assets
Total aset Perseroan di tahun 2024 tercatat sebesar                        The Company’s total assets in 2024 recorded at Rp8.00 trillion,
Rp8,00 triliun. Jumlah tersebut meningkat sebesar 2,66%                    increased by 2.66% or Rp207.43 billion compared to Rp7.80 trillion
atau setara Rp207,43 miliar, dibandingkan tahun sebelumnya                 in the previous year. This was due to additions in fixed assets and
yang tercatat sebesar Rp7,80 triliun. Hal ini disebabkan oleh              current assets (such as trade receivables, other receivables,
penambahan aset tetap, aset lancar (piutang usaha, piutang                 and prepaid expenses), partially net-off by a decrease in cash
lain-lain dan beban dibayar di muka) yang sebagian dinet-off               and other non-current assets.
oleh penurunan kas dan aset tidak lancar lainnya.




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Liabilitas Jangka Pendek                                                   Current Liabilities
Liabilitas jangka pendek Perseroan tercatat sebesar                        The Company’s current liabilities were recorded at
Rp580,92 miliar di tahun 2024, menurun sebesar 38,77% atau                 Rp580.92 billion in 2024, a significant decrease of 38.77% or
setara Rp367,81 miliar dibandingkan tahun 2023 yang tercatat               Rp367.81 billion from Rp948.73 billion in 2023. This decline
sebesar Rp948,73 miliar. Penurunan ini dipengaruhi oleh                    was due to repayments of bank loans, bonds payable, and other
pelunasan utang bank, utang obligasi, dan utang jangka pendek              short-term liabilities.
lainnya.


Liabilitas Jangka Panjang                                                  Non-Current Liabilities
Liabilitas jangka panjang Perseroan meningkat sebesar 16,66%               The Company’s non-current liabilities increased by 16.66% or
atau setara Rp519,83 miliar, dari Rp3,12 triliun di tahun 2023             Rp519.83 billion, from Rp3.12 trillion in 2023 to Rp3.64 trillion
menjadi Rp3,64 triliun di tahun 2024. Perubahan ini disebabkan             in 2024. This change was due to additional drawdowns from
oleh pengambilan (drawdown) tambahan dari fasilitas pinjaman               the syndication loan facility during 2024, largely net off by
sindikasi sepanjang tahun 2024, yang sebagian besar dinet-off oleh         repayments of bonds and other long-term liabilities.
pelunasan utang obligasi dan utang jangka panjang lainnya.


Total Liabilitas                                                           Total Liabilities
Total liabilitas Perseroan di tahun 2024 tercatat sebesar                  In 2024, the Company’s total liabilities recorded at Rp4.22 trillion,
Rp4,22 triliun. Jumlah tersebut meningkat sebesar 3,74%                    an increase of 3.74% or Rp152.02 billion compared to
atau setara Rp152,02 miliar, dibandingkan tahun sebelumnya                 Rp4.07 trillion in the previous year. This was due to addition
yang tercatat sebesar Rp4,07 triliun. Hal ini disebabkan oleh              of long-term bank loans resulting from additional drawdowns
penambahan utang bank jangka panjang dari pengambilan                      under the syndication loan facility.
(drawdown) tambahan fasilitas pinjaman bank sindikasi.


Total Ekuitas                                                              Total Equity
Pada tahun 2024, total ekuitas Perseroan tercatat sebesar                  In 2024, the Company’s total equity was recorded at
Rp3,78 triliun. Jumlah tersebut meningkat sebesar 1,49%                    Rp3.78 trillion, an increase of 1.49% or Rp55.40 billion compared
atau setara Rp55,40 miliar, dibandingkan tahun 2023 yang                   to Rp3.73 trillion in 2023. This was due to an increase in retained
tercatat sebesar Rp3,73 triliun. Hal ini disebabkan oleh                   earnings from the profit accumulated during the year.
peningkatan laba ditahan dari akumulasi laba yang dibukukan
pada tahun 2024.



Laporan Laba (Rugi) dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Statement of Profit (Loss) and Other Comprehensive Income
                                                                         (dalam juta rupiah, kecuali dinyatakan lain / in million Rupiah unless otherwise stated)

                                                                                       Pertumbuhan
              Uraian                        2024             2023                   Increase/Decrease                               Description
                                                                                    Rp                     %

 Penjualan                                  2.907.675      2.822.745               84.930                    3,01                                        Sales
 Beban Pokok Penjualan                  (1.635.701)      (1.526.165)              109.536                    7,18                         Cost of Goofs Sold
 Laba Bruto                                 1.271.974      1.296.580              (24.606)                 (1,90)                                Gross Profit
 Pendapatan (Beban) Lain-Lain,
                                              18.753          10.230                 8.523                 83,32            Other Income (Expenses), Net
 Neto
 Beban Penjualan                            (549.617)      (497.741)               51.876                  10,42                           Selling Expenses
                                                                                                                               General and Administration
 Beban Umum dan Administrasi                (334.947)      (321.982)               12.965                    4,03
                                                                                                                                               Expenses
 Beban Pendanaan                            (314.178)      (291.421)               22.757                    7,81                         Finance Expenses
 Pendapatan Keuangan                          23.074          17.557                 5.517                 31,42                             Finance Income
 Laba Sebelum Taksiran                                                                                                        Income Before Provision for
                                             115.059         213.223              (98.164)                (46,04)
 Penghasilan (Beban) Pajak                                                                                                         Tax Income (Expense)
 Taksiran Penghasilan (Beban)                                                                                                     Provision for Tax Income
                                              (4.863)        (43.409)             (38.545)                (88,80)
 Pajak                                                                                                                                           (Expense)
 Laba Tahun Berjalan                         110.196         169.814              (59.618)                (35,11)                         Profit for the Year




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            Performance Overview in 2024                     Management Report                               Company Profile




                                                                                     Pertumbuhan
             Uraian                        2024              2023                 Increase/Decrease                  Description
                                                                                   Rp            %

 Penghasilan Komprehensif lain                                                                                Other Comprehensive Income
                                            (4.537)             253               (4.790)    (1.895,75)
 Tahun Berjalan Setelah Pajak                                                                                         for the Year After Tax
 Total Penghasilan Komprehensif                                                                                        Total Comprehensive
                                           105.659           170.067             (64.408)       (37,87)
 Tahun Berjalan                                                                                                         Income for the Year
 Laba (rugi) Bersih Tahun Berjalan                                                                                  Profit (Loss) for the Year
 yang Diatribusikan kepada:                                                                                                   Attributable to:
   Pemilik Entitas Induk                   104.947           165.413             (60.466)       (36,56)      Owners of the Parent Entity
   Kepentingan Non-Pengendali                5.249             4.401                 848         19,27         Non-Controlling Interests
 Total Penghasilan Komprehensif
                                                                                                           Total Comprehensive Income for
 Tahun Berjalan yang
                                                                                                                   the Year Attributable to:
 Diatribusikan kepada:
   Pemilik Entitas Induk                   100.506           165.700             (65.194)       (39,34)      Owners of the Parent Entity
   Kepentingan Non-Pengendali                5.153             4.367                 786         18,00         Non-Controlling Interests
 Laba per Saham - Dasar                                                                                         Earnings per Share – Basic
                                             34,22             53,94              (19,72)       (36,55)
 (dalam Rupiah Penuh)                                                                                                     (in Full Amount)



Pendapatan                                                              Revenue
Pada tahun 2024, Perseroan mencatatkan pendapatan                       In 2024, the Company recorded revenue amounting to
sebesar Rp2,91 triliun, meningkat sebesar 3,01% atau setara             Rp2.91 trillion, an increase of 3.01% or Rp84.93 billion from
Rp84,93 miliar, dibandingkan tahun 2023 yang tercatat sebesar           Rp2.82 trillion in 2023. This increase was due to increase in
Rp2,82 triliun. Peningkatan tersebut berasal dari peningkatan           sales of gas products by 3.5%, slightly net-off with sales of
penjualan produk gas sebesar 3,5%, net-off dengan penurunan             equipment & services by 2.5%.
penjualan jasa dan peralatan sebesar 2,5%.


Beban Pokok Penjualan                                                   Cost of Goods Sold
Beban pokok penjualan meningkat sebesar 7,18% atau setara               Cost of Goods Sold increased by 7.18% or Rp109.54 billion, from
Rp109,54 miliar, dari Rp1,53 triliun di tahun 2023 menjadi              Rp1.53 trillion in 2023 to Rp1.64 trillion in 2024. This condition
Rp1,64 triliun di tahun 2024. Kondisi ini dipengaruhi oleh              is due to increase in purchase of finished goods to fulfill product
peningkatan pembelian barang dagangan untuk memenuhi                    demand.
permintaan produk.


Laba Bruto                                                              Gross Profit
Laba bruto Perseroan tercatat sebesar Rp1,27 triliun, menurun           The Company’s gross profit was recorded at Rp1.27 trillion,
sebesar 1,90% atau setara Rp24,61 miliar, dibandingkan tahun            a decrease of 1.90% or Rp24.61 billion compared to Rp1.30 trillion
sebelumnya yang tercatat sebesar Rp1,30 triliun. Kondisi ini            in the previous year. This was due to an increase in cost of goods
dipengaruhi oleh peningkatan beban pokok penjualan.                     sold.


Laba Tahun Berjalan                                                     Income for the Year
Perseroan mencatatkan laba tahun berjalan sebesar                       The Company recorded an income for the year amounting to
Rp110,20 miliar di tahun 2024. Jumlah tersebut menurun                  Rp110.20 billion in 2024, decreased by 35.11% or Rp59.62 billion
sebesar 35,11% atau setara Rp59,62 miliar, dibandingkan tahun           compared to Rp169.81 billion in the previous year. This decline
sebelumnya yang tercatat sebesar Rp169,81 miliar. Penurunan             was due to an increase in cost of goods sold, selling expenses,
ini dipengaruhi oleh peningkatan beban pokok penjualan,                 general and administrative expenses, as well as financing
beban penjualan, beban umum dan administrasi serta beban                expenses.
pendanaan.


Total Penghasilan Komprehensif Tahun Berjalan                           Total Comprehensive Income for the Year
Pada tahun 2024, total penghasilan komprehensif tahun                   In 2024, the Company’s total comprehensive income for the
berjalan Perseroan tercatat sebesar Rp105,66 miliar, menurun            year was recorded at Rp105.66 billion, a decrease of 37.87% or
sebesar 37,87% atau setara Rp64,41 miliar, dibandingkan tahun           Rp64.41 billion from Rp170.07 billion in 2023. This was due to
2023 yang tercatat sebesar Rp170,07 miliar. Hal ini dikarenakan         a decline in net profit and other comprehensive income.
adanya penurunan laba bersih Perseroan serta penurunan
penghasilan komprehensif lainnya.




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        Analisis dan Pembahasan Manajemen                Tata Kelola Perusahaan yang Baik                               Laporan Keberlanjutan
        Management Discussion and Analysis                  Good Corporate Governance                                    Sustainability Report




Laporan Arus Kas Konsolidasian
Consolidated Statement of Cash Flows
                                                                          (dalam juta rupiah, kecuali dinyatakan lain / in million Rupiah unless otherwise stated)

                                                                                        Pertumbuhan
             Uraian                           2024            2023                   Increase/Decrease                               Description
                                                                                     Rp                     %

 Penerimaan Kas dari                                                                                                                     Cash Received from
                                         2.908.230          3.151.207            (242.977)                (7,71)
 Pelanggan - Bersih                                                                                                                        Customers – Net
 Kas yang Dihasilkan                                                                                                                         Cash Generated
                                              603.958         999.948            (395.990)               (39,60)
 dari Operasi                                                                                                                                from Operations
 Kas Bersih Diperoleh                                                                                                                     Net Cash Provided
                                              273.248         659.194            (385.946)               (58,55)
 dari Aktivitas Operasi                                                                                                               by Operating Activities
 Kas Bersih Digunakan                                                                                                                       Net Cash Used in
                                             (546.209)      (323.869)              222.340                 68,65
 untuk Aktivitas Investasi                                                                                                                Investing Activities
 Kas Bersih Diperoleh
                                                                                                                                        Net Cash Provided
 dari/(Digunakan untuk)                        82.665       (397.675)              480.340               120,79
                                                                                                                          by/(Used in) Financing Activities
 Aktivitas Pendanaan
 Penurunan Bersih Kas                                                                                                                  Net Decrease in Cash
                                             (190.296)        (62.350)             127.946               205,21
 dan Setara Kas                                                                                                                        and Cash Equivalents
 Kas dan Setara Kas                                                                                                          Cash and Cash Equivalents at
                                              574.580         636.930              (62.350)               (9,79)
 Awal Tahun                                                                                                                         Beginning of the Year
 Kas dan Setara Kas                                                                                                          Cash and Cash Equivalents at
                                              384.284         574.580            (190.296)               (33,12)
 Akhir Tahun                                                                                                                              End of the Year



Arus Kas dari Aktivitas Operasi                                             Cash Flows from Operating Activities
Pada tahun 2024, Perseroan mencatatkan kas bersih dari                      In 2024, the Company recorded net cash from operating activities
aktivitas operasi sebesar Rp273,25 miliar, menurun sebesar                  amounting to Rp273.25 billion, a decrease of Rp385.95 billion or
Rp385,95 miliar atau sebesar 58,55% dibandingkan tahun                      58.55% compared to Rp659.19 billion in 2023. This decline was
2023 yang tercatat sebesar Rp659,19 miliar. Perubahan ini                   mainly due to a decrease in cash received from customers.
dipengaruhi oleh penurunan penerimaan kas dari pelanggan.


Arus Kas dari Aktivitas Investasi                                           Cash Flows from Investing Activities
Kas yang digunakan untuk aktivitas investasi meningkat sebesar              Cash used in investing activities increased by 68.65% or
68,65% atau setara Rp222,34 miliar, dari Rp323,87 miliar di tahun           Rp222.34 billion, from Rp323.87 billion in 2023 to Rp546.21 billion
2023 menjadi Rp546,21 miliar di tahun 2024. Peningkatan ini                 in 2024. The increase was due to higher acquisitions of fixed
disebabkan oleh peningkatan akuisisi aset tetap.                            assets.


Arus Kas dari Aktivitas Pendanaan                                           Cash Flows from Financing Activities
Pada tahun 2024, arus kas dari aktivitas pendanaan tercatat                 In 2024, cash flows from financing activities amounted to
sebesar Rp82,67 miliar. Jumlah tersebut meningkat sebesar                   Rp82.67 billion, an increase of 120.79% or Rp480.34 billion
120,79% atau setara Rp480,34 miliar dibandingkan tahun                      compared to the previous year, when cash used in financing
sebelumnya, di mana tercatat arus kas yang digunakan untuk                  activities amounted to Rp397.68 billion. This change was due
aktivitas pendanaan sebesar Rp397,68 miliar. Perubahan ini                  to drawdowns from the syndicated bank loan facility for CAPEX
dipengaruhi oleh pengambilan (drawdown) dari fasilitas utang                financing and loan settlement, partially net-off by repayments of
bank sindikasi untuk pembiayaan CAPEX dan pelunasan utang,                  short-term bank loans, bonds payable, and dividend payments.
yang dinet-off oleh pelunasan utang bank jangka pendek, utang
obligasi, dan pembayaran dividen.




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             Performance Overview in 2024                     Management Report                              Company Profile




Kemampuan Membayar Utang
Debt Payment Capability



Perseroan memastikan stabilitas finansial dengan mengukur                The Company ensures financial stability by assessing its
kemampuan dalam memenuhi kewajiban dan menghasilkan                      ability to meet obligations and generate profits using liquidity,
keuntungan menggunakan rasio likuiditas, solvabilitas, dan               solvency, and profitability ratios. The liquidity ratio measures
rentabilitas. Rasio likuiditas digunakan untuk mengukur                  the Company's ability to pay short-term debt, while the solvency
kemampuan Perseroan dalam membayar utang jangka pendek,                  ratio evaluates its capability to cover total liabilities, both
sementara rasio solvabilitas mengukur kemampuan dalam                    short-term and long-term. Meanwhile, the profitability ratio
membayar seluruh utangnya, baik jangka pendek maupun jangka              reflects the Company's ability to generate earnings during the
panjang. Di sisi lain, rasio rentabilitas menggambarkan kemampuan        reporting period.
Perseroan dalam menghasilkan keuntungan pada periode berjalan.


Informasi mengenai rasio likuiditas, solvabilitas, dan rentabilitas      The Company's liquidity, solvency, and profitability ratios over
Perseroan dalam 2 tahun terakhir diungkapkan sebagai berikut.            the past 2 years are presented as follows.

                                                                                                                                (dalam x / in times)


                     Uraian                           2024                        2023                        Description

                                                    RASIO LIKUIDITAS / LIQUIDITY RATIO
 Rasio Kas                                             0,66                        0,61                                              Cash Ratio
 Rasio Lancar                                          2,80                        1,73                                           Current Ratio
                                                  RASIO SOLVABILITAS / SOLVENCY RATIO
 Rasio Liabilitas Terhadap Aset (DAR)                  0,53                        0,52                                 Debt to Assets Ratio
 Rasio Liabilitas Terhadap Ekuitas (DER)               1,12                        1,09                                  Debt to Equity Ratio



Rasio kas Perseroan pada tahun 2024 tercatat sebesar 0,66 kali,          The Company’s cash ratio in 2024 was recorded at 0.66 times,
mengalami peningkatan dibandingkan tahun 2023 yang sebesar               an increase compared to 0.61 times in 2023. Meanwhile, the
0,61 kali. Sementara itu, rasio lancar pada tahun 2024 tercatat          current ratio in 2024 recorded at 2.80 times, increased from
sebesar 2,80 kali, meningkat dibandingkan tahun sebelumnya               1.73 times in the previous year. This change indicates that the
yang sebesar 1,73 kali. Perubahan ini mencerminkan bahwa                 Company has sufficient cash and current assets to meet its
Perseroan memiliki uang kas dan aset lancar yang cukup untuk             obligations.
memenuhi kewajibannya.


Di sisi lain, rasio solvabilitas Perseroan diukur melalui rasio          On the other hand, the Company’s solvency ratios are measured
liabilitas terhadap aset (DAR) dan rasio liabilitas terhadap             through the debt to asset ratio (DAR) and debt to equity ratio
ekuitas (DER). Pada tahun 2024, rasio DAR tercatat sebesar               (DER). In 2024, the DAR was recorded at 0.53 times, increased
0,53 kali, mengalami kenaikan dibandingkan tahun 2023 yang               from 0.52 times in 2023. Meanwhile, the DER in 2024 recorded
sebesar 0,52 kali. Sementara itu, rasio DER pada tahun 2024              at 1.2 times, increased from 1.09 times in the previous year.
tercatat sebesar 1,2 kali, meningkat dibandingkan tahun                  These changes in solvency ratios were due to an increase
sebelumnya yang sebesar 1,09 kali. Perubahan dalam rasio                 in syndicated loans. Increase in DAR and DER is still within
solvabilitas ini dipengaruhi oleh peningkatan utang sindikasi.           covenant range.
Peningkatan DAR dan DER masih dalam range yang ditetapkan
dalam covenant.




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         Management Discussion and Analysis                    Good Corporate Governance                                    Sustainability Report




Kolektibilitas Piutang
Receivables Collectability



Perseroan menghitung kolektibilitas piutang dengan                             The Company assesses receivables collectability by analyzing
menganalisis umur piutang. Berikut adalah informasi mengenai                   the receivables aging. Below is information on the Company's
kolektibilitas piutang Perseroan dalam 2 tahun terakhir.                       receivables collectability over the past 2 years.

                                                                             (dalam juta rupiah, kecuali dinyatakan lain / in million Rupiah unless otherwise stated)


                      Uraian                              2024                           2023                                   Description

 Kurang dari 30 Hari                                      424.005                      279.282                                                Less than 30 Days
 31-60 Hari                                                62.435                        76.206                                                       31-60 Days
 61-90 Hari                                                25.042                        54.112                                                        61-90 days
 Lebih dari 90 Hari                                       122.585                      121.759                                                More than 90 days
 Total                                                    634.067                      531.359                                                               Total




Struktur Modal
Capital Structure


Informasi terkait struktur modal Perseroan dalam 2 tahun                       Information regarding the Company's capital structure over
terakhir diungkapkan sebagai berikut.                                          the past 2 years is presented as follows.


                                                      2024                                 2023
                    Uraian                                                                                                         Description
                                                Rp                   %              Rp                  %

 Total Liabilitas                             4.221.635             52,74        4.069.613            52,19                                      Total Liabilities
 Total Ekuitas                                3.783.550             47,26        3.728.146            47,81                                          Total Equity
 Total Liabilitas dan Ekuitas                 8.005.185          100,00          7.797.759          100,00                          Total Liabilities and Equity
 Rasio Utang terhadap Ekuitas                                        1,12                              1,09                                Debt to Equity Ratio



Kebijakan Manajemen atas Struktur Modal                                        Management Policy on Capital Structure
Manajemen secara aktif mengelola struktur modal untuk                          The Management actively manages the capital structure to
memastikan stabilitas keuangan, mendukung pertumbuhan                          ensure financial stability, support sustainable business growth,
bisnis yang berkelanjutan, serta meminimalkan biaya modal.                     and minimize capital costs. This management approach is
Pengelolaan ini dilakukan guna menjaga kelangsungan usaha                      undertaken to maintain business going concern and provide
dan memberikan manfaat optimal bagi Pemegang Saham serta                       optimal benefits to the Shareholders and other stakeholders.
pemangku kepentingan lainnya. Secara berkala, Perseroan                        The Company regularly evaluates its debt position to consider
mengevaluasi utang untuk mempertimbangkan kemungkinan                          refinancing with more efficient new debt. This measure has the
pembiayaan kembali dengan utang baru yang lebih efisien.                       purpose to reduce debt costs, optimize liquidity, and strengthen
Langkah ini bertujuan menurunkan biaya utang, mengoptimalkan                   long-term financing capacity.
likuiditas, dan memperkuat kapasitas pendanaan jangka panjang.




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          Performance Overview in 2024                     Management Report                               Company Profile




Selain memenuhi persyaratan kreditur, Perseroan memastikan            In addition to meeting creditor requirements, the Company
struktur permodalannya tetap berada pada tingkat yang tidak           ensures that its capital structure remains at a level that does not
berisiko terhadap peringkat kredit. Rasio utang terhadap              pose a risk to its credit rating. The debt-to-equity ratio serves
ekuitas menjadi indikator utama yang diawasi oleh manajemen           as a key indicator monitored by the Management to assess the
guna mengevaluasi kesehatan struktur permodalan dan menilai           health of the capital structure and evaluate the effectiveness
efektivitas penggunaan pinjaman. Dengan pemantauan yang               of debt utilization. Through close monitoring of this ratio, the
cermat terhadap rasio ini, Perseroan dapat menjaga stabilitas         Company can maintain financial stability and ensure its ability
keuangan serta memastikan kemampuan untuk memenuhi                    to meet financial obligations on a sustainable basis.
kewajiban finansial secara berkelanjutan.




Ikatan Material untuk Investasi Barang Modal
Material Commitment for Capital Goods Investment


Selama tahun 2024, terdapat ikatan material yang dilakukan            Over the course of 2024, there were material commitments
untuk tujuan investasi barang modal sebesar Rp28,47 miliar.           for capital goods investments amounting to Rp28.47 billion.
Perseroan menggunakan sumber dana internal dan eksternal              The Company utilizes both internal funds and external financing
(pinjaman bank) untuk mendukung kegiatan usahanya. Seluruh            (bank loans) to support its business activities. All material
ikatan material menggunakan mata uang Rupiah sebagai                  commitments are denominated in Rupiah. The Company
denominasi. Perseroan senantiasa menjalankan kegiatan                 consistently conducts its business and investment activities
usaha dan investasi dengan prinsip kehati-hatian, terutama            with prudence, particularly in managing the risks associated
dalam mengelola risiko fluktuasi mata uang asing.                     with foreign currency fluctuations.




Realisasi Investasi Barang Modal pada
Tahun Buku Terakhir
Realization of Capital Goods Investment in the Last Fiscal Year


Perseroan melakukan investasi dalam barang modal untuk                The Company invests in capital goods to support its operational
mendukung aktivitas operasional. Sumber pendanaan untuk               activities. Funding sources for routine capital expenditures,
pembelanjaan modal rutin, yang tidak termasuk transaksi               excluding acquisition transactions, come from operational
akuisisi, berasal dari kas operasional, dan pembiayaan                cash flow, and bank financing. The Company does not engage
perbankan. Perseroan tidak melakukan transaksi lindung nilai          in foreign currency hedging transactions for capital goods
dalam mata uang asing untuk pembelian barang modal.                   purchases.


Setiap pembelian barang modal dilakukan dengan pertimbangan           Each capital investment is made with careful consideration
yang matang dan disesuaikan dengan kebutuhan operasional.             and aligned with operational needs. As of December 2024,
Hingga Desember 2024, Perseroan tidak menghadapi                      the Company has not encountered significant challenges
kendala signifikan terkait investasi ini. Pembelian barang            regarding these investments. Capital expenditures are
modal diharapkan memberikan kontribusi positif terhadap               expected to contribute positively to performance, among others
peningkatan kinerja, antara lain melalui pembelian kendaraan          by the purchase of vehicles to enhance business operations,
untuk meningkatkan efektivitas kegiatan usaha, pembelian              the acquisition of new machinery and advanced technology
mesin dan peralatan berteknologi terbaru guna meningkatkan            equipment to increase production capacity and efficiency,




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         Management Discussion and Analysis             Good Corporate Governance                                    Sustainability Report




kapasitas serta efisiensi produksi, serta penambahan bangunan           as well as expansion of buildings and land rights to strengthen
dan hak atas tanah untuk memperkuat operasi Perseroan dan               the Company’s operations and boost production capacity.
meningkatkan kapasitas produksi.

                                                                      (dalam juta rupiah, kecuali dinyatakan lain / in million Rupiah unless otherwise stated)


                    Uraian                          2024                         2023                                    Description

 Tanah                                               6.699                         6.333                                                              Land
 Bangunan dan prasarana                             54.236                         2.334                                    Building and improvements
 Mesin dan peralatan                               387.448                      109.835                                      Machinery and equipment
 Tangki dan tabung gas                             109.577                       61.683                               Storage tanks and steel cylinder
 Perabotan dan peralatan kantor                      8.528                       10.462                                    Office furniture and fixtures
 Kendaraan                                          11.054                         9.641                                                           Vehicles
 Total                                             577.542                      200.288                                                               Total




Perbandingan antara Target dan Realisasi
Tahun 2024, serta Proyeksi Tahun 2025                                                                                             [IR-4F]

Comparison of Target and Realization in 2024, as well as Projections for 2025


Secara garis besar, Perseroan menargetkan pertumbuhan                   The Company aims for an annual growth rate of 1.5 to 2 times the
sebesar 1,5-2 kali dari nilai produk domestik bruto (PDB)               national Gross Domestic Product (GDP). This projection takes
nasional setiap tahunnya. Proyeksi ini mempertimbangkan                 into account Indonesia's economic growth of 5.03%, driven by
perekonomian Indonesia yang tumbuh sebesar 5,03%,                       recovery across various industrial sectors, including healthcare,
didorong oleh pemulihan di berbagai sektor industri, termasuk           retail, consumer goods, infrastructure, and manufacturing.
medis, ritel, barang konsumsi, infrastruktur, dan manufaktur.           The healthcare sector has recorded significant growth due to
Sektor medis mencatat pertumbuhan yang signifikan dengan                increasing demand for medical services and the expansion of
meningkatnya permintaan layanan kesehatan serta ekspansi                new medical facilities. Meanwhile, the trade and manufacturing
fasilitas medis baru. Sementara itu, sektor perdagangan dan             industries have also shown stable recovery, reflecting increased
industri manufaktur juga menunjukkan pemulihan yang stabil,             national economic activity. The Company remains committed
mencerminkan meningkatnya aktivitas ekonomi nasional.                   to supporting industrial downstream projects to strengthen
Perseroan terus berkomitmen mendukung proyek hilirisasi                 the competitiveness of the domestic manufacturing sector and
industri guna memperkuat daya saing sektor manufaktur                   create greater added value.
dalam negeri serta menciptakan nilai tambah yang lebih besar.


Pada tahun 2024, Perseroan menargetkan pendapatan usaha                 For 2024, the Company set a revenue target of Rp3.18 trillion,
sebesar Rp3,18 triliun, dengan realisasi hingga Desember 2024           with realization as of December 2024 reached Rp2.91 trillion or
mencapai Rp2,91 triliun atau 91,50% dari target yang ditetapkan.        91.50% of the predetermined target. The Company’s gross profit
Laba kotor Perusahaan tercatat sebesar 87,23% dari target.              was recorded at 87.23% of the target. For 2025, we are targeting
Untuk tahun 2025, kami menargetkan pertumbuhan penjualan                sales growth to achieve 1.5-2x of gross domestic product
mencapai 1,5–2 kali dari produk domestik bruto (PDB). Dengan            (GDP). With a consistent strategy, the Company is optimistic
strategi yang konsisten, Perseroan optimis dapat mencapai               about achieving its growth targets, contributing to the national
target pertumbuhan yang telah ditetapkan, berkontribusi                 economy, and delivering added value to the Shareholders and
terhadap perekonomian nasional, dan memberikan nilai                    other stakeholders.
tambah bagi Pemegang Saham serta pemangku kepentingan
lainnya.




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Informasi Keuangan yang Telah Dilaporkan
yang Mengandung Kejadian Luar Biasa
atau Jarang Terjadi
Reported Financial Information Containing Extraordinary or
Nonrecurring Events

Sepanjang tahun 2024, tidak terdapat informasi keuangan yang          Over the course of 2024, there were no reported financial
telah dilaporkan yang mengandung kejadian luar biasa atau             events containing extraordinary or nonrecurring events.
jarang terjadi. Transaksi yang dilakukan selama tahun berjalan        All transactions carried out during the year were conducted in
adalah transaksi yang wajar, baik untuk operasional, investasi,       the normal course of business, whether related to operations,
maupun pendanaan.                                                     investments, or financing.




Informasi dan Fakta Material yang Terjadi
Setelah Tanggal Laporan Akuntan
Material Information and Facts After the Accountant’s Report Date


Pada 20 Januari 2025, Bapak Setyo Wahono mengajukan                   On January 20, 2025, Mr. Setyo Wahono has tendered his
pengunduran diri sebagai Wakil Komisaris Utama Perseroan.             resignation as the Vice President Commissioner.




Kebijakan Dividen
Dividend Policy

Sesuai ketentuan Undang-Undang Perseroan Terbatas (UUPT),             In accordance with the provisions of the Limited Liability
Perseroan memiliki kewajiban untuk membayarkan dividen                Company Law (UUPT), the Company is required to distribute
sebesar 20,00% dari laba operasional. Penetapan pembagian             dividends amounting to 20.00% of operating profit. The
dividen Perseroan mengacu pada keputusan hasil RUPS                   determination of dividend distribution is based on resolutions
dengan tetap mempertimbangkan kebutuhan pendanaan untuk               from the GMS, while also considering funding needs for
pengembangan usaha.                                                   business development.


Berdasarkan RUPS yang dilakukan Perseroan pada Senin,                 Based on the GMS held on Monday, June 24, 2024, the
24 Juni 2024, Pemegang Saham memutuskan untuk membagikan              Shareholders decided to distribute cash dividends from the 2023
dividen tunai dari laba bersih tahun buku 2023 kepada para            financial year net profit to the Shareholders at Rp10.8 per share,




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Pemegang Saham dengan nilai masing-masing sebesar Rp10,8                 totaling Rp33.11 billion. The dividend distribution schedule was
per saham atau total seluruhnya sebesar Rp33,11 miliar.                  set as follows.
Adapun jadwal pembagian dividen ditetapkan sebagai berikut.


 Tanggal Cum Dividen di Pasar Reguler dan Pasar Negosiasi                        2 Juli 2024
 Cum Dividend in the Regular Market and Negotiation Market                       July 2, 2024

 Tanggal Ex Dividen di Pasar Reguler dan Pasar Negosiasi                         3 Juli 2024
 Ex-Dividend in the Regular Market and Negotiation Market                        July 3, 2024

 Tanggal Cum Dividen di Pasar Tunai                                              4 Juli 2024
 Cum Dividend in the Cash Market                                                 July 4, 2024

 Tanggal Ex Dividen di Pasar Tunai                                               5 Juli 2024
 Ex-Dividend in the Cash Market                                                  July 5, 2024

 Tanggal Daftar Pemegang Saham (DPS) yang berhak atas dividen tunai              4 Juli 2024
 Date of List of Shareholders entitled to cash dividends                         July 4, 2024

 Tanggal Pembayaran Dividen                                                      26 Juli 2024
 Dividend Payment Date                                                           July 26, 2024



                                              Tahun Buku 2023            Tahun Buku 2022
                   Uraian                                                                                         Description
                                             2023 Financial Year        2022 Financial Year

 Laba Bersih (Rp juta)                               165.413                      103.896                                  Net Profit (Rp million)
                                                          DIVIDEN / DIVIDEND
 Jumlah Saham (Lembar Saham)                    3.066.660.000               3.066.660.000                                  Total Shares (Shares)
 Dividen per Saham (Rp)                                  10,8                        4,863                               Dividend per Share (Rp)
 Rasio Pembayaran Dividen (%)                              20                            15                          Dividend Payment Ratio (%)
                                                 24 Juni 2024                 6 Juni 2023
 Tanggal Pengumuman                                                                                                         Announcement Date
                                                June 24, 2024                June 6, 2023
                                                 26 Juli 2024                  6 Juli 2023
 Tanggal Pembayaran                                                                                                                Payment Date
                                                July 26, 2024                 July 6, 2023




Realisasi Penggunaan Dana
Hasil Penawaran Umum
Realization on the Use of Proceeds from Public Offering

Perseroan senantiasa mematuhi peraturan yang berlaku,                    The Company consistently complies with applicable laws
termasuk Peraturan Otoritas Jasa Keuangan No. 30/2015                    and regulations, including the Financial Services Authority
mengenai Laporan Realisasi Penggunaan Dana Hasil Penawaran               Regulation No. 30/2015 on Reports on the Realization of the Use
Umum. Per 31 Desember 2024, Perseroan telah menyampaikan                 of Proceeds from Public Offerings. As of December 31, 2024,
Laporan Realisasi Penggunaan Dana Hasil Penawaran Umum                   the Company has submitted the Report on the Realization of the




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terkait Obligasi dan Sukuk Ijarah Berkelanjutan III Samator Indo             Use of Proceeds from the Public Offering related to the Shelf
Gas Tahap I Tahun 2023, sebagai berikut.                                     Bonds and Sukuk Ijarah III Samator Indo Gas Phase I Year 2023,
                                                                             as follows.


                                               Rencana Penggunaan Dana                    Realisasi Penggunaan Dana
                                                  Menurut Prospektus                         Menurut Prospektus
                                                                                                                                     Sisa Dana
                                              Designated Use of Funds as               Realization on the Use of Funds as              Hasil
                                              Described in the Prospectus                Described in the Prospectus                Penawaran
      Jenis Penawaran Umum                                                                                                            Umum
                                           Investasi         Investasi                 Investasi     Investasi
       Type of Public Offering              Mesin &           Sarana                    Mesin &       Sarana                        Remaining
                                           Peralatan        Pemasaran                  Peralatan    Pemasaran                       Fund from
                                                                            Total                                     Total           Public
                                          Machinery &       Marketting                Machinery &   Marketting
                                                                                                                                     Offering
                                          Equipment           Channel                 Equipment       Channel
                                          Investment        Investment                Investment    Investment

                                           PENAWARAN UMUM OBLIGASI / BONDS PUBLIC OFFERING
 Obligasi Berkelanjutan III Samator Indo Gas Tahap I 2023
 Shelf Bonds III Samator Indo Gas Phase I 2023
   Seri A
                                              24.095            16.064       40.159      24.095        16.064         40.159              -
   Series A
   Seri B
                                              17.043            11.362       28.405      17.043        11.362         28.405              -
   Series B
 Sub Total Obligasi
                                              41.138            27.426       68.564      41.138        27.426         68.564              -
 Subtotal Bonds
                                             PENAWARAN UMUM IJARAH / IJARAH PUBLC OFFERING
 Sukuk Ijarah Berkelanjutan III Samator Indo Gas Tahap I 2023
 Shelf Sukuk Ijarah III Samator Indo Gas Phase I 2023
   Seri A
                                              20.836            13.890       34.726      20.836        11.503         32.339          2.387
   Series A
   Seri B
                                              20.249            13.499       33.748      20.249        11.179         31.428          2.320
   Series B
 Sub Total Ijarah
                                              41.085            27.389       68.474      41.085        22.682         63.767          4.707
 Subtotal Ijarah
 Total Obligasi dan Ijarah
                                              82.223            54.815      137.038      82.223        50.108       132.331           4.707
 Total Bonds and Ijarah




Informasi Material Mengenai Investasi, Ekspansi,
Divestasi, Penggabungan/Peleburan Usaha,
Akuisisi, dan Restrukturisasi Utang/Modal
Material Information on Investment, Expansion, Divestment, Business Merger,
Acquisition, and Debt/Capital Restructuring

Kegiatan ekspansi Perseroan:                                                 The Company’s expansion activities:
1. Ekspansi depo dan filling stations baru yang berada di:                   1. Expansion of new depo and filling stations in:
   a. Pekanbaru, di mana telah melakukan renovasi serta                          a. Pekanbaru, where renovations and expansion of the
       perluasan area panggung pengisian;                                           filling stage area have been completed;
   b. Morowali, yang dilengkapi dengan unit pengisian gas                        b. Morowali, which equipped with oxygen and carbon
       oksigen dan karbon dioksida; serta                                           dioxide gas filling units; and
   c. Depo di Sumbawa, Muara Teweh dan Kintap.                                   c. Depo in Sumbawa, Muara Teweh and Kintap.




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2. Peresmian dan pengoperasian 3 pabrik baru, yaitu:                   2. Inauguration and operation of 3 new plants:
   a. Plant ke-56 Samator di Kawasan Industri Terpadu                     a. Samator’s 56th Plant in the Batang Integrated Industrial
      Batang, dan merupakan Air Separation Plant Samator                      Zone, which is the largest Air Separation Plant (ASP) by
      dengan kapasitas produksi terbesar sampai saat ini;                     Samator to date;
   b. Plant hidrogen rendah karbon di Batam yang                          b. A low-carbon hydrogen plant in Batam, utilizing
      menggunakan teknologi elektrolisis untuk proses                         electrolysis technology for its production process; and
      produksinya; serta
   c. Plant asetilen di Sofifi.                                             c.   An acetylene plant in Sofifi.




Transaksi Material yang Mengandung
Benturan Kepentingan dan/atau Pihak Afiliasi
Material Transactions Containing Conflicts of Interest and/or Affiliated Parties

Pengungkapan informasi mengenai transaksi material yang                Disclosure of information regarding material transactions
melibatkan benturan kepentingan dan/atau pihak afiliasi                involving conflicts of interest and/or affiliated parties is
dilakukan sesuai dengan ketentuan dalam Peraturan Otoritas             carried out in accordance with the provisions of the Financial
Jasa Keuangan No. 42/POJK.04/2020 tentang Transaksi Afiliasi           Services Authority Regulation No. 42/POJK.04/2020 on
dan Transaksi Benturan Kepentingan. Berdasarkan pemenuhan              Affiliated Transactions and Conflict of Interest Transactions.
ketentuan dalam aturan tersebut, Perseroan melaporkan                  In compliance with these regulations, the Company reports the
sejumlah transaksi material dan afiliasi sebagai berikut.              following material and affiliated transactions.


 No. Surat Keterbukaan Informasi
                                                                   229/SIG-XII/2024
 Number of Information Disclosure Letter
 Tanggal Transaksi                                                 29 November 2024
 Transaction Date                                                  November 29, 2024

 Pihak yang Melakukan Transaksi                                    PT Samator dan PT Samator Gas Industri (SIG)
 Involving Parties in Transaction                                  PT Samator and PT Samator Gas Industri (SIG)

                                                                   Rp42.000.000.000,-
 Nilai dan Objek Transaksi
                                                                   Mesin dan Peralatan
 Transaction Value and Objects                                     Machine and Equipment
                                                                   PT Samator merupakan entitas induk Konsolidasi dari PT SIG dan
 Sifat Hubungan Afiliasi                                           PT Samator Gas Industri merupakan Entitas Anak dari PT SIG.
 Nature of Affiliations                                            PT Samator is the parent entity of PT SIG on a consolidated basis, and
                                                                   PT Samator Gas Industri is a Subsidiary of PT SIG.
                                                                   Transaksi ini telah memperoleh persetujuan dari Pemegang Saham
                                                                   Mayoritas, serta disetujui oleh Dewan Direksi dan Dewan Komisaris.
 Persetujuan Pemegang Saham Independen dan RUPS
                                                                   This transaction has obtained approval from the Majority Shareholders
 Approval from Independent Shareholders and the GMS
                                                                   and has been approved by the Board of Directors and the Board of
                                                                   Commissioners.




Atas transaksi tersebut, Direksi menegaskan bahwa seluruh              On the transaction, the Board of Directors emphasizes that
transaksi afiliasi telah dilakukan sesuai dengan prosedur yang         all affiliated transactions have been carried out in accordance
tepat dan praktik bisnis yang umum. Seluruh transaksi ini juga         with proper procedures and standard business practices.
telah memenuhi prinsip wajar (arm’s-length principle) serta            These transactions have also adhered to the arm's-length
dilakukan secara transparan untuk memastikan kesesuaian                principle and were conducted transparently to ensure
dengan ketentuan yang berlaku. Dewan Komisaris dan Komite              compliance with applicable regulations. The Board of
Audit telah menjalankan tanggung jawab mereka dalam                    Commissioners and the Audit Committee have fulfilled their
mengawasi serta memastikan bahwa seluruh transaksi afiliasi            responsibilities in supervising and ensuring that all affiliated




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sejalan dengan praktik bisnis yang berlaku. Transaksi-transaksi        transactions align with prevailing business practices. These
tersebut merupakan bagian dari kegiatan usaha yang bertujuan           transactions are part of the Company’s business activities
untuk menghasilkan pendapatan serta dilaksanakan secara                aimed at generating revenue and are conducted on a routine,
rutin, berulang, dan/atau berkelanjutan.                               recurring, and/or continuous basis.




Pengaruh Perubahan Regulasi Pemerintah
Terhadap Perseroan
Impact of the Government Regulation Changes on the Company


Sepanjang tahun 2024, tidak terdapat perubahan peraturan               Over the course of 2024, there were no changes in the
perundang-undangan yang berdampak signifikan terhadap                  Government regulation that had a significant impact on the
Perseroan.                                                             Company.




Perubahan Kebijakan Akuntansi yang Berdampak
Terhadap Laporan Keuangan Perseroan
Changes in Accounting Policies Impacting the Company’s Financial Statements


Sepanjang tahun 2024, tidak terdapat perubahan kebijakan               Over the course of 2024, there were no accounting policy
akuntansi yang berdampak signifikan terhadap Laporan                   changes that had a significant impact on the Company's
Keuangan Konsolidasian Perseroan.                                      Consolidated Financial Statements.




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                          TATA KELOLA
                          PERUSAHAAN
                          YANG BAIK
                          Good Corporate Governance




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Perseroan memahami bahwa tata kelola perusahaan yang                         The Company understands that Good Corporate Governance
baik (good corporate governance/GCG) adalah fondasi penting                  (GCG) is a fundamental pillar for long-term growth and
bagi pertumbuhan dan keberlanjutan jangka panjang.                           sustainability. By integrating GCG principles into every aspect
Dengan mengintegrasikan prinsip-prinsip GCG dalam setiap                     of its operations, the Company not only builds stakeholder
aspek operasional, Perseroan tidak hanya membangun                           trust but also improve efficiency and innovation. These benefits
kepercayaan pemangku kepentingan, tetapi juga meningkatkan                   become even more crucial in the face of a dynamic market
efisiensi dan inovasi. Manfaat ini menjadi semakin penting di                environment, where consistent GCG implementation enables
tengah tantangan pasar yang dinamis, di mana penerapan GCG                   the Company to swiftly adapt to changes, mitigate risks,
secara konsisten memungkinkan Perseroan untuk beradaptasi                    and seize new opportunities.
dengan cepat terhadap perubahan, mengurangi risiko,
dan memanfaatkan peluang baru.


Manfaat tersebut diwujudkan melalui kebijakan internal yang                  These advantages are realized through internal policies
mendorong standar etika tinggi dan partisipasi aktif seluruh                 that promote high ethical standards and encourage active
organ Perseroan dalam menjaga kepatuhan serta mencegah                       participation from all Company’s organs in ensuring compliance
potensi penyimpangan. Selain itu, sistem pengawasan                          and preventing potential deviations. Furthermore, a robust
yang ketat dan adaptasi terhadap perkembangan regulasi                       supervisory system and adaptability to regulatory developments
memastikan praktik GCG yang diterapkan selalu relevan dan                    ensure that the GCG practices implemented remain relevant
responsif terhadap perubahan lingkungan bisnis. Dengan                       and responsive to changes in the business landscape.
demikian, GCG bukan hanya kewajiban, tetapi juga strategi yang               Thus, GCG is not merely an obligation but also a strategic
mendasari keberhasilan Perseroan dalam menciptakan nilai                     foundation for the Company’s success in creating sustainable
berkelanjutan bagi seluruh pemangku kepentingan.                             value for all stakeholders.

Pendekatan Tata Kelola Perseroan yang Baik
Good Corporate Governance Approach


                                         Kepatuhan                                             Etika Berusaha
                                         Compliance                                            Business Ethics

                         Terhadap peraturan perundang-undangan                        Sebagai cermin perilaku dunia usaha
                                      yang berlaku                                                yang sehat
                            Compliance with laws and regulation                        Business ethics as a reflection of
                                                                                          sound business behavior




                                         “Iklim investasi yang baik dan pertumbuhan yang berkelanjutan”
                                                 “Good investment climate and sustainable growth”




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Landasan Hukum
Legal Basis



Landasan hukum penerapan GCG merujuk pada kebijakan dan                 The legal basis for GCG implementation refers to the following
peraturan perundang-undangan sebagai berikut.                           policies and regulations.
1. Undang-Undang Republik Indonesia, di antaranya:                      1. Laws of the Republic of Indonesia, including:
    a. Undang-Undang No. 8 Tahun 1995 tanggal 10 November                   a. Law No. 8 of 1995 dated November 10, 1995 concerning
        1995 tentang Pasar Modal yang terakhir telah diubah                      Capital Markets, which was most recently amended
        dengan Undang-Undang No. 4 Tahun 2023 tentang                            by Law No. 4 of 2023 concerning Development and
        Pengembangan dan Penguatan Sektor Keuangan;                              Strengthening of the Financial Sector;
    b. Undang-Undang No. 31 Tahun 1999 tanggal 16 Agustus                   b. Law No. 31 of 1999, dated August 16, 1999, concerning
        1999 tentang Pemberantasan Tindak Pidana Korupsi                         the Eradication of Corruption Crimes, was most
        yang terakhir telah diubah dengan Undang-Undang                          recently amended by Law No. 30 of 2002 concerning
        No. 30 Tahun 2002 tentang Komisi Pemberantasan                           the Corruption Eradication Commission and partially
        Tindak Pidana Korupsi dan dicabut sebagian dengan                        revoked by Law no. 1 of 2023 concerning the Criminal
        Undang-Undang No. 1 Tahun 2023 tentang Kitab                             Code;
        Undang-Undang Hukum Pidana;
    c. Undang-Undang No. 40 Tahun 2007 tanggal 16 Agustus                    c. Law No. 40 of 2007 dated August 16, 2007 concerning
        2007 tentang Perseroan Terbatas ("UUPT");                               Limited Liability Companies;
    d. Undang-Undang No. 11 Tahun 2008 tanggal 21 April                      d. Law No. 11 of 2008 dated April 21, 2008 concerning
        2008 tentang Informasi dan Transaksi Elektronik                         Information     and   Electronic   Transactions  as
        sebagaimana telah diubah beberapa kali dengan                           amended several times by Law No. 19 of 2016 dated
        Undang-Undang No. 19 Tahun 2016 tanggal                                 November 25, 2016 and partially revoked by Law
        25 November 2016 dan dicabut sebagian dengan                            No. 1 of 2023 concerning the Criminal Code; and
        Undang-Undang No. 1 Tahun 2023 tentang Kitab
        Undang-Undang Hukum Pidana; serta
    e. Undang-Undang No. 14 Tahun 2008 tanggal 30 April                    e. Law No. 14 of 2008, dated April 30, 2008, concerns
        2008 tentang Keterbukaan Informasi Publik.                             the Openness of Public Information.
2. Peraturan Otoritas Jasa Keuangan (POJK) dan Surat Edaran             2. Financial Services Authority (OJK) Regulations and Financial
    Otoritas Jasa Keuangan (SEOJK):                                        Service Authority Circular Letter (SEOJK), including:
    a. Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014                a. Financial       Services        Authority     Regulation
        tanggal 8 Desember 2024 tentang Direksi dan Dewan                      No. 33/POJK.04/2014, dated December 8, 2024,
        Komisaris Emiten atau Perseroan Publik (“POJK 33/2014”);               concerns the Directors and Board of Commissioners of
                                                                               Issuers or Public Companies (“POJK 33/2014”);
    b. Peraturan Otoritas Jasa Keuangan No. 34/POJK.04/2014                b. Financial       Services        Authority     Regulation
       tanggal 8 Desember 2024 tentang Komite Nominasi                         No. 34/POJK.04/2014 dated December 8, 2024 concerns
       dan Remunerasi Emiten atau Perseroan Publik                             the Nomination and Remuneration Committee of
       (“POJK 34/2014”);                                                       Issuers or Public Companies (“POJK 34/2014”);
    c. Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014                c. Financial       Services        Authority     Regulation
       tanggal 8 Desember 2024 tentang Sekretaris                              No. 35/POJK.04/2014, dated December 8, 2024,
       Perusahaan      Emiten    atau   Perseroan    Publik                    concerns Corporate Secretaries of Issuers or Public
       (“POJK 35/2014”);                                                       Companies (“POJK 35/2014”);
    d. Peraturan Otoritas Jasa Keuangan No. 08/POJK.04/2015                d. Financial       Services        Authority     Regulation
       tanggal 25 Juni 2015 tentang Situs Web Emiten atau                      No. 08/POJK.04/2015, dated June 25, 2015, concerns
       Perusahaan Publik (“POJK 8/2015”);                                      Issuer or Public Company Websites (“POJK 8/2015”);
    e. Peraturan Otoritas Jasa Keuangan No. 21/POJK.04/2015                e. Financial       Services        Authority     Regulation
       tanggal 16 November 2015 tentang Penerapan Pedoman                      No. 21/POJK.04/2015, dated November 16, 2015,
       Tata Kelola Perseroan Terbuka (“POJK 21/2015”);                         concerns the Implementation of Public Company
                                                                               Governance Guidelines (“POJK 21/2015”);
    f.   Peraturan Otoritas Jasa Keuangan No. 30/POJK.04/2015              f. Financial       Services        Authority     Regulation
         tanggal 16 Desember 2015 tentang Laporan                              No. 30/POJK.04/2015 dated December 16, 2015
         Realisasi Penggunaan Dana Hasil Penawaran Umum                        concerns the Report on the Realization of the Use of
         (“POJK 30/2015”);                                                     Public Offering Proceeds (“POJK 30/2105”);




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  g. Peraturan Otoritas Jasa Keuangan No. 31/POJK.04/2015                  g. Financial       Services      Authority      Regulation
     tanggal 16 Desember 2015 tentang Keterbukaan                             No. 31/POJK.04/2015 dated December 16, 2015 pertains
     atas Informasi atau Fakta Material oleh Emiten atau                      to the Disclosure of Material Information or Facts
     Perusahaan Publik (“POJK 31/2015”);                                      by Issuers or Public Companies (“POJK 31/2015”);
  h. Surat     Edaran      Otoritas    Jasa     Keuangan                   h. Financial    Services    Authority    Circular    Letter
     No. 32/SEOJK.04/2015 tanggal 17 November 2015                            No. 32/SEOJK.04/2015 dated November 17, 2015
     tentang Pedoman Tata Kelola Perusahaan Terbuka                           provides Guidelines for Public Company Governance
     (“SEOJK 32/2015”);                                                       (“SEOJK 32/2015”);
  i. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015                  i. Financial       Services      Authority      Regulation
     tanggal 23 Desember 2015 tentang Pembentukan                             No. 55/POJK.04/2015 dated December 23, 2015
     dan Pedoman Pelaksanaan Kerja Komite Audit                               concerning the Establishment and Guidelines for
     (“POJK 55/2015”);                                                        Implementing the Work of the Audit Committee
                                                                              (“POJK 55/2015”);
  j. Peraturan Otoritas Jasa Keuangan No. 56/POJK.04/2015                  j. Financial       Services      Authority      Regulation
     tanggal 23 Desember 2015 tentang Pembentukan dan                         No. 56/POJK.04/2015 dated December 23, 2015 concerning
     Pedoman Penyusunan Piagam Unit Audit Internal                            the Establishment and Guidelines for Preparing the
     (“POJK 56/2015”);                                                        Internal Audit Unit Charter (“POJK 56/2015”);
  k. Peraturan Otoritas Jasa Keuangan No. 29/POJK.04/2016                  k. Financial       Services      Authority      Regulation
     tanggal 29 Juli 2016 tentang Laporan Tahunan Emiten                      No. 29/POJK.04/2016 dated July 29, 2016 concerning
     atau Perseroan Publik (“POJK 29/2016”);                                  the Obligation to Submit Annual Reports for Issuers and
                                                                              Public Companies (“POJK 29/2016”);
  l. Peraturan Otoritas Jasa Keuangan No. 11/POJK.04/2017                  l. Financial       Services      Authority      Regulation
     tanggal 14 Maret 2017 tentang Laporan Kepemilikan                        No. 11/POJK.04/2017 dated March 14, 2017 concerning
     atau Setiap Perubahan Kepemilikan Saham Perseroan                        Ownership Reports or Any Changes in Ownership of
     Terbuka (“POJK 11/2017”);                                                Public Company Shares (“POJK 11/2017”);
  m. Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017                  m. Financial       Services      Authority      Regulation
     tanggal 18 Juli 2017 tentang Penerapan Keuangan                          No. 51/POJK.03/2017 dated July 18, 2017 concerning the
     Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten,                        Implementation of Sustainable Finance for Financial
     dan Perusahaan Publik (“POJK 51/2017”);                                  Services Institutions, Issuers and Public Companies
                                                                              (“POJK 51/2017”);
  n. Peraturan Otoritas Jasa Keuangan No. 58/POJK.04/2017                  n. Financial       Services      Authority      Regulation
     tanggal 6 Desember 2017 tentang Penyampaian                              No. 58/POJK.04/2017 dated December 6, 2017
     Pernyataan Pendaftaran atau Pengajuan Aksi Korporasi                     concerning Electronic Submission of Registration
     secara Elektronik (“POJK 58/2017”);                                      Statements or Corporate Action Submissions
                                                                              (“POJK 58/2017”);
  o. Peraturan Otoritas Jasa Keuangan No. 75/POJK.04/2017                  o. Financial       Services      Authority      Regulation
     tanggal 21 Desember 2017 tentang Tanggung Jawab                          No. 75/POJK.04/2017 dated December 21, 2017
     Direksi atas Laporan Keuangan (“POJK 75/2017”);                          concerning the Responsibility of Directors for Financial
                                                                              Reports (“POJK 75/2017”);
  p. Peraturan Otoritas Jasa Keuangan No. 7/POJK.04/2018                   p. Financial       Services      Authority      Regulation
     tanggal 25 April 2018 tentang Penyampaian Laporan                        No. 7/POJK.04/2018 dated April 25, 2018 concerning
     melalui Sistem Pelaporan Elektronik Emiten atau                          Submission of Reports through the Electronic Reporting
     Perusahaan Publik (“POJK 7/2018”);                                       System for Issuers or Public Companies (“POJK 7/2018”);
  q. Peraturan        Otoritas      Jasa        Keuangan                   q. Financial       Services      Authority      Regulation
     No. 15/POJK.04/2020 tanggal 20 April 2020 tentang                        No. 15/POJK.04/2020 dated April 20, 2020 concerning
     Rencana dan Penyelenggaraan Rapat Umum Pemegang                          Plans and Implementation of the General Meeting of
     Saham Perseroan Terbuka (“POJK 15/2020”);                                Shareholders of Public Companies (“POJK 15/2020”);
  r. Peraturan Otoritas Jasa Keuangan No. 16/POJK.04/2020                  r. Financial       Services      Authority      Regulation
     tanggal 20 April 2020 tentang Pelaksanaan Rapat                          No. 16/POJK.04/2020 dated April 20, 2020 concerning
     Umum Pemegang Saham Perusahaan Terbuka Secara                            the Implementation of Electronic General Meetings of
     Elektronik (“POJK 16/2020”);                                             Shareholders of Public Companies (“POJK 16/2020”);




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   s.   Peraturan Otoritas Jasa Keuangan No. 17/POJK.04/2020                s.  Financial       Services      Authority      Regulation
        tanggal 20 April 2020 tentang Transaksi Material dan                    No. 17/POJK.04/2020 dated April 20, 2020 concerning
        Perubahan Kegiatan Usaha (“POJK 17/2020”);                              Material Transactions and Changes in Business
                                                                                Activities (“POJK 17/2020”);
   t.   Peraturan Otoritas Jasa Keuangan No. 42/POJK.04/2020                t. Financial        Services      Authority      Regulation
        tanggal 1 Juli 2020 tentang Transaksi Afiliasi dan                      No. 42/POJK.04/2020 dated July 1, 2020 concerning
        Transaksi Benturan Kepentingan (“POJK 42/2020”);                        Affiliate Transactions and Conflict of Interest
                                                                                Transactions (“POJK 42/2020”);
   u. Peraturan Otoritas Jasa Keuangan No. 49/POJK.04/2020                  u. Financial        Services      Authority      Regulation
      tanggal 11 Desember 2020 tentang Pemeringkatan                            No. 49/POJK.04/2020 dated December 11, 2020
      Efek Bersifat Utang dan/atau Sukuk (“POJK 49/2020”);                      concerning Credit Rating on Debt Securities and/or
                                                                                Sukuk (“POJK 49/2020”);
   v.  Peraturan Otoritas Jasa Keuangan No. 14/POJK.04/2022                 v. Financial        Services      Authority      Regulation
       tanggal 18 Agustus 2022 tentang Penyampaian Laporan                      No. 14/POJK.04/2022 dated August 18, 2022 concerning
       Keuangan Berkala Emiten atau Perusahaan Publik                           Submission of Periodic Financial Reports for Issuers or
       (“POJK 14/2022”);                                                        Public Companies (“POJK 14/2022”);
   w. Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2022                  w. Financial        Services      Authority      Regulation
       tanggal 18 Agustus 2022 tentang Pemecahan Saham                          No. 15/POJK.04/2022 dated August 18, 2022 concerning
       dan Penggabungan Saham oleh Perusahaan Terbuka                           Stock Splits and Reverse Stock Splits by Public
       (“POJK 15/2022”);                                                        Companies (“POJK 15/2022”);
   x. Surat      Edaran      Otoritas     Jasa     Keuangan                 x. Financial      Services   Authority    Circular   Letter
       No. 32/SEOJK.04/2015 tanggal 16 Desember 2015                            No. 32/SEOJK.04/2015 dated December 16, 2015,
       tentang Pedoman Tata Kelola Perseroan Terbuka                            concerning the Guidelines for Corporate Governance of
       (“SEOJK 32/2015”);                                                       Public Companies (“SEOJK 32/2015”);
   y. Peraturan Otoritas Jasa Keuangan No. 78/POJK.04/2017                  y. Financial        Services      Authority      Regulation
       tentang Transaksi Efek yang Tidak Dilarang bagi Orang                    No. 78/POJK.04/2017 concerning Securities Transactions
       Dalam (“POJK 78/2017”);                                                  Not Prohibited for Insiders (“POJK 78/2017”);
   z. Surat      Edaran      Otoritas     Jasa     Keuangan                 z. Financial      Services   Authority    Circular   Letter
       No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan                      No. 16/SEOJK.04/2021 concerning the Form and
       Tahunan Emiten atau Perseroan Publik (“SEOJK 16/2021”);                  Content of Annual Reports for Issuers or Public
       serta                                                                    Companies (“SEOJK 16/2021”); and
   aa. Peraturan Otoritas Jasa Keuangan No. 4 tahun 2024                    aa. Financial Services Authority Regulation No. 4 of 2024
       tentang Laporan Kepemilikan atau Setiap Perubahan                        concerning Reports on Ownership or Any Changes in
       Kepemilikan Saham Perusahaan Terbuka dan Laporan                         Ownership of Shares in Public Companies and Reports
       Aktivitas Menjaminkan Saham Perusahaan Terbuka                           on Activities of Pledging Shares of Public Companies
       (“POJK 4/2024”).                                                         (“POJK 4/2024”).


Selain mengacu pada ketentuan peraturan perundang-undangan,            In addition to referring to applicable laws and regulations,
penerapan GCG di Perseroan juga didasarkan pada berbagai               GCG implementation in the Company is also refers to various
pedoman GCG yang relevan, sebagai berikut.                             relevant GCG guidelines, as follows.
1. Prinsip-prinsip Corporate Governance yang dikembangkan              1. Corporate Governance principles were developed by the
    oleh Organization for Economic Cooperation and Development             Organization for Economic Cooperation and Development
    (OECD) tahun 2015.                                                     (OECD) in 2015.
2. ASEAN Corporate Governance Scorecard tahun 2017.                    2. ASEAN Corporate Governance Scorecard 2017.
3. Pedoman Umum Governansi Korporat Indonesia (PUGKI)                  3. General Guidelines of Indonesian Corporate Governance
    yang dikembangkan oleh KNKG tahun 2021.                                developed by National Committee on Governance (KNKG)
                                                                           in 2021.
4. Anggaran Dasar Perseroan.                                           4. The Company’s Articles of Association.
5. Peraturan internal Perseroan (mencakup di dalamnya                  5. The Company’s internal regulations (including the
   kebijakan-kebijakan Perseroan).                                         Company’s policies).




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Prinsip-Prinsip GCG
GCG Principles



Penerapan GCG merujuk pada prinsip-prinsip yang telah                        The implementation of GCG refers to the generally applied
diterapkan secara umum sebagai berikut.                                      principles as follows.


     Prinsip                                 Uraian                                                         Implementasi
    Principle                              Description                                                     Implementation

                      Keterbukaan dalam melaksanakan proses pengambilan          Informasi korporasi yang bersifat material dan relevan, seperti
                      keputusan dan keterbukaan dalam mengemukakan               Laporan Keuangan Berkala, Laporan Tahunan, keterbukaan
                      informasi material dan relevan mengenai Perseroan.         informasi, dan informasi lainnya, dapat diakses dengan
                                                                                 mudah oleh seluruh pemangku kepentingan melalui situs
                                                                                 web www.samatorgas.com. Informasi tersebut disampaikan secara
                                                                                 jelas, akurat, memadai, dapat dibandingkan, serta tepat waktu dan
                                                                                 sesuai dengan ketentuan serta regulasi yang berlaku.
   Transparansi       The Company is transparent in decision-making              Material and relevant corporate information, such as periodic
   Transparency       processes and discloses material and relevant              Financial Statements, Annual Reports, information disclosure, and
                      information about the Company.                             other relevant information, can be easily accessed by all stakeholders
                                                                                 through the website www.samatorgas.com. This information is
                                                                                 presented clearly, accurately, adequately, comparably, and in a timely
                                                                                 manner, in accordance with applicable provisions and regulations.
                      Kejelasan fungsi, pelaksanaan, dan pertanggungjawaban      Perseroan memiliki struktur organisasi dengan fungsi dan kedudukan
                      organ Perseroan sehingga pengelolaan Perseroan             yang jelas untuk setiap karyawan dengan rincian tugas dan tanggung
                      terlaksana secara efektif.                                 jawab yang selaras dengan tujuan strategis Perseroan. Setiap
                                                                                 karyawan dan organ Perseroan harus mempertanggungjawabkan
                                                                                 kinerjanya secara transparan dan wajar.
                      Clarity of functions, implementation, and accountability   The Company has an organizational structure with well-defined
   Akuntabilitas      of the Company’s organs so that the management of the      functions and positions for each employee, along with detailed duties
   Accountability     Company runs effectively.                                  and responsibilities aligned with the Company's strategic objectives.
                                                                                 Every employee and Company’s organ is required to account for their
                                                                                 performance transparently and fairly.
                      Kesesuaian dalam pengelolaan Perseroan terhadap            Perseroan berkomitmen untuk mematuhi prinsip korporasi yang
                      peraturan perundang-undangan yang berlaku serta            sehat, Peraturan Perusahaan, Anggaran Dasar, dan peraturan
                      prinsip-prinsip korporasi yang sehat.                      perundang-undangan yang berlaku, serta menjalankan tanggung
                                                                                 jawab masyarakat dan lingkungan dengan mengintegrasikan praktik
                                                                                 keberlanjutan ke dalam aktivitas bisnis dan operasional.
                      The Company manages the Company under the                  The Company is committed to adhering to sound corporate
  Tanggung Jawab      applicable laws and regulations and sound corporate        principles, Company Regulations, the Articles of Association, and
   Responsibility     principles.                                                applicable laws and regulations. Additionally, it fulfills its social and
                                                                                 environmental responsibilities by integrating sustainability practices
                                                                                 into its business and operational activities.
                      Perseroan dikelola secara profesional tanpa benturan       Perseroan berkomitmen untuk tidak terlibat dalam konflik
                      kepentingan dan pengaruh/tekanan dari pihak mana           kepentingan apa pun. Komitmen ini diwujudkan dengan mengelola
                      pun yang tidak sesuai dengan peraturan perundang-          perusahaan secara profesional tanpa dipengaruhi oleh pihak
                      perundangan yang berlaku dan prinsip-prinsip               mana pun, termasuk melalui penunjukan Komisaris dan Direktur
                      korporasi yang sehat.                                      Independen dalam struktur manajemen.
                      The Company is governed professionally without             The Company is committed not to be involved in any conflicts
    Kemandirian       conflict of interest and influence/pressure from any       of interest. This commitment is deminstrated by managing the
   Independence       party who does not abide by the applicable laws and        Company professionally without being influenced by any party,
                      regulations and sound corporate principles.                including in the appointment of Independent Commissioners and
                                                                                 Directors in the management structure.
                      Kesetaraan atau kewajaran dalam memenuhi hak-hak           Perseroan mematuhi peraturan yang berlaku serta menjunjung
                      pemangku kepentingan yang timbul berdasarkan               tinggi keadilan dan kesetaraan. Pemenuhan hak-hak pemangku
                      perjanjian dan peraturan perundang-undangan yang           kepentingan dilakukan secara adil dan transparan sesuai perjanjian
                      berlaku.                                                   dan ketentuan yang berlaku, tanpa diskriminasi.
  Kesetaraan dan
                      Equality or fairness in fulfilling the arising rights of   The Company complies to applicable laws and regulations and
    Kewajaran
                      stakeholders based on agreements and applicable laws       upholds justice and equality. The fulfillment of stakeholders' rights
   Equality and       and regulations.                                           is carried out fairly and transparently in accordance with applicable
    Fairness                                                                     agreements and regulations, without discrimination.




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Prinsip Pedoman Umum Governansi
Korporat Indonesia
Principles of the General Guidelines for Indonesian Corporate Governance


Prinsip Pedoman Umum Governansi Korporat Indonesia (PUGKI)                  The principles of the General Guidelines for Indonesian
diterbitkan pada tahun 2021 oleh Komite Nasional Kebijakan                  Corporate Governance (PUGKI) were issued in 2021 by
Governansi (KNKG) untuk meningkatkan daya saing korporasi                   the National Committee on Governance Policy (KNKG) to
di tingkat internasional, dengan penekanan pada aspek                       improve corporate competitiveness at the international level,
lingkungan dan sosial. Sejalan dengan hal tersebut, Perseroan               with an emphasis on environmental and social aspects.
berkomitmen untuk mengimplementasikan PUGKI ke dalam                        In line with this, the Company is committed to implementing
setiap proses bisnis, didukung oleh 4 pilar governansi yang                 PUGKI in every business process, supported by 4 governance
menjadi landasan utama untuk mencapai tujuan keberlanjutan.                 pillars that serve as the fundamental foundation for achieving
                                                                            sustainability goals.


        Prinsip                                                                 Penjelasan
       Principle                                                                Explanation

                           Perseroan senantiasa menjalankan kegiatan usaha dengan           The Company consistently conducts its business activities
                           menjunjung tinggi kejujuran, rasa hormat (respect), dan          by upholding honesty, respect, and a commitment to moral
                           komitmen terhadap nilai-nilai moral serta kepercayaan.           values and trust. This principle is consistently applied
                           Prinsip ini diterapkan secara konsisten dalam seluruh            across all business processes to build fair and equitable
                           proses bisnis, guna membangun hubungan yang adil dan             relationships with the Shareholders and other stakeholders.
                           setara (fairness) dengan Pemegang Saham serta pemangku           In its implementation, the Company manages each
   Perilaku Beretika       kepentingan lainnya. Dalam pelaksanaannya, Perseroan             governance organ independently, ensuring that every organ
   Ethical Behaviour       mengelola setiap organ tata kelola secara independen,            can carry out its duties without domination or interference
                           memastikan masing-masing organ dapat menjalankan                 from other parties.
                           tugasnya tanpa dominasi atau intervensi dari pihak lain.
                           Kinerja    Perseroan    dapat    dipertanggungjawabkan           The Company's performance is accountable in a transparent
                           secara transparan dan wajar. Hal ini diwujudkan melalui          and fair manner. This is realized through proper, measurable
                           pengelolaan yang benar, terukur, dan sesuai dengan               management that aligns with corporate interests while also
                           kepentingan korporat, sekaligus tetap memperhatikan              considering the interests of the Shareholders and other
                           kepentingan Pemegang Saham dan pemangku kepentingan              stakeholders. This approach positions accountability as a
     Akuntabilitas         lainnya. Pendekatan ini menjadikan akuntabilitas sebagai         key element in supporting the achievement of sustainable
     Transparency          elemen kunci yang mendukung pencapaian kinerja                   performance.
                           berkelanjutan.
                           Perseroan menjaga objektivitas dalam menjalankan bisnis          The Company maintains objectivity in its business
                           dengan menyediakan informasi material dan relevan                operations by providing material and relevant information
                           yang mudah diakses serta dipahami oleh pemangku                  that is easily accessible and understandable to the
                           kepentingan. Selain memenuhi ketentuan peraturan                 stakeholders. In addition to complying with applicable laws
                           perundang-undangan, Perseroan juga secara proaktif               and regulations, the Company also proactively discloses
     Transparansi          mengungkapkan informasi penting yang mendukung                   important information that supports decision-making by the
     Transparency          pengambilan keputusan oleh Pemegang Saham, kreditur,             Shareholders, creditors, and other stakeholders.
                           dan pemangku kepentingan lainnya.
                           Perseroan mematuhi peraturan perundang-undangan dan              The Company adheres to applcable laws and regulations
                           melaksanakan tanggung jawab sosial serta lingkungan              and fulfills its social and environmental responsibilities
                           untuk mendukung pembangunan berkelanjutan. Komitmen              to support sustainable development. This commitment is
                           ini diwujudkan melalui kerja sama dengan pemangku                demonstrated through collaboration with the stakeholders
     Keberlanjutan         kepentingan guna meningkatkan kualitas hidup masyarakat          to improve the quality of life in a way that aligns with both
     Sustainability        secara selaras dengan kepentingan bisnis dan agenda              business interests and sustainable development goals.
                           pembangunan berkelanjutan.




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Penerapan Pedoman Tata Kelola
Perusahaan Terbuka
Implementation of Public Company Governance Guidelines


Perseroan berkomitmen mematuhi POJK 21/15 dan SEOJK                                The Company is committed to complying with POJK 21/15
32/15. Oleh karena itu, Perseroan mengungkapkan realisasi                          and SEOJK 32/15. Therefore, the Company discloses the
rekomendasi dalam Pedoman Tata Kelola Perusahaan Terbuka                           implementation of recommendations in the Public Company
serta memberikan penjelasan transparan untuk rekomendasi                           Governance Guidelines and provides a transparent explanation
yang belum atau tidak diimplementasikan, sebagaimana                               for any recommendations that have not been or are not
diungkapkan dalam tabel berikut.                                                   implemented, as outlined in the following table.


                                Prinsip                                                           Realisasi                                Keterangan
 No.
                               Principle                                                         Realization                               Explanation

 ASPEK 1: HUBUNGAN PERUSAHAAN TERBUKA DENGAN PEMEGANG SAHAM DALAM MENJAMIN HAK-HAK PEMEGANG SAHAM /
 ASPECT 1: THE RELATIONSHIP BETWEEN THE PUBLIC COMPANY AND SHAREHOLDERS TO GUARANTEE THE RIGHTS OF SHAREHOLDERS
 Prinsip 1: Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (RUPS)
 Principle 1: Increasing the Value of General Meeting of Shareholders (GMS)
  1.   Perusahaan Terbuka memiliki cara atau prosedur                    Perseroan mengadakan prosedur pengumpulan suara                  Telah diterapkan.
       teknis pengumpulan suara (voting), baik secara terbuka            (voting) dalam setiap RUPS.
       maupun tertutup yang mengedepankan independensi, dan
       kepentingan Pemegang Saham.
       A Public Company has a technical method or procedure              The Company has carried out the voting procedure in all               Applied.
       for openly and privately voting by prioritizing Shareholders’     GMS implementations.
       independence and interests.
  2.   Seluruh anggota Direksi dan anggota Dewan Komisaris               RUPS Tahunan dihadiri oleh seluruh Dewan Komisaris dan           Telah diterapkan.
       Perusahaan Terbuka hadir dalam RUPS Tahunan.                      Direksi, baik secara fisik maupun daring melalui eASY.KSEI.
       All members of the Board of Directors and Board of                The Annual General Meeting of Shareholders (AGMS) was                 Applied.
       Commissioners of Public Company attend the Annual                 attended by all members of the Board of Commissioners
       GMS.                                                              and the Board of Directors, either physically or virtually via
                                                                         eASY.KSEI.
  3.   Ringkasan risalah RUPS tersedia dalam situs web                   Ringkasan risalah RUPS telah dipublikasikan di situs web         Telah diterapkan.
       Perusahaan Terbuka paling sedikit selama 1 tahun.                 Perseroan pada laman Tata Kelola bagian Rapat Umum
                                                                         Pemegang Saham.
       A summary of GMS minutes is available on the Public               The summary of the AGMS minutes has been published on                 Applied.
       Company’s website for at least 1 year.                            the Company's website under the Governance section of
                                                                         the General Meeting of Shareholders page.
 Prinsip 2: Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor
 Principle 2: Improving the Quality of Public Company’s Communication with Shareholders or Investors
  1.   Perusahaan Terbuka memiliki suatu kebijakan komunikasi            Perseroan belum memiliki kebijakan khusus terkait                 Dalam proses
       dengan Pemegang Saham atau investor.                              komunikasi dengan Pemegang Saham atau investor.                  pengembangan.
                                                                         Meskipun demikian, Perseroan aktif berkomunikasi melalui
                                                                         investor meeting dan keterbukaan informasi di berbagai
                                                                         platform komunikasi.
       Public Company has a communication policy with                    The Company has not established a communication policy               Under
       Shareholders or investors.                                        with the Shareholders or investors. However, the Company          development.
                                                                         actively communicates through investor meetings and
                                                                         information disclosure through various communication
                                                                         platforms.
  2.   Perusahaan    Terbuka     mengungkapkan kebijakan                 Perseroan menyediakan keterbukaan informasi melalui              Telah diterapkan.
       komunikasi Perusahaan Terbuka dengan Pemegang                     situs web, sehingga Pemegang Saham atau investor dapat
       Saham atau investor dalam situs web.                              mengakses data dan informasi terkini tentang Perseroan.
       Public Company discloses its communication policy with            The Company provides information disclosure through its               Applied.
       Shareholders or investors on the Company’s website.               website, in which the Shareholders or investors can access
                                                                         the Company’s data and most update information.




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                                Prinsip                                                        Realisasi                              Keterangan
No.
                               Principle                                                      Realization                             Explanation

ASPEK 2: FUNGSI DAN PERAN DEWAN KOMISARIS / ASPECT 2: FUNCTIONS AND ROLES OF BOARD OF COMMISSIONERS
Prinsip 3: Memperkuat Keanggotaan dan Komposisi Dewan Komisaris
Principle 3: Strengthening the Membership and Composition of Board of Commissioners
 1.    Penentuan  jumlah    anggota    Dewan     Komisaris          Jumlah anggota Dewan Komisaris telah ditetapkan sesuai          Telah diterapkan.
       mempertimbangkan kondisi Perusahaan Terbuka.                 dengan POJK 33/2014.
       The number of members of the Board of Commissioners'         The number of the Board of Commissioners members is in                  Applied.
       determination considering the conditions of the Public       accordance with POJK 33/2014.
       Company.
 2.    Penentuan komposisi anggota Dewan Komisaris                  Komposisi Dewan Komisaris Perseroan ditetapkan sesuai           Telah diterapkan.
       memperhatikan keberagaman keahlian, pengetahuan,             Peraturan Otoritas Jasa Keuangan dengan memperhatikan
       dan pengalaman yang dibutuhkan.                              keberagaman, keahlian, pengetahuan, dan pengalaman
                                                                    yang relevan.
       Determining the Board of Commissioners member                The Board of Commissioners follows the Financial Services               Applied.
       composition considers the required diversity of expertise,   Authority Regulation by considering the required diversity,
       knowledge, and experience.                                   expertise, knowledge, and experience.
Prinsip 4: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris
Principle 4: Improving the Quality of the Implementation of Board of Commissioners’ Duties and Responsibilities
 1.    Dewan Komisaris mempunyai kebijakan penilaian sendiri        Penilaian kinerja Dewan Komisaris dilakukan melalui             Telah diterapkan.
       (self-assessment) untuk menilai kinerja Dewan Komisaris.     pemantauan terhadap key performance indicator (KPI) yang
                                                                    dilaksanakan secara mandiri (self-assessment).
       The Board of Commissioners has a self-assessment policy      The performance evaluation of the Board of Commissioners                Applied.
       to evaluate their performance.                               is conducted through monitoring Key Performance Indicators
                                                                    (KPIs) performed independently (self-assessment).
 2.    Kebijakan penilaian sendiri (self-assessment) untuk          Informasi mengenai penilaian kinerja Dewan Komisaris            Telah diterapkan.
       menilai kinerja Dewan Komisaris diungkapkan melalui          telah diungkapkan dalam Laporan Terintegrasi ini.
       Laporan Tahunan Perusahaan Terbuka.
       The self-assessment policy to evaluate the Board of          Information regarding the performance evaluation of                     Applied.
       Commissioners’ performance is disclosed in the Public        the Board of Commissioners has been disclosed in this
       Company’s Annual Report.                                     Integrated Report.
 3.    Dewan Komisaris mempunyai kebijakan terkait                  Perseroan belum memiliki kebijakan khusus mengenai                Dalam proses
       pengunduran diri anggota Dewan Komisaris apabila             pengunduran diri anggota Dewan Komisaris yang terlibat           pengembangan.
       terlibat dalam kejahatan keuangan.                           kejahatan keuangan, namun telah menetapkan kebijakan
                                                                    umum terkait pengunduran diri Dewan Komisaris
                                                                    sebagaimana diatur dalam Anggaran Dasar Perseroan.
       The Board of Commissioners has a policy regarding            The Company has not established a specific policy on                 Under
       the resignation of its members if they are involved in       the resignation of Board of Commissioners members if              development.
       financial crimes.                                            involved in financial crimes. However, it has a general
                                                                    resignation policy for the Board of Commissioners as
                                                                    stipulated in the Articles of Association.
 4.    Dewan Komisaris atau Komite yang menjalankan fungsi          Perseroan belum memiliki kebijakan suksesi, namun proses          Dalam proses
       nominasi dan remunerasi menyusun kebijakan suksesi           suksesi dilakukan melalui RUPS berdasarkan rekomendasi           pengembangan.
       dalam proses nominasi anggota Direksi.                       Komisaris Utama.
       The Board of Commissioners or Committee that carries         The Company has not established a succession policy,                 Under
       out the nomination and remuneration function formulate       however succession process is carried out through                 development.
       a succession policy in the Board of Directors nomination     the GMS based on the recommendation of the President
       process.                                                     Commissioner.
ASPEK 3: FUNGSI DAN PERAN DIREKSI / ASPECT 3: FUNCTIONS AND ROLES OF BOARD OF DIRECTORS
Prinsip 5: Memperkuat Keanggotaan dan Komposisi Direksi
Principle 5: Strengthening the Membership and Composition of Board of Directors
 1.    Penentuan jumlah anggota Direksi mempertimbangkan            Jumlah anggota Direksi telah ditetapkan sesuai dengan           Telah diterapkan.
       kondisi Perusahaan Terbuka.                                  POJK No. 33/2014.
       Determining the number of the Board of Directors             The number of members of Board of Directors is in                       Applied.
       considers the Public Company’s conditions.                   accordance with POJK No. 33/2014.
 2.    Penentuan komposisi anggota Direksi memperhatikan            Komposisi Direksi Perseroan ditetapkan sesuai Peraturan         Telah diterapkan.
       keberagaman keahlian, pengetahuan, dan pengalaman            Otoritas Jasa Keuangan dengan memperhatikan keberagaman,
       yang dibutuhkan.                                             keahlian, pengetahuan, dan pengalaman yang relevan.
       Determining the Board of Directors member composition        The Board of Directors aligns with the Financial Services               Applied.
       considers the required diversity of expertise, knowledge,    Authority Regulation by considering the required diversity,
       and experience.                                              expertise, knowledge, and experience.




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                                Prinsip                                                        Realisasi                                Keterangan
No.
                               Principle                                                      Realization                               Explanation

 3.    Anggota Direksi yang membawahi bidang akuntansi                 Direksi Perseroan mencakup anggota dengan keahlian dan         Telah diterapkan.
       atau keuangan memiliki keahlian dan/atau pengetahuan            pengalaman di bidang akuntansi atau keuangan.
       di bidang akuntansi.
       Member of the Board of Directors in charge of accounting        The Board of Directors has a member with expertise and               Applied.
       or finance possesses expertise and knowledge in                 experience in accounting or finance.
       accounting.
Prinsip 6: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi
Principle 6: Improving Quality of the Implementation of Board of Directors’ Duties and Responsibilities
 1.    Direksi mempunyai kebijakan penilaian              sendiri      Penilaian kinerja Direksi dilakukan melalui pemantauan         Telah diterapkan.
       (self-assessment) untuk menilai Direksi.                        terhadap KPI yang dilaksanakan secara mandiri
                                                                       (self-assessment).
       The Board of Directors has a self-assessment policy to          The performance evaluation of the Board of Directors is              Applied.
       evaluate the performance of the Board of Directors.             conducted through monitoring Key Performance Indicators
                                                                       (KPIs) carried out independently (self-assessment).
 2.    Kebijakan penilaian sendiri (self-assessment) untuk             Informasi mengenai penilaian kinerja Direksi           telah   Telah diterapkan.
       menilai kinerja Direksi, diungkapkan melalui Laporan            diungkapkan dalam Laporan Terintegrasi ini.
       Tahunan Perusahaan Terbuka.
       The self-assessment policy to evaluate the performance of       Information regarding the performance evaluation of the              Applied.
       the Board of Directors is disclosed in the Public Company’s     Board of Directors has been disclosed in this Integrated
       Annual Report.                                                  Report.
 3.    Direksi mempunyai kebijakan terkait pengunduran                 Perseroan belum memiliki kebijakan khusus mengenai               Dalam proses
       diri anggota Direksi apabila terlibat dalam kejahatan           pengunduran diri anggota Direksi yang terlibat kejahatan        pengembangan.
       keuangan.                                                       keuangan, namun telah menetapkan kebijakan umum
                                                                       terkait pengunduran diri Direksi sebagaimana diatur dalam
                                                                       Anggaran Dasar Perseroan.
       The Board of Directors has a policy on the resignation of       The Company has not established a policy on the resignation         Under
       the Board of Directors members if they are involved in          of the Board of Directors members if involved in financial       development.
       financial crimes.                                               crimes, however has a policy on the resignation of the Board
                                                                       of Directors as stated in the Article of Association.
ASPEK 4: PARTISIPASI PEMANGKU KEPENTINGAN / ASPECT 4: STAKEHOLDER PARTICIPATION
Prinsip 7: Meningkatkan Aspek Tata Kelola Perseroan Melalui Partisipasi Pemangku Kepentingan
Principle 7: Improving the Corporate Governance Aspects by Stakeholder Participation
 1.    Perusahaan Terbuka memiliki kebijakan untuk mencegah            Perseroan belum memiliki kebijakan khusus terkait insider       Telah diterapkan
       terjadinya insider trading.                                     trading, namun ketentuan mengenai hal ini telah diatur            secara tidak
                                                                       dalam Kode Etik.                                                   langsung.
       Public Company has a policy to prevent insider trading.         The Company has not established a specific policy of                  Applied
                                                                       insider trading, however provision on this matter has been           indirectly.
                                                                       stipulated in the Code of Conduct.
 2.    Perusahaan Terbuka memiliki kebijakan anti-korupsi dan          Perseroan belum memiliki kebijakan terkait anti-korupsi         Telah diterapkan
       anti-fraud.                                                     dan anti-fraud secara terpisah, namun berkomitmen untuk           secara tidak
                                                                       menjalankan usaha dengan penuh integritas sesuai peraturan         langsung.
                                                                       yang berlaku.
       Public Company has anti-corruption and anti-fraud policy.       The Company has not established a separate anti-corruption            Applied
                                                                       and anti-fraud policy, but is committed to operates its              indirectly.
                                                                       business with integrity in accordance with applicable laws
                                                                       and regulations.
 3.    Perusahaan Terbuka memiliki kebijakan tentang seleksi           Perseroan memiliki standar operasional prosedur (SOP)          Telah diterapkan.
       dan peningkatan kemampuan pemasok atau vendor.                  terkait seleksi vendor, termasuk di dalamnya penilaian dan
                                                                       evaluasi vendor secara berkala.
       Public Company has a policy on the selection and                The Company has Standard Operating Procedures (SOP) for              Applied.
       competency development of suppliers and vendors.                vendor selection, which include periodic vendor assessment
                                                                       and evaluation.
 4.    Perusahaan Terbuka memiliki           kebijakan    tentang      Perseroan tidak memiliki kebijakan mengenai kreditur              Tidak dapat
       pemenuhan hak-hak kreditur.                                     karena tidak beroperasi di bidang layanan atau jasa kredit.      diaplikasikan.
       Public Company has a policy on creditor rights fulfillment.     The Company does not establish a policy regarding creditors          Cannot be
                                                                       because the Company is not engaged in loan services.                  applied.
 5.    Perusahaan Terbuka         memiliki    kebijakan    sistem      Kebijakan terkait sistem whistleblowing telah dipublikasikan   Telah diterapkan.
       whistleblowing.                                                 pada situs web Perseroan laman Tata Kelola bagian Sistem
                                                                       Pelaporan Pelanggaran.
       Public Company has a Whistleblowing System policy.              The policy on the whistleblowing system has been published           Applied.
                                                                       on the Company's website under the Governance section of
                                                                       the Whistleblowing System page.




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                                   Prinsip                                                       Realisasi                              Keterangan
 No.
                                  Principle                                                     Realization                             Explanation

  6.      Perusahaan Terbuka memiliki kebijakan pemberian               Perseroan belum memiliki kebijakan insentif jangka panjang      Dalam proses
          insentif jangka panjang kepada Direksi dan karyawan.          untuk Direksi dan karyawan.                                    pengembangan.
          Public Company has a policy to provide long-term              The Company has not established a policy regarding                 Under
          incentives to the Board of Directors and employees.           the provision of long-term incentives to the Board of           development.
                                                                        Directors and employees.
ASPEK 5: KETERBUKAAN INFORMASI / ASPECT 5: INFORMATION DISCLOSURE
Prinsip 8: Meningkatkan Pelaksanaan Keterbukaan Informasi
Principle 8: Improving the Implementation of Information Disclosure
  1.      Perusahaan     Terbuka   memanfaatkan      penggunaan         Perseroan menyediakan berbagai kanal keterbukaan              Telah diterapkan.
          teknologi informasi secara lebih luas selain situs web        informasi selain situs web, termasuk media sosial.
          sebagai media keterbukaan informasi.
          The Public Company broadly maximizes the use of               The Company has various platforms for delivering                      Applied.
          information technology and website as a medium for            information disclosure other than the website, including
          information disclosure.                                       social media.
2.        Laporan Tahunan Perusahaan Terbuka mengungkapkan              Perseroan telah mengungkapkan pemilik manfaat akhir,          Telah diterapkan.
          pemilik manfaat akhir dalam kepemilikan saham                 termasuk Pemegang Saham Utama, Pengendali, dan
          perusahaan terbuka paling sedikit 5%, selain                  pemilik saham kurang dari 5%, pada bab Profil Perusahaan
          pengungkapan pemilik manfaat akhir dalam kepemilikan          dalam Laporan Terintegrasi ini.
          saham Perusahaan Terbuka melalui Pemegang Saham
          Utama dan Pengendali.
          The Public Company’s Annual Report shall disclose             The Company has disclosed the Company’s ultimate                      Applied.
          at least 5% of the ultimate Beneficial owners of the          beneficial owners, including Major and Controlling
          Public Company’s shares and the disclosure of ultimate        Shareholders, as well as owners of less than 5% shares in
          beneficial owners of the Public Company’s shares by Major     the Company Profile chapter in this Integrated Report.
          and Controlling Shareholders.




Penerapan Atas Pedoman Umum Governansi
Korporat Indonesia
Implementation of the General Guidelines for Indonesian Corporate Governance


Perseroan mengadopsi prinsip dan rekomendasi PUGKI 2021,                         The Company adopts the principles and recommendations of
yang diuraikan sebagai berikut.                                                  PUGKI 2021, as described below.


                       Prinsip/Rekomendasi                                 Keterangan                      Penerapan di Perseroan
                    Principle/Recommendation                               Explanation                  Implementation in the Company

          PERAN DAN TANGGUNG JAWAB DIREKSI DAN DEWAN KOMISARIS / ROLES AND RESPONSIBILITIES OF THE BOARD OF DIRECTORS
     I.
          AND THE BOARD OF COMMISSIONERS
  1.      Peran dan Tanggung Jawab Direksi
          Roles and Responsibilities of the Board of Directors
  a.      Untuk mencapai penciptaan nilai yang berkelanjutan,               Diterapkan      Perseroan, melalui Direksi, menerapkan Kode Etik untuk
          Direksi menjalankan peran kepemimpinannya dan berupaya                            memastikan etika bisnis yang tinggi menjadi dasar dalam
          mencapai hasil governansi, yakni:                                                 seluruh kegiatan Perseroan. Dengan pendekatan ini, Direksi
          • Berdaya saing dan berfokus ke kinerja jangka panjang;                           berkomitmen untuk mencapai daya saing yang berkelanjutan,
          • Beretika dan bertanggung jawab dalam menjalankan                                berfokus pada kinerja jangka panjang, serta mengutamakan
             bisnis;                                                                        integritas dalam setiap aspek bisnis. Perseroan juga
          • Berkontribusi positif terhadap masyarakat dan lingkungan;                       berkomitmen terhadap kualitas health safety environment
             serta                                                                          (HSE) dan good corporate governance (GCG), serta peduli
          • Berkemampuan dalam bertahan dan bertumbuh                                       terhadap masyarakat dan lingkungan. Melalui langkah ini,
             (corporate resilience).                                                        Direksi memperkuat ketahanan perusahaan, memastikan
                                                                                            keberlanjutan (corporate resilience), dan menciptakan
                                                                                            dampak positif bagi lingkungan serta masyarakat.




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                   Prinsip/Rekomendasi                                Keterangan                  Penerapan di Perseroan
                Principle/Recommendation                              Explanation              Implementation in the Company

      To achieve sustainable value creation, the Board of Directors     Applied     The Company, through the Board of Directors, implements
      carries out its leadership role and seeks to achieve                          a Code of Conduct to ensure that high business ethics
      the following governance results:                                             serve as the foundation for all of its activities. Through this
      a. be competitive and focused on long-term performance;                       approach, the Board of Directors is committed to achieving
      b. be ethical and responsible in conducting business;                         sustainable competitiveness, focusing on long-term
      c. have positive contributions to the community and the                       performance, and prioritizing integrity in every business
         environment; and                                                           aspect. The Company is also committed to maintaining high
      d. be able to survive and grow (corporate resilience).                        standards in health, safety, and environment (HSE) and good
                                                                                    corporate governance (GCG), while demonstrating care for
                                                                                    the community and environment. Through these efforts, the
                                                                                    Board of Directors strengthens corporate resilience, ensures
                                                                                    its going concern, and creates a positive impact on both the
                                                                                    environment and community.
 b.   Direksi harus memastikan bahwa misi, visi, tujuan, sasaran,      Diterapkan   Direksi menjadikan teknologi informasi sebagai elemen
      strategi, dan rencana tahunan dan jangka menengah                             penting dalam strategi Perseroan untuk mencapai sasaran
      korporasi konsisten dengan tujuan jangka panjang, dengan                      dan tujuan jangka pendek dan panjang. Teknologi informasi
      memanfaatkan inovasi dan teknologi secara efektif.                            dimanfaatkan secara efektif untuk mendukung Misi dan Visi
                                                                                    Perseroan, serta memastikan konsistensi dengan tujuan
                                                                                    jangka panjang dan strategi yang telah direncanakan.
      The Board of Directors must ensure that the corporate             Applied     The Board of Directors considers information technology
      mission, vision, goals, objectives, strategies, and annual as                 a key element in the Company's strategy to achieve its
      well as mid-term plans are consistent with the long-term                      short-term and long-term goals. Information technology is
      goals, by effectively utilizing innovation and technology.                    effectively utilized to support the Company's Mission and
                                                                                    Vision while ensuring alignment with its long-term objectives
                                                                                    and planned strategy.
 c.   Direksi memastikan bahwa korporasi menerapkan sistem             Diterapkan   Direksi memastikan bahwa perusahaan menerapkan
      manajemen risiko dan sistem pengendalian internal yang                        sistem manajemen risiko dan pengendalian internal yang
      tepat dan efektif yang selaras dengan visi, misi, tujuan,                     tepat dan efektif, selaras dengan visi, misi, tujuan, sasaran,
      sasaran, dan strategi korporasi serta mematuhi peraturan                      dan strategi perusahaan, serta mematuhi peraturan
      perundang-undangan dan standar yang berlaku.                                  perundang-undangan dan standar yang berlaku.

                                                                                    Komitmen ini diwujudkan melalui penerapan dan
                                                                                    pengembangan sistem manajemen risiko yang berlandaskan
                                                                                    pada ISO 9001 terkait manajemen mutu, sejalan dengan
                                                                                    penerapan pedoman dari Committee of Sponsoring
                                                                                    Organizations of the Treadway Commission (COSO) pada
                                                                                    sistem pengendalian internal.

                                                                                    Selain itu, manajemen secara berkala melakukan evaluasi
                                                                                    dan penyesuaian sistem pengendalian internal untuk
                                                                                    memastikan efektivitas, kesesuaian dan adaptabilitas
                                                                                    sistem tersebut terhadap perubahan internal dan eksternal
                                                                                    perusahaan.
      The Board of Directors ensures that the corporation               Applied     The Board of Directors ensures that the Company
      implements an appropriate and effective risk management                       implements an appropriate and effective risk management
      and internal control system, that is aligned with the                         and internal control systems, aligning with the Company's
      corporate vision, mission, goals, objectives, and strategies,                 Vision, Mission, objectives, targets, and strategy while
      as well as complies with applicable laws and regulations and                  complying with applicable laws, regulations, and standards.
      standards.
                                                                                    This commitment is realized through the implementation
                                                                                    and development of a risk management system based on
                                                                                    ISO 9001 for quality management, in line with the guidelines
                                                                                    from the Committee of Sponsoring Organizations of the
                                                                                    Treadway Commission (COSO) for internal control systems.

                                                                                    Additionally, the Management periodically conducts
                                                                                    evaluation and adjustment to the internal control system
                                                                                    to ensure its effectiveness, relevance, and adaptability to
                                                                                    internal and external changes.




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                  Prinsip/Rekomendasi                                Keterangan                        Penerapan di Perseroan
               Principle/Recommendation                              Explanation                    Implementation in the Company

d.   Direksi memastikan integritas akuntansi dan sistem                Diterapkan       Direksi memastikan integritas akuntansi dan sistem
     pelaporan keuangan korporasi dan pengungkapan yang                                 pelaporan keuangan Perseroan dengan menunjuk Auditor
     tepat waktu dan akurat atas semua informasi material                               Eksternal yang sesuai dengan peraturan yang berlaku,
     mengenai korporasi.                                                                serta mempertimbangkan rekomendasi dari Komite Audit.
                                                                                        Dalam penyusunan Laporan Keuangan, Direksi memastikan
                                                                                        bahwa Komite Audit telah melakukan penelaahan secara
                                                                                        komprehensif dan tidak terdapat perbedaan pendapat
                                                                                        antara Auditor Eksternal dan Manajemen. Semua informasi
                                                                                        material mengenai Perseroan disampaikan dengan akurat
                                                                                        dan tepat waktu melalui situs web perusahaan, memastikan
                                                                                        transparansi dan pengungkapan yang sesuai kepada
                                                                                        pemangku kepentingan.
     The Board of Directors ensures the integrity of corporate          Applied         The Board of Directors ensures the integrity of the Company's
     accounting and financial reporting system and the timely                           accounting and financial reporting system by appointing an
     and accurate disclosure of all material information on the                         External Auditor in compliance with applicable laws and
     corporation.                                                                       regulations and considering recommendations from the
                                                                                        Audit Committee. In preparing the Financial Statements,
                                                                                        the Board of Directors ensures that the Audit Committee
                                                                                        has conducted a comprehensive review and that there are
                                                                                        no disagreements between the External Auditor and the
                                                                                        Management. All material information about the Company
                                                                                        is accurately and timely disclosed through the corporate
                                                                                        website, ensuring proper transparency and disclosure to
                                                                                        the stakeholders.
e.   Direksi memastikan pelaporan keberlanjutan telah disusun          Diterapkan       Direksi memastikan bahwa Laporan Terintegrasi Perseroan
     sebagaimana mestinya.                                                              telah disusun sesuai dengan ketentuan yang berlaku,
                                                                                        menggabungkan Laporan Keberlanjutan dengan Laporan
                                                                                        Tahunan. Laporan ini disusun menggunakan standar
                                                                                        nasional dan internasional, yaitu Peraturan Otoritas
                                                                                        Jasa Keuangan No. 51/POJK.03/2017 tentang Keuangan
                                                                                        Berkelanjutan, kerangka Global Reporting Initiative (GRI),
                                                                                        dan Integrated Reporting Framework.
     The Board of Directors ensures that sustainability reporting       Applied         The Board of Directors ensures that the Integrated Report is
     has been prepared properly.                                                        prepared in accordance with applicable laws and regulations,
                                                                                        combining the Sustainability Report with the Annual Report.
                                                                                        This report is prepared using national and international
                                                                                        standards, including Financial Services Authority Regulation
                                                                                        No. 51/POJK.03/2017 on Sustainable Finance, the Global
                                                                                        Reporting Initiative (GRI) framework, and the Integrated
                                                                                        Reporting Framework.
f.   Direksi membangun kerangka kerja untuk governansi                 Diterapkan       Direksi menjamin bahwa penerapan TI telah dijalankan
     teknologi informasi korporasi yang selaras dengan                                  sesuai dengan strategi, hukum, regulasi, dan prioritas bisnis
     kebutuhan dan prioritas bisnis korporasi, mendorong                                Perseroan.
     peluang dan kinerja bisnis, memperkuat sistem manajemen
     risiko, serta mendukung tujuan dan strategi korporasi.
     The Board of Directors builds a framework for corporate            Applied         The Board of Directors ensures that IT implementation is
     information technology governance that is aligned with                             carried out in accordance with the Company's strategy, laws,
     corporate business needs and priorities, drives business                           regulations, and business priorities.
     opportunities  and    performance,    strengthens    risk
     management, as well as supports corporate goals and
     strategies.
g.   Bagi korporasi yang menjalankan kegiatan usaha                    Diterapkan       Perseroan tidak menjalankan kegiatan usaha berbasis
     berdasarkan prinsip Syariah, Direksi perlu memastikan                              prinsip syariah. Namun, Perseroan telah membentuk organ
     kewenangan dan ketersediaan perangkat pendukung yang                               pendukung di bawah Direksi dan Dewan Komisaris untuk
     memadai agar Dewan Pengawas Syariah dapat menjalankan                              mempermudah koordinasi dalam pelaksanaan tugas dan
     perannya dengan efektif.                                                           tanggung jawab.

     For corporations that conduct business activities based on         Applied         The Company does not conduct business activities based on
     Sharia principles, the Board of Directors needs to ensure                          Sharia principles. However, the Company has established
     the authority and availability of adequate supporting tools,                       supporting organs under the Board of Directors and the
     allowing the Sharia Supervisory Board to carry out its role                        Board of Commissioners to facilitate coordination in carrying
     effectively.                                                                       out duties and responsibilities.




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                   Prinsip/Rekomendasi                                  Keterangan                  Penerapan di Perseroan
                Principle/Recommendation                                Explanation              Implementation in the Company

 h.   Piagam Direksi secara periodik ditinjau. Piagam mencakup           Diterapkan   Direksi menjalankan tugas dan tanggung jawabnya sesuai
      antara lain pembagian peran Direktur secara individual                          dengan Pedoman Kerja Direksi yang diperbarui pada
      dapat diatur di Piagam Direksi atau dengan surat keputusan                      17 April 2023. Pedoman kerja ini ditinjau secara berkala
      Direksi.                                                                        untuk kesesuaiannya dengan perkembangan perusahaan
                                                                                      dan peraturan yang berlaku.
      The Board of Directors' Charter is periodically reviewed.           Applied     The Board of Directors carries out its duties and
      The Charter includes, among others, the division of roles                       responsibilities in accordance with the Board of Directors
      for the Directors individually, which can be regulated in the                   Work Guidelines, which were updated on April 17, 2023.
      Board of Directors' Charter or by a decision letter of the                      These guidelines are reviewed periodically to ensure their
      Board of Directors.                                                             alignment with the company's developments and applicable
                                                                                      regulations.
 i.   Direksi mempunyai kebijakan terkait pengunduran diri               Penjelasan   Perseroan belum memiliki kebijakan khusus mengenai
      anggota Direksi apabila terlibat dalam kejahatan keuangan                       pengunduran diri anggota Direksi yang terlibat kejahatan
      dan terbukti melakukan kesalahan.                                               keuangan, namun telah menetapkan kebijakan umum
                                                                                      terkait pengunduran diri Direksi sebagaimana diatur dalam
                                                                                      Anggaran Dasar Perseroan.

      The Board of Directors has a policy on resignation of             Explanation   The Company has not yet established a specific policy
      members of the Board of Directors if involved in a financial                    regarding the resignation of Board of Directors members
      crime and are proven to have made a mistake.                                    involved in financial crimes. However, it has set a general
                                                                                      resignation policy for Board of Directors as stipulated in the
                                                                                      Articles of Association.
 2.   Penilaian Kinerja - Direksi dan Anggotanya
      Performance Assessment – the Board of Directors and its Members
 a.   Direksi mempunyai kebijakan penilaian sendiri (self-assessment)    Diterapkan   Penilaian kinerja Direksi dilakukan oleh Dewan Komisaris
      untuk menilai kinerja Direksi.                                                  dan dilaporkan kepada Pemegang Saham dalam pelaksanaan
      The Board of Directors has a self-assessment policy to                          RUPS. Evaluasi kinerja ini menggunakan metode key
      evaluate its performance.                                                       performance indicator (KPI) dan telah diungkapkan secara
                                                                                      transparan dalam Laporan Terintegrasi. Hingga Desember
 b.   Kebijakan penilaian sendiri (self-assessment) untuk menilai                     2024, Perseroan belum membentuk Komite Nominasi dan
      kinerja Direksi diungkapkan melalui Laporan Tahunan                             Remunerasi, sehingga fungsi tersebut dijalankan oleh
      Perusahaan Terbuka.                                                             Dewan Komisaris. Dewan Komisaris menetapkan kriteria
      The self-assessment policy for evaluating the Board of                          evaluasi kinerja serta kebijakan suksesi sesuai dengan
      Directors' performance is disclosed in the Annual Report of                     ketentuan yang berlaku.
      the Public Company.                                                 Applied     The performance evaluation of the Board of Directors is
 c.   Dewan Komisaris melakukan evaluasi formal tahunan                               conducted by the Board of Commissioners and reported to
      secara obyektif dan independen untuk menentukan                                 Shareholders during the General Meeting of Shareholders
      efektivitas Direksi dan setiap individu Direktur.                               (GMS). This performance evaluation uses the key
                                                                                      performance indicator (KPI) method and has been
      The Board of Commissioners conducts an annual formal
                                                                                      transparently disclosed in the Integrated Report. As of
      evaluation objectively and independently to determine the
                                                                                      December 2024, the Company has not yet established a
      effectiveness of the Board of Directors and each individual
                                                                                      Nomination and Remuneration Committee, so this function
      Director.
                                                                                      is carried out by the Board of Commissioners. The Board
 d.   Dewan Komisaris dengan pertimbangan Komite Nominasi                             of Commissioners determines the performance evaluation
      dan Remunerasi, bertanggung jawab menentukan kriteria                           criteria and succession policy in accordance with applicable
      evaluasi kinerja dan menilai kinerja Direktur Utama dan                         regulations.
      anggota Direksi lainnya.
      The Board of Commissioners, with considerations from the
      Nomination and Remuneration Committee, is responsible
      for determining performance evaluation criteria and
      assessing the performance of the President Director and
      other members of the Board of Directors.
 3.   Peran dan Tanggung Jawab Dewan Komisaris
      Roles and Responsibilities of the Board of Commissioners
 a.   Dewan Komisaris mereviu strategi korporasi paling                  Diterapkan   Dewan Komisaris secara rutin mereviu strategi korporasi
      tidak setiap tahun dan menyetujui misi, visi dan strategi                       setidaknya setiap tahun dan menyetujui misi, visi, serta
      korporasi yang dirumuskan oleh Direksi. Dewan Komisaris                         strategi yang dirumuskan oleh Direksi. Dewan Komisaris
      juga mereviu, memberikan saran dan menyetujui rencana                           juga mereviu, memberikan saran, dan menyetujui rencana
      bisnis dan rencana keuangan jangka panjang dan rencana                          bisnis, rencana keuangan jangka panjang, dan jangka pendek
      keuangan jangka pendek korporasi. Dewan Komisaris                               perusahaan. Selain itu, Dewan Komisaris memberikan advis
      memberikan advis dan melakukan pemantauan kepada                                dan melakukan pemantauan atas implementasi rencana
      Direksi atas pengelolaan implementasinya. Direksi dan                           oleh Direksi untuk memastikan keselarasan dengan strategi
      Dewan Komisaris terlibat dalam keputusan yang sangat                            perusahaan. Keputusan-keputusan penting yang berdampak
      penting bagi korporasi, diatur dalam Anggaran Dasar                             besar bagi perusahaan juga diatur dalam Anggaran Dasar.
      korporasi.




150   PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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     Analisis dan Pembahasan Manajemen                     Tata Kelola Perusahaan yang Baik                          Laporan Keberlanjutan
     Management Discussion and Analysis                       Good Corporate Governance                               Sustainability Report




                  Prinsip/Rekomendasi                                  Keterangan                        Penerapan di Perseroan
               Principle/Recommendation                                Explanation                    Implementation in the Company

     The Board of Commissioners reviews the corporate strategy            Applied         The Board of Commissioners regularly reviews the corporate
     at least annually and approves the corporate mission,                                strategy at least once a year and approves the Mission,
     vision, and strategy formulated by the Board of Directors.                           Vision, and strategies developed by the Board of Directors.
     The Board of Commissioners also reviews, provides advice,                            The Board of Commissioners also reviews, provides
     and approves long-term business and financial plans and                              recommendations, and approves the Company's business
     the company’s short-term financial plans. The Board of                               plan, as well as its long-term and short-term financial
     Commissioners provides advice and monitors the Board of                              plans. Additionally, the Board of Commissioners advises
     Directors on the management of its implementation. The                               and monitors the implementation of plans by the Board of
     Board of Directors and Board of Commissioners are involved                           Directors to ensure alignment with the Company's strategy.
     in decisions deemed crucial for the corporation, as regulated                        Major decisions with significant impacts on the Company are
     in the Articles of Association of the Company.                                       also regulated in the Articles of Association.
b.   Jenis keputusan yang memerlukan persetujuan Dewan                  Diterapkan        Uraian terkait keputusan yang perlu persetujuan
     Komisaris harus diungkapkan dalam Laporan Tahunan.                                   Dewan Komisaris telah diungkapkan dalam Laporan
                                                                                          Terintegrasi ini.
     The types of decisions that require the Board of                     Applied         The description of decisions requiring the approval of
     Commissioners’ approval must be disclosed in the Annual                              the Board of Commissioners has been disclosed in this
     Report.                                                                              Integrated Report.
c.   Dengan memperhatikan rekomendasi Komite Nominasi                   Diterapkan        Proses pengangkatan dan pemberhentian anggota Direksi
     dan Remunerasi, Dewan Komisaris mengusulkan                                          dan anggota Dewan Komisaris dilakukan diputuskan
     kepada, dan untuk diputuskan oleh, RUPS pengangkatan                                 melalui RUPS atas rekomendasi dari Dewan Komisaris.
     dan/atau pemberhentian anggota Direksi dan anggota                                   Dalam proses ini, Dewan Komisaris memperhatikan prinsip
     Dewan Komisaris. Dalam mengusulkan hal di atas,                                      keberagaman, non-diskriminasi, dan kesempatan yang
     Dewan Komisaris memperhatikan keberagaman, unsur                                     setara, tanpa membedakan suku, agama, ras, golongan,
     non-diskriminatif, dan memberikan kesempatan yang sama                               dan gender. Dewan Komisaris memastikan bahwa proses
     tanpa membedakan suku, agama, ras, antar golongan dan                                pencalonan dan pemilihan anggota Direksi dan Dewan
     gender. Dewan Komisaris memastikan proses pencalonan                                 Komisaris dilaksanakan secara formal dan transparan.
     dan pemilihan anggota Direksi dan anggota Dewan Komisaris
     adalah formal dan transparan.
     Taking into account the recommendations from the                     Applied         The appointment and dismissal process of Board of Directors
     Nomination and Remuneration Committee, the Board of                                  and Board of Commissioners members is decided through
     Commissioners proposes to, and to be resolved by, the GMS                            the General Meeting of Shareholders (GMS) based on
     the appointment and/or dismissal of members of the Board                             recommendations from the Board of Commissioners. In this
     of Directors and members of the Board of Commissioners.                              process, the Board of Commissioners upholds the principles
     In proposing the above, the Board of Commissioners pays                              of diversity, non-discrimination, and equal opportunity,
     attention to diversity, non-discriminatory elements, and                             without distinction of ethnicity, religion, race, social group,
     provides equal opportunities regardless of ethnicity, religion,                      or gender. The Board of Commissioners ensures that the
     race, class, and gender. The Board of Commissioners                                  nomination and selection process for the Board of Directors
     ensures a formal and transparent nomination and selection                            and Board of Commissioners members is conducted
     process for members of the Board of Directors and members                            formally and transparently.
     of the Board of Commissioners.
d.   Dewan Komisaris atau Komite yang menjalankan fungsi                Penjelasan        Perseroan belum memiliki kebijakan suksesi, namun proses
     nominasi menyusun kebijakan suksesi dalam proses                                     suksesi dilakukan melalui RUPS berdasarkan rekomendasi
     nominasi anggota Direksi. Setiap tahun Dewan Komisaris                               Komisaris Utama.
     meninjau pelaporan pelaksanaan rencana pengembangan
     dan suksesi yang disampaikan Direktur Utama.
     The Board of Commissioners or the Committee conducting             Explanation       The Company has not yet established a succession policy;
     the nomination function prepares a succession policy in the                          however, the succession process is carried out through
     process of nominating members of the Board of Directors.                             the General Meeting of Shareholders (GMS) based on the
     Every year, the Board of Commissioners reviews the report                            recommendation of the President Commissioner.
     on implementation of development and succession plans
     submitted by the President Director.
e.   Dewan Komisaris:                                                   Diterapkan        Besaran remunerasi Direksi dan Dewan Komisaris diajukan
     • Mengajukan kepada RUPS, yang dapat didahului oleh                                  oleh Dewan Komisaris kepada RUPS. Penetapan remunerasi
       usulan dari Komite yang menjalankan fungsi remunerasi,                             mempertimbangkan hasil kinerja dan pencapaian target
       besaran remunerasi anggota Direksi dan anggota Dewan                               Perseroan, besaran pendapatan tahun sebelumnya, beban
       Komisaris yang selaras dengan pengembangan korporasi                               tugas dan tanggung jawab, serta tingkat remunerasi
       yang berkelanjutan dan kepentingan jangka panjang                                  eksekutif pada perusahaan sejenis. Dewan Komisaris
       korporasi dan Pemegang Saham; serta                                                juga secara berkala mereviu sistem remunerasi untuk
     • Secara berkala mereviu sistem remunerasi Direksi dan                               memastikan kesesuaian dengan tugas, tanggung jawab,
       Dewan Komisaris.                                                                   dan kinerja masing-masing anggota, serta selaras
                                                                                          dengan pengembangan korporasi yang berkelanjutan dan
                                                                                          kepentingan jangka panjang korporasi dan Pemegang
                                                                                          Saham.




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              Kilas Kinerja 2024                                Laporan Manajemen                                Profil Perusahaan
         Performance Overview in 2024                           Management Report                                 Company Profile




                   Prinsip/Rekomendasi                                Keterangan                  Penerapan di Perseroan
                Principle/Recommendation                              Explanation              Implementation in the Company

      The Board of Commissioners:                                       Applied     The remuneration amount for the Board of Directors and
      • Submits to the GMS, which may be preceded by                                the Board of Commissioners is proposed by the Board of
        recommendation from the committee conducting                                Commissioners to the general meeting of shareholders
        remuneration function, the remuneration amount for                          (GMS). The determination of remuneration considers the
        members of the Board of Directors and members of the                        Company's performance results and target achievements,
        Board of Commissioners, in line with the sustainable                        previous year's revenue, scope of duties and responsibilities,
        corporate development and long-term interests of the                        and executive remuneration levels in similar companies.
        corporation and Shareholders; and                                           The Board of Commissioners also periodically reviews
      • Periodically reviews the remuneration system for the                        the remuneration system to ensure its alignment with the
        Board of Directors and Board of Commissioners.                              duties, responsibilities, and performance of each member,
                                                                                    as well as with sustainable corporate development and the
                                                                                    long-term interests of the Company and the Shareholders.
 f.   Dewan Komisaris mengawasi efektivitas kebijakan governansi       Diterapkan   Dewan Komisaris, baik secara langsung maupun melalui
      korporat dan implementasinya serta mengusulkan perubahan                      komite, mengawasi efektivitas kebijakan tata kelola
      jika diperlukan.                                                              perusahaan dan implementasinya, serta mengusulkan
      The Board of Commissioners oversees the effectiveness of                      perubahan jika diperlukan. Dewan Komisaris memantau
      corporate governance policies and their implementation and                    dan mengarahkan agar Perseroan menerapkan sistem
      proposes changes if necessary.                                                manajemen risiko dan sistem pengendalian internal yang
                                                                                    tepat dan efektif, yang selaras dengan tujuan, sasaran, dan
 g.   Dewan Komisaris memantau dan mengarahkan agar                                 strategi perusahaan, serta memastikan kepatuhan terhadap
      korporasi menerapkan sistem manajemen risiko dan                              peraturan, Kode Etik, dan standar yang berlaku. Selain itu,
      sistem pengendalian internal yang tepat dan efektif yang                      Dewan Komisaris memastikan integritas akuntansi, sistem
      selaras dengan tujuan, sasaran, dan strategi korporasi serta                  pelaporan keuangan, serta independensi Unit Audit Internal
      mematuhi peraturan perundang-undangan, kode perilaku,                         dan Auditor Eksternal.
      dan standar yang berlaku.
                                                                        Applied     The Board of Commissioners, either directly or through
      The Board of Commissioners monitors and directs the                           Committees, supervises the effectiveness of corporate
      corporation to implement appropriate and effective risk                       governance policies and their implementation, proposing
      management and internal control systems that are aligned                      changes when necessary. The Board of Commissioners
      with the corporate goals, objectives, and strategies, as well                 monitors and directs the Company to implement an
      as complying with applicable laws and regulations, codes of                   appropriate and effective risk management system
      conduct, and standards.                                                       and internal control system, ensuring alignment with
 h.   Dewan Komisaris mengawasi dan mengarahkan agar tercapai                       the Company's objectives, targets, and strategy while
      integritas akuntansi dan sistem pelaporan keuangan korporat,                  maintaining compliance with regulations, the Code of
      serta independensi fungsi audit internal dan eksternal.                       Conduct, and applicable standards. Additionally, the Board
                                                                                    of Commissioners ensures the integrity of accounting,
      The Board of Commissioners supervises and directs the
                                                                                    the financial reporting system, and the independence of
      integrity of the corporate accounting and financial reporting
                                                                                    the Internal Audit Unit and External Auditor.
      system, as well as the independence of internal and external
      audit functions.
 i.   Dewan Komisaris memantau, mereviu, dan menyetujui                Diterapkan   Dewan Komisaris memantau, mereviu, dan menyetujui
      Laporan Tahunan dan Laporan Keberlanjutan Korporasi                           penyusunan Laporan Terintegrasi, serta memastikan
      serta memastikan integritasnya, serta mengawasi proses                        integritas laporan tersebut. Dewan Komisaris juga
      pengungkapan dan pengkomunikasian korporasi.                                  mengawasi proses pengungkapan dan komunikasi informasi
                                                                                    kepada pemangku kepentingan untuk menjaga transparansi
                                                                                    dan akurasi, sesuai dengan ketentuan yang berlaku.
      The Board of Commissioners monitors, reviews, and                 Applied     The Board of Commissioners monitors, reviews, and
      approves the Annual Report and Sustainability Report of                       approves the preparation of the Integrated Report while
      the corporation, ensures their integrity, and oversees the                    ensuring its integrity. The Board of Commissioners also
      corporation's disclosure and communication process.                           supervises the disclosure and communication of information
                                                                                    to the stakeholders to maintain transparency and accuracy in
                                                                                    accordance with applicable regulations.
 j.   Piagam Dewan Komisaris secara periodik ditinjau.                 Diterapkan   Dewan Komisaris menjalankan tugas dan tanggung jawabnya
                                                                                    sesuai dengan Pedoman Kerja Dewan Komisaris yang telah
                                                                                    diperbarui pada 27 Maret 2023. Piagam tersebut ditinjau
                                                                                    secara berkala untuk kesesuaiannya dengan perkembangan
                                                                                    perusahaan dan peraturan yang berlaku.
      The Board of Commissioners Charter is periodically                Applied     The Board of Commissioners performs its duties
      reviewed.                                                                     and responsibilities in accordance with the Board of
                                                                                    Commissioners Work Guidelines, which were updated on
                                                                                    March 27, 2023. This charter is reviewed periodically to
                                                                                    ensure its alignment with the Company's developments and
                                                                                    applicable laws and regulations.
 k.   Dewan Komisaris mempunyai kebijakan terkait pengunduran          Penjelasan   Perseroan belum memiliki kebijakan khusus mengenai
      diri anggota Dewan Komisaris apabila terlibat dalam                           pengunduran diri anggota Dewan Komisaris yang terlibat
      kejahatan keuangan dan terbukti melakukan kesalahan.                          kejahatan keuangan, namun telah menetapkan kebijakan
                                                                                    umum terkait pengunduran diri Dewan Komisaris
                                                                                    sebagaimana diatur dalam Anggaran Dasar Perseroan.




152   PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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     Analisis dan Pembahasan Manajemen                     Tata Kelola Perusahaan yang Baik                         Laporan Keberlanjutan
     Management Discussion and Analysis                       Good Corporate Governance                              Sustainability Report




                  Prinsip/Rekomendasi                                  Keterangan                        Penerapan di Perseroan
               Principle/Recommendation                                Explanation                    Implementation in the Company

     The Board of Commissioners has a policy on resignation             Explanation       The Company has not yet established a specific policy
     of members of the Board of Commissioners if involved in a                            regarding the resignation of Board of Commissioners
     financial crime and are proven to have made a mistake.                               members involved in financial crimes. However, it has set a
                                                                                          general resignation policy for the Board of Commissioners
                                                                                          as stipulated in the Articles of Association.
l.   Komisaris Independen sangat diharapkan untuk dapat                  Diterapkan       Komisaris Independen yang ditunjuk telah memenuhi
     berkontribusi dalam diskusi yang jujur, obyektif, aktif, dan                         kriteria yang ditetapkan oleh Otoritas Jasa Keuangan dan
     konstruktif pada rapat Dewan Komisaris.                                              memiliki pengalaman yang memadai. Selain itu, Komisaris
                                                                                          Independen secara rutin hadir dalam rapat Dewan Komisaris
                                                                                          dan rapat gabungan dengan Direksi, serta berkontribusi
                                                                                          dalam diskusi yang jujur, obyektif, aktif, dan konstruktif.
     Independent commissioners are highly expected to be able             Applied         The appointed Independent Commissioner has met the
     to contribute to honest, objective, active, and constructive                         criteria set by the Financial Services Authority and possesses
     discussions at the Board of Commissioners’ meetings.                                 adequate experience. Additionally, the Independent
                                                                                          Commissioner regularly attends Board of Commissioners
                                                                                          meetings and joint meetings with the Board of Directors,
                                                                                          contributing to discussions in an honest, objective, active,
                                                                                          and constructive manner.
m.   Komisaris Utama berperan sebagai koordinator Dewan                  Diterapkan       Komisaris Utama berperan sebagai koordinator Dewan
     Komisaris dan memastikan efektivitasnya. Komisaris Utama                             Komisaris untuk memastikan efektivitas, termasuk
     mendorong budaya keterbukaan dan dialog konstruktif                                  mengoordinasikan tugas dan tanggung jawab anggota Dewan
     yang memungkinkan berbagai pandangan diungkapkan,                                    Komisaris. Komisaris Utama mendorong keterbukaan
     termasuk mengoordinasi penetapan agenda rapat dewan                                  dan dialog konstruktif agar semua pandangan dapat
     yang tepat dan memastikan waktu yang cukup tersedia                                  disampaikan, menetapkan agenda rapat, dan memastikan
     untuk mendiskusikan semua agenda. Selain itu, juga harus                             waktu yang cukup untuk diskusi. Selain itu, Komisaris Utama
     ada kesempatan bagi Dewan Komisaris untuk bertemu                                    juga mengadakan rapat gabungan berkala antara Dewan
     dengan jajaran Direksi dan Manajemen Senior.                                         Komisaris dan Direksi.
     The President Commissioner acts as the coordinator of the            Applied         The President Commissioner acts as the coordinator of the
     Board of Commissioners and ensures its effectiveness. The                            Board of Commissioners to ensure effectiveness, including
     President Commissioner promotes a culture of transparency                            coordinating the duties and responsibilities of its members.
     and constructive dialogue that allows a variety of views to be                       The President Commissioner promotes transparency
     expressed, including coordinating the setting of appropriate                         and constructive dialogue to allow all perspectives
     board meeting agenda and ensuring sufficient time is                                 to be expressed, sets meeting agendas, and ensures
     available to discuss all agenda items. In addition, there                            sufficient time for discussions. Additionally, the President
     should be opportunities for the Board of Commissioners to                            Commissioner also holds regular joint meetings between
     meet with the Board of Directors and Senior Management.                              the Board of Commissioners and the Board of Directors.
4.   Pembentukan Komite
     Formation of Committee
a.   Korporasi memiliki komite-komite di bawah Dewan Komisaris           Diterapkan       Dewan Komisaris menjalankan tugas dan tanggung
     sekurang-kurangnya terdiri dari: Komite Audit, Komite                                jawabnya dengan didukung oleh:
     Nominasi dan Remunerasi, dan Komite Pemantau Manajemen                               • Komite Audit, yang membantu dalam pengawasan
     Risiko.                                                                                 Laporan Keuangan, kepatuhan terhadap peraturan, dan
                                                                                             pemantauan manajemen risiko; dan
                                                                                          • Komite ESG, yang bertanggung jawab untuk menentukan
                                                                                             tujuan dan strategi keberlanjutan serta mengevaluasi
                                                                                             kinerja keberlanjutan.
     The Corporation has committees under the Board of                    Applied         The Board of Commissioners performs its duties and
     Commissioners, consisting of at least: Audit Committee,                              responsibilities with the support of:
     Nomination and Remuneration Committee, and Risk                                      • The Audit Committee, which assists in the supervision of
     Management Monitoring Committee.                                                        the Financial Statements, regulatory compliance, and risk
                                                                                             management monitoring; and
                                                                                          • ESG Committee, who is responsible for setting our
                                                                                             sustainability ambition and strategy, and evaluating our
                                                                                             performance.
b.   Dewan Komisaris memastikan bahwa anggota Komite Audit               Diterapkan       Anggota Komite Audit merupakan Komisaris Independen
     seluruhnya independen dan komite lain yang dibentuk                                  dan Pihak Independen. Uraian lengkap terkait Komite Audit
     Dewan Komisaris adalah mayoritas dari pihak independen,                              telah diungkapkan pada uraian Komite Audit dalam Laporan
     serta semua anggota komite memiliki kompetensi,                                      Terintegrasi ini.
     berkomitmen, serta memiliki wewenang yang memadai
     untuk menjalankan perannya secara efektif dan independen.
     The Board of Commissioners ensures that all Audit                    Applied         The Audit Committee members consist of Independent
     Committee’s members are independent, and majority of                                 Commissioner and Independent Parties. A detailed
     members of other committees established by the Board                                 description of the Audit Committee has been disclosed in the
     of Commissioners are independent parties, and that all                               Audit Committee section of this Integrated Report.
     committee members are competent, committed, and have
     sufficient authority to perform their roles in an effective and
     independent manner.




                                                                                              PT Samator Indo Gas Tbk 2024 Integrated Report      153
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              Kilas Kinerja 2024                                  Laporan Manajemen                                Profil Perusahaan
         Performance Overview in 2024                             Management Report                                 Company Profile




                   Prinsip/Rekomendasi                                  Keterangan                  Penerapan di Perseroan
                Principle/Recommendation                                Explanation              Implementation in the Company

 c.   Untuk memastikan pemantauan atas pelaksanaan tugas                 Diterapkan   Pihak yang menjabat sebagai Ketua Komite Audit merupakan
      Komite Audit berjalan obyektif dan independen, Komisaris                        Komisaris Independen.
      Utama tidak boleh menjadi ketua Komite Audit, kecuali
      dalam keadaan luar biasa yang harus dijelaskan dalam
      Laporan Tahunan.
      To ensure objective and independent monitoring on the               Applied     The person serving as the Chairman of the Audit Committee
      implementation of Audit Committee's duties, the President                       is an Independent Commissioner.
      Commissioner is not allowed to be the chairman of Audit
      Committee, except in exceptional circumstances which must
      be explained in the Annual Report.
 5.   Penilaian Kinerja - Dewan Komisaris dan Anggotanya
      Performance Assessment – the Board of Commissioners and its Members
 a.   Dewan Komisaris mempunyai kebijakan penilaian sendiri              Diterapkan   Penilaian kinerja Dewan Komisaris, dilakukan secara
      (self-assessment) untuk menilai kinerja Dewan Komisaris.                        mandiri (self-assessment), melalui metode penilaian key
      The Board of Commissioners has a self-assessment policy                         performance indicator (KPI). Uraian lebih lengkap dapat
      to evaluate its performance.                                                    ditemukan dalam uraian Dewan Komisaris bagian Penilaian
                                                                                      Kinerja pada Laporan Terintegrasi ini.
 b.   Kebijakan penilaian sendiri (self-assessment) untuk menilai
                                                                          Applied     The performance evaluation of the Board of Commissioners
      kinerja Dewan Komisaris, diungkapkan melalui Laporan
                                                                                      is conducted through self-assessment using the Key
      Tahunan perusahaan terbuka.
                                                                                      Performance Indicator (KPI) method. A more detailed
      The self-assessment policy for evaluating the Board of                          description can be found in the Performance Assessment
      Commissioners' performance is disclosed in the Annual                           section of the Board of Commissioners in this Integrated
      Report of the Public Company.                                                   Report.
 c.   Dewan Komisaris melakukan evaluasi formal tahunan
      secara obyektif untuk menentukan efektivitas Dewan,
      komitenya, dan setiap individu Komisaris.
      The Board of Commissioners conducts an annual formal
      evaluation objectively to determine the effectiveness of the
      Board, its committees, and each individual Commissioner.
 6.   Benturan Kepentingan
      Conflict of Interest
 a.   Anggota Direksi yang mempunyai rangkap jabatan di luar             Diterapkan   Ketentuan terkait rangkap jabatan Direksi disesuaikan
      korporasi, harus mendapatkan persetujuan dari Dewan                             dengan Piagam Direksi, Anggaran Dasar, dan peraturan
      Komisaris. Seorang Komisaris memberi tahu Dewan Komisaris                       perundangan yang berlaku.
      dan ketua komite yang menjalankan fungsi nominasi,
      sebelum menerima penunjukan baru sebagai Direktur atau
      Komisaris dari korporasi terbuka, jabatan Direktur lainnya
      atau posisi lain dengan komitmen waktu yang signifikan.
      Members of the Board of Directors with concurrent positions         Applied     Provisions regarding concurrent positions held by the
      outside the corporation must obtain approval from the Board                     Board of Directors are aligned with the Board of Directors
      of Commissioners. A Commissioner shall notify the Board of                      Charter, the Articles of Association, and applicable laws and
      Commissioners and the chairman of committee performing                          regulations.
      nominating function, prior to accepting a new appointment
      as Director or Commissioner of a publicly listed corporation,
      other Director positions, or other positions with a significant
      time commitment.
 b.   Dewan Komisaris memantau dan mengelola potensi                     Diterapkan   Seluruh anggota Dewan Komisaris berkomitmen untuk
      benturan kepentingan Manajemen, anggota Direksi,                                menghindari dan mengelola potensi benturan kepentingan
      Dewan Komisaris dan Pemegang Saham, termasuk                                    yang melibatkan Manajemen, Direksi, Dewan Komisaris,
      penyalahgunaan aset korporasi dan penyalahgunaan dalam                          dan Pemegang Saham, termasuk dalam transaksi
      transaksi pihak berelasi. Komisaris yang memiliki benturan                      dengan pihak berelasi. Jika terjadi benturan kepentingan,
      kepentingan tidak turut serta dalam pemantauan dan                              anggota Dewan Komisaris yang terlibat tidak boleh ikut
      pengambilan keputusan atas potensi benturan kepentingan                         serta dalam pengambilan keputusan terkait, dan setiap
      yang melibatkan Komisaris atau afiliasi Komisaris yang                          benturan kepentingan harus diungkapkan untuk menjaga
      bersangkutan.                                                                   transparansi.
      The Board of Commissioners monitors and manages                     Applied     All members of the Board of Commissioners are committed
      potential conflicts of interest within the management,                          to avoiding and managing potential conflicts of interest
      members of the Board of Directors, Board of Commissioners,                      involving the Management, the Board of Directors, the
      and Shareholders, including misuse of corporate assets and                      Board of Commissioners, and the Shareholders, including
      misuse of related party transactions. Commissioners with                        transactions with related parties. In the event of a conflict
      conflicts of interest shall not participate in monitoring and                   of interest, the involved Board of Commissioners member
      making decisions on matters containing potential conflicts                      must not participate in the decision-making process, and any
      of interest involving the Commissioners or affiliates of the                    conflict of interest must be disclosed to ensure transparency.
      Commissioner concerned.




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      Management Discussion and Analysis                    Good Corporate Governance                                Sustainability Report




                   Prinsip/Rekomendasi                               Keterangan                        Penerapan di Perseroan
                Principle/Recommendation                             Explanation                    Implementation in the Company

7.    Peningkatan Kompetensi Anggota Direksi dan Dewan Komisaris
      Improvement of Competence of the Members of the Board of Directors and the Board of Commissioners
a.    Dewan Komisaris memastikan bahwa anggota Direksi dan             Diterapkan       Perseroan memiliki program orientasi untuk anggota
      Dewan Komisaris memahami peran dan tanggung jawab                                 baru Dewan Komisaris dan Direksi guna memastikan
      mereka, karakteristik dan operasi korporasi, peraturan                            pemahaman mereka terhadap peran, tanggung jawab,
      perundang-undangan dan standar yang relevan serta                                 serta karakteristik dan operasi perusahaan. Perseroan
      kewajiban lain yang berlaku. Direksi melalui sekretaris                           juga mendukung pembaruan keterampilan anggota Dewan
      korporasi mendukung semua anggota Direksi dan Dewan                               Komisaris dan Direksi melalui program pengembangan
      Komisaris dalam memperbarui dan menyegarkan                                       kompetensi. Informasi rinci dapat ditemukan pada bagian
      keterampilan dan pengetahuan mereka yang diperlukan                               Pelatihan Dewan Komisaris dalam Laporan Terintegrasi ini.
      untuk menjalankan peran mereka di Dewan.
      The Board of Commissioners ensures that members                   Applied         The Company has an induction program for new members
      of the Board of Directors and Board of Commissioners                              of the Board of Commissioners and the Board of Directors to
      understand their roles and responsibilities, characteristics                      ensure their understanding of their roles, responsibilities, as
      and operations of the corporation, relevant laws and                              well as the Company's characteristics and operations. The
      regulations, and other applicable standards and obligations.                      Company also supports the skill improvement of Board of
      The Board of Directors, through the Corporate Secretary,                          Commissioners and Board of Directors members through
      supports all members of the Board of Directors and Board                          competency development programs. Detailed information
      of Commissioners in updating and refreshing the required                          can be found in the Board of Commissioners Training section
      skills and knowledge to perform their roles on the Board.                         of this Integrated Report.
II.   KOMPOSISI DAN REMUNERASI DIREKSI DAN DEWAN KOMISARIS / COMPOSITION AND REMUNERATION OF THE BOARD OF DIRECTORS
      AND THE BOARD OF COMMISSIONERS
1.    Komposisi Direksi dan Dewan Komisaris
      Composition of the Board of Directors and the Board of Commissioners
a.    Dalam menentukan kandidat calon Direktur, Dewan                  Diterapkan       Proses pengangkatan dan pemberhentian anggota
      Komisaris melalui Komite Nominasi dan Remunerasi, tidak                           Dewan Komisaris diputuskan melalui RUPS atas
      hanya mengandalkan rekomendasi dari Dewan Komisaris,                              rekomendasi dari Dewan Komisaris. Dalam menentukan
      Manajemen atau Pemegang Saham mayoritas. Dewan                                    kandidat, Dewan Komisaris dapat mempertimbangkan
      Komisaris, melalui Komite Nominasi dan Remunerasi,                                sumber independen untuk memastikan kandidat yang dipilih
      dapat menggunakan sumber independen untuk menentukan                              memenuhi syarat dan sesuai dengan standar Perseroan.
      kandidat yang memenuhi syarat.
      In determining Director candidates, the Board of                  Applied         The appointment and dismissal process of Board of
      Commissioners, through the Nomination and Remuneration                            Commissioners members is decided through the general
      Committee, does not rely solely on recommendations from                           meeting of shareholders (GMS) based on recommendations
      the Board of Commissioners, management, or majority                               from the Board of Commissioners. In selecting candidates,
      shareholders. The Board of Commissioners, through                                 the Board of Commissioners may consider independent
      the Nomination and Remuneration Committee, may use                                sources to ensure that the chosen candidates meet the
      independent sources to determine qualified candidates.                            qualifications and align with the Company's standards.
b.    Dewan Komisaris memastikan bahwa kriteria dalam                  Diterapkan       Pelaksanaan proses pemilihan anggota Dewan Komisaris
      menyeleksi anggota Direksi mencakup paling tidak                                  dilakukan    dengan    memperhatikan      keberagaman,
      pengetahuan, kemampuan, dan keahlian yang dibutuhkan                              non-diskriminasi, dan kesempatan yang setara, tanpa
      untuk memenuhi secara tepat peran Direksi serta                                   membedakan suku, agama, ras, golongan, dan gender. Selain
      memperhatikan terpenuhinya keberagaman Direksi.                                   itu, Dewan Komisaris memastikan bahwa kandidat memiliki
                                                                                        pengetahuan, kemampuan, dan keahlian yang dibutuhkan
                                                                                        untuk menjalankan peran dengan efektif.
      The Board of Commissioners ensures that the criteria for          Applied         The selection process for members of the Board of
      selecting members of the Board of Directors include at least                      Commissioners is conducted with due consideration for
      the required knowledge, abilities, and expertise to properly                      diversity, non-discrimination, and equal opportunity, without
      meet the role of the Board of Directors and pay attention to                      distinction of ethnicity, religion, race, social group, or gender.
      the fulfillment of the Board of Directors’ diversity.                             Additionally, the Board of Commissioners ensures that
                                                                                        candidates possess the necessary knowledge, skills, and
                                                                                        expertise to effectively fulfill their roles.
c.    Anggota Direksi yang membawahi bidang akuntansi                  Diterapkan       Direktur yang membawahi bidang akuntansi dan keuangan
      atau keuangan memiliki keahlian dan/atau pengetahuan                              memiliki pengetahuan dan pengalaman di bidang terkait.
      di bidang akuntansi.
      Members of the Board of Directors overseeing accounting or        Applied         The Director overseeing accounting and finance has
      finance have expertise and/or knowledge in accounting.                            knowledge and experience in the relevant field.
d.    Kebijakan korporasi tentang keberagaman pada Direksi dan         Diterapkan       Kebijakan keberagaman komposisi Dewan Komisaris dan
      Dewan Komisaris diungkapkan dalam Laporan Tahunan.                                Direksi telah disampaikan pada bagian Keberagaman
                                                                                        Komposisi Dewan Komisaris dan Direksi dalam Laporan
                                                                                        Terintegrasi ini.
      The corporate policy on diversity in the Board of Directors       Applied         The diversity policy for the composition of the Board of
      and Board of Commissioners is disclosed in the Annual                             Commissioners and the Board of Directors has been
      Report.                                                                           presented in the Diversity of the Composition of the Board
                                                                                        of Commissioners and the Board of Directors section of this
                                                                                        Integrated Report.




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                   Prinsip/Rekomendasi                                  Keterangan                  Penerapan di Perseroan
                Principle/Recommendation                                Explanation              Implementation in the Company

 e.   Dewan Komisaris memastikan bahwa kebijakan dan                     Diterapkan   Uraian lengkap terkait kebijakan dan prosedur untuk
      prosedur untuk seleksi dan nominasi Komisaris adalah jelas                      seleksi dan nominasi pada bagian Kebijakan dan Prosedur
      dan transparan sehingga dapat menghasilkan komposisi                            Nominasi Dewan Komisaris dan Direksi dalam Laporan
      Dewan yang diinginkan. Dewan Komisaris menggunakan                              Terintegrasi ini.
      sumber independen untuk menentukan kandidat yang
      memenuhi syarat.
      The Board of Commissioners ensures that the policies                Applied     A detailed description of the policies and procedures for
      and procedures for the selection and nomination of                              selection and nomination can be found in the Nomination
      Commissioners are clear and transparent so as to produce                        Policy and Procedure section of the Board of Commissioners
      the desired Board composition. The Board of Commissioners                       and the Board of Directors in this Integrated Report.
      uses independent sources to determine qualified candidates.
 f.   Dewan Komisaris/Komite yang menjalankan fungsi nominasi            Diterapkan   Dewan Komisaris menjalankan Fungsi Nominasi dan
      menetapkan prosedur dan kriteria nominasi yang konsisten                        Remunerasi Perseroan dengan menetapkan prosedur dan
      dengan matriks keahlian Dewan Komisaris yang telah                              kriteria nominasi yang konsisten dengan matriks keahlian
      disetujui Dewan Komisaris dan memastikan bahwa profil                           Dewan Komisaris. Dewan Komisaris memastikan bahwa
      kandidat memenuhi persyaratan yang ditetapkan dalam                             profil kandidat memenuhi persyaratan yang ditetapkan dalam
      matriks keahlian dan kriteria nominasi.                                         matriks keahlian dan kriteria nominasi yang disepakati.
      The Board of Commissioners/Committee that performs the              Applied     The Board of Commissioners performs the Nomination
      nomination function establishes nomination procedures                           and Remuneration Function by establishing nomination
      and criteria, which are consistent with the Board of                            procedures and criteria consistent with the Board of
      Commissioners' expertise matrix, which has been approved                        Commissioners' skills matrix. The Board of Commissioners
      by the Board of Commissioners, and ensures that the                             ensures that candidate profiles meet the requirements
      candidate profile meets the established requirements in the                     outlined in the skills matrix and the agreed-upon nomination
      expertise matrix and nomination criteria.                                       criteria.
 g.   Komposisi Dewan Komisaris harus dibentuk sedemikian                Diterapkan   Kebijakan keberagaman komposisi Dewan Komisaris
      rupa sehingga anggota-anggotanya secara kelompok                                dan Direksi telah disampaikan pada bagian Kebijakan
      mencerminkan keberagaman dalam hal kemampuan,                                   Keberagaman Komposisi Dewan Komisaris dan Direksi
      keahlian, pengetahuan, pengalaman, usia, latar belakang                         dalam Laporan Terintegrasi ini.
      budaya, dan gender yang dibutuhkan untuk memenuhi
      secara tepat peran Dewan Komisaris.
      The Board of Commissioners’ composition must be formed              Applied     The diversity policy for the composition of the Board of
      in such a way that its members as a group reflect the                           Commissioners and the Board of Directors has been
      diversity in terms of abilities, skills, knowledge, experience,                 presented in the Diversity Policy for the Composition of the
      age, cultural background, and gender required to properly                       Board of Commissioners and the Board of Directors section
      fulfill the roles of the Board of Commissioners.                                of this Integrated Report.
 h.   Untuk memampukan Dewan Komisaris dalam memberikan                  Diterapkan   Perseroan memiliki 3 Komisaris Independen yang mewakili
      advis dan supervisi secara independen kepada Direksi                            37,50% dari total anggota Dewan Komisaris, memastikan
      dan untuk peran-peran yang terdapat potensi benturan                            jumlah yang memadai untuk memberikan advis dan
      kepentingan, Dewan Komisaris terdiri dari Komisaris                             supervisi independen, terutama dalam situasi dengan
      Independen yang cukup jumlahnya, dengan masa jabatan                            potensi benturan kepentingan. Masa jabatan Komisaris
      yang dibatasi dan terdapat pengungkapan jangka waktu                            Independen dibatasi sesuai ketentuan, dan informasi
      keanggotaan Dewan Komisaris serta independensi mereka                           mengenai jangka waktu keanggotaan serta independensi
      dari sudut pandang korporasi.                                                   mereka diungkapkan secara lengkap pada uraian Dewan
                                                                                      Komisaris dalam Laporan Terintegrasi ini.
      To enable the Board of Commissioners to provide                     Applied     The Company has three Independent Commissioners,
      independent advice and supervision to the Board of Directors                    representing 37.50% of the total members of the Board of
      and for roles with potential conflicts of interest, the Board                   Commissioners, ensuring an adequate number to provide
      of Commissioners shall consist of a sufficient number                           independent advice and supervision, especially in situations
      of Independent Commissioners, with a limited term of                            with potential conflicts of interest. The office term of an
      office and disclosure of the term of office of the Board of                     Independent Commissioners is limited in accordance with
      Commissioners and their independence from a corporate                           regulations, and detailed information regarding their office
      perspective.                                                                    term and independence is fully disclosed in the Board of
                                                                                      Commissioners section of this Integrated Report.
 i.   Untuk memfasilitasi fungsi Direksi dan Dewan Komisaris             Diterapkan   Dewan Komisaris menjalankan Fungsi Nominasi dan
      yang efektif dan guna meningkatkan kepercayaan investor                         Remunerasi dengan proses yang formal, ketat, dan
      dan pemangku kepentingan, Komite Nominasi dan                                   transparan untuk mendukung efektivitas fungsi Direksi dan
      Remunerasi memastikan bahwa terdapat proses yang                                Dewan Komisaris serta meningkatkan kepercayaan investor
      formal, ketat, dan transparan untuk penunjukan dan                              dan pemangku kepentingan. Struktur remunerasi ditetapkan
      pengangkatan anggota Direksi dan Dewan Komisaris.                               sesuai ketentuan yang berlaku dan dijalankan secara adil.
      To facilitate effective function of the Board of Directors          Applied     The Board of Commissioners performs the Nomination
      and Board of Commissioners and to increase investors                            and Remuneration Function through a formal, rigorous,
      and stakeholders trust, the Nomination and Remuneration                         and transparent process to support the effectiveness of
      Committee ensures that there is a formal, rigorous, and                         the Board of Directors and the Board of Commissioners
      transparent process for the selection and appointment                           while increasing investor and stakeholder confidence.
      of members of the Board of Directors and Board of                               The remuneration structure is determined in accordance
      Commissioners.                                                                  with applicable regulations and is implemented fairly.




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     Management Discussion and Analysis                     Good Corporate Governance                              Sustainability Report




                  Prinsip/Rekomendasi                                Keterangan                        Penerapan di Perseroan
               Principle/Recommendation                              Explanation                    Implementation in the Company

2.   Remunerasi Direksi dan Dewan Komisaris
     Remuneration of the Board of Directors and the Board of Commissioners
a.   Kebijakan remunerasi anggota Direksi terdiri atas struktur        Diterapkan       Remunerasi anggota Direksi dan Dewan Komisaris
     remunerasi yang berorientasi pada pengembangan                                     ditetapkan sesuai dengan wewenang dari RUPS, berorientasi
     korporasi yang berkelanjutan dan mendorong pencapaian                              pada pengembangan berkelanjutan dan pencapaian tujuan
     tujuan jangka panjang. Remunerasi Direksi harus diusulkan,                         jangka panjang perusahaan. Usulan remunerasi anggota
     dapat dengan melalui Komite Nominasi dan Remunerasi,                               Direksi disampaikan oleh Dewan Komisaris, dengan
     oleh Dewan Komisaris untuk diputuskan oleh RUPS.                                   mempertimbangkan hasil kinerja dan pencapaian target
     Jumlah remunerasi yang diusulkan kepada RUPS tersebut                              Perseroan, besaran pendapatan tahun sebelumnya, beban
     ditetapkan dengan mempertimbangkan peran setiap                                    tugas dan tanggung jawab, serta tingkat remunerasi
     anggota Direksi dan situasi ekonomi serta kinerja korporasi.                       eksekutif pada Perseroan sejenis. Untuk Dewan Komisaris,
     The remuneration policy for the Board of Directors’ members                        struktur remunerasi dengan ketentuan Komisaris Utama
     consists of a remuneration structure that is oriented towards                      (10%), Wakil Komisaris Utama (6%-8%), dan Komisaris
     sustainable corporate development and encourages the                               lainnya (2%-3%). Proses penetapan remunerasi dilaksanakan
     achievement of long-term goals. The Board of Directors'                            secara adil dan transparan, sebagaimana diuraikan dalam
     remuneration must be proposed, possibly through the                                Laporan Terintegrasi ini.
     Nomination and Remuneration Committee, by the Board of             Applied         The remuneration for members of the Board of Directors and
     Commissioners to be resolved by the GMS. The remuneration                          the Board of Commissioners is determined by the authority
     amount proposed to the GMS is determined by considering                            of the GMS, with a focus on sustainable development and the
     the role of each member of the Board of Directors, the                             achievement of the Company’s long-term goals. The proposed
     economic situation, and the corporate performance.                                 remuneration for the Board of Directors is submitted
                                                                                        by the Board of Commissioners, taking into account the
b.   Kebijakan remunerasi anggota Dewan Komisaris terdiri atas
                                                                                        Company's performance results and target achievements,
     struktur remunerasi yang berorientasi pada pengembangan
                                                                                        previous year's revenue, scope of duties and responsibilities,
     korporasi yang berkelanjutan dan mendorong pencapaian
                                                                                        and executive remuneration levels in similar companies.
     tujuan jangka panjang. Jumlah remunerasi yang diusulkan
                                                                                        For the Board of Commissioners, the remuneration
     Dewan Komisaris kepada RUPS tersebut ditetapkan
                                                                                        structure is set as follows: President Commissioner
     dengan mempertimbangkan peran setiap anggota Dewan
                                                                                        (10%), Vice President Commissioner (6%-8%), and other
     Komisaris dan situasi ekonomi serta kinerja korporasi.
                                                                                        Commissioners (2%-3%). The remuneration determination
     Di samping itu juga harus dipertimbangkan posisinya
                                                                                        process is conducted fairly and transparently, as stated in
     sebagai Komisaris Utama dan ketua serta keanggotaannya
                                                                                        this Integrated Report.
     dalam komite-komite.
     The remuneration policy for the Board of Commissioners’
     members consists of a remuneration structure that is oriented
     towards sustainable corporate development and encourages
     the achievement of long-term goals. The remuneration
     amount proposed by the Board of Commissioners to the
     GMS is determined by considering the role of each member
     of the Board of Commissioners, the economic situation, and
     the corporate performance. In addition, it must also consider
     his/her position as President Commissioner and chairman
     as well as membership in committees.
c.   Untuk memastikan bahwa paket remunerasi ditentukan
     berdasarkan prestasi, kualifikasi, dan kompetensi Direktur
     dan Komisaris dengan memperhatikan kinerja operasi
     korporasi, kinerja individu dan kondisi pasar, Komite
     Nominasi dan Remunerasi memastikan bahwa terdapat
     prosedur yang adil dan transparan untuk menetapkan
     kebijakan remunerasi anggota Direksi dan Dewan Komisaris
     To ensure that the remuneration package is determined
     based on the achievements, qualifications, and competencies
     of the Directors and Commissioners by considering the
     corporate operational performance, individual performance,
     and market conditions, the Nomination and Remuneration
     Committee ensures that there are fair and transparent
     procedures for establishing remuneration policies
     for members of the Board of Directors and Board of
     Commissioners.




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                     Prinsip/Rekomendasi                                 Keterangan                  Penerapan di Perseroan
                  Principle/Recommendation                               Explanation              Implementation in the Company

 III.   HUBUNGAN KERJA ANTARA DIREKSI DAN DEWAN KOMISARIS / WORK RELATIONSHIP BETWEEN OF THE BOARD OF DIRECTORS AND
        THE BOARD OF COMMISSIONERS
 1.     Sifat Hubungan Kerja
        Characteristics of Work Relationship
 a.     Terdapat diskusi yang terbuka antara Direksi dengan               Diterapkan   Dewan Komisaris dan Direksi secara rutin melakukan
        Dewan Komisaris serta di antara para anggota Direksi dan                       diskusi terbuka dalam rapat gabungan yang difasilitasi oleh
        para anggota Dewan Komisaris. Namun, tetap penting                             Sekretaris Perusahaan dan didokumentasikan dalam risalah
        menjaga kerahasiaan informasi agar tidak terjadi kebocoran                     rapat. Selama diskusi, Dewan Komisaris dan Direksi menjaga
        informasi rahasia.                                                             kerahasiaan informasi untuk menghindari kebocoran data
                                                                                       penting perusahaan.
        There are open discussions between the Board of Directors          Applied     The Board of Commissioners and the Board of Directors
        and the Board of Commissioners as well as among                                regularly hold open discussions in joint meetings facilitated
        members of the Board of Directors and members of the                           by the Corporate Secretary, with minutes of the meetings
        Board of Commissioners. However, it remains important to                       documented. During these discussions, the Board of
        maintain the confidentiality of information to avoid leakage                   Commissioners and the Board of Directors maintain the
        of confidential information.                                                   confidentiality of information to prevent the leakage of
                                                                                       important Company data.
 b.     Sesuai dengan tugas dan perannya masing-masing, Direksi           Diterapkan   Setiap tahun, Perseroan menyusun strategi dan kebijakan
        bekerja sama dengan Dewan Komisaris dalam merumuskan                           jangka pendek serta jangka panjang yang selaras dengan
        misi, visi, dan strategi korporasi dan secara reguler                          visi dan misi. Direksi bekerja sama dengan Dewan Komisaris
        membahas pengimplementasiannya.                                                dan Manajemen dalam merumuskan serta secara berkala
                                                                                       mengevaluasi strategi, kebijakan, dan implementasinya
                                                                                       di seluruh level organisasi.
        In accordance with their respective duties and roles,              Applied     Every year, the Company developed short-term and long-
        members of the Board of Directors cooperate with those                         term strategies and policies aligned with its vision and
        of the Board of Commissioners in formulating corporate                         mission. The Board of Directors collaborates with the
        missions, visions, and strategies, and regularly discuss their                 Board of Commissioners and the Management to develop
        implementation.                                                                and periodically evaluate strategies, policies, and their
                                                                                       implementation across all levels of the organization.
 c.     Sekretaris Korporasi memiliki peran penting dalam                 Diterapkan   Perseroan menunjuk Imelda Mulyani Harsono sebagai
        mendukung efektivitas hubungan kerja antara Direksi                            Sekretaris Perusahaan berdasarkan Surat Keputusan
        dengan Dewan Komisaris, mendorong implementasi praktik                         Direksi No. 013/SIGVI/23 tanggal 10 Juli 2023. Sekretaris
        governansi korporat yang baik, termasuk komunikasi                             Perusahaan berperan penting dalam mendukung efektivitas
        yang efektif dengan Pemegang Saham dan pemangku                                hubungan kerja antara Direksi dan Dewan Komisaris,
        kepentingan lainnya.                                                           memfasilitasi komunikasi antara organ perusahaan dan
                                                                                       pemangku kepentingan, serta mendorong implementasi
                                                                                       praktik tata kelola yang baik dan memastikan kepatuhan
                                                                                       terhadap peraturan perundang-undangan.
        The Corporate Secretary has a crucial role in supporting the       Applied     The Company appointed Imelda Mulyani Harsono as the
        effectiveness of working relationship between the Board of                     Corporate Secretary based on the Board of Directors
        Directors and the Board of Commissioners, encouraging the                      Decree No. 013/SIGVI/23 dated July 10, 2023. The Corporate
        implementation of good corporate governance practices,                         Secretary plays a key role in supporting the effectiveness of
        including effective communication with Shareholders and                        working relationships between the Board of Directors and
        other stakeholders.                                                            the Board of Commissioners, facilitating communication
                                                                                       between Company’s organs and stakeholders, promoting the
                                                                                       implementation of good governance practices, and ensuring
                                                                                       compliance with laws and regulations.
 2.     Akses informasi Dewan Komisaris
        Access to Information of the Board of Commissioners
 a.     Direksi bertanggung jawab untuk memastikan Dewan                  Diterapkan   Dewan Komisaris berinteraksi dengan Direksi, baik
        Komisaris mendapatkan akses informasi yang akurat,                             secara langsung maupun melalui rapat bersama. Direksi
        relevan, dan tepat waktu. Dewan Komisaris sendiri                              bertanggung jawab untuk memastikan Dewan Komisaris
        memastikan bahwa ia memperoleh informasi yang memadai.                         mendapatkan akses informasi yang akurat, relevan, dan tepat
        Direksi menyediakan informasi kepada Dewan Komisaris                           waktu, serta menyediakan informasi secara komprehensif
        secara teratur, tanpa penundaan, dan secara komprehensif                       dan teratur. Sekretaris Perusahaan membantu memastikan
        tentang semua masalah yang relevan dengan korporasi.                           akses ini, termasuk melalui risalah rapat. Dewan Komisaris
        Dewan Komisaris sewaktu-waktu dapat meminta Direksi                            juga dapat sewaktu-waktu meminta informasi tambahan
        untuk memberikan informasi tambahan.                                           kepada Direksi bila diperlukan.
        The Board of Directors is responsible for ensuring that the        Applied     The Board of Commissioners interacts with the Board of
        Board of Commissioners has access to accurate, relevant,                       Directors both directly and through joint meetings. The
        and timely information. The Board of Commissioners itself                      Board of Directors is responsible for ensuring that the
        ensures that it obtains adequate information. The Board of                     Board of Commissioners has access to accurate, relevant,
        Directors provides information to the Board of Commissioners                   and timely information and for providing comprehensive
        regularly, without delay, and comprehensively on all matters                   and regular updates. The Corporate Secretary facilitates
        relevant to the corporation. The Board of Commissioners                        this access, including through meeting minutes. The Board
        may at any time request additional information to the Board                    of Commissioners may also request additional information
        of Directors.                                                                  from the Board of Directors at any time if needed.




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                   Prinsip/Rekomendasi                                  Keterangan                        Penerapan di Perseroan
                Principle/Recommendation                                Explanation                    Implementation in the Company

3.    Tanggung jawab Direksi dan Dewan Komisaris atas Dampak Struktur
      Responsibilities of the Board of Directors and the Board of Commissioners over the Impact of Structure
a.    Dampak struktur kepemilikan terhadap korporasi. Direksi             Diterapkan       Setiap anggota Dewan Komisaris dan Direksi diwajibkan
      dan Dewan Komisaris mempertimbangkan tanggung                                        melaporkan kepemilikan dan perubahan kepemilikan
      jawabnya dalam konteks struktur kepemilikan saham dan                                saham Perseroan. Dewan Komisaris dan Direksi juga
      hubungan antar-Pemegang Saham korporasi yang mungkin                                 mempertimbangkan dampak struktur kepemilikan dan
      berdampak terhadap pengelolaan dan operasi korporasi.                                hubungan antar-Pemegang Saham dalam melaksanakan
                                                                                           peran dan tanggung jawab mereka, serta memastikan bahwa
                                                                                           struktur kepemilikan tidak memengaruhi independensi dan
                                                                                           efektivitas pengelolaan dan operasi Perseroan.
      The impact of ownership structure on the corporation.                Applied         Each member of the Board of Commissioners and the Board
      The Board of Directors and Board of Commissioners consider                           of Directors is required to report their ownership and any
      their responsibilities in the context of shareholding structure                      changes in ownership of the Company's shares. The Board of
      and relationships between corporate Shareholders,                                    Commissioners and the Board of Directors also consider the
      which may have an impact on corporate management and                                 impact of ownership structure and relationships among the
      operations.                                                                          Shareholders in carrying out their roles and responsibilities,
                                                                                           ensuring that the ownership structure does not affect
                                                                                           the independence and effectiveness of the Company's
                                                                                           management and operations.
IV.   PERILAKU ETIS DAN BERTANGGUNG JAWAB / ETHICAL AND RESPONSIBLE BEHAVIORS
1.    Pedoman Etika dan Perilaku
      Ethical and Behaviours Guidelines
a.    Pernyataan ini dituangkan dalam Pedoman Perilaku dan                Diterapkan       Pernyataan mengenai etika dan perilaku korporat
      Etika Usaha yang harus secara jelas mengungkapkan                                    dituangkan dalam Kode Etik yang telah disahkan pada
      harapan korporasi bahwa setiap anggota Direksi dan Dewan                             17 April 2023. Kode Etik ini telah dipublikasikan pada situs
      Komisaris serta karyawan akan:                                                       web Perseroan, dan informasi pokoknya diungkapkan dalam
      • Bertindak untuk kepentingan terbaik korporasi;                                     Laporan Terintegrasi. Kode Etik ini mengharapkan setiap
      • Bertindak dengan jujur dan dengan integritas berstandar                            anggota Dewan Komisaris, Direksi, dan karyawan untuk
         tinggi;                                                                           bertindak demi kepentingan terbaik perusahaan, menjaga
      • Bersikap independen dan bertindak berdasarkan                                      integritas, bertindak dengan jujur, menghindari benturan
         informasi yang lengkap, dengan itikad baik, dengan uji                            kepentingan, dan mematuhi peraturan. Seluruh karyawan
         tuntas dan kehati-hatian;                                                         termasuk Dewan Komisaris dan Direksi wajib mematuhi
      • Mematuhi peraturan perundang-undangan yang berlaku                                 Kode Etik tersebut.
         bagi korporasi dan operasinya;
      • Menghindari tindakan yang melanggar peraturan
         perundang-undangan atau tindakan yang tidak etis
         berdasarkan pedoman etika korporasi;
      • Tidak terlibat atau berpartisipasi dalam kegiatan apa pun
         yang akan menimbulkan benturan kepentingan dengan
         kepentingan terbaik korporasi atau yang akan berdampak
         negatif terhadap reputasi korporasi;
      • Tidak mengambil manfaat atas properti atau informasi
         yang dimiliki korporasi, kepemilikan aset lainnya atau
         pelanggannya untuk kepentingan pribadi atau yang
         menyebabkan kerugian bagi korporasi dan pelanggannya.
      • Tidak memanfaatkan jabatannya atau peluang yang
         dihasilkan oleh jabatannya untuk kepentingan pribadi;
      • Menghindari perbuatan meminta atau menerima dari
         pihak ketiga pembayaran, gratifikasi atau keuntungan
         lain untuk dirinya sendiri atau untuk orang lain yang
         menimbulkan        benturan    kepentingan/memberikan
         keuntungan kepada pihak ketiga secara melanggar
         peraturan perundang-undangan;
      • Menghormati perbedaan pendapat dan hak-hak setiap
         anggota Direksi, Dewan Komisaris, dan karyawan; serta
      • Memastikan pengungkapan yang lengkap, adil, akurat,
         tepat waktu, dan dapat dipahami dalam laporan dan
         dokumen yang disampaikan korporasi kepada regulator
         dan dalam komunikasi publik lainnya.




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                    Prinsip/Rekomendasi                                    Keterangan                  Penerapan di Perseroan
                 Principle/Recommendation                                  Explanation              Implementation in the Company

      This statement is set out in the Code of Conduct and                   Applied     The statement on corporate ethics and conduct is stated
      Business Ethics, which must clearly state the corporate                            in the Code of Conduct, which was ratified on April 17,
      expectation that each member of the Board of Directors and                         2023. This Code of Conduct has been published on the
      Board of Commissioners and employees will:                                         Company's website, with key information disclosed in the
      a. Act in the best interests of the corporation;                                   Integrated Report. It requires every member of the Board
      b. Act honestly and with a high standard of integrity;                             of Commissioners, the Board of Directors, and employees
      c. Be independent and act based on complete information, in                        to act in the Company’s best interest, maintain integrity,
         good faith, with due diligence and prudence;                                    act honestly, avoid conflicts of interest, and comply
      d. Comply with laws and regulations that apply to the                              with regulations. All employees, including the Board of
         corporation and its operations;                                                 Commissioners and the Board of Directors, are required to
      e. Avoid actions that violate laws and regulations or unethical                    adhere to this Code of Conduct.
         actions based on corporate ethics guidelines;
      f. Not be involved or participate in any activity that will create
         a conflict of interest with the corporation's best interests
         or have a negative impact on the corporation’s reputation;
      g. Not take advantage of property or information owned
         by the corporation, ownership of other assets or its
         customers, for personal gain or which causes harm to the
         corporation and its customers;
      h. Not take advantage of the position or opportunities
         generated by the position for personal gain;
      i. Avoid the act of requesting or receiving from third parties
         payments, gratuities, or other benefits for oneself or
         for other people that will lead to conflicts of interest/
         provide benefits to third parties by violating the laws and
         regulations;
      j. Respect differences of opinion and the rights of each
         member of the Board of Directors, Board of Commissioners,
         and employees; and
      k. Ensure      complete,     fair,   accurate,     timely,     and
         understandable disclosure in reports and documents
         submitted by the corporation to regulators and in other
         public communications.
 b.   Direksi menetapkan kebijakan dan praktik anti-pencucian               Diterapkan   Kebijakan anti-korupsi dan anti-fraud tercantum dalam
      uang dan pendanaan terorisme, anti-suap, anti-korupsi,                             Kode Etik Perseroan. Kebijakan ini dibentuk untuk
      anti-kecurangan (anti-fraud), keterlibatan dalam politik                           mempertahankan standar etika dan integritas tertinggi
      dengan mengacu pada standar nasional atau internasional                            dalam berbisnis. Informasi pokok mengenai Kode Etik ini
      mengenai anti pencucian uang, anti-suap, anti-korupsi,                             telah diungkapkan dalam Laporan Terintegrasi.
      anti kecurangan, atau standar terkait lainnya.
      The Board of Directors establishes policies and practices              Applied     The anti-corruption and anti-fraud policy is described in
      for anti-money laundering and terrorism financing,                                 the Code of Conduct. This policy is developed to uphold
      anti-bribery, anti-corruption, anti-fraud, political involvement                   the highest standards of ethics and integrity in business.
      with reference to the national or international standards                          Key information regarding this Code of Conduct has been
      regarding anti-money laundering, anti-bribery, anti-corruption,                    disclosed in the Integrated Report.
      anti-fraud, or other related standards.
 2.   Nilai-Nilai dan Budaya Organisasi
      Organizational Values and Culture
 a.   Korporasi mengartikulasikan,      menumbuhkan,               dan      Diterapkan   Seluruh karyawan diwajibkan mematuhi Kode Etik sebagai
      mengungkapkan budaya serta nilai-nilai korporasi.                                  langkah untuk menciptakan budaya kerja yang berintegritas
                                                                                         dan bertanggung jawab. Perseroan menumbuhkan nilai-nilai
                                                                                         ini melalui penandatanganan Kode Etik, Pakta Integritas,
                                                                                         Deklarasi Integritas, dan Pernyataan Benturan Kepentingan.
                                                                                         Selain itu, Perseroan aktif melakukan sosialisasi terkait
                                                                                         budaya dan nilai-nilai korporasi kepada seluruh karyawan.
      The corporation articulates, fosters, and discloses corporate          Applied     All employees are required to comply with the Code of
      culture and values.                                                                Conduct as a step toward fostering a work culture of integrity
                                                                                         and responsibility. The Company promotes these values
                                                                                         through the signing of the Code of Conduct, Integrity Pact,
                                                                                         Integrity Declaration, and Conflict of Interest Statement.
                                                                                         Additionally, the Company actively conducts awareness
                                                                                         programs on corporate culture and values for all employees.




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                  Prinsip/Rekomendasi                                  Keterangan                        Penerapan di Perseroan
               Principle/Recommendation                                Explanation                    Implementation in the Company

3.   Penegakan dan Komunikasi Pedoman Etika, Nilai-Nilai, dan Budaya
     Communication and Enforcement of Ethical Guidelines, Values, and Culture
a.   Pedoman perilaku dan Kode Etik korporasi dikomunikasikan            Diterapkan       Kode Etik disosialisasikan kepada Direksi, Dewan
     secara efektif kepada Direksi, Dewan Komisaris, serta                                Komisaris, dan seluruh karyawan melalui situs web
     seluruh karyawan, diintegrasikan ke dalam strategi dan                               internal, Laporan Terintegrasi, serta platform internal
     operasi korporasi termasuk sistem manajemen risiko dan                               karyawan yaitu mysamator.com. Selain itu, setiap Insan
     struktur remunerasi, serta ditegakkan.                                               Perseroan diwajibkan untuk menandatangani Kode Etik,
                                                                                          Pakta Integritas, Deklarasi Integritas, dan Pernyataan
                                                                                          Benturan Kepentingan. Kode Etik ini diintegrasikan ke
                                                                                          dalam strategi dan operasi perusahaan, termasuk dalam
                                                                                          sistem manajemen risiko dan struktur remunerasi, serta
                                                                                          ditegakkan untuk memastikan kepatuhan dan budaya
                                                                                          perilaku yang beretika.
     The corporate Code of Conduct and Code of Ethics are                 Applied         The Code of Conduct is communicated to the Board of
     communicated effectively to the Board of Directors, Board of                         Directors, the Board of Commissioners, and all employees
     Commissioners, and all employees, integrated into corporate                          through the internal website, the Integrated Report, and
     strategy and operations, including risk management system                            the employee platform mysamator.com. Additionally,
     and remuneration structure, and being enforced.                                      every Company personnel is required to sign the Code of
                                                                                          Conduct, Integrity Pact, Integrity Declaration, and Conflict
                                                                                          of Interest Statement. This Code of Conduct is integrated
                                                                                          into the Company's strategy and operations, including the
                                                                                          risk management system and remuneration structure, and
                                                                                          is enforced to ensure compliance and a culture of ethical
                                                                                          behaviour.
V.   MANAJEMEN RISIKO, PENGENDALIAN INTERNAL, DAN KEPATUHAN / RISK MANAGEMENT, INTERNAL CONTROL, AND COMPLIANCE
1.   Pengendalian Internal dan Kepatuhan
     Internal Control and Compliance
a.   Direksi melakukan reviu secara berkala atas ketepatan               Diterapkan       Direksi secara rutin melakukan penilaian atas ketepatan
     desain dan efektivitas operasional sistem governansi,                                desain dan efektivitas operasional sistem GCG, pengelolaan
     pengelolaan risiko, pengendalian internal dan kepatuhan                              risiko, pengendalian internal, dan kepatuhan terhadap
     korporasi dan melaporkan pelaksanaan dan hasil reviu                                 peraturan perundang-undangan. Pelaksanaan dan hasil
     kepada para Pemegang Saham melalui Laporan Tahunan                                   penilaian ini disampaikan kepada Pemegang Saham melalui
     Korporasi.                                                                           Laporan Terintegrasi untuk memastikan transparansi dan
                                                                                          akuntabilitas.
     The Board of Directors periodically reviews the accuracy             Applied         The Board of Directors regularly assesses the adequacy
     of designs and operational effectiveness of the governance                           of the design and operational effectiveness of the GCG
     system, risk management, internal control, and corporate                             system, risk management, internal control, and compliance
     compliance and reports the implementation and review                                 to applicable laws and regulations. The implementation
     results to Shareholders through the Corporate Annual                                 and results of these assessments are reported to the
     Report.                                                                              Shareholders through the Integrated Report to ensure
                                                                                          transparency and accountability.
2.   Manajemen Risiko
     Risk Management
a.   Strategi dan risiko merupakan satu kesatuan, diungkapkan            Diterapkan       Direksi dan Direktorat Manajemen Risiko secara rutin
     secara transparan, masuk ke dalam pelaksanaan tugas dan                              mengevaluasi penerapan sistem manajemen risiko di bawah
     tanggung jawab Direksi dan Dewan Komisaris, serta dalam                              pengawasan Dewan Komisaris, memastikan bahwa strategi
     diskusi di rapat Dewan Komisaris dan Direksi.                                        dan risiko saling terkait dan tercermin dalam pelaksanaan
     Strategy and risk is a unity, disclosed transparently, included                      tugas mereka. Pengelolaan risiko dilakukan secara
     in the implementation of duties and responsibilities of the                          transparan, fokus, dan independen, dengan hasil evaluasi
     Board of Directors and Board of Commissioners, as well as                            menjadi bagian dari diskusi di rapat Dewan Komisaris dan
     in discussions at meetings of the Board of Commissioners                             Direksi untuk mendukung tata kelola yang efektif.
     and Board of Directors.                                              Applied         The Board of Directors and the Risk Management
                                                                                          Directorate regularly evaluate the implementation of the
b.   Komite Pemantau Manajemen Risiko membantu pelaksanaan
                                                                                          risk management system under the supervision of the
     tugas Dewan Komisaris dengan menciptakan mekanisme
                                                                                          Board of Commissioners, ensuring that strategy and risk
     yang transparan, fokus, dan independen dalam pengawasan
                                                                                          are interconnected and reflected in their execution of duties.
     manajemen risiko korporasi.
                                                                                          Risk management is conducted transparently, with focus
     The Risk Management Monitoring Committee assists the                                 and independence, and the evaluation results are included
     implementation of the Board of Commissioners’ duties                                 in discussions at Board of Commissioners and Board of
     by creating a transparent, focused, and independent                                  Directors meetings to support effective governance.
     mechanism for overseeing corporate risk management.




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                   Prinsip/Rekomendasi                                 Keterangan                  Penerapan di Perseroan
                Principle/Recommendation                               Explanation              Implementation in the Company

 3.   Integrasi Governansi, Manajemen Risiko, dan Kepatuhan
      Governance Integration, Risk Management, and Compliance
 a.   Direksi membangun sistem governansi, manajemen risiko,            Diterapkan   Sistem GRC diimplementasikan sebagai bagian dari
      dan kepatuhan (GRC) yang terintegrasi, dengan menangani                        penerapan sistem manajemen risiko yang komprehensif.
      berbagai ketidakpastian secara terpadu dan dengan                              Mengacu pada ISO 9001, sistem ini bertujuan untuk
      integritas yang tinggi, untuk meyakinkan bahwa korporasi                       mengelola risiko melalui proses identifikasi, evaluasi, dan
      dapat mencapai tujuannya.                                                      pengendalian risiko-risiko yang berpotensi mengganggu
                                                                                     aktivitas serta kelangsungan usaha Perseroan.
      The Board of Directors establishes an integrated governance,       Applied     The GRC system is implemented as part of a comprehensive
      risk management, and compliance (GRC) system, by handling                      risk management system. Referring to ISO 9001, this system
      various uncertainties in an integrated manner and with                         has a purpose to manage risks through the processes of
      high integrity, to ensure that the corporation can achieve its                 risks identification, evaluation, and control that may disrupt
      objectives.                                                                    the Company's activities and business going concern.
 b.   Direksi memastikan bahwa bagian yang membawahi fungsi             Penjelasan   Fungsi kepatuhan saat ini menjadi bagian tugas dari
      kepatuhan tidak merangkap melaksanakan fungsi yang                             Direktorat Manajemen Risiko, Teknologi, dan Kepatuhan
      berpotensi menimbulkan benturan kepentingan.                                   Perseroan. Meskipun demikian, Perseroan menjamin
                                                                                     independensi unit kerja tersebut dan memastikan bahwa
                                                                                     fungsi kepatuhan tidak merangkap peran lain yang dapat
                                                                                     menimbulkan benturan kepentingan, sehingga tugas
                                                                                     kepatuhan dapat dijalankan secara objektif.
      The Board of Directors ensures that the division in charge       Explanation   The compliance function is currently part of the duties
      of the compliance function does not concurrently perform                       of the Directorate of Risk Management, Technology,
      functions that have the potential to cause a conflict of                       and Compliance. Nevertheless, the Company ensures
      interest.                                                                      the independence of this unit and guarantees that the
                                                                                     compliance function does not assume other roles that could
                                                                                     create conflicts of interest, allowing compliance duties to be
                                                                                     carried out objectively.
 4.   Audit Internal
      Internal Audit
 a.   Dewan Komisaris, melalui Komite Audit, memantau dan               Diterapkan   Dewan Komisaris, melalui Komite Audit, memantau dan
      memastikan bahwa fungsi audit internal membantu                                memastikan bahwa fungsi audit internal mendukung
      korporasi untuk mencapai tujuannya dengan membawa                              pencapaian tujuan perusahaan dengan pendekatan yang
      pendekatan yang objektif dan disiplin untuk mengevaluasi                       objektif dan disiplin dalam mengevaluasi dan meningkatkan
      dan   meningkatkan       efektivitas  manajemen   risiko,                      efektivitas manajemen risiko, pengendalian internal, dan
      pengendalian internal, dan governansi korporat.                                tata kelola perusahaan. Informasi lebih lengkap mengenai
                                                                                     hal ini diungkapkan pada Unit Audit Internal dalam
                                                                                     Laporan Terintegrasi.
      The Board of Commissioners, through the Audit Committee,           Applied     The Board of Commissioners, through the Audit Committee,
      oversees and ensures that the internal audit function                          monitors and ensures that the internal audit function
      assists the corporation to achieve its objectives through an                   supports the achievement of the Company's objectives
      objective and disciplined approach to evaluate and improve                     with an objective and disciplined approach in evaluating
      the effectiveness of risk management, internal control, and                    and improving the effectiveness of risk management,
      corporate governance.                                                          internal control, and corporate governance. More detailed
                                                                                     information on this matter is disclosed in the Internal Audit
                                                                                     Unit section of the Integrated Report.




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                   Prinsip/Rekomendasi                              Keterangan                        Penerapan di Perseroan
                Principle/Recommendation                            Explanation                    Implementation in the Company

VI.   PENGUNGKAPAN DAN TRANSPARANSI / DISCLOSURE AND TRANSPARENCY
1.    Kebijakan Pengungkapan
      Disclosure Policy
a.    Korporasi memiliki kebijakan dan prosedur pengungkapan          Penjelasan       Perseroan belum memiliki kebijakan khusus terkait
      dan transparansi yang memastikan pengungkapan informasi                          komunikasi dengan Pemegang Saham atau investor.
      material dan menjaga informasi sensitif serta rahasia                            Meskipun demikian, Perseroan aktif berkomunikasi
      korporasi.                                                                       Perseroan berkomitmen untuk menyampaikan informasi
      The corporation has disclosure and transparency policies                         terkait perusahaan kepada seluruh Pemegang Saham secara
      and procedures that ensure disclosure of material                                tepat waktu, akurat, dan teratur, kecuali informasi yang
      information and safeguard sensitive information as well as                       bersifat rahasia, melalui investor meeting dan keterbukaan
      corporate secrets.                                                               informasi di berbagai platform. Selain itu, Perseroan
                                                                                       memastikan tidak ada keberpihakan pada Pemegang Saham
b.    Hak Pemegang Saham untuk memperoleh secara teratur                               tertentu dan hak Pemegang Saham untuk memperoleh
      dan tepat waktu informasi material yang relevan tentang                          informasi material dan relevan secara teratur terpenuhi.
      korporasi harus dipenuhi.
                                                                     Explanation       The Company has not yet established a specific policy
      The Shareholders' rights to obtain regularly and timely                          regarding communication with the Shareholders or
      relevant material information regarding the corporation                          investors. However, the Company actively communicates
      must be fulfilled.                                                               and is committed to providing timely, accurate, and regular
                                                                                       information to all Shareholders—except for confidential
                                                                                       information—through investor meetings and disclosures
                                                                                       on various platforms. Additionally, the Company ensures
                                                                                       impartiality among Shareholders and upholds their right to
                                                                                       receive material and relevant information on a regular basis.
2.    Laporan Keuangan dan Keberlanjutan
      Financial Statement and Sustainability Report
a.    Korporasi mengungkapkan sistem dan prosedur untuk               Diterapkan       Perseroan memiliki sistem dan prosedur pengendalian
      memastikan bahwa Laporan Keuangan Interim yang tidak                             internal yang memastikan bahwa Laporan Keuangan Interim
      diaudit atau direviu oleh Auditor Eksternal secara material                      yang belum diaudit atau direviu oleh Auditor Eksternal tetap
      adalah akurat, lengkap, dan memberikan investor informasi                        akurat, lengkap, dan dapat memberikan informasi yang
      yang tepat untuk membuat keputusan investasi yang tepat.                         relevan bagi investor untuk membuat keputusan investasi
                                                                                       yang tepat. Laporan Keuangan Interim akan direviu oleh
                                                                                       Direktur Keuangan dan disetujui oleh Direktur Utama
                                                                                       sebelum disampaikan ke publik.
      The Corporation discloses systems and procedures to ensure       Applied         The Company has an internal control system and procedures
      that Interim Financial Statements that are not materially                        to ensure that unaudited or unreviewed Interim Financial
      audited or reviewed by External Auditors are accurate,                           Statements remain accurate, complete, and provide relevant
      complete, and provide investors with the appropriate                             information for investors to make informed investment
      information to make the right investment decisions.                              decisions. The Interim Financial Statements are reviewed by
                                                                                       the Finance Director and approved by the President Director
                                                                                       before being released to the public.
b.    Komite Audit memastikan kualitas audit Laporan Keuangan         Diterapkan       Komite Audit memberikan rekomendasi terkait penunjukan,
      yang dilaksanakan oleh Auditor Eksternal. Kegiatan ini                           perpanjangan masa tugas, serta, jika diperlukan,
      termasuk merekomendasikan penunjukan, penunjukan                                 pemberhentian dan penentuan remunerasi Auditor
      kembali dan, jika perlu, pemberhentian dan remunerasi                            Eksternal. Selain itu, Komite Audit memastikan kualitas
      Auditor Eksternal.                                                               audit atas Laporan Keuangan yang dilakukan oleh Auditor
                                                                                       Eksternal melalui rapat untuk membahas perencanaan
                                                                                       prosedur audit serta hasil temuan audit.
      The Audit Committee ensures the quality of audits on             Applied         The Audit Committee provides recommendations on
      Financial Statements conducted by the External Auditors.                         the appointment, extension of term, and, if necessary,
      This activity includes recommending the appointment,                             dismissal and determination of fee for the External Auditor.
      reappointment, and, if necessary, dismissal and                                  Additionally, the Audit Committee ensures the quality of the
      remuneration of the External Auditors.                                           Financial Statement audit conducted by the External Auditor
                                                                                       through meetings to discuss audit planning, procedures, and
                                                                                       audit findings.




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              Kilas Kinerja 2024                                 Laporan Manajemen                               Profil Perusahaan
         Performance Overview in 2024                            Management Report                                Company Profile




                   Prinsip/Rekomendasi                                 Keterangan                  Penerapan di Perseroan
                Principle/Recommendation                               Explanation              Implementation in the Company

 c.   Laporan Keberlanjutan harus disiapkan dan diungkapkan             Diterapkan   Laporan Terintegrasi Perseroan, yang menggabungkan
      dengan akurat dan disusun sesuai kerangka pelaporan                            Laporan Keberlanjutan dengan Laporan Tahunan, disusun
      keberlanjutan nasional atau internasional.                                     menggunakan standar nasional dan internasional, yaitu
                                                                                     Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017
                                                                                     tentang Keuangan Berkelanjutan, kerangka Global Reporting
                                                                                     Initiative (GRI), dan Integrated Reporting Framework.
      The Sustainability Report shall be accurately prepared             Applied     The Integrated Report, which combines the Sustainability
      and disclosed and compiled in accordance with national or                      Report and the Annual Report, is prepared in accordance with
      international sustainability reporting frameworks.                             national and international standards, including Financial
                                                                                     Services Authority Regulation No. 51/POJK.03/2017 on
                                                                                     Sustainable Finance, the Global Reporting Initiative (GRI)
                                                                                     framework, and the Integrated Reporting Framework.
 d.   Korporasi menerbitkan Laporan Tahunan secara terintegrasi         Diterapkan   Laporan Terintegrasi Perseroan menyajikan informasi
      yang menempatkan kinerja historis ke dalam konteks dan                         mengenai kinerja keuangan historis, risiko, peluang, serta
      menggambarkan risiko, peluang, dan prospek korporasi                           prospek masa depan perusahaan, termasuk bagaimana
      di masa depan, sehingga membantu Pemegang Saham                                Perseroan menciptakan nilai yang berkelanjutan. Penyajian
      dan pemangku kepentingan memahami tujuan strategis                             ini membantu Pemegang Saham dan pemangku kepentingan
      korporasi dan kemajuannya dalam menciptakan nilai yang                         memahami tujuan strategis korporasi.
      berkelanjutan.
      The corporation issues an integrated Annual Report that            Applied     The Integrated Report presents information on historical
      puts historical performance into context and describes the                     financial performance, risks, opportunities, and the
      corporation's risks, opportunities, and future prospects,                      Company's future prospects, including how the Company
      thereby helping Shareholders and stakeholders understand                       creates sustainable value. This presentation helps the
      the corporation's strategic objectives and its progress in                     Shareholders and stakeholders understand the corporation's
      creating sustainable value.                                                    strategic objectives.
 e.   Laporan Tahunan perusahaan terbuka mengungkapkan                  Diterapkan   Perseroan telah mengungkapkan pemilik manfaat akhir
      pemilik manfaat akhir dalam kepemilikan saham perusahaan                       Perseroan, termasuk Pemegang Saham Utama dan
      terbuka paling sedikit 5%, selain pengungkapan pemilik                         Pengendali, serta pemilik saham kurang dari 5% pada
      manfaat akhir dalam kepemilikan saham perusahaan                               bagian Struktur Grup dalam Laporan Terintegrasi ini.
      terbuka melalui Pemegang Saham Utama dan Pengendali.
      The Annual Report of the public company discloses the              Applied     The Company has disclosed its ultimate beneficial owners,
      ultimate beneficial owners of at least 5% of the public                        including the Major and Controlling Shareholders, as well
      company's shares, in addition to the disclosure of the                         as Shareholders holding less than 5% shares, in the Group
      ultimate beneficial owners through the Major and Controlling                   Structure section of this Integrated Report.
      Shareholders.
 3.   Diseminasi Informasi
      Dissemination of Information
 a.   Saluran penyebaran informasi harus menyediakan akses              Diterapkan   Perseroan memanfaatkan aset digital sebagai sarana
      yang setara, tepat waktu, dan relatif murah untuk informasi                    penyampaian informasi yang memberikan akses setara,
      yang relevan bagi pengguna.                                                    tepat waktu, dan relatif murah bagi para pemangku
                                                                                     kepentingan. Kanal komunikasi yang tersedia mencakup
                                                                                     media sosial, situs web, dan paparan publik.
      Channels for disseminating Information should provide              Applied     The Company utilizes digital assets as a means of
      users with equal, timely, and relatively inexpensive access to                 disseminating information, ensuring equal, timely, and
      relevant information.                                                          cost-effective access for the stakeholders. Available
                                                                                     communication channels include social media, the corporate
                                                                                     website, and public exposes.
 b.   Korporasi memastikan bahwa pernyataan tahunan terhadap            Penjelasan   Pernyataan terhadap penerapan Pedoman Umum
      penerapan Pedoman Umum Governansi Korporat Indonesia,                          Governansi Korporat Indonesia (PUGKI) telah dimuat
      termasuk penjelasan atas penerapan atas masing-masing                          dalam Laporan Terintegrasi 2023 dan 2024. Ke depannya,
      Rekomendasi dan Panduan tersedia di situs web selama                           Perseroan akan konsisten meningkatkan kualitas
      jangka waktu minimal 5 tahun.                                                  penerapan setiap rekomendasi PUGKI dan memastikan
                                                                                     bahwa pernyataan tahunan beserta penjelasan penerapan
                                                                                     masing-masing rekomendasi tersedia di situs web Perseroan
                                                                                     selama minimal 5 tahun.
      The corporation ensures that an annual statement regarding       Explanation   The statement on the implementation of the General
      the implementation of General Guidelines for Indonesian                        Guidelines of Indonesian Corporate Governance (PUGKI) has
      Corporate Governance, including an explanation of the                          been included in the 2023 and 2024 Integrated Reports. Going
      implementation of each Recommendation and Guideline is                         forward, the Company will consistently enhance the quality
      available on the website for a minimum period of 5 years.                      of its implementation of each PUGKI recommendation and
                                                                                     ensure that the annual statement, along with explanations of
                                                                                     each recommendation’s implementation, remains available
                                                                                     on the Company’s website for at least 5 years.




164   PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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       Analisis dan Pembahasan Manajemen                    Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
       Management Discussion and Analysis                      Good Corporate Governance                             Sustainability Report




                    Prinsip/Rekomendasi                                 Keterangan                        Penerapan di Perseroan
                 Principle/Recommendation                               Explanation                    Implementation in the Company

c.     Untuk korporasi yang terdaftar di pasar modal di yurisdiksi        Diterapkan       Hingga akhir tahun buku 2024, Perseroan hanya mencatatkan
       selain yurisdiksi asal, peraturan perundang-undangan                                dan memperdagangkan saham di Bursa Efek Indonesia,
       atas governansi korporat yang berlaku harus diungkapkan                             sehingga ketentuan mengenai cross listing di yurisdiksi lain
       dengan jelas. Dalam hal cross listing, kriteria dan prosedur                        tidak berlaku bagi Perseroan.
       cross listing, kriteria dan prosedur untuk mengakui
       persyaratan listing untuk listing utama harus transparan dan
       didokumentasikan.
       For corporations listed on the capital market in jurisdictions      Applied         As of the end of the 2024 financial year, the Company has
       other than the jurisdiction of origin, applicable laws and                          only listed and traded its shares on the Indonesia Stock
       regulations on corporate governance must be clearly                                 Exchange, making the provisions regarding cross-listing in
       disclosed. In the case of cross listing, the criteria and                           other jurisdictions not applicable to the Company.
       procedures for cross listing, criteria and procedures for
       recognizing the listing requirements for the primary listing
       must be transparent and documented.
VII.   PERLINDUNGAN TERHADAP HAK-HAK PEMEGANG SAHAM / PROTECTION TOWARD THE RIGHTS OF THE SHAREHOLDERS
1.     Hak Pemegang Saham
       The Rights of the Shareholders
a.     Korporasi memiliki suatu kebijakan komunikasi yang                 Diterapkan       Perseroan memiliki kebijakan komunikasi yang memfasilitasi
       memfasilitasi dan mendorong partisipasi Pemegang Saham                              dan mendorong partisipasi Pemegang Saham, yang diatur
       atau investor.                                                                      dalam Anggaran Dasar dan dilaksanakan melalui Sekretaris
       The corporation has a communication policy that facilitates                         Perusahaan. Kebijakan tata kelola korporat ini juga berlaku
       and encourages Shareholder or investor participation.                               bagi Entitas Anak. Selain itu, Perseroan memiliki aturan dan
                                                                                           prosedur yang mengatur akuisisi, pengambilalihan, serta
b.     Korporasi yang merupakan entitas induk memastikan bahwa                             transaksi luar biasa lainnya untuk memastikan transparansi
       kebijakan governansi korporatnya berlaku bagi Entitas                               dan keadilan dalam melindungi hak-hak Pemegang Saham
       Anak dan entitas sepengendali yang di dalamnya investasi                            sesuai dengan kelasnya.
       korporasi adalah signifikan.
                                                                           Applied         The Company has a communication policy that facilitates
       Corporations that are Parent Entities ensure that their                             and encourages the Shareholder’s participation, as outlined
       corporate governance policies apply to Subsidiaries and                             in the Articles of Association and implemented by the
       Entities under Common Control in which their investment is                          Corporate Secretary. This corporate governance policy also
       significant.                                                                        applies to the Subsidiaries. Additionally, the Company has
c.     Korporasi memiliki aturan dan prosedur yang mengatur                                rules and procedures governing acquisitions, takeovers, and
       akuisisi, pengambilalihan, dan transaksi luar biasa, seperti                        other extraordinary transactions to ensure transparency and
       merger dan penjualan aset korporasi yang substansial                                fairness in protecting the Shareholder’s rights according to
       untuk memastikan transaksi terjadi secara transparan dan                            their respective classes.
       dalam kondisi yang wajar dan melindungi hak-hak semua
       Pemegang Saham sesuai dengan kelasnya.
       Corporations have rules and procedures that govern
       acquisitions, takeovers, and extraordinary transactions, such
       as mergers and sales of substantial corporate assets to
       ensure that the transactions occur in a transparent manner
       and under reasonable conditions as well as protecting the
       rights of all Shareholders according to class.
2.     Perlakuan Adil Terhadap Pemegang Saham
       Fair Treatment toward the Shareholders
a.     Korporasi memiliki aturan dan prosedur yang memastikan:           Tidak Dapat       Tidak dapat diterapkan karena semua Pemegang Saham
       • Semua Pemegang Saham dari seri yang sama dalam satu             Diterapkan        Perseroan memiliki saham dari seri yang sama dalam satu
         kelas saham harus diperlakukan setara; serta                                      kelas.
       • Pengungkapan aturan dan prosedur tersebut serta
         pengungkapan struktur modal dan pengaturan yang
         memungkinkan Pemegang Saham tertentu memeroleh
         pengaruh atau kendali yang tidak proporsional dengan
         kepemilikan sahamnya.
       Corporations have rules and procedures ensuring that:                 Not           Not applicable because all of the Shareholders hold shares
       • All Shareholders of the same series in one class of shares       Applicable       of the same series within a single class.
         shall be treated equally,
       • There shall be disclosure of such rules and procedures, as
         well as disclosure of capital structure and arrangements
         that allow certain Shareholders to gain influence or
         control that is disproportionate to their share ownership.




                                                                                               PT Samator Indo Gas Tbk 2024 Integrated Report    165
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              Kilas Kinerja 2024                                  Laporan Manajemen                                Profil Perusahaan
         Performance Overview in 2024                             Management Report                                 Company Profile




                   Prinsip/Rekomendasi                                  Keterangan                  Penerapan di Perseroan
                Principle/Recommendation                                Explanation              Implementation in the Company

 b.   Korporasi memiliki aturan dan prosedur yang memastikan             Diterapkan   Transaksi pihak berelasi akan dipaparkan dalam rapat
      transaksi pihak berelasi disetujui dan dilaksanakan                             Direksi untuk memperoleh persetujuan dari Direksi.
      sedemikian rupa yang dapat meyakinkan bahwa benturan                            Selain itu, transaksi pihak berelasi juga akan disampaikan
      kepentingan telah dikelola dengan tepat, dan melindungi                         ke publik melalui Keterbukaan Informasi. Hal ini dilakukan
      kepentingan korporasi dan Pemegang Saham.                                       dalam rangka pengelolaan benturan kepentingan secara
                                                                                      efektif, sehingga kepentingan Perseroan dan Pemegang
                                                                                      Saham terlindungi.
      The corporation has rules and procedures that ensure                Applied     Related party transactions will be presented in the Board
      related party transactions are approved and implemented in                      of Directors meeting for approval. In addition, these
      such a way as to ensure that conflicts of interest are properly                 transactions will be disclosed to the public through
      managed and protect the interests of the corporation and                        Information Disclosure. This is done to effectively manage
      Shareholders.                                                                   conflicts of interest, ensuring the protection of the Company’s
                                                                                      and Shareholders’ interests.
 c.   Korporasi memiliki dan mengungkapkan kebijakan untuk               Diterapkan   Kebijakan    terkait insider   trading   merujuk     pada
      mencegah terjadinya insider trading. Korporasi memiliki                         POJK No. 78/POJK.04/2017 tentang Transaksi Efek yang
      aturan yang jelas mengenai perdagangan apa pun dalam                            Tidak Dilarang bagi Orang Dalam serta Pasal 104 Undang-
      saham korporasi yang dilakukan oleh Direktur, Komisaris,                        Undang No. 8 Tahun 1995 tentang Pasar Modal. Dengan
      dan orang dalam untuk memastikan bahwa siapa pun tidak                          penerapan peraturan ini, diharapkan seluruh organ
      boleh mendapatkan keuntungan secara langsung atau tidak                         Perseroan, termasuk Dewan Komisaris dan Direksi, dapat
      langsung dari informasi yang tidak/belum tersedia di pasar.                     mematuhi kebijakan yang ditetapkan dan melaporkan setiap
                                                                                      dugaan pelanggaran. Uraian lengkap terkait insider trading
                                                                                      telah diungkapkan pada bagian Larangan Transaksi Orang
                                                                                      Dalam di dalam Laporan Terintegrasi ini.
      The corporation has and discloses policies to prevent               Applied     The insider trading policy refers to POJK No. 78/POJK.04/2017
      insider trading. The corporation has clear rules regarding                      on Securities Transactions Not Prohibited for Insiders
      any trading in corporate shares conducted by Directors,                         and Article 104 of Law No. 8 of 1995 on Capital Markets.
      Commissioners, and insiders to ensure that no one may                           Through the implementation of these regulations, all
      benefit directly or indirectly from information that is not/not                 Company’s organs, including the Board of Commissioners
      yet available in the market.                                                    and the Board of Directors, are expected to comply with the
                                                                                      established policies and report any suspected violations.
                                                                                      A comprehensive explanation of insider trading has been
                                                                                      disclosed in the Insider Trading Prohibition section of this
                                                                                      Integrated Report.
 3.   Rapat Umum Pemegang Saham
      General Meeting of Shareholders
 a.   Korporasi melakukan panggilan RUPS dengan agenda dan               Diterapkan   Perseroan melaksanakan pemanggilan RUPS paling lambat
      materi RUPS selengkap dan sedini mungkin (paling lambat                         21 hari kerja sebelum RUPS, dengan agenda dan materi
      28 hari sebelum RUPS) untuk memberikan waktu dan materi                         rapat yang dipublikasikan bersamaan dengan tanggal
      yang cukup bagi Pemegang Saham untuk mempelajari                                pemanggilan tersebut. Pemanggilan ini dipublikasikan
      dengan baik agenda rapat. Undangan rapat dan seluruh                            melalui situs web Perseroan, Bursa Efek Indonesia, dan
      informasi RUPS diungkapkan melalui sarana elektronik                            Kustodian Sentral Efek Indonesia untuk memberikan waktu
      seperti melalui situs web korporasi.                                            yang cukup bagi Pemegang Saham mempelajari agenda
                                                                                      rapat.
      The corporation makes a notice for GMS with the agenda and          Applied     The Company issues the notice for the GMS no later than
      materials for GMS as completely and as early as possible                        21 working days before the meeting, with the agenda and
      (no later than 28 days prior to the GMS) to provide sufficient                  meeting materials published on the same date as the notice.
      time and materials for Shareholders to properly study the                       This notice is published through the Company’s website,
      meeting agenda. Meeting invitations and all GMS information                     the Indonesia Stock Exchange, and the Indonesian Central
      are disclosed through electronic means, such as through the                     Securities Depository to provide the Shareholders with
      corporate website.                                                              sufficient time to review the meeting agenda.
 b.   Korporasi memiliki dan mengungkapkan aturan dan                    Diterapkan   Mekanisme pengambilan keputusan dan pemungutan suara
      prosedur yang memfasilitasi Pemegang Saham dalam                                di RUPS, baik secara terbuka maupun tertutup, diatur
      berpartisipasi dan memberikan suara secara efektif di RUPS.                     dalam Anggaran Dasar Perseroan. Perseroan juga memiliki
                                                                                      prosedur yang memfasilitasi Pemegang Saham untuk
                                                                                      berpartisipasi dan memberikan suara secara efektif selama
                                                                                      RUPS melalui eASY.KSEI.
      The Corporation has and discloses rules and procedures that         Applied     The decision-making and voting mechanisms at the GMS,
      facilitate Shareholders to participate and vote effectively at                  whether conducted openly or confidentially, are regulated in
      the GMS.                                                                        the Articles of Association. The Company also has procedures
                                                                                      in place to facilitate the Shareholder’s participation and
                                                                                      effective voting during the GMS through eASY.KSEI.




166   PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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        Analisis dan Pembahasan Manajemen                 Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
        Management Discussion and Analysis                   Good Corporate Governance                             Sustainability Report




                     Prinsip/Rekomendasi                              Keterangan                        Penerapan di Perseroan
                  Principle/Recommendation                            Explanation                    Implementation in the Company

 c.     Pemegang Saham berpartisipasi efektif dalam menetapkan          Diterapkan       Pemegang Saham berpartisipasi aktif dalam menetapkan
        penunjukan anggota Direksi dan Dewan Komisaris.                                  penunjukan anggota Direksi dan Dewan Komisaris,
                                                                                         sebagaimana diungkapkan dalam Kebijakan dan Prosedur
                                                                                         Nominasi Dewan Komisaris dan Direksi pada Laporan
                                                                                         Terintegrasi ini.
        The Shareholders participate effectively to determine the        Applied         The Shareholders actively participate in the appointment
        appointment of members of the Board of Directors and                             of members of the Board of Directors and the Board of
        Board of Commissioners.                                                          Commissioners, as disclosed in the Nomination Policy and
                                                                                         Procedures for the Board of Commissioners and Board of
                                                                                         Directors in this Integrated Report.
 d.     Seluruh anggota Direksi dan anggota Dewan Komisaris hadir       Diterapkan       RUPS Tahunan Perseroan dihadiri oleh seluruh anggota
        dalam RUPS Tahunan.                                                              Dewan Komisaris dan Direksi yang menjabat, baik secara
                                                                                         fisik maupun daring melalui eASY.KSEI.
        All members of the Board of Directors and the Board of           Applied         The Annual GMS is attended by all incumbent members of
        Commissioners were present at the Annual GMS.                                    the Board of Commissioners and the Board of Directors,
                                                                                         either physically or virtually via eASY.KSEI.
 e.     Korporasi memastikan transparansi dan akuntabilitas             Diterapkan       Dasar penunjukan Kantor Akuntan Publik dan Akuntan
        Auditor Eksternal di RUPS.                                                       Publik yang akan mengaudit Laporan Keuangan Perseroan
                                                                                         tahun buku 2024 telah disampaikan dan disetujui dalam
                                                                                         RUPS tanggal 24 Juni 2024, untuk memastikan transparansi
                                                                                         dan akuntabilitas Auditor Eksternal.
        The corporation ensures transparency and accountability of       Applied         The basis for the appointment of the Public Accounting Firm
        the External Auditor at the GMS.                                                 and Public Accountant to audit the Financial Statements for
                                                                                         the 2024 financial year was presented and approved at the
                                                                                         General Meeting of Shareholders on June 24, 2024, to ensure
                                                                                         the transparency and accountability of the External Auditor.
 f.     Penyampaian hasil pemungutan suara dan ringkasan risalah        Diterapkan       Perseroan telah mengungkapkan hasil pemungutan suara
        RUPS secara lengkap diumumkan ke publik pada hari kerja                          dan ringkasan risalah RUPS secara lengkap kepada publik
        berikutnya.                                                                      melalui situs web perusahaan dan Bursa Efek Indonesia
                                                                                         pada hari kerja berikutnya.
        Submission of voting results and a complete summary of           Applied         The Company has disclosed the voting results and a
        the GMS minutes are announced to the public on the                               summary of the GMS minutes in full to the public through
        following working day.                                                           the Company's website and the Indonesia Stock Exchange on
                                                                                         the next business day.
VIII.   PENGHARGAAN TERHADAP PEMANGKU KEPENTINGAN / APPRECIATION FOR THE STAKEHOLDERS
 1.     Keterlibatan Pemangku Kepentingan Kunci (Stakeholder Engagement)
        Stakeholder Engagement
 a.     Korporasi melalui Sekretaris Korporasi melaksanakan             Diterapkan       Perseroan secara reguler, transparan, dan efektif
        komunikasi yang reguler, transparan, dan efektif dengan                          berkomunikasi dengan pemangku kepentingan kunci
        pemangku kepentingan kunci serta melibatkan mereka                               melalui Sekretaris Perusahaan, termasuk mengungkapkan
        untuk memahami harapan dan keluhan mereka serta                                  proses identifikasi dan pemilihan mereka dalam Laporan
        dampak korporasi terhadap mereka.                                                Terintegrasi. Perseroan juga memiliki Sistem Pelaporan
                                                                                         Pelanggaran (SPP) sebagai sarana bagi pemangku
                                                                                         kepentingan untuk menyampaikan saran, masukan, dan
                                                                                         keluhan guna memahami harapan serta dampak perusahaan
                                                                                         terhadap mereka.
        The Corporation, through the Corporate Secretary, carries        Applied         The Company regularly, transparently, and effectively
        out regular, transparent, and effective communication with                       communicates with key stakeholders through the Corporate
        key stakeholders and engages them to understand their                            Secretary, including disclosing the identification and
        expectations, grievances, and the impact of the corporation                      selection process in the Integrated Report. The Company
        on them.                                                                         also has a Whistleblowing System (WBS) as a means for
                                                                                         the stakeholders to provide suggestions, feedback, and
                                                                                         complaints to understand their expectations and the
                                                                                         company's impact on them.




                                                                                             PT Samator Indo Gas Tbk 2024 Integrated Report    167
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              Kilas Kinerja 2024                                  Laporan Manajemen                                Profil Perusahaan
         Performance Overview in 2024                             Management Report                                 Company Profile




                   Prinsip/Rekomendasi                                  Keterangan                  Penerapan di Perseroan
                Principle/Recommendation                                Explanation              Implementation in the Company

 2.   Integrasi Keberlanjutan dalam Model Bisnis
      Sustainable Integration in Business Model
 a.   Dewan Komisaris bersama-sama dengan Direksi                        Diterapkan   Dewan Komisaris bersama Direksi bertanggung jawab,
      bertanggung jawab, akuntabel, dan transparan atas                               akuntabel, dan transparan atas tata kelola keberlanjutan
      governansi keberlanjutan, termasuk menetapkan strategi,                         Perseroan, termasuk dalam menetapkan strategi, prioritas,
      prioritas, dan target keberlanjutan korporasi. Direksi dan                      dan target keberlanjutan yang dikomunikasikan melalui
      Dewan Komisaris memasukkan pertimbangan keberlanjutan                           Laporan Terintegrasi. Dalam menjalankan perannya,
      ketika menjalankan perannya, termasuk antara lain dalam                         Direksi dan Dewan Komisaris mempertimbangkan aspek
      pengembangan dan implementasi strategi korporasi,                               keberlanjutan dalam pengembangan strategi korporasi,
      rencana bisnis, rencana aksi utama, dan manajemen risiko.                       rencana bisnis, rencana aksi utama, dan manajemen risiko.
      The Board of Commissioners and the Board of Directors are           Applied     The Board of Commissioners and Board of Directors are
      responsible, accountable, and transparent for sustainability                    responsible, accountable, and transparent in the Company's
      governance, including in establishing corporate sustainability                  sustainability governance, including setting sustainability
      strategies, priorities, and targets. The Board of Directors and                 strategies, priorities, and targets, which are communicated
      Board of Board of Commissioners incorporate sustainability                      through the Integrated Report. In fulfilling their roles, the
      considerations when performing their roles, including by                        Board of Directors and the Board of Commissioners consider
      developing and implementing corporate strategies, business                      sustainability aspects in corporate strategy development,
      plans, main action plans, and risk management.                                  business planning, key action plans, and risk management.
 3.   Perlindungan Terhadap Pemangku Kepentingan
      Protection toward the Stakeholders
 a.   Direksi memastikan dan mengungkapkan bahwa operasi                 Diterapkan   Direksi memastikan bahwa Perseroan menjalankan aktivitas
      korporasi mencerminkan penerapan standar etika, tanggung                        operasional dengan menerapkan standar etika, tanggung
      jawab sosial dan lingkungan yang tinggi di seluruh korporasi                    jawab sosial, dan lingkungan yang tinggi di seluruh korporasi.
      dan memastikan bahwa kebijakan dan prosedur yang tepat                          Direksi juga memastikan bahwa kebijakan dan prosedur
      diterapkan untuk menghormati serta mematuhi hak-hak                             yang tepat diterapkan untuk menghormati serta mematuhi
      pemangku kepentingan.                                                           hak-hak pemangku kepentingan. Informasi lengkap
                                                                                      mengenai hal ini diungkapkan dalam Laporan Terintegrasi.
      The Board of Directors ensures and discloses that corporate         Applied     The Board of Directors ensures that the Company conducts
      operations reflect the application of high standards of                         its operational activities by applying high ethical, social
      ethics, social and environmental responsibility throughout                      responsibility, and environmental standards across the
      the corporation and ensures that appropriate policies                           corporation. The Board of Directors also ensures that
      and procedures are in place to respect and comply with                          appropriate policies and procedures are implemented to
      stakeholders’ rights.                                                           respect and comply with stakeholders’ rights. Complete
                                                                                      information on this matter is disclosed in the Integrated
                                                                                      Report.
 b.   Direksi mendorong karyawan bekerja untuk kepentingan               Diterapkan   Direksi mendorong karyawan untuk berkontribusi pada
      jangka panjang korporasi dan mengedepankan keberlanjutan.                       kepentingan jangka panjang dan keberlanjutan perusahaan,
                                                                                      salah satunya melalui Program Personal Development Plan
                                                                                      (PDP). Program ini dirancang untuk mengembangkan
                                                                                      kandidat pada posisi-posisi penting, guna meningkatkan
                                                                                      kemampuan dan potensi karyawan di masa depan.
      The Board of Directors encourages employees to work for             Applied     The Board of Directors encourages employees to contribute
      the long-term interests of the corporation and prioritizes                      to the Company’s long-term interests and going concern, one
      sustainability.                                                                 of which is through the Personal Development Plan (PDP)
                                                                                      Program. This program is designed to develop candidates for
                                                                                      important positions, to improve employee’s capabilities and
                                                                                      potential in the future.




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       Analisis dan Pembahasan Manajemen                   Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
       Management Discussion and Analysis                     Good Corporate Governance                             Sustainability Report




Struktur Penerapan Tata Kelola
Perusahaan                                  [GRI 2-9] [ESG G-03]

Corporate Governance Structure

Merujuk pada UUPT, Perseroan membentuk struktur GCG                           Referring to UUPT, the Company has established a GCG
untuk menetapkan peran dan tanggung jawab setiap organ,                       structure to determine the roles and responsibilities of each
guna    memudahkan      pengawasan   dan    meningkatkan                      organ, to facilitate supervision and improve accountability.
akuntabilitas. Struktur GCG Perseroan terdiri dari RUPS,                      The Company's GCG structure consists of the GMS, Board of
Dewan Komisaris, Direksi, serta organ pendukung yang                          Commissioners, Board of Directors, and supporting organs
membantu tugas Dewan Komisaris dan Direksi.                                   that assist the duties of the Board of Commissioners and
                                                                              Board of Directors.



                                                Rapat Umum Pemegang Saham (RUPS)
                                                General Meeting of Shareholders (GMS)




                  Dewan Komisaris                                                                      Direksi
               Board of Commissioners                                                             Board of Directors




     Komite Audit                   Komite ESG                     Audit Internal               Legal dan Kepatuhan          Sekretaris Perusahaan
    Audit Committee                ESG Committee                   Internal Audit               Legal and Compliance          Corporate Secretary




Sebagai bagian dari praktik tata kelola yang baik, Perseroan                  As part of good governance practices, the Company has
menetapkan pemisahan peran antara Dewan Komisaris dan                         established a separation of roles between the Board of
Direksi guna menjaga keseimbangan (check and balance) dalam                   Commissioners and the Board of Directors to maintain check
operasional perusahaan. Pemisahan peran ini memastikan                        and balance in the Company's operations. This separation of
bahwa Dewan Komisaris berfokus pada pengawasan strategis                      roles ensures that the Board of Commissioners focuses on
dan manajemen risiko, sementara Direksi bertanggung jawab                     strategic supervision and risk management, while the Board of
atas pelaksanaan strategi bisnis dan operasional harian.                      Directors is responsible for implementing business strategies
Dengan pemisahan yang jelas, Perseroan meningkatkan                           and daily operations. With a clear separation, the Company
efektivitas tata kelola, memperbaiki proses pengambilan                       increases the effectiveness of governance, improves the
keputusan, serta membangun kepercayaan pemangku                               decision-making process, and builds the stakeholder’s trust,
kepentingan, sehingga kedua fungsi dapat berjalan secara                      so that both functions can run independently.
independen.




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Pedoman dan Kebijakan GCG
GCG Guidelines and Policies



Perseroan telah menyusun dan menetapkan pedoman serta                        The Company has developed and established GCG guidelines
kebijakan GCG (soft structure) sebagai penunjang penerapan tata              and policies (soft structure) to support the implementation of
kelola yang efektif. Soft structure ini memberikan panduan bagi              effective governance. This soft structure provides guidance for
organ-organ dalam pengambilan keputusan dan memastikan                       organs in decision making and ensures that business processes
bahwa proses bisnis mematuhi peraturan yang berlaku. Dengan                  comply with applicable regulations. With this soft structure,
adanya soft structure ini, Perseroan dapat tetap relevan dan                 the Company can remain relevant and responsive to regulatory
responsif terhadap perubahan peraturan, serta menyelaraskan                  changes, as well as align internal policies with evolving needs.
kebijakan internal dengan kebutuhan yang berkembang.                         The soft structure owned by the Company is presented as
Adapun soft structure yang dimiliki oleh Perseroan diungkapkan               follows.
sebagai berikut.


                                                                                     Penjelasan
          Soft Structure
                                                                                     Explanation

                                      Gambaran mekanisme kerja yang menjadi dasar atau        Description of the working mechanism that forms the
 Anggaran Dasar
                                      sumber peraturan/hukum bagi Perseroan dalam             basis or source of regulations/laws for the Company in
 Articles of Association
                                      menjalankan aktivitas-aktivitasnya.                     carrying out its activities.
                                      Kompilasi dari praktik-praktik pengelolaan Perseroan    Compilation of the Company’s management practices
                                      yang bersumber dari regulasi (undang-undang/            sourced from regulations (laws/regulations), Articles
 Pedoman Kerja Dewan Komisaris        peraturan), Anggaran Dasar, dan best practices yang     of Association, and best practices mutually agreed
 dan Direksi (Board Manual)           disepakati bersama dalam rangka implementasi GCG.       upon in implementing GCG. The Board Manual is a
 Board Manual                         Board Manual menjadi pedoman kerja bagi Dewan           working guideline for the Board of Commissioners and
                                      Komisaris dan Direksi dalam melaksanakan tugas dan      the Board of Directors in carrying out their duties and
                                      fungsinya.                                              functions.
                                      Sistem nilai atau norma yang dianut oleh seluruh        A value system or norms adopted by all Samatorians in
                                      Samatorian dalam melaksanakan tugasnya, yang            carrying out their duties, encompassing business ethics
 Kode Etik                            memuat etika bisnis dan perilaku seluruh Samatorian     and behaviour to achieve the Company’s goals, Vision,
 Code of Conduct                      dalam mencapai tujuan, Visi dan Misi Perseroan, serta   and Mission, while also regulating ethical relationships
                                      mengatur mengenai etika hubungan antara Perseroan       between the Company and all stakeholders.
                                      dengan seluruh pemangku kepentingan.
                                      Aturan atau pedoman yang ditetapkan untuk mengatur      Rules or guidelines established to govern the
                                      hubungan antara perusahaan dan karyawan, serta          relationship between the Company and its employees,
 Peraturan Perusahaan
                                      mengatur tata tertib dalam perusahaan. Peraturan ini    as well as workplace regulations. These rules have the
 Company Regulation
                                      bertujuan menciptakan lingkungan kerja yang tertib,     purpose to create an orderly, fair, and productive work
                                      adil, dan produktif.                                    environment.
                                      Langkah-langkah yang diterapkan oleh organisasi         Measures implemented by the organization to identify,
                                      untuk mengidentifikasi, menilai, mengelola, dan         assess, manage, and monitor risks that may impact
                                      memantau risiko yang dapat memengaruhi tujuan           its objectives. Risk management has the purpose
 Pedoman Manajemen Risiko
                                      organisasi. Manajemen risiko bertujuan untuk            to reduce or control uncertainties that could hinder
 Risk Management Guidelines
                                      mengurangi atau mengelola ketidakpastian yang dapat     the achievement of organizational goals and
                                      menghambat pencapaian tujuan dan keberlanjutan          sustainability.
                                      organisasi.
                                      Mendefinisikan peran, tanggung jawab, dan wewenang      Defining the roles, responsibilities, and authority of the
                                      dari Komite Audit dalam sebuah organisasi, serta        Audit Committee in an organization, and ensure that
 Piagam Komite Audit
                                      memastikan bahwa komite berfungsi secara efektif        the committee functions effectively and in accordance
 Audit Committee Charter
                                      dan sesuai dengan standar hukum serta peraturan         with applicable legal and regulatory standards.
                                      yang berlaku.
                                      Berperan untuk meningkatkan fungsi pengendalian         Playing a role in improving the integrated control
 Piagam Audit Internal                yang terintegrasi di lingkup Perseroan, dan             function within the Company and ensuring that
 Internal Audit Charter               memastikan kegiatan operasional telah dijalankan        operational activities have been carried out correctly
                                      dengan baik sesuai dengan aturan main yang berlaku.     per the applicable rules of the game.




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Rapat Umum Pemegang Saham
General Meeting of Shareholders



Rapat Umum Pemegang Saham (RUPS) merupakan organ                      The General Meeting of Shareholders (GMS) is the Company’s
Perseroan tertinggi yang mempunyai hak dan kewenangan yang            highest governing organ that have the rights and authorities
tidak dimiliki oleh Dewan Komisaris dan Direksi dalam batasan         that are not granted to the Board of Commissioners or the
yang ditentukan dalam ketentuan peraturan perundangan dan             Board of Directors, within the limits set by applicable laws
Anggaran Dasar Perseroan. Selain itu, RUPS merupakan forum            and regulations, and the Articles of Association. Additionally,
penting bagi Pemegang Saham untuk berpartisipasi dalam                the GMS serves as a crucial forum for the Shareholders
pengambilan keputusan strategis perusahaan. RUPS berfungsi            to participate in the Company's strategic decision-making
sebagai wadah menerima dan menyetujui Laporan Pengawasan              process. The GMS serves as a forum to receive and approve
Dewan Komisaris, Laporan Pengurusan dan Pengelolaan                   the Supervisory Report of the Board of Commissioners,
Direksi, memilih anggota Dewan Komisaris dan Direksi, serta           the Management and Administration Report of the Board of
membahas isu-isu penting lainnya yang memengaruhi masa                Directors, appoint members of the Board of Commissioners
depan perusahaan. Dengan demikian, melalui forum ini,                 and Board of Directors, and discuss other important issues
Pemegang Saham memiliki hak untuk memberikan suara dan                that affect the Company future. Therefore, through this forum,
menyampaikan pendapat, yang memastikan bahwa keputusan                the Shareholders have the right to vote and express their opinions,
yang diambil mencerminkan aspirasi mereka.                            which ensures that the decisions taken reflect their aspirations.


Pelaksanaan RUPS terbagi dalam 2 jenis, yaitu RUPS Tahunan            GMS implementation is divided into 2 types, namely the Annual
dan RUPS Luar Biasa. RUPS Tahunan wajib dilaksanakan                  GMS and the Extraordinary GMS. The Annual GMS must be held
minimal 6 bulan setelah tahun buku berakhir. Sementara itu,           at least 6 months after the end of the financial year. Meanwhile,
RUPS Luar Biasa dapat dilaksanakan sewaktu-waktu, sesuai              the Extraordinary GMS can be held at any time, in accordance
dengan kepentingan Pemegang Saham, Dewan Komisaris, dan               with the Shareholders, the Board of Commissioners, and
Direksi Perseroan.                                                    the Board of Directors interests.



Kewenangan RUPS                                                       GMS Authorities

Dalam RUPS, Pemegang Saham berhak memperoleh                          At the GMS, the Shareholders have the right to equal
perlakuan yang sama dalam menyuarakan pendapat dan                    treatment in expressing their opinions and contributing
berkontribusi dalam proses pengambilan keputusan penting              to the decision-making process on key strategic matters.
dan strategis Perseroan. RUPS memiliki wewenang yang tidak            The GMS has authorities that cannot be delegated to the Board
dapat dilimpahkan kepada Dewan Komisaris maupun Direksi.              of Commissioners or the Board of Directors. The authorities of
Wewenang RUPS meliputi:                                               the GMS include:
1. Meminta pertanggungjawaban Dewan Komisaris dan                     1. Ask the Board of Commissioners and the Board of Directors
    Direksi terkait pengelolaan Perseroan;                                for accountability regarding the management of the Company;
2. Mengubah Anggaran Dasar Perseroan;                                 2. Amend the Articles of Association;
3. Mengangkat dan memberhentikan Dewan Komisaris dan                  3. Appoint and dismiss the Board of Commissioners and
    Direksi;                                                              the Board of Directors;
4. Memutuskan pembagian tugas dan wewenang pengurusan                 4. Decide on the division of duties and authority for the
    Perseroan; serta                                                      management of the Company; and
5. Memutuskan berbagai hal lain yang dinilai perlu.                   5. Decide on various other matters that are deemed necessary.


Selain itu, Direksi Perseroan berkewajiban untuk menyampaikan         In addition, the Board of Directors has an obligation to submit
hal-hal berikut dalam rangka pelaksanaan RUPS:                        the following matters in the context GMS implementation:
1. Laporan Tahunan;                                                   1. Annual Report;
2. Usulan terkait penggunaan laba bersih Perseroan;                   2. Proposals related to the use of the Company’s net profit;
3. Usulan terkait penetapan akuntan publik untuk tahun                3. Proposals related to the appointment of a public accountant
    buku yang sedang berjalan berdasarkan arahan dari                     for the current financial year based on the Board of
    Dewan Komisaris; serta                                                Commissioners’ directives; and
4. Hal-hal lain yang memerlukan persetujuan RUPS.                     4. Other matters that require approval of the GMS.




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Tata Cara Pelaksanaan dan                                                  Procedures for Holding and
Pengambilan Keputusan RUPS                                                 Making GMS Resolustions

Pelaksanaan RUPS Perseroan mengacu pada POJK 15/2020,                      The implementation of the GMS refers to POJK 15/2020,
POJK 16/2020, dan Anggaran Dasar, dengan menggunakan                       POJK 16/2020, and the Articles of Association, using electronic
fasilitas elektronik (e-RUPS). Prosedur pengumpulan suara dan              facilities (e-GMS). The procedures for voting and making
pengambilan keputusan dalam RUPS telah diatur secara jelas                 decisions in the GMS have been clearly regulated in the GMS
dalam Tata Tertib RUPS, yang disampaikan kepada Pemegang                   Rules, which are submitted to the Shareholders prior GMS
Saham sebelum pelaksanaan RUPS.                                            implementation.



RUPS Tahun buku 2023                                                       GMS for 2023 Financial Year

Pada tahun 2024, Perseroan hanya menyelenggarakan 1 kali                   In 2024, the Company only hold 1 General Meeting of
Rapat Umum Pemegang Saham, yaitu Rapat Umum Pemegang                       Shareholders, namely the Annual General Meeting of
Saham Tahunan Tahun Buku 2023 (RUPS Tahunan) yang                          Shareholders for Financial Year 2023 (Annual GMS), held in
diadakan secara hibrida pada 24 Juni 2024, bertempat di The                hybrid manner on Monday, June 24, 2024 at The Westin Jakarta
Westin Jakarta (luring) dan secara elektronik melalui aplikasi             (offline) and electronically through the eASY.KSEI application
eASY.KSEI yang disediakan oleh PT Kustodian Sentral Efek                   provided by PT Kustodian Sentral Efek Indonesia (KSEI). The
Indonesia (KSEI). Berita Acara Rapat ini telah diaktakan melalui           Meeting Minutes has been notarized through Notarial Deed
Akta Notaris No. 161 Tanggal 24 Juni 2024, yang dibuat di                  No. 161 dated June 24, 2024, drawn up before Notary Amelia
hadapan Notaris Amelia Jonatan, SH, MKn, Notaris Pengganti                 Jonatan, SH, MKn, Acting Notary on behalf of Dr. Ira Sudjono,
dari Dr. Ira Sudjono, SH, MHum, MKn, MM, MSi, dan telah                    SH, MHum, MKn, MM, MSi, and has received acknowledgment
memperoleh penerimaan pemberitahuan dari Menteri Hukum                     of notification from the Minister of Law and Human Rights of the
dan Hak Asasi Manusia Republik Indonesia dalam suratnya                    Republic of Indonesia in his letter No. AHU-AH.01.03-0168679
No. AHU-AH.01.03-0168679 Perihal Penerimaan Pemberitahuan                  regarding the Acknowledgment of Notification of Amendments
Perubahan Anggaran Dasar PT Samator Indo Gas Tbk tanggal                   to the Articles of Association of PT Samator Indo Gas Tbk
5 Juli 2024.                                                               dated July 5, 2024.


Berikut informasi rinci terkait pelaksanaan RUPS Tahunan                   Detailed information regarding the implementation of the 2023
2023.                                                                      Annual GMS is as folows.

Tahapan dan Proses Penyelenggaraan RUPS Tahunan Tahun Buku 2023
Stages and Processes of Annual GMS for 2023 Financial Year

                 Tahapan                                            RUPS Tahunan Tahun Buku 2023 (24 Juni 2024)
                  Stage                                                   2023 Annual GMS (June 24, 2024)

 Pengumuman RUPS Tahunan kepada              Pengumuman kepada Pemegang Saham Perseroan tentang akan dilaksanakannya RUPS Tahunan
 Pemegang Saham paling lambat 14 hari        telah dilakukan pada 16 Mei 2024 melalui pengumuman dalam Bahasa Indonesia dan Bahasa Inggris
 kalender sebelum Pemanggilan RUPS           pada situs web Perseroan (www.samatorgas.com), situs web Bursa Efek Indonesia, situs web penyedia
 Tahunan.                                    e-RUPS (www.easy.ksei.co.id).
 Announcement of AGMS to the Shareholders    The Announcement of the Annual GMS to the Shareholders has been made on May 16, 2024 through
 to be delivered no later than 14 calender   an announcement in Bahasa Indonesia and English on the Company’s website (www.samatorgas.com),
 days prior to the Annual GMS notice.        IDX website, and e-GMS facility provider website (www.easy.ksei.co.id).
 Pemanggilan kepada Pemegang Saham           Pemanggilan kepada Pemegang Saham Perseroan untuk menghadiri RUPS Tahunan telah dilakukan
 paling lambat 21 hari kalender sebelum      pada 31 Mei 2024 melalui pengumuman dalam Bahasa Indonesia dan Bahasa Inggris pada situs web
 pelaksanaan RUPS Tahunan.                   Perseroan (www.samatorgas.com), situs web Bursa Efek Indonesia, dan situs web penyedia e-RUPS
                                             (www.easy.ksei.co.id).
 Convocation of AGMS to be delivered no      The Convocation of the Annual GMS to the Shareholders has been made on May 31, 2024 through an
 later than 21 calender days prior to the    announcement in Bahasa Indonesia and English on the Company’s website (www.samatorgas.com),
 Annual GMS.                                 IDX website, and e-GMS facility provider website (www.easy.ksei.co.id).
 Ralat Pemanggilan RUPS Tahunan.             Ralat Pemanggilan RUPS Tahunan kepada Pemegang Saham telah dilakukan pada 14 Juni 2024 melalui
                                             pengumuman dalam Bahasa Indonesia dan Bahasa Inggris pada situs web Perseroan (www.samatorgas.com),
                                             situs web Bursa Efek Indonesia, dan situs web penyedia e-RUPS (www.easy.ksei.co.id).
 Rectification to the convocation of the     Rectification to the convocation of the Annual GMS to the Shareholders has been made on
 Annual GMS.                                 June 14, 2024 through an announcement in Bahasa Indonesia and English on the Company’s website
                                             (www.samatorgas.com), IDX website, and e-GMS facility provider website (www.easy.ksei.co.id).




172     PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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        Analisis dan Pembahasan Manajemen                     Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
        Management Discussion and Analysis                       Good Corporate Governance                             Sustainability Report




                      Tahapan                                            RUPS Tahunan Tahun Buku 2023 (24 Juni 2024)
                       Stage                                                   2023 Annual GMS (June 24, 2024)

 Pelaksanaan RUPS Tahunan.                     RUPS Tahunan diselenggarakan pada hari Senin, tanggal 24 Juni 2024, pukul 10.05 WIB sampai pukul
                                               11.05 WIB bertempat di Ruang Medan, Hotel The Westin Jakarta, Jl. H.R. Rasuna Said No. Kav. C-22A,
                                               Setiabudi, Jakarta 12940.
 Implementation of Annual GMS.                 The Annual GMS was held on Monday, June 24 2024 from 10.05 AM to 11.05 AM at Medan Room,
                                               The Westin Jakarta, Jl. H.R. Rasuna Said No. Kav. C-22A, Setiabudi, Jakarta 12940.
 Ringkasan     Risalah  RUPS    Tahunan        Ringkasan Risalah RUPS Tahunan disampaikan pada tanggal 26 Juni 2024 melalui situs Perseroan,
 disampaikan paling lambat 2 hari kerja        situs Bursa Efek Indonesia dan penyampaian ke Otoritas Jasa Keuangan.
 setelah pelaksanaan RUPS Tahunan.
 Summary of Minutes of Annual GMS              Summary of the Annual GMS was submitted on June 26, 2024 through the Company’s Website,
 submitted no later than 2 working days        IDX Website, as well as submission to the Financial Services Authority (FSA).
 after the Annual GMS.
 Risalah RUPS Tahunan disampaikan              Penyampaian Risalah/Berita Acara RUPS kepada Otoritas Jasa Keuangan dan Bursa Efek Indonesia
 paling lambat 30 hari kalender setelah        pada tanggal 17 Juli 2024 melalui sarana Pelaporan Elektronik Terintegrasi Emiten Publik dan surat
 pelaksanaan RUPS Tahunan.                     kepada Otoritas Jasa Keuangan, dan Bursa Efek Indonesia No. 136/SIG-VI/2024 tanggal 26 Juni 2024.
 Minutes of Annual GMS submitted no later      Submission of the Summary of the Annual GMS to FSA and IDX on July 17, 2024 via Public Issuer
 than 30 calender days after the Annual GMS.   Integrated Electronic Reporting and letters to Financial Services Authority, and IDX No. 136/SIG-VI/2024
                                               26 June 26, 2024.


Kehadiran dalam Pelaksanaan RUPS Tahunan Tahun Buku 2023
Attendance at the Annual GMS for the 2023 Financial Year

                                                                  Pemegang Saham
                                                                    Shareholders
 RUPS dihadiri oleh Pemegang Saham yang mewakili 2.891.646.800 saham atau 94,29% dari seluruh saham dengan hak suara yang sah yang telah
 dikeluarkan oleh Perseroan.
 The GMS was attended by the Shareholders representing 2,891,646,800 shares or 94.29% of all shares with valid voting rights issued by the Company.
                                                                 Dewan Komisaris
                                                              Board of Commissioners
                      NAMA / NAME                                 JABATAN / POSITION                              KEHADIRAN / ATTENDANCE
                                                   Komisaris Utama
 Heyzer Harsono
                                                   President Commissioner
                                                   Wakil Komisaris Utama
 Rasid Harsono
                                                   Vice President Commissioner
                                                   Wakil Komisaris Utama
 Setyo Wahono
                                                   Vice President Commissioner
                                                   Komisaris
 Michael W. P. Soeryadjaya
                                                   Commissioner
                                                   Komisaris
 Atiff Ibrahim Gill
                                                   Commissioner
                                                   Komisaris Independen
 Sutanto
                                                   Independent Commissioner
                                                   Komisaris Independen
 Robiyanto
                                                   Independent Commissioner
                                                   Komisaris Independen
 Hans-Gerd Wienands
                                                   Independent Commissioner

                                                                       Direksi
                                                                  Board of Directors
                      NAMA / NAME                                 JABATAN / POSITION                              KEHADIRAN / ATTENDANCE
                                                   Direktur Utama
 Rachmat Harsono
                                                   President Director
                                                   Wakil Direktur Utama
 Ferryawan Utomo
                                                   Vice President Director
                                                   Direktur
 Imelda Mulyani Harsono
                                                   Director
                                                   Direktur
 Nini Liemijanto
                                                   Director




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             Performance Overview in 2024                          Management Report                                     Company Profile




                                                      Direktur
 Budi Susanto
                                                      Director
                                                      Direktur
 Djanarko Tjandra
                                                      Director
                                                      Direktur
 Octavianus Santoso Rastanto
                                                      Director
                                                      Direktur
 Andy Purwohardono
                                                      Director

                                                                  Pihak Independen
                                                                 Independent Parties

 Biro Administrasi Efek       : PT Datindo Entrycom
 Share Registar
 Notaris                      : Amelia Jonatan, SH, MKn, Notaris Pengganti Dr. Ira Sudjono SH, Mhum, Mkn, MM, Msi
 Notary                       : Amelia Jonatan, SH, MKn, replacement Notary Dr. Ira Sudjono SH, Mhum, Mkn, MM, Msi
 Kantor Akuntan Publik        : Purwantono, Sungkoro & Surja (EY Indonesia)
 Public Accounting Firm


Keputusan dan Realisasi RUPS Tahunan 2023
2023 Annual GMS Resolutions and Realization

                                                 Agenda 1 / First Agenda
       Persetujuan Laporan Tahunan Perseroan tahun buku 2023, termasuk di dalamnya Laporan Kegiatan Perseroan dan
       Laporan Pengawasan Dewan Komisaris selama tahun buku 2023 dan Pengesahan Laporan Keuangan Konsolidasian
                                            Perseroan untuk tahun buku 2023
       Approval of the 2023 Annual Report, including the Report on the Company's Activities and the Supervisory Report of
       the Board of Commissioners during 2023 financial year and ratification of the Consolidated Financial Statements for
                                                       2023 financial year

                                                            PEMUNGUTAN SUARA / VOTING
                        Setuju                                         Tidak Setuju
                                                                                                                             Abstain
                        Agree                                            Disagree
 2.891.646.800 saham atau 100%
                                                                              -                                                   -
 2,891,646,800 shares or 100%
                                       KEPUTUSAN / RESOLUTIONS                                                     REALISASI / REALIZATION
 1. Menyetujui Laporan Tahunan Perseroan tahun buku 2023, termasuk di dalamnya Laporan Kegiatan           Telah direalisasikan.
    Perseroan dan Laporan Pengawasan Dewan Komisaris selama tahun buku 2023.
 2. Mengesahkan Laporan Keuangan Konsolidasian Perseroan untuk tahun buku 2023 yang telah
    diaudit oleh Kantor Akuntan Publik Purwantono, Sungkoro & Surja (EY Indonesia) dengan pendapat
    wajar tanpa pengecualian dalam semua hal yang material sebagaimana dinyatakan dalam Laporan
    Akuntan Publik No. 01294/2.1032/AU.1/04/1179-1/I/V/2024 yang diterbitkan pada tanggal 8 Mei 2024.
 3. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya (acquit et de charge) kepada
    setiap anggota Direksi dan Dewan Komisaris atas tindakan pengurusan dan pengawasan yang
    telah dijalankan selama tahun buku yang berakhir pada tanggal 31 Desember 2023 sejauh tindakan
    tersebut tercermin dalam Laporan Keuangan Konsolidasian Perseroan dan Entitas Anak untuk
    tahun buku 2023 dan tindakan tersebut bukan merupakan tindakan pidana.
 1. Approved the 2023 Annual Report including the Report on the Company's Activities and the              Fully realized.
    Supervisory Report of the Board of Commissioners during 2023 Financial Year.
 2. Ratified the Consolidated Financial Statements for 2023 Financial Year which has been audited by
    the Purwantono, Sungkoro & Surja (EY Indonesia) Public Accounting Firm with Unqualified opinion,
    in all material respects, as stated in Auditor Report No. 01294/2.1032/AU.1/04/1179-1/I/V/2024
    issued on May 8, 2024.
 3. Provided full release and discharge (acquit et de charge) to each member of the Board of Directors
    and Board of Commissioners for the management and supervisory actions during 2023 Financial
    Year, as far as these actions are reflected in the Consolidated Financial Statements of the Company
    and Subsidiaries for 2023 Financial Year and these actions are not criminal in nature.




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                                                         Agenda 2 / Second Agenda
                                             Penetapan penggunaan laba bersih tahun buku 2023
                                          Determination of the use of net profit of 2023 financial year

                                                             PEMUNGUTAN SUARA / VOTING
                      Setuju                                              Tidak Setuju
                                                                                                                                Abstain
                      Agree                                                 Disagree
2.891.646.800 saham atau 100%
                                                                                -                                                   -
2,891,646,800 shares or 100%
                                     KEPUTUSAN / RESOLUTIONS                                                          REALISASI / REALIZATION
Menyetujui Penetapan Penggunaan Laba Bersih Perseroan tahun buku 2023 sebagai berikut.                        Telah direalisasikan. Tata cara pembayaran
1. Sebesar Rp5 miliar ditetapkan untuk menambah cadangan guna memenuhi ketentuan Pasal 70                     dividen tunai tahun buku 2023 tercantum pada
   Undang-Undang Perseroan Terbatas No. 40 Tahun 2007 dan digunakan sesuai dengan ketentuan                   ringkasan hasil keputusan RUPS tahun buku
   Pasal 23 Anggaran Dasar Perseroan.                                                                         2023 yang dipublikasikan melalui situs web
2. Sebanyak Rp10,8,- per saham atau total Rp33,1 miliar dibagikan sebagai dividen tunai untuk tahun           Perseroan, situs web Bursa Efek Indonesia,
   buku 2023 kepada para Pemegang Saham yang memiliki hak untuk menerima dividen tunai.                       dan Otoritas Jasa Keuangan pada 26 Juni 2024.
3. Sisanya sebesar Rp127,3 miliar akan digunakan untuk menambah saldo laba (retained earning)                 Telah dilakukan pembagian dividen tahun buku
   untuk mendukung pengembangan usaha Perseroan.                                                              2023 kepada Pemegang Saham pada tanggal
                                                                                                              26 Juli 2024 sesuai dengan POJK 15/2020.
Approved the determination of the use of the Company's Net Profit for 2023 financial year as following.       Fully realized. Provision of cash dividend
1. A total of Rp 5 billion is allocated to increase general reserves in order to comply with the provisions   distribution for the 2023 financial year have
   of Article 70 of the Limited Liability Company Law No. 40 of 2007 and in accordance with the               been published on the summary of minutes of
   provisions of Article 23 of the Articles of Association.                                                   meeting annual GMS for 2023 financial year
2. Rp10.8 per share or in total Rp33.1 billion are distributed as cash dividends for the 2023 Financial       through the Company’s Website, Indonesia
   Year to Shareholders who have the rights to receive cash dividends.                                        Stock Exchange Website, and submission to
3. The remaining Rp127.3 billion will be used to increase retained earnings to support the Company's          the FSA on June 26, 2024. Dividends for 2023
   business development.                                                                                      Financial Year have been distributed to the
                                                                                                              Shareholders on July 26, 2024 in accordance
                                                                                                              with POJK 15/2020.

                                                    Agenda 3 / Third Agenda
                Penunjukan Kantor Akuntan Publik untuk mengaudit Laporan Keuangan Perseroan tahun buku 2024
                 Appointment of a Public Accounting Firm to audit the Financial Statements for 2024 financial year

                                                             PEMUNGUTAN SUARA / VOTING
                      Setuju                                              Tidak Setuju
                                                                                                                                Abstain
                      Agree                                                 Disagree
2.843.849.100 saham atau 98,35%                       47.797.700 saham atau 1,65%
                                                                                                                                    -
2,843,849,100 shares or 98.35%                        47,797,700 shares or 1.65%
                                     KEPUTUSAN / RESOLUTIONS                                                          REALISASI / REALIZATION
Menyetujui melimpahkan wewenang kepada Dewan Komisaris untuk menunjuk Kantor Akuntan                          Telah direalisasikan. Dewan Komisaris
Publik/Akuntan Publik untuk mengaudit Laporan Keuangan Perseroan tahun buku 2024 dan                          menunjuk Kantor Akuntan Publik Purwantono,
melimpahkan wewenang kepada Dewan Komisaris untuk menetapkan honorarium Akuntan Publik                        Sungkoro dan Surja (EY Indonesia) sesuai
tersebut serta persyaratan lain untuk penunjukannya.                                                          dengan Keputusan Sirkuler Dewan Komisaris
                                                                                                              tanggal 20 November 2024 untuk melakukan
                                                                                                              audit atas informasi Laporan Keuangan
                                                                                                              Perseroan dan Entitas Anak untuk tahun
                                                                                                              buku 2024.
Approved to authorize the Board of Commissioners to appoint a Public Accounting Firm/Public                   Fully realized. The Board of Commissioners
Accountant to audit the Company's Financial Statements for 2024 financial year and authorized                 appointed Purwantono, Sungkoro and Surja
the Board of Commissioners to determine the honorarium of the Public Accountant as well as other              (EY Indonesia) Public Accounting Firm in
requirements for the appointment.                                                                             accordance with the Circular Resolution
                                                                                                              of the Board of Commissioners dated
                                                                                                              November 20, 2024 to audit the Financial
                                                                                                              Statement information of PT Samator
                                                                                                              Indo Gas Tbk and its Subsidiaries for 2024
                                                                                                              financial year.




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           Performance Overview in 2024                           Management Report                                     Company Profile




                                                    Agenda 4 / Fourth Agenda
                   Penetapan gaji dan tunjangan anggota Direksi dan gaji atau honorarium dan tunjangan anggota
                                        Dewan Komisaris Perseroan untuk tahun buku 2024
        Determination of Salaries and Allowances for members of the Board of Directors and salaries or honorarium and
                        allowances for members of the Board of Commissioners for 2024 financial year

                                                          PEMUNGUTAN SUARA / VOTING
                      Setuju                                          Tidak Setuju
                                                                                                                            Abstain
                      Agree                                             Disagree
2.891.646.800 saham atau 100%
                                                                            -                                                    -
2,891,646,800 shares or 100%
                                     KEPUTUSAN / RESOLUTIONS                                                      REALISASI / REALIZATION
1. Menyetujui melimpahkan kewenangan kepada Dewan Komisaris untuk menetapkan gaji, uang jasa,            Telah direalisasikan.
   dan tunjangan anggota Direksi untuk tahun buku 2024; dan
2. Menyetujui memberi wewenang kepada Pemegang Saham Utama untuk honorarium dan tunjangan
   lain bagi Dewan Komisaris Perseroan untuk tahun buku 2024.
1. Approved to authorize the Board of Commissioners to determine the salaries, fees and allowances       Fully realized.
   of members of the Board of Directors for 2024 financial year; and
2. Approved to authorize the Major Shareholders to determine the honorarium and other benefits for
   the Board of Commissioners for 2024 financial year.

                                                    Agenda 5 / Fifth Agenda
               Persetujuan atas penjaminan sebagian aset-aset perusahaan (sepanjang diperlukan) untuk menjamin
                                       pinjaman-pinjaman yang akan diperoleh Perseroan
              Approval of the pledge of a portion of the Company’s assets as collateral (as the case may be) to secure
                                              the loans to be obtained by the Company

                                                          PEMUNGUTAN SUARA / VOTING
                      Setuju                                          Tidak Setuju
                                                                                                                            Abstain
                      Agree                                             Disagree
2.843.211.200 saham atau 98,32%                     48.435.600 saham atau 1,68%
                                                                                                                                 -
2,843,211,200 shares or 98.32%                      48,435,600 shares or 1.68%
                                     KEPUTUSAN / RESOLUTIONS                                                      REALISASI / REALIZATION
1. Menyetujui untuk menjaminkan lebih dari 50% maupun seluruh dari kekayaan bersih Perseroan             Telah direalisasikan.
   dalam rangka mendapatkan pinjaman atas fasilitas yang akan diterima oleh Perseroan dari bank,
   perusahaan modal ventura, perusahaan pembiayaan, atau perusahaan pembiayaan infrastruktur
   atau masyarakat melalui penerbitan efek selain efek bersifat ekuitas melalui penawaran umum,
   yang demikian satu dan lain dengan memenuhi syarat-syarat dan ketentuan Pasar Modal dan
   peraturan perundang-undangan yang berlaku, khususnya Peraturan Pasar Modal, dan persetujuan
   ini berlaku sampai dengan penyelenggaraan RUPS berikutnya.
2. Memberikan wewenang kepada Direksi untuk melakukan setiap dan segala tindakan yang
   diperlukan sehubungan dengan tindakan tersebut pada butir 1 di atas, dengan memperhatikan
   persetujuan Dewan Komisaris Perseroan, dengan memperhatikan syarat-syarat dan
   ketentuan-ketentuan Pasar Modal dan peraturan perundang-undangan yang berlaku, khususnya
   peraturan Pasar Modal.
1. Approved to pledge more than 50% or all of the Company's net assets in order to obtain loans          Fully realized.
   or facilities that will be received by the Company from banks, venture capital firms, financing
   companies, or infrastructure financing companies or the public through the issuance of securities
   other than equity through public offerings, of which one and the other are to fulfill the terms and
   conditions of the Capital Market Regulations and the prevailing laws and regulations concerning
   the Capital Market Regulations, and this approval is valid until the holding of next Annual General
   Meeting of Shareholders.
2. Approved to authorize the Board of Directors to take any and all necessary actions in connection
   with the actions referred to in point 1 above, taking into account the approval of the Board of
   Commissioners of the Company, the terms and conditions of the Capital Market and applicable
   laws and regulations concerning the Capital Market Regulations.




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                                                  Agenda 6 / Sixth Agenda
             Persetujuan perubahan Anggaran Dasar Perseroan, yaitu Pasal 3 Maksud dan Tujuan dan Pasal 16 ayat 10
                                            huruf C Tugas dan Wewenang Direksi
     Approval of Amendments to the Articles of Association in Article 3 Purpose and Objectives and Article 16 paragraph 10
                                   letter C Duties and Authorities of the Board Directors

                                                            PEMUNGUTAN SUARA / VOTING
                      Setuju                                            Tidak Setuju
                                                                                                                               Abstain
                      Agree                                               Disagree
2.843.211.200 saham atau 98,32%                      48.435.600 saham atau 1,68%
                                                                                                                                  -
2,843,211,200 shares or 98.32%                       48,435,600 shares or 1.68%
                                    KEPUTUSAN / RESOLUTIONS                                                         REALISASI / REALIZATION
1. Menyetujui perubahan Anggaran Dasar Perseroan, yaitu Pasal 3 Maksud dan Tujuan dan Pasal 16              Telah diterbitkan Akta Pernyataan Keputusan
   ayat 10 huruf C Tugas dan Wewenang Direksi sebagaimana telah dipaparkan, yaitu:                          Berita Acara Rapat Umum Pemegang
   a. Perubahan pada Pasal 3 Maksud dan Tujuan dengan menambahkan Klasifikasi Baku Lapangan                 Saham Tahunan PT Samator Indo Gas Tbk
      Usaha Indonesia (KBLI) 43223 instalasi Minyak dan Gas; dan                                            No. 161 Tanggal 24 Juni 2024 dibuat di
   b. Merubah Pasal 16 ayat 10 huruf C Tugas dan Wewenang Direksi menjadi sebagai berikut.                  hadapan Notaris Amelia Jonatan, SH, MKn,
      10. Direksi terlebih dahulu harus mendapatkan persetujuan tertulis dari Dewan Komisaris dengan        Notaris Pengganti dari Dr. Ira Sudjono,
          mengindahkan peraturan perundang-undangan yang berlaku dan Anggaran Dasar Perseroan,              SH, MHum, MKn, MM, MSi , Notaris di Kota
          untuk:                                                                                            Administrasi Jakarta Barat, yang telah
          a. Meminjam atau menjaminkan uang atas nama Perseroan (tidak termasuk mengambil uang              memperoleh penerimaan pemberitahuan
             Perseroan di Bank) dengan nilai di atas Rp3.000.000.000,-;                                     dari Menteri Hukum dan Hak Asasi Manusia
          b. Mendirikan suatu usaha atau turut serta pada perusahaan lain, baik di dalam maupun di luar     Republik     Indonesia    dalam    suratnya
             negeri;                                                                                        No.      AHU-AH.01.03-0168679        Perihal
          c. Membeli, menjual dengan cara lain melepaskan hak-hak atas harta tetap dan perusahaan atau      Penerimaan Pemberitahuan Perubahan
             membebankan harta kekayaan Perseroan dengan nilai di atas Rp10.000.000.000,-; serta            Anggaran Dasar PT Samator Indo Gas Tbk
          d. Mengikat Perseroan sebagai penjamin.                                                           tanggal 5 Juli 2024.
2. Menyetujui untuk menguraikan dan/atau menyatakan kembali seluruh Anggaran Dasar Perseroan
   secara lengkap 1 akta notaris, bersamaan dengan keputusan mata acara Rapat ini dan beberapa
   keputusan perubahan Anggaran Dasar yang telah disahkan pada rapat-rapat sebelumnya serta
   memberikan kuasa kepada Direksi Perseroan dengan hak substitusi untuk menghadap Pejabat
   Notaris yang berwenang guna menuangkan hasil Keputusan Rapat ini dalam suatu akta notaris
   tersendiri, termasuk melakukan Pemberitahuan, Pelaporan dan/atau meminta Persetujuan kepada
   Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia dan Instansi yang berwenang
   lainnya sesuai dengan ketentuan yang berlaku tanpa terkecuali.
1. Approved the Amendment to the Articles of Association, namely Article 3 "Purpose and Objectives”         The issuance of the Deed of Statement of
   and Article 16 paragraph 10 letter C “Duties and Authorities of the Board of Directors” as presented     Meeting Resolutions on the Amendment of
   before, namely:                                                                                          the Articles of Association of PT Samator
   a. Amendments to Article 3 Purpose and Objectives by adding KBLI 43223 Oil and Gas installations;        Indo Gas Tbk Number 161 dated June 24,
      and                                                                                                   2024 made before Notary Amelia Jonatan,
   b. Amend Article 16 paragraph 10 letter C Duties and Authorities of the Board of Directors to            SH, MKn, substitute of Notary Dr. Ira Sudjono,
      become:                                                                                               S.SH, MHum, MKn, MM, MSi, Notary in the
      10. The Board of Directors must first obtain written approval from the Board of Commissioners         City of West Jakarta Administration, which
          with due observance of the prevailing laws and regulations and the Articles of Association, to:   has received acceptance notification from
          a. Borrow or pledge money on behalf of the Company (exclude withdrawing the Company's             the Minister of Law and Human Rights
             money from Banks) with a value of more than Rp3,000,000,000.00;                                of the Republic of Indonesia in the Letter
          b. Establish a business or participate in another Company, both locally or abroad;                No.     AHU-AH.01.03-0168679         regarding
          c. Purchase, sell or otherwise disposal of rights to fixed assets and the Company or to           Acceptance of Notification of Amendment to
             charge the Company's assets with a value of more than Rp10,000,000,000.00; and                 the Articles of Association of PT Samator Indo
          d. Bind the Company as the guarantor.                                                             Gas Tbk dated July 5, 2024
2. Approved to elaborate and/or restate the entire Articles of Association of the Company in full in
   1 Notarial deed, together with the resolutions of the agenda of this Meeting and several resolutions
   regarding the amendments to the Articles of Association that have been ratified at previous
   meetings and to authorize the Board of Directors with substitution rights to appear before an
   authorized Notary Officer to state the results of this Meeting Resolution in a separate Notarial
   deed, including making Notifications, Reporting and/or requesting Approval to the Ministry of Law
   and Human Rights of the Republic of Indonesia and other authorized Agencies in accordance with
   prevailing regulations without exception.




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           Performance Overview in 2024                            Management Report                                    Company Profile




                                                 Agenda 7 / Seventh Agenda
   Pengesahan atas Laporan Realisasi Penggunaan Dana Hasil Penawaran Umum per 31 Desember 2023 atas Sukuk Ijarah
   Berkelanjutan II Aneka Gas Industri Tahap V Tahun 2022, Obligasi Berkelanjutan III Samator Indo Gas Tahap I Tahun 2023,
                           dan Sukuk Ijarah Berkelanjutan III Samator Indo Gas Tahap I Tahun 2023
    Ratification of the Report on the Realization of the Use of Proceeds from the Public Offering as of December 31, 2023 for
    Shelf Registration Sukuk Ijarah II Aneka Gas Industri Phase V Year 2022, Shelf Registration Bonds III Samator Indo Gas
                  Phase I Year 2023, and Shelf Registration Sukuk Ijarah III Samator Indo Gas Phase I Year 2023

                                                           PEMUNGUTAN SUARA / VOTING
                      Setuju                                           Tidak Setuju
                                                                                                                             Abstain
                      Agree                                              Disagree
                                          Tidak dilakukan pengambilan keputusan karena bersifat laporan.
                                               No decision was made because it was merely a report.
                                     KEPUTUSAN / RESOLUTIONS                                                       REALISASI / REALIZATION
Pengesahan atas Laporan Realisasi Penggunaan Dana Hasil Penawaran Umum Berkelanjutan                      Laporan telah diterima oleh Pemegang Saham.
per 31 Desember 2023, sebagai berikut.
1. Sukuk Ijarah Berkelanjutan II Aneka Gas Industri Tahap V Tahun 2022.
2. Obligasi Berkelanjutan III Samator Indo Gas Tahap I Tahun 2023.
3. Sukuk Ijarah Berkelanjutan III Samator Indo Gas Tahap I Tahun 2023.
Ratification of the Report on the Realization of the Use of Proceeds from Public Offering of              The report has been received by the
Shelf-Registered as of December 31, 2023, as follows.                                                     Shareholders.
1. Shelf Registration Sukuk Ijarah II Aneka Gas Industri Phase V of 2022.
2. Shelf Registration Bonds III Samator Indo Gas Phase I of 2023.
3. Shelf Registration Sukuk Ijarah III Samator Indo Gas Phase I of 2023.




Realisasi Keputusan RUPS Tahunan Tahun Buku 2022
Realization of 2022 Annual GMS Resolutions

                                                          Keputusan                                                                     Realisasi
                                                          Resolution                                                                   Realization

                                                             AGENDA 1 / FIRST AGENDA
1. Menyetujui Laporan Tahunan Perseroan tahun buku 2022, termasuk di dalamnya Laporan Kegiatan Perseroan dan Laporan                        Telah
   Pengawasan Dewan Komisaris selama tahun buku 2022.                                                                                  direalisasikan.
2. Mengesahkan Laporan Keuangan Konsolidasian Perseroan untuk tahun buku 2022 yang telah diaudit oleh Kantor Akuntan
   Publik Hadori, Sugiarto Adi & Rekan dengan pendapat wajar dalam semua hal yang material sebagaimana dinyatakan dalam
   laporan No. 00049/3.0193/AU.1/04/1730-1/I/IV/2023 yang diterbitkan pada tanggal 3 April 2023.
3. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya (acquit et de charge) kepada setiap anggota Direksi
   dan Dewan Komisaris atas tindakan pengurusan dan pengawasan yang telah dijalankan selama tahun buku 2022 sejauh
   tindakan tersebut tercermin dalam Laporan Keuangan Konsolidasian Perseroan dan Entitas Anak untuk tahun buku 2022
   dan tindakan tersebut bukan merupakan tindakan pidana.
1. Approved the 2022 Annual Report including the Report on the Company's Activities and the Supervisory Report of the Board            Fully realized.
   of Commissioners during the 2022 financial year.
2. Ratified the Consolidated Financial Statements for the 2022 financial year that has been audited by Hadori, Sugiarto
   Adi & Rekan as the Public Accounting Firm, Unqualified opinion, in all material respects as stated in the Report
   No. 00049/3.0193/AU.1/04/1730-1/I/IV/2023 issued on April 3, 2023.
3. Providing full release and discharge (acquit et de charge) to each member of the Board of Directors and Board of
   Commissioners for the management and supervisory actions during the 2022 financial year, as far as these actions are
   reflected in the Consolidated Financial Statements of the Company and Subsidiaries for the 2022 financial year and other
   actions are not a criminal act.
                                                            AGENDA 2 / SECOND AGENDA
Menyetujui penetapan penggunaan laba bersih Perseroan untuk tahun buku 2022 sebagai berikut.                                                Telah
1. Sebesar Rp5 miliar ditetapkan untuk menambah cadangan guna memenuhi ketentuan Pasal 70 Undang-Undang Perseroan                      direalisasikan.
   Terbatas No. 40 Tahun 2007 dan digunakan sesuai dengan ketentuan Pasal 23 Anggaran Dasar Perseroan.
2. Sebanyak Rp4,86,- per saham atau total Rp14,9 miliar dibagikan sebagai dividen tunai untuk tahun 2022 kepada para
   Pemegang Saham yang memiliki hak untuk menerima dividen tunai.
3. Sisanya sebesar Rp79,43 miliar akan digunakan untuk menambah saldo laba (retained earning) untuk mendukung
   pengembangan usaha Perseroan.
Approved to determine the use of net profit for the 2022 financial year based on the following.                                        Fully realized.
1. Rp5 billion is allocated to increase general reserves to comply with Article 70 of the Limited Liability Company Law No. 40 of
   2007 and following the provisions of Article 23 of the Articles of Association.
2. A total of Rp4.86 per share or total of Rp14.9 billion will be distributed as cash dividends for the 2022 financial year to
   shareholders with the right to receive cash dividends.
3. The remaining Rp79.43 billion will increase retained earnings to support the Company's business development.




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       Management Discussion and Analysis                      Good Corporate Governance                              Sustainability Report




                                                          Keputusan                                                                     Realisasi
                                                          Resolution                                                                   Realization

                                                             AGENDA 3 / THIRD AGENDA
Menyetujui melimpahkan wewenang kepada Dewan Komisaris untuk menunjuk Kantor Akuntan Publik/Akuntan Publik untuk                            Telah
mengaudit Laporan Keuangan Perseroan untuk tahun buku 2023, dan melimpahkan wewenang kepada Dewan Komisaris untuk                      direalisasikan.
menetapkan honorarium Akuntan Publik tersebut serta persyaratan lain untuk penunjukannya.
Approved to authorize the Board of Commissioners to appoint a Public Accounting Firm/Public Accountant to audit the Financial          Fully realized.
Statements for the 2023 financial year and authorizing the Board of Commissioners to determine the honorarium of the Public
Accountant as well as other requirements for their appointment.
                                                            AGENDA 4 / FOURTH AGENDA
Menyetujui melimpahkan kewenangan kepada Pemegang Saham Utama untuk menetapkan gaji dan honorarium, uang jasa,                              Telah
dan tunjangan bagi anggota Direksi dan Dewan Komisaris Perseroan untuk tahun buku 2023.                                                direalisasikan.
Approved to authorize the Major Shareholders to determine the honorarium and other allowances for the Board of Directors               Fully realized.
and Board of Commissioners for the 2023 financial year.
                                                             AGENDA 5 / FIFTH AGENDA
Menyetujui perubahan anggota Direksi dan Dewan Komisaris Perseroan yaitu dengan:                                                            Telah
1. Memberhentikan dengan hormat dari jabatannya Bapak Agus Purnomo, SE selaku Direktur Perseroan, kepada yang                          direalisasikan.
   bersangkutan Perseroan mengucapkan banyak terima kasih atas jasa yang telah diberikan selama menjabat serta
   memberikan penyelesaian dan pemberesan (acquit et de charge) atas tindakan yang telah dilakukan sepanjang tindakan
   tersebut sesuai dan tidak menyimpang dengan Anggaran Dasar dan ketentuan peraturan yang berlaku.
2. Mengangkat:
   Komisaris Independen            : Hans-Gerd Wienands
   Komisaris                       : Atiff Ibrahim Gill
   Direktur                        : Andy Purwohardono

  Dengan demikian terhitung sejak ditutupnya Rapat ini, susunan anggota Direksi dan Dewan Komisaris Perseroan menjadi
  sebagai berikut.
  Dewan Komisaris
  Komisaris Utama                 : Heyzer Harsono
  Wakil Komisaris Utama           : Rasid Harsono
  Wakil Komisaris Utama           : Setyo Wahono
  Komisaris                       : Michael W. P. Soeryadjaya
  Komisaris                       : Atiff Ibrahim Gill
  Komisaris Independen            : Sutanto
  Komisaris Independen            : Robiyanto
  Komisaris Independen            : Hans-Gerd Wienands

   Direksi
   Direktur Utama                  : Rachmat Harsono
   Wakil Direktur Utama            : Ferryawan Utomo
   Direktur                        : Imelda Mulyani Harsono
   Direktur                        : Nini Liemijanto
   Direktur                        : Budi Susanto
   Direktur                        : Octavianus Santoso Rastanto
   Direktur                        : Djanarko Tjandra
   Direktur                        : Andy Purwohardono
3. Memberikan kuasa dan wewenang kepada Direksi Perseroan dengan hak substitusi untuk menyatakan dalam Akta Notaris
   tersendiri dan melakukan segala tindakan yang diperlukan sehubungan dengan perubahan Direksi dan Dewan Komisaris
   Perseroan tersebut sesuai dengan peraturan perundang-undangan yang berlaku, termasuk memberitahukan perubahan
   Direksi dan Dewan Komisaris Perseroan tersebut kepada Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia.
Approved the changes in the Board of Directors and Board of Commissioners by:                                                          Fully realized.
1. Respectfully discharged Mr. Agus Purnomo, SE as a Director, and the Company would like to thank him for his years of service
   and the settlement (acquit et de charge) for actions that have been taken and not deviate from the Articles of Association and
   any applicable regulations.
2. Appointed:
   Independent Commissioner           : Hans-Gerd Wienands
   Commissioner                       : Atiff Ibrahim Gill
   Director                           : Andy Purwohardono

  Thus, as of the closing of this Meeting, the composition of the members of the Board of Directors and Board of Commissioners
  was as follows.
  Board of Commissioners
  President Commissioner              : Heyzer Harsono
  Vice of President Commissioner : Rasid Harsono
  Vice of President Commissioner : Setyo Wahono
  Commissioner                        : Michael W. P. Soeryadjaya
  Commissioner                        : Atiff Ibrahim Gill
  Independent Commissioner            : Sutanto
  Independent Commissioner            : Robiyanto
  ndependent Commissioner             : Hans-Gerd Wienands




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                                                           Keputusan                                                                       Realisasi
                                                           Resolution                                                                     Realization

  Board of Directors
  President Director                       : Rachmat Harsono
  Vice President Director                  : Ferryawan Utomo
  Director                                 : Imelda Mulyani Harsono
  Director                                 : Nini Liemijanto
  Director                                 : Budi Susanto
  Director                                 : Octavianus Santoso Rastanto
  Director                                 : Djanarko Tjandra
  Director                                 : Andy Purwohardono

3. Approved to grant powerw and authority to the Board of Directors with substitution rights to declare in a separate Notary
   Deed and take all necessary actions in connection with the Change of the Board of Directors and Board of Commissioners
   following the applicable laws and regulations including notifying the Change of the Board of Directors and Board of
   Commissioners to Ministry of Law and Human Rights of the Republic of Indonesia following applicable regulations.
                                                              AGENDA 6 / SIXTH AGENDA
Menyetujui untuk menjaminkan lebih dari 50% maupun seluruh dari kekayaan bersih Perseroan dalam rangka mendapatkan                            Telah
pinjaman atas fasilitas yang akan diterima oleh Perseroan dari bank, perusahaan modal ventura, perusahaan pembiayaan,                    direalisasikan.
atau perusahaan pembiayaan infrastruktur atau masyarakat melalui penerbitan efek selain efek bersifat ekuitas melalui
penawaran umum, yang demikian satu dan lain dengan memenuhi syarat-syarat dan ketentuan Pasar Modal dan peraturan
perundang-undangan yang berlaku khususnya peraturan Pasar Modal, dan persetujuan ini berlaku sampai dengan
penyelenggaraan RUPS Tahunan 2024.
Approved to pledge more than 50% or all of the Company's net assets to obtain loans or facilities that will be received by the           Fully realized.
Company from banks, venture capital companies, finance companies, infrastructure financing companies, or the public through
the issuance of securities other than equity via public offerings, of which one and the other are to fulfil the terms and conditions
of the capital market and the prevailing laws and regulations concerning the capital market regulations, and this approval is
valid until the holding of the Annual GMS in 2024.
                                                            AGENDA 7 / SEVENTH AGENDA
Menyetujui perubahan Anggaran Dasar Perseroan terkait perbaikan redaksional Pasal 20.2 Anggaran Dasar Perseroan.                              Telah
                                                                                                                                         direalisasikan.
semula:
"20.2 Rapat Dewan Komisaris sebagaimana dimaksud pada ayat 1 dapat dilangsungkan, sah dan berhak mengambil keputusan
yang mengikat apabila dihadiri lebih dari ½ dari jumlah anggota Direksi hadir atau diwakili dalam rapat".

menjadi:
“20.2 Rapat Dewan Komisaris sebagaimana dimaksud pada ayat 1 dapat dilangsungkan, sah dan berhak mengambil keputusan
yang mengikat apabila dihadiri lebih dari ½ dari jumlah anggota Dewan Komisaris hadir atau diwakili dalam rapat”.
Approved the amendment of Article 20.2 of the Articles of Association.

previously:
"20.2 The Board of Commissioners meeting, as referred to in paragraph 1, can be held, is valid, and has the right to make                Fully realized.
binding decisions if attended by more than ½ of the total members of the Board of Directors present or represented at the
meeting".

to:
"20.2 The Board of Commissioners meeting as referred to in paragraph 1 can be held, is valid, and has the right to make
binding decisions if attended by more than ½ of the total members of the Board of Commissioners present or represented at
the meeting".
                                                              AGENDA 8 / EIGHTH AGENDA
Mengesahkan Laporan Realisasi Penggunaan Dana Hasil Penawaran Umum Berkelanjutan per 31 Desember 2022, sebagai                                Telah
berikut.                                                                                                                                 direalisasikan.
a. Obligasi Berkelanjutan II Aneka Gas Industri Tahap III Tahun 2021.
b. Sukuk Ijarah Berkelanjutan II Aneka Gas Industri Tahap III Tahun 2021.
c. Obligasi Berkelanjutan II Aneka Gas Industri Tahap IV Tahun 2021.
d. Sukuk Ijarah Berkelanjutan II Aneka Gas Industri Tahap IV Tahun 2021.
e. Sukuk Ijarah Berkelanjutan II Aneka Gas Industri Tahap V Tahun 2022.
Ratified the Report on the Realization of the Use of Proceeds from the Shelf Registration as of December 31, 2022, as follows.           Fully realized.
a. Shelf Registration II Aneka Gas Industri Bonds Phase III of 2021.
b. Shelf Registration II Aneka Gas Industri Sukuk Ijarah Phase III of 2021.
c. Shelf Registration II Aneka Gas Industri Bonds Phase IV of 2021.
d. Shelf Registration II Aneka Gas Industri Sukuk Ijarah Phase IV of 2021.
e. Shelf Registration II Aneka Gas Industri Sukuk Ijarah Phase V of 2022.




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Dewan Komisaris
Board of Commissioners



Dewan Komisaris adalah organ utama Perseroan yang                      The Board of Commissioners is the Company’s main organ that
mempunyai tanggung jawab serta kewenangan untuk                        responsible for supervising the Board of Directors. Its primary
mengawasi Direksi. Tugas utama Dewan Komisaris adalah                  duties include providing recommendations for improvements
memberikan      nasihat    perbaikan     terkait pengelolaan           in corporate management, ensuring the implementation of
perusahaan, memastikan implementasi GCG di seluruh lapisan             GCG across all organizational levels, and comprehensively
organisasi serta mengawasi secara komprehensif penerapan               supervising the implementation of internal control systems
sistem pengendalian internal dan manajemen risiko. Adalah hal          and risk management. It is essential that the Company’s
yang esensial bahwa pengelolaan Perseroan lebih dari sekadar           management goes beyond mere compliance with applicable
mematuhi regulasi yang berlaku, tetapi juga harus mengikuti            regulations and also adheres to high ethical standards.
standar etika yang baik. Hasil dari pengawasan yang dilakukan          The results of the Board of Commissioners’ supervision
oleh Dewan Komisaris menjadi bagian dari penilaian kinerja             serve as part of the performance assessment of the Board of
Direksi, dan informasinya disampaikan melalui RUPS yang                Directors and are reported during the Annual general meeting
diadakan setiap tahun.                                                 of shareholders (GMS).



Pedoman Kerja                                                          Work Guidelines

Dalam melaksanakan tugas dan fungsinya, Dewan Komisaris                In carrying out its duties and functions, the Board of
memiliki acuan kerja yang termuat dalam Piagam Dewan                   Commissioners has a working reference contained in the Board
Komisaris. Piagam Dewan Komisaris dievaluasi secara berkala            of Commissioners Charter (“BOC Charter”). BOC Charter is
dengan mengacu kepada peraturan perundang-undangan yang                evaluated periodically by referring to the prevailing laws and
berlaku. Piagam Dewan Komisaris, terakhir kali diperbarui              regulations. The BOC Charter, last updated on March 27, 2023,
pada tanggal 27 Maret 2023, meliputi panduan dalam pelaksanaan         includes guidelines for the implementation of the duties and
tugas dan tanggung jawab serta wewenang Dewan Komisaris.               responsibilities and authority of the Board of Commissioners.
Piagam Komisaris bertujuan untuk meningkatkan transparansi,            The BOC Charter has a purpose to increase the transparency,
akuntabilitas, dan pertanggungjawaban Dewan Komisaris dalam            accountability and responsibility of the Board of Commissioners
mengawasi Perseroan sejalan dengan prinsip-prinsip pengelolaan         in supervising the Company in line with the principles of sound
korporasi yang sehat, serta memberikan arahan bagi                     corporate management, as well as to provide direction for
Dewan Komisaris dalam melaksanakan fungsi pengawasannya                the Board of Commissioners in carrying out its supervisory
menurut Anggaran Dasar dan peraturan perundang-undangan                functions in accordance with the Articles of Association and
yang berlaku.                                                          prevailing laws and regulations.


Piagam Dewan Komisaris mengatur hal-hal berikut.                       The BOC charter regulates the following matters.
1. Struktur Keanggotaan.                                               1. Membership Structure.
2. Masa Jabatan.                                                       2. Term of Office.
3. Persyaratan Umum.                                                   3. General Requirements.
4. Tugas, Tanggung Jawab dan Wewenang.                                 4. Duties, Responsibilities and Authorities.
5. Rapat.                                                              5. Meetings.
6. Pelaporan dan Pertanggungjawaban.                                   6. Reporting.
7. Lain-lain (Rangkap Jabatan, Kepemilikan Saham, Nilai,               7. Others (Concurrent Position, Share Ownership, Value,
    Jam Kerja, dan Kode Etik Bisnis).                                      Working Hours, Business Code of Ethics).



Kriteria Penunjukan [ESG G-06]                                         Appointment Criteria [ESG G-06]

Dewan Komisaris diangkat oleh RUPS berdasarkan kriteria                The Board of Commissioners is appointed by the GMS based
yang ditetapkan dalam POJK 33/2014 dan Anggaran Dasar                  on the criteria set out in POJK 33/2014 and the Articles of
Perseroan sebagai berikut.                                             Association as follows.
1. Mempunyai akhlak, moral, dan integritas yang baik.                  1. Have good character, moral, and integrity.
2. Cakap melakukan perbuatan hukum.                                    2. Competent in performing legal acts.




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3. Dalam 5 tahun sebelum pengangkatan dan selama                      3. During the past 5 years prior to his appointment and his
   menjabat:                                                             tenure:
   a. Tidak pernah dinyatakan pailit;                                    a. Has never been declared bankrupt;
   b. Tidak pernah menjadi anggota Direksi dan/atau                      b. Has never been a member of the Board of Directors
       anggota Dewan Komisaris yang dinyatakan bersalah                      and/or member of the Board of Commissioners who
       menyebabkan suatu perusahaan dinyatakan pailit;                       was declared guilty of causing a company bankruptcy;
   c. Tidak pernah dihukum karena melakukan tindak pidana                c. Has never been convicted of a criminal offense that
       yang merugikan keuangan negara dan/atau yang                          is detrimental to the country’s financial lost and/or
       berkaitan dengan sektor keuangan;                                     related to the financial sector;
   d. Tidak pernah menjadi anggota Direksi dan/atau anggota              d. Has never been a member of the Board of Directors
       Dewan Komisaris yang selama menjabat:                                 and/or a member of the Board of Commissioners,
                                                                             who/whose during his tenure:
       1) Pernah tidak menyelenggarakan RUPS Tahunan;                        1) Did ever not hold an Annual GMS;
       2) Pertanggungjawabannya sebagai anggota Direksi                      2) Their accountability as members of the Board of
          dan/atau anggota Dewan Komisaris pernah tidak                          Directors and/or Board of Commissioners has not
          diterima oleh RUPS atau pernah tidak memberikan                        been rejected by the GMS or they have not failed to
          pertanggungjawaban sebagai anggota Direksi                             provide accountability as members of the Board of
          dan/atau anggota Dewan Komisaris kepada RUPS;                          Directors and/or Board of Commissioners to the GMS;
          serta                                                                  and
       3) Pernah      menyebabkan       perusahaan      yang                 3) Ever caused a company, which has obtained licenses,
          memperoleh izin, persetujuan, atau pendaftaran dari                    approval, or registration issued by the Financial
          Otoritas Jasa Keuangan tidak memenuhi kewajiban                        Services Authority, to fail to fulfill its obligation to
          menyampaikan Laporan Tahunan dan/atau Laporan                          submit Annual Reports and/or Financial Reports to
          Keuangan kepada Otoritas Jasa Keuangan.                                the Financial Services Authority.
4. Memiliki   komitmen     untuk     mematuhi     peraturan           4. Commits to comply with prevailing laws and regulations.
   perundang-undangan.
5. Memiliki pengetahuan dan/atau keahlian di bidang yang              5. Has knowledge and/or expertise in the fields required
   dibutuhkan Perseroan.                                                 by the Company.



Kebijakan Rangkap Jabatan                                             Policy on Concurrent Position

Rangkap jabatan Dewan Komisaris diatur secara tegas dalam             The concurrent positions of the Board of Commissioners are
Board Manual, sebagai berikut.                                        explicitly regulated in the Board Manual, as follows.
1. Anggota Dewan Komisaris dapat merangkap Jabatan                    1. Members of the Board of Commissioners may concurrently
   sebagai:                                                               serve as:
   a. Anggota Direksi paling banyak pada 2 Emiten atau                    a. member of the Board of Directors at most in 2 other
       Perusahaan Publik lain; dan                                             Issuers or Public Companies; and
   b. Anggota Dewan Komisaris paling banyak pada 2 Emiten                 b. member of the Board of Commissioners at a maximum
       atau Perusahaan Publik lain.                                            of 2 other Issuers or Public Companies.
2. Dalam hal anggota Dewan Komisaris tidak merangkap                  2. In the event that a member of the Board of Commissioners
   jabatan sebagai anggota Direksi, anggota Dewan Komisaris               does not concurrently serve as a member of the Board
   yang bersangkutan dapat merangkap jabatan sebagai                      of Directors, the relevant member of the Board of
   anggota Dewan Komisaris paling banyak pada 4 Emiten                    Commissioners may concurrently serve as a member of the
   atau Perusahaan Publik lain.                                           Board of Commissioners in a maximum of 4 other Issuers
                                                                          or Public Companies.
3. Anggota Dewan Komisaris dapat merangkap sebagai                    3. Members of the Board of Commissioners may concurrently
   anggota komite paling banyak pada 5 komite di Emiten                   serve as a member of a committee at a maximum of
   atau Perusahaan Publik di mana yang bersangkutan juga                  5 committees in the Issuer or Public Company where
   menjabat sebagai anggota Direksi atau anggota Dewan                    he/she also serves as a member of the Board of Directors
   Komisaris.                                                             or a member of the Board of Commissioners.




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Masa Jabatan                                                                            Term of Office
Masa jabatan anggota Dewan Komisaris adalah 3 tahun, yang                               The term of office for members of the Board of Commissioners
berakhir pada penutupan RUPS Tahunan tahun ketiga. Namun,                               is 3 years, ending at the close of the Annual GMS in the third
RUPS berhak memberhentikan anggota Dewan Komisaris                                      year. However, the GMS has the right to dismiss a member of
sebelum masa jabatan berakhir, dengan alasan yang jelas.                                the Board of Commissioners before the term expires, provided
Setelah masa jabatan selesai, anggota Dewan Komisaris                                   there are clear reasons. Upon the completion of their term,
dapat dinominasikan kembali oleh RUPS, dengan tetap                                     members of the Board of Commissioners may be re-nominated
memperhatikan ketentuan yang berlaku.                                                   by the GMS, subject to applicable regulations.



Komposisi [GRI 2-11] [ESG G-01]                                                         Composition [GRI 2-11] [ESG G-01]
Komposisi dan jumlah anggota Dewan Komisaris ditetapkan                                 The General Meeting of Shareholders determines the
oleh RUPS dengan memperhatikan visi, misi, dan rencana                                  composition and number of members of the Board of
strategis Perseroan untuk memungkinkan pengambilan                                      Commissioners, considering the Company’s vision, mission,
keputusan yang efektif, tepat dan cepat, serta dapat bertindak                          and strategic plans to enable them to arrive at effective,
secara independen. Berdasarkan Anggaran Dasar Perseroan                                 proper, and speedy decision-making and act independently.
dan Piagam Dewan Komisaris, komposisi dan susunan anggota                               Based on the Articles of Association and the BOC Charter,
Dewan Komisaris terdiri dari paling sedikit 3 orang anggota,                            the composition of the Board of Commissioners consists of at
yang terdiri dari 1 orang Komisaris Utama, paling sedikit                               least 3 members, consisting of 1 President Commissioner, at
1 orang Wakil Komisaris Utama dan 1 orang Komisaris atau                                least 1 Vice President Commissioner and 1 Commissioner or
lebih. Dari keseluruhan Dewan Komisaris di antaranya harus                              more. Of the entire Board of Commissioners, there must be an
terdapat Komisaris Independen, yang wajib terdiri paling sedikit                        Independent Commissioner, which must comprise at least 30%
30% dari jumlah seluruh anggota Dewan Komisaris.                                        of the total number of members of the Board of Commissioners.


Pada tahun 2024, tidak terdapat perubahan komposisi Dewan                               In 2024, the composition of the Board of Commissioners
Komisaris. Dengan demikian, komposisi Dewan Komisaris                                   remained the same. Therefore, the composition of the Board of
Perseroan per tanggal 31 Desember 2024 sebagai berikut.                                 Commissioners as of December 31, 2024, is as follows.


                                                                                                    Periode Jabatan
                Nama                                 Jabatan                  Masa Jabatan                                          Dasar Pengangkatan
                                                                                                      Assignment
                Name                                 Position                 Term of Office                                        Basis of Appointment
                                                                                                         Period

                                          Komisaris Utama                                             Periode pertama           Akta No. 51 tanggal 27 Juli 2022
 Heyzer Harsono                                                                  2022-2025
                                          President Commissioner                                        First period            Deed No. 51 dated July 27, 2022
                                          Wakil Komisaris Utama                                       Periode kelima            Akta No. 51 tanggal 27 Juli 2022
 Rasid Harsono                                                                   2022-2025
                                          Vice President Commissioner                                  Fifth period             Deed No. 51 dated July 27, 2022
                                          Wakil Komisaris Utama                                       Periode pertama           Akta No. 51 tanggal 27 Juli 2022
 Setyo Wahono*)                                                                  2022-2025
                                          Vice President Commissioner                                   First period            Deed No. 51 dated July 27, 2022
                                          Komisaris                                                   Periode pertama           Akta No. 51 tanggal 27 Juli 2022
 Michael W. P. Soeryadjaya                                                       2022-2025
                                          Commissioner                                                  First period            Deed No. 51 dated July 27, 2022
                                          Komisaris                                                   Periode pertama           Akta No. 68 tanggal 31 Mei 2023
 Atiff Ibrahim Gill                                                              2023-2026
                                          Commissioner                                                  First period            Deed No. 68 dated May 31, 2023
                                          Komisaris Independen                                        Periode pertama           Akta No. 51 tanggal 27 Juli 2022
 Sutanto                                                                         2022-2025
                                          Independent Commissioner                                      First period            Deed No. 51 dated July 27, 2022
                                          Komisaris Independen                                        Periode pertama           Akta No. 51 tanggal 27 Juli 2022
 Robiyanto                                                                       2022-2025
                                          Independent Commissioner                                      First period            Deed No. 51 dated July 27, 2022
                                          Komisaris Independen                                        Periode pertama           Akta No. 68 tanggal 31 Mei 2023
 Hans-Gerd Wienands                                                              2023-2026
                                          Independent Commissioner                                      First period            Deed No. 68 dated May 31, 2023
*) Mengajukan pengunduran diri pada 20 Januari 2025. Informasi terkait perubahan komposisi Dewan Komisaris Perseroan diungkapkan pada bab Profil Perusahaan. / Tender his
   resignation on January 20, 2025. Information regarding changes in the composition of the Board of Commissioners is disclosed in the Company Profile section.




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Tugas dan Tanggung Jawab [GRI 2-12, 2-13]                                                 Duties and Responsibilities [GRI 2-12, 2-13]

Tugas dan tanggung jawab Dewan Komisaris diuraikan sebagai                                The duties and responsibilities of the Board of Commissioners
berikut.                                                                                  are described as follows.
1. Bertanggung jawab penuh atas pengawasan pengelolaan                                    1. Being fully responsible for overseeing the Company’s
    Perseroan oleh Direksi, termasuk untuk memberi nasihat                                    management governed by the Board of Directors, including
    kepada Direksi, dengan itikad baik, penuh tanggung jawab,                                 advising the Board of Directors with good faith, full of
    dan kehati-hatian.                                                                        responsibility, and prudence.
2. Menyelenggarakan RUPS Tahunan dan RUPS lainnya                                         2. Organize the Annual GMS and other GMS in accordance with
    sesuai dengan kewenangannya sebagaimana diatur dalam                                      its authority as stipulated in the laws and regulations and
    peraturan perundang-undangan dan Anggaran Dasar.                                          the Articles of Association.
3. Membentuk Komite Audit dan komite lainnya guna                                         3. Establish an Audit Committee and other committees to
    mendukung efektivitas pelaksanaan tugas dan tanggung                                      support the effectiveness of task implementation.
    jawabnya.
4. Melakukan evaluasi terhadap kinerja komite yang                                        4. Evaluate the performance of committees assisting the
    membantu pelaksanaan tugas dan tanggung jawabnya                                         implementation of their duties and responsibilities at the
    setiap akhir tahun buku.                                                                 end of each financial year.


Dalam melaksanakan tugasnya, setiap anggota Dewan                                         In carrying out their duties, each member of the Board of
Komisaris harus:                                                                          Commissioners must:
1. Mematuhi Anggaran Dasar Perseroan, Peraturan                                           1. Comply with the Company’s Articles of Association,
    Perundangan serta keputusan RUPS dan bertindak                                            Legislation, and GMS decisions and act and behave
    dan bersikap profesional, efisien, transparan, menjaga                                    professionally, efficiently, transparently, maintaining
    kemandirian dan akuntabilitas serta, bertanggung jawab;                                   independence, accountability, responsibility, and fairness;
2. Bertindak untuk kepentingan Perseroan dan sesuai dengan                                2. Act in the interests of the Company and per its purposes
    maksud dan tujuan perusahaan serta tidak dimaksudkan                                      and objectives. The act is not intended for the interests of
    untuk kepentingan pihak dan golongan tertentu;                                            certain parties and groups;
3. Beritikad baik, penuh kehati-hatian, bertanggung jawab                                 3. In good faith, full of prudence, responsible for carrying
    dalam menjalankan tugas pengawasan dan pemberian                                          out supervisory duties and providing advice to the Board
    nasihat kepada Direksi untuk kepentingan Perseroan dan                                    of Directors for the benefit of the Company and per the
    sesuai dengan maksud dan tujuan Perseroan; serta                                          purposes and objectives of the Company; and
4. Menjaga kerahasiaan data dan/atau informasi Perseroan.                                 4. Maintain the confidentiality of the Company’s data and/or
                                                                                              information.


Selain menjalankan tugas dan tanggung jawab secara kolektif,                              In addition to carrying out duties and responsibilities collectively,
Perseroan juga membagi tugas dan tanggung jawab kepada                                    the Company also assigns specific duties and responsibilities to
masing-masing anggota Dewan Komisaris sebagai berikut.                                    each member of the Board of Commissioners as follows.


     Nama dan Jabatan                                                                 Tugas dan Tanggung Jawab
     Name and Position                                                                Duties and Responsibilities

 Heyzer Harsono                       1. Melakukan pemanggilan Rapat Dewan Komisaris                   1. Calling the Board of Commissioners Meetings with an
 Komisaris Utama                         secara tertulis yang disampaikan kepada seluruh                  invitation to be submitted to all members of the Board
 President Commissioner                  anggota Dewan Komisaris dengan mencantumkan                      of Commissioners stating the agenda, date, time, and
                                         acara, tanggal, waktu dan tempat rapat;                          place of the meetings;
                                      2. Memimpin Rapat Dewan Komisaris; serta                         2. Chairing the Board of Commissioners Meetings; and
                                      3. Menelaah laporan-laporan dan usulan yang diterima             3. Reviewing the reports and proposals received from
                                         dari anggota Dewan Komisaris lainnya maupun dari                 fellow members of the Board of Commissioners and
                                         komite-komite di bawah Dewan Komisaris.                          the Committees under the Board of Commissioners.
 Rasid Harsono                        1. Menelaah dan melakukan pengawasan terkait                     1. Reviewing and supervising the business plans
 Wakil Komisaris Utama                   rencana bisnis yang disampaikan oleh Direksi, baik               submitted by the Board of Directors, both short-term,
 Vice President Commissioner             jangka pendek, jangka menengah, dan jangka panjang               medium-term, and long term, including the Company’s
                                         termasuk pengembangan usaha Perseroan; serta                     business development; and
 Setyo Wahono*)
                                      2. Menelaah dan melakukan pengawasan terkait                     2. Reviewing and conducting supervision related to
 Wakil Komisaris Utama
                                         pengembangan usaha dan kegiatan operasional                      business development and logistic operational activities
 Vice President Commissioner
                                         logistik yang dijalankan oleh Direksi Perseroan.                 undertaken by the Company’s Board of Directors.
*) Mengajukan pengunduran diri pada 20 Januari 2025. / Tender his resignation on January 20, 2025.




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    Nama dan Jabatan                                                       Tugas dan Tanggung Jawab
    Name and Position                                                      Duties and Responsibilities

 Michael W. P. Soeryadjaya       1. Melakukan koordinasi lintas sektoral dan hubungan         1. Coordinating cross-sectoral and inter-agency relations
 Komisaris                          antar lembaga untuk kepentingan Perseroan;                   for the Company's benefits;
 Commissioner                    2. Melaksanakan upaya, kegiatan, dan pekerjaan               2. Carrying out efforts, activities, and other work for
                                    lainnya untuk kepentingan Perseroan sepanjang                the Company's benefit as long as it does not conflict
 Atiff Ibrahim Gill
                                    tidak bertentangan dengan ketentuan peraturan                with the provisions of laws and regulations, Company
 Komisaris
                                    perundangan, peraturan Perseroan, Anggaran Dasar,            regulations, Articles of Association, and/or GMS
 Commissioner
                                    dan/atau Keputusan RUPS; serta                               Decisions; and
                                 3. Melaporkan kepada Komisaris Utama Perseroan               3. Reporting to the President Commissioner of the
                                    mengenai upaya, pekerjaan, dan kegiatannya.                  Company about its efforts, work, and activities.
 Sutanto                         1. Menelaah dan melakukan pengawasan terhadap                1. Reviewing and supervising the financial management
 Komisaris Independen               pengelolaan keuangan Perseroan dan Entitas Anak              of the Company and its subsidiaries;
 Independent Commissioner           Perseroan;
                                 2. Menelaah dan melakukan pengawasan terhadap                2. Reviewing and supervising the preparation of
 Robiyanto
                                    penyusunan Laporan Keuangan Perseroan; serta                 the Company’s Financial Statements; and
 Komisaris Independen
                                 3. Menelaah hasil-hasil diskusi dari Komite Audit dengan     3. Reviewing the results of discussions from the Audit
 Independent Commissioner
                                    Direksi, Internal Audit, dan Auditor Independen yang         Committee with the Board of Directors, Internal Audit,
 Hans-Gerd Wienands                 selanjutnya dibahas dalam Rapat Dewan Komisaris.             and external Auditors, which will then be further
 Komisaris Independen                                                                            discussed at the Board of Commissioners Meetings.
 Independent Commissioner




Komisaris Independen                                                          Independent Commissioner

Komisaris Independen merupakan anggota Dewan Komisaris                        An Independent Commissioner is a member of the Board of
yang tidak memiliki hubungan keuangan, kepengurusan,                          Commissioners who has no financial, managerial, shareholding,
kepemilikan saham dan/atau hubungan keluarga dengan                           and/or family relationship with other members of the Board of
anggota Dewan Komisaris, anggota Direksi, dan/atau Pemegang                   Commissioners, the Board of Directors, and/or the Controlling
Saham Pengendali atau dengan Perseroan yang mungkin                           Shareholder, or the Company itself, which could hinder or
menghalangi atau menghambat posisinya untuk bertindak                         compromise their ability to act independently in accordance with
independen sesuai dengan prinsip-prinsip GCG. Komisaris                       GCG principles. Independent Commissioner plays a crucial role
Independen berperan penting menjaga objektivitas dalam                        in maintaining objectivity in decision-making and representing
pengambilan keputusan dan mewakili kepentingan Pemegang                       the interests of Minority Shareholders.
Saham Minoritas.


Hingga akhir tahun 2024, Perseroan memiliki 3 orang Komisaris                 As of 2024, the Company has 3 Independent Commissioners
Independen dari 8 orang anggota Dewan Komisaris atau 37,50%,                  out of 8 members of the Board of Commissioners or 37.50%,
sesuai dengan ketentuan POJK 33/2014 yang mengharuskan                        following the provisions of POJK 33/2014, which regulates the
jumlah Komisaris Independen sekurang-kurangnya 30% dari                       number of Independent Commissioners shall be at least 30%
total anggota.                                                                from total members.


Kriteria Pengangkatan Komisaris Independen                                    Criteria for the Appointment of
                                                                              an Independent Commissioner
Selain memenuhi kriteria pengangkatan sebagai Komisaris,                      In addition to meeting the general criteria for appointment as a
Komisaris Independen juga harus memenuhi persyaratan                          Commissioner, an Independent Commissioner must also fulfill
tambahan berikut.                                                             the following additional requirements.


                             Kriteria Komisaris Independen                                                                               Hans-Gerd
                                                                                                     Sutanto          Robiyanto
                           Independent Commissioner Criteria                                                                             Wienands

 Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk
 merencanakan, memimpin, mengendalikan, atau mengawasi kegiatan Emiten atau Perseroan
 Publik tersebut dalam waktu 6 bulan terakhir, kecuali pengangkatan kembali sebagai
 Komisaris Independen Perseroan pada periode berikutnya.
 Is not a person who has worked for or has had the authority and responsibility over planning,
 directing, controlling or supervising activities of the Company within the 6 month period
 prior to the proposed appointment, except in the case of reappointment of an Independent
 Commissioner of the Company for the next period.




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                  Kilas Kinerja 2024                                        Laporan Manajemen                               Profil Perusahaan
             Performance Overview in 2024                                   Management Report                                Company Profile




                                 Kriteria Komisaris Independen                                                                                  Hans-Gerd
                                                                                                             Sutanto        Robiyanto
                               Independent Commissioner Criteria                                                                                Wienands

 Tidak mempunyai saham, baik langsung maupun tidak langsung, pada Perseroan.
 Does not have any shareholding in the Company, either directly or indirectly.
 Tidak mempunyai hubungan afiliasi dengan Perseroan, anggota Dewan Komisaris,
 anggota Direksi, atau Pemegang Saham Utama Perseroan.
 Does not have any affiliation with the Company, any member of the Board of Commissioners,
 any member of the Board of Directors or any principal shareholder of the Company.
 Tidak mempunyai hubungan usaha, baik langsung maupun tidak langsung, yang berkaitan
 dengan kegiatan usaha Perseroan.
 Does not have any business relationship, directly or indirectly, related to the Company’s
 business activities.




Pernyataan Independensi Komisaris Independen                                              Independence Statement of
                                                                                          Independent Commissioner
Seluruh Komisaris Independen menyampaikan pernyataan                                      All Independent Commissioners submit a statement of
independensi pada saat pengangkatannya berlaku efektif.                                   independence at the time their appointment becomes effective.
Sesuai dengan POJK 33/2014, Komisaris Independen yang                                     As per POJK 33/2014, Independent Commissioners reappointed
diangkat kembali setelah menjabat lebih dari 2 periode juga                               after serving more than 2 terms will also submit a statement
akan menyampaikan pernyataan Independensi. Pernyataan                                     of independence. Statement of Independence of Independent
Independensi Komisaris Independen PT Samator Indo Gas Tbk                                 Commissioners of PT Samator Indo Gas Tbk has been
telah ditandatangani oleh seluruh anggota Komisaris                                       signed by all members of the Independent Commissioners on
Independen pada 22 Agustus 2022.                                                          August 22, 2022.



Rapat [ESG G-02]                                                                          Meeting [ESG G-02]

Sesuai dengan Anggaran Dasar Perusahaan dan mengacu pada                                  Under the Article of Associations and the POJK 33/2014,
ketentuan POJK 33/2014, Dewan Komisaris wajib mengadakan                                  the Board of Commissioners shall hold a regular meeting at least
rapat secara berkala sekurang-kurangnya 1 kali dalam                                      1 every 2 months. On top of that, the Board of Commissioners
2 bulan. Selain rapat Dewan Komisaris, Dewan Komisaris dan                                and the Board of Directors also shall hold a joint meeting at
Direksi wajib juga wajib mengadakan rapat gabungan secara                                 least 1 every 4 months. In 2024, the Board of Commissioners
berkala paling sedikit 1 kali dalam setiap 4 bulan. Pada tahun                            has conducted 6 meetings with following attendance rate and
2024, Dewan Komisaris telah mengadakan 6 kali rapat, dengan                               agenda.
tingkat kehadiran sebagai berikut.


                                                                                  Jumlah Rapat         Jumlah Kehadiran           Tingkat Kehadiran
                 Nama                                 Jabatan
                                                                                   Number of              Number of               Attendance Level
                 Name                                 Position
                                                                                    Meeting               Attendance                     (%)

                                           Komisaris Utama
 Heyzer Harsono                                                                            6                    6                          100,00
                                           President Commissioner
                                           Wakil Komisaris Utama
 Rasid Harsono                                                                             6                    6                          100,00
                                           Vice President Commissioner
                                           Wakil Komisaris Utama
 Setyo Wahono*)                                                                            6                    6                          100,00
                                           Vice President Commissioner
                                           Komisaris
 Michael W. P. Soeryadjaya                                                                 6                    2                           33,33
                                           Commissioner
                                           Komisaris
 Atiff Ibrahim Gill                                                                        6                    3                           50,00
                                           Commissioner
                                           Komisaris Independen
 Sutanto                                                                                   6                    2                           33,33
                                           Independent Commissioner
                                           Komisaris Independen
 Robiyanto                                                                                 6                    6                          100,00
                                           Independent Commissioner
                                           Komisaris Independen
 Hans-Gerd Wienands                                                                        6                    3                           50,00
                                           Independent Commissioner
 Rata-Rata Kehadiran Rapat (%)
                                                                                                                                            70,83
 Average Attendance Level (%)

*) Mengajukan pengunduran diri pada 20 Januari 2025. / Tender his resignation on January 20, 2025.




186       PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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         Analisis dan Pembahasan Manajemen                           Tata Kelola Perusahaan yang Baik                           Laporan Keberlanjutan
         Management Discussion and Analysis                             Good Corporate Governance                                Sustainability Report




Agenda Rapat
Meeting Agenda

        Tanggal                                                                           Agenda Rapat
         Date                                                                            Meeting Agenda

                             • Pembahasan Evaluasi Kinerja Perseroan Tahun 2023.                     • Discussion on the Company’s 2023 Performance Evaluation.
 28 Februari 2024            • Pembahasan Rencana Aksi Korporasi dan Rencana                         • Discussion on the Corporate Action Plan and the
 February 28, 2024             Strategis Perseroan untuk Kuartal I 2024, serta                         Company’s Strategic Plan for Quartal 1 2024, as well as
                               persetujuan Dewan Komisaris untuk rencana tersebut.                     the Board of Commissioners’ approval of the plan.
                             • Pembahasan Evaluasi Kinerja Perseroan Kuartal I 2024.                  • Discussion on the Company’s Quartal 1 2024 Performance
                                                                                                        Evaluation.
 23 April 2024
                             • Pembahasan Evaluasi Rencana Korporasi dan Rencana                      • Discussion on the Corporate Action Plan and the
 April 23, 2024
                               Strategis Perseroan untuk Kuartal II 2024, serta                         Company’s Strategic Plan for Quartal 2 2024, as well as
                               persetujuan Dewan Komisaris untuk rencana tersebut.                      the Board of Commissioners’ approval of the plan.
                             • Pembahasan Rencana Korporasi dan Rencana Strategis                     • Discussion on the Corporate Action Plan and the
 27 May 2024                   Perseroan untuk Kuartal III 2024, serta persetujuan                      Company’s Strategic Plan for Quartal 3 2024, as well as
 May 27, 2024                  Dewan Komisaris untuk rencana tersebut.                                  the Board of Commissioners’ approval of the plan.
                             • Pembahasan Nominasi dan Remunerasi.                                    • Discussion on Nomination and Remuneration
                             • Pembahasan Evaluasi Kinerja Perseroan Kuartal III 2024.                • Discussion on the Company’s Quartal 3 2024 Performance
                                                                                                        Evaluation.
 28 Agustus 2024
                             • Pembahasan Evaluasi Rencana Korporasi dan Rencana                      • Discussion on the Corporate Action Plan and the
 August 28, 2024
                               Strategis Perseroan untuk Kuartal IV 2024, serta                         Company’s Strategic Plan for Quartal 4 2024, as well as
                               persetujuan Dewan Komisaris untuk rencana tersebut.                      the Board of Commissioners’ approval of the plan.
                             • Pembahasan Evaluasi Kinerja Perseroan Kuartal IV 2024.                 • Discussion on the Company’s Quartal 4 2024 Performance
                                                                                                        Evaluation.
 30 September 2024
                             • Pembahasan Evaluasi Rencana Korporasi dan Rencana                      • Discussion on the Corporate Action Plan and the
 September 30, 2024
                               Strategis Perseroan untuk tahun 2025, serta persetujuan                  Company’s Strategic Plan for 2025, as well as the Board of
                               Dewan Komisaris untuk rencana tersebut.                                  Commissioners’ approval of the plan.




Rapat Gabungan Dewan Komisaris                                                            Joint Meetings of the Board of Commissioners
dan Direksi [GRI 2-26]                                                                    and the Board of Directors [GRI 2-26]
Rapat gabungan antara Dewan Komisaris dan Direksi wajib                                   Joint meetings of the Board of Commissioners and the Board
diadakan minimal sekali dalam 4 bulan, sesuai dengan POJK                                 of Directors must be held at least once every 4 months, in
33/2014 dan Pedoman Direksi Perseroan. Selama tahun                                       accordance with POJK 33/2014 and the Board of Directors
2024, Dewan Komisaris dan Direksi telah mengadakan rapat                                  Guidelines. In 2024, the Board of Commissioners and the Board
gabungan sebanyak 3 kali, dengan tingkat kehadiran sebagai                                of Directors held 3 joint meetings, with the attendance rate as
berikut.                                                                                  follows.


                                                                                  Jumlah Rapat               Jumlah Kehadiran            Tingkat Kehadiran
                Nama                                  Jabatan
                                                                                   Number of                    Number of                Attendance Level
                Name                                  Position
                                                                                    Meeting                     Attendance                      (%)

                                                        DEWAN KOMISARIS / BOARD OF COMMISSIONERS
                                           Komisaris Utama
 Heyzer Harsono                                                                           3                           3                          100,00
                                           President Commissioner
                                           Wakil Komisaris Utama
 Rasid Harsono                                                                            3                           3                          100,00
                                           Vice President Commissioner
                                           Wakil Komisaris Utama
 Setyo Wahono*)                                                                           3                           3                          100,00
                                           Vice President Commissioner
                                           Komisaris
 Michael W. P. Soeryadjaya                                                                3                           2                            66,67
                                           Commissioner
                                           Komisaris
 Atiff Ibrahim Gill                                                                       3                           3                          100,00
                                           Commissioner
                                           Komisaris Independen
 Sutanto                                                                                  3                           3                          100,00
                                           Independent Commissioner
                                           Komisaris Independen
 Robiyanto                                                                                3                           3                          100,00
                                           Independent Commissioner
                                           Komisaris Independen
 Hans-Gerd Wienands                                                                       3                           3                          100,00
                                           Independent Commissioner
*) Mengajukan pengunduran diri pada bulan 20 Januari 2025. / Tender his resignation on January 20, 2025.




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           Performance Overview in 2024                           Management Report                                Company Profile




                                                                       Jumlah Rapat        Jumlah Kehadiran             Tingkat Kehadiran
                Nama                             Jabatan
                                                                        Number of             Number of                 Attendance Level
                Name                             Position
                                                                         Meeting              Attendance                       (%)

                                                            DIREKSI / BOARD OF DIRECTORS
                                      Direktur Utama
 Rachmat Harsono                                                              3                      3                           100,00
                                      President Director
                                      Wakil Direktur Utama
 Ferryawan Utomo                                                              3                      3                           100,00
                                      Vice President Director
                                      Direktur
 Imelda Mulyani Harsono                                                       3                      3                           100,00
                                      Director
                                      Direktur
 Nini Liemijanto                                                              3                      3                           100,00
                                      Director
                                      Direktur
 Budi Susanto                                                                 3                      3                           100,00
                                      Director
                                      Direktur
 Djanarko Tjandra                                                             3                      3                           100,00
                                      Director
                                      Direktur
 Octavianus Santoso Rastanto                                                  3                      3                           100,00
                                      Director
                                      Direktur
 Andy Purwohardono                                                            3                      3                           100,00
                                      Director
 Rata-Rata Kehadiran (%)
                                                                                                                                  97,92
 Average Attendance (%)



Agenda Rapat
Meeting Agenda

       Tanggal                                                                Agenda Rapat
        Date                                                                 Meeting Agenda

                         Pembahasan Rencana Korporasi dan Rencana Strategis           Discussion on the Corporate Plan and the Company's
     27 Mei 2024
                         Perusahaan untuk Kuartal-III 2024, serta persetujuan Dewan   Strategic Plan for Quartal III 2024, as well as the Board of
     May 27, 2024
                         Komisaris untuk rencana tersebut.                            Commissioners' approval of the plan.
                         • Pembahasan Evaluasi Kinerja Perusahaan Kuartal III         • Discussion on the Company's Quartal III 2024 Performance
                           2024.                                                        Evaluation.
  30 September 2024
                         • Pembahasan Evaluasi Rencana Korporasi dan Rencana          • Discussion on the Corporate Action Plan and the
  September 30, 2024
                           Strategis Perusahaan untuk Kuartal IV 2024, serta            Company's Strategic Plan for Quartal IV 2024, as well as
                           persetujuan Dewan Komisaris untuk rencana tersebut.          the Board of Commissioners' approval of the plan.
                         • Pembahasan Evaluasi Kinerja Perusahaan Kuartal IV          • Discussion on the Company's Quartal IV 2024 Performance
                           2024.                                                        Evaluation.
  16 Desember 2024
                         • Pembahasan Evaluasi Rencana Korporasi dan Rencana          • Discussion on the Corporate Action Plan and the
  December 16, 2024
                           Strategis Perusahaan untuk tahun 2025, serta persetujuan     Company's Strategic Plan for 2025, as well as the Board of
                           Dewan Komisaris untuk rencana tersebut.                      Commissioners' approval of the plan.




Program Orientasi                                                            Induction Program

Perseroan telah menetapkan kebijakan program orientasi bagi                  The Company conducts an induction program for the new
Komisaris yang baru dengan tujuan memberikan gambaran atas                   members of the Board of Commissioners, aiming to provide
aktivitas bisnis, rencana perusahaan ke depan, pedoman kerja                 the complete picture of the Company’s business activities,
dan hal lainnya yang menjadi tanggung jawab Dewan Komisaris.                 plans, work guidelines, and other matters relating to the
Pada tahun 2024, tidak terdapat pengangkatan anggota Dewan                   responsibilities of the Board of Commissioners. In 2024,
Komisaris baru, sehingga tidak dilakukan program pengenalan                  no new members of the Board of Commissioners were
bagi anggota Dewan Komisaris yang baru diangkat.                             appointed. Therefore, no induction program was conducted for
                                                                             newly appointed members of the Board of Commissioners.




188     PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 191
       Analisis dan Pembahasan Manajemen                 Tata Kelola Perusahaan yang Baik                          Laporan Keberlanjutan
       Management Discussion and Analysis                   Good Corporate Governance                               Sustainability Report




Pelatihan [GRI 2-17] [ESG G-05]                                             Training [GRI 2-17] [ESG G-05]

Pelatihan Dewan Komisaris bertujuan untuk meningkatkan                      Training for the Board of Commissioners has a purpose to
kompetensi serta pemahaman anggota mengenai berbagai                        improve members' competencies and understanding of various
aspek, seperti tata kelola perusahaan yang baik, peraturan                  aspects, such as good corporate governance, applicable
yang berlaku, standar industri, dan isu keberlanjutan. Pelatihan            regulations, industry standards, and sustainability issues.
ini dapat dilakukan melalui berbagai metode, baik yang                      This training can be conducted through various methods,
diselenggarakan oleh pihak internal Perseroan, pihak ketiga,                whether organized by the Company's internal team, third
maupun secara mandiri. Selama tahun 2024, Dewan Komisaris                   parties, or independently. In 2024, the Board of Commissioners
telah mengikuti berbagai pelatihan, dengan rincian sebagai                  participated in several training programs, with the following
berikut.                                                                    details.


           Nama                 Jabatan                  Nama Pelatihan                      Tanggal Pelatihan              Penyelenggara
           Name                 Position                 Training Name                         Training Date                  Organizer

 Heyzer Harsono             Komisaris Utama   Achieving the Billion Dollar Company            3-4 Desember 2024      PT Samator
                            President                                                        December 3-4, 2024
                            Commissioner
 Rasid Harsono              Wakil Komisaris   Seminar Nasional Economic Outlook 2025            1 Oktober 2024       Asosiasi Perusahaan
                            Utama                                                                                    Pembiayaan Indonesia (APPI)
                            Vice President    National Seminar on Economic Outlook              October 1, 2024      Indonesia Finance Services
                            Commissioner      2025                                                                   Association
                                              Achieving the Billion Dollar Company           3-4 Desember 2024       PT Samator
                                                                                             December 3-4, 2024
 Sutanto                    Komisaris         Strategi Mencegah Serangan Siber                 29 Februari 2024      OJK Institute
                            Independen        Cyberattack Prevention Strategy                  February 29, 2024
                            Independent       Strategi Mengakselarasi Pangsa Pasar              21 Maret 2024        OJK Institute
                            Commissioner      Keuangan Syariah
                                              Strategy to Accelerate Market Share of            March 21, 2024
                                              Islamic Finance
                                              Bimtek Pengisian Monev PPG                          4 Juli 2024        Komisi Pemberantasan Korupsi
                                              Tahun 2024                                                             (KPK) Republik Indonesia
                                              Technical Training on Filling Out                  July 4, 2024        Corruption Eradication
                                              the 2024 PPG Monitoring and Evaluation                                 Commission of the Republic of
                                              (Monev) Report                                                         Indonesia
                                              Big Data, Data Science, dan Artificial             11 Juli 2024        SUHU Training Consulting
                                              Intelligence “Solusi Efisiensi Kerja dan
                                              Pendukung Bisnis”
                                              Big Data, Data Science, and Artificial             July 11, 2024
                                              Intelligence“Work Efficiency Solutions
                                              and Business Support”
                                              Pelatihan Persiapan Certification in             28 Agustus 2024       The Risk Governance Institute
                                              Risk Management Assurance (CRMA)
                                              Preparation Training to take Certification       August 28, 2024
                                              in Risk Management Assurance (CRMA)
                                              Master in Human Resources (HR)                  4 November 2024        Arun Singhai BI-Tech, MBA
                                              Management (HRM)                                November 4, 2024       (IIM-B) Unilever, J&J, Danone,
                                                                                                                     IIMU, Cello
                                              Qualified Risk Governance Professional          9 Desember 2024        Center for Risk Management &
                                              (QRGP)                                          December 9, 2024       Sustainability (CRMS)
 Robiyanto                  Komisaris         Peran Undang-Undang Pengembangan                 15 Februari 2024      Otoritas Jasa Keuangan
                            Independen        dan Penguatan Sektor Keuangan
                                              (UU P2SK) dalam Memberikan Efek Jera
                                              bagi Pelaku Jasa Keuangan Ilegal
                            Independent       The Role of the Financial Sector                 February 15, 2024     Financial Service Authority
                            Commissioner      Development and Strengthening Law
                                              (P2SK Law) in Deterring Illegal Financial
                                              Service Providers
                                              Outlook Ekonomi dan Keuangan                     22 Februari 2024      Otoritas Jasa Keuangan
                                              di Tahun 2024
                                              Economic and Financial Outlook for 2024          February 22, 2024     Financial Service Authority
                                              Strategi Mencegah Serangan Siber                 29 Februari 2024      Otoritas Jasa Keuangan
                                              Cyberattack Prevention Strategy                  February 29, 2024     Financial Service Authority




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               Kilas Kinerja 2024                            Laporan Manajemen                               Profil Perusahaan
          Performance Overview in 2024                       Management Report                                Company Profile




         Nama                    Jabatan               Nama Pelatihan                  Tanggal Pelatihan            Penyelenggara
         Name                    Position              Training Name                     Training Date                Organizer

                                            Artificial Intelligence Changes               7 Maret 2024       Otoritas Jasa Keuangan
                                            the Face of Financial Sector                  March 7, 2024      Financial Service Authority
                                            Peluang dan Tantangan Aset Digital              6 Mei 2024       Otoritas Jasa Keuangan
                                            di Indonesia
                                            Opportunities and Challenges of                May 6, 2024       Financial Service Authority
                                            Digital Assets in Indonesia
                                            Kongres dan Seminar Teknik ke-11,              6-8 Mei 2024      Asosiasi Gas Industri Indonesia
                                            “Dekarbonisasi & Energi Terbarukan -
                                            Peran Sektor Gas Industri dalam
                                            Menyongsong Indonesia Emas 2045”                                 Indonesian Industrial
                                            11th Technical Congress and Seminar:          May 6-8, 2024      Gas Association
                                            “Decarbonization & Renewable Energy –
                                            The Role of the Industrial Gas Sector in
                                            Embracing Golden Indonesia 2045”
                                            How Women Leaders Drive Company and          10 Oktober 2024     Otoritas Jasa Keuangan
                                            Institution Performance                      October 10, 2024    Financial Service Authority
                                            Carbon Trading and Its Effect on             17 Oktober 2024     Otoritas Jasa Keuangan
                                            Indonesia’s Economy                          October 17, 2024    Financial Service Authority
                                            Certification in Audit Committee            22-24 Oktober 2024   Ikatan Komite Audit Indonesia
                                            Practices Training                         October 22-24, 2024   Indonesian Institute of
                                                                                                             Audit Committee
                                            The 11th International Conference on       30-31 Oktober 2024    Universitas Ciputra
                                            Entrepreneurship                           October 30-31, 2024
                                            The 19th Indonesian Palm Oil Conference     6-8 November 2024    Gabungan Pengusaha
                                            and 2024 Price Outlook, “Seizing                                 Kelapa Sawit Indonesia, Bali
                                            Opportunities Amidst Global Uncertainty”   November 6-8, 2024    Indonesian Palm Oil Association
                                                                                                             (GAPKI)
                                            Risk and Governance Summit 2024,            26 November 2024     Otoritas Jasa Keuangan
                                            ”Strengthening the GRC Ecosystem in         November 26, 2024    Financial Service Authority
                                            the Financial Sector to Support
                                            the Golden Indonesia 2045 Vision”




Pelaksanaan Tugas                                                         Implementation of Duties

Sepanjang tahun 2024, Dewan Komisaris telah melaksanakan                  Throughout 2024, the Board of Commissioners has effectively
tugas dan tanggung jawab dengan baik dan efektif, di antaranya:           carried out its duties and responsibilities, including:
1. Melakukan pengawasan dan memberikan nasihat atas                       1. Supervising and providing advice on the actions and
    tindakan-tindakan maupun rencana strategis Direksi dalam                  strategic plans of the Board of Directors in managing the
    pengurusan Perseroan;                                                     Company;
2. Melaksanakan RUPS Tahunan sebagai kewajiban Perseroan                  2. Conducting the Annual GMS as part of the Company's
    terhadap Otoritas Jasa Keuangan dan Bursa Efek Indonesia;                 obligations to the Financial Services Authority (OJK) and the
                                                                              Indonesia Stock Exchange (IDX);
3. Menunjuk pemimpin RUPS tahun buku 2023;                                3. Appointing the chairperson for the 2023 financial year GMS;
4. Mengesahkan Laporan Terintegrasi tahun buku 2023;                      4. Approved the Integrated Report for the 2023 financial year;
5. Mengusulkan penggunaan laba bersih untuk pembagian                     5. Proposing the allocation of net profit for the distribution of
   dividen tahun buku 2023;                                                   dividends for the 2023 financial year;
6. Melaksanakan rapat internal sebanyak 6 kali dan rapat                  6. Holding 6 internal meetings and 3 joint meetings with the
   gabungan dengan Direksi sebanyak 3 kali;                                   Board of Directors;
7. Melakukan evaluasi kinerja Komite Audit;                               7. Evaluating the performance of the Audit Committee;
8. Menunjuk Kantor Akuntan Publik untuk mengaudit Laporan                 8. Appointing a Public Accounting Firm to audit the 2024
   Keuangan tahun 2024;                                                       Financial Statements;
9. Menetapkan gaji/honorarium, tunjangan, fasilitas, serta                9. Determining the salary/honorarium, allowances, facilities,
   tantiem tahun 2024 bagi Dewan Komisaris dan Direksi;                       and bonuses (tantiem) for the Board of Commissioners and
                                                                              Board of Directors for 2024;
10. Mengawasi penerapan sistem pengendalian internal dan                  10. Overseeing the implementation of the internal control
    manajemen risiko; serta                                                   system and risk management; and
11. Mengevaluasi dan menyetujui rencana ekspansi operasional              11. Evaluating and approving plans for operational expansion
    dan wilayah bisnis.                                                       and business territory growth.




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Keputusan yang Perlu Mendapat                                          Decisions Requiring Board of
Persetujuan Dewan Komisaris                                            Commissioners' Approval

Keputusan yang memerlukan persetujuan Dewan Komisaris                  Decisions that require approval from the Board of
meliputi:                                                              Commissioners include:
1. Rancangan Rencana Kerja dan Anggaran Perusahaan (RKAP);             1. The draft of the Company’s Work Plan and Budget (RKAP);
2. Rencana RUPS Tahunan 2023 yang diselenggarakan pada                 2. The plan for the 2023 Annual General Meeting of
   tanggal 24 Juni 2024; serta                                            Shareholders, held on June 24, 2024; and
3. Key Performance Indicator (KPI) Perseroan.                          3. Key Performance Indicators (KPI).



Penilaian Kinerja [GRI 2-18] [ESG G-04]                                Performance Evaluation [GRI 2-18] [ESG G-04]

Penilaian kinerja Dewan Komisaris dilakukan setiap tahun               The performance evaluation of the Board of Commissioners
untuk menilai efektivitas pengawasan dan kontribusi mereka             is conducted annually to assess the effectiveness of their
dalam mengarahkan serta mengawasi operasional dan strategi             supervision and contribution in guiding and supervising the
Perseroan. Penilaian ini juga bertujuan untuk memastikan               Company's operations and strategy. This evaluation also has
Dewan Komisaris menjalankan tugasnya secara profesional dan            a purpose to ensure that the Board of Commissioners carries
sesuai dengan tujuan jangka panjang perusahaan, serta untuk            out its duties professionally and aligns with the Company’s
mengidentifikasi area yang perlu diperbaiki dan memberikan             long-term goals while identifying areas for improvement and
rekomendasi untuk meningkatkan kualitas penerapan GCG.                 providing recommendations to enhance the quality of GCG
                                                                       implementation.


Sejalan dengan hal tersebut, penilaian kinerja Dewan Komisaris         In line with this, the performance evaluation of the Board of
Perseroan mengacu pada POJK 21/2015 dan SEOJK 32/2015,                 Commissioners refers to POJK 21/2015 and SEOJK 32/2015,
yang mengatur tentang pelaksanaan penilaian kinerja organ              which regulate the performance assessment of corporate
perusahaan terbuka, termasuk Dewan Komisaris.                          governance organs in public companies, including the Board of
                                                                       Commissioners.


Prosedur dan Kriteria Penilaian                                        Evaluation Procedures and Criteria
Penilaian kinerja Dewan Komisaris dilaksanakan melalui                 The performance evaluation of the Board of Commissioners is
metode self-assessment, yang mencakup evaluasi terhadap                conducted through a self-assessment method, which includes
kinerja individu dan kolektif Dewan Komisaris. Proses ini              an evaluation of both individual and collective performance.
dilakukan dengan mengacu pada kriteria yang telah ditetapkan,          This process follows predetermined criteria, including key
termasuk key performance indicators (KPI) yang telah diterapkan        performance indicators (KPI), to measure the Board of
untuk menilai pencapaian kinerja Dewan Komisaris dalam                 Commissioners' performance in key areas such as:
beberapa aspek penting, seperti:
1. Pelaksanaan tugas pengawasan;                                       1.   Execution of supervisory duties;
2. Kualitas nasihat yang diberikan kepada Direksi;                     2.   Quality of advice provided to the Board of Directors;
3. Efektivitas pengawasan;                                             3.   Effectiveness of the supervision made;
4. Keberhasilan dalam mencapai tujuan jangka panjang;                  4.   Success in achieving long-term objectives;
5. Tingkat kehadiran rapat; serta                                      5.   Meeting attendance level; and
6. Kepatuhan terhadap peraturan yang berlaku.                          6.   Compliance with applicable laws and regulations.


Pihak Penilai                                                          Assessor
Penilaian kinerja Dewan Komisaris dilakukan oleh masing-masing         The performance evaluation of the Board of Commissioners is
anggota Dewan Komisaris dengan menggunakan metode                      conducted by its members through self-assessment, allowing
self-assessment. Proses ini memberikan kesempatan bagi                 them to reflect on how well they have fulfilled their assigned
anggota Dewan Komisaris untuk menilai sejauh mana mereka               duties and responsibilities.
telah memenuhi tugas dan tanggung jawab yang telah ditetapkan.


Selain itu, Pemegang Saham juga berperan dalam proses                  Additionally, the Shareholders also play a role in the evaluation
penilaian ini, khususnya melalui RUPS. Laporan pengawasan              process, particularly through the General Meeting of Shareholders
yang disampaikan oleh Dewan Komisaris menjadi dasar bagi               (GMS). The supervision report presented by the Board of
Pemegang Saham untuk memberikan masukan dan penilaian                  Commissioners serves as a basis for the Shareholders to provide
terhadap kinerja Dewan Komisaris.                                      feedback and assess the Board of Commissioners's performance.




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Hasil Penilaian                                                        Evaluation Result
Pada tahun 2024, penilaian kinerja Dewan Komisaris                     In 2024, the performance evaluation of the Board of
menunjukkan    bahwa    masing-masing    anggota   telah               Commissioners indicated that each member had effectively
menjalankan tugas dan tanggung jawabnya dengan baik dan                fulfilled their duties and responsibilities, contributing positively
telah memberikan kontribusi yang positif bagi kemajuan                 to the Company’s growth.
Perseroan.



Penilaian Kinerja Komite                                               Performance Assessment of Committees
di Bawah Dewan Komisaris                                               Under the Board of Commissioners

Dalam menjalankan fungsi, tugas, dan tanggung jawab                    In carrying out its supervisory functions, duties, and
pengawasan, Dewan Komisaris dibantu oleh komite pendukung,             responsibilities, the Board of Commissioners is assisted by a
yaitu Komite Audit dan Komite ESG. Dewan Komisaris menilai             supporting committee, the Audit Committee and ESG Committee.
Komite Audit dan Komite ESG telah menjalankan tugas dan                According to the Board of Commissioners’ assessment, the
tanggung jawabnya dengan baik di tahun 2024 serta memberikan           Audit Committee and ESG Committee managed to carry out
rekomendasi-rekomendasi praktikal kepada Dewan Komisaris.              its duties and responsibilities optimally and provided practical
                                                                       recommendations throughout 2024.


Prosedur Penilaian                                                     Assessment Procedure
Dewan Komisaris melakukan penilaian kinerja Komite Audit               The Board of Commissioners periodically asseses the
dan Komite ESG secara berkala untuk mengevaluasi efektivitas           performance of the Audit Committee and ESG Committee
pelaksanaan tugas dan tanggung jawab komite tersebut.                  to assess the effectiveness of its duties and responsibilities.
Penilaian ini bertujuan untuk memastikan bahwa Komite Audit            This assessment has a purpose to ensure that the Audit
dan Komite ESG menjalankan fungsi pengawasan dengan baik,              Committee and ESG Committee effectively carries out its
terutama terkait dengan Laporan Keuangan dan penerapan                 supervisory function, particularly concerning Financial
sistem pengendalian internal, serta kinerja ESG.                       Statements and the implementation of the internal control
                                                                       system, and ESG performance.


Kriteria Penilaian                                                     Assessment Criteria
Kriteria penilaian kinerja Komite Audit dan Komite ESG meliputi:       The performance evaluation of the Audit Committee and
                                                                       ESG Committee is based on the following criteria:
1. Realisasi rencana kerja yang telah ditetapkan untuk tahun           1. Implementation of the approved work plan for the current
   berjalan;                                                              year;
2. Tingkat kehadiran anggota Komite Audit dan Komite ESG               2. Attendance level of Audit Committee and ESG Committee
   dalam rapat yang diselenggarakan;                                      members in meetings;
3. Kualitas pengawasan terhadap proses audit, Laporan                  3. Quality of supervision in the audit process, Financial
   Keuangan, dan sistem pengendalian internal; serta                      Statements, and internal control systems; and
4. Rekomendasi yang diberikan oleh Komite Audit dan                    4. Recommendations provided by the Audit Committee
   Komite ESG kepada Dewan Komisaris untuk perbaikan dan                  and ESG Committee to the Board of Commissioners for
   peningkatan proses operasional.                                        operational improvements and enhancements.


Hasil Penilaian                                                        Assessment Results
Sepanjang tahun 2024, Dewan Komisaris menilai bahwa Komite             Throughout 2024, the Board of Commissioners deemed that
Audit dan Komite ESG telah melaksanakan tugas dan tanggung             the Audit Committee and ESG Committee had effectively and
jawabnya dengan baik dan profesional. Penilaian ini didasarkan         professionally fulfilled its duties and responsibilities. This
pada efektivitas proses audit Laporan Keuangan yang dilakukan          assessment was based on the effectiveness of the Financial
oleh Komite Audit, serta pengawasan yang baik terhadap                 Statement audit process, as well as strong supervision of
penerapan GCG, sistem pengendalian internal, dan manajemen             GCG implementation, internal control systems, and risk
risiko. Selain itu, Komite Audit juga telah memberikan                 management. Additionally, the Audit Committee has provided
rekomendasi-rekomendasi yang praktikal dan konstruktif yang            practical and constructive recommendations that support
mendukung perbaikan dan penguatan tata kelola perusahaan.              continuous improvements and the strengthening of corporate
Demikian pula dengan Komite ESG, yang telah menjalankan                governance. Similarly, the ESG Committee has effectively
tugas dan tanggung jawabnya secara efektif melalui penetapan           carried out its duties and responsibilities by establishing ESG
Indikator Kinerja Utama (KPI) ESG serta strategi yang selaras          Key Performance Indicators (KPIs) and strategies aligned with
dengan kebijakan ESG Perseroan.                                        the Company’s ESG policies.




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Direksi
Board of Directors



Direksi adalah organ perusahaan yang bertanggung jawab              The Board of Directors is the company’s organ that fully
penuh atas pengurusan perusahaan untuk kepentingan dan              responsible for managing the company in the Company’s
tujuan Perusahaan. Direksi bertugas dan bertanggung jawab           interests and objectives. The Board of Directors collectively and
secara kolektif kolegial dalam mengelola Perseroan demi             collegially carries out its duties and responsibilities to ensure
tercapainya tujuan Perseroan dengan tetap tunduk dan patuh          the Company's goals are met while complying with all applicable
terhadap setiap ketentuan yang berlaku. Masing-masing               laws and regulations. Each member of the Board of Directors
anggota Direksi melaksanakan tugas dan mengambil keputusan          performs their duties and makes decisions according to their
sesuai dengan pembagian tugas, wewenang, dan hal-hal lain           designated roles, authorities, and responsibilities as outlined in
yang terkait dengan jabatannya sesuai dengan Anggaran Dasar         the Articles of Association and applicable laws and regulations.
dan peraturan perundang-undangan yang berlaku.



Pedoman Kerja                                                       Work Guidelines

Dalam melaksanakan tugas dan fungsinya, Direksi memiliki            In carrying out its duties and functions, the Board of Directors
acuan kerja yang termuat dalam Pedoman Kerja Komisaris              follows a Board Manual, which serves as a reference for
dan Direksi (Board Manual) yang ditandatangani oleh Dewan           decision-making and the execution of their responsibilities.
Komisaris dan Direksi. Board Manual menjadi acuan Direksi           This manual, signed by both the Board of Commissioners
dalam melakukan pengambilan keputusan dan pelaksanaan               and the Board of Directors, ensures alignment in governance
tugas serta tanggung jawabnya. Evaluasi terhadap Piagam             practices. The Board Manual is regularly reviewed and updated
Direksi dilakukan secara berkala selaras dengan peraturan           in accordance with prevailing laws and regulations. The most
perundang-undangan yang berlaku. Piagam Direksi terakhir            recent update was made on April 17, 2023.
kali diperbarui pada tanggal 17 April 2023.


Piagam Direksi mengatur hal-hal berikut.                            The Board Manual covers the following aspects.
1. Struktur Keanggotaan.                                            1. Membership Structure.
2. Masa Jabatan.                                                    2. Term of Office.
3. Persyaratan Umum.                                                3. General Requirements.
4. Tugas, Tanggung Jawab, dan Wewenang.                             4. Duties, Responsibilities, and Authorities.
5. Rapat.                                                           5. Meetings.
6. Pelaporan dan Pertanggungjawaban.                                6. Reporting and Accountability.
7. Lain-lain (Rangkap Jabatan, Kepemilikan Saham, Nilai,            7. Other Provisions (Concurrent Positions, Share Ownership,
    Jam Kerja, dan Kode Etik Bisnis).                                   Values, Working Hours, and Business Code of Ethics).



Kriteria Penunjukan [ESG G-06]                                      Appointment Criteria [ESG G-06]

Pemilihan anggota Direksi Perseroan mengacu pada Anggaran           The selection of the Board of Directors members refers to the
Dasar dan POJK 33/2014, dengan memperhatikan kriteria               Articles of Association and POJK 33/2014, taking into account
yang sesuai dengan kondisi dan kebutuhan Perseroan, sebagai         criteria that align with the Company's conditions and needs, as
berikut.                                                            follows.
1. Mempunyai akhlak, moral, dan integritas yang baik.               1. Have good character, moral, and integrity.
2. Cakap melakukan perbuatan hukum.                                 2. Competent in performing legal acts.
3. Dalam 5 tahun sebelum pengangkatan dan selama                    3. During the past 5 years prior to his appointment and his
    menjabat tidak pernah:                                               tenure:
    a. Dinyatakan pailit;                                                a. Has never been declared bankrupt;
    b. Dinyatakan bersalah menyebabkan suatu Perseroan                   b. Has never been declared guilty of causing a company
         dinyatakan pailit;                                                  bankruptcy;




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    c. Dihukum karena melakukan tidak pidana yang                                 c. Has never been convicted of a criminal offense that
       merugikan keuangan negara dan/atau berkaitan                                  is detrimental to the country’s financial lost and/or
       dengan sektor keuangan;                                                       related to the financial sector;
    d. Menjadi anggota Direksi dan/atau anggota Dewan                             d. Has never been a member of the Board of Directors
       Komisaris yang selama menjabat:                                               and/or a member of the Board of Commissioners,
                                                                                     who/whose during his tenure:
       1) Pernah tidak menyelenggarakan RUPS Tahunan;                                1) Did not hold an Annual GMS;
       2) Pertanggungjawabannya tidak diterima oleh RUPS                             2) Their accountability rejected by the GMS or they
           atau tidak memberikan pertanggungjawaban                                      have not failed to provide accountability to the GMS;
           kepada RUPS; dan                                                              and
       3) Pernah menyebabkan Perseroan tidak memenuhi                                3) Ever caused a company to fail to fulfill its obligation
           kewajiban menyampaikan Laporan Tahunan dan/atau                               to submit annual reports and/or financial reports to
           Laporan Keuangan kepada Otoritas Jasa Keuangan.                               the Financial Services Authority.
    e. Memiliki komitmen untuk mematuhi peraturan                                 e. Commits to comply with prevailing laws and regulations;
       perundang-undangan; dan                                                       and
    f. Memiliki pengetahuan dan/atau keahlian di bidang yang                      f. Has knowledge and/or expertise in the fields required
       dibutuhkan Perseroan.                                                         by the Company.



Masa Jabatan                                                               Term of Office

Masa jabatan anggota Direksi adalah 3 tahun, yang berakhir                 The term of office for members of the Board of Directors is
pada penutupan RUPS Tahunan tahun ketiga. Namun,                           3 years, ending at the close of the Annual GMS in the third year.
RUPS berhak memberhentikan anggota Direksi sebelum                         However, the GMS has the right to dismiss a Board member
masa jabatan berakhir, dengan alasan yang jelas. Setelah                   before the term ends, provided there are clear reasons. Upon
masa jabatan selesai, anggota Direksi dapat dinominasikan                  completion of their term, members of the Board of Directors
kembali oleh RUPS, dengan tetap memperhatikan ketentuan                    may be re-nominated by the GMS, subject to applicable
yang berlaku.                                                              regulations.



Komposisi [GRI 2-11] [ESG G-01]                                            Composition [GRI 2-11] [ESG G-01]

Berikut informasi terkait komposisi anggota Direksi Perseroan              The information regarding the composition of the Board of
selama tahun 2024.                                                         Directors during 2024 is as follows.


                                                                                       Periode Jabatan
                Nama                             Jabatan           Masa Jabatan                                  Dasar Pengangkatan
                                                                                         Assignment
                Name                             Position          Term of Office                                Basis of Appointment
                                                                                            Period

                                      Direktur Utama                                     Periode kedua       Akta No. 51 tanggal 27 Juli 2022
 Rachmat Harsono                                                      2022-2025
                                      President Director                                 Second period       Deed No. 51 dated July 27, 2022
                                      Wakil Direktur Utama                               Periode kedua       Akta No. 51 tanggal 27 Juli 2022
 Ferryawan Utomo                                                      2022-2025
                                      Vice President Director                            Second period       Deed No. 51 dated July 27, 2022
                                      Direktur                                          Periode keenam       Akta No. 51 tanggal 27 Juli 2022
 Imelda Mulyani Harsono                                               2022-2025
                                      Director                                            Sixth period       Deed No. 51 dated July 27, 2022
                                      Direktur                                           Periode ketiga      Akta No. 51 tanggal 27 Juli 2022
 Nini Liemijanto                                                      2022-2025
                                      Director                                            Third period       Deed No. 51 dated July 27, 2022
                                      Direktur                                           Periode ketiga      Akta No. 51 tanggal 27 Juli 2022
 Budi Susanto                                                         2022-2025
                                      Director                                            Third period       Deed No. 51 dated July 27, 2022
                                      Direktur                                           Periode kedua       Akta No. 51 tanggal 27 Juli 2022
 Djanarko Tjandra                                                     2022-2025
                                      Director                                           Second period       Deed No. 51 dated July 27, 2022
                                      Direktur                                           Periode kedua       Akta No. 51 tanggal 27 Juli 2022
 Octavianus Santoso Rastanto                                          2022-2025
                                      Director                                           Second period       Deed No. 51 dated July 27, 2022
                                      Direktur                                          Periode pertama       Akta No. 68 tanggal 31 Mei 2023
 Andy Purwohardono                                                    2023-2026
                                      Director                                            First period        Deed No. 68 dated May 31, 2023




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Tugas dan Tanggung Jawab [GRI 2-12, 2-13]                                     Duties and Responsibilities [GRI 2-12, 2-13]

Tugas dan tanggung jawab Direksi diuraikan sebagai berikut.                   The duties and responsibilities of the Board of Directors are
                                                                              described as follows.
1. Menjalankan dan bertanggung jawab atas pengurusan                          1. Being responsible and governing the Company according to
   Perseroan     untuk     kepentingan    Perseroan  sesuai                      the Company's goals and objectives outlined in the Articles
   dengan maksud dan tujuan Perseroan yang ditetapkan                            of Association. Each member of the Board of Directors shall
   dalam Anggaran Dasar. Setiap anggota Direksi wajib                            perform their duties and responsibilities in good faith, with
   melaksanakan tugas dan tanggung jawab dengan itikad                           responsibility and prudence.
   baik, penuh tanggung jawab dan kehati-hatian.
2. Wajib menyelenggarakan RUPS sebagaimana diatur dalam                       2.  Organizing GMS as stipulated in the Articles of Association
   peraturan perundang-undangan dan Anggaran Dasar.                              and applicable laws and regulations.
3. Menyampaikan rencana kerja yang memuat juga Anggaran                       3. Submitting a work plan that includes the Company’s Annual
   Tahunan Perseroan kepada Dewan Komisaris untuk                                Budget to the Board of Commissioners for approval before
   mendapat persetujuan, sebelum tahun buku dimulai.                             the financial year starts.
4. Melaporkan kepada Perseroan mengenai kepemilikan                           4. Reporting to the Company regarding individual share
   saham individual dan/atau kepemilikan saham oleh                              ownership and share ownership by the family (spouse and
   keluarga (istri/suami dan anak-anaknya) pada Perseroan                        children) in the Company and other companies, including
   dan Perseroan lain, termasuk setiap perubahannya.                             any changes.
5. Memberikan laporan berkala menurut cara dan waktu                          5. Providing periodic reports promptly under applicable
   sesuai dengan ketentuan yang berlaku serta laporan                            regulations and other reports whenever the Board of
   lainnya setiap kali diminta oleh Dewan Komisaris.                             Commissioners requests.


Selain menjalankan tugas dan tanggung jawab secara kolektif,                  In addition to carrying out duties and responsibilities collectively,
Perseroan juga membagi tugas dan tanggung jawab kepada                        the Company also divides duties and responsibilities to each
masing-masing anggota Direksi sebagai berikut.                                member of the Board of Directors as follows.


    Nama dan Jabatan                                                      Tugas dan Tanggung Jawab
    Name and Position                                                     Duties and Responsibilities

 Rachmat Harsono                Menentukan Visi dan Misi Perseroan, memastikan agar Visi      To establish the Company's Vision and Mission, ensure
 Direktur Utama                 dan Misi Perseroan dilaksanakan oleh seluruh Manajemen        that the Vision and Mission are carried out consistently by
 President Director             Perseroan, termasuk Entitas Anak, meningkatkan                the Company’s Management including the Subsidiaries,
                                shareholders value, serta menyetujui Rencana Bisnis baik      increase the Shareholder value, as well as approve
                                jangka pendek, jangka menengah dan jangka panjang,            short-term, medium-term and long-term Business Plans
                                termasuk pengembangan usaha, sebelum diajukan                 including business development, before being proposed to
                                kepada Dewan Komisaris untuk persetujuan akhir.               the Board of Commissioners for final approval.
 Ferryawan Utomo                Mengendalikan, mengelola, dan merancang kebijakan             To control, manage, and design Company's operational
 Wakil Direktur Utama           operasional Perseroan yang mencakup pengembangan              policies, which include development and planning, to
 Vice President Director        dan perencanaan, merencanakan, mengoordinasikan,              plan, coordinate, direct, control, supervise, and evaluate
                                mengarahkan,      mengendalikan,     mengawasi,   dan         the implementation of the Company's operational tasks,
                                mengevaluasi pelaksanaan tugas operasional Perseroan,         periodically making improvements and innovations for
                                secara berkala melakukan improvement dan inovasi guna         better efficiency and increasing operational performance.
                                efisiensi dan meningkatkan kinerja operasional.
 Imelda Mulyani Harsono         Membawahi Direktorat Manajemen Risiko, Teknologi,             To supervise the Directorate of Risk Management,
 Direktur                       dan Kepatuhan Perseroan; memastikan agar jalannya             Technology and Compliance; ensure that the Business
 Director                       Business Unit dilakukan sesuai dengan good corporate          Unit is operated by good corporate governance practice,
                                governance; memastikan efektivitas penerapan manajemen        ensure the effectiveness of the implementation of the risk
                                risiko Perseroan berjalan dengan efektif; serta melakukan     management; carry out other duties and responsibilities
                                tugas dan tanggung jawab lainnya sebagaimana diatur           as regulated in the Law and the Articles of Association.
                                dalam peraturan perundang-undangan dan Anggaran
                                Dasar Perseroan.
 Nini Liemijanto                Membawahi Direktorat Keuangan dan Akuntansi                   To supervise the Finance and Accounting Directorate and
 Direktur                       Perseroan dan bertanggung jawab atas pengelolaan              be responsible for the Company's financial management,
 Director                       keuangan Perseroan, memastikan agar pengelolaan               ensure that the financial management is carried out
                                keuangan Perseroan dilakukan dengan kehati-hatian             prudently by minimizing financial risks, manage the
                                dengan meminimalisasi risiko keuangan, mengelola              Company's working capital, ensure that financial costs
                                modal kerja Perseroan, memastikan agar biaya-biaya            (cost of funds) and others are reduced to a minimum,
                                keuangan (cost of fund) dan lain-lain dapat ditekan           coordinate the preparation of the Company's budget, and
                                seminimal mungkin, dan mengkoordinasi penyusunan              control the use of the allocated budget.
                                budget Perseroan dan melakukan kontrol atas
                                penggunaan anggaran yang sudah ditetapkan.




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    Nama dan Jabatan                                                      Tugas dan Tanggung Jawab
    Name and Position                                                     Duties and Responsibilities

 Budi Susanto                   Membawahi Direktorat Penjualan dan Operasional              To supervise the Sales and Operations Directorate,
 Direktur                       Perseroan, mengembangkan dan menerapkan strategi            develop and implement commercial strategies, and
 Director                       komersial dan mengembangkan bisnis Perseroan                develop the Company's business with business partners,
                                bersama-sama dengan mitra dan mengawasi pencapaian          supervise the achievement of business goals, encourage
                                tujuan bisnis, mendorong pencapaian target penjualan,       the achievement of sales targets, develop sales strategies
                                menyusun strategi penjualan bersama seluruh Business        together with all Business Units, and collaborate with
                                Unit, serta berkolaborasi dengan mitra untuk membangun      partners to build and maintain the Company's business.
                                dan menjaga bisnis perusahaan.
 Djanarko Tjandra               Membawahi Direktorat Pengembangan Bisnis dan Aliansi        To supervise the Directorate of Business Development &
 Direktur                       Internasional, mengoordinasikan pelaksanaan tugas           International Alliances, coordinate the implementation
 Director                       operasional di bidang penelitian dan pengembangan,          of operational tasks in the fields of research and
                                studi kelayakan, serta pembangunan proyek-proyek            development, feasibility studies, and development
                                pertumbuhan Perseroan, menjalin hubungan jangka             of the Company's growth projects, establish long-
                                panjang dengan para pemasok dan para pelanggan,             term relationships with suppliers and customers, be
                                serta bertanggung jawab terhadap pembangunan/proyek         responsible for the development/strategic projects of
                                strategis infrastruktur Perseroan dan pengembangan          the Company's infrastructure and development of its
                                aset Perseroan yang bersifat strategis.                     strategic assets.
 Octavianus Santoso Rastanto    Membawahi Direktorat Teknik dan Keberlanjutan               To supervise the Engineering and Sustainability
 Direktur                       Perseroan,     mengatur,     memimpin,       mengawasi,     Directorate, organize, lead, supervise, control, and
 Director                       mengendalikan dan mengoordinasikan perencanaan              coordinate the Technical Planning, Production Section,
                                teknik, bagian produksi dan bagian distribusi,              and Distribution Section; be responsible for the
                                bertanggung jawab atas kebijakan, strategi, target-target   Company's sustainability policies, strategies, targets
                                dan pedoman-pedoman keberlanjutan Perseroan secara          and guidelines regularly, update strategies and policies,
                                berkala, memperbarui strategi, kebijakan-kebijakan,         the sustainability targets and guidelines to comply with
                                target-target dan pedoman-pedoman keberlanjutan             national and international regulations and standards and
                                Perseroan agar sesuai dengan peraturan-peraturan            best practices, ensure that the Company's activities adopt
                                dan standar-standar nasional dan internasional dan          safety, health, & environment requirements.
                                praktik terbaik, memastikan agar kegiatan Perseroan
                                mengadopsi ketentuan safety, health, & environment.
 Andy Purwohardono              Bertanggung jawab untuk menentukan standar                  Be responsible for determining international standards
 Direktur                       internasional sebagai tolok ukur untuk semua aspek          as benchmarks for all Company aspects, conduct gap
 Director                       di Perseroan melakukan analisis kesenjangan, dan            analysis, and develop improvement plans and strategies.
                                mengembangkan rencana dan strategi untuk perbaikan.




Rapat [ESG G-02]                                                              Meetings [ESG G-02]

Rapat internal Direksi dilaksanakan minimal sekali dalam                      Board of Directors internal meetings are held at least once a
setiap bulan, sesuai dengan POJK 33/2014. Pada tahun 2024,                    month, in accordance with POJK 33/2014. In 2024, the Board
Direksi telah mengadakan 12 kali rapat internal, dengan tingkat               of Directors held 12 internal meetings, with the following
kehadiran sebagai berikut.                                                    attendance levels.


                                                                       Jumlah Rapat           Jumlah Kehadiran              Tingkat Kehadiran
                Nama                             Jabatan
                                                                        Number of                Number of                  Attendance Level
                Name                             Position
                                                                         Meeting                 Attendance                        (%)

                                      Direktur Utama
 Rachmat Harsono                                                              12                       12                          100,00
                                      President Director
                                      Wakil Direktur Utama
 Ferryawan Utomo                                                              12                       12                          100,00
                                      Vice President Director
                                      Direktur
 Imelda Mulyani Harsono                                                       12                       12                          100,00
                                      Director
                                      Direktur
 Nini Liemijanto                                                              12                       12                          100,00
                                      Director
                                      Direktur
 Budi Susanto                                                                 12                       12                          100,00
                                      Director
                                      Direktur
 Djanarko Tjandra                                                             12                       12                          100,00
                                      Director
                                      Direktur
 Octavianus Santoso Rastanto                                                  12                       12                          100,00
                                      Director
                                      Direktur
 Andy Purwohardono                                                            12                       12                          100,00
                                      Director
 Rata-Rata Kehadiran (%)
                                                                                                                                   100,00
 Average Attendance (%)




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Agenda Rapat
Meeting Agenda

       Tanggal                                                               Agenda Rapat
        Date                                                                Meeting Agenda

                         • Review Kinerja Perseroan Tahun 2023.                        • Review of the Company’s 2023 Performance.
 29 Januari 2024
                         • Pembahasan Rencana Kerja Tahun 2024.                        • Discussion on the 2024 Work Plan.
 January 29, 2024
                         • Lainnya.                                                    • Others.
                         • Review kinerja Perseroan Bulan Januari 2024.                • Review of the Company’s Performance in January 2024.
 28 Februari 2024
                         • Pembahasan Rencana Kerja Bulan Februari 2024.               • Discussion on the Work Plan for February 2024.
 February 28, 2024
                         • Lainnya.                                                    • Others.
                         • Review kinerja Perseroan Bulan Februari 2024.               • Review of the Company’s Performance in February 2024.
 26 Maret 2024
                         • Pembahasan rencana kerja Bulan Maret 2024.                  • Discussion on the Work Plan for March 2024.
 March 26, 2024
                         • Lainnya.                                                    • Others.
                         • Review Kinerja Perseroan Bulan Maret 2024.                  • Review of the Company’s Performance in March 2024.
 3 Mei 2024
                         • Pembahasan Rencana Kerja Bulan April 2024.                  • Discussion on the Work Plan for April 2024.
 May 3, 2024
                         • Lainnya.                                                    • Others.
                         • Review Kinerja Perseroan Bulan April 2024.                  • Review of the Company’s Performance in April 2024.
 27 Mei 2024
                         • Pembahasan Rencana Kerja Bulan Mei 2024.                    • Discussion on the Work Plan for May 2024.
 May 27, 2024
                         • Lainnya.                                                    • Others.
                         • Review Kinerja Perseroan Bulan Mei 2024.                    • Review of the Company’s Performance in May 2024.
 24 Juni 2024
                         • Pembahasan Rencana Kerja Bulan Juni 2024.                   • Discussion on the Work Plan for June 2024.
 June 24, 2024
                         • Lainnya.                                                    • Others.
                         • Review Kinerja Perseroan Bulan Juni 2024.                   • Review of the Company’s Performance in June 2024.
 29 Juli 2024
                         • Pembahasan Rencana Kerja Bulan Juli 2024.                   • Discussion on the Work Plan for July 2024.
 July 29, 2024
                         • Lainnya.                                                    • Others.
                         • Review Kinerja Perseroan Bulan Juli 2024.                   • Review of the Company’s Performance in July 2024.
 26 Agustus 2024
                         • Pembahasan Rencana Kerja Bulan Agustus 2024.                • Discussion on the Work Plan for August 2024.
 August 26, 2024
                         • Lainnya.                                                    • Others.
                         • Review Kinerja Perseroan Bulan Agustus 2024.                • Review of the Company’s Performance in August 2024.
 30 September 2024
                         • Pembahasan Rencana Kerja Bulan September 2024.              • Discussion on the Work Plan for September 2024.
 September 30, 2024
                         • Lainnya.                                                    • Others.
                         • Review Kinerja Perseroan Bulan September 2024.              • Review of the Company’s Performance in September 2024.
 21 Oktober 2024
                         • Pembahasan Rencana Kerja Bulan Oktober 2024.                • Discussion on the Work Plan for October 2024.
 October 21, 2024
                         • Lainnya.                                                    • Others.
                         • Review Kinerja Perseroan Bulan Oktober 2024.                • Review of the Company’s Performance in October 2024.
 19 November 2024
                         • Pembahasan Rencana Kerja Bulan November 2024.               • Discussion on the Work Plan for November 2024.
 November 19, 2024
                         • Lainnya.                                                    • Others.
                         • Review Kinerja Perseroan Bulan November 2024.               • Review of the Company’s Performance in November 2024.
 16 Desember 2024
                         • Pembahasan Rencana Kerja Bulan Desember 2024.               • Discussion on the Work Plan for December 2024.
 December 16, 2024
                         • Lainnya.                                                    • Others.




Program Orientasi                                                           Induction Program

Perseroan telah menetapkan kebijakan program orientasi bagi                 The Company has established an induction program policy for
Direksi yang baru dengan tujuan memberikan gambaran atas                    new members of the Board of Directors to provide an overview
aktivitas bisnis, rencana perusahaan ke depan, pedoman kerja,               of business activities, future Company’s plans, work guidelines,
dan hal lainnya yang menjadi tanggung jawab Dewan Komisaris.                and other responsibilities of the Board of Commissioners.
Pada tahun 2024, tidak terdapat pengangkatan anggota Direksi                In 2024, there were no new appointments to the Board of
baru, sehingga tidak dilakukan program pengenalan bagi                      Directors; therefore, no induction program was conducted for
anggota Direksi yang baru diangkat.                                         newly appointed members.



Pelatihan [GRI 2-17] [ESG G-05]                                             Training [GRI 2-17] [ESG G-05]

Pelatihan Direksi bertujuan untuk meningkatkan kompetensi                   The Board of Directors' training has a purpose to improve
serta pemahaman anggota mengenai berbagai aspek, seperti                    members' competence and understanding of various aspects,
tata kelola perusahaan yang baik, peraturan yang berlaku,                   including good corporate governance, applicable laws and
standar industri, dan isu keberlanjutan. Pelatihan ini dapat                regulations, industry standards, and sustainability issues.
dilakukan melalui berbagai metode, baik yang diselenggarakan                This training can be conducted through various methods,




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oleh pihak internal Perseroan, pihak ketiga, maupun secara                   whether organized by the Company's internal parties, third
mandiri. Selama tahun 2024, Direksi telah mengikuti berbagai                 parties, or independently. Throughout 2024, the Board of
pelatihan, dengan rincian sebagai berikut.                                   Directors has participated in various training programs, with
                                                                             details as follows.


          Nama                       Jabatan                  Nama Pelatihan                 Tanggal Pelatihan             Penyelenggara
          Name                       Position                 Training Name                    Training Date                 Organizer

 Rachmat Harsono               Direktur Utama       AGII 11th Congress and Technical            6-8 Mei 2024         PT Samator Indo Gas Tbk
                               President Director   Seminar: Decarbonization and                May 6-8, 2024
                                                    Renewable Energy
                                                    Harnessing Hydrogen & Ammonia:             19-20 Juni 2024       Indonesia International
                                                    Pioneering Sustainable Investment         June 19-20, 2024       Hydrogen Summit (IIHS) 2024
                                                    Pathways in Indonesia
                                                    Decarbonization Strategy: Thriving          1-3 Juli 2024        Institute Environment and
                                                    from just Energy Transitions in             July 1-3, 2024       Sustainability
                                                    Southeast Asia
                                                    Senior Management Strategic Summit        1-3 Agustus 2024       PT Samator Indo Gas Tbk
                                                                                              August 1-3, 2024
                                                    Indonesia International Sustainability   5-6 September 2024      Indonesia International
                                                    Forum                                    September 5-6, 2024     Sustainability Forum (ISF)
                                                    IOMA’s 81st Annual Meeting 2024          2-6 November 2024       International Oxygen
                                                                                             November 2-6, 2024      Manufacturers Association
                                                                                                                     (IOMA)
                                                    Achieving the Billion Dollar Company     3-4 Desember 2024       PT Samator
                                                                                             December 3-4, 2024
 Ferryawan Utomo               Wakil Direktur       Senior Management Strategic Summit        1-3 Agustus 2024       PT Samator Indo Gas Tbk
                               Utama                                                          August 1-3, 2024
                               Vice President       Road to International Indonesia            20 Agustus 2024       Suntech Power X PT Kawasan
                               Director             Sustainability Forum (ISF)                 August 20, 2024       Industri Terpadu Batang (KITB)
                                                    2024 Indonesia Exhibition on Gases        25-26 September        China IG Member Alliance
                                                    Technology, Equipment, and Application          2024             (CIGMA)
                                                    (IG Indonesia 2024)                       September 25-26,
                                                                                                   2024
                                                    Achieving the Billion Dollar Company     3-4 Desember 2024       PT Samator
                                                                                             December 3-4, 2024
 Imelda Mulyani Harsono        Direktur             25th China International Exhibition on     29-31 Mei 2024        China IG Member Alliance
                               Director             Gases Technology, Equipment, and           May 29-31, 2024       (CIGMA)
                                                    Application
                                                    Senior Management Strategic Summit        1-3 Agustus 2024       PT Samator Indo Gas Tbk
                                                                                              August 1-3, 2024
                                                    Seminar Nasional Economic Outlook 2025     1 Oktober 2024        Asosiasi Perusahaan
                                                                                                                     Pembiayaan Indonesia (APPI)
                                                    Nasional Seminar on Economic Outlook       October 1, 2024       Indonesia Finance Services
                                                    2025                                                             Association
                                                    Achieving the Billion Dollar Company     3-4 Desember 2024       PT Samator
                                                                                             December 3-4, 2024
 Nini Liemijanto               Direktur             Certified Business Valuation (CBV)           8 Juni 2024         PT Lean Visi Indonesia
                               Director                                                         June 8, 2024
                                                    Certified Enterprise Risk Analyst            9 Juni 2024         PT Lean Visi Indonesia
                                                    (CERA)                                      June 9, 2024
                                                    7th Global Conference: ESG                6-8 Agustus 2024       Airlangga Sharia
                                                    Management & Sustainability               August 6-8, 2024       Entrepreneurship and
                                                                                                                     Educational Center
                                                    Certification in Audit Committee          8-10 Oktober 2024      Ikatan Komite Audit Indonesia
                                                    Practices (CACP) 2024                    October 8-10, 2024      Indonesian Institute of
                                                                                                                     Audit Committee
                                                    Senior Management Strategic Summit        1-3 Agustus 2024       PT Samator Indo Gas Tbk
                                                                                              August 1-3, 2024




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          Nama                      Jabatan              Nama Pelatihan                     Tanggal Pelatihan              Penyelenggara
          Name                      Position             Training Name                        Training Date                  Organizer

                                               Inspirafest Day to Grow in Collaboration      9 November 2024         Maxwell Leadership
                                               with Goodworks (Maxwell Leadership &          November 9, 2024
                                               Merry Riana)
                                               Achieving the Billion Dollar Company         3-4 Desember 2024        PT Samator
                                                                                            December 3-4, 2024
 Budi Susanto                 Direktur         Senior Management Strategic Summit            1-3 Agustus 2024        PT Samator Indo Gas Tbk
                              Director                                                       August 1-3, 2024
                                               Rethinking Sustainable Manufacturing         28 November 2024         SGS
                                                                                            November 28, 2024
 Djanarko Tjandra             Direktur         Seminar Strategi Menuju Net Zero                6-8 Mei 2024          Asosiasi Gas Industri Indonesia
                              Director         Emission, Dekarbonisasi & Energi
                                               Terbarukan Dalam Perspektif
                                               Environment, Social, and Governance
                                               (ESG) Beserta dengan Peluang dan
                                               Tantangannya
                                               Seminar on Strategies Towards Net Zero          May 6-8, 2024         Indonesian Industrial Gas
                                               Emissions, Decarbonization & Renewable                                Association
                                               Energy from an Environment, Social, and
                                               Governance (ESG) Perspective, Along with
                                               Its Opportunities and Challenges.
                                               IG China – Hydrogen and I                       8-10 Juni 2024        AIT
                                               ndustrial Gases                                June 8-10, 2024
                                               SUPCON Digitalization Transformation           25-26 Juni 2024        SUPCON
                                                                                             June 25-26, 2024
                                               Senior Management Strategic Summit            1-3 Agustus 2024        PT Samator Indo Gas Tbk
                                                                                             August 1-3, 2024
                                               IG Indonesia - Hydrogen Energy                25-26 September         China Industrial Gas Member
                                               Industry Development                                2024              Alliance (CIGMA) & AIT
                                                                                             September 25-26,
                                                                                                  2024
 Octavianus Santoso           Direktur         Senior Management Strategic Summit            1-3 Agustus 2024        PT Samator Indo Gas Tbk
 Rastanto                     Director                                                       August 1-3, 2024




Pelaksanaan Tugas                                                       Implementation of Duties

Sepanjang tahun 2024, Direksi telah melaksanakan tugas dan              Throughout 2024, the Board of Directors has effectively and
tanggung jawab dengan baik dan efektif, di antaranya:                   successfully carried out its duties and responsibilities, including:
1. Menetapkan rencana jangka pendek, menengah, dan                      1. Establishing the Company's short-term, medium-term, and
    panjang Perseroan;                                                      long-term plans;
2. Menerima persetujuan dari Dewan Komisaris atas seluruh               2. Obtaining approval from the Board of Commissioners for all
    rencana strategis dan aksi korporasi, serta melaksanakan                strategic plans and corporate actions, as well as reporting
    laporan kepada Dewan Komisaris;                                         to the Board of Commissioners;
3. Melaksanakan rapat internal sebanyak 12 kali dan rapat               3. Holding 12 internal meetings and 3 joint meetings with the
    gabungan dengan Dewan Komisaris sebanyak 3 kali;                        Board of Commissioners;
4. Melaksanakan RUPS Tahun buku 2023 pada tanggal                       4. Conducting the Annual GMS for the 2023 financial year on
    24 Juni 2024 sesuai dengan ketentuan dalam Anggaran                     June 24, 2024, in accordance with the Articles of Association;
    Dasar Perseroan;
5. Menjalankan aktualisasi dampak sosial melalui kegiatan               5. Implementing social impact initiatives through corporate
    corporate social responsibility (CSR); serta                           social responsibility (CSR) programs; and
6. Memenuhi laporan-laporan berkala kepada regulator                    6. Submitting regular reports to regulators, including the
    mencakup Laporan Penggunaan Dana Hasil Penawaran                       Report on the Use of Public Offering Proceeds, Disclosure
    Umum, Laporan Keterbukaan Informasi terkait Aksi                       Reports on Corporate Actions, and other required reports,
    Korporasi,    dan     laporan-laporan       lainnya dengan             in coordination with the Corporate Secretary.
    berkoordinasi bersama Sekretaris Perusahaan.




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Penilaian Kinerja Direksi [GRI 2-18] [ESG G-04]                       Board of Directors Performance
                                                                      Evaluation [GRI 2-18] [ESG G-04]

Prosedur Penilaian                                                    Evaluation Procedure
Penilaian kinerja Direksi dilakukan setiap tahun oleh Dewan           The Board of Commissioners conducts an annual performance
Komisaris dengan menggunakan metode KPI yang telah                    evaluation of the Board of Directors using predetermined Key
ditetapkan. Proses ini bertujuan untuk mengukur pencapaian            Performance Indicators (KPIs). This process has a purpose to
kinerja, mengevaluasi efektivitas kebijakan strategis, serta          assess performance achievements, evaluate the effectiveness
mengidentifikasi area yang perlu ditingkatkan. Hasil penilaian        of strategic policies, and identify areas for improvement. The
tersebut disampaikan kepada Pemegang Saham dalam RUPS                 evaluation results are presented to the Shareholders at the
untuk memastikan transparansi, akuntabilitas, dan perbaikan           GMS to ensure transparency, accountability, and continuous
berkelanjutan dalam pengelolaan perusahaan.                           improvement in company management.


Pihak Penilai                                                         Assessors
Penilaian kinerja Direksi Perseroan dilakukan secara internal         The performance evaluation of the Board of Directors is
(self-assessment) yang dilaksanakan langsung oleh Dewan               conducted internally (self-assessment) and carried out directly
Komisaris. Selain itu, Pemegang Saham terlibat dalam                  by the Board of Commissioners. Additionally, the Shareholders
penilaian kinerja Direksi melalui persetujuan atas Laporan            play a role in the evaluation process through their approval
Tahunan, Laporan Keuangan, dan keputusan strategis yang               of the Annual Report, Financial Statements, and strategic
disampaikan dalam RUPS.                                               decisions presented at the GMS.


Kriteria Penilaian                                                    Evaluation Criteria
Kriteria penilaian Direksi mengacu pada:                              The Board of Directors’ performance evaluation is based on the
                                                                      following criteria:
1. Implementasi praktik GCG;                                          1. Implementation of GCG practices;
2. Kinerja secara keuangan, operasional, dan aspek-aspek              2. Financial, operational, and other key performance aspects
   lainnya yang berperan penting bagi keberlanjutan Perseroan;             essential for the Company's going concern;
3. Perbandingan antara target dan pencapaian aktual;                  3. Comparison between targets and actual achievements;
4. Keselarasan kinerja terhadap visi dan misi;                        4. Alignment of performance with vision and mission;
5. Strategi dan inovasi;                                              5. Strategy and innovation initiatives;
6. Pencapaian manajemen dalam meningkatkan nilai bagi                 6. Management’s success in enhancing the Shareholders
   Pemegang Saham; serta                                                   value; and
7. Kinerja masing-masing Direktur secara individu.                    7. Individual performance of each Director.


Hasil Penilaian                                                       Evaluation Results
Direksi Perseroan telah melaksanakan tugas dan tanggung               The Board of Directors has effectively fulfilled its duties and
jawabnya secara optimal sepanjang tahun 2024, yang tercermin          responsibilities throughout 2024, reflected in significant
dalam peningkatan kinerja operasional dan keuangan yang               improvements in operational and financial performance.
signifikan. Beberapa area yang perlu diperbaiki, seperti              However, areas for improvement, such as enhancing
penguatan koordinasi antar departemen, telah diidentifikasi           interdepartmental coordination, have been identified as key
sebagai fokus utama untuk tahun mendatang.                            focus areas for the upcoming year.



Penilaian Kinerja Komite di Bawah Direksi                             Performance Assessment of Committees
                                                                      Under the Board of Directors

Pada tahun 2024, Perseroan belum membentuk komite                     In 2024, the Company has not yet established any committees
di bawah Direksi. Namun, Direksi membawahi beberapa organ             under the Board of Directors. However, the Board of Directors
tata kelola yang mendukung pelaksanaan tugasnya, seperti              supervises several governance organs that support its functions,
Sekretaris Perusahaan dan Unit Audit Internal. Oleh karena            such as the Corporate Secretary and the Internal Audit Unit.
itu, Direksi melakukan penilaian kinerja terhadap kedua organ         Therefore, the Board of Directors perform an assessment
tersebut untuk memastikan efektivitas operasional dan tata            the performance of these governance organs to ensure
kelola perusahaan. Penilaian ini mencakup beberapa kriteria,          operational effectiveness and strong corporate governance.




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seperti efektivitas komunikasi dan koordinasi, ketepatan dan         The evaluation includes several key criteria, such as
kelengkapan laporan, serta kepatuhan terhadap regulasi dan           effectiveness of communication and coordination, accuracy and
standar operasional yang berlaku.                                    completeness of reports and compliance with regulations and
                                                                     applicable operational standards.


Hasil penilaian kinerja tahun 2024 menunjukkan bahwa                 The 2024 performance assessment results indicate that: the
Sekretaris Perusahaan telah melaksanakan tugasnya dengan             Corporate Secretary has effectively managed relationships
baik dalam mengelola hubungan antara Direksi dan pemangku            between the Board of Directors and the stakeholders
kepentingan, serta memastikan kepatuhan perusahaan                   while ensuring corporate compliance with applicable laws
terhadap peraturan yang berlaku. Di sisi lain, Unit Audit            and regulations. The Internal Audit Unit has successfully
Internal dinilai berhasil menjalankan fungsi pengawasan dan          performed its supervision functions and provided constructive
memberikan rekomendasi konstruktif untuk memperbaiki                 recommendations to improve internal control systems and risk
sistem pengendalian internal dan manajemen risiko.                   management.




Transparansi Informasi Mengenai
Dewan Komisaris dan Direksi
Transparency on Information of the Board of Commissioners
and Board of Directors

Nominasi dan Remunerasi                                              Nomination and Remuneration of
Dewan Komisaris dan Direksi                                          the Board of Commissioners and
[IR-4B] [GRI 2-10, 2-19, 2-20, 2-21]                                 Board of Directors [IR-4B] [GRI 2-10, 2-19, 2-20, 2-21]

Kebijakan dan Prosedur Nominasi                                      Nomination Policy and Procedure
Proses nominasi anggota Dewan Komisaris dan Direksi                  The nomination process for members of the Board of
Perseroan merupakan kewenangan Fungsi Nominasi yang                  Commissioners and Board of Directors falls under the authority
dijalankan oleh Dewan Komisaris. Usulan mengenai nominasi            of the Nomination Function, which is carried out by the Board
dan remunerasi kemudian diajukan kepada RUPS untuk                   of Commissioners. Proposals regarding nomination and
memastikan bahwa calon yang diajukan memenuhi kriteria dan           remuneration are then submitted to the GMS to ensure that the
kebutuhan perusahaan. Apabila terdapat benturan kepentingan          proposed candidates meet the Company's criteria and needs.
di antara anggota Dewan Komisaris terkait usulan nominasi,           If there is a conflict of interest among Board of Commissioners
hal ini harus diungkapkan secara terbuka selama rapat                members regarding the nomination proposal, it must be openly
nominasi.                                                            disclosed during the nomination meeting.


Adapun prosedur nominasi Dewan Komisaris dan Direksi                 The nomination procedures for the Board of Commissioners
diuraikan sebagai berikut.                                           and Board of Directors is described as follows.
1. Menyusun komposisi jabatan anggota Direksi dan/atau               1. Determine the composition of positions for members of the
    Dewan Komisaris.                                                     Board of Directors and/or Board of Commissioners.
2. Menyusun kebijakan dan kriteria yang dibutuhkan dalam             2. Develop policies and criteria required in the nomination
    proses nominasi.                                                     process.
3. Kebijakan evaluasi kinerja bagi anggota Direksi dan/atau          3. Develop performance evaluation policies for members of
    Dewan Komisaris.                                                     the Board of Directors and/or Board of Commissioners.
4. Melakukan penilaian kinerja anggota Direksi dan/atau              4. Assess the performance of members of the Board of
    Dewan Komisaris berdasarkan tolok ukur yang telah                    Directors and/or Board of Commissioners based on
    disusun sebagai bahan evaluasi.                                      predetermined benchmarks as evaluation materials.




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                Kilas Kinerja 2024                              Laporan Manajemen                             Profil Perusahaan
           Performance Overview in 2024                         Management Report                              Company Profile




5. Menyusun program pengembangan kemampuan anggota                          5. Develop capacity-building programs for members of the
   Direksi dan/atau Dewan Komisaris.                                           Board of Directors and/or Board of Commissioners.
6. Menelaah dan mengusulkan calon yang memenuhi syarat                      6. Review and nominate candidates who meet the
   sebagai anggota Direksi dan/atau Dewan Komisaris kepada                     requirements as members of the Board of Directors and/or
   Dewan Komisaris untuk disampaikan kepada RUPS.                              Board of Commissioners to the Board of Commissioners to
                                                                               be submitted to the GMS.


Kebijakan dan Prosedur Penetapan Remunerasi                                 Remuneration Policy and Procedure [GRI 2-19, 2-20]
[GRI 2-19, 2-20]
Proses remunerasi anggota Dewan Komisaris dan Direksi                       The remuneration process for members of the Board of
Perseroan merupakan wewenang dari Fungsi Remunerasi yang                    Commissioners and Board of Directors falls under the authority
dijalankan oleh Dewan Komisaris. Dalam menetapkan besaran                   of the Remuneration Function, which is carried out by the Board
remunerasi, Dewan Komisaris mengajukan usulan dalam rapat,                  of Commissioners. In determining remuneration amount, the
dengan mempertimbangkan kinerja organ utama, pencapaian                     Board of Commissioners submits proposals during meetings,
target, kondisi keuangan internal, beban tugas dan tanggung                 considering performance of key corporate organs, achievement
jawab, serta standar remunerasi di industri sejenis. Setelah                of Company’s targets, internal financial condition, workload and
usulan disepakati, hasilnya disampaikan kepada Pemegang                     responsibilities, and industry remuneration standards. Once the
Saham dalam RUPS untuk mendapatkan persetujuan.                             proposal is agreed upon, the final decision is submitted to the
                                                                            Shareholders at the GMS for approval.


Adapun prosedur penetapan remunerasi Dewan Komisaris dan                    The remuneration determination procedures for the Board of
Direksi diungkapkan sebagai berikut.                                        Commissioners and Board of Directors is described as follows.
1. Menyusun struktur remunerasi bagi anggota Dewan                          1. Develop remuneration structure for members of the Board
    Komisaris dan/atau Direksi.                                                of Commissioners and/or Board of Directors.
2. Menyusun kebijakan atas remunerasi bagi anggota Dewan                    2. Develop policy on remuneration for members of the Board
    Komisaris dan/atau Direksi.                                                of Commissioners and/or Board of Directors.
3. Menyusun besaran atas remunerasi bagi anggota Dewan                      3. Develop the amount of remuneration for members of the
    Komisaris dan/atau Direksi.                                                Board of Commissioners and/or Board of Directors.
4. Melakukan penilaian kinerja dengan kesesuaian remunerasi                 4. Conduct performance appraisals on the remuneration
    yang diterima masing-masing anggota Dewan Komisaris                        received by each member of the Board of Commissioners
    dan/atau Direksi.                                                          and/or Board of Directors.


Struktur dan Besaran Remunerasi                                             Remuneration Structure and Amount
Komponen penghasilan untuk anggota Dewan Komisaris                          The remuneration components for Board of Commissioners
terdiri dari honorarium dan tunjangan, sedangkan Direksi                    members consist of honorarium and allowances, while
menerima gaji dan tunjangan. Persentase remunerasi untuk                    Board of Directors members receive salary and allowances.
Dewan Komisaris, yakni Komisaris Utama (10%), Wakil                         The remuneration percentage for the Board of Commissioners
Komisaris Utama (6%-8%), dan Komisaris lainnya (2%-3%).                     is as follows President Commissioner (10%), Vice President
Rincian total remunerasi yang diterima oleh Dewan Komisaris                 Commissioner (6%-8%), other Commissioners (2%-3%).
dan Direksi pada tahun 2024 disajikan sebagai berikut.                      The total remuneration details received by the Board of
                                                                            Commissioners and Board of Directors in 2024 are presented
                                                                            as follows.


                                                                                    Jumlah yang Diterima
                                                                                      Amount Received
                      Jabatan
                                                                     2024                                          2023
                      Position
                                                             (dalam jutaan Rupiah)                        (dalam jutaan Rupiah)
                                                               (in million Rupiah)                          (in million Rupiah)

 Dewan Komisaris
                                                                      7.797                                         7.661
 Board of Commissioners
 Direksi
                                                                     14.440                                        13.851
 Board of Directors
 Total                                                               22.237                                        21.512




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Perseroan menetapkan struktur dan besaran kompensasi bagi               The Company determines the compensation structure and
Direksi dan karyawan berdasarkan prinsip kewajaran, kinerja,            amount for the Board of Directors and employees based on the
serta kondisi industri. Perbandingan kompensasi antara tingkat          principles of fairness, performance, and industry conditions.
manajerial tertinggi dan median karyawan dipantau secara berkala        The compensation ratio between the highest managerial level
untuk memastikan kesetaraan internal dan daya saing eksternal.          and the median employee salary is regularly monitored to
Pada tahun 2024, terjadi perubahan dalam struktur kompensasi            ensure internal equity and external competitiveness. In 2024,
manajemen puncak, sejalan dengan penyesuaian tanggung                   changes were made to the Top Management compensation
jawab dan pencapaian kinerja. Namun demikian, Perseroan tidak           structure, aligning with adjustments in responsibilities and
mengungkapkan angka spesifik rasio kompensasi secara publik.            performance achievements. However, the Company does not
[GRI 2-21]                                                              publicly disclose specific compensation ratio figures. [GRI 2-21]



Keberagaman Komposisi                                                   Diversity of the Composition of
Dewan Komisaris dan Direksi [ESG G-01]                                  the Board of Commissioners
                                                                        and Board of Directors [ESG G-01]

Perseroan menetapkan keberagaman dalam komposisi                        The Company establishes diversity in the composition of the
Dewan Komisaris dan Direksi untuk memastikan bahwa                      Board of Commissioners and Board of Directors to ensure that
berbagai perspektif, pengalaman, keahlian, dan latar belakang           various perspectives, experiences, expertise, and backgrounds
dapat diakomodasi dalam pengambilan keputusan strategis.                are accommodated in strategic decision-making. This diversity
Keberagaman ini mendukung sinergi antar anggota dan                     supports synergy among members and contributes to optimal
berkontribusi pada kinerja yang optimal. Seluruh anggota                performance. All members of the Board of Commissioners and
Dewan Komisaris dan Direksi yang menjabat telah memenuhi                Board of Directors in office meet the aspects of diversity, which
aspek keberagaman, yang dapat dilihat lebih rinci pada profil           can be found in more detail in the profile of each member in this
masing-masing anggota dalam Laporan Terintegrasi ini.                   Integrated Report.



Pengelolaan Benturan Kepentingan                                        Management of Conflict of Interest of
Dewan Komisaris dan Direksi [GRI 2-15] [ESG G-09]                       the Board of Commissioners and
                                                                        Board of Directors [GRI 2-15] [ESG G-09]

Perseroan menetapkan pengelolaan benturan kepentingan                   The Company establishes the management of conflicts of interest
untuk memastikan bahwa keputusan yang diambil oleh Dewan                to ensure that decisions made by the Board of Commissioners
Komisaris dan Direksi dilakukan secara objektif dan adil, serta         and the Board of Directors are carried out objectively and fairly,
untuk melindungi kepentingan Perseroan. Beberapa hal yang               and to protect the Company’s interests. Several aspects that
harus diperhatikan oleh Dewan Komisaris dan Direksi untuk               must be considered by the Board of Commissioners and Board
menghindari benturan kepentingan, yaitu:                                of Directors to avoid conflicts of interest include:
1. Menghindari adanya benturan kepentingan di dalam                     1. Avoiding conflicts of interest in carrying out their duties.
    melaksanakan tugasnya. Dewan Komisaris dan Direksi tidak                The Board of Commissioners and Board of Directors will not
    akan memanfaatkan jabatan untuk kepentingan pribadi atau                use their position for personal interests or for the benefit of
    untuk kepentingan orang atau pihak lain yang terkait;                   others or related parties;
2. Menghindari setiap aktivitas yang dapat memengaruhi                  2. Avoiding any activities that may affect the independence
    independensi Dewan Komisaris dan Direksi dalam tugas                    of the Board of Commissioners and Board of Directors in
    pengawasan Perseroan;                                                   supervising the Company;
3. Mengisi Daftar Khusus yang berisikan kepemilikan saham               3. Filling out a Special List containing the share ownership of
    Dewan Komisaris dan Direksi dan/atau keluarganya pada                   the Board of Commissioners and Board of Directors and/or
    perusahaan lain;                                                        their families in other companies;
4. Apabila terjadi benturan kepentingan, maka harus                     4. In case of a conflict of interest, it must be disclosed, and
    diungkapkan, dan Dewan Komisaris maupun Direksi yang                    the concerned member of the Board of Commissioners or
    bersangkutan tidak boleh melibatkan diri dalam proses                   Board of Directors should not be involved in the Company's
    pengambilan keputusan Perseroan; serta                                  decision-making process; and
5. Membuat pernyataan mengenai benturan kepentingan                     5. Making a statement regarding conflicts of interest related to
    terhadap hal-hal yang termaktub dalam Rencana Kerja dan                 matters outlined in the Work Plan and Budget.
    Anggaran Perseroan.




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            Performance Overview in 2024                         Management Report                          Company Profile




Hubungan Afiliasi
Affiliation

                                                 Hubungan Keuangan dengan:                        Hubungan Keluarga dengan:
                                                  Financial Relationship with:                     Family Relationship with:
              Nama                          Dewan                          Pemegang         Dewan                               Pemegang
                                                            Direksi                                         Direksi
              Name                         Komisaris                      Saham Utama      Komisaris                           Saham Utama
                                                           Board of                                        Board of
                                         Board of                            Major          Board of                              Major
                                                           Directors                                       Directors
                                      Commissioners                       Shareholders   Commissioners                         Shareholders

                                                  DEWAN KOMISARIS / BOARD OF COMMISSIONERS

Heyzer Harsono

Rasid Harsono

Setyo Wahono

Michael W. P. Soeryadjaya

Atiff Ibrahim Gill

Sutanto

Robiyanto

Hans-Gerd Wienands

                                                         DIREKSI / BOARD OF DIRECTORS

Rachmat Harsono

Ferryawan Utomo

Imelda Mulyani Harsono

Nini Liemijanto

Budi Susanto

Djanarko Tjandra

Octavianus Santoso Rastanto

Andy Purwohardono




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Organ Tata Kelola di Bawah Dewan Komisaris
Governance Organs Under the Board of Commissioners



Komite Audit                                                                                Audit Committee

Komite Audit Perseroan merupakan organ yang dibentuk                                        The Audit Committee is an organ established to assist the
untuk membantu Dewan Komisaris dalam menjalankan tugas                                      Board of Commissioners in carrying out its supervisory duties
pengawasan terhadap Laporan Keuangan, mengevaluasi                                          over the Financial Statements, evaluating the performance of
kinerja Auditor Internal dan Eksternal, serta memastikan                                    both Internal and External Auditors, and ensuring the effective
penerapan sistem pengendalian internal dan manajemen risiko                                 and comprehensive implementation of the Company's internal
Perseroan diterapkan secara efektif dan menyeluruh.                                         control system and risk management.


Pedoman Kerja                                                                               Work Guidelines
Pelaksanaan tugas dan tanggung jawab Komite Audit mengikuti                                 The duties and responsibilities of the Audit Committee are
ketentuan yang tercantum dalam Piagam Komite Audit. Piagam                                  carried out in accordance with the provisions outlined in the
ini diperbarui dan disempurnakan pada 27 Maret 2023 dan telah                               Audit Committee Charter. This Charter was updated and
dipublikasikan di situs web pada laman Tata Kelola Perusahaan.                              improved on March 27, 2023, and has been published on the
                                                                                            Company's website on the Corporate Governance page.


Masa Jabatan                                                                                Term of Office
Anggota Komite Audit menjabat sesuai dengan masa jabatan                                    Audit Committee members serve in accordance with the term of
Dewan Komisaris dan dapat dipilih kembali hanya untuk                                       office of the Board of Commissioners and may be re-elected for
1 periode tambahan.                                                                         only 1 additional term.


Komposisi                                                                                   Composition
Komite Audit terdiri dari 3 anggota, yakni 2 Komisaris                                      The Audit Committee consists of 3 members, 2 Independent
Independen, salah satunya menjabat sebagai ketua dan yang                                   Commissioners, one serving as the chairman and the other as
lainnya sebagai anggota, serta 1 anggota yang merupakan                                     a member, and 1 independent member. Information related to
pihak independen. Berikut informasi terkait komposisi anggota                               the composition of the Audit Committee members during 2024
Komite Audit Perseroan selama tahun 2024.                                                   is presented as follows.


                 Nama                                   Jabatan                     Periode Jabatan              Masa Jabatan               Rangkap Jabatan
                 Name                                   Position                   Assignment Period             Term of Office            Concurrent Position

                                            Ketua                                     Periode pertama                                 Komisaris Independen
 Robiyanto                                                                                                          2022-2025
                                            Chairman                                    First period                                  Independent Commissioner
                                            Anggota                                   Periode pertama                                 Komisaris Independen
 Sutanto                                                                                                            2022-2025
                                            Member                                      First period                                  Independent Commissioner
                                            Anggota                                   Periode pertama                                 Pihak Independen
 Tjokro Aliwidjaja                                                                                                  2022-2025
                                            Member                                      First period                                  Independent Party


Profil
Profile

                                                                  Dasar Hukum                     Surat Keputusan Dewan Komisaris No. 20/UM.XII/2022.
           ROBIYANTO                                              Pengangkatan                    Board of Directors Letter No. 20/UM.XII/2022.
                                                                  Legal Basis of
Ketua Komite Audit
                                                                  Appointment
Chairman of the Audit Committee

Profil beliau telah diungkapkan pada Bab Profil Perusahaan, sub bab Profil Dewan Komisaris di dalam Laporan Terintegrasi ini.
His profile has been disclosed in the Company Profile section, under the Board of Commissioners profile, in this Integrated Report.




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                                                                  Dasar Hukum                     Surat Keputusan Dewan Komisaris No. 20/UM.XII/2022.
           SUTANTO                                                Pengangkatan                    Board of Directors Letter No. 20/UM.XII/2022.
                                                                  Legal Basis of
Anggota Komite Audit
                                                                  Appointment
Audit Committee Member

Profil beliau telah diungkapkan pada Bab Profil Perusahaan, sub bab Profil Dewan Komisaris di dalam Laporan Terintegrasi ini.
His profile has been disclosed in the Company Profile section, under the Board of Commissioners profile, in this Integrated Report.


                                                                  Berkewarganegaraan Indonesia, berusia 51 tahun, berdomisili di Surabaya.
           TJOKRO ALIWIDJAJA                                      Indonesian citizen, 51 years old, resides in Surabaya.
                                                                  Periode Jabatan                 2022-2025, periode pertama
Anggota Komite Audit                                              Assignment Period               2022-2025, first period
Audit Committee Member


Dasar Hukum Pengangkatan                                                                    Legal Basis of Appointment
Surat Keputusan Dewan Komisaris No. 20/UM.XII/2022.                                         Board of Commissioners Decree No. 20/UM.XII/2022.

Riwayat Pendidikan                                                                          Educational Background
Memperoleh gelar Sarjana Ekonomi jurusan Akuntansi dari                                     Earned a Bachelor of Economics degree majoring in Accounting
Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta (1996) dan                                   from Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta (1996) and
telah menyelesaikan Program Pascasarjana Master of Business                                 completed the Master of Business Administration Postgraduate
Administration jurusan Finance Management dari Universitas                                  Program majoring in Finance Management from Gadjah Mada
Gadjah Mada, Yogyakarta (2009).                                                             University, Yogyakarta (2009).

Riwayat Jabatan                                                                             Career Background
Memiliki pengalaman dalam bidang treasury, akuntansi,                                       Has experience in treasury, accounting, business development,
business development, dan ISO lebih dari 25 tahun.                                          and ISO for more than 25 years.

Rangkap Jabatan                                                                             Concurrent Position
Beliau tidak memiliki rangkap jabatan, baik di Perseroan                                    He does not hold any concurrent positions, either in the
ataupun perusahaan lainnya.                                                                 Company or any other companies.

Hubungan Afiliasi                                                                           Affiliation
Beliau tidak memiliki hubungan afiliasi dengan anggota                                      He does not have any affiliation with members of the Board
Dewan Komisaris, Direksi, dan Pemegang Saham Utama                                          of Commissioners, Board of Directors, and Major and/or
dan/atau Pengendali.                                                                        Controlling Shareholders.



Independensi                                                                                Independence
Komite Audit Perseroan berkomitmen untuk menjalankan tugas                                  The Audit Committee is committed to carrying out its duties and
dan tanggung jawabnya dengan objektif dan penuh integritas.                                 responsibilities with objectivity and integrity. This commitment
Komitmen ini tercermin dalam pemenuhan aspek independensi                                   is reflected in the fulfilment of the following independence
sebagai berikut.                                                                            aspects.


                                              Aspek Independensi                                                                                           Tjokro
                                                                                                                          Robiyanto       Sutanto
                                             Independence Aspect                                                                                          Aliwidjaja

 Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk
 merencanakan, memimpin, mengendalikan, atau mengawasi kegiatan Perseroan dalam waktu
 6 bulan terakhir, kecuali untuk pengangkatan kembali sebagai Komisaris Independen Perseroan
 pada periode berikutnya.
 Not a person who works or has the authority and responsibility to plan, lead, control, or supervise
 activities of the Company within the last 6 months, except for reappointment as an Independent
 Commissioner of the Company in the following period.
 Tidak mempunyai saham, baik langsung maupun tidak langsung, pada Perseroan.
 Does not have shares either directly or indirectly in the Company.
 Tidak mempunyai hubungan Afiliasi dengan Perseroan, anggota Dewan Komisaris, anggota Direksi,
 atau Pemegang Saham Utama Perseroan.
 Has no affiliation with the Company, members of the Board of Commissioners, Board of Directors,
 or Major Shareholders.
 Tidak mempunyai hubungan usaha, baik langsung maupun tidak langsung, yang berkaitan dengan
 kegiatan usaha Perseroan.
 Does not have direct or indirect business relationships related to the Company’s business activities.




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Tugas dan Tanggung Jawab                                              Duties and Responsibilities
Tugas dan tanggung jawab Komite Audit diuraikan sebagai               The duties and responsibilities of the Audit Committee are
berikut.                                                              described as follows.
1. Melakukan penelaahan atas informasi keuangan yang                  1. Reviewing the financial information that will be published
    akan dikeluarkan Perseroan kepada publik dan/atau                    by the Company to the public and/or authorities, including
    pihak otoritas antara lain Laporan Keuangan, proyeksi,               Financial Reports, projections, and other reports related to
    dan laporan lainnya terkait dengan informasi keuangan                the Company’s financial information.
    Perseroan.
2. Melakukan penelaahan atas ketaatan terhadap peraturan              2. Reviewing compliance with laws and regulations related to
    perundang-undangan yang berhubungan dengan kegiatan                  the Company’s activities.
    Perseroan.
3. Memberikan pendapat independen dalam hal terjadi                   3. Providing an independent opinion in case of a difference
    perbedaan pendapat antara Manajemen dan Akuntan atas                 between the Management and the Accountant for the
    jasa yang diberikan.                                                 services offered.
4. Memberikan rekomendasi kepada Dewan Komisaris                      4. Providing recommendations to the Board of Commissioners
    mengenai penunjukan akuntan yang didasarkan pada                     regarding appointing an Accountant based on independence,
    independensi, ruang lingkup penugasan, dan imbalan jasa.             the scope of assignment, and compensation for services.
5. Melakukan penelaahan atas pelaksanaan pemeriksaan                  5. Reviewing the implementation of inspections by the Internal
    oleh Auditor Internal dan mengawasi pelaksanaan tindak               Auditors and overseeing the implementation of follow-up
    lanjut oleh Direksi atas temuan Auditor Internal.                    actions by the Board of Directors on the findings of the
                                                                         Internal Auditors.
6. Melakukan penelaahan terhadap aktivitas pelaksanaan                6. Reviewing the risk management implementation activities
   sistem manajemen risiko yang dilakukan oleh Direksi, jika             carried out by the Company's Board of Directors, which
   Perseroan tidak memiliki fungsi pemantau risiko di bawah              still needs a risk monitoring function under the Board of
   Dewan Komisaris.                                                      Commissioners.
7. Menelaah pengaduan yang berkaitan dengan proses                    7. Reviewing complaints related to the Company’s accounting
   akuntansi dan pelaporan keuangan Perseroan.                           and financial reporting processes.
8. Menelaah dan memberikan saran kepada Dewan Komisaris               8. Reviewing and advising the Board of Commissioners
   terkait dengan adanya potensi benturan kepentingan                    regarding the potential conflict of interest of the Company.
   Perseroan.
9. Menjaga kerahasiaan dokumen, data, dan informasi                   9. Maintaining the confidentiality of the Company’s documents,
   Perseroan.                                                            data, and information.


Wewenang                                                              Authority
Selain melaksanakan tugas dan tanggung jawab, Komite Audit            In addition to carrying out its duties and responsibilities, the
juga memiliki wewenang yang diatur dalam Piagam Komite                Audit Committee also has authority as outlined in the Audit
Audit. Sepanjang tahun 2024, Komite Audit menjalankan                 Committee Charter. Throughout 2024, the Audit Committee
wewenang tersebut dengan baik dan penuh tanggung jawab,               exercised this authority effectively and responsibly, without
tanpa menghadapi kendala atau intervensi dari pihak mana              encountering any obstacles or interventions from any party.
pun. Wewenang ini mencakup:                                           This authority includes:
1. Mengakses dokumen, data dan informasi Perseroan                    1. Accessing documents, data, and information about the
    tentang karyawan, dana, aset dan sumber daya perusahaan               Company's employees, funds, assets, and resources as
    yang diperlukan;                                                      needed;
2. Berkomunikasi langsung dengan karyawan, termasuk                   2. Communicating directly with employees, including the
    Direksi dan pihak yang menjalankan fungsi audit internal,             Board of Directors and those performing internal audit,
    manajemen risiko dan Akuntan terkait tugas dan tanggung               risk management, and accounting functions related to the
    jawab Komite Audit;                                                   duties and responsibilities of the Audit Committee;
3. Melibatkan pihak independen di luar anggota Komite Audit           3. Engaging independent parties outside the Audit Committee
    yang diperlukan untuk membantu pelaksanaan tugasnya                   members if necessary to assist in performing its duties
    (jika diperlukan); serta                                              (if required); and
4. Melakukan kewenangan lain yang diberikan oleh Dewan                4. Exercising other powers granted by the Board of
    Komisaris, sesuai dengan koridor tata kelola perusahaan.              Commissioners, in accordance with the company's
                                                                          governance framework.




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Rapat                                                                        Meetings
Rapat internal Komite Audit dilaksanakan minimal 4 kali                      The Audit Committee holds internal meetings at least
setahun dan setiap waktu bila dipandang perlu, sesuai dengan                 4 times a year and more frequently when deemed necessary,
Piagam Komite Audit. Pada tahun 2024, Komite Audit telah                     in accordance with the Audit Committee Charter. In 2024,
mengadakan 6 rapat, dengan tingkat kehadiran sebagai berikut.                the Audit Committee held 6 meetings, with attendance as follows.


                                                                                                                               Tingkat Kehadiran
                Nama                            Jabatan                   Jumlah Rapat             Jumlah Kehadiran
                                                                                                                               Attendance Level
                Name                            Position                Number of Meeting         Number of Attendance
                                                                                                                                      (%)
                                    Ketua Komite Audit
 Robiyanto                                                                          6                            5                        83,33
                                    Chairman of the Audit Committee
                                    Anggota Komite Audit
 Sutanto                                                                            6                            -                            -
                                    Audit Committee Member
                                    Anggota Komite Audit
 Tjokro Aliwidjaja                                                                  6                            6                       100,00
                                    Audit Committee Member


Agenda Rapat
Meeting Agenda
      Tanggal                                                                Agenda Rapat
       Date                                                                 Meeting Agenda
 12 Februari 2024        • Rapat Komite Audit Triwulan IV Tahun 2023.                   • Audit Committee Meeting Quarter IV 2023.
 February 12, 2024       • Annual Audit Plan 2024.                                      • Annual Audit Plan 2024.
                         • Rapat Komite Audit dengan Pemegang Saham.                    • Audit Committee Meeting with the Shareholders.
 18 Maret 2024
                         • Pembahasan Progres Triwulan I 2024 dan Internal Audit.       • Discussion on the Quarter I 2024 Progress and Internal
 March 18, 2024
                                                                                          Audit.
                         • Rapat Komite Audit Triwulan II Tahun 2024.                   • Audit Committee Meeting Quarter II 2024.
 12 Juni 2024
                         • Pembahasan Progres Triwulan I Tahun 2024 dan Rencana         • Discussion on the Quarter I 2024 Progress and Quarter III
 June 12, 2024
                           Triwulan III Tahun 2024.                                       2024 Plan.
                         • Internal Audit Function.                                     • Internal Audit Function.
 2 Juli 2024
                         • Pembahasan Fungsi Internal Audit dan Risk Management         • Discussion on Internal Audit and Risk Management
 July 2, 2024
                           dengan PWC Singapore.                                          Function with PWC Singapore.
                         • Rapat Komite Audit Triwulan III Tahun 2024.                  • Audit Committee Meeting Quarter III 2024.
 27 September 2024
                         • Pembahasan Progres Triwulan II Tahun 2024 dan Rencana        • Discussion on the Quarter II 2024 Progress and Quarter IV
 September 27, 2024
                           Triwulan IV Tahun 2024.                                        2024 Plan.
                         • Rapat Komite Audit dengan Pemegang Saham.                    • Audit Committee Meeting with the Shareholders.
 29 Oktober 2024
                         • Pembahasan Internal Audit Function dan Progres Audit         • Discussion on Internal Audit Function and Audit Progress
 October 29, 2024
                           sampai dengan Triwulan III Tahun 2024.                         through Quarter III 2024.



Pelatihan                                                                    Training
Pelatihan Komite Audit bertujuan untuk meningkatkan efektivitas              The Audit Committee training has a purpose to enhance the
pelaksanaan tugasnya. Pelatihan dapat diselenggarakan oleh                   effectiveness of its duties. Training can be organized by internal
pihak internal, pihak ketiga, atau dilakukan secara mandiri.                 parties, third parties, or conducted independently. Throughout
Selama tahun 2024, anggota Komite Audit telah mengikuti                      2024, members of the Audit Committee have participated in
berbagai pelatihan, dengan rincian sebagai berikut.                          various training sessions, with the following details.


           Nama                             Jabatan                     Nama Pelatihan             Tanggal Pelatihan           Penyelenggara
           Name                             Position                    Training Name                Training Date               Organizer

 Robiyanto                     Ketua Komite Audit                Telah diungkapkan pada bagian Dewan Komisaris.
                               Chairman of the Audit Committee   Has been disclosed in the Board of Commissioners section.
 Sutanto                       Anggota Komite Audit              Telah diungkapkan pada bagian Dewan Komisaris.
                               Audit Committee Member            Has been disclosed in the Board of Commissioners section.
 Tjokro Aliwidjaja             Anggota Komite Audit              Financial Ratio and Investment    17 Februari 2024        Ronawati Wongso
                               Audit Committee Member            Analysis                          February 17, 2024
                                                                 Optimalisasi Alur Pembelian       5 Juni 2024             Rantai Breakthrough
                                                                 hingga Pembayaran                                         Consulting
                                                                 Optimization of the Purchase      June 5, 2024
                                                                 Process to Payment Process
                                                                 Project Management                30 Juli 2024            A Eddy Suherman,
                                                                                                   July 30, 2024           PT Arohera
                                                                 Product Management and VFV        26 Desember 2024        Hisense Hitachi Indonesia
                                                                 Business Training Program         December 26, 2024




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Pelaksanaan Tugas                                                      Implementation of Duties
Sepanjang tahun 2024, Komite Audit telah melaksanakan tugas            Throughout 2024, the Audit Committee has performed its duties
dan tanggung jawab dengan baik dan efektif, yang diuraikan             and responsibilities effectively and efficiently, as described
sebagai berikut.                                                       below.
1. Melakukan penelaahan atas Laporan Keuangan Perseroan                1. Conducted a review of the Financial Statements on a
   setiap triwulan. Komite Audit juga telah melakukan                      quarterly basis. The Audit Committee also reviewed the
   penelaahan atas Laporan Keuangan Perseroan untuk                        Financial Statements for the period ending December 31,
   periode yang berakhir pada 31 Desember 2024.                            2024.
2. Melakukan penelaahan atas ketaatan Perseroan terhadap               2. Conducted a review of the Company's compliance with
   peraturan perundang-undangan terkait.                                   applicable laws and regulations.
3. Memberikan rekomendasi kepada Dewan Komisaris                       3. Provided recommendations to the Board of Commissioners
   mengenai penunjukan Bapak Edward Dharmadi sebagai                       regarding the appointment of Mr. Edward Dharmadi as
   Akuntan Publik dari KAP Purwantono, Sungkoro & Surja                    the Public Accountant from KAP Purwantono, Sungkoro &
   (EY Indonesia) yang akan melaksanakan proses audit atas                 Surja (EY Indonesia) to conduct the audit of the Financial
   Laporan Keuangan Perseroan untuk tahun buku yang                        Statements for the financial year ending December 31, 2024,
   berakhir pada 31 Desember 2024 yang didasarkan pada                     based on independence, scope of assignment, and fee. This
   independensi, ruang lingkup penugasan, dan imbalan                      recommendation was also based on the Audit Committee's
   jasa. Rekomendasi tersebut juga didasari pada Laporan                   Evaluation Report to the Board of Commissioners regarding
   Hasil Evaluasi Komite Audit kepada Dewan Komisaris atas                 the implementation of the audit of the previous year’s
   pelaksanaan proses audit Laporan Keuangan Tahunan                       Financial Statements. The Appointment Report of the
   Perseroan tahun sebelumnya. Laporan Penunjukan                          Public Accountant and Public Accounting Firm for the
   Akuntan Publik dan Kantor Akuntan Publik untuk Laporan                  Annual Financial Statements for the financial year ending
   Keuangan Tahunan Perseroan untuk tahun buku yang                        December 31, 2024, was submitted to the Financial Services
   berakhir pada 31 Desember 2024 telah disampaikan kepada                 Authority on November 28, 2024.
   Otoritas Jasa Keuangan pada 28 November 2024.
4. Melaksanakan penelaahan atas pelaksanaan pemeriksaan                4. Conducted a review of the audit conducted by the Internal
   oleh Auditor Internal dan mengawasi pelaksanaan tindak                 Auditor and supervised the follow-up actions taken by the
   lanjut oleh Direksi atas temuan auditor tersebut setiap                Board of Directors on the auditor's findings during quarterly
   triwulan dalam rapat Komite Audit.                                     Audit Committee meetings.
5. Melakukan penelaahan terbatas terhadap aktivitas                    5. Conducted a limited review of the Management's activities
   pelaksanaan manajemen setiap triwulan dalam rapat                      on a quarterly basis during Audit Committee meetings.
   Komite Audit.
6. Menelaah pengaduan yang berkaitan dengan proses                     6. Reviewed complaints related to the Company’s accounting
   akuntansi dan pelaporan keuangan Perseroan. Selama                     and financial reporting processes. In 2024, no complaints
   tahun 2024, tidak terdapat pengaduan yang berkaitan                    related to the accounting and financial reporting processes
   dengan proses akuntansi dan pelaporan keuangan.                        were received.
7. Mengidentifikasi dan mengawasi hubungan afiliasi                    7. Identified and monitored affiliation within the Company
   di lingkungan Perseroan serta memberi saran kepada                     and provided advice to the Board of Commissioners if there
   Dewan Komisaris jika ada potensi benturan kepentingan.                 were any potential conflicts of interest. Throughout 2024, no
   Sepanjang tahun 2024, tidak ditemukan potensi benturan                 potential conflicts of interest were found involving the Board
   kepentingan terhadap Dewan Komisaris.                                  of Commissioners.
8. Memastikan kerahasiaan dokumen, data, dan informasi                 8. Ensured the confidentiality of the Company’s documents,
   Perseroan selama proses audit secara efektif.                          data, and information during the audit process effectively.



Komite ESG                                                             ESG Committee

Komite Environment, Social, dan Governance (ESG) bertugas              The Environment, Social, and Governance (ESG) Committee
menetapkan arah, tujuan, dan strategi keberlanjutan Perseroan.         is responsible for setting the Company’s direction, objectives,
Komite ini juga memantau dan mengevaluasi kinerja ESG                  and sustainability strategy. The Committee also monitors and
secara berkala untuk memastikan kegiatan usaha berjalan                evaluates ESG performance on a regular basis to ensure that
selaras dengan prinsip keberlanjutan dan tata kelola yang baik.        business activities align with sustainability principles and good
                                                                       corporate governance.




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Pedoman Kerja                                                           Working Guidelines
Pelaksanaan tugas dan tanggung jawab Komite ESG mengikuti               The duties and responsibilities of the ESG Committee are
ketentuan yang tercantum dalam Terms of Reference (TOR) ESG             carried out in accordance with the provisions outlined in the
Committee. TOR telah disahkan dan disetujui oleh Direksi pada           ESG Committee Terms of Reference (TOR). The TOR was ratified
tanggal 18 November 2024.                                               and approved by the Board of Directors on November 18, 2024.


Komposisi                                                               Composition
Komite ESG dibentuk berdasarkan Surat Keputusan Dewan                   The ESG Committee was established based on the Board
Komisaris No. 98/SK-Dekom/SIG/XI/2024, yang terdiri dari                of Commissioners Decision No. 98/SK-Dekom/SIG/XI/2024,
5 orang anggota. Direktur Utama menjabat sebagai Ketua                  consisting of 5 members. The President Director serves as the
Komite ESG, dengan 4 anggota lainnya berasal dari jajaran               Chairman of the ESG Committee, with the other 4 members
Direksi, yaitu Chief Commercial Officer, Director Technical &           comes from the Board of Directors: the Chief Commercial
Compliance Officer, Director of Production & Technical, serta           Officer, Director Technical & Compliance Officer, Director of
Director of Process Improvement.                                        Production & Technical, and Director of Process Improvement.


                Nama                             Jabatan          Periode Jabatan      Masa Jabatan           Rangkap Jabatan
                Name                             Position        Assignment Period     Term of Office        Concurrent Position

                                      Ketua                        Periode pertama                      Direktur Utama
 Rachmat Harsono                                                                          2024-2027
                                      Chairman                       First period                       President Director
                                      Anggota                      Periode pertama                      Direktur
 Ferryawan Utomo                                                                          2024-2027
                                      Member                         First period                       Director
                                      Anggota                      Periode pertama                      Direktur
 Imelda Harsono                                                                           2024-2027
                                      Member                         First period                       Director
                                      Anggota                      Periode pertama                      Direktur
 Budi Susanto                                                                             2024-2027
                                      Member                         First period                       Director
                                      Anggota                      Periode pertama                      Direktur
 Octavianus Santoso                                                                       2024-2027
                                      Member                         First period                       Director



Profil                                                                  Profile
Profil masing-masing anggota Komite ESG telah diungkapkan               The profiles of each ESG Committee member have been
pada Bab Profil Perusahaan, sub bab Profil Direksi di dalam             disclosed in Company Profile chapter, sub-chapter: Board of
Laporan Terintegrasi ini.                                               Directors Profile in this Integrated Report.


Tugas dan Tanggung Jawab                                                Duties and Responsibilities
Komite ESG bertugas mengembangkan dan merancang                         The ESG Committee is responsible for developing and designing
strategi ESG Perseroan, termasuk mengawasi sumber risiko                the Company’s ESG strategy, including supervising the most
dan peluang ESG yang paling material, tindakan-tindakan yang            material ESG risks and opportunities, related actions, and the
terkait, serta proses pelaporannya.                                     reporting process.


Wewenang                                                                Authority
Komite ESG juga memiliki wewenang yang telah diatur dalam               The ESG Committee also holds the authority as outlined in the
TOR Komite ESG, antara lain:                                            ESG Committee’s TOR, including:
1. Mencari informasi yang diperlukan dari setiap karyawan               1. Requesting necessary information from any Company’s
   Perseroan, di mana seluruh karyawan telah diarahkan                     employee, with all employees directed to cooperate with the
   untuk bekerja sama dengan Komite ESG;                                   ESG Committee;
2. Melakukan kerja sama dan berkoordinasi seperlunya                    2. Collaborating and coordinating as needed with all other
   dengan seluruh komite pendukung Dewan Komisaris                         supporting committees of the Board of Commissioners;
   lainnya;
3. Menggunakan jasa lembaga eksternal serta memperoleh                  3. Engaging external institutions and obtaining independent
   nasihat hukum atau profesional independen dari luar, jika               legal or professional advice, if necessary;
   diperlukan;
4. Mengakses sumber daya yang memadai untuk                             4. Accessing adequate resources to perform its duties;
   melaksanakan tugasnya;
5. Mengundang Direktur, pejabat Perseroan atau Entitas                  5. Inviting Directors, Company or Subsidiary officers, or other
   Anak, maupun pihak lain untuk menghadiri rapat Komite                   parties to attend Committee meetings as Invitees from time
   sebagai Invitee dari waktu ke waktu sesuai kebutuhan; serta             to time as needed; and




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6. Mendelegasikan fungsi sebagaimana disebutkan dalam                       6. Delegating functions mentioned in point 2 to 1 or more
   poin 2 kepada 1 atau lebih sub-komite, karyawan, pejabat,                   sub-committees, employees, officers, representatives,
   perwakilan, konsultan, profesional, atau agen, jika diperlukan.             consultants, professionals, or agents, if required.


Rapat                                                                       Meetings
Rapat internal Komite ESG dilaksanakan minimal 4 kali dalam                 ESG Committee internal meetings are held at least 4 times
1 tahun sesuai dengan TOR Komite ESG. Pada tahun 2024,                      a year in accordance with the ESG Committee TOR. In 2024,
Komite ESG telah mengadakan 1 kali rapat, dengan tingkat                    the ESG Committee held 1 meeting, with the attendance level
kehadiran sebagai berikut.                                                  as follows.


                                                                                                                               Tingkat Kehadiran
            Nama                             Jabatan                    Jumlah Rapat              Jumlah Kehadiran
                                                                                                                               Attendance Level
            Name                             Position                 Number of Meeting          Number of Attendance
                                                                                                                                      (%)
                                  Ketua Komite ESG
 Rachmat Harsono                                                                 1                            1                       100,00
                                  Chairman of the ESG Committee
                                  Anggota Komite ESG
 Ferryawan Utomo                                                                 1                            1                       100,00
                                  ESG Committee Member
                                  Anggota Komite ESG
 Imelda Harsono                                                                  1                            1                       100,00
                                  ESG Committee Member
                                  Anggota Komite ESG
 Budi Susanto                                                                    1                            1                       100,00
                                  ESG Committee Member
                                  Anggota Komite ESG
 Octavianus Santoso                                                              1                            1                       100,00
                                  ESG Committee Member



Agenda Rapat
Meeting Agenda
      Tanggal                                                               Agenda Rapat
       Date                                                                Meeting Agenda
                       • Persetujuan atas Kerangka Acuan (Terms of Reference).        • Approval of the Terms of Reference (TOR).
 18 November 2024
                       • Pembahasan Data ESG per September 2024 (9M24).               • Discussion of ESG Data as of September 2024 (9M24).
 November 18, 2024
                       • Rencana Dekarbonisasi dan Dokumen Strategi ESG.              • Decarbonization Plan and ESG Strategy Documents.



Pelatihan                                                                   Training
Pelatihan Komite ESG bertujuan untuk meningkatkan efektivitas               The ESG Committee's training has the purpose to improve the
pelaksanaan tugasnya. Pelatihan dapat diselenggarakan oleh                  effectiveness of its duties. Training may be conducted internally,
pihak internal, pihak ketiga, atau dilakukan secara mandiri.                by third parties, or through self-learning. Information regarding
Informasi terkait kegiatan pelatihan anggota Komite ESG                     ESG Committee members’ training activities is detailed in the
telah diuraikan pada Bab Profil Perusahaan di dalam Laporan                 Company Profile chapter of this Integrated Report.
Terintegrasi ini.


Pelaksanaan Tugas                                                           Implementation of Duties
Sepanjang tahun 2024, Komite ESG telah melaksanakan tugas                   Over the course of 2024, the ESG Committee has carried out its
dan tanggung jawab dengan baik dan efektif, yang diuraikan                  duties and responsibilities effectively, as outlined below.
sebagai berikut.
1. Menetapkan Indikator Kinerja Utama (KPI) ESG.                            1. Established ESG Key Performance Indicators (KPIs).
2. Menyusun dan menetapkan strategi, serta topik material                   2. Developed and defined the Company’s ESG strategy,
   dan batasan ESG Perseroan.                                                  material topics, and boundaries.
3. Membuat Rencana Dekarbonisasi.                                           3. Prepared a Decarbonization Plan.



Fungsi Nominasi dan Remunerasi                                              Nomination and Remuneration Function

Berdasarkan pertimbangan berbagai faktor dari Manajemen                     Based on various factors considered by the Management
dan Pemegang Saham, Perseroan memutuskan untuk tidak                        and Shareholders, the Company decided not to establish a
membentuk Komite Nominasi dan Remunerasi hingga                             Nomination and Remuneration Committee until December
Desember 2024. Meskipun demikian, Fungsi Nominasi dan                       2024. However, the Nomination and Remuneration Function
Remunerasi tetap dilaksanakan oleh Dewan Komisaris dengan                   continues to be carried out by the Board of Commissioners in
mengacu pada POJK 34/2014.                                                  accordance with POJK 34/2014.




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Tugas dan Tanggung Jawab                                               Duties and Responsibilities
Tugas dan tanggung jawab Dewan Komisaris terkait Fungsi                The duties and responsibilities of the Board of Commissioners
Nominasi dan Remunerasi diuraikan sebagai berikut.                     related to the Nomination and Remuneration Function are
                                                                       described as follows.
1. Fungsi Nominasi                                                     1. Nomination Function
   a. Menyusun komposisi dan proses nominasi anggota                       a. Develop the composition and nomination process
      Dewan Komisaris dan/atau anggota Direksi.                                of members of the Board of Commissioners and/or
                                                                               Board of Directors.
   b. Menyusun kebijakan dan kriteria yang dibutuhkan                      b. Develop policies and criteria required for the nomination
      dalam proses nominasi calon anggota Dewan Komisaris                      process of candidates for members of the Board of
      dan/atau anggota Direksi.                                                Commissioners and/or Board of Directors.
   c. Membantu pelaksanaan evaluasi atas kinerja anggota                   c. Assist in the evaluation of the performance of members
      Dewan Komisaris dan/atau anggota Direksi.                                of the Board of Commissioners and/or Board of Directors;
   d. Menyusun program pengembangan kemampuan                              d. Develop a program to enhance the capabilities of
      anggota Dewan Komisaris dan/atau Direksi.                                members of the Board of Commissioners and/or
                                                                               Board of Directors.
   e. Menelaah dan mengusulkan calon yang memenuhi                         e. Review and propose candidates who meet the qualifications
      syarat sebagai anggota Dewan Komisaris dan/atau                          to be members of the Board of Commissioners and/or
      anggota Direksi untuk disampaikan kepada RUPS.                           Board of Directors to be presented at the GMS.


2. Fungsi Remunerasi                                                   2. Remuneration Function
   a. Menyusun struktur remunerasi bagi anggota                           a. Develop the remuneration structure for members of
      Dewan Komisaris dan/atau anggota Direksi.                              the Board of Commissioners and/or Board of Directors.
   b. Menyusun kebijakan atas remunerasi bagi anggota                     b. Develop the remuneration policy for members of
      Dewan Komisaris dan/atau anggota Direksi.                              the Board of Commissioners and/or Board of Directors.
   c. Menyusun besaran atas remunerasi bagi anggota                       c. Develop the remuneration amount for members of
      Dewan Komisaris dan/atau anggota Direksi untuk                         the Board of Commissioners and/or Board of Directors
      disampaikan kepada RUPS.                                               to be presented at the GMS.


Kebijakan Suksesi Direksi                                              Board of Directors Succession Policy
Hingga tahun 2024, Perseroan belum memiliki Kebijakan Suksesi          Until 2024, the Company has not yet established a formal
Direksi secara formal. Namun, perusahaan menyadari pentingnya          Board of Directors Succession Policy. However, the Company
keberlanjutan kepemimpinan dan sedang mempersiapkan                    acknowledges the importance of leadership continuity and
langkah-langkah untuk menyusun kebijakan suksesi yang akan             is in the process of preparing steps to develop a succession
memastikan kelangsungan kepemimpinan di masa mendatang.                policy that ensures future leadership sustainability. The current
Proses suksesi saat ini dilakukan melalui RUPS berdasarkan             succession process is conducted through the GMS based on
rekomendasi dari Komisaris Utama. Perseroan berkomitmen                the recommendations from the President Commissioner.
untuk memperkenalkan kebijakan suksesi Direksi dalam waktu             The Company is committed to introducing a Board of Directors
dekat, dengan melibatkan Dewan Komisaris dan pihak terkait             Succession Policy in the near future, involving the Board of
untuk memastikan bahwa proses penggantian dan penunjukan               Commissioners and relevant parties to ensure that the process
Direksi dilakukan dengan memperhatikan kebutuhan perusahaan            of replacing and appointing Directors considers the Company’s
dan kriteria yang sesuai.                                              needs and appropriate criteria.


Rapat                                                                  Meetings
Pada tahun 2024, rapat Dewan Komisaris yang berhubungan                In 2024, the Board of Commissioners held a meeting related to
dengan Fungsi Nominasi dan Remunerasi diselenggarakan                  the Nomination and Remuneration Function on May 27, 2024.
pada 27 Mei 2024.


Pelaksanaan Tugas                                                      Implementation of Duties
Pada tahun 2024, Dewan Komisaris telah menjalankan Fungsi              In 2024, the Board of Commissioners effectively carried out
Nominasi dan Remunerasi dengan efektif, salah satunya dalam            the Nomination and Remuneration Function, including the
penetapan remunerasi anggota Dewan Komisaris dan Direksi.              determination of remuneration for the members of the Board of
                                                                       Commissioners and Board of Directors.




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Organ Tata Kelola di Bawah Direksi
Governance Organs Under the Board of Directors



Sekretaris Perusahaan                                                   Corporate Secretary

Sekretaris Perusahaan merupakan organ pendukung Direksi                 The Corporate Secretary is a Board of Directors supporting
yang bertanggung jawab menjaga hubungan baik dengan pihak               organ responsible for maintaining good relationships with
internal dan eksternal, termasuk pemangku kepentingan.                  both internal and external parties, including the stakeholders.
Selain itu, organ ini juga mengelola administrasi Perseroan             In addition, this organ also manages the Company’s administration
secara menyeluruh, mencakup mendokumentasikan rapat,                    comprehensively, including documenting meetings, preparing
menyusun laporan, dan mengelola informasi perusahaan.                   reports, and managing company information.


Pedoman Kerja                                                           Work Guidelines
Sekretaris Perusahaan menjalankan tugas dan tanggung jawab              The Corporate Secretary performs duties and responsibilities in
sesuai dengan ketentuan yang tercantum dalam POJK 35/2014.              accordance with the provisions outlined in POJK 35/2014.


Profil                                                                  Profile
Hingga Desember 2024, tidak ada perubahan pada posisi                   As of December 2024, there have been no changes in the
Sekretaris Perusahaan, yang masih dijabat oleh Imelda Mulyani           position of Corporate Secretary, which is still held by Imelda
Harsono. Beliau diangkat berdasarkan Surat Keputusan Direksi            Mulyani Harsono. She was appointed based on the Board of
No. 013/SIGVI/23 tanggal 10 Juli 2023. Profil lengkap beliau            Directors’ Decree No. 013/SIGVI/23 dated July 10, 2023. Her full
diungkapkan pada bab Profil Perusahaan, sub-bab Profil                  profile is disclosed in the Company Profile section, sub-chapter
Direksi dalam Laporan Terintegrasi ini.                                 Board of Directors Profile in this Integrated Report.


Tugas dan Tanggung Jawab                                                Duties and Responsibilities
Tugas dan tanggung jawab yang dijalankan oleh Sekretaris                The duties and responsibilities carried out by the Corporate
Perusahaan diuraikan sebagai berikut.                                   Secretary are described as follows.
1. Mengikuti perkembangan pasar modal, khususnya                        1. Closely monitor the development of the Capital Market sector,
   peraturan perundang-undangan yang berlaku di bidangnya.                 particularly relevant Capital Market laws and regulations.
2. Memberikan masukan kepada Direksi dan Dewan Komisaris                2. Provide input to the Board of Directors and Board of
   mengenai kepatuhan terhadap ketentuan peraturan                         Commissioners regarding compliance with the applicable
   perundang-undangan di bidang pasar modal.                               regulations in the capital market sector.
3. Membantu Direksi dan Dewan Komisaris dalam                           3. Assist the Board of Directors and Board of Commissioners
   pelaksanaan tata kelola perusahaan.                                     in implementing good corporate governance.
4. Berfungsi sebagai penghubung antara Perseroan dan                    4. As a liaison between the Issuer or Public Company,
   Pemegang Saham, regulator, dan pemangku kepentingan                     the Shareholders, the Financial Services Authority,
   lainnya.                                                                and stakeholders.
5. Memberikan layanan kepada publik atau pemangku                       5. Provide information related to the Company to the public or
   kepentingan berkenaan dengan informasi Perseroan.                       stakeholders.



Pelatihan                                                               Training
Pelatihan Sekretaris Perusahaan bertujuan untuk meningkatkan            The Corporate Secretary training has a purpose to improve
kompetensi serta pemahaman anggota mengenai berbagai                    the competency and understanding of members on various
aspek, seperti tata kelola perusahaan yang baik, peraturan              aspects, such as good corporate governance, applicable
yang berlaku, standar industri, dan isu keberlanjutan. Pelatihan        regulations, industry standards, and sustainability issues.
ini dapat dilakukan melalui berbagai metode, baik yang                  This training can be conducted through various methods,
diselenggarakan oleh pihak internal Perseroan, pihak ketiga,            whether organized by the Company’s internal parties,
maupun secara mandiri. Informasi mengenai pelatihan yang                third parties, or independently. Information regarding the
diikuti oleh Sekretaris Perusahaan dapat ditemukan dalam                training attended by the Corporate Secretary can be found
uraian Direksi pada Bab Tata Kelola Perusahaan yang Baik                in the Board of Directors' description in the Good Corporate
dalam Laporan Terintegrasi ini.                                         Governance chapter of this Integrated Report.




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Pelaksanaan Tugas                                                      Implementation of Duties
Selama tahun 2024, Sekretaris Perusahaan telah menjalankan             Throughout 2024, the Corporate Secretary has carried out their
tugas dan tanggung jawab dengan baik dan efektif, yang                 duties and responsibilities well and effectively, as described
diuraikan sebagai berikut.                                             below.
1. Melaksanakan pelaporan Keterbukaan Informasi, Transaksi             1. Carried out reporting on Information Disclosure, Material
    Material, dan kewajiban lainnya yang perlu disampaikan                 Transactions, and other obligations to be submitted to
    kepada Otoritas Jasa Keuangan dan Bursa Efek Indonesia.                the Financial Service Authority, and IDX.
2. Mendukung pelaksanaan RUPS tahun buku 2023 pada                     2. Supported the implementation of the GMS for the 2023
    24 Juni 2024.                                                          Financial Year on June 24, 2024.
3. Mengikuti perkembangan pasar modal melalui beragam                  3. Closely monitored the development of the Capital Market
    kanal dan aktualisasi profesi dalam Indonesia Corporate                through numerous channels and professional actualization
    Secretary Association (ICSA).                                          with the Indonesian Corporate Secretary Association (ICSA).
4. Mengikuti pelatihan sebanyak 4 kali selama tahun 2024               4. Attended a total of 4 trainings throughout 2024 intending to
    untuk memaksimalkan kapasitas.                                         maximize professional capacity.
5. Mendokumentasikan pelaksanaan rapat Dewan Komisaris,                5. Documented the implementation of Board of Commissioners
    rapat Direksi, rapat gabungan Dewan Komisaris dan                      meetings, Board of Directors meetings, joint meetings
    Direksi, rapat Komite Audit, serta rapat lainnya.                      of the Board of Commissioners and Board of Directors,
                                                                           Audit Committee meetings, and other meetings.
6. Memberi saran dan menjadi penghubung antara                         6. Provided input and acted as a liaison between the Company’s
   manajemen Perseroan dengan Otoritas Jasa Keuangan dan                   Management, Financial Service Authority, and the IDX.
   Bursa Efek Indonesia.
7. Mendukung pelaksanaan GCG berbasiskan Kode Etik                     7. Supported the GCG implementation based on the Code
   dan Anggaran Dasar Perseroan, Peraturan Otoritas Jasa                  of Conduct and Articles of Association, Financial Service
   Keuangan, dan peraturan regulator lainnya.                             Authority Regulation, and other regulator provisions.



Unit Audit Internal                                                    Internal Audit Unit

Unit Audit Internal merupakan organ pendukung Direksi yang             The Internal Audit Unit is a Board of Directors supporting organ
bertugas untuk mengevaluasi dan menilai efektivitas sistem             that responsible for evaluating and assessing the effectiveness
manajemen risiko, pengendalian internal, serta kepatuhan               of the risk management system, internal controls, and compliance
terhadap peraturan dan kebijakan perusahaan. Selain itu,               with company regulations and policies. Additionally, this
unit ini berperan penting dalam mendukung transparansi dan             unit plays a crucial role in supporting transparency and
akuntabilitas, serta membantu manajemen mencapai tujuan                accountability, as well as helping the management achieve the
strategis perusahaan.                                                  company’s strategic goals.


Pedoman Kerja                                                          Work Guidelines
Pelaksanaan tugas dan tanggung jawab Unit Audit Internal               The performance of duties and responsibilities of the Internal
mengacu pada ketentuan yang tercantum dalam Piagam Audit               Audit Unit refers to the provisions outlined in the Internal Audit
Internal. Piagam ini ditetapkan pada 1 Mei 2019 dan diperbarui         Charter. This Charter was established on May 1, 2019, and
pada 11 Januari 2023, serta telah dipublikasikan di situs web          updated on January 11, 2023, and has been published on the
pada laman Tata Kelola Perusahaan.                                     Company’s website under the Corporate Governance page.


Struktur dan Kedudukan dalam                                           Structure and Position in
Struktur Organisasi                                                    the Organizational Structure
Unit Audit Internal berada di bawah Direktur Utama dan dipimpin        The Internal Audit Unit is under the President Director and
oleh Kepala Unit Audit Internal. Unit ini memiliki wewenang            is led by the Head of the Internal Audit Unit. This unit has the
untuk bekerja sama dengan pihak terkait dan melaporkan                 authority to cooperate with relevant parties and report directly
langsung kepada Direktur Utama mengenai pelaksanaan tugas              to the President Director regarding the implementation of its
serta tanggung jawabnya. Pengangkatan dan pemberhentian                duties and responsibilities. The Head of the Internal Audit Unit
Kepala Unit Audit Internal dilakukan oleh Direktur Utama               is appointed and dismissed by the President Director with the
dengan persetujuan Dewan Komisaris.                                    approval of the Board of Commissioners.




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Per 31 Desember 2024, komposisi Unit Audit Internal Perseroan                 As of December 31, 2024, the composition of the Internal Audit
terdiri dari 1 Kepala Unit Audit Internal, 2 supervisor, dan                  Unit consists of 1 Head of Internal Audit Unit, 2 Supervisors,
10 anggota auditor.                                                           and 10 Auditors.



                                                                  Direktur Utama
                                                                 President Director




                                                            Kepala Unit Audit Internal
                                                            Head of Internal Audit Unit




                                                                      Anggota
                                                                      Member




Profil Kepala Unit Audit Internal
Head of Internal Audit Unit Profile


         GANGGAR DWI
         CHRISTIAWAN
Kepala Unit Audit Internal                             Berkewarganegaraan Indonesia, berusia 37 tahun, berdomisili di Surabaya.
Head of Internal Audit Unit                            Indonesian citizen, 37 years old, resides in Surabaya.


Dasar Hukum Pengangkatan                                                      Legal Basis of Apointment
Surat Keputusan Direktur Utama PT Samator Indo Gas Tbk                        Decree of the President Director of PT Samator Indo Gas Tbk
No. 012/SIG-VI/23 tanggal 28 Juni 2023.                                       No. 012/SIG-VI/23 dated June 28, 2023.

Riwayat Pendidikan                                                            Education Background
Beliau memperoleh gelar Diploma Akuntan dari Sekolah Tinggi                   He earned a Diploma in Accountancy from the Sekolah Tinggi
Akuntansi Negara (STAN), Jakarta serta Sarjana Program                        Akuntansi Negara (STAN), Jakarta and a Bachelor of Economics
Ekonomi Akuntansi dari Universitas Terbuka, Jayapura.                         majoring in Accountaning from the Universitas Terbuka, Jayapura.
Beliau juga telah menyelesaikan Pendidikan Profesional Akuntan                He has also completed Accountant Professional Education at
di Universitas Diponegoro, Semarang.                                          Diponegoro University, Semarang.

Riwayat Jabatan                                                               Career Background
Pernah menduduki berbagai jabatan strategis di Badan Pengawasan               He held various strategic positions at the Financial and Development
Keuangan dan Pembangunan (BPKP), yakni Junior Auditor (2009-2010),            Supervisory Agency (BPKP), namely Junior Auditor (2009-2010),
Auditor (2010-2018), Team Leader of Investigative Audit Division              Auditor (2010-2018), Team Leader of Investigative Audit Division
(2019-2022). Selain itu, beliau pernah menjabat sebagai Assistant             (2019-2022). In addition, he served as Assistant Manager of Special
Manager of Special Audit Division Indonesia Financial Group (IFG)             Audit Division Indonesia Financial Group (IFG) (2022-2023).
(2022-2023).

Kualifikasi/Sertifikasi                                                       Qualification/Certification
Professional Accountant, Certified Forensic Auditor (CFrA), Sertifikasi       Professional Accountant, Certified Forensic Auditor (CFrA), Junior
Auditor Muda, dan Certified Fraud Examiner (CFE) Candidate.                   Auditor Certification, and Certified Fraud Examiner (CFE) Candidate.

Rangkap Jabatan                                                               Concurrent Position
Beliau tidak memiliki rangkap jabatan, baik di Perseroan ataupun              He does not hold any concurrent positions, either in the Company or
perusahaan lainnya.                                                           any other company.

Hubungan Afiliasi                                                             Affiliation
Beliau tidak memiliki hubungan afiliasi dengan anggota                        He has no affiliation with members of the Board of Commissioners,
Dewan Komisaris, anggota Direksi, dan Pemegang Saham Utama                    members of the Board of Directors, and Majority and/or Controlling
dan/atau Pengendali.                                                          Shareholders.




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Sertifikasi Personil Unit Audit Internal                                      Certification of Internal Audit Unit Personnel
Sertifikasi yang dimiliki oleh personil Unit Audit Internal                   The certifications held by the Internal Audit Unit personnel as
Perseroan hingga tahun 2024, antara lain:                                     of 2024 include:
1. Certified Professional Fraud Investigator (CPFI);                          1. Certified Professional Fraud Investigator (CPFI);
2. Certified Professional Information Technology Auditor (CPITA);             2. Certified Professional Information Technology Auditor (CPITA);
3. Certified Effective Communication Skills at Work (CECSW);                  3. Certified Effective Communication Skills at Work (CECSW);
4. Financial Risk Management Certified Professional (FRMCP);                  4. Financial Risk Management Certified Professional (FRMCP);
    serta                                                                         and
5. Certified Internal Control Specialist (CICS).                              5. Certified Internal Control Specialist (CICS).


Tugas dan Tanggung Jawab                                                      Duties and Responsibilities
Tugas dan tanggung jawab Unit Audit Internal diuraikan sebagai                The duties and responsibilities of the Internal Audit Unit are
berikut.                                                                      described as follows.
1. Menyusun strategi dan rencana kerja audit tahunan serta                    1. Developing an annual audit strategy, work plan, and
    rencana pengembangan kemampuan dan keterampilan                              auditor’s skills development to ensure they are up-to date
    auditor sehingga selalu update dan inline dengan                             and in line with the Company’s development with inputs from
    perkembangan Perseroan sesuai masukan dari Direktur                          the President Director and the Board of Commissioners.
    Utama dan Dewan Komisaris.
2. Mempersiapkan dan melaksanakan audit atas efektivitas                      2. Preparing and auditing the effectiveness of internal control
    sistem pengendalian internal dan sistem manajemen risiko                     and risk management following the Company policy.
    sesuai dengan kebijakan Perseroan.
3. Mempersiapkan dan melaksanakan audit kepatuhan                             3. Preparing and conducting compliance audits on the
    terhadap jalannya pengelolaan Perseroan untuk                                Company’s management to ensure that all activities follow
    memastikan bahwa seluruh kegiatan Perseroan telah                            the Company’s policies/rules and regulations and the
    mematuhi peraturan yang berlaku.                                             applicable state legal regulations.
4. Mempersiapkan dan melaksanakan audit operasional untuk                     4. Preparing and carrying out operational audits to measure
    mengukur tingkat efisiensi dan efektivitas semua kegiatan                    the efficiency and effectiveness of all the Company’s
    Perseroan.                                                                   activities.
5. Mempersiapkan dan melaksanakan audit khusus                                5. Preparing and carrying out an investigative audit if
    (investigative audit) atas permintaan dari Manajemen.                        requested by the Management.
6. Membuat dan menyampaikan laporan audit, rekomendasi                        6. Creating and submitting audit reports, recommendations,
    dan tindak lanjut yang belum, sedang, dan telah                              and follow-ups that have yet to be, are being, or have been
    dilaksanakan kepada Direktur Utama.                                          implemented to the President Director.


Independensi                                                                  Independence
Unit Audit Internal berkomitmen untuk bekerja secara                          The Internal Audit Unit is committed to work independently,
independen, profesional, dan tanpa benturan kepentingan                       professionally, and without conflicts of interest in carrying out
dalam melaksanakan tugasnya. Unit Audit Internal juga                         its duties. The Internal Audit Unit also consistently adheres to
senantiasa mematuhi Standar Profesi dan Kode Etik yang                        the Professional Standards and Code of Ethics outlined in the
tercantum dalam Piagam Audit Internal.                                        Internal Audit Charter.


Pelaksanaan Rapat dengan Direksi,                                             Meetings with the Board of Directors,
Dewan Komisaris, dan/atau Komite Audit                                        Board of Commissioners, and/or Audit Committee
Selama tahun 2024, Unit Audit Internal telah melaksanakan                     Throughout 2024, the Internal Audit Unit held a number of
rapat dengan Direksi, Dewan Komisaris, dan/atau Komite Audit,                 meetings with the Board of Directors, Board of Commissioners,
dengan tingkat kehadiran sebagai berikut.                                     and/or the Audit Committee, with the attendance level as follows.


                                                                            Jumlah Rapat        Jumlah Kehadiran          Tingkat Kehadiran
             Nama                                Jabatan
                                                                             Number of             Number of              Attendance Level
             Name                                Position
                                                                              Meeting              Attendance                    (%)
 UNIT AUDIT INTERNAL / INTERNAL AUDIT UNIT
                                     Kepala Unit Audit Internal
 Ganggar Dwi Christiawan                                                           8                     8                           100,00
                                     Chairman of Internal Audit Unit
                                     Supervisor Audit Internal
 Singgih Heru Samudro                                                              8                     8                           100,00
                                     Internal Audit Supervisor
                                     Staf Senior Audit Internal
 Johan Tanuwijaya                                                                  8                     8                           100,00
                                     Internal Audit Senior Staff




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                                                                                Jumlah Rapat            Jumlah Kehadiran           Tingkat Kehadiran
                Nama                                Jabatan
                                                                                 Number of                 Number of               Attendance Level
                Name                                Position
                                                                                  Meeting                  Attendance                     (%)
 DIREKSI / BOARD OF DIRECTORS
                                      Direktur Utama
 Rachmat Harsono                                                                        6                         6                         100,00
                                      President Director
                                      Wakil Direktur Utama
 Ferryawan Utomo                                                                        2                         2                         100,00
                                      Vice President Director
                                      Direktur
 Imelda Mulyani Harsono                                                                 3                         3                         100,00
                                      Director
                                      Direktur
 Nini Liemijanto                                                                        2                         2                         100,00
                                      Director
                                      Direktur
 Budi Susanto                                                                           1                         1                         100,00
                                      Director
                                      Direktur
 Djanarko Tjandra                                                                       1                         1                         100,00
                                      Director
                                      Direktur
 Octavianus Santoso Rastanto                                                            3                         3                         100,00
                                      Director
                                      Direktur
 Andy Purwohardono                                                                      3                         3                         100,00
                                      Director
 KOMITE AUDIT / AUDIT COMMITTEE
                                      Ketua Komite Audit
 Robiyanto                            Chairman of                                       6                         6                         100,00
                                      the Audit Committee
                                      Anggota Komite Audit
 Sutanto                                                                                6                         -                              -
                                      Audit Committee Member
                                      Anggota Komite Audit
 Tjokro Aliwidjaja                                                                      6                         6                         100,00
                                      Audit Committee Member



Pelatihan                                                                         Training
Pelatihan Unit Audit Internal bertujuan untuk meningkatkan                        The training for the Internal Audit Unit has the purpose to
kompetensi serta pemahaman anggota mengenai berbagai                              improve the competencies and understanding of its members
aspek, seperti tata kelola perusahaan yang baik, peraturan                        on various aspects, such as good corporate governance,
yang berlaku, standar industri, dan isu keberlanjutan. Pelatihan                  applicable regulations, industry standards, and sustainability
ini dapat dilakukan melalui berbagai metode, baik yang                            issues. This training can be conducted through various
diselenggarakan oleh pihak internal Perseroan, pihak ketiga,                      methods, whether organized by the Company’s internal parties,
maupun secara mandiri. Selama tahun 2024, Unit Audit Internal                     third parties, or independently. Throughout 2024, the Internal
telah mengikuti berbagai pelatihan, yang akan diuraikan                           Audit Unit participated in various training sessions, which will
sebagai berikut.                                                                  be presented as follows.


                   Nama Pelatihan                                  Tanggal Pelatihan                                   Penyelenggara
                   Training Name                                     Training Date                                       Organizer

                                                         24 Juni 2024-5 Juli 2024
 Mini Course “Intro to Data Analytics”                                                                PT Revolusi Cita Edukasi
                                                         June 24, 2024- July 5, 2024
                                                         16 Juli 2024-19 Juli 2024
 Certified Professional Fraud Investigator (CPFI)                                                     ESAS Edukasi Indonesia Management
                                                         July 16, 2024-July 19, 2024
 Certified Professional Information Technology           21 Juli 2024
                                                                                                      Revolution Mind Indonesia
 Auditor (CPITA)                                         July 21, 2024
 Certified Effective Communication Skills at Work        28 Juli 2024
                                                                                                      Revolution Mind Indonesia
 (CECSW)                                                 July 28, 2024
                                                         24 Oktober 2024                              Institut Akuntan Publik Indonesia (IAPI)
 Workshop Internal Control for Preventing Fraud
                                                         October 24, 2024                             Indonesian Institute of Certified Public Accountants
 Financial Risk Management Certified Professional        1 Desember 2024
                                                                                                      Revolution Mind Indonesia
 (FRMCP)                                                 December 1, 2024
                                                         15 Desember 2024
 Certified Internal Control Specialist (CICS)                                                         Revolution Mind Indonesia
                                                         December 15, 2024




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Pelaksanaan Tugas                                                     Implementation of Duties
Unit Audit Internal telah melaksanakan tugas dan tanggung             The Internal Audit Unit has carried out its duties and
jawab dengan baik dan efektif selama tahun 2024, di antaranya         responsibilities effectively and efficiently throughout 2024,
melakukan audit internal berkoordinasi dengan Komite                  including conducting internal audits in coordination with the
Audit; mengikuti rapat gabungan dengan Dewan Komisaris,               Audit Committee; attending joint meetings with the Board
Direksi, dan Komite Audit; melaksanakan kegiatan pelatihan;           of Commissioners, the Board of Directors, and the Audit
serta menyelesaikan 3 kasus yang dilaporkan melalui kanal             Committee; conducting training activities; and resolving 3 cases
whistleblowing.                                                       reported through the whistleblowing channel.




Tata Kelola Teknologi Informasi
Information Technology Governance



Perseroan membentuk sistem tata kelola teknologi informasi            The Company established an Information Technology (IT)
(TI) yang bertujuan meningkatkan kinerja proses bisnis. Selain        governance system with a purpose to improve business process
itu, TI memiliki peran penting dalam melindungi informasi dan         performance. In addition, IT plays a crucial role in protecting
data Perseroan dari ancaman keamanan serta memastikan                 the Company's information and data from security threats and
kepatuhan terhadap peraturan yang berlaku.                            ensuring compliance with applicable regulations.



Penerapan TI                                                          IT Implementation

Sepanjang tahun 2024, Perseroan telah melakukan                       Over the course of 2024, the Company has enhanced its
pengembangan terhadap penerapan TI, di antaranya:                     IT implementation, including:
1. Menjalankan Go-Live implementasi sistem ERP Epicor -               1. Ran the Go-Live implementation of the ERP Epicor system –
   Phase 1 di Perseroan dan Entitas Anak, yang terhubung ke                Phase 1 in the Company and Subsidiaries, integrating with
   berbagai sistem teknologi pendukung kegiatan operasional,               various operational support technologies, such as the
   termasuk antara lain Cylinder Tracking System, Automatic                Cylinder Tracking System, Automatic Fleet Weighbridge
   Fleet Weighbridge System, serta otomasi pelaporan kegiatan              System, and automated plant activity reporting through
   plant melalui aplikasi Distributed Control System (DCS);                the Distributed Control System (DCS) application;
2. Menerapkan aplikasi Great Day sebagai platform karyawan            2. Implementation of the Great Day application as an
   untuk mengakomodasi kebutuhan dan pemenuhan                             employee platform to facilitate workforce needs and access
   informasi ketenagakerjaan, antara lain presensi, pengajuan              to employment-related information, such as attendance
   cuti, dan benefit karyawan lainnya yang dapat diakses                   recording, leave applications, and employee benefits,
   secara mobile melalui smartphone;                                       accessible via mobile devices;
3. Memperluas penerapan Sistem Customer Reorder System                3. Expansion of the Customer Reorder System implementation
   melalui Teknologi Tank Telemetry (IoT) hingga mencakup                  using Tank Telemetry Technology (IoT), now covering over
   lebih dari 1.100 tangki pelanggan skala besar; serta                    1,100 large-scale customer tanks; and
4. Menginisiasi dan merilis kebijakan Sistem Manajemen                4. Initiation and rollout of an Information Security Management
   Keamanan Informasi (SMKI) berbasis ISO 27001 serta                      System (ISMS) policy based on ISO 27001, along with
   Standar Operasional Prosedur (SOP) untuk memperkuat                     Standard Operating Procedures (SOPs) to strengthen
   perlindungan aset informasi dan memastikan kepatuhan                    information asset protection and ensure compliance with
   terhadap standar keamanan global. Untuk mendukung                       global security standards. To support understanding and
   pemahaman dan implementasinya, Perseroan juga telah                     implementation, the Company has conducted dissemination
   melakukan sosialisasi melalui brosur informatif dan                     through informative brochures and online sessions.
   sesi daring.


Selain itu, Perseroan menerapkan langkah-langkah untuk                In addition, the Company has implemented measures to
menghadapi gangguan, meningkatkan keamanan siber, dan                 mitigate disruptions, improve cybersecurity, and support
mendukung pemulihan bencana guna memastikan seluruh                   disaster recovery, ensuring that all key risks are identified,




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risiko utama telah diidentifikasi, dikelola, dan dilaporkan kepada        managed, and reported to the Board of Directors. These
Direksi. Langkah-langkah tersebut diuraikan sebagai berikut.              measures include.
1. Melakukan eksplorasi terhadap solusi disaster recovery                 1. Exploring disaster recovery solutions for highly essential
     bagi aset-aset yang bersifat sangat esensial, dengan                    assets using cloud technology. The Company has conducted
     menggunakan teknologi cloud. Perseroan telah melakukan                  a proof of concept with a Cloud System Provider to test
     proof of concept bersama Cloud System Provider untuk                    failover and failback scenarios, with evaluations underway
     melakukan percobaan failover dan failback yang akan                     before final selection.
     dievaluasi hasilnya sebelum dilakukan penunjukan.
2. Melakukan mitigasi terhadap risiko pada infrastruktur                  2. Mitigating risks to IT infrastructure, including threats
     teknologi informasi, termasuk ancaman seperti malware,                  such as malware, ransomware, and advanced persistent
     ransomware, dan advanced persistent threats (APT), yang                 threats (APT), which could cause operational disruptions,
     berpotensi menyebabkan gangguan operasional, pencurian                  data theft, and significant financial losses. To strengthen
     data, serta kerugian finansial yang signifikan. Untuk                   real-time threat detection, analysis, and response
     meningkatkan kapabilitas deteksi, analisis, dan respons                 capabilities, the Company has implemented endpoint
     terhadap ancaman siber secara real-time, Perseroan telah                detection and response (EDR) technology. This technology
     mengimplementasikan endpoint detection and response                     utilizes machine learning and behavioural analytics to
     (EDR). Teknologi ini memanfaatkan machine learning                      proactively detect cyber threats, rapidly respond by isolating
     dan analitik perilaku guna mendeteksi ancaman secara                    infected devices, and continuously monitor endpoint
     proaktif, merespons dengan cepat melalui isolasi perangkat              activities to identify attack patterns and prevent future
     yang terinfeksi, serta memantau aktivitas endpoint secara               threats.
     berkelanjutan untuk mengidentifikasi pola serangan dan
     mencegah ancaman di masa mendatang.
3. Meningkatkan edukasi bagi seluruh karyawan mengenai                    3. Improving employee education on IT security, particularly
     keamanan IT, khususnya dalam melindungi perusahaan                      on cyber threats such as phishing, weak password usage,
     dari ancaman siber, seperti phishing, penggunaan kata                   and harmful file downloads. By increasing employee
     sandi yang lemah, dan pengunduhan file berbahaya. Dengan                awareness of best security practices including identity
     meningkatkan kesadaran dan pemahaman karyawan terkait                   verification, strong password management, and caution
     praktik keamanan yang baik, termasuk verifikasi identitas,              against suspicious emails or links the Company significantly
     manajemen kata sandi yang kuat, serta kewaspadaan                       reduces the risk of cyberattacks.
     terhadap email atau tautan mencurigakan, Perseroan dapat
     secara signifikan mengurangi risiko serangan siber.



Pengembangan TI Tahun 2025                                                IT Development Plan for 2025

Perseroan telah menyusun rencana pengembangan TI                          The Company has developed an IT expansion plan for 2025,
di tahun 2025, yang diuraikan sebagai berikut.                            which includes.
1. Melakukan ekspansi (rollout) implementasi sistem ERP                   1. Rolling out the ERP Epicor system – Phase 2 across 39
     Epicor - Phase 2 ke 39 lokasi operasional Perseroan dan                 operational locations of the Company and its Subsidiaries,
     Entitas Anak, lengkap dengan berbagai integrasi untuk                   integrating various functions to support production process
     mendukung proses produksi dan distribusi produk.                        and product distribution.
2. Membentuk sistem Ordering Hotline/Call Center sebagai                  2. Establishing an Ordering Hotline/Call Center system to
     jalur pemesanan bagi pelanggan retail yang tersentralisasi,             provide a centralized ordering channel for retail customers,
     guna memberikan layanan yang lebih profesional,                         ensuring professional, transparent, and standardized
     transparan, dan terstandarisasi.                                        service.
3. Menghadirkan portal pemesanan produk secara self-service               3. Introducing a self-service product ordering portal for
     bagi pelanggan retail yang melakukan walk-in purchases ke               retail customers making walk-in purchases at distribution
     lokasi distribusi, yang terhubung dengan automatic payment              locations, integrated with an automatic payment gateway to
     gateway untuk mempermudah proses pembelian secara                       facilitate cashless transactions.
     non-tunai.
4. Melaksanakan seleksi akhir dan implementasi disaster                   4. Perform final selection and implementation of disaster
     recovery untuk Critical IT Assets, seperti sistem ERP                   recovery solutions for Critical IT Assets such as ERP systems
     dan beberapa aplikasi lainnya, dengan menggunakan                       and other key applications, utilizing Cloud Replication
     Teknologi Cloud Replication guna menjamin keamanan serta                Technology to ensure security as well as business continuity
     keberlangsungan proses usaha di masa keadaan kahar.                     during force majeure events.




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5. Melanjutkan program edukasi yang terstruktur dan                    5. Continuing structured and ongoing IT security education
   berkelanjutan untuk menciptakan budaya keamanan dalam                  programs to foster a security-aware culture within the
   organisasi, sehingga setiap individu memahami perannya                 organization, ensuring that every individual understands
   dalam menjaga keamanan data dan sistem. Dengan                         their role in safeguarding data and systems. This IT Security
   demikian, edukasi IT security tidak hanya melengkapi solusi            educational initiative complements EDR technology
   teknologi seperti EDR, tetapi juga menjadi pondasi utama               and serves as a fundamental pillar in the Company’s
   dalam strategi perlindungan siber yang menyeluruh.                     comprehensive cybersecurity strategy.
6. Mengintegrasikan sistem dengan e-Meterai untuk                      6. Integrating the Company’s system with e-Meterai to
   memastikan bahwa dokumen elektronik yang memenuhi                      ensure that tax-compliant electronic documents are
   syarat perpajakan dapat diproses sesuai regulasi yang                  processed according to regulatory standards, while also
   berlaku, sekaligus meningkatkan proteksi keaslian                      enhancing document authenticity protection through digital
   dokumen digital melalui penerapan tanda tangan digital                 signature implementation (digital certificate). Additionally,
   (digital certificate). Selain itu, Perseroan juga melakukan            the Company is exploring the use of digital signatures to
   penjajakan penerapan tanda tangan digital guna                         strengthen the validity and security of electronic documents
   memperkuat validitas dan keamanan dokumen elektronik                   within its operations.
   dalam operasional perusahaan.




Sistem Pengendalian Internal
Internal Control System



Perseroan menerapkan sistem pengendalian internal secara               The Company implements an optimal internal control system
optimal untuk memastikan kepatuhan terhadap peraturan                  to ensure compliance with applicable regulations, protect
yang berlaku, melindungi aset perusahaan, dan meningkatkan             Company assets, and improve operational efficiency. This system
efisiensi operasional. Sistem ini dikelola oleh Direksi, yang          is managed by the Board of Directors, which is responsible
bertanggung jawab memastikan penerapannya dengan baik                  for ensuring its proper implementation and creating an
dan menciptakan lingkungan yang mendukung integritas dan               environment that supports integrity and accountability, enabling
akuntabilitas, sehingga Perseroan dapat beroperasi secara              the Company to operate effectively and responsibly.
efektif dan bertanggung jawab.


Sistem pengendalian internal yang diterapkan oleh Perseroan            The Internal Control System implemented by the Company
meliputi:                                                              includes the following:
1. Lingkungan pengendalian internal yang terstruktur dan               1. Structured and disciplined internal control environment;
    disiplin;
2. Identifikasi dan penilaian risiko yang berkaitan dengan             2. Risk identification and assessment related to the Company’s
    berbagai aktivitas bisnis Perseroan;                                  various business activities;
3. Sistem informasi yang relevan dan kualitas informasi yang           3. Relevant information systems, quality of information
    dihasilkan, serta komunikasi individual dalam peran dan               generated, and individual communications in their roles and
    tanggung jawabnya sehubungan dengan pengendalian                      responsibilities concerning internal control;
    internal;
4. Kegiatan pengawasan yang senantiasa dilakukan dalam                 4. Control activities are always carried out by stipulating the
    menentukan kebijakan dan prosedur yang ditetapkan                     policies and procedures of management; and
    manajemen; serta
5. Pemantauan dan tindakan koreksi atas penyimpangan yang              5. Monitoring and      corrective    actions     on     any   arising
    terjadi.                                                              infringements.


Penerapan sistem pengendalian internal Perseroan telah                 The implementation of the internal control system is described
dituangkan dalam Pedoman Perilaku Bisnis dan dokumen acuan,            in the Business Conduct Guidelines and reference documents,
yang meliputi Quality Manual (QM), Quality System Procedure (QSP),     including the Quality Manual (QM), Quality System Procedure
Standard Operating Procedure (SOP), dan Working Instruction (WI)       (QSP), Standard Operating Procedure (SOP), and Working




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terkait seluruh kegiatan yang berhubungan langsung dengan                       Instruction (WI) related to all activities directly linked to
produksi maupun kegiatan-kegiatan penunjang lainnya yang                        production and other supporting activities, which will continue
akan terus disempurnakan.                                                       to be improved.



Kesesuaian dengan Kerangka Kerja                                                Compliance with the COSO Internal
Pengendalian Internal COSO                                                      Control Framework
Prinsip dan aspek yang terkandung dalam sistem pengendalian                     The principles and aspects embedded in the internal control
internal Perseroan sejalan dengan kerangka kerja yang                           system are in line with the framework established by the
ditetapkan oleh Committee of Sponsoring Organizations                           Committee of Sponsoring Organizations of the Treadway
of the Treadway Commission (COSO). COSO menjelaskan                             Commission (COSO). COSO defines internal control in 5 main
pengendalian internal dalam 5 unsur utama, yaitu lingkungan                     components: control environment, risk assessment, control
pengendalian, assessment risiko, aktivitas pengendalian,                        activities, information and communication, and monitoring.
informasi dan komunikasi, serta monitoring.


                                                  Prinsip                                                                    Aktualisasi
                                                 Principle                                                                  Actualization

 KOMPONEN 1: LINGKUNGAN PENGENDALIAN / COMPONENT 1: CONTROL ENVIRONMENT
 Menunjukkan komitmen terhadap integritas dan nilai-nilai etika                                                             Telah diterapkan
 Demonstrate commitment to integrity and ethical values                                                                         Applied
 Melakukan pengawasan yang bertanggung jawab                                                                                Telah diterapkan
 Carry out responsible supervision                                                                                              Applied
 Menetapkan struktur, wewenang, dan tanggung jawab                                                                          Telah diterapkan
 Determined structure, authority, and responsibility                                                                            Applied
 Menunjukkan komitmen terhadap kompetensi                                                                                   Telah diterapkan
 Demonstrate commitment to competence                                                                                           Applied
 Menegakkan akuntabilitas                                                                                                   Telah diterapkan
 Ensure accountabillity                                                                                                         Applied
 KOMPONEN 2: PENILAIAN RISIKO / COMPONENT 2: RISK ASSESSMENT
 Menentukan tujuan yang sesuai                                                                                              Telah diterapkan
 Determine the goals                                                                                                            Applied
 Identifikasi dan analisis risiko                                                                                           Telah diterapkan
 Risk identification and analysis                                                                                               Applied
 Penilaian risiko atas fraud                                                                                               Telah diterapkan
 Risk assessment on fraud                                                                                                      Applied
 Identifikasi dan analisis perubahan yang signifikan                                                                       Telah diterapkan
 Identification and analysis of significant changes                                                                            Applied
 KOMPONEN 3: KEGIATAN PENGENDALIAN / COMPONENT 3: CONTROL ACTIVITIES
 Pemilihan dan pengembangan kegiatan pengendalian                                                                          Telah diterapkan
 Selection and development of control activities                                                                               Applied
 Pemilihan dan pengembangan pengendalian terhadap teknologi                                                                Telah diterapkan
 Selection and development of control over technology                                                                          Applied
 Implementasi melalui kebijakan dan prosedur                                                                               Telah diterapkan
 Implementation of policy and procedures                                                                                       Applied
 KOMPONEN 4: INFORMASI DAN KOMUNIKASI / COMPONENT 4: INFORMATION AND COMMUNICATION
 Menggunakan informasi yang relevan                                                                                        Telah diterapkan
 Use relevant information                                                                                                      Applied
 Komunikasi secara internal                                                                                                Telah diterapkan
 Internal communication                                                                                                        Applied
 Komunikasi secara eksternal                                                                                               Telah diterapkan
 External communication                                                                                                        Applied
 KOMPONEN 5: PEMANTAUAN / COMPONENT 5: MONITORING
 Melakukan evaluasi berkelanjutan dan/atau terpisah                                                                        Telah diterapkan
 Conduct continuous and/or separate assessments                                                                                Applied
 Mengevaluasi dan mengkomunikasikan “deficiencies” (kelemahan)                                                             Telah diterapkan
 Evaluate and communicate “deficiencies” (weaknesses)                                                                          Applied




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Pengendalian Keuangan dan Operasional                                 Financial and Operational Control

Perseroan menerapkan sistem pengendalian keuangan yang                The Company implements an effective financial control system
efektif guna menyediakan informasi keuangan yang akurat               to provide accurate financial information to the Management,
kepada jajaran manajemen, Pemegang Saham, dan pemangku                Shareholders, and other stakeholders. This information serves
kepentingan lainnya. Informasi ini menjadi dasar dalam                as the basis for making appropriate economic decisions and
pengambilan keputusan ekonomi yang tepat, serta berperan              plays a crucial role in the company's operational planning and
penting dalam perencanaan dan pengendalian operasional                control. The system also provides guidance to the management
perusahaan. Sistem ini juga memberikan panduan bagi                   in managing the Company's operations efficiently.
manajemen untuk mengelola operasi Perseroan secara efisien.


Selain itu, pengendalian operasional dilaksanakan melalui             Furthermore, operational control is carried out through the
penerapan kebijakan dan prosedur yang dirancang untuk                 implementation of policies and procedures designed to achieve
mencapai sasaran dan target perusahaan. Sistem ini juga               the company's goals and targets. This system ensures the
memastikan ketersediaan Laporan Keuangan yang akurat                  availability of accurate and adequate Financial Statements,
dan memadai, serta menjamin kepatuhan terhadap hukum                  as well as guarantees compliance with applicable laws
dan peraturan yang berlaku. Dengan demikian, Perseroan                and regulations. Therefore, the Company is committed to
berkomitmen untuk menjaga integritas, transparansi, dan               maintaining integrity, transparency, and accountability in every
akuntabilitas dalam setiap aspek operasionalnya.                      aspect of its operations.



Evaluasi Terhadap Efektivitas Sistem                                  Evaluation of Internal Control System
Pengendalian Internal                                                 Effectiveness

Perseroan terus memastikan penerapan sistem pengendalian              The Company continuously ensures the implementation of an
internal yang efektif dengan melibatkan seluruh anggota               effective internal control system by involving all management
manajemen dan karyawan. Proses evaluasi berkala yang                  members and employees. Periodic evaluations conducted
dilakukan oleh Unit Audit Internal menunjukkan bahwa                  by the Internal Audit Unit show that this system successfully
sistem ini berhasil mendukung pencapaian tujuan Perseroan,            supports the achievement of the Company’s goals, ensures the
menjamin keandalan Laporan Keuangan, dan memastikan                   reliability of Financial Statements, and ensures compliance
kepatuhan terhadap peraturan yang berlaku. Hasil evaluasi             with applicable laws and regulations. The evaluation results
ini kemudian disampaikan kepada Direksi, Komite Audit,                are then submitted to the Board of Directors, Audit Committee,
dan Dewan Komisaris untuk dianalisis lebih lanjut, agar               and Board of Commissioners for further analysis so that
saran-saran perbaikan dan pengembangan dapat diterapkan               recommendations for improvements and development can be
dengan optimal.                                                       implemented optimally.



Pernyataan Direksi dan/atau                                           Statement of the Board of Directors
Dewan Komisaris atas Kecukupan                                        and/or Board of Commissioners on the
Sistem Pengendalian Internal                                          Adequacy of the Internal Control System

Direksi, Dewan Komisaris, dan Komite Audit menilai bahwa              The Board of Directors, Board of Commissioners, and Audit
sistem pengendalian internal Perseroan telah berjalan                 Committee assess that the internal control system has been
dengan baik dan memadai. Sistem ini juga efektif dalam                functioning well and is adequate. The system is also effective
menghasilkan rekomendasi yang menjadi dasar pertimbangan              in generating recommendations that form the basis for
dalam penyusunan dan perbaikan kebijakan di seluruh area              consideration in the preparation and improvement of policies
operasional Perseroan.                                                across all of the Company’s operational areas.




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Sistem Manajemen Risiko
Risk Management System



Perseroan berkomitmen untuk menerapkan sistem manajemen                            The Company is committed to implementing a risk management
risiko yang merupakan bagian dari pengelolaan GCG yang                             system as part of a comprehensive GCG management
komprehensif. Sistem ini dirancang untuk mengidentifikasi,                         framework. This system is designed to identify, analyze, and
menganalisis, dan mengelola risiko yang dapat memengaruhi                          manage risks that may affect the achievement of business
pencapaian tujuan bisnis, dengan pendekatan proaktif untuk                         objectives, with a proactive approach to effectively manage
mengelola risiko finansial, operasional, dan reputasi secara                       financial, operational, and reputational risks. Referring to
efektif. Mengacu pada standar ISO 9001, sistem ini mencakup                        the ISO 9001 standard, this system includes processes for
proses identifikasi, evaluasi, dan pengendalian risiko-risiko                      identifying, evaluating, and controlling risks that could hinder
yang dapat menghambat aktivitas bisnis dan kelangsungan                            business activities and the Company's sustainability.
usaha Perseroan.



Profil dan Mitigasi Risiko [IR-4D]                                                 Risk Profile and Mitigation [IR-4D]
Perseroan telah menetapkan profil risiko beserta langkah-langkah                   The Company has established a risk profile along with mitigation
mitigasinya yang dijelaskan sebagai berikut.                                       measures, which are presented as follows.


         Jenis Risiko                                  Penjelasan Risiko                                           Upaya Mitigasi Risiko
        Types of Risk                                  Risk Description                                            Risk Mitigation Efforts

 Kesinambungan pasokan            Dalam melakukan kegiatan usahanya terutama dalam                    Perseroan menggunakan tangki penyimpanan
 listrik                          kegiatan produksi, Perseroan membutuhkan kesinambungan              dengan kapasitas yang mampu memenuhi kebutuhan
                                  pasokan listrik yang memadai untuk menjalankan fasilitas            para pelanggan selama beberapa hari. Perseroan
                                  produksinya.                                                        juga memiliki fasilitas produksi yang tersebar
                                                                                                      di berbagai lokasi untuk meminimalisir risiko
                                                                                                      terjadinya kegagalan penyerahan produk kepada
                                                                                                      pelanggan. Perseroan terus berupaya menjalin
                                                                                                      aliansi strategis dengan perusahaan sejenis untuk
                                                                                                      saling menjamin kesinambungan pasokan.
 Risk of electricity continuity   In carrying out its business activities, especially in production   The Company uses storage tanks with capacity that
                                  activities, the Company requires a continuous adequate              are capable of meeting customer demand for several
                                  electricity supply to operate its production facilities.            days. The Company also owns production facilities
                                                                                                      located across numerous locations to minimize the
                                                                                                      risk of failure in delivering goods to customers. The
                                                                                                      Company strives to establish strategic partnerships
                                                                                                      with similar companies to ensure supply continuity.
 Risiko produksi berhenti         Perseroan mengalami kemungkinan atas berhentinya                    Perseroan menerapkan ISO 9001:2008 tentang
 tidak terduga                    proses produksi secara tidak terduga yang disebabkan oleh           sistem manajemen mutu untuk meminimalisir risiko.
                                  faktor-faktor internal, seperti kerusakan mesin, peralatan,         Perseroan juga menggunakan sistem back-up yang
                                  maupun faktor-faktor dari luar, misalnya bencana alam dan           memadai untuk menjaga kelangsungan pasokan bagi
                                  pemadaman listrik dalam skala besar.                                para pelanggan, baik secara in-house atau dalam
                                                                                                      tangki penyimpanan pelanggan, serta dukungan
                                                                                                      penuh jaringan aliansi untuk memenuhi kebutuhan
                                                                                                      suplai ke pelanggan.
 Risk of production               The Company faces the possibility of disruptions in production      The Company implements ISO 9001:2008 concerning
 disruptions                      due to either internal factors, such as damage to machines          Quality Management Systems to minimize risks. It
                                  and equipment, or external factors, such as natural disasters       also uses an adequate backup system to maintain
                                  and large-scale power outages.                                      supply chain continuity to customers, in-house or
                                                                                                      in customers’ storage tanks, and alliance network
                                                                                                      support to meet customer demand.




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        Jenis Risiko                                Penjelasan Risiko                                           Upaya Mitigasi Risiko
       Types of Risk                                Risk Description                                            Risk Mitigation Efforts

Risiko persaingan usaha         Pasar gas industri di Indonesia sangat kompetitif. Namun,         Perseroan selalu berupaya menerapkan strategi dan
                                Perseroan optimis dapat mempertahankan keunggulannya              kebijakan yang tepat untuk memperkuat posisinya
                                secara kompetitif dengan melakukan penelitian dan                 di pasar gas industri di Indonesia. Perseroan juga aktif
                                pengembangan aplikasi gas industri, meningkatkan efisiensi,       mempertahankan dan meningkatkan keunggulan
                                dan memanfaatkan jaringan distribusi yang dimilikinya.            bersaingnya.
Risk of business competition    The industrial gas market in Indonesia is considered to be very   The Company strives to implement the right strategy
                                competitive. Nevertheless, the Company is optimistic that it      and policy to strengthen its Indonesian industrial
                                can maintain its competitive advantage by researching and         gas market position. Furthermore, the Company
                                developing industrial gas applications, improving efficiency,     also actively maintains and improves its competitive
                                and using its distribution network.                               advantage.
Risiko ketidakmampuan           Meskipun Perseroan membukukan tingkat pertumbuhan
mempertahankan atau             yang relatif tinggi, namun Perseroan tidak dapat menjamin
meningkatkan pertumbuhan        dapat mencapai tingkat pertumbuhan yang sama di masa
yang telah dicapai di masa      mendatang.
mendatang
Risk of inability to maintain   Despite recording relatively high growth, the Company cannot
or increase future growth       guarantee that it will achieve the same growth rate.
Risiko tidak dapat              Dalam memperdagangkan produk-produknya, Perseroan                 Perseroan senantiasa memperluas jangkauan
diperpanjangnya kontrak-        melakukan penjualan berdasarkan perjanjian. Tidak                 pelanggannya dengan mencari pelanggan-pelanggan
kontrak Perseroan dengan        ada jaminan bahwa perjanjian ini akan diperbarui atau             baru dan tetap menjaga hubungan yang harmonis
para pelanggannya               diperpanjang, atau bahwa syarat-syarat dari pembaruan atau        dengan pelanggan eksisting.
                                perpanjangan tersebut akan sama dengan perjanjian yang ada
                                pada saat ini.

                                Saat ini, Perseroan memiliki kontrak dengan para
                                pelanggannya dengan jangka waktu yang bervariasi dari
                                1 hingga 15 tahun. Sebagian besar kontrak tersebut memiliki
                                klausul perpanjangan secara otomatis, sehingga setelah
                                berakhirnya jangka waktu, perjanjian akan diperbaharui
                                secara otomatis. Namun, hal tersebut tidak menghilangkan
                                hak dari para pihak untuk mengakhiri perjanjian berdasarkan
                                ketentuan yang telah disepakati sebelumnya.
Risk of non-renewal of          In selling its products, the Company uses sales contracts with    The Company strives to expand its customer reach by
contracts with its customers    its customers. There is no guarantee that the contract will be    looking for new customers and maintaining synergy
                                renewed or extended or that the terms of any such renewal         with existing customers.
                                or extension will be the same as the existing agreement.

                                Currently, the Company has agreements with its customers
                                with terms varying from 1 to 15 years. Most of these contracts
                                have automatic renewal clauses. After the term ends, the
                                agreement will be renewed automatically. However, it does not
                                eliminate the rights of the parties to terminate the contract
                                based on previously agreed terms.
Risiko kegagalan dan/atau       Rencana ekspansi Perseroan dapat menghadapi masalah               Dalam melakukan kegiatan ekspansi, Perseroan
keterlambatan rencana           teknis dan lingkungan, keterlambatan konstruksi dan               senantiasa melakukan perencanaan dan studi
ekspansi Perseroan              operasional, serta kondisi lingkungan dan geografis, termasuk     kelayakan secara mendalam dan komprehensif untuk
                                kondisi cuaca yang buruk. Kesuksesan pengembangan dan             meminimalisir risiko-risiko yang mungkin muncul
                                pembangunan ditentukan oleh, antara lain, pengadaan dan           pada saat pelaksanaannya.
                                konstruksi, diperolehnya izin pembangunan pabrik dari
                                pemerintah setempat dan pelaksanaan pembangunan secara
                                tepat waktu.
Risk of failure and/or delay    The Company's expansion plan may encounter technical and          In implementing its expansion plans, the Company
in the Company's expansion      environmental problems, construction and operational delays,      carries out in-depth and comprehensive planning and
plan                            and environmental and geographic issues, including adverse        feasibility studies to minimize risks that may arise
                                or extreme weather. A successful development is determined        during the implementation.
                                by procurement and construction, obtaining permits for plant
                                construction from local governmental agencies, and building
                                the facilities promptly.




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        Jenis Risiko                               Penjelasan Risiko                                          Upaya Mitigasi Risiko
       Types of Risk                               Risk Description                                           Risk Mitigation Efforts

Risiko ketertinggalan          Dalam melakukan kegiatan operasinya, Perseroan harus              Perseroan selalu mengikuti perkembangan dan
teknologi                      selalu mengikuti perkembangan teknologi agar mampu                perubahan teknologi terutama di bidang yang
                               bersaing di pasar yang semakin kompetitif. Perkembangan           berkaitan dengan gas industri. Perseroan aktif
                               teknologi akan meningkatkan efisiensi kegiatan operasi            mencari informasi, melakukan penelitian dan
                               maupun produksi.                                                  pengembangan, dan berperan serta dalam asosiasi-
                                                                                                 asosiasi industri gas, serta mengadopsi teknologi
                                                                                                 terbaru yang bermanfaat.
Risk of being left behind in   In carrying out its operations, the Company must closely          The Company continues to follow technological
technology                     follow the technological developments in order to be able         developments and changes, especially those related
                               to keep competing in an increasingly competitive market.          to industrial gas. The Company actively looks for
                               Technological developments will increase the efficiency of        information, conducts research and development,
                               operations and production.                                        and participates in various gas industry associations,
                                                                                                 as well as adopting the new technology trends.
Risiko keterlambatan           Perkembangan teknologi juga harus diimbangi dengan                Perseroan      secara     aktif     mengembangkan
SDM dalam mengikuti            peningkatan  kemampuan      SDM    dalam   memahami               kemampuan SDM yang dimilikinya melalui pelatihan
perkembangan teknologi         penggunaan teknologi melalui proses pembelajaran yang             dan pengembangan agar mampu mengikuti dan
                               berkesinambungan.                                                 mengadopsi perkembangan teknologi yang pesat.
                                                                                                 Pelatihan-pelatihan   rutin     dilakukan    dengan
                                                                                                 mengedepankan target-target yang ingin dicapai,
                                                                                                 salah satunya penguatan kompetensi SDM,
                                                                                                 khususnya di bidang gas industri dan teknologi.
Risk of incapability of        Technological developments should be balanced with the            The Company is actively developing the capabilities
human capital to keep          development of human capital capabilities to understand the       of its HR through training and development to keep
up with technological          use of technology through a continuous learning process.          up with the rapid technological advancements.
developments                                                                                     Trainings are regularly conducted to achieve
                                                                                                 prioritization targets, one of which is to strengthen
                                                                                                 the competencies of the HR, especially in the gas
                                                                                                 sector industry and technology.
Risiko ketidakmampuan          Kesuksesan kegiatan usaha Perseroan bergantung pada               Perseroan memerlukan tenaga kerja yang
Perseroan untuk menarik        komitmen karyawan serta kemampuan Perseroan dalam                 berkualitas dan terampil di bidangnya. Agar dapat
minat dan mempertahankan       memotivasi dan mempertahankan mereka. Perseroan                   mempertahankan karyawan yang berkualitas,
karyawan yang menguasai        menghadapi persaingan dengan Perseroan lain yang berusaha         Perseroan menerapkan skema kompensasi yang
keterampilan tertentu          untuk mempekerjakan pegawai yang berkualitas.                     kompetitif dibandingkan para pesaingnya, termasuk
dalam jumlah yang                                                                                menyediakan pengembangan karier dan memfasilitasi
memadai                                                                                          pelatihan. Selain itu, program ESA dan MESOP yang
                                                                                                 dilakukan oleh Perseroan juga bertujuan untuk
                                                                                                 memperkuat rasa kepemilikan (sense of belonging)
                                                                                                 karyawan terhadap Perseroan.
Risk of incapability of the    The achievements of the Company's business depend on              The Company requires qualified and high-skilled
Company to attract and         employees’ commitment and the Company's capability to             workers. To retain top-quality employees, the
retain employees who           motivate and retain them. The Company competes with other         Company provides a competitive compensation
master certain skills in       companies that seek to employ top-quality employees.              scheme that is more competitive than its competitors,
sufficient numbers                                                                               including career development and training. In
                                                                                                 addition, ESA and MESOP programs carried out by
                                                                                                 the Company also aim to improve employees' sense
                                                                                                 of belonging to the Company.
Risiko kecelakaan kerja        Beberapa produk Perseroan merupakan produk gas yang               Perseroan menerapkan Kebijakan Health and Safety
                               dikemas dalam tabung bertekanan tinggi dan produk cair            Environment (HSE) dan Keamanan dan Keselamatan
                               yang memiliki temperatur yang sangat rendah. Penanganan           Kerja (K3) secara ketat. Sarana dan prasarana yang
                               produk-produk ini harus dilakukan dengan hati-hati.               digunakan, seperti tabung-tabung bertekanan tinggi
                               Kelalaian dalam menangani produk-produk tersebut dapat            selalu diuji hidrostatis secara rutin. Para pekerja
                               menimbulkan kecelakaan kerja. Risiko ini juga berpotensi          wajib menggunakan alat-alat penunjang keselamatan
                               terjadi dalam proses distribusi kepada para pelanggan.            kerja (PKK) dan peralatan penunjang lainnya.
Risk of work-related           Some of the Company's products are gas products packaged          The Company strictly implements Occupational
accident                       in high-pressure tubes and liquid products with very low          Health, Safety, and Environment (OHSE) policies.
                               temperatures. These products should be handled with care.         The Company’s facilities and infrastructure, such as
                               Failure to handle these products can cause work-related           high-pressure tubes, are always hydrostatically tested
                               accidents. In addition, this risk can potentially occur during    regularly. All workers must use personal protective
                               the distribution process to customers.                            equipment (PPE) and other supporting equipment.




                                                                                              PT Samator Indo Gas Tbk 2024 Integrated Report     225
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                   Kilas Kinerja 2024                                   Laporan Manajemen                                      Profil Perusahaan
              Performance Overview in 2024                              Management Report                                       Company Profile




       Jenis Risiko                                      Penjelasan Risiko                                             Upaya Mitigasi Risiko
      Types of Risk                                      Risk Description                                              Risk Mitigation Efforts

Risiko tuntutan ganti rugi         Dalam beberapa perjanjian dengan para pelanggan, Perseroan            Perseroan berkomitmen untuk mematuhi perjanjian
apabila Perseroan gagal            memberikan jaminan atas produk dan layanan yang diberikan             yang telah disepakati dengan pelanggannya. Apabila
memenuhi persyaratan-              sesuai waktu dan spesifikasi yang telah ditentukan. Kegagalan         terdapat hal-hal tertentu yang menyebabkan
persyaratan dalam                  untuk memenuhi tenggat waktu atau spesifikasi yang disepakati         persyaratan tidak dapat dipenuhi, termasuk
perjanjian dengan para             dapat menyebabkan Perseroan wajib membayar denda atau                 kesinambungan pasokan dan volume pasokan,
pelanggannya                       ganti rugi yang cukup substansial sehingga berdampak negatif          maka Perseroan akan tetap berupaya memenuhi
                                   terhadap kinerja keuangan Perseroan. Selain itu, hal tersebut         persyaratan tersebut dengan berbagai solusi, seperti
                                   juga dapat merusak reputasi Perseroan pada industri terkait           mengalihkan pasokan yang bersumber dari pabrik
                                   atau terhadap pelanggan.                                              (plant) lain milik Perseroan ataupun dari pihak ketiga.
Risk of claim for                  Some agreements between the Company and customers                     The Company is committed to complying with the
compensation in the event          ensure the guarantee for products and services by the                 requirements stated in the agreements with its
the Company fails to               determined time and specifications. Failure to meet the               customers. Suppose the Company fails to comply with
comply with the terms of           deadlines or the required specifications may cause the                the requirements, including supply chain continuity
agreements with customers          Company to pay a penalty or compensation that is substantial          and volume. In that case, the Company will find
                                   enough to hurt the Company's financial performance.                   solutions, such as providing supplies from other
                                   Moreover, it may damage the Company's reputation in related           plants owned by the Company or third parties.
                                   industries or customers.
Risiko keterbatasan sumber         Sehubungan dengan perluasan bisnis Perseroan yang pesat               Dalam melakukan ekspansi kegiatan usaha,
pendanaan terkait ekspansi         dalam beberapa tahun terakhir, Perseroan telah mendanai               Perseroan    melakukan       diversifikasi    sumber
bisnis                             kebutuhan modal kerja dan belanja modal terutama melalui              pendanaan, di antaranya melalui kas internal,
                                   kas internal, utang bank, dan tambahan modal. Kebutuhan               pinjaman bank, penerbitan obligasi, dan penerbitan
                                   modal kerja dan belanja modal Perseroan dapat meningkat               instrumen bersifat utang dan ekuitas lainnya.
                                   di masa depan seiring dengan upaya Perseroan dalam
                                   melakukan ekspansi bisnisnya. Perseroan sangat mungkin
                                   memerlukan tambahan dana eksternal untuk kebutuhan
                                   pendanaan. Kemampuan Perseroan dalam meningkatkan
                                   tambahan modal bergantung pada kinerja dan kondisi
                                   keuangan yang baik serta kesuksesan dalam mengeksekusi
                                   strategi-strateginya, didukung kondisi keuangan, ekonomi,
                                   peraturan dan pasar serta kondisi lainnya, yang sebagian
                                   besar berada di luar kendali Perseroan.
Risk of limited funding            Due to the rapid expansion of the Company’s business in               In expanding its business, the Company diversifies
sources related to business        recent years, the Company funds its working capital and               funding sources, including internal cash, bank loans,
expansion                          capital expenditure through internal cash, bank loans, and            bond issuance, and other debt and equity instruments.
                                   additional capital. The Company's working capital and capital
                                   expenditure requirements may increase in the following years
                                   in line with the Company's efforts to expand its business. The
                                   Company may require additional external funds for funding
                                   activities. The Company's ability to raise additional capital
                                   depends on its financial performance and condition and its
                                   strategy implementation, supported by financial, economic,
                                   regulations, market, and other conditions beyond the
                                   Company's control.
Risiko terkait kegagalan           Perseroan bergantung pada sistem TI berbasis SAP untuk                Perseroan menggunakan infrastruktur TI yang andal
sistem teknologi informasi         mengelola bisnisnya secara efektif. Kegagalan pada sistem             disertai dengan sistem cadangan (back-up system).
(TI)                               TI dapat mengganggu kegiatan usaha Perseroan. Selain itu,             Perseroan juga senantiasa melakukan pengkinian
                                   sistem TI berisiko mengalami kerusakan atau gangguan                  berkenaan dengan sistem TI yang diadopsinya.
                                   terhadap hal-hal di luar kendali Perseroan, seperti kebakaran,
                                   bencana alam, kegagalan sistem, pelanggaran keamanan,
                                   dan virus. Setiap kerusakan dan gangguan yang terjadi dapat
                                   berdampak material dan merugikan Perseroan.
Risk of Information                The Company relies on an SAP-based IT system to manage its            The Company uses reliable IT infrastructure
Technology (IT) system             business effectively. Failure in the IT system can disrupt the        supported by a backup system. The Company also
failure                            Company's business activities. Furthermore, IT systems may            updates the IT system on a regular basis.
                                   pose a risk of damage or disruption due to external factors,
                                   including but not limited to fire, natural disaster, system
                                   failure, security breach, and virus. Damage or disruption in
                                   the IT system can have severe consequences and material
                                   impacts detrimental to the Company.
Risiko kredit                      Risiko kredit merupakan risiko atas kerugian keuangan                 Perseroan mengelola dan mengendalikan risiko
                                   Perseroan jika pelanggan atau pihak lain dari instrumen               kredit dari piutang usaha dan piutang lain-lain dengan
                                   keuangan gagal memenuhi kewajiban kontraktualnya. Risiko              memantau batasan periode tunggakan piutang pada
                                   ini timbul terutama dari piutang usaha dan piutang lain-lain.         tiap pelanggan.
Credit risk                        Credit risk refers to the risk of financial loss if customers or      The Company manages and controls credit risk
                                   other parties involved in the financial instruments fail to fulfill   from trade and other receivables by monitoring each
                                   their contractual obligations. This risk comes mainly from            customer's accounts receivable days.
                                   trade receivables and other receivables.




226     PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 229
        Analisis dan Pembahasan Manajemen                    Tata Kelola Perusahaan yang Baik                           Laporan Keberlanjutan
        Management Discussion and Analysis                      Good Corporate Governance                                Sustainability Report




        Jenis Risiko                                 Penjelasan Risiko                                            Upaya Mitigasi Risiko
       Types of Risk                                 Risk Description                                             Risk Mitigation Efforts

Risiko likuiditas               Risiko perekonomian timbul karena adanya perubahan kondisi          Dalam mengantisipasi risiko perekonomian yang
                                perekonomian yang disebabkan oleh perubahan peraturan               dapat disebabkan oleh perubahan di bidang fiskal
                                atau kebijakan yang dilakukan oleh Pemerintah dalam                 dan moneter, perubahan kondisi politik dan sosial,
                                bidang fiskal dan moneter, perubahan kondisi politik, dan           Perseroan melakukan diversifikasi pasar dengan
                                sosial. Apabila salah satu hal tersebut terjadi, hal ini dapat      memasarkan produk gas pada berbagai sektor dan
                                berpengaruh terhadap kegiatan dan prospek usaha Perseroan           memberikan perhatian lebih pada sektor-sektor yang
                                karena pertumbuhan usaha Perseroan juga bergantung pada             lebih resisten, seperti sektor medis. Perseroan selalu
                                kondisi perekonomian.                                               berupaya mengembangkan aplikasi produk gas
                                                                                                    industri agar dapat digunakan untuk macam-macam
                                                                                                    keperluan pada berbagai sektor industri.
Liquidity risk                  Economic risk comes from the changes in economic conditions         To anticipate economic risk due to changes in fiscal
                                due to changes in regulations or policies by the Government,        and monetary policies and political and social
                                such as fiscal and monetary policies, as well as changes in         conditions, the Company diversifies its products
                                political and social conditions. These changes may affect the       by marketing gas products in different sectors and
                                Company's business activities and outlook as the Company's          observing other more resistant industries, such as
                                business growth depends on economic conditions.                     the healthcare sector. The Company strives to develop
                                                                                                    industrial gas product applications for various
                                                                                                    industrial sectors.
Risiko kenaikan tarif dasar     Biaya listrik merupakan salah satu komponen biaya yang              Perseroan menggunakan formula penyesuaian
listrik                         paling signifikan bagi Perseroan. Adanya kenaikan tarif dasar       harga jual produk dengan memasukkan tarif dasar
                                listrik akan berpotensi memberikan dampak yang signifikan           listrik sebagai salah satu komponen dalam kontrak
                                bagi kinerja keuangan Perseroan.                                    pelanggan. Apabila terjadi kenaikan tarif dasar listrik
                                                                                                    di masa yang akan datang, maka harga jual produk
                                                                                                    juga akan mengalami kenaikan. Sementara untuk
                                                                                                    penjualan produk di luar perjanjian, Perseroan dapat
                                                                                                    menaikkan harga jual yang telah disesuaikan dengan
                                                                                                    kenaikan tarif dasar listrik.
Risk of a rise in electricity   Electricity costs are one of the significant cost components        The Company uses an adjusted selling price formula
tariff                          for the Company’s operations. A rise in electricity tariffs can     by including electricity tariffs in the customer
                                affect the Company's financial performance.                         contract. In case of increasing electricity tariff in
                                                                                                    the coming years, the selling price will increase
                                                                                                    concurrently. For sales outside the agreement, the
                                                                                                    Company can increase the selling price, which has
                                                                                                    been adjusted to the increase in the electricity tariff.
Risiko kenaikan harga           Dalam melakukan kegiatan operasinya, Perseroan juga                 Perseroan menggunakan formula penyesuaian
bahan bakar minyak              membutuhkan bahan bakar minyak untuk mengoperasikan                 harga jual produk dengan memasukkan harga bahan
                                armada distribusinya. Adanya kenaikan harga bahan bakar             bakar minyak sebagai salah satu komponen dalam
                                minyak dapat berdampak pada kinerja keuangan Perseroan.             kontrak pelanggan. Apabila terjadi kenaikan harga
                                                                                                    bahan bakar minyak di masa yang akan datang, maka
                                                                                                    harga jual produk juga akan mengalami kenaikan.
                                                                                                    Sementara untuk penjualan produk di luar perjanjian,
                                                                                                    Perseroan dapat menaikkan harga jual yang telah
                                                                                                    disesuaikan dengan kenaikan harga bahan bakar
                                                                                                    minyak.
Risk of a rise in fuel prices   The Company requires fuel for its distribution fleet to carry out   The Company uses an adjusted selling price formula
                                its operations. A rise in fuel prices can affect the Company's      by including fuel prices in the customer contract.
                                financial performance.                                              In case of increasing fuel prices in the coming years,
                                                                                                    the selling price will increase concurrently. For sales
                                                                                                    outside the agreement, the Company can increase
                                                                                                    the selling price, which has been adjusted to
                                                                                                    the increase in fuel prices.
Risiko fluktuasi tingkat suku   Dalam melakukan kegiatan usahanya, Perseroan juga                   Perseroan aktif melakukan review atas pinjaman
bunga                           menggunakan sumber pendanaan eksternal seperti utang                bank. Perseroan juga senantiasa mengawasi
                                jangka panjang dan instrumen pendanaan eksternal lainnya.           pergerakan tingkat suku bunga untuk meminimalisir
                                Beberapa pendanaan eksternal tersebut memiliki tingkat              dampak negatif terhadap posisi keuangannya. Untuk
                                suku bunga mengambang yang berpatokan terhadap suku                 mengukur risiko pasar atas pergerakan suku bunga,
                                bunga dan imbal hasil yang berlaku di pasar. Eksposur risiko        Perseroan menganalisis pergerakan margin suku
                                tingkat bunga Perseroan timbul terutama dari pinjaman yang          bunga dan pada profil jatuh tempo aset dan liabilitas
                                diperoleh dari bank. Perseroan memandang tingkat suku               keuangan berdasarkan jadwal perubahan suku
                                bunga pinjaman bank sangat kompetitif dan risiko dalam              bunga.
                                berinvestasi akan memberikan hasil yang sangat memadai.
Risk of interest rate           In its business activities, the Company uses external funding       The Company actively reviews bank loans and
fluctuations                    sources, including long-term debt and other external funding        monitors interest rate movements to minimize
                                instruments. These external funding sources have floating           negative impacts on its financial position. To measure
                                interest rates based on interest rates and yields in the market.    market risk on interest rate fluctuations, the
                                The Company's interest rate risk comes mainly from loans            Company analyses interest margin movements and
                                from banks, as bank loan interest rates are considered very         the maturity profile of financial assets and liabilities
                                competitive. Meanwhile, the risk involved in investing will         based on the changes in interest rate.
                                generate adequate returns.




                                                                                                PT Samator Indo Gas Tbk 2024 Integrated Report        227
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                 Kilas Kinerja 2024                                 Laporan Manajemen                                    Profil Perusahaan
            Performance Overview in 2024                            Management Report                                     Company Profile




         Jenis Risiko                                 Penjelasan Risiko                                          Upaya Mitigasi Risiko
        Types of Risk                                 Risk Description                                           Risk Mitigation Efforts

 Risiko fluktuasi nilai tukar    Eksposur risiko nilai tukar mata uang asing Perseroan              Perseroan tidak melakukan lindung nilai terhadap
 mata uang asing                 terutama disebabkan oleh piutang usaha, utang bank jangka          sebagian porsi eksposur mata uang asing, karena
                                 pendek, utang usaha, dan utang lain-lain, yang sebagian            sebagian besar aktivitas dilakukan dalam mata
                                 didenominasikan dalam mata uang Dolar Amerika Serikat,             uang Rupiah. Mayoritas pendapatan usaha juga
                                 Yen Jepang, Euro Eropa, dan Dolar Singapura. Perubahan             menggunakan mata uang Rupiah, sehingga untuk
                                 nilai tukar mata uang asing telah dan diperkirakan akan terus      menyeimbangkan arus kas, aktivitas pendanaan
                                 memengaruhi hasil usaha dan arus kas Perseroan.                    dilakukan dalam mata uang yang sama.
 Risk of foreign currency        The Company's foreign currency fluctuations risk is mainly         The Company does not carry out any hedging activities
 fluctuations                    related to trade receivables, short-term bank loans, trade         for any portion of its exposure in foreign currency.
                                 payables, and other payables denominated in United States          The Company's business activities are mainly carried
                                 (US) Dollars, Japanese Yen, Euros, and Singapore Dollars.          out in Indonesian Rupiah. In general, the Company's
                                 Changes in foreign currency rates have been expected to            revenues are denominated in Indonesian Rupiah.
                                 continue to affect the Company's revenues and cash flows.          Therefore, the Company funds activities in the same
                                                                                                    currency to balance its cash flow.
 Risiko perubahan kebijakan      Sampai dengan saat ini, tidak terdapat peraturan dan               Saat ini, tidak terdapat kebijakan Pemerintah
 Pemerintah dalam industri       kebijakan Pemerintah yang secara khusus mengatur bidang            yang secara khusus mengatur sektor gas industri
 sektor gas                      usaha gas industri. Perseroan tidak dapat menjamin bahwa di        di Indonesia. Namun, jika terjadi perubahan kebijakan
                                 masa yang akan datang tidak akan ada perubahan lebih lanjut        Pemerintah di sektor gas industri, maka Perseroan
                                 atas peraturan dan kebijakan sejenis, yang dapat berdampak         akan berusaha mematuhi kebijakan Pemerintah
                                 negatif terhadap permintaan produk dan jasa Perseroan.             tersebut.
 Risk of changes in              Currently, no government regulations and policies specifically     Currently, no Government policies specifically
 Government policy on            regulate the industrial gas business sector. However, the          regulate the industrial gas sector in Indonesia.
 industrial gas sector           Company cannot guarantee that no further changes to similar        However, in the event of changes in government policy
                                 rules and policies will occur, which negatively affect the         on the industrial gas sector, the Company will comply
                                 demand for the Company's products and services.                    with the Government policy.
 Risiko fluktuasi penjualan      Perseroan memperoleh sebagian pendapatan dari penjualan            Perseroan secara aktif mencari pelanggan-pelanggan
 akibat faktor musiman           jasa dan peralatan yang terutama berasal dari pelanggan            baru (selain sektor pemerintahan) dengan pola
                                 rumah sakit berkenaan dengan pemasangan instalasi yang             pembayaran normal.
                                 terkait gas medis. Penjualan kepada pelanggan pada sektor
                                 pemerintahan sangat terpengaruh oleh proses anggaran dan
                                 tender dari rumah sakit milik pemerintah di mana umumnya
                                 penjualan belum terjadi di kuartal pertama tahun berjalan.
                                 Hal ini dapat memengaruhi hasil analisis atas kinerja
                                 keuangan Perseroan, namun secara umum pengaruh
                                 tersebut tidak tampak bila analisis dilakukan secara tahunan.
 Risk of fluctuations in sales   The Company’s Revenues are derived from the sales of services      The Company is looking for new customers, besides
 due to seasonal factors         and equipment, mainly from hospitals related to medical gas        the government sector, with an average payment
                                 installation. Sales to customers in the government sector          scheme.
                                 were primarily affected by government-owned hospitals'
                                 budget and tender processes, in which sales did not occur in
                                 the first quarter of the current year. This condition may affect
                                 the Company's financial performance report. Nevertheless,
                                 this impact cannot be seen if the analysis report is prepared
                                 annually.




Tinjauan atas Efektivitas Sistem                                                 Review of the Risk Management System
Manajemen Risiko                                                                 Effectiveness

Secara berkala, Perseroan melakukan peninjauan atas                              Periodically, the Company conducts a review of the
penerapan sistem manajemen risiko, yang dilaksanakan                             implementation of the risk management system, which is
oleh Unit Audit Internal. Peninjauan ini bertujuan untuk                         carried out by the Internal Audit Unit. The purpose of this review
mengidentifikasi efektivitas sistem manajemen risiko dan                         is to assess the effectiveness of the risk management system
mengungkap aspek-aspek yang perlu diperbaiki atau belum                          and uncover aspects that need improvement or have not been
diterapkan secara optimal. Hasil peninjauan disampaikan                          optimally applied. The results of the review are submitted to the
kepada Direksi, dan selanjutnya diteruskan kepada Komite Audit                   Board of Directors, and then forwarded to the Audit Committee
dan Dewan Komisaris untuk ditelaah lebih lanjut. Berdasarkan                     and the Board of Commissioners for further examination.
hasil tersebut, langkah-langkah perbaikan atau pengembangan                      Based on these results, steps for improvement or development
akan diidentifikasi dan diterapkan untuk memastikan sistem                       will be identified and implemented to ensure that the risk
manajemen risiko tetap efektif, sesuai dengan tujuan yang telah                  management system remains effective, in line with the
ditetapkan, serta dapat mengantisipasi risiko yang mungkin                       established objectives, and able to anticipate risks that may
timbul di masa depan.                                                            arise in the future.




228      PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 231
        Analisis dan Pembahasan Manajemen                 Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
        Management Discussion and Analysis                   Good Corporate Governance                             Sustainability Report




Pernyataan Direksi dan/atau                                                  Statement from the Board of Directors
Dewan Komisaris atau Komite Audit atas                                       and/or Board of Commissioners or
Kecukupan Sistem Manajemen Risiko                                            the Audit Committee on the Adequacy of
                                                                             the Risk Management System

Sepanjang tahun 2024, Dewan Komisaris dan Direksi telah                      Throughout 2024, the Board of Commissioners and
melakukan peninjauan menyeluruh terhadap penerapan                           the Board of Directors have conducted a thorough review of
sistem manajemen risiko. Berdasarkan hasil peninjauan,                       the implementation of the risk management system. Based on
sistem manajemen risiko dinilai telah diterapkan dengan                      the review findings, the risk management system is considered
efektif dan memadai dalam mengidentifikasi dan mengelola                     to have been implemented effectively and adequately in
risiko yang berpotensi memengaruhi pencapaian tujuan                         identifying and managing risks that could potentially impact
Perseroan. Hal tersebut dibuktikan dengan tidak ditemukan                    the achievement of the Company's goals. This is evidenced by
adanya risiko yang berdampak signifikan, baik secara material                the absence of significant risks, both material and non-material.
maupun non-material. Meski demikian, Dewan Komisaris                         However, the Board of Commissioners and the Board of Directors
dan Direksi menyadari perlunya peningkatan berkelanjutan                     acknowledge the need for continuous improvement in risk
dalam pengelolaan risiko, khususnya dalam menghadapi                         management, especially in facing challenges and uncertainties
tantangan dan ketidakpastian yang mungkin timbul di masa                     that may arise in the future. Therefore, recommendations to
mendatang. Oleh karena itu, rekomendasi untuk memperkuat                     strengthen and enhance the risk management system will
dan menyempurnakan sistem manajemen risiko akan terus                        continue to be considered and implemented.
dipertimbangkan dan diimplementasikan.




Litigasi dan Perkara Hukum                                                                   [GRI 2-27]

Litigations and Lawsuits


Sepanjang tahun 2024, tidak terdapat litigasi atau perkara                   Throughout 2024, there were no litigations or lawsuits
hukum yang dihadapi oleh Dewan Komisaris, Direksi,                           faced by the Board of Commissioners, Board of Directors,
manajemen, maupun karyawan Perseroan. Hal ini                                the management, or Company’s employees. This reflects
mencerminkan komitmen Perseroan terhadap praktik bisnis                      the Company's commitment to good business practices and
yang baik serta kepatuhan terhadap peraturan yang berlaku.                   compliance with applicable regulations.




Informasi Sanksi Administratif
Information on the Administrative Sanctions


Informasi terkait sanksi administratif yang diterima oleh                    Information on administrative sanctions received by the
Perseroan selama tahun 2024, sebagai berikut.                                Company during 2024 is as follows.


                                                                                                                Sanksi yang Diterima
                                       Jenis Pelanggaran
                                                                                                                 Received Sanction
                                       Types of Violation
                                                                                                                        (Rp)

 Bayar Denda Keterlambatan Laporan Keuangan 2023.
                                                                                                                       76.000.000
 Payment of Penalty for Late Submission of 2023 Financial Statements.
 Bayar Denda Keterlambatan Laporan Tahunan 2023.
                                                                                                                       26.000.000
 Payment of Penalty for Late Submission of 2023 Annual Report.
 Bayar Denda Keterlambatan Laporan Keuangan Kuartal I 2024.
                                                                                                                       58.000.000
 Payment of Penalty for Late Submission of Quarter 1 2024 Financial Statements.




                                                                                             PT Samator Indo Gas Tbk 2024 Integrated Report   229
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               Kilas Kinerja 2024                          Laporan Manajemen                            Profil Perusahaan
          Performance Overview in 2024                     Management Report                             Company Profile




Selain sanksi administratif yang diterima oleh Perseroan,             In addition to the administrative sanctions received by the
selama tahun 2024 tidak terdapat sanksi administratif yang            Company, during 2024, there were no administrative sanctions
diterima oleh Dewan Komisaris, Direksi, atau karyawan yang            imposed on the Board of Commissioners, Board of Directors,
sedang menjabat di Perseroan.                                         or employees.




Program Kepemilikan Saham oleh
Karyawan dan/atau Manajemen
Employee and/or Management Share Ownership Program


Pada tanggal 27 Juli 2022, Pemegang Saham Perseroan                   On July 27, 2022, the Shareholders approved the implementation
menyetujui pelaksanaan Program Employee Stock Purchase                of the Employee Stock Purchase Plan (ESPP), which aims to
Plan (ESPP), yang bertujuan memberikan penghargaan kepada             reward employees, the Board of Directors, and the Board of
karyawan, Direksi, dan Komisaris atas kontribusinya terhadap          Commissioners for their contributions to the Company and
perusahaan serta meningkatkan likuiditas saham yang beredar           to increase the liquidity of outstanding shares in the market.
di pasar. Program ini akan dilaksanakan dalam periode 6 bulan,        This program carried out over a 6-month period, from
mulai dari 1 Agustus 2022 hingga 31 Januari 2023, dengan total        August 1, 2022, to January 31, 2023, with a total of 2,500,000
saham yang dialihkan sebanyak 2.500.000 saham dan nilai               shares to be transferred and a maximum allocated value of
maksimal yang dialokasikan sebesar Rp3.564.000.000,-.                 Rp3,564,000,000.


Peserta yang berhak mengikuti program ini adalah karyawan,            Participants eligible to join this program are employees,
Direksi, dan Komisaris yang memenuhi kriteria yang ditetapkan         the Board of Directors, and the Board of Commissioners who
oleh manajemen, seperti masa kerja, serta status karyawan             meet the criteria set by the management, such as length of
yang aktif dan berkelanjutan selama periode pelaksanaan               service, as well as active and continuous employee status
program. Harga pelaksanaan saham dihitung berdasarkan 90%             during the program's implementation period. The exercise price
dari harga rata-rata penutupan saham selama 25 hari bursa             of the shares is calculated based on 90% of the average closing
berturut-turut sebelum periode pelaksanaan dimulai, sesuai            price of the shares over the 25 consecutive trading days prior
dengan ketentuan Peraturan Bursa Efek Indonesia. Pengalihan           to the start of the implementation period, in accordance with
saham akan dilakukan melalui Bursa Efek Indonesia.                    the regulations of the Indonesia Stock Exchange. The transfer of
                                                                      shares will be conducted through the Indonesia Stock Exchange.


Dalam rangka memenuhi kewajiban pengalihan saham hasil                To fulfill the obligation of transferring the shares resulting
pembelian kembali yang dilakukan Perseroan, program                   from the buyback conducted by the Company, this program
ini juga mengacu pada peraturan yang berlaku, termasuk                also refers to applicable regulations, including the Financial
ketentuan Otoritas Jasa Keuangan yang mengatur bahwa                  Services Authority's provisions, which stipulate that shares
saham yang dialihkan harus diselesaikan dalam jangka waktu            being transferred must be completed within 3 years,
3 tahun, dengan pengalihan wajib dilakukan dalam waktu                with the transfer being mandatory within 1 year after that
1 tahun setelah periode tersebut. Saham yang dialihkan                period. The shares transferred to program participants will
kepada peserta program akan dikenakan masa lock-up selama             be subject to a 6 month lock-up period, meaning the shares
6 bulan, yang berarti saham tersebut tidak dapat dijual atau          cannot be sold or transferred during that time.
dipindahtangankan selama periode tersebut.




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Kode Etik                        [ESG G-07]

Code of Conduct



Perseroan menerapkan Kode Etik untuk menciptakan budaya                         The Company implements a Code of Conduct to foster a
kerja yang positif, menghormati etika, dan mematuhi hukum.                      positive work culture, uphold ethics, and comply with the law.
Dengan demikian, reputasi Perseroan dapat terjaga dan                           This ensures that the Company's reputation remain intact and
kepercayaan pemangku kepentingan semakin meningkat.                             stakeholder trust continues to grow.


                                                              Pokok-Pokok Kode Etik
                                                            Code of Conduct Principles




  Visi, Misi, dan Nilai Perseroan             Etika Bisnis Perseroan              Kewajiban Mematuhi dan                    Etika Bekerja dengan
                                                                               Hukuman Pelanggaran Kode Etik               Pelanggan dan Pemasok
         Vision, Mission,               The Company’s Business Ethics            Obligation to Comply with and               Working Ethics with
     and the Company Values                                                     Punishment for Code of Conduct             Customers and Suppliers
                                                                                            Violation




    Standar Etika Karyawan                    Keluh Kesah Karyawan                  Pengungkap Kecurangan                  Tanggung Jawab Sosial
   Employee Ethical Standards                 Employee Complaints                       Fraud Exposure                  Corporate Social Responsibility



            Sosialisasi Kode Etik                              Penegakkan Kode Etik                                 Pemberlakuan Kode Etik
            Code of Conduct                                    Code of Conduct                                      Code of Conduct
            Dissemination                                      Enforcement                                          Implementation

 • Situs Web Perseroan;                               • Setiap karyawan diharuskan                         Berlaku bagi seluruh Insan Perseroan
 • Laporan Tahunan; serta                               menandatangani Kode Etik saat                      di semua level organisasi tanpa terkecuali.
 • Platform internal karyawan,                          bergabung dengan Perseroan; serta                  Insan Perseroan juga diwajibkan untuk
   yaitu mysamator.com.                               • Sosialisasi reguler melalui platform               menandatangani Kode Etik, Pakta Integritas,
                                                        karyawan dan Lingkar Pagi yang diadakan            Deklarasi Integritas, dan Pernyataan Benturan
                                                        setiap pagi sebelum jam kerja dimulai.             Kepentingan.
 • The Company's website;                             • Employees must sign the Code of                    Applies to all Company personnel at all
 • Annual Report; and                                   Conduct when joining the Company; and              organizational levels without exception.
 • Internal employee platform, namely                 • Regular dissemination through the                  All personnel have signed the Code of
   mysamator.com.                                       employee platform and Morning Circle,              Conduct, Integrity Pact, Integrity Declaration,
                                                        which is held every morning before                 and Statement of Conflict of Interest.
                                                        working hours begin.



            Jenis Sanksi Pelanggaran                                                               Laporan Pengaduan Kode Etik 2024
            Type of Santions for Violations                                                        Report of Violations on Code of Conduct in 2024


   Tingkat Hukuman                          Jenis Sanksi
   Penalty Level                            Sanction Type

   Hukuman Disiplin Ringan                  Surat Peringatan Pertama
   Light Disciplinary Actions               First Warning Letter
                                                                                                                  Nihil
   Hukuman Disiplin Ringan                  • Surat Peringatan Kedua

   Moderate Disciplinary Actions
                                            • Surat Peringatan Ketiga
                                            • Second Warning Letter
                                                                                                                  ZERO
                                            • Third Warning Letter

   Hukuman Disiplin Berat                   Pemutusan Hubungan Kerja (PHK)
   Severe Disciplinary Actions              Termination of Employment




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Sistem Pelaporan Pelanggaran                                                                [GRI 2-16]

Whistleblowing System



Sebagai bagian dari penerapan prinsip GCG, Perseroan telah            As part of the implementation of GCG principles, the Company
menerapkan Sistem Pelaporan Pelanggaran (SPP), yang                   has established a Whistleblowing System (WBS), which allows
memungkinkan pelaporan atas kecurangan atau pelanggaran               for the reporting of fraud or violations of the Code of Conduct,
terhadap Kode Etik, peraturan internal, serta peraturan yang          internal regulations, and applicable laws. The WBS has a
berlaku. SPP bertujuan untuk:                                         purpose to:
1. Mengidentifikasi dan mencegah potensi pelanggaran                  1. Identifies and prevents potential violations within the
    di lingkungan perusahaan; serta                                        Company; and
2. Berfungsi sebagai alat deteksi dini, memberikan                    2. Serves as an early detection tool, providing the Company an
    kesempatan bagi Perseroan untuk menyelesaikan masalah                  opportunity to resolve issues internally before they become
    secara internal sebelum menjadi isu publik.                            public matters.



Ruang Lingkup Pelaporan                                               Reporting Scope

Berbagai informasi atau indikasi kecurangan dan kelalaian             Various information or indications of fraud and negligence
yang terjadi di lingkungan Perseroan dapat disampaikan                occurring within the Company environment can be reported
melalui SPP.                                                          through the WBS.



Pihak yang Mengelola Pengaduan                                        Complaint Administrator

SPP dikelola oleh Unit Audit Internal. Setelah menerima               The Whistleblowing System (WBS) is managed by the Internal
laporan atau pengaduan, unit ini akan mengidentifikasi dan            Audit Unit. After receiving a report or complaint, this unit
memverifikasi laporan tersebut dengan bukti yang nyata.               will identify and verify the report with tangible evidence.
Jika terdapat indikasi pelanggaran dan laporan terbukti valid,        If there are indications of a violation and the report is proven
maka akan dilakukan investigasi lebih lanjut sesuai dengan            valid, a further investigation will be conducted in accordance with
proses yang berlaku. Pelapor (jika tidak anonim) akan menerima        the established process. The whistleblower (if not anonymous)
status feedback atas pengaduan yang dilaporkan.                       will receive feedback regarding the complaint submitted.




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Perlindungan Bagi Pelapor                                                  Protection for Whistleblowers

Perseroan memberikan perlindungan kepada pelapor untuk                     The Company provides protection for whistleblowers to prevent
menghindari tindakan pembalasan dari pihak yang mungkin                    retaliation from parties who may be disadvantage by the report.
dirugikan oleh laporan tersebut. Perlindungan ini mencakup                 This protection includes the confidentiality of the report and
kerahasiaan laporan dan identitas pelapor, serta perlindungan              the identity of the whistleblower, as well as protection for the
terhadap pelapor dan keluarganya dari intimidasi.                          whistleblower and their family from intimidation.



Mekanisme Penyampaian Laporan                                              Delivering Reports Mechanism

Pihak pelapor dapat menyampaikan informasi atau indikasi                   Whistleblowers can submit information or indications of
pelanggaran melalui media berikut.                                         violations through the following channels.


           Telepon/SMS/WhatsApp
                                                      0811 3050 3000
           Phone/Text Message/WhatsApp



           Kotak Surat
           Mailbox
                                                     Unit Audit Internal                           Kantor Jakarta
                                                     Internal Audit Unit                           Jakarta Office
                                                     Kantor Surabaya                               UGM Samator Pendidikan Gedung A,
                                                     Jl. Raya Kedung Baruk No. 25-28               Lt. 5 & 6
                                                     Kedung Baruk, Rungkut                         Jl. Dr. Saharjo No. 83
                                                     Surabaya 60298                                Manggarai, Tebet
                                                     Jawa Timur / West Java                        Jakarta Selatan / South Jakarta
                                                                                                   Jakarta 12850




           E-mail                                     whistleblower@samator.com




Pelaporan Pelanggaran Tahun 2024                                           Violation Reporting in 2024 and
dan Tindak Lanjut                                                          Follow-up Actions

Pelaporan Pelanggaran                                                      Violation Reporting
Pada tahun 2024, terdapat 3 laporan pelanggaran yang diterima              In 2024, there were 3 violation reports received through
melalui SPP. Setiap laporan tersebut telah ditindaklanjuti                 the Whistleblowing System (WBS). Each of these reports has
secara menyeluruh dan profesional. Perseroan berkomitmen                   been followed up thoroughly and professionally. The Company is
untuk menangani setiap laporan pelanggaran dengan serius,                  committed to handling every violation report seriously, providing
memberikan penyelesaian yang tepat, serta memberikan                       appropriate resolutions, and imposing suitable sanctions as
sanksi yang sesuai sebagai efek jera bagi pihak yang terlapor.             a deterrent for the reported parties.

Tindak Lanjut
Follow Up

  Tahun     Teguran Lisan       Surat Peringatan (SP) 1   Surat Peringatan (SP) 2         Surat Peringatan (SP) 3         PHK
                                                                                                                                          Total
   Year     Oral Warning         Warning Letter (SP) 1     Warning Letter (SP) 2           Warning Letter (SP) 3       Termination

   2024             -                       -                          -                              3                       -            3
   2023             -                       -                          -                              2                       -            2




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Kebijakan Anti-Korupsi dan Gratifikasi                                                                               [ESG G-07]

Anti-Corruption and Gratification Policy



Perseroan berkomitmen penuh untuk mempertahankan                       The Company is fully committed to maintaining the highest
standar etika dan integritas tertinggi dalam berbisnis. Kebijakan      standard of ethics and integrity in doing its business.
anti-korupsi dan gratifikasi merupakan bagian integral dari            The anti-corruption and gratuity policies are an integral part
komitmen ini untuk meminimalisir dan mencegah praktik                  of this commitment to minimize and prevent corrupt practices
korupsi serta menciptakan lingkungan kerja yang transparan             and create a transparent and accountable work environment.
dan akuntabel. Segala bentuk penipuan, penyuapan, dan                  Any form of fraud, bribery, and corruption will not be tolerated
korupsi tidak akan ditoleransi oleh Perseroan, termasuk segala         by the Company, including any assistance given to people
bantuan yang diberikan kepada pihak yang terlibat dalam                involved in such actions. All employees and Management are
tindakan tersebut. Semua karyawan dan Manajemen diwajibkan             required to comply with this policy and report any suspicious
untuk mematuhi kebijakan ini dan melaporkan setiap tindakan            activities. This policy is outlined in the Code of Conduct, updated
yang mencurigakan. Kebijakan ini tercantum dalam Kode Etik             on April 17, 2023. [GRI 3-3]
Perseroan yang diperbaharui pada 17 April 2023. [GRI 3-3]



Langkah Mitigasi Korupsi dan Gratifikasi                               Corruption and Gratuity Mitigation
serta Pelatihan                                                        Measures and Training

Sebagai bagian dari komitmen untuk memerangi tindakan korupsi          As part of its commitment to combating corruption and gratuity,
dan gratifikasi, Perseroan telah mengambil langkah-langkah             the Company has taken steps to mitigate corruption and gratuity
mitigasi korupsi dan gratifikasi melalui penerapan prosedur            through the implementation of procedures and guidelines for
dan pedoman unit kerja yang wajib diikuti oleh seluruh insan           business units that must be followed by all Company personnel.
Perseroan. Untuk menutup peluang terjadinya korupsi,                   To close the opportunities for corruption, the Company has also
Perseroan juga telah melakukan pemetaan dan pengkajian                 conducted risk mapping and assessments within the supply
risiko dalam rantai pasokan dan operasional usaha yang                 chain and business operations that have a high potential for
berpotensi besar terjadi korupsi dan gratifikasi. Selain itu,          corruption and gratuity. In addition, the Company continuously
Perseroan juga senantiasa melakukan pelatihan dan sosialisasi          conducts training and dissemination on anti-corruption and
secara berkesinambungan terkait dengan anti-korupsi dan                gratuity for employees and all governance organs to ensure
gratifikasi kepada karyawan dan seluruh organ tata kelola              operations remain free from corruption, collusion, and
untuk menjamin aktivitas operasi yang bersih dari tindakan             nepotism. This commitment is reflected through the signing
korupsi, kolusi, dan nepotisme. Komitmen ini diwujudkan                of the Code of Conduct, Integrity Pact, Integrity Declaration,
melalui penandatanganan Kode Etik, Pakta Integritas,                   and Conflict of Interest Statement. All Company personnel
Deklarasi Integritas, dan Pernyataan Benturan Kepentingan.             have received dissemination and signed these documents.
Seluruh karyawan Perseroan telah memperoleh sosialisasi dan            [GRI 205-1, 205-2]
menandatangani dokumen-dokumen tersebut. [GRI 205-1, 205-2]



Tinjauan Risiko Anti-Korupsi dan                                       Anti-Corruption and Gratuity Risk
Gratifikasi                                                            Review

Perseroan telah melakukan tinjauan mandiri mengenai risiko             The Company has conducted an independent review of
terjadinya korupsi dan kecurangan yang tidak sesuai dengan             the risks related to corruption and fraud that do not align with
prinsip-prinsip GCG di lingkungan Perseroan. Berdasarkan               the GCG principles within the Company. Based on the review
tinjauan dari kegiatan pemeriksaan Unit Audit Internal, terdapat       from the Internal Audit Unit’s inspection activities, a minor
risiko minor sebesar 9,67% dari 31 total area pemeriksaan. Unit        risk of 9.67% was found across 31 total inspection areas.
Audit Internal dan Manajemen telah melakukan perbaikan atas            The Internal Audit Unit and the Management have taken
risiko tersebut sesuai dengan prosedur dan peraturan yang              corrective actions on these risks in accordance with applicable
berlaku. [GRI 205-1]                                                   procedures and regulations. [GRI 205-1]




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Insiden Korupsi dan Gratifikasi yang                                  Proven Corruption and Gratuity Incidents
Terbukti dan Tindakan yang Diambil                                    and Actions Taken
Sepanjang tahun 2024, tidak terdapat kasus dugaan tindak              Throughout 2024, there were no cases of suspected corruption
korupsi dan gratifikasi yang terjadi. [GRI 205-3]                     or gratuity. [GRI 205-3]




Kebijakan Kepemilikan Saham Perusahaan
oleh Dewan Komisaris dan/atau Direksi
Company Share Ownership Policy by the Board of Commissioners
and/or Board of Directors

Perseroan senantiasa mematuhi peraturan terkait pengungkapan          The Company always complies with regulations regarding the
informasi kepemilikan saham Dewan Komisaris, Direksi,                 disclosure of share ownership by the Board of Commissioners,
dan Pemegang Saham dengan hak suara 5%, sebagaimana                   Board of Directors, and the Shareholders with 5% voting rights,
diatur dalam POJK 4/2024. Laporan terkait kepemilikan dan             as outlined in POJK 4/2024. Reports regarding share ownership
perubahan kepemilikan saham tersebut wajib disampaikan                and changes in ownership must be submitted to the Financial
kepada Otoritas Jasa Keuangan dan Bursa Efek Indonesia                Services Authority and the Indonesia Stock Exchange no later
selambat-lambatnya 5 hari kerja setelah terjadinya perubahan.         than 5 working days after the change occurs. In accordance
Sejalan dengan peraturan ini, Perseroan telah menyampaikan            with this regulation, the Company has submitted timely reports
laporan tepat waktu melalui e-reporting bulanan dengan judul          through monthly e-reporting titled "Monthly Report on Securities
"Laporan Bulanan Registrasi Pemegang Efek” dan mengunggah             Holder Registration" and uploaded the information on the IDX’s
informasi tersebut di situs keterbukaan informasi BEI serta           public disclosure site as well as the Company’s website.
situs web Perseroan.




Larangan Transaksi Orang Dalam                                                                         [ESG G-08]

Insider Trading Prohibition


Perseroan belum memiliki kebijakan khusus terkait transaksi           The Company does not yet have a specific policy regarding
orang dalam (insider trading), namun ketentuan mengenai hal           insider trading; however, this matter is regulated in the Code
ini sudah diatur dalam Kode Etik Perseroan. Sebagai bagian            of Conduct. As part of its commitment to maintaining integrity
dari komitmen untuk menjaga integritas dan transparansi,              and transparency, the Company strictly prohibits insider
Perseroan melarang keras insider trading, yaitu penggunaan            trading, which is the use of unpublished material information
informasi material yang belum dipublikasikan untuk                    for personal gain, especially in share trading.
kepentingan pribadi, terutama dalam hal perdagangan saham.


Perseroan berupaya mencegah praktik tersebut dengan                   The Company strives to prevent such practices by adhering to
mengacu pada peraturan yang berlaku, seperti POJK 78/2017             applicable regulations, such as POJK 78/2017 and Article 104 of
dan Pasal 104 Undang-Undang No. 8 Tahun 1995 tentang Pasar            Law No. 8 of 1995 concerning the Capital Market. Through the
Modal. Melalui penerapan peraturan tersebut, Perseroan                implementation of these regulations, the Company expects all
berharap seluruh organ Perseroan, termasuk Dewan Komisaris            of the Company’s organs, including the Board of Commissioners
dan Direksi, dapat mematuhi ketentuan yang ada dan segera             and the Board of Directors, to comply with the existing provisions
melaporkan setiap dugaan pelanggaran terkait insider trading.         and promptly report any suspected violations related to
                                                                      insider trading.




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           Performance Overview in 2024                        Management Report                                    Company Profile




Pernyataan dan Praktik
Bad Corporate Governance
Statement and Practices of Bad Corporate Governance

Perseroan menegaskan bahwa tidak ada tindakan atau                        The Company affirms that there are no actions or policies that
kebijakan yang mencerminkan praktik tata kelola perusahaan                reflect bad corporate governance practices, as a manifestation
yang buruk (bad corporate governance), sebagai wujud komitmen             of its commitment to consistently apply the GCG principles.
terhadap penerapan prinsip-prinsip GCG secara konsisten.


                 Praktik Bad Corporate Governance                                                      Keterangan
                Bad Corporate Governance Practice                                                       Remarks

 Adanya laporan sebagai Perseroan yang mencemari lingkungan.            Perseroan tidak memiliki kegiatan yang mencemari lingkungan serta
                                                                        berkomitmen untuk senantiasa mendukung program keberlanjutan.
 Reports of the Company polluting the environment.                      The Company has no activities that pollute the environment and is
                                                                        committed to continuously supporting sustainability programs.
 Perkara penting yang sedang dihadapi oleh Perseroan, anggota Dewan     Tidak terdapat perkara penting yang sedang dihadapi oleh Perseroan
 Komisaris, dan/atau Direksi yang sedang menjabat tidak diungkapkan     anggota Dewan Komisaris, dan/atau Direksi sebagaimana diungkapkan
 dalam Laporan Tahunan.                                                 dalam pembahasan Litigasi dan Perkara Hukum.
 Significant cases currently faced by the Company, members of           There are no significant cases currently faced by the Company, members
 the Board of Commissioners, and/or the Board of Directors are not      of the Board of Commissioners, and/or the Board of Directors as disclosed
 disclosed in the Annual Report.                                        in the section on Litigation and Lawsuits.
 Ketidakpatuhan dalam pemenuhan kewajiban perpajakan.                   Perseroan telah memenuhi kewajiban perpajakan selama 2024.
 Non-compliance with tax obligations.                                   The Company has fulfilled all of its tax obligations over the course of 2024.
 Ketidaksesuaian penyajian Laporan Tahunan dan Laporan Keuangan         Penyusunan Laporan Terintegrasi dan Laporan Keuangan telah
 dengan peraturan yang berlaku dan Standar Akuntansi Keuangan.          disesuaikan dengan peraturan dan perundang-undangan yang berlaku,
                                                                        dan telah melalui proses audit dari Kantor Akuntan Publik Purwantono,
                                                                        Sungkoro & Surja (EY Indonesia).
 Discrepancies in the presentation of the Annual Report and Financial   The preparation of the Integrated Report and Financial Statements has
 Statements with applicable regulations and Financial Accounting        been adjusted to comply with applicable laws and regulations and has
 Standards.                                                             gone through the audit process by the Purwantono, Sungkoro & Surja
                                                                        (EY Indonesia) Public Accounting Firm.
 Kasus terkait buruh dan karyawan.                                      Sepanjang tahun 2024, tidak terdapat kasus terkait buruh dan karyawan
                                                                        di lingkungan Perseroan.
 Cases related to labor and employees.                                  Throughout 2024, there were no cases related to labor and employees
                                                                        within the Company’s environment.
 Tidak terdapat pengungkapan segmen operasi.                            Pengungkapan segmen operasi diungkapkan dalam Bab Analisis
                                                                        Pembahasan Manajemen dalam Laporan Terintegrasi ini.
 No disclosure of operating segments.                                   The disclosure of operating segments is presented in the Management
                                                                        Discussion and Analysis section of this Integrated Report.
 Terdapat ketidaksesuaian antara Laporan Tahunan hardcopy dengan        Perseroan senantiasa melakukan pengecekan sebelum mengunggah
 Laporan Tahunan softcopy.                                              Laporan Terintegrasi dan memastikan kesesuaian data antara
                                                                        Laporan Terintegrasi hardcopy dengan softcopy.
 Discrepancies between the hardcopy and softcopy versions of            The Company continuously conducts checks before uploading the
 the Annual Report.                                                     Integrated Report and ensures data consistency between the hardcopy
                                                                        and softcopy versions of the Integrated Report.




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PT Samator Indo Gas Tbk 2024 Integrated Report   237
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                          LAPORAN
                          KEBERLANJUTAN
                          Sustainability Report




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           Performance Overview in 2024                     Management Report                             Company Profile




Membangun Budaya Keberlanjutan                                                                              [POJK F.1]

Building a Sustainability Culture


Perseroan secara konsisten mengembangkan Budaya
Keberlanjutan sebagai dasar utama dalam upaya mencapai
visi dan misi perusahaan. Implementasi Budaya Keberlanjutan
ini berfokus pada Tata Nilai Perseroan, yakni accountable
(akuntabel), resilient (ketangguhan), innovative (inovatif),
entrepreneurial (wirausaha), serta fun & fearless (menikmati
tantangan itu menyenangkan).


Budaya Keberlanjutan di Perseroan diinternalisasikan secara
berkesinambungan melalui berbagai program dan kegiatan
perusahaan. Hal ini memastikan bahwa penerapan strategi
keberlanjutan dapat dilakukan secara konsisten di seluruh
aspek operasional.

The Company consistently develops a Sustainability Culture
as the main foundation in its efforts to achieve its vision and
mission. The implementation of this Sustainability Culture
focuses on the Company's Core Values, namely accountable,
resilient, innovative, entrepreneurial, as well as fun & fearless.


The Sustainability Culture is continuously internalized within
the Company through a number of corporate programs and
activities. This ensures that the implementation of sustainability
strategies is carried out consistently across all operational
aspects.




Diseminasi Budaya Keberlanjutan dilakukan kepada seluruh               The dissemination of the Sustainability Culture is directed
pemangku kepentingan, terutama karyawan, dimulai sejak                 toward all stakeholders, particularly employees, starting from
proses rekrutmen dan diterapkan dalam segala aspek kegiatan            the recruitment process and applied in all aspects of daily
sehari-hari.                                                           activities.


Pada tahun 2024, Perseroan berhasil melibatkan 945 karyawan            In 2024, the Company successfully engaged 945 employees
dalam pelatihan yang berkaitan dengan keberlanjutan.                   in sustainability-related training. Additionally, the Company
Selain itu, Perseroan juga mengadakan beberapa kegiatan                conducted several Sustainability Culture internalization
internalisasi Budaya Keberlanjutan, antara lain:                       initiatives, including:
1. Melaksanakan inisiatif pemilahan sampah untuk                       1. Implemented a waste sorting initiative to facilitate waste
    memudahkan pengolahan sebagai bagian dari kampanye                      processing as part of the Company's plastic reduction
    pengurangan plastik Perseroan;                                          campaign;
2. Menerapkan digitalisasi dalam proses operasional                    2. Implemented digitalization operational processes to
    untuk mengurangi penggunaan kertas serta mendorong                      reduce paper usage and encouraging employees to bring
    karyawan membawa tumbler dan/atau kotak makan sendiri                   their own tumblers and/or lunch boxes as substitutes for
    sebagai pengganti botol plastik sekali pakai dan styrofoam              single-use plastic bottles and styrofoam, supporting the
    guna mendukung inisiatif pengurangan plastik;                           plastic reduction initiative;
3. Menempatkan tanda/rambu untuk mengingatkan karyawan                 3. Providing visual warnings to alert employees to conserve
    tentang inisiatif penghematan air dan listrik. Selain itu,              water and electricity. Additionally, at the Surabaya Head
    di Kantor Pusat Surabaya juga diterapkan pemadaman AC                   Office, air conditioning is turned off daily at 17:30 WIB;
    setiap pukul 17.30 WIB;




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       Analisis dan Pembahasan Manajemen            Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
       Management Discussion and Analysis              Good Corporate Governance                             Sustainability Report




4. Menerapkan prinsip Rapih, Ringkas, Rawat, Resik,                    4. Implemented the 5R principles—Rapih (Neat), Ringkas
   dan Rajin (5R) dalam bekerja untuk meningkatkan                        (Efficient), Rawat (Maintain), Resik (Clean), and Rajin
   produktivitas, efisiensi, dan kualitas kerja, terutama dalam           (Diligent)—to increase productivity, efficiency, and work
   lingkungan profesional;                                                quality, particularly in a professional setting;
5. Mendorong penggunaan refrigeran yang lebih ramah                    5. Promoted the use of more eco-friendly refrigerants across
   lingkungan di seluruh pabrik; serta                                    all factories; and
6. Melakukan kerja sama dengan Pemerintah Kota Surabaya dan            6. Collaborating with the Surabaya City Government and
   pihak eksternal dalam melakukan revitalisasi Sungai Jangir             external parties to revitalize the Jangir River as part of
   sebagai bagian dari upaya kepedulian terhadap lingkungan.              the Company's environmental care efforts.


Pada tahun 2024, Perseroan terus menunjukkan komitmen                  In 2024, the Company continued to demonstrate its strong
yang kuat dalam pengelolaan lingkungan melalui penerapan               commitment to environmental management through the
strategi keberlanjutan yang semakin berkembang. Komitmen               advancement of sustainability strategies. This commitment was
ini diwujudkan melalui partisipasi aktif dalam penilaian               reflected in the Company's active participation in the EcoVadis
EcoVadis, yang mencerminkan upaya berkelanjutan Perseroan              assessment, highlighting its ongoing efforts to improve
dalam meningkatkan sistem dan kualitas pengelolaan                     environmental management systems and quality. Recognition
lingkungan. Pengakuan atas upaya tersebut menjadi dorongan             of these efforts serves as motivation for the Company to
bagi Perseroan untuk terus memperkuat praktik keberlanjutan            continuously strengthen its sustainability practices to achieve
guna mencapai target jangka panjang yang telah ditetapkan.             its long-term targets.




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         Performance Overview in 2024                            Management Report                                 Company Profile




Enam Model Penciptaan Nilai                                                                  [IR-2A][IR-2B][IR-2D][IR-3A][IR-3B]

Six Value Creation Models


                                        Internal: Visi dan Misi | Pengelolaan Risiko | Peluang dan Tantangan
                                  Internal: Vision and Mission | Risk Management | Opportunities and Challenges




                                 Input [IR-2C]                                               Proses Bisnis / Business Process


 Modal Finansial/Keuangan                                                       Implementasi strategi pengelolaan keuangan yang efisien untuk
 Financial Capital                                                              mendukung keberlanjutan dan inovasi produk.
 Modal yang dihasilkan dari pendapatan operasional perusahaan                   Implementation of efficient financial management strategies to
 serta investasi yang mendukung kelangsungan usaha.                             support sustainability and product innovation.
 Capital generated from the Company's operational revenue and
 investments that support business continuity.


 Modal Sumber Daya Manusia                                                      Program pelatihan untuk meningkatkan keterampilan dan
 Human Capital                                                                  kepatuhan terhadap standar keselamatan dan kualitas kerja.
 Karyawan yang kompeten, loyal, dan didukung pelatihan berkala                  Training programs to improve skills and ensure compliance with
 untuk pengembangan kapabilitas.                                                safety and work quality standards.
 Competent and loyal employees, supported by regular training
 for capability development.


 Modal Manufaktur                                                               Pengelolaan fasilitas produksi sesuai standard operating
 Manufacturing Capital                                                          procedure (SOP) dan standar internasional untuk memastikan
 Infrastruktur dan fasilitas produksi yang tersebar di berbagai                 kualitas produk.
 wilayah untuk memenuhi kebutuhan pelanggan.                                    Management of production facilities in accordance with Standard
 Infrastructure and production facilities spread across various                 Operating Procedures (SOP) and international standards to
 regions to meet customer needs.                                                ensure product quality.



 Modal Natural/Alam                                                             Implementasi teknologi hemat energi dan pengelolaan limbah
 Natural Capital                                                                sesuai regulasi lingkungan.
 Sumber daya alam yang digunakan dalam proses produksi                          Implementation of energy-efficient technology and waste
 dengan pendekatan yang ramah lingkungan.                                       management in compliance with environmental regulations.
 Natural resources used in the production process with an
 environmentally friendly approach.



 Modal Intelektual                                                              Penelitian dan pengembangan (R&D) untuk menciptakan inovasi
 Intellectual Capital                                                           produk dan proses kerja yang lebih efisien.
 Pengetahuan teknis dan inovasi yang diterapkan untuk                           Research and Development (R&D) to create product innovations
 menciptakan produk berkualitas tinggi.                                         and more efficient work processes.
 Technical knowledge       and   innovation   applied   to   create
 high-quality products.



 Modal Sosial                                                                   Pelaksanaan program corporate social responsibility (CSR)
 Social Capital                                                                 untuk mendukung pendidikan, kesehatan, dan kesejahteraan
 Kemitraan strategis dengan masyarakat, pemerintah, dan                         masyarakat sekitar.
 pemangku kepentingan lainnya.                                                  Implementation of Corporate Social Responsibility (CSR)
 Strategic partnerships with communities, the Government, and                   programs to support education, health, and community
 other stakeholders.                                                            well-being.




                                           Eksternal: Situasi Ekonomi dan Industri Nasional dan Global
                                          External: National and Global Economic and Industry Situation




242   PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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     Analisis dan Pembahasan Manajemen                     Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
     Management Discussion and Analysis                       Good Corporate Governance                             Sustainability Report




                               Tata Kelola yang Baik | Sumber Daya Manusia | Dukungan Pemangku Kepentingan
                                          Good Governance | Human Resources | Stakeholder Support




                                  Output                                                                          Outcome


• Pendapatan tahunan sebesar Rp 2,91 triliun.                                      • Menjamin kelangsungan usaha dan mendukung inovasi
• Investasi pada penelitian dan pengembangan untuk produk                            berkelanjutan.
  baru senilai Rp34 juta.                                                          • Memberikan kontribusi terhadap ekonomi lokal dan nasional.
• Annual revenue amounted to Rp2.91 trillion.                                      • Ensuring business going concern and supporting sustainable
• Investment in research and development for new products                            innovation
  amounting to Rp 34 million.                                                      • Contributing to the local and national economy.



• Jumlah karyawan tetap: 1.968 orang.                                              • Meningkatkan keahlian dan produktivitas karyawan.
• Total jam pelatihan tahunan: 21.264 jam.                                         • Mendukung budaya kerja yang aman, sehat, dan produktif.
• Tingkat kepuasan karyawan pada tahun 2024 sebesar 3.5 (dari 5).                  • Increasing employee skills and productivity.
• Total permanent employees: 1,968 people.                                         • Promoting a safe, healthy, and productive work culture.
• Total annual training hours: 21,264 hours.
• Employee satisfaction level in 2024: 3.5 (out of 5).
                                                                                   • Menjamin ketersediaan produk dengan kualitas tinggi.
                                                                                   • Memperkuat hubungan dengan pelanggan melalui pengiriman
                                                                                     yang tepat waktu dan aman.
• Total produksi mencapai 652,14 juta m3 per tahun.
• Penambahan fasilitas produksi di wilayah Batang & Sofifi                         • Ensuring the availability of high-quality products.
  untuk memperluas cakupan pasar.                                                  • Strengthening customer relationships through timely and
                                                                                     secure deliveries.
• Total production reached 652.14 million m³ per year.
• Expansion of production facilities in Batang & Sofifi to broaden
  market coverage.
                                                                                   • Mengurangi dampak negatif terhadap lingkungan.
                                                                                   • Mendukung keberlanjutan melalui efisiensi energi dan
                                                                                     pengelolaan limbah yang optimal.
• Pengurangan konsumsi energi sebesar 2,90%.
• Pengurangan limbah B3 mencapai 38,59%.                                           • Reducing negative environmental impacts.
                                                                                   • Supporting sustainability through energy efficiency and
• Reduction in energy consumption by 2.90%.                                          optimal waste management.
• Reduction in hazardous and toxic (B3) waste by 38.59%.


                                                                                   • Meningkatkan daya saing perusahaan melalui inovasi produk
• Pengembangan produk baru, seperti aplikasi co-firing, aplikasi                     dan efisiensi operasional.
  CO2 untuk remineralisasi air dengan teknologi terbaru.                           • Memberikan nilai tambah kepada pelanggan melalui produk
• Penerapan sistem digitalisasi untuk menciptakan proses kerja                       yang lebih inovatif dan ramah lingkungan.
  yang lebih efisien serta mendukung inisiatif pengurangan
                                                                                   • Enhancing the Company's competitiveness through product
  plastik.
                                                                                     innovation and operational efficiency.
• Development of new products, such as co-firing applications                      • Providing added value to customers with more innovative and
  and CO₂ applications for water remineralization using the                          eco-friendly products.
  latest technology.
• Implementation of digitalization systems to create more efficient
  work processes and support plastic reduction initiatives.
                                                                                   • Meningkatkan kepercayaan dan hubungan positif dengan
                                                                                     masyarakat dan pemangku kepentingan.
                                                                                   • Mendukung pembangunan sosial dan lingkungan yang
Total investasi CSR sebesar Rp4.058 juta, mencakup program                           berkelanjutan.
pendidikan, kesehatan, dan pelestarian lingkungan.                                 • Building trust and fostering positive relationships with
Total CSR investment amounting to Rp4,058 million, covering                          communities and stakeholders.
education, health, and environmental conservation programs.                        • Supporting sustainable social and environmental development.




                                     Kebijakan dan Regulasi | Dukungan Pemangku Kepentingan Eksternal
                                           Policies and Regulations | External Stakeholder Support




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          Performance Overview in 2024                     Management Report                               Company Profile




Tata Kelola Keberlanjutan
Sustainability Governance




Perseroan menjadikan tata kelola berkelanjutan sebagai                The Company adopts sustainable governance as a core strategy
strategi utama untuk memperkuat keunggulan kompetitif                 to strengthen its competitive advantage and drive long-term
dan mendorong pertumbuhan jangka panjang perusahaan.                  growth. This strategy is implemented through best practices
Strategi ini diimplementasikan melalui praktik terbaik Good           in Good Corporate Governance (GCG) and the Environment,
Corporate Governance (GCG) serta prinsip Environment, Social,         Social, and Governance (ESG) principles, ensuring effective
and Governance (ESG), yang memastikan pengelolaan dampak              management of environmental and social impacts. Through this
lingkungan dan sosial secara efektif. Dengan pendekatan ini,          approach, the Company is committed to delivering sustainable
Perseroan berkomitmen memberikan nilai berkelanjutan bagi             value to all stakeholders.
seluruh pemangku kepentingan.



Penanggung Jawab Penerapan Strategi                                   Responsibility for Implementing the
Keberlanjutan [GRI 2-14] [POJK E.1]                                   Sustainability Strategy [GRI 2-14] [POJK E.1]

Perseroan telah menunjuk Direktur Produksi dan Teknik sebagai         The Company has appointed the Director of Production
pemimpin utama dalam penerapan strategi keberlanjutan.                and Technical as the primary leader in implementing the
Direktur ini bertanggung jawab mengimplementasikan inisiatif          sustainability strategy. This Director is responsible for executing
keberlanjutan serta menyusun laporan terkait, sementara               sustainability initiatives and preparing related reports, while
setiap unit bisnis diwajibkan melaporkan secara berkala               each business unit is required to report regularly to the Director
kepada Direktur Process Improvement & Keberlanjutan untuk             of Process Improvement & Sustainability to evaluate the
mengevaluasi progres penerapan keberlanjutan perusahaan.              progress of the Company’s sustainability efforts. Additionally,
Selain itu, bersama Direksi lainnya, Direktur Process                 in collaboration with other Board of Directors members,
Improvement dan Keberlanjutan mengawasi proses uji tuntas             the Director of Process Improvement & Sustainability supervises
(due diligence) untuk mengidentifikasi dan mengelola dampak           the due diligence process to identify and manage the economic,
ekonomi, lingkungan, dan sosial yang dihasilkan oleh kegiatan         environmental, and social impacts of business activities.
bisnis. Perseroan juga melibatkan pemangku kepentingan                The Company also engages stakeholders through surveys and
melalui survei dan layanan pengaduan dalam kegiatan due               complaint mechanisms as part of this due diligence process.
diligence ini. Hasil dari proses tersebut kemudian disampaikan        The findings from these processes are then reported to the
kepada Direksi dan Dewan Komisaris dalam rapat rutin,                 Board of Directors and Board of Commissioners in regular
memungkinkan pengambilan keputusan yang tepat terkait                 meetings, enabling informed decision-making regarding the
dampak bisnis Perseroan.                                              Company’s business impact.




244    PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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        Analisis dan Pembahasan Manajemen                     Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
        Management Discussion and Analysis                       Good Corporate Governance                             Sustainability Report




Pendidikan dan Peningkatan Kompetensi                                            Sustainability Education and Competency
Keberlanjutan [POJK E.2]                                                         Development [POJK E.2]

Program pendidikan dan peningkatan kompetensi keberlanjutan                      The sustainability education and competency development
yang diikuti oleh Dewan Komisaris, Direksi, serta karyawan                       programs attended by the Board of Commissioners, Board of
Perseroan sepanjang tahun 2024 disajikan pada tabel berikut.                     Directors, and employees throughout 2024 are presented in the
                                                                                 following table.


                                             Level Jabatan Karyawan yang Mengikuti Pelatihan Keberlanjutan                      Total Karyawan yang
                                               Employee Job Levels Participating in Sustainability Training                     Mengikuti Pelatihan
                                                                                                                                   Keberlanjutan
    Topik Program Pelatihan
                                                                                                                                       (Orang)
         Keberlanjutan
                                                                                                                                   Total Employees
     Sustainability Training
                                        Direktur      General        Manajer                           Staf       Non-Staf          Participating in
        Program Topics                                                             Supervisor
                                        Director      Manager        Manager                           Staff      Non-Staff          Sustainability
                                                                                                                                       Training
                                                                                                                                       (People)

 AK3 Umum
 General Occupational Health and              -           -                -               -             1             -                         1
 Safety (OHS) Expert
 Awareness Handling Tabung untuk
 Operator Panggung Pengisian
                                              -           -               2                -              -           20                        22
 Awareness on Cylinder Handling for
 Filling Station Operators
 Awareness Sistem Management
                                              -           -                -               5             8             5                        18
 Integrated
 Business Sustainability & Inovation
                                              3           -                -               -              -            -                         3
 Executive Programme
 Dasar Peraturan Perundangan K3L
 Basic Regulations on Occupational            -           -                -               2             4            11                        17
 Health, Safety, and Environment
 (OHSE)
 Defensive Driving Training (DDT)             -           -               1                -             3            39                        43
 Edukasi & Sosialisasi LL
                                              1          16              39               38            26             9                       129
 Education & Dissemination LL
 Hiradc dan IADL
                                              -           -                -               -             1             1                         2
 Hiradc and IADL
 Instruksi Kerja dan Cara Transfer
 Liquid
                                              -           -               1                1             2             4                         8
 Work Instructions and Liquid
 Transfer Procedures
 Internal Audit ISO 19011                     -           -                -               3             3             9                        15
 Job Safety Analysis                          -           -                -               -             2             2                         4
 Lock Out Tag Out                             -           -                -               -             3             -                         3
 Matrik Kompetensi Dasar K3L
                                              -           -               3               11            22            53                        89
 Basic OHSE Competency Matrix
 MSDS dan Penanganan Produk
                                              -           -                -               -             1             2                         3
 MSDS and Product Handling
 Pelatihan Penanggungjawab
 Pengendalian Air Limbah
 Sertifikasi BNSP                             -           -                -               -             2             -                         2
 Training for Wastewater Control
 Supervisors – BNSP Certification
 Pelatihan Pengoperasian dan
 Perawatan Tailgate Kendaraan
 Distribusi
                                              -           -                -               1             9            13                        23
 Training on Operation and
 Maintenance of Distribution
 Vehicle Tailgates




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                Kilas Kinerja 2024                             Laporan Manajemen                            Profil Perusahaan
           Performance Overview in 2024                        Management Report                             Company Profile




                                            Level Jabatan Karyawan yang Mengikuti Pelatihan Keberlanjutan          Total Karyawan yang
                                              Employee Job Levels Participating in Sustainability Training         Mengikuti Pelatihan
                                                                                                                      Keberlanjutan
   Topik Program Pelatihan
                                                                                                                          (Orang)
        Keberlanjutan
                                                                                                                      Total Employees
     Sustainability Training
                                          Direktur   General    Manajer                  Staf      Non-Staf            Participating in
        Program Topics                                                      Supervisor
                                          Director   Manager    Manager                  Staff     Non-Staff            Sustainability
                                                                                                                          Training
                                                                                                                          (People)

Pelatihan Penanggungjawab
Operasional Instalasi Pengendalian
Pencemaran Udara (POPU)
                                              -          -          1               -       -           -                         1
Training for Operational Supervisors
of Air Pollution Control Installations
(POPU)
Pengendalian B3 dan penanganan
Limbah B3
Hazardous and Toxic (B3) Control              -          -          1               -       -          7                          8
and Hazardous and Toxic Waste
Management
Penggunaan APD
Use of Personal Protective                    -          -          1               -       -         17                         18
Equipment (PPE)
Penilaian Risiko/Hiradc dan IADL
                                              -          -          -               -       -          1                          1
Risk Assessment/HIRADC and IADL
Safety Handling Botol
                                              -          -          -               -       1         21                         22
Safety Handling of Bottles
Safety Inspection                             -          -          -               -       -         10                         10
Sertifikasi Penanggungjawab
Operasional Pengolahan Air Limbah
                                              -          -         15               -       -           -                        15
Wastewater Treatment Operations
Supervisor Certification
Sistem Prosedur Epicor
                                              -          -         20              26     176        125                        347
Epicor Procedure System
Sistem Prosedur FS
                                              -          -          -               -      11          6                         17
FS Procedure System
Sistem Prosedur Pabrikan
                                              -          -          -              2       13          5                         20
Manufacturing Procedure System
SOP QC                                        -          -          -              1        -          2                          3
SOP Tangki, Microbulks, dan H2 Tubes
SOP for Tanks, Microbulks,                    -          -          -              1        -           -                         1
and H2 Tubes
Training AK3 Umum untuk
SHE Hybrid oleh SGS
                                              -          -          -               -       4          6                         10
General OHS Expert Training
for SHE Hybrid by SGS
Training Awareness of Sustainable
                                              -          -          -              1        7           -                         8
Procurement
Training K3 Produksi
Occupational Health and Safety                -          -          1              3        2         12                         18
(OHS) Production Training
Training Kebakaran Kelas
D Certified Kementerian
Ketenagakerjaan (Kemnaker)
Republik Indonesia
                                              -          -          -               -       2         11                         13
Class D Firefighting Training
Certified by the Ministry of
Manpower (Kemnaker) of the
Republic of Indonesia




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         Analisis dan Pembahasan Manajemen                     Tata Kelola Perusahaan yang Baik                         Laporan Keberlanjutan
         Management Discussion and Analysis                       Good Corporate Governance                              Sustainability Report




                                              Level Jabatan Karyawan yang Mengikuti Pelatihan Keberlanjutan                       Total Karyawan yang
                                                Employee Job Levels Participating in Sustainability Training                      Mengikuti Pelatihan
                                                                                                                                     Keberlanjutan
    Topik Program Pelatihan
                                                                                                                                         (Orang)
         Keberlanjutan
                                                                                                                                     Total Employees
     Sustainability Training
                                          Direktur     General        Manajer                           Staf       Non-Staf           Participating in
        Program Topics                                                              Supervisor
                                          Director     Manager        Manager                           Staff      Non-Staff           Sustainability
                                                                                                                                         Training
                                                                                                                                         (People)

 Training Over Head Crane
 Kelas 3 Kemnaker
 Class 3 Overhead Crane Training                 -         -                -               -             2              8                        10
 Certified by Ministry of Manpower
 (Kemnaker) of the Republic of
 Indonesia
 Training Pemadam Kebakaran
 dan P3K
                                                 -         -               1                -              -             8                         9
 Firefighting and First Aid (P3K)
 Training
 Training Pembinaan Operator K3
 Pesawat Angkat dan Pesawat
 Angkut Jenis Crane Kelas 3
                                                 -         -                -               -              -             1                         1
 Training for OHS Operators of
 Lifting and Transport Equipment –
 Class 3 Crane
 Training Pengolahan Data
                                                 -         -               3                3             1              -                         7
 Data Processing Training
 Training Petugas P3K Certified
 Kemnaker Republik Indonesia 2024
 First Aid Officer (P3K) Training                -         -                -               -             4              9                        13
 Certified by Ministry of Manpower
 (Kemnaker) of the Republic of
 Indonesia 2024
 Training Welder Kelas 1 Kemnaker
 Class 1 Welder Training Certified by            -         -                -               1             1              9                        11
 Ministry of Manpower (Kemnaker)
 of the Republic of Indonesia
 Total                                           4       16               89               99           311            426                       945




Berikut data partisipasi karyawan dalam pelatihan keberlanjutan                   Employee participation data in sustainability training over the
selama 3 tahun terakhir.                                                          past 3 years is presented as follows.


                                        Satuan
           Uraian                                              2024                     2023                    2022                  Description
                                         Unit

 Total Karyawan yang                                                                                                                     Total Employees
                                        Orang
 Mengikuti Pelatihan                                            945                      528                    193                        Participating in
                                        People
 Keberlanjutan                                                                                                                      Sustainability Training




Penilaian Risiko atas Penerapan                                                   Risk Assessment on the Implementation
Aspek Keberlanjutan [GRI 2-25] [POJK E.3] [IR-4D]                                 of Sustainability Aspects [GRI 2-25] [POJK E.3] [IR-4D]

Perseroan secara proaktif mengelola dampak operasional                            The Company proactively manages operational impacts by
dengan menerapkan sistem manajemen risiko yang                                    implementing a comprehensive risk management system
menyeluruh, mencakup risiko-risiko keberlanjutan dalam                            that covers sustainability risks in economic, social, and
bidang ekonomi, sosial, dan lingkungan. Pendekatan                                environmental aspects. This approach has a purpose to
ini bertujuan untuk meminimalkan dampak negatif dari                              minimize the negative impacts of daily operational activities as
kegiatan operasional sehari-hari sebanyak mungkin. Rincian                        much as possible. Details regarding risks related to economic
mengenai risiko yang terkait dengan aspek ekonomi dan                             and business aspects are outlined in the Risk Management
bisnis telah dijelaskan dalam bagian Sistem Manajemen                             System section under the Corporate Governance chapter of this




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                 Kilas Kinerja 2024                                 Laporan Manajemen                                    Profil Perusahaan
            Performance Overview in 2024                            Management Report                                     Company Profile




Risiko pada Bab Tata Kelola Perusahaan dalam laporan ini.                        report. Meanwhile, the risks faced by the Company concerning
Sementara itu, risiko yang dihadapi Perseroan berkaitan dengan                   social and environmental aspects are presented as follows.
aspek sosial dan lingkungan diungkapkan sebagai berikut.


 Aspek Keberlanjutan                 Potensi Risiko                                                 Mitigasi Risiko
 Sustainability Aspect               Risk Potential                                                 Risk Mitigation

 Sosial                      Konflik dengan masyarakat          Membangun pabrik di luar wilayah pemukiman masyarakat, sekaligus berkoordinasi
                             di sekitar wilayah operasional     dengan pemerintah kota dan instansi terkait mengenai lokasi pembangunan pabrik.
 Social                      Conflicts with communities         Construct the factory outside residential areas and coordinate with city officials and
                             around operational areas           agencies regarding the location of the factory construction.
 Lingkungan                  Berkurangnya keanekaragaman        Perseroan menempatkan pabrik-pabrik di kawasan industri yang telah terencana dengan
                             hayati                             baik dan jauh dari daerah konservasi lingkungan. Penempatan ini memastikan bahwa tidak
                                                                ada pabrik yang berada atau berdekatan dengan area konservasi, sehingga secara signifikan
                                                                mengurangi risiko kerusakan lingkungan dan melindungi keanekaragaman hayati.
 Environment                 Reduced biodiversity               The Company locates its factories in well-planned industrial areas, far from environmental
                                                                conservation zones. This placement ensures that no factories are situated within or
                                                                near conservation areas, significantly reducing the risk of environmental damage and
                                                                protecting biodiversity.
                             Pencemaran terhadap                Produk gas dan liquid Perseroan didistribusikan kepada pelanggan melalui tanker dan
                             lingkungan                         tabung gas yang dapat digunakan kembali, dengan mematuhi standar serta peraturan
                                                                keselamatan yang ketat. Langkah ini diambil untuk meminimalkan dampak lingkungan
                                                                yang mungkin timbul dari proses distribusi. Selain itu, Perseroan bekerja sama dengan
                                                                pihak ketiga dalam pengelolaan limbah yang dihasilkan, memastikan bahwa semua
                                                                limbah dari kegiatan operasional dan produksi terkelola dengan baik dan mencegah
                                                                pencemaran lingkungan.
                             Environmental pollution            The Company distributes its gas and liquid products through reusable tankers and
                                                                gas cylinders that comply with safety standards and regulations. This is carried out to
                                                                minimize significant environmental impacts caused by Company's products distribution.
                                                                In addition, the Company collaborates with third parties to manage waste produced by
                                                                their production activities. This ensures that all waste from operational and production
                                                                activities is properly managed to prevent environmental pollution.




Permasalahan Terhadap Penerapan                                                  Challenges in the Implementation of
Aspek Keberlanjutan [POJK E.5]                                                   Sustainability Aspects [POJK E.5]
Perseroan memahami bahwa mengintegrasikan keberlanjutan                          The Company recognizes that integrating sustainability into
ke dalam operasional bisnis merupakan tantangan yang                             business operations is a complex challenge. Throughout this
kompleks. Sepanjang proses ini, berbagai kendala dan peluang                     process, different obstacles and opportunities have been
telah diidentifikasi. Berikut adalah tantangan, peluang, dan                     identified. The following are the challenges, opportunities,
rencana yang perlu direalisasi oleh Perseroan dalam penerapan                    and plans that the Company needs to realize in implementing
keberlanjutan pada tahun 2024.                                                   sustainability in 2024:


   Tantangan yang Perlu Dikelola untuk                   Peluang yang Dapat Dikembangkan                      Rencana Mendatang yang Perlu
       Memaksimalkan Penerapan                               Seiring dengan Penerapan                        Direalisasikan Terkait Penerapan
          Aspek Keberlanjutan                                  Aspek Keberlanjutan                                 Aspek Keberlanjutan
   Challenges that Need to be Managed                   Opportunities that can be Developed                Future Plans that Need to be Realized
    to Maximize the Implementation of                    Along with the Implementation of                    Related to the Implementation of
          Sustainability Aspects                              Sustainability Aspects                              Sustainability Aspects

 Ketidakpastian      program      insentif   dari     Memanfaatkan penerapan keberlanjutan untuk         Terus bersikap proaktif terhadap regulator dan
 pemerintah, yang membuat perusahaan perlu            menciptakan unique value sebagai pemasok           organisasi untuk memastikan pemahaman yang
 mencari alternatif insentif secara mandiri.          pilihan utama di industri.                         baik terhadap peraturan yang berlaku.
 Uncertainty in Government incentive programs,        Leveraging sustainability implementation to        Continuously    engaging     proactively  with
 requiring the Company to seek alternative            create unique value as the preferred supplier in   regulators and organizations to ensure a clear
 incentives independently.                            the industry.                                      understanding of applicable regulations.
 Ketidakstabilan kebijakan keberlanjutan dari         Meningkatkan daya tarik bagi investor yang         Mengembangkan kebijakan risiko terkait
 pemerintah, yang menimbulkan ketidakpastian          memiliki preferensi pada perusahaan dengan         kualitas, keamanan pangan, medis, dan
 dalam perencanaan strategis perusahaan.              nilai-nilai keberlanjutan (low-carbon factory      keselamatan kerja, sembari mempertahankan
                                                      dan ESG).                                          operational excellence.
 Instability in Government sustainability policies,   Enhancing attractiveness to investors who          Developing risk policies related to quality,
 creating uncertainty in the Company's strategic      prioritize companies that have sustainability      food safety, medical safety, and occupational
 planning.                                            values (low-carbon factory and ESG).               health and safety while maintaining operational
                                                                                                         excellence.




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        Management Discussion and Analysis                          Good Corporate Governance                             Sustainability Report




Kinerja Keberlanjutan Ekonomi
Economic Sustainability Performance



Kinerja ekonomi merupakan topik material yang mencerminkan                          Economic performance is a material topic that reflects the
kontribusi Perseroan terhadap keberlanjutan operasional dan                         Company’s contribution to operational sustainability and
dampaknya bagi pemangku kepentingan, termasuk Pemegang                              its impact on the stakeholders, including the Shareholders,
Saham, karyawan, pemerintah, dan masyarakat sekitar. Dengan                         employees, the government, and surrounding communities.
mengelola kinerja ekonomi secara transparan dan bertanggung                         By managing economic performance transparently and
jawab, Perseroan berupaya menciptakan nilai ekonomi yang                            responsibly, the Company strives to create sustainable
berkelanjutan melalui pengelolaan anggaran berbasis kinerja,                        economic value through performance-based budgeting,
mitigasi risiko keuangan, serta distribusi nilai ekonomi yang                       financial risk mitigation, and fair economic value distribution.
adil. Langkah-langkah ini mendukung pencapaian target                               These efforts support the achievement of financial targets,
keuangan, pertumbuhan bisnis, serta komitmen terhadap TPB,                          business growth, and the Company’s commitment to the SDGs,
khususnya terkait pekerjaan layak, pertumbuhan ekonomi, dan                         particularly in relation to decent work, economic growth, and
infrastruktur industri. [GRI 3-3]                                                   industrial infrastructure. [GRI 3-3]



Perbandingan Target dan Kinerja Produksi,                                           Comparison of Targets and Performance
Portofolio, Target Pembiayaan, atau                                                 in Production, Portfolio, Financing or
Investasi, Pendapatan, dan Laba Rugi                                                Investment Targets, Revenue, and Profit
[POJK F.2] [IR-4F]                                                                  & Loss [POJK F.2] [IR-4F]

Perbandingan antara target dan pencapaian produksi,                                 The comparison between the Company's production targets
penjualan, serta laba tahun berjalan Perseroan dalam 3 tahun                        and achievements, sales, and current year profit over the past 3
terakhir disajikan dalam tabel berikut.                                             years is presented in the following table.


                                                         2024                                       2023                                2022
       Uraian             Satuan
     Description           Unit                                  Realisasi                                  Realisasi                           Realisasi
                                             Target                                   Target                                Target
                                                                Realization                                Realization                         Realization

 Produksi Gas
                             m3         732.511.736             652.135.572        696.285.340             654.189.091    646.599.315          631.377.315
 Gas Production
 Penjualan                Rp Juta
                                             3.177.698            2.907.675           3.006.000              2.822.745      2.602.762             2.612.464
 Sales                   Million Rp
 Laba Tahun Berjalan      Rp Juta
                                              248.363               110.196             201.567               169.814         147.174               92.210
 Profit for the Year     Million Rp




Kinerja Portofolio, Target Pembiayaan,                                              Portfolio Performance, Financing
atau Investasi pada Instrumen Keuangan                                              Targets, or Investments in Financial
atau Proyek yang Sejalan dengan                                                     Instruments or Projects Aligned with
Keuangan Berkelanjutan [POJK F.3]                                                   Sustainable Finance [POJK F.3]

Investasi yang dilakukan Perseroan dalam proyek-proyek                              The Company's environmentally conscious investments in 2024
berwawasan lingkungan pada tahun 2024, antara lain sebagai                          include the following projects.
berikut.
1. Instalasi Pembangkit Listrik Tenaga Surya (PLTS)                                 1. Installation of a 333 kWp Solar Power Plant (PLTS) at
    berkapasitas 333 kWp di Pabrik Cikande.                                            the Cikande Factory.
2. Instalasi PLTS berkapasitas 269 kWp di Pabrik Batang.                            2. Installation of a 269 kWp Solar Power Plant (PLTS) at
                                                                                       the Batang Factory.
3. Optimalisasi sistem penggunaan kembali dan daur ulang                            3. Optimization of the cooling water reuse and recycling
   air pendingin di Pabrik Bekasi.                                                     system at the Bekasi Factory.




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          Performance Overview in 2024                          Management Report                                 Company Profile




4. Penggantian refrigeran R22 dengan alternatif yang lebih                  4. Replacement of R22 refrigerant with more eco-friendly
   ramah lingkungan.                                                           alternatives.
5. Program pengurangan air dan kemasan limbah bahan                         5. Water and hazardous packaging waste reduction program.
   berbahaya di 5 pabrik (Bekasi, Batam, Medan, Pelintung,                     at five plants (Bekasi, Batam, Medan, Pelintung, and
   dan Cikande).                                                               Cikande).
6. Optimalisasi konsumsi energi melalui peremajaan fasilitas                6. Energy consumption optimization through facility upgrades
   di Pabrik Batam.                                                            at the Batam Factory.
7. Penggantian pencahayaan konvensional dengan lampu LED.                   7. Replacement of conventional lighting with LED lights.
8. Penggunaan kendaraan listrik (Electric Vehicle/EV) untuk                 8. Use of Electric Vehicles (EVs) for management and office
   keperluan manajemen dan operasional kantor.                                 operations.


Total investasi belanja modal (CAPEX) untuk inisiatif hijau                 The total capital goods investment (CAPEX) for these green
tersebut sebesar Rp7,9 miliar.                                              initiatives amounts to Rp7.9 billion.



Distribusi Nilai Ekonomi [GRI 201-1] [IR-4F]                                Economic Value Distribution [GRI 201-1] [IR-4F]

Perseroan     berkomitmen     untuk    menciptakan     dan                  The Company is committed to creating and distributing economic
mendistribusikan nilai ekonomi secara berkelanjutan kepada                  value sustainably to all stakeholders. The Company's economic
seluruh pemangku kepentingan. Kontribusi ekonomi yang                       contributions cover various aspects, generating direct positive
diberikan oleh Perseroan mencakup berbagai aspek,                           impacts, such as:
memberikan dampak positif langsung, seperti:


 Pemegang Saham                     Membagikan dividen berdasarkan kinerja keuangan yang solid.
 The Shareholders                   Distributing dividends based on solid financial performance.

 Pemerintah                         Memenuhi kewajiban perpajakan secara tepat waktu.
 Government                         Fulfilling tax obligations in a timely manner.

 Karyawan                           Berkontribusi terhadap kesejahteraan melalui remunerasi dan tunjangan yang kompetitif.
 Employees                          Contributing to well-being through competitive remuneration and benefits.

 Pelanggan                          Menjamin kualitas produk untuk meningkatkan kepuasan dan mendorong pertumbuhan penjualan.
 Customer                           Ensuring product quality to increase customer satisfaction and drive sales growth.

 Masyarakat Sekitar                 Mendukung pengembangan masyarakat melalui program CSR.
 Surrounding Community              Supporting community development through CSR programs.

 Mitra Usaha                        Menjalin kemitraan strategis untuk mendukung kelancaran operasional.
 Business Partner                   Establishing strategic partnerships to ensure smooth operations.



Pada tahun 2024, Perseroan mencatatkan peningkatan perolehan                In 2024, the Company recorded a 3.47% increase in generated
nilai ekonomi sebesar 3,47%, dari Rp2,85 triliun di tahun 2023              economic value, from Rp2.85 trillion in 2023 to Rp2.95 trillion.
menjadi Rp2,95 triliun. Nilai ekonomi yang didistribusikan juga             Distributed economic value also increased by 8.17%, from
meningkat sebesar 8,17%, dari Rp2,22 triliun pada tahun 2023                Rp2.22 trillion in 2023 to Rp2.40 trillion in 2024. Meanwhile,
menjadi Rp2,40 triliun pada tahun 2024. Sementara itu, nilai                retained economic value recorded at Rp550.14 billion,
ekonomi yang ditahan mencapai Rp550,14 miliar, menurun 13,00%               a decrease of 13.00% compared to Rp632.38 billion in the
dibandingkan tahun sebelumnya sebesar Rp632,38 miliar.                      previous year.




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        Management Discussion and Analysis                    Good Corporate Governance                                 Sustainability Report




Distribusi nilai ekonomi Perseroan selama 3 tahun terakhir                     The Company’s economic value distribution over the past
diuraikan dalam tabel berikut.                                                 3 years is detailed in the following table.

                                                                                                                          (dalam juta rupiah / in million Rupiah)

               Uraian                            2024                   2023                       2022                          Description

 NILAI EKONOMI LANGSUNG YANG DIPEROLEH / DIRECT ECONOMIC VALUE GENERATED
 Penjualan                                     2.907.675             2.822.745                    2.612.464                                             Sales
 Pendapatan Lain-Lain                            41.827                  27.787                      27.751                                     Other Income
 Total Nilai Ekonomi Langsung                                                                                                        Total Direct Economic
                                               2.949.502             2.850.532                    2.640.215
 yang Diperoleh                                                                                                                            Value Generated
 NILAI EKONOMI YANG DIDISTRIBUSIKAN / ECONOMIC VALUE DISTRIBUTED
 Pemasok                                       2.001.219             1.812.103                    1.689.452                                        Suppliers
                                                                                                                                    Board of Directors and
 Gaji Direksi dan Karyawan                      298.995                337.384                      284.120
                                                                                                                                        Employees Salary
 Pembayaran Dividen                              36.893                  18.913                      32.503                                 Dividend Payout
 Pembayaran Pajak                                58.196                  47.982                      39.485                                     Tax Payment
 Penyaluran Dana CSR                              4.058                   1.772                        255                          CSR Fund Distribution
 Total Nilai Ekonomi yang
                                               2.399.361             2.218.154                    2.045.815             Total Economic Value Distributed
 Didistribusikan
 Total Nilai Ekonomi yang Ditahan                                                                                          Total Economic Value Retained
 (Nilai Ekonomi Langsung yang                                                                                          (Direct Economic Value Generated
                                                550.141                632.378                     594.400
 Diperoleh Dikurangi Nilai Ekonomi                                                                                      Reduced by Total Economic Value
 yang Didistribusikan)                                                                                                                       Distributed)




Pemberdayaan Tenaga Kerja Lokal [GRI 202-2]                                    Local Workforce Empowerment [GRI 202-2]

Perseroan secara konsisten berkontribusi dalam mendukung                       The Company consistently contributes to supporting the
keberlanjutan pertumbuhan sosial dan ekonomi masyarakat                        sustainable social and economic growth of local communities by
lokal dengan membuka peluang kerja bagi warga setempat.                        creating job opportunities for local residents. In the recruitment
Dalam proses rekrutmen, Perseroan tetap mengutamakan                           process, the Company remains committed to meeting the
pemenuhan syarat dan kriteria seleksi yang telah ditetapkan.                   established requirements and selection criteria. As of the end
Hingga akhir tahun 2024, seluruh karyawan Perseroan, sejumlah                  of 2024, all 1,968 employees are Indonesian citizens (WNI),
1.968 orang, adalah Warga Negara Indonesia (WNI), mencerminkan                 reflecting a strong commitment to developing local workforce.
komitmen kuat terhadap pengembangan tenaga kerja lokal.


                                     Satuan
           Uraian                                           2024                     2023                     2022                    Description
                                      Unit

                                      Orang
 Total Karyawan                                             1.968                    2.082                     2.260                        Total Employees
                                      People
                                                                                                                                     Total Local Employees
 Total Karyawan Lokal (WNI)             %                  100,00                   100,00                    100,00
                                                                                                                                   (Indonesian Nationality)


Sebanyak 2,08% dari total karyawan menjabat sebagai Direksi                    A total of 2.08% of the Company's employees hold positions as
dan General Manager, berasal dari berbagai daerah di Indonesia,                Directors and General Managers, coming from various regions
antara lain:                                                                   in Indonesia, including:


             Kota Lahir                                                                       Kota Lahir
                                                    2024                                                                               2024
             Birth City                                                                       Birth City

 Bagan Siapi-api                                      1                           Malang                                                   1

 Balikpapan                                           1                           Manado                                                   1

 Bandung                                              2                           Medan                                                    2

 Banyuwangi                                           1                           Mojokerto                                                2

 Bojonegoro                                           1                           Semarang                                                 1




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             Performance Overview in 2024                      Management Report                               Company Profile




             Kota Lahir                                                                Kota Lahir
                                                  2024                                                                     2024
             Birth City                                                                Birth City

 Jakarta                                            4                      Solo                                               1

 Jepara                                             1                      Sukabumi                                           1

 Kediri                                             1                      Surabaya                                         11

 Kolaka                                             1                      Surakarta                                          2

 Kudus                                              1                      Toli-Toli                                          1

 Lhokseumawe                                        1                      Ujung Pandang                                      1

 Makassar                                           1                      Yogyakarta                                         1




Dampak Ekonomi Tidak Langsung Melalui                                     Indirect Economic Impact Through
Pembangunan Infrastruktur [GRI 203-1]                                     Infrastructure Development [GRI 203-1]

Sebagai bagian dari komitmen terhadap keberlanjutan,                      As part of its commitment to sustainability, the Company
Perseroan berkontribusi pada pengembangan infrastruktur                   contributes to the development of healthcare infrastructure
kesehatan melalui investasi signifikan dalam penyediaan                   through significant investments in the supply of medical gases
gas medis dan instalasi pendukung bagi rumah sakit                        and supporting installations for hospitals across Indonesia.
di Indonesia. Pada tahun 2024, Perseroan memasok lebih dari               In 2024, the Company supplied over 10,000 medical gas cylinders
10.000 tabung gas medis dan menyelesaikan instalasi di lebih              and completed installations in more than 250 hospitals across
dari 250 rumah sakit yang tersebar di Pulau Sumatera, Jawa,               Sumatra, Java, Kalimantan, Sulawesi, Bali, and Nusa Tenggara.
Kalimantan, Sulawesi, Bali, dan Nusa Tenggara. Dengan total               With a total investment of Rp127.3 billion, this initiative aims to
investasi sebesar Rp127,3 miliar, inisiatif ini bertujuan untuk           improve access to healthcare services, particularly in areas with
meningkatkan akses layanan kesehatan, terutama di wilayah                 limited infrastructure. Beyond its economic value, this project
dengan keterbatasan infrastruktur. Selain memberikan nilai                also contributes to enhancing the quality of medical services,
ekonomi, proyek ini juga berkontribusi pada peningkatan kualitas          including reducing emergency response times and supporting
layanan medis, termasuk mempercepat waktu tanggap darurat                 hospital operations in addressing various challenges. Through
dan mendukung operasional rumah sakit dalam menghadapi                    these efforts, the Company continues to play an active role in
berbagai tantangan. Melalui upaya ini, Perseroan terus berperan           supporting national healthcare development.
dalam mendukung pembangunan kesehatan nasional.



Manajemen Rantai Pasok [GRI 2-6, 204-1]                                   Supply Chain Management [GRI 2-6, 204-1]

Perseroan merupakan penyedia utama gas industri dan medis                 The Company is a leading provider of industrial and medical
di Indonesia, dengan aktivitas utama yang meliputi produksi               gases in Indonesia, with core activities including technology-
berbasis teknologi Air Separation Unit (ASU), pengemasan dalam            based production using Air Separation Units (ASU), packaging
bentuk tabung atau kriogenik, hingga distribusi produk ke                 in cylinder or cryogenic form, and product distribution
pelanggan dari berbagai sektor, seperti kesehatan, manufaktur,            to customers across various sectors such as healthcare,
dan energi. Untuk mendukung kelancaran proses ini, Perseroan              manufacturing, and energy. To ensure smooth operations, the
mengelola rantai pasok yang mencakup pengadaan bahan baku                 Company manages a supply chain that involves procuring key
utama seperti air, gas alam, flue gas, amonium nitrat, kalsium            raw materials such as water, natural gas, flue gas, ammonium
karbida, dan lainnya, serta bekerja sama dengan pemasok lokal             nitrate, calcium carbide, and others. Additionally, the Company
dan internasional untuk penyediaan peralatan pendukung,                   collaborates with local and international suppliers for the
seperti tabung gas dan sistem kriogenik.                                  provision of supporting equipment, including gas cylinders and
                                                                          cryogenic systems.


Sementara itu, rantai pasok yang terintegrasi memungkinkan                An integrated supply chain allows the Company to maintain
Perseroan menjaga kualitas produk, memastikan ketepatan                   product quality, ensure timely delivery, and uphold sustainability
waktu pengiriman, dan memenuhi standar keberlanjutan,                     standards, thereby supporting efficient end-to-end operations.
sehingga dapat mendukung operasional perusahaan secara                    The Company's supply chain process for gas production,
efisien dari hulu ke hilir. Berikut adalah rantai pasok Perseroan         packaging, and distribution process is presented as follows.
dalam proses produksi, pengemasan, dan pendistribusian gas.




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                                                      Produksi Gas Industri
                                                    Industrial Gas Production

                         Perseroan mengoperasikan 58 pabrik yang tersebar di 29 provinsi di Indonesia.
                               The Company operates 58 plants across 29 provinces in Indonesia.


                                               Proses Produksi / Production Process:

• Merencanakan permintaan gas berdasarkan kontrak jangka                 • Planning gas demand based on existing long-term contracts with
  panjang yang telah ada dengan pelanggan, serta mengestimasi              customers and estimating new demand through market analysis.
  permintaan baru melalui analisis pasar.
• Menentukan jumlah produksi gas di masing-masing plant                  • Determining gas production volumes at each plant by
  dengan mempertimbangkan kapasitas dan jadwal produksi,                   considering capacity, production schedules, gas type, customer
  jenis gas, lokasi geografis pelanggan (dengan prioritas produksi         location (prioritizing production at the nearest plant), and other
  di plant yang paling dekat dengan pelanggan), serta faktor               operational factors.
  operasional lainnya.
• Menghitung kebutuhan bahan baku utama berdasarkan jumlah               • Calculating raw material requirements based on the gas
  produksi gas yang telah ditetapkan oleh tim PPIC. Pembelian              production plan set by the PPIC team. Raw material procurement
  bahan baku dilakukan secara tersentralisasi, dengan penerapan            is centralized, with quality control measures ensuring
  quality control untuk memastikan bahwa bahan baku sesuai                 compliance with specifications. Note that raw materials and
  spesifikasi. Perlu dicatat bahwa jenis bahan baku dan proses             production processes vary for each industrial gas type
  produksi berbeda untuk tiap gas industri.




                                                     Distribusi dan Logistik
                                                    Distribution and Logistics

                   Tim distribusi memastikan pengiriman yang akurat, tepat waktu dan aman ke pelanggan.
                       The distribution team ensures accurate, timely, and safe deliveries to customers.


                                               Proses Produksi / Production Process:

• Akurat dalam hal spesifikasi dan volume jumlah gas yang                • Accuracy in gas specifications and volume requested by
  diminta pelanggan.                                                       customers.
• Tepat waktu sesuai dengan jadwal pengiriman yang sudah                 • On-time delivery as per the agreed schedule.
  ditentukan
• Distribusi produk gas, baik dalam bentuk bulk maupun package,          • Gas distribution, whether in bulk or packaged form, follows
  mengikuti prosedur keamanan yang sudah disetujui oleh standar            internationally approved safety procedures.
  internasional.




                                                              Pelanggan
                                                              Customers

Pelanggan berperan dalam menentukan permintaan serta memengaruhi perencanaan produksi dan distribusi gas Perseroan.
  Customers play a role in determining demand and influencing the Company's gas production and distribution planning.


                                                Peran Pelanggan / Customer Roles:

• Menyampaikan permintaan produk melalui kontrak jangka                  • Submitting product demand through long-term contracts
  panjang dan pesanan real-time yang menjadi dasar perencanaan             and real-time orders, which serve as the basis for production
  produksi dan pengelolaan stok gas.                                       planning and gas stock management.
• Menentukan pola pengiriman berdasarkan kebutuhan spesifik,             • Determining delivery patterns based on specific needs, whether
  baik dalam bentuk bulk maupun package, yang berdampak pada               in bulk or packaged form, impacting distribution and logistics
  strategi distribusi dan logistik.                                        strategies.
• Memastikan kepatuhan terhadap regulasi dan keselamatan                 • Ensuring compliance with regulations and safety standards
  dalam penyimpanan serta penggunaan produk gas sesuai                     in the storage and use of gas products according to industry
  standar industri.                                                        standards.
• Memberikan umpan balik terhadap kualitas layanan untuk                 • Providing feedback on service quality to improve distribution
  meningkatkan efisiensi distribusi dan keberlanjutan kerja sama           efficiency and maintain sustainable collaboration within the
  dalam rantai pasok.                                                      supply chain.




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              Performance Overview in 2024                             Management Report                                     Company Profile




Perseroan memprioritaskan pemasok lokal dalam pengadaan                            The Company prioritizes local suppliers in the procurement of
bahan baku pendukung dan logistik. Pada tahun 2024, kami                           supporting raw materials and logistics. In 2024, we engaged
melibatkan 2.128 pemasok untuk mendukung kegiatan                                  2,128 suppliers to support operational activities, 98.17% of
operasional, dengan 98,17% di antaranya merupakan pemasok                          whom were local suppliers located around the Company's
lokal yang berlokasi di sekitar area operasional Perseroan.                        operational areas. [GRI 204-1]
[GRI 204-1]


                                         Satuan
          Uraian                                                 2024                    2023                   2022                   Description
                                          Unit

                                        Pemasok
 Total Pemasok                                                    2.128                  1.997                  1.780                           Total Suppliers
                                        Supplier
 Persentase Pemasok Lokal                    %                    98,17                  97,74                  97,53            Local Supplier Percentage
 Persentase Pemasok Asing                    %                     1,83                    2,26                  2,47           Foreign Supplier Percentage



Di sisi lain, Perseroan menghadapi berbagai tantangan dan                          On the other hand, the Company faces a number of challenges
risiko dalam rantai pasok, termasuk fluktuasi harga bahan                          and risks in the supply chain, including fluctuations in raw
baku, ketergantungan pada pemasok internasional untuk                              material prices, reliance on international suppliers for
peralatan khusus, serta potensi gangguan logistik yang dapat                       specialized equipment, and potential logistical disruptions
memengaruhi ketepatan waktu pengiriman. Untuk mengatasi                            that may affect timely deliveries. To address these challenges,
tantangan ini, Perseroan menerapkan strategi diversifikasi                         the Company implements a supplier diversification strategy,
pemasok, pemantauan risiko secara berkala, dan menjalin                            conducts regular risk monitoring, and fosters strong
hubungan kerja sama yang kokoh dengan mitra pemasok.                               partnerships with supplier partners. Additionally, the Company
Selain itu, Perseroan juga berkomitmen terhadap praktik                            is committed to sustainable procurement practices by ensuring
berkelanjutan dalam pengadaan dengan memastikan bahwa                              that every supplier adheres to the Code of Conduct standards,
setiap pemasok mematuhi standar Kode Etik, termasuk                                including proper waste management and fair labour practices.
pengelolaan limbah yang sesuai dan praktik ketenagakerjaan                         To support this, regular audits are conducted to ensure supplier
yang adil. Untuk mendukung hal ini, audit rutin dilakukan                          compliance with applicable regulations, ensuring that the
guna memastikan kepatuhan pemasok terhadap regulasi                                supply chain not only supports operational sustainability but
yang berlaku, sehingga rantai pasok tidak hanya mendukung                          also has a positive impact on the environment and society.
keberlanjutan operasional tetapi juga memberikan dampak
positif bagi lingkungan dan masyarakat.

Pasar yang Dilayani [GRI 2-6]
Market Served
                                                 Lokasi Geografis Tempat Produk/Jasa Ditawarkan
                                             Geographical Location Where Products/Services Are Offered

 Produk dan jasa Perseroan ditawarkan di seluruh wilayah Indonesia melalui jaringan distribusi yang mencakup 29 provinsi, termasuk Aceh,
 Sumatra Utara, Riau, Jawa Barat, Kalimantan Timur, Sulawesi Selatan, hingga Maluku Utara dan Nusa Tenggara Timur. Dengan jaringan yang tersebar
 luas, Perseroan memastikan ketersediaan produk di berbagai wilayah strategis untuk mendukung sektor kesehatan, industri, dan energi.
 The Company's products and services are offered across Indonesia through a distribution network covering 29 provinces, including Aceh,
 North Sumatra, Riau, West Java, East Kalimantan, South Sulawesi, as well as North Maluku and East Nusa Tenggara. With an extensive network,
 the Company ensures product availability in strategic regions to support the healthcare, industrial, and energy sectors.

                                                                   Sektor yang Dilayani
                                                                      Sector Served

                                       Penyediaan oksigen medis, gas respirasi, serta layanan instalasi gas medis untuk rumah sakit dan klinik di seluruh
 Kesehatan                             Indonesia.
 Healthcare                            Provision of medical oxygen, respiratory gases, and medical gas installation services for hospitals and clinics across
                                       Indonesia.
 Industri Makanan dan Minuman          Gas atmosfer termodifikasi dan karbonasi untuk proses produksi.
 Food and Beverage Industry            Modified atmosphere gases and carbonation for production processes.
 Pertanian dan Agro                    Gas untuk pematangan buah, penyuburan rumah kaca, dan fumigasi.
 Agriculture and Agro Industry         Gases for fruit ripening, greenhouse fertilization, and fumigation.
 Industri Manufaktur                   Gas industri untuk kimia, petrokimia, elektronik, dan logistik.
 Manufacturing Industry                Industrial gases for chemical, petrochemical, electronics, and logistics sectors.
 Energi dan Infrastruktur              Gas khusus untuk proyek energi terbarukan dan konstruksi, serta pertambangan.
 Energy and Infrastructure             Specialty gases for renewable energy projects, construction, and mining.




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                                                   Jenis Pelanggan dan Penerima Manfaat
                                                    Types of Customers and Beneficiaries

 Rumah Sakit dan Klinik            Mendapatkan manfaat dari oksigen medis berkualitas tinggi serta layanan instalasi gas medis.
 Hospitals and Clinics             Benefiting from high-quality medical oxygen and medical gas installation services.
 Industri                          Mendukung kebutuhan gas untuk sektor makanan, petrokimia, elektronik, dan manufaktur lainnya.
 Industries                        Supporting gas needs for the food, petrochemical, electronics, and other manufacturing sectors.
 Pelanggan Korporasi               Menyediakan solusi gas dalam skala besar untuk kebutuhan energi dan infrastruktur.
 Corporate Customers               Providing large-scale gas solutions for energy and infrastructure needs.
 Masyarakat Umum                   Mendapatkan manfaat dari produk dan layanan Perseroan yang mendukung sektor kesehatan dan lingkungan.
 General Public                    Benefiting from the Company's products and services that support the healthcare and environmental sectors.




Kontribusi Kepada Negara                                                      Contribution to National Development
[GRI 207-1]                                                                   [GRI 207-1]


Pajak merupakan salah satu sumber utama pendapatan negara                     Taxes are one of the main sources of national income used to
yang digunakan untuk mendukung berbagai kebutuhan nasional,                   support a number of national needs, including infrastructure
termasuk pembangunan infrastruktur, pendidikan, dan layanan                   development, education, and healthcare services. As a company
kesehatan. Sebagai perusahaan yang beroperasi di seluruh                      operating across Indonesia, the Company is committed to fully
wilayah Indonesia, Perseroan berkomitmen untuk memenuhi                       complying with its tax obligations in accordance with applicable
kewajiban pajaknya secara penuh sesuai dengan peraturan yang                  regulations. The Company also ensures that its tax contributions
berlaku. Perseroan juga memastikan bahwa kontribusi pajaknya                  have a positive impact on society, both at the local and national
memberikan dampak positif bagi masyarakat, baik di tingkat                    levels, including supporting the achievement of the Sustainable
lokal maupun nasional, termasuk mendukung pencapaian Tujuan                   Development Goals (SDGs). Additionally, the Company’s tax
Pembangunan Berkelanjutan (TPB). Selain itu, pembayaran                       payments contribute to Government programs aimed at
pajak oleh Perseroan turut mendukung program pemerintah                       improving public welfare through better budget allocation.
dalam meningkatkan kesejahteraan masyarakat melalui alokasi                   [GRI 3-3, 207-1]
anggaran yang lebih baik. [GRI 3-3, 207-1]


Perseroan menerapkan sistem kepatuhan pajak yang                              The Company implements a comprehensive tax compliance
menyeluruh untuk memastikan bahwa semua kewajiban                             system to ensure that all tax obligations are managed accurately
pajak dikelola secara akurat dan tepat waktu. Pengelolaan                     and on time. Tax management is handled by the Taxation Unit
pajak dilakukan oleh Unit Perpajakan di bawah pengawasan                      under the supervision of the Finance and Accounting Directorate,
Direktorat Keuangan dan Akuntansi, yang bertanggung jawab                     which is responsible for ensuring compliance with Indonesia’s
untuk memastikan kepatuhan terhadap peraturan perpajakan                      tax regulations. To support this, the Company regularly updates
yang berlaku di Indonesia. Untuk mendukung hal ini,                           its knowledge of tax regulations through consultations with tax
Perseroan secara rutin memperbarui informasi terkait regulasi                 consultants and independent auditors. In addition, the Company
perpajakan melalui konsultasi dengan konsultan pajak dan                      provides a Whistleblowing System (WBS) that allows internal
auditor independen. Selain itu, Perseroan menyediakan Sistem                  stakeholders to report potential non-compliance, ensuring
Pelaporan Pelanggaran (SPP) yang memungkinkan pemangku                        integrity and transparency. [GRI 3-3, 207-2]
kepentingan internal melaporkan potensi ketidakpatuhan,
sehingga menjaga integritas dan transparansi. [GRI 3-3, 207-2]



Keterlibatan Pemangku Kepentingan Terkait Pajak                               Stakeholder Engagement in Tax Matters
[GRI 207-3]                                                                   [GRI 207-3]
Perseroan secara aktif menjalin komunikasi dan konsultasi                     The Company actively engages in communication and
dengan otoritas perpajakan untuk memastikan interpretasi yang                 consultation with tax authorities to ensure the proper
tepat terhadap regulasi yang berlaku. Dalam hal ini, Perseroan                interpretation of applicable regulations. In this regard,
mengutamakan pendekatan kolaboratif dengan pihak terkait,                     the Company prioritizes a collaborative approach with
termasuk diskusi reguler untuk memvalidasi pemahaman                          relevant parties, including regular discussions to validate its
dan penerapan praktik perpajakan yang sesuai. Langkah ini                     understanding and application of appropriate tax practices.
bertujuan untuk menjaga hubungan yang harmonis dengan                         This initiative aims to maintain a harmonious relationship with
pemerintah, sekaligus memastikan bahwa praktik perpajakan                     the government while ensuring that the Company’s tax practices
Perseroan mendukung transparansi dan keberlanjutan.                           promote transparency and sustainability.




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Pelaporan Pajak [GRI 207-4]                                            Tax Reporting [GRI 207-4]
Perseroan beroperasi sepenuhnya di Indonesia tanpa memiliki            The Company operates entirely within Indonesia, without
cabang atau kantor operasional di luar negeri, sehingga                any branches or operational offices abroad, ensuring that all
seluruh kontribusi pajaknya dialokasikan untuk mendukung               its tax contributions directly support the national economy.
perekonomian nasional. Pada tahun 2024, Perseroan mencatat             In 2024, the Company reported total tax payments amounting
total pembayaran pajak sebesar Rp58,20 miliar, yang mencakup           to Rp58.20 billion, covering Income Tax, Value Added Tax,
Pajak Penghasilan, Pajak Pertambahan Nilai, dan pajak lainnya.         and other taxes.




Kinerja Keberlanjutan Lingkungan
Environmental Sustainability Performance



Perseroan    terus   menunjukkan      komitmen     terhadap            The Company continues to demonstrate its commitment to
keberlanjutan dengan mengambil langkah-langkah strategis               sustainability by taking strategic measures to manage the
dalam mengelola dampak operasional terhadap lingkungan.                environmental impact of its operations. In response to climate
Dengan memperhatikan tantangan perubahan iklim,                        change challenges, the Company ensures that all production
Perseroan memastikan seluruh kegiatan produksi berjalan                activities comply with applicable environmental standards and
sesuai dengan standar dan regulasi lingkungan yang berlaku,            regulations while integrating sustainability principles into its
sekaligus mengintegrasikan prinsip-prinsip keberlanjutan ke            business operations. This approach is realized through the
dalam operasional bisnis. Pendekatan ini diwujudkan melalui            implementation of the Occupational Health and Safety, and
penerapan Kebijakan Kesehatan, Keselamatan Kerja, dan                  Environmental (OHSE) Policy, which serves as a key pillar
Lingkungan (K3L) sebagai pilar utama dalam mendukung                   in supporting responsible operations. The Company has
operasi yang bertanggung jawab. Berikut 4 pilar utama K3L              implemented the following 4 main OHSE pillars:
yang diimplementasikan oleh Perseroan.




        Pencegahan                          Pemenuhan dari                 Efisiensi penggunaan                   Keterlibatan
   pencemaran lingkungan                 peraturan perundangan             energi, air, dan bahan             terhadap konservasi
     pada setiap kegiatan                         K3L                            pendukung                  keanekaragaman hayati
        Prevention of                      Compliance with                 Efficiency in the use                 Engagement in
   environmental pollution               OHSE regulations and              of energy, water, and            biodiversity conservation
       in every activity                     legislation                   supporting materials




Sebagai wujud nyata dari prinsip keberlanjutan tersebut,               As a tangible demontration of its sustainability principles, the
Perseroan terus berinovasi dalam mendukung transisi energi             Company continues to innovate in supporting the transition to
bersih. Proyek pembangkit listrik tenaga surya (PLTS) dengan           clean energy. A solar power plant (PLTS) project with a capacity
kapasitas lebih dari 1,4 Megawatt peak (MWp) telah berhasil            of more than 1.4 Megawatt peak (MWp) has been successfully
dioperasikan di 3 pabrik, dengan rencana ekspansi di lokasi lain       operated in 3 factories, with plans for expansion to other
pada masa mendatang. Inisiatif ini tidak hanya menunjukkan             locations in the future. This initiative not only demonstrates the
komitmen Perseroan terhadap pengurangan emisi karbon, tetapi           Company’s commitment to reducing carbon emissions but also
juga mendukung agenda global menuju keberlanjutan energi.              supports the global agenda for energy sustainability. Through




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Dengan langkah ini, Perseroan tidak hanya mengurangi dampak              this step, the Company not only minimizes its environmental
lingkungan tetapi juga menciptakan solusi energi bersih yang             impact but also creates sustainable clean energy solutions.
berkelanjutan.


Selain itu, Perseroan memastikan bahwa sistem pengelolaan                Additionally, the Company ensures that environmental
lingkungan diterapkan secara menyeluruh melalui pencapaian               management systems are comprehensively implemented
sertifikasi internasional. Perseroan telah memperoleh                    by obtaining international certifications. The Company has
sertifikasi Sistem Manajemen Lingkungan ISO 14001:2015                   obtained ISO 14001:2015 Environmental Management System
untuk 21 plant yang tersebar di 9 pabrik di berbagai wilayah             certification for 21 plants across 9 factories in various regions
Indonesia. Cakupan sertifikasi ini meliputi unit-unit produksi di        of Indonesia. The certification covers production units in
Sumatera (Pelintung dan Palembang), Jawa (Bekasi, Cikande,               Sumatra (Pelintung and Palembang), Java (Bekasi, Cikande,
Kendal, Rungkut, Sidoarjo, dan Gresik), serta Sulawesi (Bitung).         Kendal, Rungkut, Sidoarjo, and Gresik), and Sulawesi (Bitung).
Beberapa pabrik memiliki lebih dari 1 plant di area yang sama,           Some factories operate multiple plants in the same area, such
seperti Pabrik Gresik yang mencakup 6 plant di dalamnya.                 as the Gresik Factory, which has 6 plants. The implementation
Implementasi kebijakan ini dikelola secara profesional oleh Unit         of this policy is professionally managed by the Health, Safety,
Health, Safety, and Environment (HSE) di bawah arahan Direktur           and Environment (HSE) Unit, under the direction of the Director
Keberlanjutan, yang bertanggung jawab untuk memastikan                   of Sustainability, who is responsible for ensuring consistent
keberlanjutan tercapai secara konsisten di seluruh lini operasi.         sustainability practices across all operational lines.


Melalui pendekatan holistik ini, Perseroan menempatkan                   Through this holistic approach, the Company integrates
keberlanjutan sebagai bagian integral dari strategi bisnis. Tidak        sustainability as a core part of its business strategy—not only
hanya untuk meminimalkan dampak lingkungan, tetapi juga                  to minimize environmental impact but also to create long-term
untuk menciptakan nilai yang berkelanjutan bagi masyarakat,              value for society, customers, and all stakeholders. [GRI 3-3]
pelanggan, dan seluruh pemangku kepentingan. [GRI 3-3]



Biaya Pengelolaan Lingkungan Hidup [POJK F.4]                            Environmental Management Costs [POJK F.4]

Alokasi dana untuk pengelolaan lingkungan sebesar Rp14,59                The allocation of funds for environmental management was
miliar. pada tahun 2024, meningkat 110,13% dibandingkan                  recorded at Rp14.59 billion in 2024, marking a 110.13% increase
dengan tahun sebelumnya yang tercatat sebesar Rp6,94 miliar.             compared to Rp6.94 billion in the previous year. The details of
Rincian biaya pengelolaan lingkungan selama 3 tahun terakhir             environmental management costs over the past 3 years are
diungkapkan dalam tabel berikut.                                         presented in the following table.

                                                                                                               (dalam juta rupiah / in million rupiah)


                 Biaya Pengelolaan
                                                          2024                                2023                             2022
                 Lingkungan
                 Environmental
                 Management Cost                         14.585                              6.941                             3.141




Penggunaan Material Ramah Lingkungan                                     Use of Eco-Friendly Materials
[POJK F.5]                                                               [POJK F.5]


Perseroan memanfaatkan gas udara sebagai bahan baku                      The Company utilizes gas as its main raw material, while
utama, didukung oleh material pendukung yang telah                       supporting materials have obtained eco-label certification.
mengantongi sertifikasi ekolabel. Selain itu, Perseroan juga             In addition, the Company also implements similar initiatives
menerapkan inisiatif serupa di fasilitas-fasilitas penunjang,            in its supporting facilities, such as the use of Light Emitting
salah satu contohnya adalah penggunaan light emitting diode              Diodes (LEDs) that have been certified by the Indonesian
(LED) yang telah bersertifikasi Standar Nasional Indonesia               National Standard (SNI) with an environmentally-friendly label.
(SNI) dan memiliki label ramah lingkungan. Inisiatif ini                 This initiative is part of the Company's efforts to save energy
merupakan bagian dari langkah Perseroan dalam mendukung                  and to support operational sustainability.
penghematan energi dan keberlanjutan operasional.




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Pengelolaan Limbah                                                         Waste Management

Perseroan mengelola limbah yang dihasilkan secara                          The Company manages its waste in a responsible manner to
bertanggung jawab untuk meminimalkan dampak negatif                        minimize negative impacts on the environment, including soil,
terhadap lingkungan, termasuk pencemaran tanah, air, dan                   water, and air pollution, which may affect human health and
udara, yang dapat memengaruhi kesehatan manusia serta                      support climate change mitigation. Its waste includes solid
mendukung mitigasi perubahan iklim. Limbah yang dihasilkan                 and liquid waste, consisting non-toxic and hazardous (non-B3)
mencakup limbah padat dan cair, terdiri dari limbah non-B3,                waste, such as office waste, paper, and stationery, as well
seperti sampah kantor, kertas, dan alat tulis (ATK), serta                 as toxic and hazardous (B3) waste from maintenance, work
limbah B3 dari kegiatan maintenance, bengkel, produksi,                    areas, production, office, workshop, and warehouse activities.
kantor, workshop, dan gudang. Contoh limbah B3 meliputi                    Examples of B3 waste include used batteries, lubricants or oil,
baterai bekas, pelumas atau oli bekas, kemasan B3, limbah                  non-B3 packaging, electronic waste, air filters, carbide waste,
elektronik, filter udara, limbah karbida, dan majun bekas. Untuk           and used cotton. To ensure its waste management meets
memastikan pengelolaan limbah sesuai standar, Perseroan                    standards, the Company complies with applicable regulations
mematuhi regulasi yang berlaku dan bekerja sama dengan                     and cooperates with licensed parties for waste processing,
pihak berizin untuk pengolahan limbah, khususnya limbah                    especially B3 waste, to support sustainability and reduce
B3, guna mendukung keberlanjutan dan mengurangi dampak                     environmental impacts. [GRI 3-3, 306-1]
lingkungan. [GRI 3-3, 306-1]


Berikut adalah langkah pengelolaan limbah yang dilakukan                   The waste management measures applied by the Company are
oleh Perseroan. [GRI 306-2] [POJK F.14]                                    presented as follows. [GRI 306-2] [POJK F.14]




                    Limbah non-B3 dioptimalisasi dengan cara didaur ulang          Non-B3 waste is optimized through recycling for various


   1                untuk berbagai keperluan. Jika tidak dapat diolah, limbah
                    diserahkan kepada pihak ketiga yaitu Dinas Kebersihan
                    setempat untuk dibuang ke tempat pembuangan akhir (TPA).
                                                                                   purposes. If the waste cannot be processed, it is handed over
                                                                                   to a third party, namely the local Sanitation Department, for
                                                                                   disposal at a final disposal site (TPA).




                    Limbah B3, dikelola secara menyeluruh mulai dari timbulan      B3 waste is managed comprehensively, from generation to
                    hingga pembuangan. Limbah B3 dipisahkan berdasarkan            disposal. B3 waste is segregated based on its characteristics
                    karakteristiknya dan disimpan pada tempat penyimpanan          and stored in a temporary storage facility (TPS Limbah B3).

   2                sementara (TPS Limbah B3). Secara periodik, limbah B3
                    yang sudah terkumpul diserahkan kepada pihak ketiga yang
                    telah memiliki izin sesuai dengan jenis pekerjaannya untuk
                                                                                   Periodically, the accumulated B3 waste is handed over to a
                                                                                   licensed third party for transportation or further processing
                                                                                   according to their specific expertise.
                    ditransportasikan atau dioleh lebih lanjut.




                    Perseroan mencatat dan melaporkan timbulan limbah B3           The Company records and reports the generation of B3 waste

   3                secara daring melalui aplikasi milik Kementerian Lingkungan
                    Hidup dan Kehutanan, yaitu SIRAJA Limbah.
                                                                                   online through the SIRAJA Limbah application, a platform
                                                                                   managed by the Ministry of Environment and Forestry.




                    Perseroan saat ini juga sedang mengembangkan proses daur       Currently, the Company is also developing a recycling process
                    ulang limbah kapur (kalsium hidroksida) yang dihasilkan        for lime waste (calcium hydroxide) generated from Acetylene

   4                oleh Pabrik Acetylene menjadi bahan baku pembuatan bahan
                    bangunan. Limbah ini dihasilkan oleh 4 pabrik dari total
                    57 pabrik milik Perseroan.
                                                                                   Plant operations, to be used as a raw material for building
                                                                                   materials. This waste is produced by 4 factories out of the
                                                                                   Company’s total 57 factories.




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Limbah Non-B3 [GRI 306-2, 306-3] [POJK F.13, F.14] [ESG E-05]
Non Hazardous and Toxic Waste

                                                                 2024*                                     2023*
 Tahun
                                                              (Konsolidasi)                             (Konsolidasi)                                   2022
 Year                                                        (Consolidated)                            (Consolidated)
                                                    Limbah padat, seperti kertas,              Limbah padat, seperti kertas,                  Limbah padat, seperti
                                                      ATK, plastik, botol plastik                ATK, plastik, botol plastik
 Jenis dan Sumber Limbah                                                                                                                         kertas dan ATK
                                                     Solid waste such as papers,                Solid waste such as papers,
 Waste Type and Source                                                                                                                     Solid waste such as papers
                                                        stationeries, plastics,                    stationeries, plastics,
                                                                                                                                                 and stationeries
                                                          and plastic bottles                        and plastic bottles

 Satuan
                                                                    Kg                                         Kg                                         Kg
 Unit
 Total Limbah yang Dihasilkan
                                                                 196.997                                    511.422                                     1.345
 Total Waste Generated
                                                   Perseroan mengelola limbah                   Perseroan mengelola limbah                Perseroan mengelola limbah
                                                    padat dengan bekerja sama                padat bekerja sama dengan Dinas           padat bekerja sama dengan Dinas
                                                    bersama Dinas Kebersihan.                  Kebersihan. Meskipun begitu,              Kebersihan. Meskipun begitu,
                                                    Selain itu, Perseroan telah                Perseroan telah menyediakan               Perseroan telah menyediakan
                                                   menyediakan tempat sampah                     tempat sampah yang sudah                  tempat sampah yang sudah
                                                  terpilah untuk sampah organik,              terpilah untuk sampah organik,            terpilah untuk sampah organik,
                                                        non-organik, dan B3,                         non-organik dan B3,                       non-organik dan B3,
                                                     baik di kantor Perseroan                      baik di kantor Perseroan                  baik di kantor Perseroan
 Mekanisme Pengolahan Limbah                             maupun di pabrik.                            maupun di pabrik.                         maupun di pabrik.
 Waste Treatment Mechanism
                                                     The Company manages solid                  The Company manages solid                 The Company manages solid
                                                   waste in collaboration with the             waste in collaboration with the           waste in collaboration with the
                                                  Sanitation Agency. Nevertheless,           Sanitation Agency. Nevertheless,          Sanitation Agency. Nevertheless,
                                                   the Company has provided bins              the Company has provided bins             the Company has provided bins
                                                    that have been segregated for              that have been segregated for             that have been segregated for
                                                     organic, non-organic and B3                organic, non-organic and B3               organic, non-organic and B3
                                                     waste, both at the Company’s              waste, both at the Company’s              waste, both at the Company’s
                                                       office and at the factory.                  office and at the factory.                office and at the factory.

 Total Limbah yang Dialihkan
 ke Tempat Pembuangan Akhir
 Tanpa Pengolahan                                                196.830                                    511.422                                     1.345
 Total Waste Diverted to
 Landfills without Treatment
 Total Limbah Diolah untuk
 Digunakan Kembali
                                                                     -                                          -                                          -
 Total Waste Processed for
 Reuse
 Total Limbah yang Diolah
 untuk Didaur Ulang
                                                                  166,5                                         -                                          -
 Total Waste Treated for
 Recycling
 Target Pengurangan Limbah
                                                                     -                                          -                                          -
 Waste Reduction Target
 Upaya Pengurangan Limbah
 yang telah Dilakukan                                                -                                          -                                          -
 Waste Reduction Efforts

*) Data yang tercakup dalam perhitungan Limbah B3, Non-B3, dan Limbah Air di tahun 2022 hanya pada beberapa pabrik di Cikande, Bekasi, Kendal, Sidoarjo, Bambe,
   dan Bitung. Perseroan secara bertahap melakukan penambahan cakupan perhitungan data di seluruh wilayah operasional pada tabel 2023 dan 2024 (konsolidasi). /
   The data included in the calculation of Toxic and Hazardous Waste (B3), Non-Toxic and Hazardous Waste (Non-B3), and Wastewater in 2022 covered only a few factories in
   Cikande, Bekasi, Kendal, Sidoarjo, Bambe, and Bitung. The Company is gradually expanding the scope of data calculations across all operational areas, as reflected in the 2023
   and 2024 (consolidated) tables.




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             Performance Overview in 2024                                  Management Report                                          Company Profile




Limbah B3 [GRI 306-2, 306-3] [POJK F.13, F.14] [ESG E-05]
Hazardous and Toxic Waste


 Tahun
                                                                         2024                                                                       2023
 Year
                                                                                                                        Majun
                                          Oil/
                                                                                       Filter                         Bekas dari                 Oil/Pelumas
                       Baterai          Pelumas                       Limbah                                                         Baterai
                                                      Kemasan                        Udara dari                      Maintenance,                    dari
                      Bekas dari          dari                       Elektronik                                                     Bekas dari                  Kemasan
                                                       Bekas                          Produksi                       Bengkel dan                 Kendaraan
                      Kendaraan        Kendaraan                        dari                                                        Kendaraan                   Bekas B3
 Jenis dan                                             B3 dari                          dan          Limbah            Operator                   dan Mesin
                      dan Mesin        dan Mesin                     Perawatan                                                      dan Mesin                  dari Aktivitas
 Sumber                                               Aktivitas                      Kendaraan       Carbide/          Produksi                    Produksi
                        Diesel          Produksi                     Peralatan                                                        Diesel                     Produksi
                                                      Produksi                       Operational      Residu             Used                        Oil
 Limbah                  Used              Oil                       Elektronik                                                       Used                       B3 Used
                                                      B3 Used                         Filter Air      Carbide         Advanced                   Lubricants
 Waste Type            Batteries       Lubricants                    Electronic                                                      Batteries                  Packaging
                                                     Packaging                          from          Waste/             from                       from
 and Source              from             from                      Waste from                                                         from                        from
                                                        from                         Production       Residue        Maintenance,                Production
                       Vehicles        Production                    Electronic                                                      Vehicles                   Production
                                                     Production                          and                          Workshop                    Vehicles
                      and Diesel        Vehicles                     Equipment                                                      and Diesel                   Activities
                                                      Activities                     Operational                          and                        and
                       Engines             and                      Maintenance                                                      Engines
                                                                                      Vehicles                        Production                 Machinery
                                       Machinery
                                                                                                                       Operator

 Satuan                   Ton              Ton           Ton             Ton             Ton            Ton              Ton           Ton           Ton            Ton
 Unit                    Tons             Tons          Tons            Tons            Tons           Tons             Tons          Tons          Tons           Tons

 Total
 Limbah yang
 Dihasilkan               3,16           580,63          3,02            0,24           44,41         3.740,26           0,80          1,66        358,00           4,72
 Total Waste
 Generated


 Mekanisme                        Dikelola dengan cara dikumpulkan di suatu tempat yang telah disediakan sebagai TPS
 Pengolahan                      sebelum diserahkan kepada pihak ketiga. Perseroan bekerja sama dengan pihak ketiga
                                            yang telah memiliki izin dan sertifikat dalam mengelola limbah B3.
 Limbah
                                       B3 waste is managed by collecting it in a place that has been provided as a
 Waste                                  Temporary Disposal Site (TPS) before being handed over to a third party.
 Treatment                            The Company cooperates with a third party that has a permit and certificate
 Mechanism                                                      in managing B3 waste.


 Total Limbah
 yang Dialihkan
 ke Tempat
 Pembuangan
 Akhir Tanpa
 Pengolahan                -                -             -               -               -              -                -             -                -           -
 Total Waste
 Diverted
 to Landfills
 without
 Treatment

 Total Limbah
 Diolah untuk
 Digunakan
 Kembali                   -                -             -               -               -              -                -             -                -           -
 Total Waste
 Processed
 for Reuse

 Total Limbah
 yang Diolah
 untuk Didaur
 Ulang                    3,16           580,63          3,02            0,24           44,41         3.740,26           0,80          1,66        358,00           4,72
 Total Waste
 Treated for
 Recycling

 Target
 Pengurangan
 Limbah
                           -                -             -               -               -              -                -             -                -           -
 Waste
 Reduction
 Target

 Upaya
 Pengurangan
 Limbah yang
 Telah Dilakukan
                          N/A             N/A            N/A             N/A             N/A            N/A              N/A            -                -           -
 Waste
 Reduction
 Efforts that
 have been Made




260       PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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           Analisis dan Pembahasan Manajemen                     Tata Kelola Perusahaan yang Baik                               Laporan Keberlanjutan
           Management Discussion and Analysis                       Good Corporate Governance                                    Sustainability Report




                               2023                                                                             2022

                                                    Majun
                                                                                                                                                             Majun
                                                  Bekas dari                 Oil/Pelumas                                     Filter
                      Filter                                     Baterai                                      Limbah                                       Bekas dari
   Limbah                                        Maintenance,                    dari        Kemasan                       Udara dari
                    Udara dari                                  Bekas dari                                   Elektronik                                   Maintenance,
Elektronik dari                                  Bengkel dan                 Kendaraan        Bekas                         Produksi
                   Produksi dan                                 Kendaraan                                       dari                                      Bengkel dan
  Perawatan                           Limbah       Operator                   dan Mesin       B3 dari                         dan           Limbah
                    Kendaraan                                   dan Mesin                                    Perawatan                                      Operator
  Peralatan                           Carbide/     Produksi                    Produksi      Aktivitas                     Kendaraan        Carbide/
                    Operational                                   Diesel                                     Peralatan                                      Produksi
  Elektronik                           Residu       Used                          Oil        Produksi                      Operational       Residu
                    Filter Air                                    Used                                       Elektronik                                     Used
  Electronic                          Carbide     Advanced                    Lubricants      B3 Used                       Filter Air      Carbide
                      from                                       Batteries                                   Electronic                                   Advanced
 Waste from                           Waste/         from                        from        Packaging                        from          Waste/
                   Production                                      from                                     Waste from                                       from
  Electronic                          Residue    Maintenance,                 Production        from                       Production       Residue
                       and                                       Vehicles                                    Electronic                                  Maintenance,
  Equipment                                       Workshop                     Vehicles      Production                        and
                   Operational                                  and Diesel                                   Equipment                                   Workshop and
 Maintenance                                          and                         and         Activities                   Operational
                    Vehicles                                     Engines                                    Maintenance                                   Production
                                                  Production                  Machinery                                     Vehicles
                                                                                                                                                           Operator
                                                   Operator

      Ton               Ton             Ton           Ton          Ton            Ton            Ton            Ton             Ton            Ton             Ton
     Tons              Tons            Tons          Tons         Tons           Tons           Tons           Tons            Tons           Tons            Tons




     0,33              49,00          6.708,00        0,66          2             12              6              0               1          3.885,00            4




 Dikelola dengan cara dikumpulkan di suatu tempat yang telah
  disediakan sebagai TPS sebelum diserahkan kepada pihak            Dikelola dengan cara dikumpulkan di suatu tempat yang telah disediakan sebagai TPS sebelum
ketiga. Perseroan bekerja sama dengan pihak ketiga yang telah      diserahkan kepada pihak ketiga. Perseroan bekerja sama dengan pihak ketiga yang telah memiliki
    memiliki izin dan sertifikat dalam mengelola limbah B3.                                 izin dan sertifikat dalam mengelola limbah B3.
    B3 waste is managed by collecting it in a place that has        B3 waste is managed by collecting it in a place that has been provided as a Temporary Disposal
   been provided as a Temporary Disposal Site (TPS) before               Site (TPS) before being handed over to a third party. The Company cooperates with
  being handed over to a third party. The Company cooperates                         a third party that has a permit and certificate in managing
      with a third party that has a permit and certificate in                                                  B3 waste.
                       managing B3 waste.




       -                 -               -             -            -              -              -              -               -              -               -




       -                 -               -             -            -              -              -              -               -              -               -




     0,33              49,00          6.708,00        0,66          2             12              6              0               1          3.885,00            4




       -                 -               -             -            -              -              -              -               -              -               -




       -                 -               -             -            -              -              -              -               -              -               -




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          Performance Overview in 2024                      Management Report                             Company Profile




Tumpahan yang Terjadi [POJK F.15]                                      Spills [POJK F.15]

Perseroan memastikan bahwa seluruh limbah, baik B3 maupun              The Company ensures that all waste, both toxic and hazardous
non-B3, dikelola sesuai dengan peraturan yang berlaku. Pada            as well as non-toxic and hazardous waste, is managed in
tahun 2024, tidak tercatat adanya insiden tumpahan signifikan          accordance with applicable regulations. In 2024, there were
di seluruh lokasi operasional Perseroan, sehingga tidak                no significant spill incidents recorded at all of the Company's
menimbulkan dampak besar terhadap lingkungan maupun                    operational locations, so that it did not cause any major impact
masyarakat sekitar.                                                    on the environment or surrounding community.



Penggunaan Energi [GRI 3-3] [POJK F.7]                                 Energy Consumption [GRI 3-3] [POJK F.7]

Perseroan mengelola energi secara bijaksana untuk                      The Company manages energy wisely to support sustainable
mendukung operasional yang berkelanjutan dan mengurangi                operations and reduce environmental impacts. The energy
dampak lingkungan. Energi yang digunakan mencakup:                     consumption includes:
1. Listrik dari Perusahaan Listrik Negara (PLN), digunakan             1. Electricity from the State Electricity Company (PLN), used
   untuk penerangan kantor Head Office di Surabaya dan                    for lighting its Head Offices in Surabaya and Jakarta,
   Jakarta, fasilitas gudang, kegiatan maintenance, utility,              warehouse facilities, maintenance activities, utilities, and
   serta proses produksi;                                                 production processes;
2. Bahan bakar minyak (BBM) dari PT Pertamina (Persero),               2. Petroleum fuel (BBM) from PT Pertamina (Persero), used
   dimanfaatkan untuk mendukung distribusi produk dan                     to support product distribution and heavy equipment
   operasional alat berat di beberapa pabrik; serta                       operations in several factories; and
3. Energi terbarukan yang dihasilkan oleh Pembangkit Listrik           3. Renewable energy generated by the 1.4 MWp Solar Power
   Tenaga Surya (PLTS) berkapasitas 1,4 MWp di Pabrik Gresik,             Plant (PLTS) at Gresik, Cikande, and Batang Factories.
   Cikande, dan Batang.


Untuk mendukung efisiensi energi, Perseroan telah                      To support energy efficiency, the Company has implemented the
menerapkan langkah-langkah strategis berikut.                          following strategic measures.
1. Mengganti lampu konvensional dengan lampu light emitting            1. Replacing conventional lamps with Light Emitting Diode
   diode (LED) bersertifikasi Standar Nasional Indonesia                    (LED) lamps certified by the Indonesian National Standard
   (SNI), serta mengatur timer pada sistem air conditioner (AC)             (SNI), and setting the timer on the air conditioner (AC)
   di Head Office agar hanya beroperasi hingga pukul 17.00 WIB.             system in its Head Offices to only operate until 17.00 WIB.
2. Melakukan inovasi dalam proses produksi untuk                       2. Innovating in the production process to reduce energy
   mengurangi konsumsi energi.                                              consumption.
3. Menggunakan teknologi telemetri pada tangki gas pelanggan           3. Using telemetry technology on customer gas tanks to
   untuk mengurangi frekuensi pengiriman dan konsumsi BBM.                  reduce frequency of delivery and fuel consumption.
4. Bekerja sama dengan PT Samudera Biru International                  4. Collaborating with PT Samudera Biru International to
   untuk mengembangkan kapasitas PLTS sebagai bagian dari                   develop solar power plants (PLTS) capacity as part of its
   transisi menuju energi bersih.                                           transition to clean energy.
5. Mengimbau karyawan untuk mematikan listrik yang tidak               5. Encouraging employees to turn off unused electricity by
   digunakan melalui pemasangan spanduk dan kampanye                        posting banners and energy saving campaigns.
   hemat energi.
6. Melakukan digitalisasi terhadap proses bisnis, memungkinkan         6. Digitizing business processes, enabling the Company to
   Perseroan untuk mengurangi pemakaian kertas.                           reduce paper usage.




262     PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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         Analisis dan Pembahasan Manajemen                         Tata Kelola Perusahaan yang Baik                              Laporan Keberlanjutan
         Management Discussion and Analysis                           Good Corporate Governance                                   Sustainability Report




Informasi lebih lanjut mengenai penggunaan energi Perseroan                             Further information regarding the Company's energy consumption
diungkapkan dalam tabel berikut. [GRI 302-1, 302-3, 302-4]                              is presented in the following table. [GRI 302-1, 302-3, 302-4]
[POJK F.6] [ESG E-03]                                                                   [POJK F.6] [ESG E-03]


                                       Satuan
             Uraian                                           2024                      2023*)                      2022*)                      Description
                                        Unit
 ENERGI TAK TERBARUKAN / NON-RENEWABLE ENERGY
                                         kWh              554.833.369                573.917.131                 548.054.807
 Listrik dari PLN                                                                                                                                Electricity from PLN
                                          GJ                 1.997.399                  2.066.100                  1.972.996
                                        Liter                4.247.957                  4.129.600                  4.076.833
 Bahan Bakar Minyak (Solar)                                                                                                                  Petroleum Fuel (Diesel)
                                          GJ                   146.130                    142.058                    140.243
 Total Energi Tak Terbarukan              GJ                 2.143.528                  2.208.158                  2.113.239           Total Non-Renewable Energy
 ENERGI TERBARUKAN / RENEWABLE ENERGY
                                         kWh                   780.688                    639.224                    768.243
 Tenaga Surya                                                                                                                                             Solar Energy
                                          GJ                      2.810                     2.301                       2.766
 Total Energi                             GJ                 2.146.339                 2.210.459                   2.116.004                              Total Energy
 Total Produksi Gas                       m3              652.135.572                654.189.091                 631.377.315                    Total Gas Production
 Intensitas Energi                      GJ/m3                 0,003291                  0,003379                  0,0033551                          Energy Intensity
 Efisiensi Energi                       GJ/m3                 0,000088                (0,000028)                        n/a**)                      Energy Efficiency

*) Disajikan kembali. / Restated.
**) Data intensitas dan efisiensi energi untuk tahun 2022 tidak disajikan karena adanya perbedaan cakupan data dibandingkan tahun 2021, sehingga tidak memungkinkan
    dilakukan perbandingan yang setara. / Energy intensity and efficiency data for 2022 are not presented due to differences in data coverage compared to 2021, making an
    equivalent comparison impossible.

Hasil dari implementasi langkah-langkah efisiensi energi terlihat                       The results of energy efficiency measures can be seen from
dari penurunan konsumsi listrik 19.083 MWh, yang setara dengan                          decrease in electricity consumption by 19,083 MWh, which is
penghematan 68.701 GJ energi. Selain itu, intensitas energi                             equivalent to saving 68,701 GJ of energy. In addition, energy
pada tahun 2024 tercatat sebesar 0,003291 GJ/m³, menunjukkan                            intensity in 2024 was recorded at 0.003291 GJ/m³, indicating an
peningkatan efisiensi dibandingkan tahun sebelumnya. Selain itu,                        increase in efficiency compared to the previous year. In addition,
penggunaan PLTS di Pabrik Gresik, Batang, dan Cikande menjadi                           the use of PLTS at Gresik, Batang, and Cikande Factories is the
langkah awal Perseroan dalam mendorong transisi menuju energi                           Company's initial step in driving the transition to clean energy.
bersih. Meski kontribusinya terhadap kebutuhan listrik pabrik                           Although its contribution to the factory's electricity needs is still
masih terbatas, PLTS telah dimanfaatkan untuk mendukung                                 limited, PLTS have been used to support its operations such as
operasional seperti penerangan dan sebagian proses produksi.                            lighting and part of the production process.



Pengelolaan Emisi [GRI 3-3] [POJK F.12]                                                 Emission Management [GRI 3-3] [POJK F.12]

Pengelolaan emisi gas rumah kaca (GRK) menjadi salah satu                               Management of Greenhouse Gas (GHG) emissions is one of
prioritas Perseroan dalam mendukung pengendalian dampak                                 the Company's priorities in supporting environmental impact
lingkungan. Emisi GRK yang dihasilkan Perseroan berasal dari                            control. GHG emissions produced by the Company come from
2 sumber utama, yakni:                                                                  2 main sources, they are:
1. Cakupan 1: Emisi langsung dari penggunaan BBM jenis                                  1. Scope 1: Direct Emissions from the use of diesel fuel for
    solar untuk distribusi produk dan pengoperasian alat berat                              product distribution and the operation of heavy equipment
    di pabrik, serta penggunaan refrigeran di area pabrik.                                  in the factory, as well as the use of refrigerants in factory
    Perseroan menghitung emisi menggunakan metode                                           areas. The Company calculates emissions using the
    activity-based, yang mengukur emisi berdasarkan aktivitas                               activity-based method, which measures emissions based
    spesifik. Data untuk perhitungan dikumpulkan dari                                       on specific activities. Data for the calculation is collected
    berbagai sumber aktivitas emisi di seluruh Entitas Anak                                 from various sources of emission activities across the
    Perseroan; serta                                                                        Company's Subsidiaries; and
2. Cakupan 2: Emisi tidak langsung yang dihasilkan dari                                 2. Scope 2: Indirect Emissions resulting from electricity
    konsumsi listrik yang dipasok oleh PLN. Perseroan                                       consumption supplied by PLN. The Company calculates
    menghitung emisi menggunakan metode location-based,                                     emissions using the location-based method, which refers to
    yang mengacu pada faktor emisi rata-rata dari jaringan                                  the average emission factor of the national power network.
    listrik nasional. Metode ini memberikan gambaran umum                                   This method provides an overview of emissions resulting
    mengenai emisi yang dihasilkan dari konsumsi listrik,                                   from electricity consumption, with calculations based on
    dengan perhitungan berdasarkan faktor emisi yang                                        emission factors set by the Indonesian Government.
    ditetapkan oleh Pemerintah Indonesia.




                                                                                                       PT Samator Indo Gas Tbk 2024 Integrated Report             263
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                  Kilas Kinerja 2024                                      Laporan Manajemen                                           Profil Perusahaan
             Performance Overview in 2024                                 Management Report                                            Company Profile




Sementara itu, emisi dari perjalanan dinas (cakupan 3) belum                            Meanwhile, emissions from business travel (scope 3) cannot
dapat dilaporkan dikarenakan pengumpulan data yang sulit                                yet be reported due to the difficulty of collecting data from third
dari pihak ketiga. Informasi lebih lanjut mengenai emisi                                parties. Further information on the Company's emissions is
yang dihasilkan Perseroan diungkapkan dalam tabel berikut.                              presented in the following table. [GRI 305-1, 305-2, 305-4, 305-5]
[GRI 305-1, 305-2, 305-4, 305-5] [POJK F.11] [ESG E-02]                                 [POJK F.11] [ESG E-02]


                                        Satuan
             Uraian                                              2024                      2023*)                    2022*)                      Description
                                         Unit

 Emisi GRK Cakupan 1                                               16.584                     15.577                    17,708                 Scope 1 GHG Emission
 Penambahan (Pengurangan)                                                                                                                        Addition (Reduction)
                                                                    1.007                     (2.131)                     n/a   **)
 Emisi GRK Cakupan 1                                                                                                                           Scope 1 GHG Emission
 Emisi GRK Cakupan 2                                              447.965                   463.484                    441.736                 Scope 2 GHG Emission
 Penambahan (Pengurangan)                                                                                                                        Addition (Reduction)
                                      Ton CO2-eq                 (15.519)                     21.748                      n/a**)
 Emisi GRK Cakupan 2                                                                                                                           Scope 2 GHG Emission
 Total Emisi GRK                                                  464.549                   479.061                   459.444                     Total GHG Emission
 Total Penambahan                                                                                                                           Total Addition (Reduction)
                                                                 (14.512)                     19.617                      n/a**)
 (Pengurangan) Emisi GRK                                                                                                                                GHG Emission
 Penyerapan Emisi GRK                                                     -                         -                            -        Absorption of GHG Emission
 Total Produksi Gas                         m3               652.135.572                654.189.091               631.377.315                     Total Gas Production
 Intensitas Emisi                                                                                                                                       Scope 1 GHG
                                                               0,0000254                  0,0000238                 0,0000280
 GRK Cakupan 1                                                                                                                                      Emission Intensity
 Intensitas Emisi                   Ton CO2-eq/ m3                                                                                                      Scope 2 GHG
                                                               0,0006869                  0,0007085                 0,0006996
 GRK Cakupan 2                                                                                                                                      Emission Intensity
 Total Intensitas Emisi                                        0,0007124                 0,0007323                  0,0007277                Total Emission Intensity
*) Disajikan kembali. / Restated.
**) Data intensitas dan efisiensi energi untuk tahun 2022 tidak disajikan karena adanya perbedaan cakupan data dibandingkan tahun 2021, sehingga tidak memungkinkan
    dilakukan perbandingan yang setara. / Energy intensity and efficiency data for 2022 are not presented due to differences in data coverage compared to 2021, making an
    equivalent comparison impossible.



Pada tahun 2024, total emisi GRK Perseroan tercatat sebesar                             In 2024, the Company's total GHG emissions were recorded
464.549 Ton CO₂-eq, menurun dibandingkan 479.061 Ton CO₂-eq                             at 464,549 tons of CO₂-eq, which is lower than 479,061 tons of
pada tahun sebelumnya. Penurunan ini terutama disebabkan                                CO₂-eq recorded in previous year. This decline is mainly due to
oleh peremajaan peralatan lama, yang meningkatkan                                       the modernization of outdated equipment, which has improved
efisiensi operasional dan menekan konsumsi energi. Selain                               operational efficiency and reduced energy consumption.
itu, optimalisasi proses produksi serta pemanfaatan energi                              In addition, optimization of the production process and utilization
terbarukan juga berkontribusi dalam mengurangi emisi. Secara                            of renewable energy also contributed to reducing emissions.
rinci, emisi cakupan 1 mencapai 16.584 Ton CO₂-eq, sedangkan                            In detail, scope 1 emissions reached 16,584 Tons of CO₂-eq,
cakupan 2 menyumbang 447.965 Ton CO₂-eq. Sementara                                      while scope 2 emissions contributed 447,965 tons of CO₂-eq.
itu, intensitas emisi GRK pada tahun 2024 tercatat sebesar                              Meanwhile, the intensity of GHG emissions in 2024 was recorded
0,0007124 Ton CO₂-eq/m³, menunjukkan penurunan sebesar 2,72%                            at 0.0007124 tons of CO₂-eq/m³, showing a decrease of 2.72%
dibandingkan tahun sebelumnya. Hal ini sejalan dengan tujuan                            compared to previous year. This is in line with the Company's
Perseroan dalam senantiasa meningkatkan efisiensi energi,                               goal of continuously improving energy efficiency, expanding
memperluas penggunaan sumber energi yang lebih ramah                                    the use of more eco-friendly energy sources, and supporting
lingkungan, serta mendukung target dekarbonisasi nasional.                              the national de-carbonization target.


Sebagai bagian dari komitmen untuk mengurangi emisi,                                    As part of its commitment to reduce emissions, the Company
Perseroan telah mengimplementasikan berbagai langkah                                    has taken following strategic measures.
strategis sebagai berikut.
1. Penerapan Konsep Green Factory                                                       1. Applying the Green Factory Concept
    Menghijaukan lahan yang tidak terbangun di pabrik dengan                               Greening undeveloped land in the factory by planting plants
    menanam tanaman untuk mengurangi polusi udara dan                                      to reduce air pollution and create a shady and beautiful
    menciptakan lingkungan pabrik yang rindang dan asri.                                   factory environment.
2. Pemanfaatan teknologi pemisahan dan penangkapan                                      2. Utilization of Carbon Capture and Utilization (CCU)
    karbon (Carbon Capture and Utilization/CCU)                                            technology
    Memanfaatkan gas karbon dioksida (CO₂) sebagai substitusi                              Utilizing carbon dioxide (CO₂) gas as a substitute for
    asam sulfat dalam proses netralisasi air limbah. Pendekatan                            sulfuric acid in the wastewater neutralization process.




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     ini tidak hanya mengurangi emisi gas rumah kaca, tetapi juga             This approach not only reduces greenhouse gas emissions
     menghadirkan solusi ramah lingkungan dalam pengelolaan                   but also provides an environmentally friendly solution for
     limbah industri, sekaligus mendukung efisiensi operasional               industrial waste management, while supporting operational
     dan kontribusi terhadap praktik keberlanjutan.                           efficiency and contributing to sustainable practices.
3.   Transisi Energi Bersih                                              3.   Clean Energy Transition
     Mengganti bahan bakar solar secara bertahap dengan                       Gradually replacing diesel fuel with more eco-friendly
     bahan bakar dexlite yang lebih ramah lingkungan.                         dexlite fuel.
4.   Pengelolaan Konsumsi Listrik                                        4.   Management of Electricity Consumption
     a. Membatasi waktu penggunaan listrik di kantor Head                     a. Limiting the time of electricity use in its Head Offices
           Office dan penerangan jalan umum; serta                                 and public street lighting; and
     b. Operasional listrik di kantor hanya menyala selama                    b. Electricity operations in the office are only on for
            9 jam pada hari kerja dan mati 24 jam di hari libur.                   9 hours on weekdays and off 24 hours on weekdays.
5.   Efisiensi Distribusi Produk                                         5.   Product Distribution Efficiency
     a. Mengimplementasikan Transportation Management                         a. Implementing Transportation Management System for
           System untuk Schedule and Route Optimization; serta                     Schedule and Route Optimization; and
     b. Menggunakan truk distribusi dengan mesin berstandar                   b. Using distribution trucks with Euro 4 standard engines,
           Euro 4, yang memiliki tingkat emisi lebih rendah.                       which have lower emission levels.
6.   Penerapan Proyek Enhance Oil Recovery (EOR)                         6.   Implementation of Enhanced Oil Recovery (EOR) Project
     a. Menjajaki penerapan teknologi EOR bersama                             a. Exploring the implementation of EOR technology with
           PT Pertamina EP di fasilitas CO2 removal di Subang dan                  PT Pertamina EP at CO2 removal facilities in Subang and
           Cilamaya.                                                               Cilamaya.
     b. Gas CO2 dari proses separasi ditangkap menggunakan                    b. CO2 gas from the separation process is collected using
           sistem absorbsi berbasis methyl diethanolamine                          a methyl diethanolamine (MDEA)-based absorption
           (MDEA), menurunkan kandungan CO2 hingga kurang                          system, reducing CO2 content to less than 5%, which is
           dari 5% untuk diolah menjadi produk bernilai ekonomis                   to be processed into products with economic value for
           bagi industri.                                                          the industry.


Dengan langkah-langkah tersebut, Perseroan terus berkomitmen             With these measures, the Company is continuously committed
untuk mengurangi dampak lingkungan, mendukung keberlanjutan              to reducing environmental impacts, supporting operational
operasional, dan memberikan kontribusi positif bagi pelestarian          sustainability, and providing a positive contribution to
lingkungan.                                                              environmental conservation.


Komitmen Terhadap Net Zero Emission [ESG E-06, E-07]                     Commitment to Net Zero Emissions [ESG E-06, E-07]
Perseroan berkomitmen untuk berperan aktif dalam pengendalian            The Company is committed to actively participating in addressing
perubahan iklim global melalui target Net Zero Emission                  global climate change by targeting Net Zero Emissions by 2060.
pada tahun 2060. Net Zero merupakan kondisi di mana emisi                Net Zero refers to a state in which greenhouse gas emissions
gas rumah kaca yang dilepaskan ke atmosfer sepenuhnya                    released into the atmosphere are fully balanced by the amount of
diseimbangkan dengan jumlah emisi yang diserap atau                      emissions absorbed or eliminated, resulting in no net increase
dieliminasi, sehingga tidak ada peningkatan bersih emisi. Untuk          in emissions. To support this commitment, the Company has
mendukung komitmen tersebut, Perseroan telah menyusun                    developed a Decarbonization Roadmap covering reductions in
Decarbonization Roadmap yang mencakup pengurangan emisi                  Scope 1 emissions (direct emissions from fossil fuels) and Scope
Cakupan 1 (emisi langsung dari bahan bakar fosil) dan Cakupan            2 emissions (indirect emissions from electricity consumption).
2 (emisi tidak langsung dari konsumsi listrik).


Sebagai bagian dari implementasi roadmap tersebut, Perseroan             As part of the roadmap implementation, the Company has set
menetapkan rencana aksi yang terfokus pada tahun 2025, meliputi:         out focused action plans for 2025, including:
1. Pengurangan Emisi Cakupan 1                                           1. Scope 1 Emission Reductions
   a. Transisi Armada Kendaraan                                              a. Vehicle Fleet Transition
       Perseroan akan mulai mengimplementasikan strategi                         The Company will begin implementing a green mobility
       green mobility melalui pengurangan ukuran armada,                         strategy by downsizing its fleet, optimizing routes, and
       optimasi rute, serta penggantian kendaraan berbahan                       replacing fossil-fueled vehicles with electric vehicles
       bakar fosil dengan kendaraan listrik (EV), yang                           (EVs), scheduled to commence in June 2025.
       dijadwalkan mulai berjalan pada Juni 2025.




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   b. Penggunaan Bahan Bakar Rendah Emisi                                  b. Low-Emission Fuel Consumption
      Penggantian bahan bakar diesel pada generator                           Diesel fuel in generators will be replaced with B40
      dengan biodiesel B40 sebagai alternatif yang lebih                      biodiesel as a more environmentally friendly alternative.
      ramah lingkungan.
   c. Audit Efisiensi dan Kebocoran                                        c.
                                                                            Efficiency and Leakage Audits
      Dilakukan audit terhadap mesin produksi untuk                         Production machinery will be audited starting in Q1
      mengidentifikasi titik-titik boros energi dan potensi                 2025 to identify energy inefficiencies and potential
      kebocoran, dimulai pada Kuartal I-2025.                               leaks.
   d. Manajemen Refrigeran                                               d. Refrigerant Management
      Audit infrastruktur pendingin serta studi kelayakan                   Cooling infrastructure will be audited, and a feasibility
      penggantian refrigeran berpotensi pemanasan global                    study will be conducted to replace high-global-
      tinggi (high-GWP) dengan alternatif yang lebih rendah.                warming-potential (high-GWP) refrigerants with lower-
                                                                            impact alternatives.
2. Pengurangan Emisi Cakupan 2                                        2. Scope 2 Emission Reductions
   a. Peningkatan Efisiensi Energi                                       a. Energy Efficiency Improvements
      Audit menyeluruh terhadap penggunaan energi di                        A comprehensive audit on energy consumption will
      seluruh fasilitas operasional, termasuk pabrik dan                    be conducted across operational facilities, including
      stasiun pengisian, akan dimulai pada Kuartal I-2025.                  plants and refilling stations, beginning in Q1 2025.
      Perseroan juga akan mengganti pencahayaan dengan                      The Company will also replace lighting with LED bulbs
      lampu LED dan mengadopsi variable frequency drives                    and adopt variable frequency drives (VFDs) for pumps
      (VFD) pada pompa dan motor untuk meningkatkan                         and motors to improve efficiency.
      efisiensi.
   b. Pemanfaatan Energi Terbarukan                                        b. Renewable Energy Consumption
      Pemasangan panel surya (solar PV) akan diperluas                        Solar panel (solar PV) installations will be expanded in
      di    lokasi-lokasi    yang   memungkinkan     untuk                    suitable locations to maximize direct use of renewable
      memaksimalkan penggunaan energi terbarukan secara                       energy.
      langsung.
   c. Sertifikasi Energi Terbarukan                                        c.   Renewable Energy Certification
      Perseroan akan mengakuisisi Renewable Energy                              The Company will acquire Renewable Energy
      Certificates (RECs) sebagai bagian dari upaya                             Certificates (RECs) as part of its efforts to support the
      mendukung pengadaan energi dari sumber yang lebih                         procurement of energy from more sustainable sources.
      berkelanjutan.


Melalui implementasi inisiatif-inisiatif tersebut, Perseroan          Through the implementation of these initiatives, the Company
menargetkan pengurangan emisi gas rumah kaca Cakupan                  targets a 23.60% reduction in Scope 1 and 2 Greenhouse Gas
1 dan 2 sebesar 23,60% hingga tahun 2033, sejalan dengan              Emissions by 2033, in line with its long-term commitment to
komitmen jangka panjang terhadap keberlanjutan lingkungan.            environmental sustainability.



Pemakaian Air [POJK F.8]                                              Water Use [POJK F.8]

Perseroan menggunakan air bersih yang disuplai dari pihak             The Company uses clean water supplied by a third party,
ketiga, yaitu Perusahaan Daerah Air Minum (PDAM), untuk               namely the Local Water Supply Utility (PDAM), to support office
mendukung kebutuhan operasional sehari-hari kantor dan                daily operational needs and the cooling system at gas plants.
sistem pendingin di pabrik gas. Untuk mengelola penggunaan            To manage water use wisely and prevent clean water shortages,
air secara bijaksana dan mencegah kelangkaan air bersih,              the Company has taken several strategic measures, such as:
Perseroan menerapkan beberapa langkah strategis, seperti:
1. Mendaur ulang air untuk digunakan kembali dalam sistem             1. Recycling water for reuse in gas plant cooling system;
    pendinginan pabrik gas;
2. Mengadakan kampanye hemat air melalui pemasangan                   2. Holding a water saving campaign by posting brochures in
    brosur di area penggunaan air seperti kamar mandi;                   water use areas such as in bathrooms;
3. Menggunakan kran otomatis untuk meminimalkan                       3. Using automatic faucets to minimize water waste;
    pemborosan air;




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4. Mengganti pipa air yang bocor secara cepat untuk                      4. Replacing leaking water pipes as soon as possible to avoid
   menghindari kehilangan air; serta                                        water loss; and
5. Menggunakan flow meter untuk memantau dan                             5. Using flow meters to monitor and evaluate monthly water
   mengevaluasi konsumsi air secara bulanan.                                usage.


Penggunaan air Perseroan dalam 3 tahun terakhir diungkapkan              The Company's water use in the last 3 years is presented as
sebagai berikut. [GRI 303-5] [ESG E-04]                                  follows. [GRI 303-5] [ESG E-04]


                                      Satuan
           Uraian                                      2024                   2023                   2022                      Description
                                       Unit

 Air dari PDAM                       Megaliter            1,187                   1,285                  1,159                            PDAM Water
 Total Produksi Gas                      m3         652.135.572            654.189.091             631.377.315                 Total Gas Production
 Intensitas Penggunaan Air         Megaliter/m3    0,000001819            0,000001965             0,000001836                   Water Use Intensity



Pengelolaan Air Limbah [GRI 303-4] [POJK F.8]                            Wastewater Treatment [GRI 303-4] [POJK F.8]
Pemanfaatan air dalam operasional Perseroan menghasilkan                 The use of water in the Company's operations produces
limbah cair yang harus dikelola secara bertanggung jawab                 liquid waste that must be managed responsibly to prevent
untuk mencegah dampak negatif terhadap lingkungan. Sumber                negative impacts on the environment. The main source of this
utama air limbah ini berasal dari aktivitas produksi dan                 wastewater comes from production activities and domestic
pengelolaan limbah domestik di area operasional.                         waste management in operational areas.


Sebagai langkah pengelolaan, Perseroan memanfaatkan                      In its management, the Company utilizes a Wastewater
Instalasi Pengolahan Air Limbah (IPAL) dengan kapasitas                  Treatment Plant (IPAL) with an average discharge capacity of
rata-rata pembuangan 22 m³/hari. Sebelum air limbah dialirkan            22 m³/day. Before the wastewater is discharged into drainage
ke drainase atau perairan umum, kualitasnya dipastikan                   or public waters, its quality is ensured to meet applicable
memenuhi standar yang berlaku melalui pemantauan rutin                   standards through regular monitoring every month.
yang dilakukan setiap bulan.


Upaya yang dilakukan Perseroan dalam mengelola air limbah                Efforts made by the Company in managing wastewater are as
diungkapkan sebagai berikut.                                             follows.




    Memastikan kualitas air limbah                    Melaksanakan pemantauan                              Membersihkan saluran air
   sesuai dengan standar yang diatur                kualitas dan debit air buangan                       buangan dan membuat kolam
     dalam Peraturan Lingkungan                     secara harian, bulanan, hingga                       pemeliharaan ikan di beberapa
       Hidup No. 5 Tahun 2014.                    enam bulanan melalui laboratorium                         lokasi sebagai indikator
                                                    lingkungan terakreditasi, serta                              biomonitoring.
                                                   melaporkan hasilnya kepada pihak
                                                           internal terkait.
     Ensuring wastewater quality                    Conducting daily, monthly, and                      Cleaning wastewater channels
   complies with the standards set in                 semi-annual monitoring of                        and establishing fish maintenance
      Environmental Regulation                     wastewater quality and discharge                     ponds at several locations as a
            No. 5 of 2014.                           volume through an accredited                           biomonitoring indicator.
                                                     environmental laboratory and
                                                    reporting the results to relevant
                                                            internal parties.




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Berikut pembuangan air limbah Perseroan yang disajikan                   The Company's wastewater disposal data is presented below
berdasarkan klasifikasi kualitas dan tujuan pembuangan,                  based on quality classification, disposal purpose, and type.
serta jenisnya. [GRI 303-4]                                              [GRI 303-4]


                                             Satuan
                 Uraian                                     2024             2023              2022                 Description
                                              Unit

 Total Pembuangan Air Berdasarkan                                                                          Total Water Disposal by Disposal
                                                            308,39           327,54            302,98
 Kualitas dan Tujuan Pembuangan              Megaliter                                                                QQuality and Purpose
   Ke Air Permukaan                                         308,39           327,54            302,98                    To Surface Water
   Ke Air Tanah                                                  -                -                 -                     To Groundwater
   Ke Air Laut                                                   -                -                 -                           To Sea Water
 Total Pembuangan Air                                                                                                   Total Water Disposal
                                             Megaliter      308,39           327,54            302,98
 Berdasarkan Jenis                                                                                                                   by Type
   Air Laut                                                      -                -                 -                             Sea Water
   Air Tawar                                                308,39           327,54            302,98                           Fresh Water




Keanekaragaman Hayati [POJK F.9, F.10]                                   Biodiversity [POJK F.9, F.10]

Perseroan memahami pentingnya menjaga kelangsungan                       The Company recognizes the importance of maintaining
keanekaragaman hayati sebagai bagian dari komitmen terhadap              biodiversity sustainability as part of its commitment to
keberlanjutan. Keanekaragaman hayati mencakup semua                      sustainability. Biodiversity includes all forms of life, such as
bentuk kehidupan, seperti tumbuhan, hewan, mikroorganisme,               plants, animals, microorganisms, and the ecological interactions
serta interaksi ekologis yang mendukung ekosistem. Ekosistem             that support ecosystems. These ecosystems provide important
ini memberikan manfaat penting bagi manusia, termasuk                    benefits to humans, including the provision of clean water, fresh
penyediaan air bersih, udara segar, keamanan pangan,                     air, food security, health, and welfare. [GRI 3-3]
kesehatan, dan kesejahteraan. [GRI 3-3]


Sebagai langkah mitigasi risiko terhadap keanekaragaman                  In order to mitigate risks to biodiversity, all of the Company's
hayati, seluruh pabrik Perseroan berlokasi di kawasan industri           factories are located in developed industrial areas and are not
yang telah dikembangkan dan tidak berdekatan dengan                      adjacent to environmental conservation areas. This placement
kawasan konservasi lingkungan. Penempatan ini memastikan                 ensures that operational activities do not threaten natural
kegiatan operasional tidak mengancam ekosistem alami atau                ecosystems or protected species.
spesies yang dilindungi.


Langkah keberlanjutan ini juga tercermin dalam distribusi                This sustainability measure is also reflected in the distribution
produk gas yang menggunakan tanker dan tabung yang dapat                 of gas products using reusable tankers and cylinders.
digunakan kembali. Proses distribusi dilakukan sesuai dengan             The distribution process is carried out in accordance with
standar keselamatan dan lingkungan untuk mencegah dampak                 safety and environmental standards to prevent negative
negatif terhadap ekosistem di sekitar wilayah operasional.               impacts on the ecosystem around the operational area.
[GRI 304-1, 304-2] [POJK F.9]                                            [GRI 304-1, 304-2] [POJK F.9]


Selain itu, Perseroan juga aktif dalam program penghijauan               In addition, the Company is also actively participated in
seperti program penanaman 149 pohon di Ruang Terbuka                     reforestation programs such as the planting program of
Hijau (RTH) Banjarbaru, Jakarta, dan Surabaya dalam program              149 trees in the Green Open Space (RTH) of Banjarbaru, Jakarta,
“Safari Ramadhan” serta program revitalisasi Sungai Jagir                and Surabaya in the "Safari Ramadhan" program and the
dan sekitarnya. Hal ini menunjukkan komitmen Perseroan                   revitalization program of the Jagir River and its surroundings.
terhadap pentingnya menjaga kebersihan lingkungan demi                   This shows the Company's commitment to the importance of
terciptanya ruang yang nyaman bagi berbagai aktivitas.                   maintaining environmental cleanliness to create a comfortable
[GRI 304-3] [POJK F.10]                                                  space for various activities. [GRI 304-3] [POJK F.10]




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Pengaduan Terkait Lingkungan Hidup                                      Complaints Regarding the Environment
[POJK F.16]                                                             [POJK F.16]


Pusat pengaduan masalah terkait lingkungan dapat                        Environmental-related complaints can be sent to email
disampaikan melalui email (whistleblower@samator.com).                  (whistleblower@samator.com). Every complaint received will
Setiap pengaduan yang masuk akan melalui proses verifikasi              go through a verification process before being responded to
sebelum direspons oleh pihak yang berwenang. Sepanjang                  by the authorities. Over the course of 2024, the Company did
tahun 2024, Perseroan tidak menerima denda maupun sanksi                not receive any fines or non-monetary sanctions related to
non-moneter terkait ketidakpatuhan terhadap undang-undang               non-compliance with environmental laws and regulations.
dan peraturan lingkungan hidup. Selain itu, tidak ada kasus             In addition, no environment-related complaint was resolved
pengaduan lingkungan yang diselesaikan melalui mekanisme                through dispute mechanisms, including filing the case to courts.
sengketa, termasuk pengajuan ke pengadilan.




Kinerja Keberlanjutan Sosial
Social Sustainability Performance


Keberhasilan Perseroan dalam menjalankan operasional yang               The Company's success in maintaining sustainable operations
berkelanjutan tidak terlepas dari tanggung jawab terhadap               is closely tied to its responsibility towards employees, the
karyawan, masyarakat, dan produk yang dihasilkan. Untuk                 community, and the products it produces. To ensure this
memastikan keberlanjutan tersebut, Perseroan mengadopsi                 sustainability, the Company adopts an integrated approach
pendekatan yang terintegrasi di berbagai bidang, mencakup               in various fields, including human resource management,
pengelolaan sumber daya manusia, kesehatan dan keselamatan              Occupational Health and Safety (OHS), community development,
kerja (K3), pengembangan masyarakat, serta tanggung jawab               and responsibility for products and services. Through this
terhadap produk dan layanan. Melalui pendekatan yang                    holistic approach, the Company is not only committed to
holistik ini, Perseroan tidak hanya berkomitmen menciptakan             creating economic value but also providing a positive impact on
nilai ekonomi tetapi juga memberikan dampak positif kepada              the community and the surrounding environment, in line with
masyarakat dan lingkungan sekitar, sejalan dengan tujuan                global sustainability goals. [GRI 3-3]
keberlanjutan global. [GRI 3-3]



Pengelolaan Sumber Daya Manusia                                         Human Resource Management

Sumber daya manusia (SDM) merupakan aset utama dalam                    Human resources (HR) are the main asset in supporting
mendukung keberhasilan Perseroan untuk mencapai visi, misi,             the Company's success in achieving its vision, mission, and
dan target yang telah ditetapkan. Sebagai penggerak utama               targets. As the main driver of business, reliable HR is the key
bisnis, SDM yang andal menjadi kunci dalam menjaga daya                 to maintaining competitiveness amidst industrial competition.
saing di tengah persaingan industri. Oleh karena itu, Perseroan         Therefore, the Company is committed to managing HR in a
berkomitmen untuk mengelola SDM secara terstruktur                      structured and responsible manner by applying an integrated
dan bertanggung jawab dengan menerapkan sistem                          management system, thus creating a work environment that
manajemen yang terintegrasi, menciptakan lingkungan kerja               supports employee growth and encourages productivity.
yang mendukung pertumbuhan karyawan dan mendorong
produktivitas.


Pengelolaan SDM dilakukan oleh Divisi Human Capital (HC)                HR management is carried out by the Human Capital (HC)
dengan metode shared service, yang memungkinkan seluruh                 Division with a shared service method, which enables all
bagian organisasi menerima dukungan optimal dalam                       parts of the organization to receive optimal support in HR
pengelolaan SDM. Divisi HC bertanggung jawab kepada                     management. The HC Division is responsible to the Chief of
Chief of People, Organization, and Transformation (CPOT), yang          People, Organization, and Transformation (CPOT), who then
selanjutnya melapor kepada Direktur Utama. Struktur ini                 reports to the President Director. This structure ensures that
memastikan pengelolaan SDM berjalan efisien dan selaras                 HR management runs efficiently and in line with the strategic
dengan kebutuhan strategis organisasi.                                  needs of the organization.




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Selain itu, Perseroan senantiasa memastikan bahwa karyawan             In addition, the Company always ensures that employees are
ditempatkan sesuai dengan profil kompetensi, mindset, dan              placed according to the competency profile, mindset, and
etos kerja yang mendukung pengembangan pasar. Pemantauan               work ethic that support market development. Performance
kinerja juga dilakukan secara berkesinambungan untuk                   monitoring is also carried out continuously to drive increased
mendorong peningkatan produktivitas, sementara mekanisme               productivity, while the HR regeneration mechanism continues to
regenerasi SDM terus diperkuat untuk menjaga kesinambungan             be strengthened to maintain organizational continuity. Through
organisasi. Melalui pendekatan ini, Perseroan menciptakan              this approach, the Company creates a safe, comfortable, and
lingkungan kerja yang aman, nyaman, dan kondusif bagi                  conducive work environment for all employees. [GRI 3-3]
seluruh karyawan. [GRI 3-3]


Keberagaman dan Kesetaraan [POJK F.18]                                 Diversity and Equality [POJK F.18]
Perseroan menegaskan komitmen terhadap keberagaman                     The Company affirms its commitment to diversity and equality
dan kesetaraan di lingkungan kerja melalui penerapan prinsip           at workplace by applying anti-discrimination principles as
anti-diskriminasi yang tercantum dalam Kode Etik. Kebijakan            specified in the Code of Conduct. This policy ensures that all
ini memastikan seluruh karyawan diperlakukan secara adil               employees are treated fairly without discrimination based
tanpa diskriminasi berdasarkan gender, suku, agama, ras,               on gender, ethnicity, religion, race, social status, or other
status sosial, maupun latar belakang lainnya. Implementasi             backgrounds. The implementation of this policy covers all
kebijakan ini mencakup seluruh aspek pengelolaan SDM,                  aspects of HR management, such as recruitment, competency
seperti rekrutmen, pengembangan kompetensi, dan pemberian              development, and granting work rights based on individual
hak-hak kerja yang didasarkan pada kinerja dan kemampuan               performance and abilities.
individu.


Sebagai wujud penghormatan terhadap hak asasi manusia,                 As a form of respect for human rights, the Company upholds
Perseroan menjunjung tinggi kesetaraan di tempat kerja                 equality in the workplace in line with the Manpower Law
yang selaras dengan Undang-Undang Ketenagakerjaan serta                and the International Labor Organization (ILO) Convention
Konvensi International Labour Organization (ILO) tentang               on Discrimination in Employment and Occupation. This
Discrimination in Employment and Occupation. Komitmen ini tidak        commitment not only supports individual employee development
hanya mendukung pengembangan karyawan secara individual                but also contributes to sustainable social development.
tetapi juga berkontribusi terhadap pembangunan sosial yang             [GRI 3-3] [ESG S-09]
berkelanjutan. [GRI 3-3] [ESG S-09]


Sebagai langkah untuk menjaga lingkungan kerja yang inklusif,          In order to maintain an inclusive work environment, the
Perseroan menyediakan mekanisme pelaporan melalui Sistem               Company provides a reporting mechanism through the
Pelaporan Pelanggaran (SPP) yang memungkinkan penanganan               Whistleblowing System which allows for transparent
dugaan diskriminasi secara transparan. Selama tahun 2024,              handling of alleged discrimination. During 2024, no reports of
tidak ada laporan diskriminasi yang diterima, mencerminkan             discrimination were received, reflecting the effectiveness of
efektivitas langkah-langkah Perseroan dalam menciptakan                the Company's measures in creating a conducive and inclusive
lingkungan kerja yang kondusif dan inklusif. Hal ini mendukung         work environment. This supports employees in developing their
karyawan dalam mengembangkan potensinya secara optimal.                potential optimally. [GRI 406-1] [ESG S-07]
[GRI 406-1] [ESG S-07]


Komitmen terhadap keberagaman dan kesetaraan tercermin                 The commitment to diversity and equality is reflected in
dalam data demografi karyawan. Pada tahun 2024, Perseroan              employee demographic data. In 2024, the Company had
memiliki 1.968 karyawan, mengalami penurunan dari                      1,968 employees or decreased than 2,082 employees recorded
2.082 karyawan pada tahun sebelumnya.                                  in the previous year.


Jumlah SDM yang tersedia dianggap memadai untuk mendukung              The number of Human Resources available is deemed sufficient
aktivitas operasional secara efektif sekaligus menggambarkan           to support operational activities effectively and also illustrating
penerapan prinsip keberagaman dalam organisasi. Informasi              the application of diversity principle in the organization.
rinci mengenai demografi karyawan yang mencerminkan                    Detailed information on employee demographics that reflects




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komitmen Perseroan dalam kesetaraan dan keberagaman,                                  the Company's commitment to equality and diversity is
disajikan sebagai berikut. [GRI 2-7, 2-8, 405-1] [POJK C.3]                           presented as follows. [GRI 2-7, 2-8, 405-1] [POJK C.3]

Perbandingan Jumlah Karyawan
Total Employees Comparison

                                               1.014                                                 1.035                                               1.112




                    2024                                                   2023                                                   2022
                      1.968                                                  2.082                                                 2.260

954                                                    1.047                                                   1.148




                                                               Perseroan                  Entitas Anak
                                                               The Company                The Subsidiaries


Komposisi Karyawan Berdasarkan Jenis Kelamin
Employees Composition Based on Gender

           Kelamin                             2024                           2023                             2022                         Gender

 Pria                                          1.593                          1.688                            1.838                                    Male
 Wanita                                          375                            394                                422                                Female
 Total                                         1.968                          2.082                            2.260                                    Total


Komposisi Karyawan Berdasarkan Jabatan
Employees Composition Based on Position

                                           2024                                           2023                                         2022
         Jabatan
         Position            Pria         Wanita                          Pria          Wanita                           Pria        Wanita
                                                          Total                                          Total                                       Total
                             Male         Female                          Male          Female                           Male        Female

 Direksi
                                10                3             13             6              2               8             6              2            8
 Board of Directors
 General Manager                25                3             28            18              2              20            15              5           20
 Manajer
                              117               21             138           120             22              142          113            24           137
 Manager
 Supervisor                   154               37             191           130             36              166          129            39           168
 Staf dan Lain-lain
                             1.287             311        1.598            1.414           332           1.746           1.575          352          1.927
 Staff and Others
 Total                       1.593             375        1.968           1.688            394           2.082           1.838          422          2.260

Komposisi Karyawan Berdasarkan Pendidikan
Employees Composition Based on Education

                                           2024                                           2023                                         2022
      Pendidikan
      Education              Pria         Wanita                          Pria          Wanita                           Pria        Wanita
                                                          Total                                          Total                                       Total
                             Male         Female                          Male          Female                           Male        Female

 Pascasarjana
                                29               6              35            25               4              29            28              9           37
 Post Graduate
 Sarjana
                              767              303        1.070              770            324           1.094            698           339         1.037
 Undergraduate
 Diploma/Akademi
                              170               41             211           189              42             231           190            42           232
 Diploma/Academy




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                                             2024                                              2023                                       2022
    Pendidikan
    Education                Pria           Wanita                        Pria                Wanita                       Pria         Wanita
                                                          Total                                              Total                                           Total
                             Male           Female                        Male                Female                       Male         Female

 SMA dan Lain-Lain
 Highs School                  627             25          652              704                  24            728             922              32             954
 and Others
 Total                       1.593            375         1.968            1.688                394          2.082         1.838            422              2.260



Komposisi Karyawan Berdasarkan Status Ketenagakerjaan
Employees Composition Based on Employment Status

      Status                                 2024                                              2023                                       2022
 Ketenagakerjaan
   Employment                Pria           Wanita                        Pria                Wanita                       Pria         Wanita
                                                          Total                                              Total                                           Total
     Status                  Male           Female                        Male                Female                       Male         Female

 Tetap
                             1.238            266         1.504           1.242                 250          1.492         1.310            223              1.533
 Permanent
 Kontrak
                               355            109          464              446                 144           590              528          199               727
 Contract
 Total                       1.593            375         1.968           1.688                394           2.082         1.838           422               2.260


Kesetaraan Gender [ESG S-01]
Gender Equality

                                                              Pria                                                               Wanita
                                                              Male                                                               Female
                Level                                              Persentase Karyawan                                                Persentase Karyawan
                                           Jumlah Karyawan                                              Jumlah Karyawan
                                                                   Employees Percentage                                               Employees Percentage
                                            Total Employees                                              Total Employees
                                                                           (%)                                                                (%)

 Entry-Level                                    1.287                          65,40                                 311                             15,80
 Mid-Level                                          249                        12,65                                  56                              2,85
 Senior-Level                                        47                            2,39                                5                              0,25
 Executive-Level                                     10                            0,51                                3                              0,15
 Total Karyawan
                                                1.593                          80,95                                 375                             19,05
 Total Employees



Jumlah Level Karyawan yang Dimiliki oleh Pria dan Wanita Berdasarkan Kelompok Umur [ESG S-02]
Number of Employee Levels by Gender and Age Group

                                                                                      Level Jabatan
                                                                                      Position Level
   Kelompok Umur
                                       Entry-Level                       Mid-Level                       Senior-Level                     Executive-Level
     Age Group
                                 Pria           Wanita            Pria             Wanita              Pria           Wanita            Pria             Wanita
                                 Male           Female            Male             Female              Male           Female            Male             Female

 18-24 Tahun
                                     171             64            17                     1              -                 -                -                  -
 18-24 years old
 25-34 Tahun
                                     588            166           107                 22                1                  -                -                  -
 25-34 years old
 35-44 Tahun
                                     302             51            72                 19               19                  2               2                  2
 35-44 years old
 45-54 Tahun
                                     219             30            46                 14               20                  2               3                   -
 45-54 years old
 >55 Tahun
                                       7              -              7                    -             7                  1               5                  1
 >55 years old
 Total                           1.287              311           249                 56               47                  5              10                  3




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       Analisis dan Pembahasan Manajemen             Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
       Management Discussion and Analysis               Good Corporate Governance                             Sustainability Report




Jumlah Karyawan Sementara [ESG S-04]
Total Temporary Employees

                                                         Jumlah Karyawan                                   Persentase Karyawan
                    Uraian                            (dalam tahun pelaporan)                            (dalam tahun pelaporan)
                  Description                             Total Employees                                 Employees Percentage
                                                         (in reporting year)                               (in reporting year)

 Jumlah karyawan Perseroan yang Dipegang
 oleh Kontraktor dan/atau Konsultan
                                                                   1.024                                             52,03%
 Number of Company Employees Engaged by
 Contractors and/or Consultants



Rekrutmen dan Perputaran Karyawan                                          Employee Recruitment and Turnover
Proses rekrutmen di Perseroan dilakukan secara transparan dan              The Company's recruitment process is carried out
berbasis pada prinsip kesetaraan, tanpa diskriminasi terhadap              transparently and based on the equality principle, without
gender, suku, agama, ras, atau latar belakang lainnya. Rekrutmen           discrimination against gender, ethnicity, religion, race, or other
ini bertujuan untuk memenuhi kebutuhan operasional dengan                  backgrounds. This recruitment aims to meet operational needs
memastikan bahwa kandidat yang dipilih memiliki kualifikasi dan            by ensuring that selected candidates have the qualifications
kompetensi sesuai dengan peran yang dibutuhkan. Pendekatan                 and competencies required for their roles. This approach
ini tidak hanya mendukung keberlanjutan operasional tetapi juga            not only supports operational sustainability but also reflects
mencerminkan komitmen Perseroan terhadap keberagaman                       the Company's commitment to diversity and inclusive social
dan pembangunan sosial yang inklusif.                                      development.

Sepanjang tahun 2024, Perseroan merekrut sebanyak                          Throughout 2024, the Company recruited 267 new employees,
267 karyawan baru, sementara 341 karyawan tercatat                         while 341 employees were leaving the Company. More detailed
meninggalkan perusahaan. Informasi lebih rinci mengenai jumlah             information regarding the number of employees who joined and
karyawan yang masuk dan keluar disajikan dalam tabel berikut.              left the Company is presented in the following table.

Tabel Karyawan Masuk dan Keluar [GRI 401-1]
Table of Incoming and Outgoing Employees

                                      Karyawan Masuk                                 Karyawan Keluar
                                    Incoming Employees                              Outgoing Employees
      Uraian                                                                                                                   Description
                           Pria             Wanita                           Pria           Wanita
                                                         Total                                                Total
                           Male             Female                           Male           Female
                                                                   2024
 Total Karyawan             219               48          267                275               66             341               Total Employees
 Karyawan Berdasarkan Usia
 Employees Based on Age
 <31 tahun                  179               43          222                136               36             172                     <31 years old
 31-40 tahun                  34               5           39                 56               17              73                31-40 years old
 41-50 tahun                    3              -            3                 38                6              44                41-50 years old
 >51 tahun                      3              -            3                 45                7              52                     >51 years old
 Karyawan Berdasarkan Wilayah Operasional
 Employees Based on Operational Area
 Jabartaten                   58              16           74                 61               21              82                       Jabartaten
 Jawa Tengah                  25               2           27                 40                5              45                     Central Java
 Jawa Timur                   41              12           53                 67               16              83                        East Java
 Kalimantan                   39               4           43                 34                3              37                      Kalimantan
 Sulawesi                     32               5           37                 30                8              38                         Sulawesi
 Sumatra                      24               9           33                 43               13              56                         Sumatra
                                                                   2023
 Total Karyawan             264               55          319                392               74             466               Total Employees
 Karyawan Berdasarkan Usia
 Employees Based on Age
 <31 tahun                  232               50          282                148               52             200                     <31 years old
 31-40 tahun                  30               5           35                 82               10              92                31-40 years old
 41-50 tahun                    2              -            2                 90                7               97               41-50 years old
 >51 tahun                      -              -            -                 72                5               77                    >51 years old




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              Performance Overview in 2024                     Management Report                                  Company Profile




                                          Karyawan Masuk                                Karyawan Keluar
                                        Incoming Employees                             Outgoing Employees
       Uraian                                                                                                                   Description
                               Pria          Wanita                            Pria           Wanita
                                                             Total                                             Total
                               Male          Female                            Male           Female
 Karyawan Berdasarkan Wilayah Operasional
 Employees Based on Operational Area
 Jabartaten                       33           10              43               87               21             108                      Jabartaten
 Jawa Tengah                      19            4              23               45               11              56                     Central Java
 Jawa Timur                       65           12              77              139               13             152                        East Java
 Kalimantan                       52           12              64               40               12              52                      Kalimantan
 Sulawesi                         35            5              40               28                   9           37                        Sulawesi
 Sumatra                          60           12              72               53                   8           61                         Sumatra
                                                                     2022
 Total Karyawan                  260           88             348              397               75             472              Total Employees
 Karyawan Berdasarkan Usia
 Employees Based on Age
 <31 tahun                       233           77             310              164               48             212                    <31 years old
 31-40 tahun                       1            2               3               68                   6           74                  31-40 years old
 41-50 tahun                      24            9              33              110               15             125                  41-50 years old
 >51 tahun                         2             -              2               55                   6           61                    >51 years old
 Karyawan Berdasarkan Wilayah Operasional
 Employees Based on Operational Area
 Jabartaten                       56           24              80               91               17             108                      Jabartaten
 Jawa Tengah                      19            5              24               36                   7           43                     Central Java
 Jawa Timur                       82           20             102               91               18             109                        East Java
 Kalimantan                       36           10              46               67               10              77                      Kalimantan
 Sulawesi                         25           10              35               37                   7           44                        Sulawesi
 Sumatra                          42            19             61               75               16              91                         Sumatra


Tabel Tingkat Perputaran Karyawan [ESG S-03]
Table of Employees Turnover Level
       Perputaran Karyawan                       2024                2023                    2022                Employees Turnover

 Karyawan Masuk (Rekrutmen)                          267              319                      348            Incoming Employees (Recruitment)
 Karyawan Keluar                                                                                                            Outgoing Employees
 Pensiun Alami                                       33                 25                      30                                   Retire Naturally
 Meninggal                                            5                  8                       2                                     Passed Away
 Mengundurkan Diri                                   299              433                      440                                         Resigned
 Diberhentikan Karena Melakukan
                                                      4                  -                       -               Terminated due to Misconducts
 Pelanggaran
 Total Karyawan Keluar                               341              466                      472                     Total Outgoing Employees
 Tingkat Perputaran Karyawan (%)                 11,42               20,00                   20,67                 Employees Turnover Level (%)


Pengembangan Kompetensi Karyawan                                             Employee Competency Development
[GRI 3-3] [POJK F.22]                                                        [GRI 3-3] [POJK F.22]
Perseroan     menempatkan      pengembangan       kompetensi                 The Company places employee competency development
karyawan sebagai prioritas strategis dalam mendukung                         as a strategic priority in supporting smooth operations
kelancaran operasional dan menghadapi tantangan bisnis                       and dealing with dynamic business challenges. Skilled and
yang dinamis. Karyawan yang terampil dan adaptif menjadi                     adaptive employees are an important asset for the Company's
aset penting bagi keberlanjutan Perseroan, terutama dalam                    sustainability, especially in achieving its targets and operational
memastikan tercapainya target dan stabilitas operasional. Oleh               stability. Therefore, various development programs are designed
karena itu, berbagai program pengembangan dirancang untuk                    to improve technical and managerial skills in accordance with
meningkatkan keahlian teknis maupun manajerial yang sesuai                   operational needs.
dengan kebutuhan operasional.




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Pada tahun 2024, sebanyak 1.146 karyawan mengikuti                             In 2024, 1,146 employees participated in various development
berbagai inisiatif pengembangan, dengan rata-rata durasi                       initiatives, with an average learning duration of 19 hours
pembelajaran mencapai 19 jam per individu. Topik-topik                         per individual. The main topics include Sales Management,
utama yang diselenggarakan mencakup Sales Management,                          Customer Relationship Management, and Production &
Customer Relationship Management, serta Production & Technical                 Technical Improvement, which are adjusted with employee
Improvement, yang disesuaikan dengan kebutuhan karyawan.                       needs. This activity has the purpose to support daily operations
Aktivitas ini bertujuan mendukung operasional sehari-hari                      and improve employee competitiveness in dealing with future
sekaligus memperkuat daya saing karyawan untuk menghadapi                      challenges.
tantangan di masa depan.


Dalam upaya memperkuat keterampilan teknis dan manajerial                      In order to strengthen technical and managerial skills at all
di seluruh jenjang organisasi, Perseroan terus mengembangkan                   levels of the organization, the Company continues to develop the
Training Academy sebagai program pengembangan utama. Jika                      Training Academy as a main development program. If previously
sebelumnya program ini difokuskan pada Kepala Filling Station,                 this program was focused on the Head of Filling Station, now
kini cakupannya diperluas hingga level staff hingga manajer,                   its scope has been expanded to the staff level to managers,
memastikan setiap individu memiliki kompetensi yang relevan                    ensuring that each individual has relevant competencies to
untuk mendukung operasional bisnis yang optimal. Sebagai bagian                support optimal business operations. As part of the Training
dari Training Academy, Perseroan juga fokus mengembangkan                      Academy, the Company also focuses on developing Internal
Subject Matter Expert (SME) Internal.                                          Subject Matter Experts (SME).


Selain itu, Perseroan memfasilitasi pelatihan bersertifikasi                   In addition, the Company facilitates certified training for
untuk kebutuhan spesifik, seperti Training K3 dan Sertifikat                   specific needs, such as OHS Training and B3 Product Transport
Angkut Produk B3 yang diwajibkan bagi sopir distribusi.                        Certificates required for distribution drivers. This initiative not
Inisiatif ini tidak hanya bertujuan meningkatkan kompetensi                    only has the purpose to improve individual competency, but
individu, tetapi juga memastikan kepatuhan terhadap standar                    also ensures compliance with applicable safety standards and
keselamatan dan regulasi yang berlaku.                                         regulations.


Informasi lebih lanjut terkait program pengembangan SDM                        Further information regarding HR development programs
selama tahun 2024 disajikan dalam tabel berikut.                               during 2024 is presented in the following table.

Tabel Pelatihan Tahun 2024 [GRI 404-1] [ESG S-05]
Table of Training in 2024
                                              Total Pekerja yang                                                      Rata-Rata Jam Pelatihan
                                             Memperoleh Pelatihan                      Jam Pelatihan                       Setiap Pekerja
             Uraian                                 (Orang)                               (Jam)                         (Jam Per Karyawan)
           Description                         Total Employees                         Training Hour                 Average Training Hours for
                                               Received Training                          (Hours)                         Every Employee
                                                   (People)                                                             (Hour per Employee)
 Keseluruhan
                                                    1.146                                      21.264                                19
 Total
 BERDASARKAN JENIS KELAMIN / BASED ON GENDER
 Pria
                                                      902                                      16.651                                18
 Male
 Wanita
                                                      244                                       4.613                                19
 Female
 BERDASARKAN LEVEL JABATAN / BASED ON POSITION LEVEL
 Dewan Komisaris
                                                        -                                           -                                  -
 Board of Commissioners
 Direksi
                                                        7                                        133                                 19
 Board of Directors
 General Manager                                       25                                        382                                 15
 Manajer
                                                      139                                       2.231                                16
 Manager




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              Performance Overview in 2024                    Management Report                              Company Profile




                                              Total Pekerja yang                                            Rata-Rata Jam Pelatihan
                                             Memperoleh Pelatihan                 Jam Pelatihan                  Setiap Pekerja
                Uraian                              (Orang)                          (Jam)                    (Jam Per Karyawan)
              Description                      Total Employees                    Training Hour            Average Training Hours for
                                               Received Training                     (Hours)                    Every Employee
                                                   (People)                                                   (Hour per Employee)
 Supervisor                                           127                              3.117                              25
 Staf
                                                      378                              7.759                              21
 Staff
 Non-Staf
                                                      470                              7.643                              16
 Non-Staff



Biaya Pengembangan Kompetensi                                            Competency Development Costs
Perseroan      menetapkan          anggaran      pelatihan   dan         The Company sets the training and development budget based
pengembangan berdasarkan evaluasi kebutuhan, dengan tetap                on needs evaluation, by considering financial conditions.
mempertimbangkan kondisi keuangan. Pada tahun 2024, total                In 2024, the total cost incurred for this program was recorded at
biaya yang dikeluarkan untuk program ini tercatat sebesar                Rp1.11 billion, an increase of 3.07% compared to Rp1.08 billion
Rp1,11 miliar, meningkat 3,07% dibandingkan tahun 2023                   in 2023. This condition was mainly due to the increase in number
sebesar Rp1,08 miliar. Kondisi ini terjadi disebabkan peningkatan        of offline training compared to the previous year.
jumlah training luring (offline) dibandingkan tahun sebelumnya.


Regenerasi                                                               Regeneration
Perseroan melaksanakan reorganisasi dan konsolidasi SDM                  The Company is implementing HR reorganization and
sebagai langkah strategis menghadapi dinamika bisnis yang                consolidation as a strategic measure to deal with developing
terus berkembang serta memastikan kesiapan organisasi                    business dynamics and ensure the organization preparation for
untuk pertumbuhan masa depan. Salah satu inisiatif utama                 future growth. One of the main initiatives applied is the Personal
yang dijalankan adalah program Personal Development                      Development Plan (PDP) program, which is designed to prepare
Plan (PDP), yang dirancang guna mempersiapkan minimal                    at least 2 successor candidates for each critical position,
2 kandidat suksesor di setiap posisi kritikal, khususnya di level        especially at the Supervisor level and above.
Supervisor ke atas.


PDP berfokus pada pengembangan individu yang diproyeksikan               PDP focuses on the development of individuals who are expected
mampu mengisi posisi strategis dalam waktu 1 hingga 2 tahun.             to fill strategic positions within 1 to 2 years. This program
Pendekatan program ini mencakup 10% teori terkait unit kerja,            approach includes 10% theory related to work units, 20% training
20% pelatihan melalui proses coaching untuk pengembangan                 through a coaching process for specific skill development, and
keterampilan spesifik, dan 70% keterlibatan langsung dalam               70% direct involvement in operational projects. This structure
proyek operasional. Struktur ini bertujuan membangun                     aims to build a combination of theoretical understanding and
kombinasi pemahaman teoritis dan kemampuan praktis melalui               practical skills through direct experience.
pengalaman langsung.


Melalui implementasi PDP selama 2 tahun, peserta diharapkan              After participating in the PDP for 2 years, participants are
siap menjadi suksesor di posisi kritikal, mendukung keberlanjutan        expected to be ready to become successors in critical positions,
organisasi secara efektif. Pada tahun 2024, sebanyak 97 kandidat         supporting the sustainability of the organization effectively.
terlibat dalam program PDP, baik yang baru memulai maupun                In 2024, 97 candidates were involved in the PDP program,
melanjutkan pelatihan dari periode sebelumnya, mencerminkan              both those who were just starting and continuing training from
komitmen Perseroan dalam membangun SDM yang andal dan                    previous period, thus reflecting the Company's commitment to
adaptif terhadap perubahan.                                              building reliable and adaptive human resources to change.


Penilaian Karyawan dan Digitalisasi SDM                                  Employee Assessment and HR Digitalization
Perseroan mengimplementasikan sistem key performance                     The Company has implemented the key performance indicator
indicator (KPI) Linkage sebagai alat utama untuk menyelaraskan           (KPI) Linkage system as the main tool to align individual
kinerja individu dengan target organisasi. Sistem ini                    performance with organizational targets. This system
memastikan bahwa setiap karyawan memberikan kontribusi                   ensures that each employee makes an optimal contribution to
optimal terhadap pencapaian tujuan strategis, sekaligus                  achieving strategic goals, while also being the foundation for
menjadi landasan untuk meningkatkan nilai perusahaan secara              increasing the Company’s overall value. Employee performance
keseluruhan. Evaluasi kinerja karyawan dilakukan secara                  assessment are conducted periodically every year, with the




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         Management Discussion and Analysis                 Good Corporate Governance                             Sustainability Report




berkala setiap tahun, dengan hasil penilaian digunakan sebagai               assessment results used as the basis for decision-making for
dasar pengambilan keputusan untuk pengembangan SDM,                          HR development, such as training, promotion, and coaching.
seperti pelatihan, promosi, dan pembinaan.


Hasil penilaian kinerja karyawan selama 3 tahun terakhir                     The results of employee performance assessments for the last
disajikan dalam tabel berikut.                                               3 years are presented in the following table.


                                                                                                       Hasil Penilaian dan Relevansi
                                                Jumlah Karyawan yang
   Karyawan Berdasarkan                                                                                   Pengembangan Karier
                                                Mendapatkan Penilaian
       Level Jabatan                                                                               Assessment Results and Relevance
                                        Total Employees Receiving Assessment
    Employees Based on                                                                                  on Career Development
      Employee Level                     Pria          Wanita                                 Promosi         Mutasi/Rotasi                Demosi
                                                                             Total
                                         Male          Female                                Promotion      Transfer/Rotation             Demotion
                                                                      2024
 Manajer
                                          131             26                  157               108                 56                       2
 Manager
 Supervisor                               161             41                  202                 10                 2                       -
 Staf
                                          507            262                  769                 25                42                       1
 Staff
 Non-Staf
                                          853            103                  956                  1                 8                       1
 Non-Staff
                                                                      2023
 Manajer
                                          132             26                  158                 38                14                       -
 Manager
 Supervisor                               140             36                  176                 31                 4                       1
 Staf
                                          458            239                  697                 26                14                       -
 Staff
 Non-Staf
                                          899            144                 1.043                 -                10                       -
 Non-Staff
                                                                      2022
 Manajer
                                          105            33                   135                 57                28                       2
 Manager
 Supervisor                               141            36                   177                 70                14                       1
 Staf
                                          600           150                   750                 41                15                       1
 Staff
 Non-Staf
                                        1.038           198                  1.236              171                  3                       -
 Non-Staff



Sebagai langkah strategis dalam meningkatkan efisiensi                       As a strategic measure in improving operational efficiency,
operasional, Perseroan mengadopsi digitalisasi pada berbagai                 the Company has adopted digitalization in various business
proses bisnis. Digitalisasi ini dirancang untuk mendukung                    processes. This digitalization is designed to support smooth
kelancaran proses kerja, menciptakan organisasi yang                         work processes, create a more efficient organization, and
lebih efisien, serta memungkinkan rightsizing yang lebih baik.               enable better rightsizing. The implementation of digitalization
Implementasi digitalisasi mencakup:                                          includes:
1. Sistem presensi, absensi, cuti, lembur, dan perjalanan                    1. Online attendance, absence, leave, overtime, and business
    dinas berbasis daring;                                                       travel systems;
2. Fasilitas pelatihan online bagi karyawan;                                 2. Online training facilities for employees;
3. Platform “Employee Profile” yang menyimpan data profil,                   3. The “Employee Profile” platform that stores employee
    kinerja, dan kompetensi karyawan secara digital;                             profile, performance, and competency data digitally;
4. Sistem pencatatan disiplin dan kepatuhan yang terintegrasi                4. An integrated online discipline and compliance recording
    secara daring; serta                                                         system; and
5. Pemanfaatan media sosial sebagai sarana manajemen                         5. Utilization of social media as a platform for employee
    karyawan dan rekrutmen potensi baru.                                         management and new talent recruitment.




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          Performance Overview in 2024                     Management Report                              Company Profile




Langkah digitalisasi memperkuat transparansi dan efisiensi            Digitization measures strengthen transparency and efficiency
dalam pengelolaan SDM, memastikan proses operasional                  in HR management, ensure smooth operational processes, and
berjalan lancar, serta mendukung pengembangan karyawan                support sustainable employee development.
yang berkelanjutan.


Remunerasi dan Kesejahteraan Karyawan [POJK F.20]                     Employee Remuneration and Welfare [POJK F.20]
Perseroan menerapkan kebijakan remunerasi yang berlandaskan           The Company applies a remuneration policy based on the
pada prinsip keadilan, transparansi, dan kepatuhan terhadap           principles of fairness, transparency, and in compliance with
peraturan perundang-undangan ketenagakerjaan yang berlaku,            applicable labour laws and regulations, as stipulated in Law
sebagaimana diatur dalam Undang-Undang No. 13 Tahun 2003,             No. 13 of 2003, Law No. 11 of 2020 concerning Job Creation,
Undang-Undang No. 11 Tahun 2020 tentang Cipta Kerja, dan              and Government Regulation in Lieu of Law (PERPU) No. 2 of
Peraturan Pemerintah Pengganti Undang-Undang (PERPU)                  2022. The remuneration system is designed to ensure employee
No. 2 Tahun 2022. Sistem remunerasi disusun untuk memastikan          welfare, support work productivity, and create an inclusive work
kesejahteraan karyawan, mendukung produktivitas kerja, dan            environment.
menciptakan lingkungan kerja yang inklusif.


Remunerasi yang diberikan kepada karyawan mencakup                    Remuneration provided to employees includes basic salary,
gaji pokok, tunjangan, dan manfaat tambahan lainnya yang              allowances, and other additional benefits adjusted to the
disesuaikan dengan tingkat jabatan, pengalaman, serta                 employee's position level, experience, and contribution to
kontribusi karyawan terhadap pencapaian target perusahaan.            achieving the Company's targets. The ratio of work rewards
Rasio imbal jasa pekerjaan antara karyawan pria dan                   between male and female employees for the same position level
wanita untuk tingkat jabatan yang sama tetap berada pada              remains at 1:1, thus reflecting the Company's commitment to
1:1, mencerminkan komitmen Perseroan terhadap prinsip                 the equality and non-discrimination principles. [GRI 405-2]
kesetaraan dan non-diskriminasi. [GRI 405-2]


Pada tahun 2024, remunerasi terendah yang diberikan                   In 2024, the lowest remuneration provided by the Company
Perseroan di wilayah operasional tercatat 23% lebih tinggi            in the operational area was recorded at 23% higher than the
dari Upah Minimum Regional (UMR) yang berlaku, dengan                 applicable Regional Minimum Wage (UMR), with the highest is in
angka tertinggi di wilayah DKI Jakarta sebesar Rp5.570.000.           DKI Jakarta with Rp5,570,000. This not only shows compliance
Hal ini tidak hanya menunjukkan kepatuhan terhadap regulasi           with regulations but also reflects the Company's concern for
tetapi juga mencerminkan kepedulian Perseroan terhadap                employee welfare.
kesejahteraan karyawan.


Selain gaji pokok, Perseroan menyediakan manfaat tambahan,            In addition to the basic salary, the Company also provides
seperti Tunjangan Hari Raya (THR) sebesar 1 kali gaji pokok           additional benefits, such as Eid Allowance (THR) of 1 time the
ditambah tunjangan jabatan, asuransi kesehatan, dan                   basic salary plus position allowance, health insurance, and
program pensiun. Kebijakan ini dirancang untuk memberikan             pension program. This policy is designed to provide protection
perlindungan bagi karyawan sekaligus mendukung stabilitas             for employees while supporting their financial stability. With a
finansial mereka. Dengan pendekatan yang komprehensif,                comprehensive approach, the Company hopes to continue to
Perseroan berharap dapat terus meningkatkan motivasi                  increase employee motivation and strengthen competitiveness
karyawan serta memperkuat daya saing di industri gas.                 in the gas industry.


Cuti Melahirkan dan Cuti Orang Tua [GRI 401-3]                        Maternity Leave and Parental Leave [GRI 401-3]
Perseroan mendukung kesejahteraan karyawan dengan                     The Company supports employee welfare by providing maternity
memberikan hak cuti melahirkan bagi karyawan wanita                   leave for female employees and parental leave for male
dan cuti orang tua bagi karyawan pria. Karyawan wanita                employees. Female employees who give birth are entitled to
yang melahirkan berhak atas cuti selama 3 bulan dan dapat             3 months leave and they may apply for an extension of maternity
mengajukan perpanjangan cuti melahirkan selama 3 bulan                leave for 3 months in case of special conditions for the employee
dengan ketentuan terdapat kondisi khusus pada karyawan                and/or child after giving birth as evidenced by a valid Doctor's
dan/atau anak pasca melahirkan yang dibuktikan dengan Surat           Certificate by receiving 100% full wages in the first 3 months and
Keterangan Dokter yang sah dengan mendapatkan upah penuh              the 4th month, and 75% in the 5th and 6th months. Meanwhile,
100% pada 3 bulan pertama dan bulan ke 4, dan 75% pada bulan          male employees are entitled to 2 consecutive working days of
ke 5 dan bulan ke 6. Sementara, karyawan pria berhak atas             accompanying leave to accompany their partner in giving birth.
cuti pendampingan selama 2 hari kerja berturut-turut untuk
menemani pasangannya melahirkan.




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                                                                                                                            Tingkat Karyawan
                                                                                                    Karyawan yang          yang Mengambil Cuti
                                                                       Karyawan yang                Tetap Bekerja 1          Melahirkan yang
                      Karyawan yang            Karyawan yang
                                                                       Kembali Bekerja               Tahun Setelah           Kembali Bekerja
                     Berhak Mendapat           Mengambil Cuti
   Uraian                                                                Setelah Cuti                 Selesai Cuti             Percentage of
                      Cuti Melahirkan           Melahirkan
 Description                                                             Employees                    Employees              Employees Taking
                   Employees Eligible         Employees Taking
                                                                      Returning to Work               Remaining               Maternity Leave
                   for Maternity Leave         Maternity Leave
                                                                         After Leave                Employed 1 Year          Who Returned to
                                                                                                      After Leave                  Work
                                                                                                                                    (%)

 Pria
                              368                   24                          24                         10                        100,00
 Male
 Wanita
                              869                    4                           4                           -                       100,00
 Female
 Total                     1.237                    28                          28                         10                        100,00



Pekerja Anak dan Pekerja Paksa [POJK F.19] [ESG S-10]                       Child Labor and Forced Labor [POJK F.19] [ESG S-10]
Perseroan menerapkan kebijakan ketenagakerjaan sesuai                       The Company implements employment policies in accordance
peraturan pemerintah, mencakup batas usia minimum                           with Government regulations, including a minimum age limit
karyawan, yaitu 18 tahun, dan pengaturan jam kerja. Jam kerja               for employees of 18 years and work hour arrangements.
di Head Office berlangsung Senin hingga Jumat pukul 08.00-                  Working hours at the Head Office are Monday to Friday from
17.00 WIB, sedangkan di cabang meliputi Senin hingga Jumat                  8:00 AM-5:00PM West Indonesia Time (WIB), while at
pukul 08.00-16.00 WIB dan Sabtu pukul 08.00-13.00 WIB. Untuk                the branches, working hours are Monday to Friday from
posisi tertentu, sistem kerja bergilir diberlakukan dengan                  8:00 AM-4:00 PM WIB and Saturday from 08.00-13.00 WIB.
3 shift, yakni 07.00-15.00 WIB, 15.00-23.00 WIB, dan 23.00-07.00            For certain positions, a rotating work system is implemented
WIB. Perseroan memastikan operasionalnya bebas dari pekerja                 with 3 shifts, i.e., namely 07.00-15.00 WIB, 3:00-11:00 PM WIB,
anak dan kerja paksa sesuai regulasi yang berlaku.                          and 11:00 PM-7:00 AM WIB. The Company ensures that
                                                                            its operations are free from child labor and forced labor in
                                                                            accordance with applicable regulations.


Kebijakan Terkait Pelecehan Seksual dan                                     Policy Regarding Sexual Harassment and
Non-Diskriminasi [ESG S-08]                                                 Non-Discrimination [ESG S-08]
Perseroan menjunjung tinggi nilai-nilai etika dan saling                    The Company upholds ethical values and mutual respect in
menghormati dalam lingkungan kerja. Meskipun belum                          the work environment. Although there is no explicit regulation
terdapat pengaturan secara eksplisit mengenai pelecehan                     regarding sexual harassment in the Code of Conduct, employee
seksual dalam Kode Etik, prinsip-prinsip etika karyawan,                    ethics principles, standards of behaviour, and complaint
standar perilaku, serta mekanisme penyampaian keluhan                       mechanisms have been regulated and serve as a basis for
telah diatur dan menjadi dasar dalam mencegah tindakan                      preventing detrimental actions, including harassment and
yang merugikan, termasuk pelecehan maupun diskriminasi.                     discrimination. The Company does not tolerate any form
Perseroan tidak mentoleransi segala bentuk diskriminasi atas                of discrimination on the basis of gender, religion, age,
dasar gender, agama, usia, latar belakang, atau kondisi pribadi             background, or other personal conditions, and is committed
lainnya, serta berkomitmen menjaga ruang kerja yang aman                    to maintaining a safe and inclusive workspace. As part of
dan inklusif. Sebagai bagian dari perbaikan berkelanjutan,                  continuous improvement, the Company continuously evaluates
Perseroan senantiasa mengevaluasi kebijakan ketenagakerjaan                 its employment policies to ensure better protection of all
guna memastikan perlindungan yang lebih kuat terhadap hak                   employees’ rights and dignity.
dan martabat seluruh karyawan.



Kesehatan dan Keselamatan Kerja                                             Occupational Health and Safety
[GRI 3-3, 403-1] [POJK F.21] [ESG S-11]                                     [GRI 3-3, 403-1] [POJK F.21] [ESG S-11]


Perseroan berkomitmen menciptakan lingkungan kerja                          The Company is committed to creating a decent and safe
yang layak dan aman melalui penerapan Kesehatan dan                         working environment by applying the Occupational Health and
Keselamatan Kerja (K3), sesuai dengan Undang-Undang                         Safety (OHS) principles, in accordance with Law No. 1 of 1970
No. 1 Tahun 1970 tentang Keselamatan Kerja serta Peraturan                  concerning Occupational Safety and the Regulation of Minister
Menteri Tenaga Kerja No. 5 Tahun 1996 tentang Sistem                        of Manpower No. 5 of 1996 concerning the OHS Management




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Manajemen K3. Pengelolaan K3 diarahkan pada pencapaian                         System. OHS management is aimed at achieving zero work
nihil kecelakaan kerja dan penyakit akibat kerja, mencakup                     accidents and occupational diseases, covering all employees,
seluruh karyawan, mitra, dan kontraktor yang beraktivitas                      business partners, and contractors who work in the Company's
di lingkungan Perseroan maupun atas nama Perseroan.                            environment or on behalf of the Company.




                                     01                                               02                                                  03
       Pencegahan kecelakaan dan                         Pemenuhan dari peraturan                         Pemenuhan karyawan dalam
       penyakit akibat kerja.                            perundangan K3L.                                 pencegahan kecelakaan dan
                                                                                                          penyakit akibat kerja.
       Prevention of work accidents and                  Compliance with OHSE regulations                 Employee compliance in preventing
       occupational diseases.                            and legislation.                                 work accidents and occupational
                                                                                                          diseases.




Perseroan menjalankan Kebijakan Kesehatan dan Keselamatan                      The Company applies the Occupational Health and Safety (OHS)
Kerja (K3) melalui penerapan Sistem Manajemen K3 (SMK3)                        Policy through the implementation of the OHS Management
yang berpedoman pada peraturan pemerintah dan standar                          System (OHSMS) based on Government regulations
internasional. Kebijakan ini didasarkan pada pendekatan                        and international standards. This policy is based on the
Plan-Do-Check-Act (PDCA), sebuah siklus iteratif yang                          Plan-Do-Check-Act (PDCA) approach, which is an iterative cycle
digunakan untuk mencapai peningkatan berkelanjutan dalam                       used to achieve continuous improvement in OHS management.
pengelolaan K3. Konsep PDCA diterapkan secara terstruktur                      The PDCA concept is applied in a structured manner to the OHS
pada sistem manajemen K3 dan seluruh komponennya, yang                         management system and all its components, which includes
mencakup langkah-langkah berikut.                                              the following actions.


                                          Menentukan dan menilai risiko dan peluang K3 serta risiko dan peluang lainnya, menetapkan sasaran
              Perencanaan                 K3 dan proses yang diperlukan untuk mencapai hasil sesuai dengan kebijakan K3 organisasi.
              Plan                        Determine and evaluate the risks and opportunities associated with OHS and other aspects, establish
                                          targets and processes in accordance with the organization’s OHS policy.




              Pelaksanaan                 Melaksanakan semua proses sesuai dengan yang direncanakan.
              Do                          Carry out all processes according to the plans.




                                          Memantau dan mengukur pelaksanaan semua kegiatan dan proses terkait kebijakan dan sasaran K3,
              Pemeriksaan                 serta melaporkan hasilnya.
              Check                       Supervise and measure the implementation of all activities and processes related to OHS policy and targets
                                          and report the results.



                                          Mengambil tindakan untuk mengoreksi kinerja K3 secara berkelanjutan guna mencapai hasil
              Tindakan                    yang diinginkan.
              Act
                                          Implementing corrective actions for OHS performance sustainably to achieve desired results.




Perseroan tidak hanya menerapkan SMK3 tetapi juga                              The Company not only implements OHSMS but also adopts
mengadopsi ISO 45001:2018 yang telah tersertifikasi oleh                       ISO 45001:2018, which has been certified by an independent
badan sertifikasi independen. Standar internasional ini telah                  certification body. This international standard has been
diterapkan di 21 pabrik, yaitu di Pelintung, Palembang, Bekasi,                implemented in 21 plants, including those in Pelintung,
Cikande, Kendal, Rungkut, Sidoarjo, Bambe, dan Bitung.                         Palembang, Bekasi, Cikande, Kendal, Rungkut, Sidoarjo,
Kebijakan SMK3 dan ISO 45001:2018 disosialisasikan secara                      Bambe, and Bitung. The OHSMS and ISO 45001:2018
berkelanjutan untuk memastikan pemahaman dan pelaksanaan                       policies are continuously disseminated to ensure consistent
yang konsisten di seluruh lini kerja sebagai bentuk tanggung                   understanding and implementation across all work lines as a
jawab bersama.                                                                 shared responsibility.




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Pengelolaan K3 dilakukan oleh Unit Kesehatan, Keselamatan                The OHS management of is carried out by the Occupational
Kerja, dan Lingkungan (K3L/HSE), yang berada di bawah                    Health, Safety and Environment (OHSE) Unit, which operates
tanggung jawab Direktur Utama. Unit ini bertugas mengelola               under the responsibility of the President Director. This unit is
risiko cedera dan penyakit akibat kerja di seluruh tempat                responsible for managing the risks of work-related injuries and
kerja Perseroan. Beberapa kegiatan pengelolaan K3 yang                   illnesses across all our workplaces. Several OHS management
dilaksanakan meliputi:                                                   activities implemented include:
1. Mengidentifikasi dan memperbaiki kondisi atau tindakan                1. Identifying and mitigating dangerous situations or actions
     berbahaya guna mencegah kecelakaan dan penyakit akibat                   to prevent accidents and work-related diseases, with a
     kerja, dengan target zero accident;                                      target of zero accidents;
2. Meningkatkan kesadaran karyawan akan pentingnya                       2. Increasing employee awareness of the importance of
     kesehatan dan keselamatan kerja melalui insentif dan                     occupational health and safety through incentives and
     mekanisme disiplin; serta                                                disciplinary mechanisms; and
3. Menyelaraskan kegiatan operasional dengan pedoman                     3. Aligning operational activities with the Environmental,
     Environmental, Health, and Safety (EHS) yang dikeluarkan                 Health, and Safety (EHS) guidelines issued by The World
     oleh The World Bank Group untuk memastikan standar                       Bank Group to ensure global safety standards are met.
     keselamatan global tercapai.


Identifikasi Bahaya dan Risiko K3                                        Identification of OHS Dangers and Risks
[GRI 403-2, 403-4]                                                       [GRI 403-2, 403-4]
Perseroan mengadopsi berbagai langkah terintegrasi untuk                 The Company adopts various integrated measures to ensure
memastikan bahaya dan risiko K3 di lingkungan operasional                that OHS hazards and risks present in the operational
teridentifikasi dan dikelola secara efektif. Proses ini dilakukan        environment are effectively identified and mitigated.
oleh Tim Pelaksana yang terdiri dari HSE Officer serta perwakilan        This process is carried out by an Implementation Team which
dari departemen dan tempat kerja terkait.                                consist of HSE Officers and representatives from different
                                                                         departments and workplaces.


Sebagai bagian dari langkah terintegrasi tersebut, proses                As part of these integrated measure, the identification process
identifikasi mencakup seluruh aktivitas, produk, dan jasa,               covers all activities, products, and services, whether they are
baik yang rutin maupun tidak rutin, termasuk perencanaan,                routine or non-routine, including planning, development, or new
pengembangan, atau modifikasi baru. Proses ini diterapkan                modifications. This process is carried out for ongoing activities
pada kegiatan yang sedang berjalan maupun dalam tahap                    as well as those in the planning stage, with reference to:
perencanaan, dengan mengacu pada:
1. Peraturan perundangan dan persyaratan lain yang berlaku;              1. Applicable laws and other requirements;
2. Dokumen lingkungan Upaya Pengelolaan Lingkungan dan                   2. Environmental documents for Environmental Management
    Upaya Pemantauan Lingkungan (UKL-UPL); serta                            Efforts and Environmental Monitoring Efforts (UKL-UPL);
                                                                            and
3. Informasi yang diterima dari karyawan Perseroan dan                   3. Information received from Company’s employees, as well
   informasi lainnya, seperti Material Safety Data Sheet                    as other information such as Material Safety Data Sheet
   (MSDS).                                                                  (MSDS).


Setelah potensi bahaya teridentifikasi, langkah selanjutnya              Once potential hazards have been identified, the next step is
adalah menetapkan tindakan pengendalian risiko untuk                     to establish risk control measures to ensure workplace safety.
memastikan keselamatan di tempat kerja. Terhadap risiko yang             When risks are identified as unacceptable, the Implementation
dikategorikan sebagai tidak dapat diterima, Tim Pelaksana dan            Team and Management take control measures to prevent
Manajemen mengambil langkah pengendalian untuk mencegah                  accidents. This risk control process follows the risk control
terjadinya kecelakaan. Pengendalian risiko ini diterapkan                hierarchy, which includes the following measures.
dengan mengikuti hierarki pengendalian risiko, yang mencakup
langkah-langkah berikut.
1. Eliminasi risiko melalui penghapusan proses, peralatan/               1. Eliminating risks by eliminating processes, equipment/
    mesin, bahan baku/material, atau perilaku yang berbahaya.               machines, raw materials/materials, or dangerous behavior.
2. Substitusi dengan mengganti proses, peralatan/mesin,                  2. Substitution by substituting processes, equipment/
    bahan baku/material, atau perilaku berbahaya dengan                     machines, raw materials/materials, or dangerous
    alternatif yang lebih aman.                                             behaviours with safer alternatives.
3. Rekayasa teknik (engineering control) untuk mengubah                  3. Applying engineering control to change the design of a
    desain proses atau peralatan/mesin agar mengurangi                      process or equipment/machine to reduce potential hazards.
    potensi bahaya.




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4. Tindakan administratif, seperti prosedur kerja atau                 4. Using administrative measures, such as work procedures
   pelatihan, untuk mengontrol potensi bahaya yang terkait                or training, to control potential hazards related to
   dengan proses, peralatan/mesin, bahan baku/material,                   processes, equipment/machinery, raw materials/materials,
   atau perilaku.                                                         or behavior.
5. Penggunaan alat pelindung diri (APD) sebagai lapisan                5. Utilizing Personal Protective Equipment (PPE) as the last
   perlindungan terakhir untuk melindungi pekerja dari risiko             layer of protection to protect workers from the remaining
   yang tersisa.                                                          risks.


Selain penerapan hierarki pengendalian risiko, Perseroan               In addition to the implementation of the risk control hierarchy,
juga mengadopsi kebijakan tambahan untuk memitigasi risiko             the Company also adopted additional policies to proactively
kecelakaan kerja secara proaktif. Salah satu kebijakan tersebut        reduce the risk of work-related accidents. One of these policies
adalah mewajibkan penggunaan APD, seperti kacamata, helm,              is to mandates the use of PPE, such as glasses, helmets, shoes
sepatu, dan sarung tangan, bagi seluruh pekerja, termasuk              and gloves, for all workers, including those responsible for
mereka yang bertugas mendistribusikan produk. Perseroan                product distribution. The Company also consistently conducts
juga secara konsisten melakukan perawatan berkala terhadap             regular maintenance of all its facilities and infrastructure, as
seluruh sarana dan prasarana, serta menerapkan kebijakan               well as enforces strict policies within the factory environment,
ketat di lingkungan pabrik, yang meliputi:                             which include:
1. Pelarangan merokok di seluruh area pabrik guna mencegah             1. Prohibiting smoking within the factory premises to prevent
    potensi bahaya kebakaran;                                               potential fire hazards;
2. Pemeliharaan berkala terhadap peralatan pabrik untuk                2. Conducting routine maintenance of factory equipment to
    memastikan operasional berjalan dengan aman dan efisien;                ensure operations run safely and efficiently;
3. Penerapan sistem kerja yang aman, yang dirancang untuk              3. Safe work system Implementation, designed to protect
    melindungi karyawan dan menjaga lingkungan sekitar;                     employees and maintain the surrounding environment;
4. Penyusunan program kerja yang bertujuan memastikan                  4. Preparation of work programs aimed at ensuring
    kesehatan, keselamatan kerja, dan lingkungan (K3L), serta               Occupational Health, Safety, and the Environment (OHSE),
    mengidentifikasi dan mengendalikan potensi bahaya terkait               as well as identifying and controlling potential hazards
    seluruh proses produksi. Program ini diperbaiki secara                  related to the entire production process. The program is
    berkesinambungan;                                                       continuously improved;
5. Pemeliharaan tempat kerja agar tetap aman dan bebas dari            5. Maintenance of the workplace to remain safe and free from
    potensi bahaya yang dapat mengancam K3L;                                potential hazards that can threaten OHSE;
6. Penyediaan APD yang sesuai bagi karyawan dan pengunjung,            6. Provision of appropriate PPE for employees and visitors, to
    guna mendukung keselamatan mereka selama berada                         support their safety while in the Company's environment;
    di lingkungan Perseroan;
7. Penerapan kebijakan kebersihan lingkungan yang                      7. Implementation of environmental sanitation policy that are
    terintegrasi dengan kebijakan K3L, dengan memastikan                  integrated with OHSE policy, by ensuring that the workplace
    tempat kerja selalu dalam kondisi bersih untuk mencegah               is always in a clean condition to prevent major accidents;
    terjadinya kecelakaan besar (major accident); serta                   and
8. Implementasi sistem reward and punishment, yang                     8. Implementing a reward and punishment system, as stated
    tercantum dalam Peraturan Perseroan, untuk memastikan                 in the Company Regulations, to ensure compliance with the
    kepatuhan terhadap kebijakan K3L.                                     OHSE policy.


Sebagai bagian dari upaya tersebut, Perseroan juga membentuk           As part of these efforts, the Company also established an
Tim Tanggap Darurat (ERT) untuk memastikan kesiapan                    Emergency Response Team (ERT) to ensure preparedness to
menghadapi situasi darurat yang berpotensi menimbulkan                 deal with emergency situations that have the potential that
dampak terhadap K3L. Perseroan juga memastikan kesiapan                may impact on OHSE. The Company also ensures emergency
tanggap darurat melalui berbagai langkah berikut.                      response preparedness through the following several measures.
1. Pelatihan Tim Tanggap Darurat (ERT) untuk meningkatkan              1. Emergency Response Team (ERT) training to improve the
    kemampuan dalam menghadapi situasi darurat.                            capability to deal with emergency situations.
2. Penyediaan dan pemeriksaan rutin terhadap peralatan serta           2. Provision and regular inspection of equipment and facilities
    fasilitas yang diperlukan dalam penanganan keadaan darurat.            required to deal with emergencies.
3. Sistem proteksi keamanan kebakaran sebagai program                  3. Fire safety protection system as a HSE priority program,
    prioritas HSE, meliputi:                                               including:
    a. Instalasi proteksi aktif, seperti hydrant, sprinkler, alat          a. Active protection installations, such as hydrants, sprinklers,
         pendeteksi api, dan alat pemadam api ringan;                          fire detection equipment, and light fire extinguishers;
    b. Pelatihan pemadaman api secara rutin; serta                         b. Routine fire extinguishing training; and
    c. Pelaksanaan emergency drill setiap tahun untuk                      c. Conducts emergency drills every year to ensure the
         memastikan kesiapan seluruh pihak.                                    preparedness of all parties.




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4. Rencana tindakan/respons darurat, termasuk langkah                   4. Emergency action/response plans, including prevention
   pencegahan dan mitigasi yang dirancang untuk setiap                     and mitigation measures designed for each type of
   jenis kejadian darurat. Prosedur tanggap darurat ini                    emergency incident. This emergency response procedure
   dikomunikasikan kepada seluruh pihak terkait dan ditinjau               is communicated to all relevant parties and reviewed
   secara berkala oleh Unit HSE.                                           periodically by the HSE Unit.
5. Latihan evakuasi secara berkala untuk memastikan                     5. Periodic evacuation drills to ensure preparedness for
   kesiapan menghadapi keadaan darurat.                                    emergency situation.
6. Prosedur pasca-keadaan darurat, yang mencakup evaluasi               6. Post-emergency procedures, which include evaluation and
   dan pemulihan kondisi untuk meminimalkan dampak serta                   recovery of conditions to minimize impacts and prevent
   mencegah kejadian serupa di masa mendatang.                             similar incident in the future.


Selain memastikan kesiapan tanggap darurat, Perseroan juga              In addition to ensuring emergency response preparedness,
memprioritaskan komunikasi dan konsultasi sebagai elemen                the Company also prioritizes communication and consultation
penting dalam pengelolaan K3L. Komunikasi, partisipasi dan              as essential elements in the management of OHSE.
konsultasi ini difasilitasi untuk karyawan internal dan juga            Communication, participation, and consultation are facilitated
pemangku kepentingan eksternal seperti kontraktor, pemasok,             for both internal employees and external stakeholders such as
subkontraktor, pelanggan, badan pemerintah, masyarakat,                 contractors, suppliers, subcontractors, customers, Government
LSM, konsultan, perguruan tinggi, dan badan sertifikasi yang            bodies, communities, NGOs, consultants, universities, and
memiliki akses untuk mengonsultasikan masalah terkait                   certification bodies who have access to consult regarding OHSE
K3L kepada Unit HSE, termasuk kepada pihak eksternal yang               issues with the HSE Unit, including relevant external parties.
relevan. Sebagai bentuk partisipasi, konsultasi, dan komunikasi         As a form of participation, consultation, and communication on
K3L, Perseroan secara rutin mengadakan kegiatan berikut.                HSE, the Company regularly conducts the following activities.
1. Rapat Tengah Tahun, yang dihadiri oleh Direksi, untuk                1. Mid-year Meeting, attended by the Board of Directors,
    membahas:                                                               which discusses:
    a. Pelaksanaan rencana HSE;                                             a. The implementation of HSE plan;
    b. Pekerjaan yang sedang berlangsung;                                   b. Ongoing work;
    c. Sistem Manajemen HSE (SMHSE);                                        c. HSE Management System (SMHSE);
    d. Evaluasi SMHSE; serta                                                d. Evaluation of the SMHSE;
    e. Tindak lanjut hasil Management Walk Through.                         e. Management Walk Through follow-up;
2. Rapat Bulanan Manajemen Proyek HSE, yang mencakup:                   2. Monthly HSE Project Management Meeting, which includes:
    a. Evaluasi kinerja K3L;                                                a. OHSE performance evaluation;
    b. Pembahasan permasalahan di lapangan;                                 b. Discussion of problems in the field;
    c. Analisis leading indicators;                                         c. Analysis of leading indicators;
    d. Peninjauan kejadian kecelakaan kerja dan pencemaran                  d. Review of work accidents and environmental pollution;
        lingkungan;
    e. Status tindak lanjut permasalahan; serta                            e. Status of problem follow-up; and
    f. Pelatihan K3L dan rencana tindak lanjutnya.                         f. OHSE training and its follow-up;
3. Briefing Harian, yang dipimpin oleh Pengawas di lokasi kerja         3. Daily Briefing, led by the Supervisor at the workplace to
    untuk membahas isu atau aspek penting terkait K3L yang                 discuss important issues or aspects related to ongoing
    sedang berjalan. Hasil briefing ini kemudian dilaporkan oleh           OHSE issues. The results of this briefing are then reported
    Supervisor kepada Manajer terkait.                                     by the Supervisor to the relevant Manager.
4. Penyediaan media informasi, seperti papan informasi, buletin,        4. Provision of information media, such as information boards,
    dan poster yang menampilkan hasil pengelolaan K3L.                     bulletins, and posters displaying the results of OHSE
                                                                           management.
5. Komunikasi melalui Departemen SDM, yang meliputi:                    5. Communication through the HR Department, which includes:
   a. Informasi terkait program pelatihan K3L;                             a. Information regarding OHSE training programs;
   b. Peraturan dan persyaratan K3L; serta                                 b. OHSE regulations and requirements; and
   c. Hasil inspeksi dan audit K3L.                                        c. OHSE inspection and audit results.


Melalui berbagai inisiatif ini, Perseroan berhasil mencapai zero        Through these various initiatives, the Company successfully
accident dan zero fatality pada tahun 2024, yang mencerminkan           achieved zero accidents and zero fatalities in 2024, which
keberhasilan penerapan K3L di seluruh lingkungan kerja                  indicates the successful implementation of OHSE across the
Perseroan.                                                              Company's work environment.




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Pelatihan K3 [GRI 403-5]                                                  OHS Training [GRI 403-5]
Guna meningkatkan kompetensi dan kesadaran karyawan                       To improve employees' competence and awareness of OHS,
terhadap K3, Perseroan mengadakan berbagai pelatihan K3.                  the Company conducts various OHS training programs. In 2024,
Pada tahun 2024, pelatihan yang diselenggarakan diungkapkan               the training held are presented in the following table.
pada tabel berikut.


                 Nama Pelatihan                        Tanggal Pelatihan                         Penyelenggara Pelatihan
                 Training Name                         Training Schedule                            Training Organizer

 Ahli K3 Umum                                      22 Januari-3 Februari 2024      PT Samator Indo Gas Tbk dan Kementerian Ketenagakerjaan
                                                                                   Republik Indonesia (Kemenaker)
 General HSE Expert                                January 22 – February 3, 2024   PT Samator Indo Gas Tbk and Ministry of Manpower of
                                                                                   the Republic of Indonesia (Kemenaker)
 Sertifikasi Juru Las                              4-9 Maret 2024                  PT Adhikriya Kualita Utama dan Kemenaker
 Welding Certification                             March 4-9, 2024                 PT Adhikriya Kualita Utama and Kemenaker
 Operator K3 Over Head Crane Kelas 3               9-11 Maret 2024                 PT Kreasi Edukasi Manejemen Indonesia dan Kemenaker
 Class 3 Overhead Crane HSE Operator               March 9-11, 2024                PT Kreasi Edukasi Manejemen Indonesia and Kemenaker
 Petugas Peran Kebakaran (Kelas D)                 22-24 Februari 2024             PT Samator Indo Gas Tbk dan Kemenaker
 Fire Safety Officer (Class D)                     February 22-24, 2024            PT Samator Indo Gas Tbk and Kemenaker
 Petugas Pertolongan Pertama pada Kecelakaan       19-21 Februari 2024             PT Samator Indo Gas Tbk dan Kemenaker
 (P3K) di Tempat Kerja
 First Aid Officer in the Workplace                February 19-21, 2024            PT Samator Indo Gas Tbk and Kemenaker



Layanan Kesehatan Kerja [GRI 403-3]                                       Work Health Service [GRI 403-3]
Perseroan menyediakan fasilitas kesehatan berupa pemeriksaan              The Company provides health facilities in the form of periodic
kesehatan rutin bagi seluruh karyawan. Pemeriksaan ini                    medical check-ups for all employees. This medical check-up is
disesuaikan dengan jenis pekerjaan, di mana pekerja kantor                tailored to the type of work, where office workers and production
dan pekerja produksi menjalani pemeriksaan berdasarkan                    workers undergo examination based on their respective
risiko dan bahaya kerja masing-masing. Hasil pemeriksaan                  occupational risks and dangers. The results of the examination
dianalisis oleh dokter perusahaan, dikonsultasikan dengan                 are analyzed by the Company's doctor, discussed with the
karyawan terkait, dan ditinjau oleh Koordinator Kesehatan                 concerned employees, and reviewed by the Occupational Health
Kerja serta Departemen SDM.                                               Coordinator and HR Department.


Selain pemeriksaan kesehatan, Perseroan juga menawarkan                   In addition to medical check-ups, the Company also offers other
layanan kesehatan lainnya, seperti:                                       health services, such as:
1. Program BPJS Ketenagakerjaan; serta                                    1. BPJS Employment Program; and
2. Asuransi kesehatan dan rumah sakit yang mencakup                       2. Health insurance and hospital for all employees and their
    seluruh karyawan beserta keluarganya.                                     families.


Promosi Kesehatan Kerja [GRI 403-6]                                       Work Health Promotion [GRI 403-6]
Unit HSE bersama Departemen SDM telah menginisiasi                        The HSE Unit with the HR Department has initiated various
berbagai program untuk meningkatkan pemahaman terkait                     programs to increase awareness related to OHS in the work
K3 di lingkungan kerja serta mendorong penerapan gaya hidup               environment and promote the implementation of a healthy
sehat di kalangan karyawan. Pada tahun 2024, kegiatan yang                lifestyle among employees. In 2024, the activities carried out
dilaksanakan meliputi:                                                    include:
1. Training Awareness tentang Ergonomi di Tempat Kerja                    1. Training Awareness about Ergonomics in the Workplace
    Pelatihan    ini     bertujuan   membantu      karyawan                    This training aims to help workers identify risk factors in the
    mengidentifikasi faktor risiko di lingkungan kerja serta                   workplace and apply strategies and techniques to reduce
    menerapkan strategi dan teknik untuk mengurangi risiko                     the risk of injury while on the job.
    cedera saat bekerja.




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2. Awareness Berkendara dengan Aman                                    2. Safe Driving Awareness
   Program ini dirancang khusus bagi para pengemudi, dengan               This program is specifically designed for drivers, focusing
   fokus pada peningkatan kesadaran akan keselamatan                      on increasing awareness of driving safety and reducing the
   berkendara dan pengurangan risiko kecelakaan di jalan raya.            risk of accidents on the road.
3. Program Gerakan Hidup Sehat                                         3. Healthy Living Movement Program
   Berbagai kegiatan olahraga rutin diselenggarakan untuk                 Various sports activities are regularly organized to
   mendorong aktivitas fisik, termasuk bulu tangkis, voli,                encourage physical activity, including badminton, volleyball,
   senam, yoga, mini soccer, futsal, tenis meja, serta seni               gymnastics, yoga, mini soccer, futsal, table tennis, and
   musik. Jenis dan jadwal kegiatan olahraga di setiap                    music arts. The types and schedules of sports activities in
   wilayah kerja disesuaikan dengan preferensi karyawan                   each work area are adjusted to the employees preferences
   di masing-masing area.                                                 in each area.
4. Program Pemeriksaan Kesehatan Karyawan                              4. Employee Health Screening Program
   Pemeriksaan kesehatan rutin dijadwalkan setiap tahun                   Routine medical check-ups are scheduled once a year to
   untuk memastikan kondisi kesehatan karyawan tetap                      ensure that employees' health conditions remain optimal.
   optimal.
5. Skrining TBC                                                        5. Health Talk
   Terkait manfaat pola hidup sehat dan work life balance                 Regarding the benefits of a healthy lifestyle and work-life
   terhadap kesehatan fisik dan mental.                                   balance for physical and mental health.


Sistem Manajemen HSE Kontraktor [GRI 403-7]                            HSE Management System for Contractors [GRI 403-7]
Perseroan menerapkan prosedur K3L yang ketat untuk                     The Company has implemented strict OHSE procedures
memastikan kontraktor yang bekerja di lingkungan perusahaan            to ensure that contractors working within the Company
mematuhi standar keselamatan dan kesehatan kerja.                      environment comply with occupational health and safety
Langkah-langkah       pengendalian       terhadap    kontraktor        standards. Control measures for contractors are described as
diungkapkan sebagai berikut.                                           follows.
1. Pelatihan Orientasi K3L                                             1. OHSE Orientation Training
    Kontraktor yang akan melakukan pekerjaan berisiko                       Contractors who will perform high risk work, such as
    tinggi, seperti bekerja di ruang terbatas, ketinggian, atau             working in limited spaces, heights, or with extreme
    dengan suhu ekstrem, wajib mengikuti pelatihan orientasi                temperatures, must take part in work safety induction
    keselamatan dari Unit HSE. Pelatihan mencakup informasi                 training from the HSE Unit. Training includes information
    tentang bahaya, formulir izin kerja, dan penggunaan APD.                about hazards, work permit forms, and the use of PPE.
2. Pengenalan Lokasi Kerja                                             2. Workplace Orientation
    Manajer kontraktor atau supervisor proyek memberikan                    The contractor's manager or project supervisor provides an
    pengenalan lokasi, termasuk peralatan darurat dan sistem                introduction to the location, including emergency equipment
    evakuasi, kepada seluruh pekerja kontraktor sebelum                     and evacuation systems, to all contractor workers before
    pekerjaan dimulai.                                                      work will be carried out.
3. Kepatuhan pada Standar Keselamatan                                  3. Compliance with Safety Standards
    Selama bekerja di area Perseroan, kontraktor dan pekerjanya             While working in the Company's area, contractors and
    wajib mematuhi standar keselamatan yang berlaku. Proyek                 their workers are required to comply with applicable
    diawasi oleh Supervisor Proyek, HSE Officer, dan Security,              safety standards. The project is supervised by the project
    yang akan melakukan tindakan koreksi jika ditemukan                     Supervisor, HSE Officer, and Security, who will take
    penyimpangan terhadap prosedur K3L.                                     corrective action if any deviations from OHSE procedures
                                                                            are found.
4. Sanksi atas Ketidakpatuhan                                          4. Sanctions for Non-Compliance
   Jika kontraktor melanggar prosedur atau standar K3L,                     If the contractor violates OHSE procedures or standards,
   General Manager berwenang memberikan sanksi, seperti                     the General Manager has the right to impose sanctions,
   teguran, surat peringatan, denda, hingga pemutusan                       such as giving a warning, warning letters, fines, and even
   kontrak.                                                                 termination of the contract.




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Evaluasi K3 [GRI 403-9, 403-10] [ESG S-06]                                         OHS Evaluation [GRI 403-9, 403-10] [ESG S-06]
Perseroan melakukan audit Hazard and Operability Study                             The Company conducts audits of the Hazard and Operability
(HAZOP), Quantitative Risk Assessment (QRA), dan Environment,                      Study (HAZOP), Quantitative Risk Assessment (QRA), and
Health and Safety (EHS) di seluruh pabrik di wilayah Barat                         Environment, Health, and Safety (EHS) for all of its factories
dan Timur guna memantau kinerja pengelolaan sarana dan                             in the West and East regions to monitor the performance of
keselamatan kerja. Audit ini dilaksanakan bersama Enviro                           facility management and workplace safety. These audits are
Solutions and Consulting (ESC), konsultan terkemuka di bidang                      conducted in collaboration with Enviro Solutions and Consulting
lingkungan, keselamatan, dan risiko di Asia.                                       (ESC), a leading consultancy in environmental, safety, and risk
                                                                                   management in Asia.


Hasil audit memberikan gambaran detail tentang praktik dan                         The audit results provide a detailed overview of the practices and
kinerja di masing-masing aspek yang diaudit. Rekomendasi                           performance in each of the audited aspects. Recommendations
dari auditor digunakan sebagai dasar untuk meningkatkan area                       from auditors are used as a basis for improving areas that
yang memerlukan perbaikan.                                                         require improvement.

Tabel Kecelakaan Kerja
Work Accident Table

                  Uraian                            2024                   2023                    2022                          Description

 Near Miss                                           13                       4                         5                                        Near Miss
 Kecelakaan                                          54                       22                       22                                         Accident
 Fatality                                               -                      -                        -                                          Fatality
 Incident                                            14                       7                         8                                          Incident
 Total Kejadian Keadaan Darurat                                                                                                  Number of Emergencies
                                                        1                      -                        2
 di dalam Lokasi                                                                                                                    Inside the Location
 Total Kejadian Darurat                                                                                                          Number of Emergencies
                                                        2                      -                        -
 di luar Lokasi                                                                                                                     Outside the Location


Tabel Tingkat Kecelakaan Kerja
Table of Work Accidents Level

                                                                       2024                             2023                              2022
    Tingkat Kecelakaan Kerja                 Satuan
       Work Accident Level                    Unit          Pria              Wanita           Pria            Wanita           Pria             Wanita
                                                            Male              Female           Male            Female           Male             Female

 PERSEROAN / THE COMPANY
 Total Recordable Injury Rate                   %           10,2                   -             0,5              -                 12             -
 Lost Time Injury Rate                          %               0,9                -             0,1              -                  8             -
                                             Kejadian
 Number of Fatalities                                             -                -               -              -                   -            -
                                             Incident
 Fatal Accident Rate
                                                %                 -                -               -              -                   -            -
 (Excluding Illness Fatalities)
 Fatal Incident Rate                            %                 -                -               -              -               14,1             -
 Total Recordable Illness Rate                  %           31,4                   -               -              -               35,6             -
 KONTRAKTOR / CONTRACTOR
 Total Recordable Injury Rate                   %                 -                -             0,5                  -               -            -
 Lost Time Injury Rate                          %                 -                -             0,1                  -               -            -
                                             Kejadian
 Number of Fatalities                                             -                -               -                  -               -            -
                                             Incident
 Fatal Accident Rate
                                                %                 -                -               -                  -               -            -
 (Excluding Illness Fatalities)
 Fatal Incident Rate                            %                 -                -               -                  -               -            -




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Pengembangan Masyarakat                                                    Community Development

Dampak Operasi Terhadap Masyarakat Sekitar                                 Impact of Operations to the Surrounding
[POJK F.23]                                                                Communities [POJK F.23]
Perseroan menyadari bahwa aktivitas bisnis yang dijalankan                 The Company acknowledges that its business activities have
membawa pengaruh yang signifikan terhadap masyarakat                       a significant influence on the surrounding community. The
sekitar. Dampak positif yang dihasilkan meliputi pembukaan                 positive impacts include employment opportunities, improved
lapangan kerja, peningkatan ekonomi lokal, dan perluasan                   local economy, and expanded access to education for local
akses pendidikan bagi komunitas setempat. Namun, di balik                  communities. However, alongside these benefits, there are also
manfaat tersebut, terdapat pula dampak negatif yang tidak                  negative impacts that cannot be completely avoided, such as the
dapat sepenuhnya dihindari, seperti munculnya potensi                      emergence of potential social inequality in society.
ketimpangan sosial di masyarakat.


Dalam menghadapi tantangan ini, Perseroan berkomitmen                      In facing this challenge, the Company is committed to running
menjalankan program pengembangan komunitas yang                            a sustainable community development program. Through
berkelanjutan. Melalui inisiatif corporate social responsibility           Corporate Social Responsibility (CSR) initiatives, various
(CSR), berbagai program dirancang sesuai kebutuhan spesifik                programs are designed according to the community's specific
masyarakat. Program ini bertujuan meminimalkan dampak                      needs. This Program has the purpose to minimize negative
negatif sekaligus memastikan keberlanjutan manfaat yang                    impacts while ensuring the sustainability of the benefits
dihasilkan bagi komunitas.                                                 generated for the community.


Kegiatan CSR Tahun 2024 [POJK F.25] [ESG S-12]                             CSR Activities in 2024 [POJK F.25] [ESG S-12]
Pada tahun 2024, Perseroan memprioritaskan pelaksanaan                     In 2024, the Company prioritizes the implementation of CSR
program CSR yang difokuskan pada peningkatan kesejahteraan                 programs focused on improving the welfare and development
dan pengembangan masyarakat sekitar, yang diungkapkan                      of surrounding community, as disclosed in the following table.
dalam tabel berikut.


                                                                                                                                             Nilai
            Uraian                       Lokasi          Bekerja sama dengan                           Peruntukkan
                                                                                                                                            Amount
          Description                   Location               Partners                                  Purpose
                                                                                                                                             (Rp)

 Safari Ramadhan                       Banjarbaru,   • Dinas Lingkungan Hidup              Perayaan di bulan suci Ramadhan                  128.651.247
                                        Jakarta,     • Kelurahan Manggarai                 dengan      melakukan    penanaman
                                        Surabaya                                           149 pohon di 3 kota, memberikan
                                                                                           santunan ke anak yatim, serta
                                                                                           memberikan donasi ke pemerintah kota
                                                                                           berupa alat pemotong rumput.
                                                     • Environmental Agency                Celebration during the holy month of
                                                     • Manggarai Subdistrict               Ramadan by planting 149 trees in 3
                                                                                           cities, distributing donations to orphans,
                                                                                           and donating grass-cutting equipment
                                                                                           to the City Government.
 Revitalisasi Sungai Jagir              Surabaya     • Pemerintah Kota Surabaya            Kegiatan merevitalisasi sungai Jagir              54.620.859
                                                     • Balai Besar Wilayah Sungai          dengan     melakukan     pembersihan
                                                       Brantas                             lingkungan sekitar sungai Jagir,
                                                     • Perusahaan Jasa Tirta I             perestarian alam, serta acara talkshow
                                                     • Institut Teknologi Sepuluh          untuk     meningkatkan      kesadaran
                                                       Nopember (ITS)                      masyarakat akan kebersihan sungai.
                                                     • Universitas Gajah Mada (UGM)
 Jagir River Revitalization                          • Surabaya City Government            Revitalization of Jagir River through
                                                     • Brantas River Basin Authority       environmental      cleanup,     nature
                                                     • Perusahaan Jasa Tirta I             conservation efforts, and a talk show
                                                     • Institut Teknologi Sepuluh          event to raise public awareness about
                                                       Nopember (ITS)                      river cleanliness.
                                                     • Gadjah Mada University (UGM)
 Donasi Ambulans                       Yogyakarta    Yayasan PKU Muhammadiyah              Memberikan donasi berupa ambulans                345.000.000
                                                                                           untuk Rumah Sakit PKU Muhammadiyah
                                                                                           di Gamping, Yogyakarta.
 Ambulance Donation                                                                        Donated an ambulance to PKU
                                                                                           Muhammadiyah Hospital in Gamping,
                                                                                           Yogyakarta.




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                                                                                                                                           Nilai
            Uraian                         Lokasi             Bekerja sama dengan                        Peruntukkan
                                                                                                                                          Amount
          Description                     Location                  Partners                               Purpose
                                                                                                                                           (Rp)

 Partisipasi Kegiatan Peringatan          Bontang         Dinas Lingkungan Hidup Kota         Donasi dalam rangka      mendukung           10.000.000
 Hari Ozone                                               Bontang                             peringatan Hari Ozone.
 Participation in Ozone Day                               Bontang Environmental Agency        Donation in support of Ozone Day
 Commemoration Activities                                                                     commemoration.
 Kegiatan Kemanusiaan                     Jakarta         Kamar Dagang Indonesia (KADIN)      Donasi kegiatan kemanusiaan yang          1.500.000.000
                                                                                              dilaksanakan oleh KADIN.
 Humanitarian Activities                                  Indonesian Chamber of Commerce      Donation for humanitarian activities
                                                          and Industry                        organized by KADIN.
 Kegiatan Sosial Pembangunan              Sukabumi        Rumah Sakit Umum         Daerah     Perbaikan gedung RSUD Syamsudin.          1.899.797.297
 Gedung RSUD Syamsudin                                    (RSUD) Syamsudin
 Social Activity: Renovation of                           Syamsudin Regional Hospital         Renovation of Syamsudin      Regional
 RSUD Syamsudin Building                                                                      Hospital (RSUD Syamsudin).
 Kegiatan Sosial Pembangunan              Sukabumi        RSUD Sekarwangi                     Perbaikan gedung RSUD Sekarwangi.           120.030.180
 Gedung RSUD Sekarwangi
 Social Activity: Renovation of                           Sekarwangi Regional Hospital        Renovation of Sekarwangi Regional
 RSUD Sekarwangi Building                                                                     Hospital (RSUD Sekarwangi).
 Total                                                                                                                                  4.058.099.583



Realisasi Anggaran CSR                                                         Realization of CSR Budget
Selama tahun 2024, Perseroan telah mengalokasikan biaya                        Over the course of 2024, the Company allocated a total of Rp4.06
sebesar Rp4,06 miliar guna mendukung pelaksanaan berbagai                      billion to support a number of CSR programs.
program CSR.


Pengaduan Masyarakat [POJK F.24]                                               Public Complaints [POJK F.24]
Perseroan telah mengembangkan mekanisme formal untuk                           The Company has developed a formal mechanism to receive
menerima dan menangani pengaduan dari masyarakat.                              and handle complaints from the public. This mechanism is
Mekanisme ini dirancang agar masyarakat dapat menyampaikan                     designed to ensure that the public can submit complaints easily
keluhan secara mudah dan transparan. Pengaduan dapat                           and transparently. Complaints can be submitted through the
disampaikan melalui berbagai saluran pelaporan berikut.                        following reporting channels.



                                           Kirimkan pengaduan ke alamat whistleblower@samator.com
            Email
                                           Send complaints to whistleblower@samator.com


            SMS atau WhatsApp              Hubungi 0811 3050 3000
            SMS or WhatsApp                Contact 0811 3050 3000


            Surat Tertulis                 Kirimkan pengaduan yang ditujukan kepada Unit Audit Internal ke alamat berikut.
            Written Letter                 Send complaints addressed to the Internal Audit Unit at the following address.
                                                     Kantor Surabaya                                  Kantor Jakarta
                                                     Surabaya Offive                                  Jakarta Office
                                                     Jl. Kedung Baruk No. 25-28                       UGM Samator Pendidikan Gedung A Lt. 5 & 6
                                                     Kedung Baruk, Rungkut                            Jl. Dr. Saharjo No. 83 ,Manggarai, Tebet
                                                     Surabaya, Jawa Timur, Indonesia, 60298           Jakarta Selatan, Indonesia 12850



Setiap laporan pengaduan akan diterima dan ditangani langsung                  Each complaint report will be received and handled directly
oleh Unit Internal Audit. Apabila diperlukan, investigasi lebih                by the Internal Audit Unit. If necessary, further investigation will
lanjut akan dilakukan untuk memastikan penyelesaian yang tepat.                be carried out to ensure proper resolution.


Hingga akhir tahun 2024, tidak ada pengaduan terkait isu sosial                Until the end of 2024, the Company did not receive any
yang diterima oleh Perseroan. Hal ini mencerminkan komitmen                    complaints related to social issues. This reflects the Company's
Perseroan dalam menjaga hubungan yang baik dengan                              commitment to maintaining good relations with the community
masyarakat serta meminimalkan potensi dampak negatif                           and minimizing the potential negative impact of its operations.
operasional.




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Tanggung Jawab Terhadap Produk                                          Responsibility for Products
dan Layanan                                                             and Services

Komitmen Memberikan Layanan yang Setara                                 Commitment to Provide Equal Services
[POJK F.17]                                                             [POJK F.17]
Perseroan berkomitmen menyediakan layanan yang berkualitas              The Company is committed to providing high-quality services
kepada seluruh pelanggan dengan menjunjung tinggi asas                  to all customers while upholding the principles of equality and
kesetaraan dan non-diskriminasi. Produk yang dihasilkan                 non-discrimination. The products offered are designed to meet
dirancang untuk memenuhi beragam kebutuhan konsumen,                    diverse consumer needs, ensuring optimal standards of quality,
memastikan standar kualitas, keamanan, dan aksesibilitas                safety, and accessibility.
yang optimal.


Komitmen terhadap mutu ini dibuktikan melalui sertifikasi               This commitment to quality is demonstrated through
ISO 9001:2015, yang mengakui sistem manajemen mutu                      ISO 9001:2015 certification, which recognizes that the Company's
Perseroan telah sesuai dengan standar internasional. Sertifikasi        quality management system complies with international
ini mencakup berbagai lokasi operasional, termasuk Medan,               standards. This certification covers various operational locations,
Pelintung, Batam, Palembang, Bekasi, Kendal, Makassar, dan              including Medan, Pelintung, Batam, Palembang, Bekasi, Kendal,
lokasi lainnya, menunjukkan pengelolaan proses produksi dan             Makassar, and other sites, showcasing professional production
layanan yang profesional.                                               process management and service.


Inovasi Produk [POJK F.26]                                              Product Innovation [POJK F.26]
Perseroan terus berupaya untuk mengembangkan produk dan                 The Company is committed to developing innovative products
berinovasi guna memenuhi kebutuhan pelanggan dari berbagai              to meet the needs of customers across different segments.
segmen. Upaya ini dilakukan melalui pengembangan produk                 This effort is carried out through the new products development
baru serta peningkatan proses kerja, yang bertujuan untuk               as well as the work processes improvement, aiming to improve
meningkatkan kualitas produk sekaligus menciptakan efisiensi            product quality while creating operational efficiency.
operasional.


Inovasi produk yang dilakukan oleh Perseroan di tahun 2024,             The Company's product innovations in 2024 include:
antara lain:
1. Penggunaan gas CO₂ untuk remineralisasi air, di mana air             1. The use of CO₂ gas for water remineralization, where clean
    bersih diperoleh melalui desalinasi air laut untuk digunakan           water is produced through seawater desalination for use in
    dalam proses produksi;                                                 the production process.
2. Injeksi nitrogen cair ke dalam beton segar untuk menjaga             2. Injection of liquid nitrogen into fresh concrete to maintain
    suhu akhir pencampuran beton tetap di bawah 31°C dalam                 the final mixing temperature below 31°C in the mixer; and
    mixer; serta
3. Penerapan co-firing dengan hidrogen di Pesanggaran, Bali,            3. Implementation of co-firing with hydrogen in Pesanggaran,
    guna mendukung transisi menuju energi bersih.                          Bali, to support the transition to clean energy.


Keamanan Produk [GRI 3-3, 416-2] [POJK F.27] [POJK F.29]                Product Safety [GRI 3-3, 416-2] [POJK F.27] [POJK F.29]
Perseroan berkomitmen penuh menyediakan produk yang                     The Company is fully dedicated to providing products that
mengutamakan aspek keamanan, memberikan rasa aman                       prioritize safety, ensuring a sense of security and comfort for its
dan nyaman bagi penggunanya. Komitmen ini juga diwujudkan               users. This commitment is also reflected in respecting customer
dengan memperhatikan hak-hak pelanggan melalui penyediaan               rights by providing clear product information. This information
informasi produk yang jelas. Informasi tersebut disampaikan             is conveyed transparently through the website, promotional
secara transparan melalui situs web, kegiatan promosi, dan              activities, and integrated marketing communications, enabling
komunikasi pemasaran yang terintegrasi, sehingga pelanggan              customers to gain a comprehensive understanding of the
dapat memahami produk yang ditawarkan secara mendalam.                  offered products.


Jaminan kualitas dan keamanan produk diwujudkan melalui                 Quality and product safety assurance is realized through testing
proses pengujian dan evaluasi yang dilakukan oleh personel              and evaluation processes conducted by authorized personnel.
berwenang. Proses ini dilakukan sesuai standar mutu yang                These processes are carried out in accordance with the
ditetapkan Perseroan, baik berdasarkan standar internal                 Company's established quality standards, both based on internal
maupun standar nasional dan internasional, untuk memenuhi               standards as well as national and international standards, to
ekspektasi pelanggan dan regulasi yang berlaku.                         meet customer expectations and applicable regulations.




                                                                                        PT Samator Indo Gas Tbk 2024 Integrated Report   289
Page 292
               Kilas Kinerja 2024                          Laporan Manajemen                              Profil Perusahaan
          Performance Overview in 2024                     Management Report                               Company Profile




Langkah-langkah konkret yang diterapkan Perseroan meliputi:           The concrete measures implemented by the Company include:
1. Menjamin proses produksi gas industri berjalan aman                1. Ensuring the industrial gas production process operates
   sesuai standard operating procedure (SOP) dan melalui                  safely in compliance with Standard Operating Procedures
   quality control internal yang ketat sebelum produk                     (SOP) and undergoes rigorous Internal Quality Control
   dikirimkan ke pelanggan;                                               before products are delivered to customers;
2. Melaksanakan inspeksi dan kalibrasi berkala terhadap               2. Conducting periodic inspections and calibrations of
   sarana dan prasarana pemasaran, seperti tabung gas,                    marketing infrastructure and facilities, such as gas
   portable gas supply (PGS), road trailer, dan mobil tangki;             cylinders, portable gas supply (PGS), road trailers, and tank
                                                                          cars;
3. Memastikan penggunaan tabung gas yang memenuhi                     3. Ensuring the use of gas cylinders that meet safety standards
   standar keamanan, sekaligus menolak pengisian gas pada                 while rejecting the filling of gas cylinders that do not comply
   tabung yang tidak memenuhi persyaratan keselamatan;                    with safety requirements; and
   dan
4. Menerapkan pedoman penanganan silinder medis yang                  4. Implementing the guidelines for handling externally
   terkontaminasi eksternal sebagai langkah pencegahan                   contaminated medical cylinders as an additional preventive
   tambahan selama pandemi. Pedoman ini disusun                          measure during the pandemic. These guidelines, based
   berdasarkan standar yang ditetapkan oleh Asia Industrial              on standards set by the Asia Industrial Gases Association
   Gases Association (AIGA), bertujuan mengurangi risiko                 (AIGA), aim to reduce the risk of virus transmission through
   penularan virus melalui produk yang didistribusikan kepada            products distributed to customers.
   pelanggan.


Melalui langkah-langkah tersebut, keamanan dan kualitas               Through these measures, product safety and quality are well
produk dapat terjaga dengan baik. Sepanjang tahun 2024,               maintained. Throughout 2024, the Company did not experience
Perseroan tidak mengalami penarikan produk, mencerminkan              any product recalls, reflecting the effectiveness of its
efektivitas sistem pengelolaan mutu dan keamanan yang                 implemented quality and safety management system.
diterapkan.


Dampak Produk dan Layanan [POJK F.28]                                 Impact of Products and Services [POJK F.28]
Perseroan memastikan semua produk yang ditawarkan telah               The Company ensures that all products have been thoroughly
dinilai secara menyeluruh dengan memberikan informasi                 assessed by providing complete information to customers.
lengkap kepada pelanggan. Informasi tersebut disampaikan              This information is conveyed through various media, such as
melalui berbagai media, seperti sosialisasi pelanggan, banana         customer dissemination programs, banana stickers, and signs
sticker, dan rambu-rambu pada setiap produk.                          on each product.


Sepanjang tahun 2024, tidak terdapat insiden ketidakpatuhan           In 2024, the Company did not receive any reports of
terkait informasi maupun pelabelan produk dan layanan                 non-compliance with regards to product and service information
yang diberikan.                                                       and labeling.




290    PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 293
        Analisis dan Pembahasan Manajemen              Tata Kelola Perusahaan yang Baik                              Laporan Keberlanjutan
        Management Discussion and Analysis                Good Corporate Governance                                   Sustainability Report




Keluhan Pelanggan                                                            Customer Complaints
Pada tahun 2024, Perseroan menerima sebanyak 625 laporan                     In 2024, the Company received a total of 625 customer
keluhan pelanggan, dengan mayoritas pengaduan terkait                        complaints, most of the complaints were related to the services.
layanan. Jumlah ini menunjukkan penurunan sebesar 2,34%                      This represents a 2.34% decrease compared to the previous
dibandingkan tahun sebelumnya. Berikut adalah tabel yang                     year. The table below shows the number of complaints received
menggambarkan jumlah pengaduan yang diterima Perseroan                       by the Company in the last 3 years.
dalam 3 tahun terakhir.


                                                        2024                                      2023                                   2022
        Tingkat Kecelakaan Kerja
           Work Accident Level               Produk             Layanan             Produk               Layanan            Produk              Layanan
                                             Product            Service             Product              Service            Product             Service

 Pengaduan Masuk
                                                 -                   625                  -                    640                 2              709
 Received Complaint
                                              STATUS PENGADUAN / COMPLAINT STATUS
 Terselesaikan (%)
                                                 -                100,00                  -               100,00             100,00             100,00
 Resolved (%)
 Sedang dalam Proses (%)
                                                 -                       -                -                      -                 -                  -
 Ongoing (%)



Kepuasan Pelanggan [POJK F.30]                                               Customer Satisfaction [POJK F.30]
Perseroan secara rutin mengukur tingkat kepuasan pelanggan                   The Company regularly measures the satisfaction levels of
terhadap produk dan jasa yang ditawarkan melalui survei                      their customers with the products and services offered through
kepuasan pelanggan yang diselenggarakan setiap 2 tahun                       customer satisfaction surveys biennially. This survey include
sekali. Survei ini mencakup berbagai aspek layanan, termasuk                 svarious aspects of service, including communication, delivery,
komunikasi, pengiriman, administrasi penagihan, layanan                      billing administration, after-sales service, quality marketing,
purna jual, kualitas sarana pemasaran, serta kelengkapan                     and job security.
keamanan kerja.


Pada tahun 2024, Perseroan kembali menyelenggarakan survei                   In 2024, the Company conducted another customer satisfaction
kepuasan pelanggan dengan hasil sebagai berikut:                             survey with the following results:
1. Customer Satisfaction Index sebesar 89,27%, mencerminkan                  1. Customer Satisfaction Index of 89.27%, reflecting the
   persentase responden yang menyatakan puas atau sangat                         percentage of respondents stating that they were satisfied
   puas terhadap layanan Samator Group.                                          or very satisfied with the Company’s services.
2. Perseroan berhasil meraih skor 4,35 dari total skor                       2. The Company achieved a score of 4.35 out of a maximum
   maksimal 5 yang berarti telah memenuhi 87,00% dari                            total score of 5 which means it has met 87.00% of the
   standar penerimaan untuk kepuasan pelanggan.                                  acceptance standards for customer satisfaction.

Tabel Kepuasan Pelanggan
Customer Satisfaction Table
          Uraian                    Satuan
                                                2024              2023               2022                2021               2020                2019
         Desciption                  Unit

 Survei Kepuasan Pelanggan
 (dilaksanakan setiap 2 tahun)       Skor     4,35 dari 5                          4,29 dari 5                            4,21 dari 5
                                                                     -                                     -                                      -
 Customer Satisfaction Survey        Score   4.35 out of 5                        4.29 out of 5                          4.21 out of 5
 (conducted every 2 years)




                                                                                          PT Samator Indo Gas Tbk 2024 Integrated Report              291
Page 294
Pernyataan Pertanggungjawaban
Laporan Terintegrasi 2024
Responsibility Statement Towards 2024 Integrated Report



                    Surat Pernyataan Anggota Dewan Komisaris
              tentang Tanggung Jawab Atas Laporan Terintegrasi 2024
                             PT Samator Indo Gas Tbk
               Statement of Members of the Board of Commissioners
               on the Responsibility for the 2024 Integrated Report of
                             PT Samator Indo Gas Tbk

Kami, yang bertanda tangan di bawah ini, menyatakan                    We, the undersigned, hereby declare that all information in
bahwa semua informasi dalam Laporan Terintegrasi                       the Integrated Report of PT Samator Indo Gas Tbk for year 2024
PT Samator Indo Gas Tbk tahun 2024 telah dimuat secara                 has been fully contained and we shall be fully responsible
lengkap dan bertanggung jawab penuh atas kebenaran isi                 to the correctness of contents in the Integrated Report of
Laporan Terintegrasi Perseroan.                                        the Company.


Demikian pernyataan ini dibuat dengan sebenarnya.                      This statement is hereby made in all truthfulness.


                                                           Jakarta, April 2025



                                                          Dewan Komisaris
                                                       Board of Commissioners




                                                           Heyzer Harsono
                                                          Komisaris Utama
                                                       President Commissioner




                     Rasid Harsono                                                            Setyo Wahono
                  Wakil Komisaris Utama                                                    Wakil Komisaris Utama
               Vice President Commissioner                                              Vice President Commissioner




      Michael W.P. Soeryadjaya                             Atiff Ibrahim Gill                             Sutanto
                Komisaris                                      Komisaris                            Komisaris Independen
              Commissioner                                   Commissioner                        Independent Commissioner




                        Robiyanto                                                        Hans-Gerd Wienands
                   Komisaris Independen                                                     Komisaris Independen
                Independent Commissioner                                                 Independent Commissioner




292    PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 295
                         Surat Pernyataan Anggota Direksi
              tentang Tanggung Jawab Atas Laporan Terintegrasi 2024
                             PT Samator Indo Gas Tbk
                  Statement of Members of the Board of Directors
               on the Responsibility for the 2024 Integrated Report of
                             PT Samator Indo Gas Tbk

Kami, yang bertanda tangan di bawah ini, menyatakan             We, the undersigned, hereby declare that all information in
bahwa semua informasi dalam Laporan Terintegrasi                the Integrated Report of PT Samator Indo Gas Tbk for year 2024
PT Samator Indo Gas Tbk tahun 2024 telah dimuat secara          has been fully contained and we shall be fully responsible
lengkap dan bertanggung jawab penuh atas kebenaran isi          to the correctness of contents in the Integrated Report of
Laporan Terintegrasi Perseroan.                                 the Company.


Demikian pernyataan ini dibuat dengan sebenarnya.               This statement is hereby made in all truthfulness.


                                                    Jakarta, April 2025



                                                          Direksi
                                                     Board of Directors




                                                    Rachmat Harsono
                                                      Direktur Utama
                                                     President Director




                  Ferryawan Utomo                                               Imelda Mulyani Harsono
                   Wakil Direktur Utama                                                     Direktur
                  Vice President Director                                                   Director




            Nini Liemijanto                          Budi Susanto                             Djanarko Tjandra
                 Direktur                                Direktur                                      Direktur
                 Director                                Director                                      Director




                Andy Purwohardono                                            Octavianus Santoso Rastanto
                            Direktur                                                        Direktur
                            Director                                                        Director




                                                                           PT Samator Indo Gas Tbk 2024 Integrated Report   293
Page 296
               Kilas Kinerja 2024                          Laporan Manajemen                            Profil Perusahaan
          Performance Overview in 2024                     Management Report                             Company Profile




Verifikasi Tertulis dari Pihak Independen                                                                            [GRI 2-5] [POJK G.1]

Written Verification from Independent Party



Laporan Terintegrasi ini belum melalui proses verifikasi              This Integrated Report has not undergone verification by an
oleh Penyedia Jasa Assurance (Assurance Services Provider).           Assurance Services Provider. However, the Company ensures
Meskipun demikian, Perseroan memastikan bahwa seluruh                 that all information presented in this report is true, accurate,
informasi yang disampaikan dalam laporan ini bersifat benar,          and factually correct.
akurat, dan sesuai dengan fakta.




Tanggapan Terhadap Umpan Balik
Laporan Terintegrasi Tahun Sebelumnya                                                                                       [POJK G.3]

Response to Feedback on the Previous Year's Integrated Report


Sepanjang tahun 2024, Perseroan tidak menerima masukan                Throughout 2024, the Company did not receive any input
atau tanggapan melalui lembar umpan balik terkait Laporan             or feedback through the feedback form regarding the 2023
Terintegrasi tahun 2023. Meskipun demikian, Perseroan tetap           Integrated Report. Nevertheless, the Company remains
berkomitmen untuk meningkatkan kualitas pelaporan di setiap           committed to improving the quality of reporting in each
periode penyusunan. Harapan kami, laporan ini dapat berfungsi         reporting period. We hope this report serves as a valuable
sebagai sumber informasi yang bermanfaat bagi seluruh                 source of information for all stakeholders.
pemangku kepentingan.




294    PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 297
        Analisis dan Pembahasan Manajemen                          Tata Kelola Perusahaan yang Baik                                                           Laporan Keberlanjutan
        Management Discussion and Analysis                            Good Corporate Governance                                                                Sustainability Report




Lembar Umpan Balik                                                                  [GRI 2-3, 2-4] [POJK G.2]

Feedback Sheets


Setelah membaca Laporan Terintegrasi PT Samator Indo Gas Tbk,                                     As you have finished reading this Integrated Report of PT Samator
kami mohon kesediaan para pemangku kepentingan untuk                                              Indo Gas Tbk, we would like to ask you as a stakeholder to kindly
memberikan umpan balik dengan mengirim email.                                                     provide feedback by filling in this form and sending it via email.

                                                     Pertanyaan                                                                                                      Setuju                  Tidak Setuju
                                                      Questions                                                                                                      Agree                     Disagree
 Laporan ini telah memberikan informasi yang bermanfaat mengenai kinerja ekonomi, sosial, dan lingkungan
 Perseroan.                                                                                                                                                              ….                            ….
 This report has provided useful information on economic, social, and environmental performance of the Company.
 Data dan informasi yang diungkapkan mudah dipahami, lengkap, transparan, dan berimbang.
                                                                                                                                                                         ….                            ….
 Data and information disclosed are easy to understand, complete, transparent, and balanced.
 Data dan informasi yang disajikan berguna dalam pengambilan keputusan.
                                                                                                                                                                         ….                            ….
 Data and information presented are useful for making decision.
 Laporan ini menarik dan mudah dibaca.
                                                                                                                                                                         ….                            ….
 This report is interesting and easy to read.

Mohon berikan nilai mengenai aspek yang terdapat dalam                                           Please score on aspects presented in this report
laporan ini (nilai 1 = paling penting, 2 = penting, 3 = tidak penting,                           (1 = most important, 2 = important, 3 = not important,
4 = sangat tidak penting).                                                                       4 = very unimportant).

      Kualitas Produk dan Layanan                              Keberagaman dan Kesetaraan                                                    Ekonomi Sirkular
      Product and Service Quality                              Diversity and Equality                                                        Circular Economy
      Kepuasan Pelanggan                                       Pengelolaan Limbah                                                            Tata Kelola Perusahaan dan Transparansi
      Customer Satisfaction                                    Waste Processing                                                              Governance and Transparancey
      Inovasi Produk dan Teknologi                             Manajemen Energi                                                              Privasi dan Keamanan Data
      Technology and Product Innovation                        Energy Management                                                             Data Privacy and Security
      Peran dalam Infrastruktur Kesehatan                      Manajemen Perubahan Iklim                                                     Hak Asasi Manusia
      Role in Healthcare Infrastructure                        Climate Change Management                                                     Human Rights
      Hubungan dengan Komunitas                                Pengelolaan Air dan Efluen                                                    Manajemen Hukum dan Regulasi
      Relation with the Community                              Water and Effluent Management                                                 Law and Regulations Management
      Hidrogen Rendah Karbon dan Terbarukan                    Konservasi Keanekaragaman Hayati                                              Etika Bisnis dan Integritas
      Renewable and Low Carbon Hydrogen                        Biodiversity Conservation                                                     Business Ethic and Integrity
      Kesehatan dan Keselamatan Kerja                          Siklus Hidup Produk                                                           Manajemen Rantai Pasokan
      Occupational Health and Safety                           Product Lifecycle                                                             Supply Chain Management
      Pengembangan Sumber Daya Manusia
      Human Resources Development

Mohon berikan komentar/saran/usulan bagi laporan ini.                                            Please provide your comments/suggestions/ideas for this report.
………………………………………………………………………………………………………………………………………………………………………......................…………………………………………....
………………………………………………………………………………………………………………………………………………………………………......................…………………………………………....

Profil Anda / Your Profile
Nama / Name                                             ................................................................................................................................................................
Pekerjaan / Occupation                                  ................................................................................................................................................................
Institusi/Perusahaan / Institution/Company              ................................................................................................................................................................
Kontak (telepon, email) / Contact (phone, email)        ................................................................................................................................................................

Kategori Pemangku Kepentingan / Category of Stakeholder
     Pemerintah / Governance                    Pelanggan / Customer                                Karyawan / Employee                                    Mitra Kerja / Business Partners

     Media / Media                              Masyarakat / Community                              LSM / NGO                                              Lain-Lain, …. / Others, ….


                                                                                                                          Gedung UGM Samator Pendidikan Tower A Lt. 5-6
  Saran dan tanggapan yang Anda berikan                                                                                   Jl. Dr. Sahardjo No. 83, Manggarai, Tebet
  atas informasi yang disajikan dalam                                                                                     Jakarta Selatan 12850
  laporan ini mohon dikirimkan kepada:                    Sekretaris Perusahaan                                               +6221-83709111
  Please send your suggestion and response                Corporate Secretary                                                 +6221-83709111
  to information presented in this report to:                                                                                 corsec@samator.com
                                                          Imelda Mulyani Harsono                                              www.samatorgas.com




                                                                                                                       PT Samator Indo Gas Tbk 2024 Integrated Report                                        295
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Halaman ini sengaja dikosongkan
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          Analisis dan Pembahasan Manajemen                  Tata Kelola Perusahaan yang Baik                         Laporan Keberlanjutan
          Management Discussion and Analysis                    Good Corporate Governance                              Sustainability Report




Indeks SEOJK No. 16/SEOJK.04/2021
Index of SEOJK No. 16/SEOJK.04/2021


                                                                  Kriteria                                                                     Halaman
No.
                                                                  Criteria                                                                      Page

I         BENTUK LAPORAN TAHUNAN / FORM OF ANNUAL REPORT
          Laporan Tahunan disajikan dalam bentuk dokumen cetak           The Annual Report is presented in the form of printed and
    1.
          dan dokumen elektronik.                                        electronic documents.
          Laporan Tahunan yang disajikan dalam bentuk dokumen            The Annual Report is presented in the form of printed
          cetak, dicetak pada kertas yang berwarna terang, berkualitas   documents, printed on bright coloured paper, of good quality,
    2.
          baik, berukuran A4, dijilid, dan dapat diperbanyak dengan      A4 size, bound, and can be reproduced with good quality.
          kualitas yang baik.
          Laporan Tahunan dapat menyajikan informasi berupa              The Annual Report can present information in the form of
          gambar, grafik, tabel, dan/atau diagram dengan                 pictures, graphs, tables, and/or diagrams by including clear
    3.
          mencantumkan judul dan/atau keterangan yang jelas,             titles and/or descriptions, so that they are easy to read and
          sehingga mudah dibaca dan dipahami.                            understand.
          Laporan Tahunan yang disajikan dalam bentuk dokumen            The Annual Report presented in electronic document form is
    4.    elektronik merupakan Laporan Tahunan yang dikonversi           Annual Report converted in portable document format (PDF).
          dalam portable document format (PDF).
    II    ISI LAPORAN TAHUNAN / ANNUAL REPORT CONTENTS
          Laporan Tahunan paling sedikit memuat:                         The Annual Report should contain at least:
          a. Ikhtisar data keuangan penting;                             a. Summary of key financial information;
          b. Informasi saham (jika ada);                                 b. Share 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 the Issuer or Public Company;
          f. Analisis dan pembahasan manajemen;                          f. Management discussion and analysis;
    1.
          g. Tata kelola Emiten atau Perusahaan Publik;                  g. Issuer or Public Company governance;
          h. Tanggung jawab sosial dan lingkungan Emiten atau            h. Social and Environmental Responsibility of the Issuer or
             Perusahaan Publik;                                             Public Company;
          i. Laporan keuangan tahunan yang telah diaudit; dan            i. Audited annual Financial Statements; and
          j. Surat pernyataan anggota Direksi dan anggota Dewan          j. Statement that the Board of Commissioners and the
             Komisaris tentang tanggung jawab atas Laporan                  Board of Directors are fully responsible for the Annual
             Tahunan.                                                       Report.
    III   URAIAN ISI LAPORAN TAHUNAN / DESCRIPTION OF THE ANNUAL REPORT CONTENTS
    a.    Ikhtisar Data Keuangan Penting                                 Summary of Key Financial Information
          Ikhtisar data keuangan penting memuat informasi keuangan       Summary of key financial information contains financial data
          yang disajikan dalam bentuk perbandingan selama 3 (tiga)       presented in comparison with previous 3 (three) financial
          tahun buku atau sejak memulai usahanya jika Emiten atau        years or since commencement of business if the Issuer
          Perusahaan Publik tersebut menjalankan kegiatan usahanya       or Public Company commenced the business in less than
          kurang dari 3 (tiga) tahun, paling sedikit memuat:             3 (three) years ago, shall contain at least:
          1. Pendapatan/penjualan;                                       1. Revenue/sales;
          2. Laba bruto;                                                 2. Gross profit;
          3. Laba (rugi);                                                3. Profit (loss);
          4. Jumlah laba (rugi) yang dapat diatribusikan kepada          4. Total profit (loss) attributable to owners of the parent
              pemilik entitas induk dan kepentingan nonpengendali;           entity and non-controlling interest;
          5. Total laba (rugi) komprehensif;                             5. Total comprehensive profit (loss);
          6. Jumlah laba (rugi) komprehensif yang dapat diatribusikan    6. Total comprehensive profit (loss) attributable to owners
              kepada pemilik entitas induk dan kepentingan non               of the parent entity and non-controlling interest;                 22-23
              pengendali;
          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 equity;
          11. Rasio laba (rugi) terhadap jumlah aset;                    11. Profit (loss) to total assets ratio;
          12. Rasio laba (rugi) terhadap ekuitas;                        12. Profit (loss) to equity ratio;
          13. Rasio laba (rugi) terhadap pendapatan/penjualan;           13. Profit (loss) to revenue/sales ratio;
          14. Rasio lancar;                                              14. Current ratio;
          15. Rasio liabilitas terhadap ekuitas;                         15. Liabilities to equity ratio;
          16. Rasio liabilitas terhadap jumlah aset; dan                 16. Liabilities to total assets ratio; and
          17. Informasi dan rasio keuangan lainnya yang relevan.         17. Other relevant information and financial ratios.




                                                                                                PT Samator Indo Gas Tbk 2024 Integrated Report      297
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              Kilas Kinerja 2024                              Laporan Manajemen                                      Profil Perusahaan
         Performance Overview in 2024                         Management Report                                       Company Profile




                                                              Kriteria                                                                   Halaman
No.
                                                              Criteria                                                                    Page

 b.   Informasi Saham                                               Share Information
      Informasi saham bagi Perusahaan Terbuka paling sedikit        Share information for a Public Company must include at
      memuat:                                                       least:
      1. Saham yang telah diterbitkan untuk setiap masa triwulan    1. Shares issued for each three-month period in the last
          yang disajikan dalam bentuk perbandingan selama               2 (two) financial years, presented in comparison form,
          2 (dua) tahun buku terakhir, paling sedikit memuat:           shall at least cover:
          a. Jumlah saham yang beredar;                                 a. Number of outstanding shares;
          b. Kapitalisasi pasar berdasarkan harga pada bursa            b. Market capitalization based on the price at the stock           28
              efek tempat saham dicatatkan;                                 exchange where the shares are listed;
          c. Harga saham tertinggi, terendah, dan penutupan             c. Highest share price, lowest share price, closing share
              berdasarkan harga pada bursa efek tempat saham                price at the stock exchange where the shares are
              dicatatkan; dan                                               listed; and
          d. Volume perdagangan pada bursa efek tempat saham            d. Share volume at the stock exchange where the shares
              dicatatkan.                                                   are listed.
      Informasi dalam huruf b), huruf c) dan huruf d) hanya         Information in point b), point c) and point d) is disclosed only
                                                                                                                                           28
      diungkapkan jika sahamnya tercatat di bursa efek;             if the shares are listed on a stock exchange;
      2. Dalam hal terjadi aksi korporasi yang menyebabkan          2. In the event of a corporate action that causes a change
         terjadinya perubahan pada saham, seperti pemecahan            in shares, such as a stock split, reverse stock, stock
         saham (stock split), penggabungan saham (reverse stock),      dividends, bonus shares, changes in the nominal value
         dividen saham, saham bonus, perubahan nilai nominal           of shares, issuance of convertible securities, as well as
         saham, penerbitan efek konversi, serta penambahan             additions and reductions in capital, share information as
         dan pengurangan modal, informasi saham sebagaimana            referred to in number 1) shall be added by an explanation
         dimaksud pada angka 1) ditambahkan penjelasan paling          of at least:
         sedikit mengenai:
         a. Tanggal pelaksanaan aksi korporasi;                          a. Date of corporate action;
                                                                                                                                           29
         b. Rasio pemecahan saham (stock split), penggabungan            b. Ratio of stock split, reverse stock, stock dividend,
             saham (reverse stock), dividen saham, saham bonus,             bonus shares, total convertible securities issued, and
             jumlah efek konversi yang diterbitkan, dan perubahan           changes in the nominal value of shares;
             nilai nominal saham;
         c. Jumlah saham beredar sebelum dan sesudah aksi                c. Number of outstanding shares before and after
             korporasi;                                                     corporate action;
         d. Jumlah efek konversi yang dilaksanakan (jika ada);           d. The number of convertible securities exercised
             dan                                                            (if any); and
         e. Harga saham sebelum dan sesudah aksi korporasi.              e. Share price before and after corporate action.
      3. Dalam hal terjadi penghentian sementara perdagangan        3. In the event that the Company’s shares were suspended
         saham (suspension) dan/atau pembatalan pencatatan             and/or delisted from trading during the financial
         saham (delisting) dalam tahun buku, dijelaskan alasan         year, then the Company shall provide reasons for the
                                                                                                                                           29
         penghentian sementara perdagangan saham (suspension)          suspension and/or delisting; and
         dan/atau pembatalan pencatatan saham (delisting)
         tersebut; dan
      4. Dalam hal penghentian sementara perdagangan saham          4. In the event that the suspension and/ or delisting as
         (suspension) sebagaimana dimaksud pada angka 3)               referred to in point 3) was still in effect until the date of
         dan/atau proses pembatalan pencatatan saham (delisting)       the Annual Report, then the Company shall also explain
         masih berlangsung hingga akhir periode Laporan                the corporate actions taken by the Company in resolving
                                                                                                                                           29
         Tahunan, dijelaskan tindakan yang dilakukan untuk             the suspension and/or delisting.
         menyelesaikan penghentian sementara perdagangan
         saham (suspension) dan/atau pembatalan pencatatan
         saham (delisting) tersebut.
 c.   Laporan Direksi                                               The Board of Directors Report
      Laporan Direksi paling sedikit memuat uraian singkat          The Board of Directors Report must at least include a brief
      mengenai:                                                     description of:
      1. Kinerja Emiten atau Perusahaan Publik, paling sedikit      1. Issuer or Public Company performance, at least contains:
         memuat:
         a. Strategi dan kebijakan strategis Emiten atau               a. The Issuer or Public Company’s strategy and strategic
            Perusahaan Publik;                                             policies;
         b. Peranan Direksi dalam perumusan strategi dan               b. Role of the Board of Directors in developing the
            kebijakan strategis Emiten atau Perusahaan Publik;             Issuer or Public Company’s strategies and strategic
                                                                           policies;
         c. Proses yang dilakukan Direksi untuk memastikan             c. Process carried out by the Board of Directors to                50-59
            implementasi strategi Emiten atau Perusahaan                   ensure the implementation of the Issuer or the Public
            Publik;                                                        Company’s strategies;
         d. Perbandingan antara hasil yang dicapai dengan yang         d. Comparison between achievement of results and
            ditargetkan Emiten atau Perusahaan Publik; dan                 targets of the Issuer or Public Company; and
         e. Kendala yang dihadapi Emiten atau Perusahaan Publik.       e. Challenges faced by the Issuer or Public Company;
      2. Gambaran tentang prospek usaha Emiten atau                 2. Description on the Issuer or Public Company’s business
         Perusahaan Publik; dan                                        prospects; and
      3. Penerapan tata kelola Emiten atau Perusahaan Publik.       3. Implementation of good corporate governance at the
                                                                       Issuer or Public Company.




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                                                             Criteria                                                                     Page

d.    Laporan Dewan Komisaris                                      The Board of Commissioners Report
      Laporan Dewan Komisaris paling sedikit memuat uraian         The Board of Commissioners Report must at least include a
      singkat mengenai:                                            brief description of:
      1. Penilaian terhadap kinerja Direksi mengenai pengelolaan   1. Assessment on the performance of the Board of
          Emiten atau Perusahaan Publik, termasuk pengawasan           Directors in managing the Issuer or Public Company,
          Dewan Komisaris dalam perumusan dan implementasi             including the Board of Commissioner’s supervision on
          strategi Emiten atau Perusahaan Publik yang dilakukan        the development and implementation of the Issuer or                44-49
          oleh Direksi;                                                Public Company’s strategies by the Board of Directors;
      2. Pandangan atas prospek usaha Emiten atau Perusahaan       2. View on the Issuer or Public Company’s business
          Publik yang disusun oleh Direksi; dan                        prospects as developed by the Board of Directors; and
      3. Pandangan atas penerapan tata kelola Emiten atau          3. View on the implementation of the Issuer or Public
          Perusahaan Publik.                                           Company’s governance.
e.    Profil Emiten atau Perusahaan Publik                         Profile of the Issuer or Public Company
      Profil Emiten atau Perusahaan Publik paling sedikit memuat   Profile of the Issuer or Public Company must at least contain
      informasi:                                                   information as follows:
      1. Nama Emiten atau Perusahaan Publik termasuk apabila       1. Name of the Issuer or Public Company, including change               62
          terdapat perubahan nama, alasan perubahan, dan               of name, reason of change, and the effective date of the
          tanggal efektif perubahan nama pada tahun buku.              change of name during the financial year.
      2. Akses terhadap Emiten atau Perusahaan Publik              2. Access to the Issuer or Public Company, including branch
         termasuk kantor cabang atau kantor perwakilan yang           office or representative office, where public can have
         memungkinkan masyarakat dapat memperoleh informasi           access of information of the Issuer or Public Company,
         mengenai Emiten atau Perusahaan Publik, meliputi:            which include:
                                                                                                                                           63
         a. Alamat;                                                   a. Address;
         b. Nomor telepon;                                            b. Telephone number;
         c. Alamat surat elektronik; dan                              c. Email address; and
         d. Alamat situs web.                                         d. Website address.
      3. Riwayat singkat Emiten atau Perusahaan Publik.            3. Brief history of the Issuer or Public Company.                      64-65
      4. Visi dan misi Emiten atau Perusahaan Publik serta         4. The Issuer or Public Company’s vision and mission as
         budaya perusahaan (corporate culture) atau nilai-nilai       well as corporate culture or Company values.                        68-69
         perusahaan.
      5. Kegiatan usaha menurut anggaran dasar terakhir,           5. Line of business according to the latest Articles of
         kegiatan usaha yang dijalankan pada tahun buku, serta        Association, line of business carried out during the
                                                                                                                                          70-72
         jenis barang dan/atau jasa yang dihasilkan.                  financial year, and types of products and/or services
                                                                      produced.
      6. Wilayah operasional Emiten atau Perusahaan Publik;        6. The Issuer or Public Company’ operational area;
         wilayah operasional merupakan wilayah atau daerah            operational area is the region or area of operational
                                                                                                                                          74-75
         pelaksanaan kegiatan operasional atau jangkauan dari         activities or the coverage of the Company's operational
         kegiatan operasional perusahaan.                             activities.
      7. Struktur organisasi Emiten atau Perusahaan Publik         7. The Issuer or Public Company’s organizational structure
         dalam bentuk bagan, paling sedikit sampai dengan             in chart form, at least includes 1 level below the Board
         struktur 1 (satu) tingkat di bawah Direksi termasuk          of Directors, including committees under the Board of               76-77
         komite di bawah Direksi (jika ada) dan komite di bawah       Directors (if any) and committees under the Board of
         Dewan Komisaris, disertai dengan nama dan jabatan.           Commissioners, with the name and position.
      8. Daftar keanggotaan asosiasi industri baik dalam skala     8. List of industry association memberships both on
         nasional maupun internasional yang berkaitan dengan          a national and international scale related to the                    41
         penerapan keuangan berkelanjutan.                            implementation of sustainable finance.
      9. Profil Direksi, paling sedikit memuat:                    9. Profile the Board of Directors, at least contains:
         a. Nama dan jabatan yang sesuai dengan tugas dan             a. Name and position according to the duties and
            tanggung jawab;                                              responsibilities;
         b. Foto terbaru;                                             b. Latest photograph;
         c. Usia;                                                     c. Age;
         d. Kewarganegaraan;                                          d. Citizenship;
         e. Riwayat pendidikan dan/atau sertifikasi;                  e. Educational history and/or certification;
         f. Riwayat jabatan, meliputi informasi:                      f. History of position, covering information on:
            • Dasar hukum pengangkatan sebagai anggota                   • Legal basis of appointment as member of the
                 Direksi pada Emiten atau Perusahaan Publik yang              Board of Directors on the said Issuer or Public
                 bersangkutan;                                                Company;                                                    86-93
            • Rangkap jabatan, baik sebagai anggota Direksi,             • Concurrent position, as member of the
                 anggota Dewan Komisaris, dan/atau anggota                    Board of Directors, member of the Board of
                 komite serta jabatan lainnya baik di dalam                   Commissioners, and/or member of committee,
                 maupun di luar Emiten atau Perusahaan Publik.                and other position in or outside the Issuer or
                 Dalam hal anggota Direksi tidak memiliki                     Public Company. In the event that the member of
                 rangkap jabatan, maka diungkapkan mengenai                   the Board of Directors does not have concurrent
                 hal tersebut; dan                                            position, such matter shall be disclosed; and
            • Pengalaman kerja beserta periode waktunya baik             • Working experience and service period in and
                 di dalam maupun di luar Emiten atau Perusahaan               outside the Issuer or Public Company;
                 Publik;




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                                                           Kriteria                                                                  Halaman
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                                                           Criteria                                                                   Page

         g. Hubungan afiliasi dengan anggota Direksi lainnya,         g. Affiliation with other members of the Board of
            anggota Dewan Komisaris, pemegang saham                      Directors, members of the Board of Commissioners,
            utama, dan pengendali baik langsung maupun tidak             Major and Controlling Shareholders, either directly
            langsung sampai kepada pemilik individu, meliputi            or indirectly to individual owners, including names of
            nama pihak yang terafiliasi. Dalam hal anggota               affiliated parties. In the event that a member of the
            Direksi tidak memiliki hubungan afiliasi, maka               Board of Directors has no affiliation, the Issuer or
            Emiten atau Perusahaan Publik mengungkapkan hal              Public Company shall disclose this matter;
            tersebut;
         h. Perubahan komposisi anggota Direksi dan alasan            h. Changes in the composition the Board of Directors
            perubahannya; dan                                            and the reasons for the changes; and
         i. Dalam hal tidak terdapat perubahan komposisi              i. In the event that there are no changes in the
            anggota Direksi, maka diungkapkan mengenai hal               composition of the Board of Directors, this shall be
            tersebut.                                                    disclosed.
      10. Profil Dewan Komisaris, paling sedikit memuat:          10. Profile of the Board of Commissioners, at least contains:
          a. Nama dan jabatan;                                        a. Name and position;
          b. Foto terbaru;                                            b. Latest photograph;
          c. Usia;                                                    c. Age;
          d. Kewarganegaraan;                                         d. Citizenship;
          e. Riwayat pendidikan dan/atau sertifikasi;                 e. Educational history and/or certification;
          f. Riwayat jabatan, meliputi informasi:                     f. History of position, covering information on:
             • Dasar hukum pengangkatan sebagai anggota                  • Legal basis of appointment as member of the
                  Dewan Komisaris;                                            Board of Commissioner;
             • Dasar hukum pengangkatan pertama kali                     • Legal basis of the first appointment as member
                  sebagai anggota Dewan Komisaris yang                        of the Board of Commissioners who is also
                  merupakan komisaris independen pada Emiten                  Independent Commissioner at the said Issuer or
                  atau Perusahaan Publik yang bersangkutan; dan               Public Company; and
             • Rangkap jabatan, baik sebagai anggota Dewan               • Concurrent position, as member of the Board of
                  Komisaris, anggota Direksi, dan/atau anggota                Commissioner, member of the Board of Directors,
                  komite serta jabatan lainnya baik di dalam                  and/or member of committee, and other position
                  maupun di luar Emiten atau Perusahaan Publik.               in or outside the Issuer or the Public Company.
                  Dalam hal anggota Dewan Komisaris tidak                     In the event that the member of the Board
                  memiliki rangkap jabatan, maka diungkapkan                  of Commissioners does not have concurrent
                  mengenai hal tersebut.                                      position, such matter shall be disclosed.
                                                                                                                                      78-85
          g. Pengalaman kerja beserta periode waktunya baik           g. Working experience and service period in and outside
             di dalam maupun di luar Emiten atau Perusahaan              the Issuer or Public Company;
             Publik;
          h. Hubungan afiliasi dengan anggota Dewan Komisaris         h. Affiliation with other members of the Board of
             lainnya, pemegang saham utama, dan pengendali               Commissioner, Major and Controlling Shareholders,
             baik langsung maupun tidak langsung sampai                  either directly or indirectly to individual owners,
             kepada pemilik individu, meliputi nama pihak yang           including names of affiliated parties;
             terafiliasi;
          i. Dalam hal anggota Dewan Komisaris tidak memiliki         i. In the event that a member of the Board of
             hubungan afiliasi, maka Emiten atau Perusahaan              Commissioners has no affiliation, the Issuer or Public
             Publik mengungkapkan hal tersebut;                          Company shall disclose this matter;
          j. Pernyataan independensi komisaris independen             j. Statement of independence of Independent
             dalam hal komisaris independen telah menjabat               Commissioner in the event that the Independent
             lebih dari 2 (dua) periode; dan                             Commissioner has been appointed for more than
                                                                         2 periods; and
         k. Perubahan komposisi anggota Dewan Komisaris               k. Changes in the composition of the Board of
            dan alasan perubahannya. Dalam hal tidak terdapat            Commissioners and the reasons for the changes. In
            perubahan komposisi anggota Dewan Komisaris,                 the event that there is no change in the composition
            maka diungkapkan mengenai hal tersebut.                      of the Board of Commissioners, this matter shall be
                                                                         disclosed.
      11. Dalam hal terdapat perubahan susunan anggota            11. In the event of changes in the composition of the Board of
          Direksi dan/atau anggota Dewan Komisaris yang terjadi       Directors and/or the Board of Commissioners occurring
          setelah tahun buku berakhir sampai dengan batas             after the end of the financial year until the deadline for
          waktu penyampaian Laporan Tahunan, susunan yang             submitting the Annual Report, the composition presented          94
          dicantumkan dalam Laporan Tahunan adalah susunan            in the Annual Report shall include both the latest and
          anggota Direksi dan/atau anggota Dewan Komisaris yang       previous compositions of the Board of Directors and/or
          terakhir dan sebelumnya.                                    the Board of Commissioners.
      12. Jumlah karyawan menurut jenis kelamin, jabatan,         12. Number of employees based on gender, position, age,
          usia, tingkat pendidikan, dan status ketenagakerjaan        education level, and employment status (permanent/
                                                                                                                                     271-272
          (tetap/kontrak) dalam tahun buku; Pengungkapan              non-permanent) during the financial year; Information
          informasi dapat disajikan dalam bentuk tabel.               disclosure may be presented in tabular format.




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                                                               Kriteria                                                                     Halaman
No.
                                                               Criteria                                                                      Page

      13. Nama pemegang saham dan persentase kepemilikan             13. Names of the Shareholders and ownership percentage at
          pada awal dan akhir tahun buku, yang terdiri dari              the beginning and the end of the financial year, consist
          informasi mengenai:                                            information on:
          a. Pemegang saham yang memiliki 5% (lima persen)               a. Shareholders having 5% (five percent) or more shares
              atau lebih saham Emiten atau Perusahaan Publik;                of the Issuer or the Public Company;
          b. Anggota Direksi dan anggota Dewan Komisaris yang            b. Members of the Board of Commissioners and the
              memiliki saham Emiten atau Perusahaan Publik.                  Board of Directors who own shares of the Issuer or
              Dalam hal seluruh anggota Direksi dan/ atau seluruh            the Public Company. In the event that all members
              anggota Dewan Komisaris tidak memiliki saham,                  of the Board of Commissioners and the Board of                  96-97
              maka diungkapkan mengenai hal tersebut; dan                    Directors do not have shares, such matter shall be
                                                                             disclosed; and
         c. Kelompok pemegang saham masyarakat, yaitu                    c. Groups of public Shareholders or groups of
            kelompok pemegang saham yang masing-masing                       Shareholders, each with less 5% (five percent) share
            memiliki kurang dari 5% (lima persen) saham Emiten               ownership of the Issuer or the Public Company.
            atau Perusahaan Publik.

       Informasi di atas dapat disajikan dalam bentuk tabel.         The information above may be presented in tabular format.
      14. Persentase kepemilikan tidak langsung atas saham           14. The percentage of indirect ownership of the shares of the
          Emiten atau Perusahaan Publik oleh anggota Direksi dan         Issuer or Public Company by members of the Board of
          anggota Dewan Komisaris pada awal dan akhir tahun              Directors and Board of Commissioners at the beginning
          buku, termasuk informasi mengenai pemegang saham               and end of the financial year, including information on
          yang terdaftar dalam daftar pemegang saham untuk               the Shareholders registered in the Shareholder Register
          kepentingan kepemilikan tidak langsung anggota Direksi         for the benefit of indirect ownership of members of the
                                                                                                                                              97
          dan anggota Dewan Komisaris.                                   Board of Directors and Board of Commissioners.

         Dalam hal seluruh anggota Direksi dan/atau seluruh               In the event that all members of the Board of Directors
         anggota Dewan Komisaris tidak memiliki kepemilikan               and Board of Commissioners do not have indirect
         tidak langsung atas saham Emiten atau Perusahaan                 ownership of shares of the Issuer or Public Company,
         Publik, maka diungkapkan mengenai hal tersebut.                  such matter shall be disclosed.
      15. Jumlah pemegang saham dan persentase kepemilikan           15. Number of Shareholder and ownership percentage at
          per akhir tahun buku berdasarkan klasifikasi:                  the end of the financial year, by classifications of:
          a. Kepemilikan institusi lokal;                                a. Ownership of local institutions;
                                                                                                                                              96
          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 dan                16. Information on Major and Controlling Shareholders of the
          Pengendali Emiten atau Perusahaan Publik, baik                 Issuer or Public Company, directly or indirectly, and up
          langsung maupun tidak langsung, sampai kepada                  to the individual owner shall be presented in the form of           97; 98
          pemilik individu, yang disajikan dalam bentuk skema            scheme or diagram.
          atau bagan.
      17. Nama Entitas Anak, perusahaan asosiasi, perusahaan         17. Name of Subsidiaries, Associated Companies, Joint
          ventura bersama dimana Emiten atau Perusahaan                  Venture where the Issuer or Public Company has
          Publik memiliki pengendalian bersama entitas (jika ada),       common control of the entity (if any), percentage of stock
          beserta persentase kepemilikan saham, bidang usaha,            ownership, line of business, total assets, and operating
                                                                                                                                            105-106
          total aset, dan status operasi Entitas Anak, perusahaan        status of Subsidiaries, Associated Companies, Joint
          asosiasi, perusahaan ventura bersama; Untuk Entitas            Venture; for Subsidiaries, include information of the
          Anak, ditambahkan informasi mengenai alamat Entitas            addresses of the said Subsidiaries.
          Anak tersebut.
      18. Kronologis pencatatan saham, jumlah saham, nilai           18. Chronology of issuance, number of shares, shares par
          nominal, dan harga penawaran dari awal pencatatan              value, and offering price from the beginning of listing to
          hingga akhir tahun buku serta nama bursa efek dimana           the end of the financial year and name of stock exchange
          saham Emiten atau Perusahaan Publik dicatatkan,                where the Issuer or the Company shares are listed,
          termasuk pemecahan saham (stock split), penggabungan           (including stock splits, reverse stocks, stock dividends,            100
          saham (reverse stock), dividen saham, saham bonus,             bonus shares, and changes in the nominal value of
          dan perubahan nilai nominal saham, pelaksanaan efek            shares, implementation of convertible securities,
          konversi, pelaksanaan penambahan dan pengurangan               implementation of additional and reduced capital (if any).
          modal (jika ada).
      19. Informasi pencatatan efek lainnya selain efek              19. Information on the listing of other securities besides
          sebagaimana dimaksud pada angka 18), yang belum                those mentioned in point 18), that are not due in
          jatuh tempo pada tahun buku paling sedikit memuat              the financial year shall at least contain name of the
                                                                                                                                            101-104
          nama efek, tahun penerbitan, tingkat suku bunga/               securities, year of issuance, interest rate/yield, maturity
          imbal hasil, tanggal jatuh tempo, nilai penawaran, dan         date, offering value, and securities rating (if any).
          peringkat efek (jika ada).




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                                                               Kriteria                                                                  Halaman
No.
                                                               Criteria                                                                   Page

      20. informasi penggunaan jasa akuntan publik (AP) dan           20. Information on the use of a Public Accountant (AP)
          kantor akuntan publik (KAP) beserta jaringan/asosiasi/          and a Public Accounting firm (KAP) services and their
          aliansinya meliputi:                                            networks/associations/alliances contains:
          a. Nama dan alamat;                                             a. Name and address;
          b. Periode penugasan;                                           b. Period of assignment;
          c. Informasi jasa audit dan/atau non audit yang                 c. Information on audit and/or non-audit services
              diberikan;                                                      provided;
          d. Biaya jasa (fee) audit dan/atau non audit untuk              d. Audit and/or non-audit fees for each assignment
              masing-masing penugasan yang diberikan selama                   given during the financial year; and
              tahun buku; dan                                                                                                              107
          e. Dalam hal AP dan KAP beserta jaringan/asosiasi/              e. In the event that the appointed AP and KAP and
              aliansinya, yang ditunjuk tidak memberikan jasa                their network/association/alliance do not provide
              non audit, maka diungkapkan mengenai informasi                 non-audit services, then such information shall be
              tersebut; dan                                                  disclosed; and

         Pengungkapan informasi penggunaan jasa AP dan KAP                Disclosure of information on the use of Public Accountant
         beserta jaringan/asosiasi/aliansinya dapat disajikan             (AP) and Public Accounting Firm (KAP) services, along
         dalam bentuk tabel.                                              with their networks/associations/alliances, may be
                                                                          presented in tabular format.
      21. Nama dan alamat lembaga dan/atau profesi penunjang          21. Name and address of capital market supporting
                                                                                                                                         108-109
          pasar modal selain AP dan KAP.                                  institutions and/or professionals other than AP and KAP.
 f.   Analisis dan Pembahasan Manajemen                               Management Discussion and Analysis
      Analisis dan pembahasan manajemen memuat analisis dan           The management discussion and analysis include an
      pembahasan mengenai laporan keuangan dan informasi              analysis and discussion of the Financial Statements and
      penting lainnya dengan penekanan pada perubahan material        other important information, with an emphasis on material
      yang terjadi dalam tahun buku, yaitu paling sedikit memuat:     changes that occurred during the financial year, covering at
                                                                      least the following:
      1. Tinjauan operasi per segmen usaha sesuai dengan jenis        1. Operational review per business segment, according to
         industri Emiten atau Perusahaan Publik, paling sedikit          the type of industry of the Issuer or Public Company, at
         mengenai:                                                       least contains:
         a. Produksi, yang meliputi proses, kapasitas, dan               a. Production, including process, capacity, and growth;           121
             perkembangannya;
         b. Pendapatan/penjualan; dan                                     b. Revenue/sales; and
         c. Profitabilitas.                                               c. Profitability.
      2. Kinerja keuangan komprehensif yang mencakup                  2. Comprehensive financial performance which includes
         perbandingan kinerja keuangan dalam 2 (dua) tahun               a comparison between the financial performance of the
         buku terakhir, penjelasan tentang penyebab adanya               last 2 (two) financial years, explanation of the causes
         perubahan dan dampak perubahan tersebut, paling                 of the change and the impact of the change, at least
         sedikit mengenai:                                               regarding:
         a. Aset lancar, aset tidak lancar, dan total aset;              a. Current assets, non-current assets, and total assets;
         b. Liabilitas jangka pendek, liabilitas jangka panjang,         b. Current liabilities, non-current liabilities, and total      122-125
            dan total liabilitas;                                            liabilities;
         c. Ekuitas;                                                     c. Equity;
         d. Pendapatan/penjualan,       beban,      laba    (rugi),      d. Sales/revenues, expenses, profit (loss), other
            penghasilan komprehensif lain, dan total laba (rugi)             comprehensive income, and total comprehensive
            komprehensif; dan                                                profit (loss); and
         e. Arus kas.                                                    e. Cash flows.
      3. Kemampuan membayar utang atau kewajiban dengan               3. Debt service ability or obligation by presenting relevant
                                                                                                                                           126
         menyajikan perhitungan rasio yang relevan.                      ratio calculations.
      4. Tingkat kolektibilitas piutang Emiten atau Perusahaan        4. Receivables turnover ratio of the Issuer or Public
         Publik dengan menyajikan perhitungan rasio yang                 Company by presenting relevant ratio calculations.                127
         relevan.
      5. Struktur modal (capital structure) dan kebijakan             5. Capital structure and the management’s capital structure
         manajemen atas struktur modal (capital structure)               policy Including the basis for determining the said policy.     127-128
         tersebut disertai dasar penentuan kebijakan dimaksud.
      6. Bahasan mengenai ikatan yang material untuk investasi        6. Presentation of material commitments for capital goods
         barang modal dengan penjelasan paling sedikit memuat:           investment with explanation at least contains:
         a. Tujuan dari ikatan tersebut;                                 a. The purpose of such commitments;
         b. Sumber dana yang diharapkan untuk memenuhi                   b. Source of funds expected to fulfill the said
            ikatan tersebut;                                                 commitments;                                                  128
         c. Mata uang yang menjadi denominasi; dan                       c. Currency of denomination; and
         d. Langkah yang direncanakan Emiten atau Perusahaan             d. Steps taken by the Issuer or Public Company to
            Publik untuk melindungi risiko dari posisi mata uang             protect the position of a related foreign currency
            asing yang terkait.                                              against risks.




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                                                              Kriteria                                                                      Halaman
No.
                                                              Criteria                                                                       Page

      7. Bahasan mengenai investasi barang modal yang                7. Presentation of capital goods investment which was
         direalisasikan dalam tahun buku terakhir, paling sedikit       realized in the last financial year, at least contains:
         memuat:
                                                                                                                                            128-129
         a. Jenis investasi barang modal;                                 a. Type of capital goods investment;
         b. Tujuan investasi barang modal; dan                            b. Purpose of capital goods investment; and
         c. Nilai investasi barang modal yang dikeluarkan.                c. Amount of capital goods investment incurred.
      8. Informasi dan fakta material yang terjadi setelah tanggal   8. Information and material facts occurred after the
                                                                                                                                              130
         laporan akuntan (jika ada).                                    accountant's report date (if any).
      9. Prospek usaha dari Emiten atau Perusahaan Publik            9. The Issuer or Public Company’s business prospects
         dikaitkan dengan kondisi industri, ekonomi secara              related to the industrial condition, general economy,
                                                                                                                                            119-120
         umum dan pasar internasional disertai data pendukung           and international market, accompanied by quantitative
         kuantitatif dari sumber data yang layak dipercaya.             supporting data from reliable data sources.
      10. Perbandingan antara target/proyeksi pada awal tahun        10. Comparison between targets/projections at beginning
          buku dengan hasil yang dicapai (realisasi), mengenai:          of financial year with the results achieved (realization),
                                                                         information on:
         a.   Pendapatan/penjualan;                                      a. Revenue/sales;
                                                                                                                                              129
         b.   Laba (rugi);                                               b. Profit (loss);
         c.   Struktur modal (capital structure); atau                   c. Capital structure; or
         d.   Hal lainnya yang dianggap penting bagi Emiten atau         d. Other matters deemed necessary by the Issuer or
              Perusahaan Publik.                                             Public Company.
      11. Target/proyeksi yang ingin dicapai Emiten atau             11. Targets/projections to be achieved by the Issuer or Public
          Perusahaan Publik untuk 1 (satu) tahun mendatang,              Company for the next 1 (one) year, on:
          mengenai:
          a. Pendapatan/penjualan;                                   a.   Revenue/sales;
          b. Laba (rugi);                                            b.   Profit (loss);                                                      129
          c. Struktur modal (capital structure);                     c.   Capital structure;
          d. Kebijakan dividen; atau                                 d.   Dividend policy; and
          e. Hal lainnya yang dianggap penting bagi Emiten atau      e.   Other matters deemed necessary by the Issuer or Public
             Perusahaan Publik.                                           Company.
      12. Aspek pemasaran atas barang dan/atau jasa Emiten           12. The marketing aspects of the Issuer or Public Company's
          atau Perusahaan Publik, paling sedikit mengenai                goods and/or services, including at least the marketing            117-119
          strategi pemasaran dan pangsa pasar.                           strategy and market share.
      13. Uraian mengenai dividen selama 2 (dua) tahun buku          13. Presentation on the dividend for the last 2 (two) financial
          terakhir, paling sedikit:                                      years, at least contains:
          a. Kebijakan dividen, antara lain memuat informasi             a. Dividend policy, including information on the
              persentase jumlah dividen yang dibagikan terhadap             percentage of dividend amount distributed to net
              laba bersih;                                                  income;
          b. Tanggal pembayaran dividen kas dan/atau tanggal             b. Payment date of cash dividend and/or distribution
              distribusi dividen nonkas;                                    date of non-cash dividend;
          c. Jumlah dividen per saham (kas dan/atau non kas);            c. Amount of dividend per share (cash and/or non-                  130-131
              dan                                                           cash); and
          d. Jumlah dividen per tahun yang dibayar.                      d. Amount of dividend paid per year.

         Pengungkapan informasi dapat disajikan dalam bentuk              Information disclosure may be presented in tabular
         tabel. Dalam hal Emiten atau Perusahaan Publik tidak             format. In the event that the Issuer or Public Company
         membagikan dividen dalam 2 (dua) tahun terakhir, maka            has not distributed dividends in the past two years, this
         diungkapkan mengenai hal tersebut.                               shall be disclosed.
      14. Realisasi penggunaan dana hasil penawaran umum,            14. Use of proceeds from public offerings, under the
          dengan ketentuan:                                              condition:
          a. Dalam hal selama tahun buku, Emiten memiliki                a. In the event that during the financial year, the Issuer
             kewajiban    menyampaikan      laporan    realisasi            has an obligation to submit a report on the realization
             penggunaan dana, maka diungkapkan realisasi                    of use of proceeds, the cumulative realization of use
             penggunaan dana hasil penawaran umum secara                    of proceeds from public offerings until the end of
                                                                                                                                            131-132
             kumulatif sampai dengan akhir tahun buku; dan                  financial year shall be disclosed; and
          b. Dalam hal terdapat perubahan penggunaan dana                b. In the event that there is a change in the use of
             sebagaimana diatur dalam Peraturan Otoritas Jasa               proceeds as stipulated in Financial Services Authority
             Keuangan mengenai laporan realisasi penggunaan                 Regulation on Realization Report on the Use of
             dana hasil penawaran umum, maka Emiten                         Proceeds from Public Offering, the Issuer shall
             menjelaskan perubahan tersebut.                                explain such change.




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No.
                                                               Criteria                                                                      Page

      15. Informasi material (jika ada), antara lain mengenai         15. Material information (if any) among others on investment,
          investasi, ekspansi, divestasi, penggabungan/ peleburan         expansion, divestment, business merger/consolidation,
          usaha, akuisisi, restrukturisasi utang/ modal, transaksi        acquisition,     debt/capital    restructuring,    affiliated
          material, transaksi afiliasi, dan transaksi benturan            transactions, and transactions containing conflict of
          kepentingan, yang terjadi pada tahun buku, paling sedikit       interest that occurred during the financial year, at least
          memuat:                                                         contains:
          a. Tanggal, nilai, dan objek transaksi;                         a. Transaction date, value, and object;
          b. Nama pihak yang melakukan transaksi;                         b. Name of transacting parties;
          c. Sifat hubungan afiliasi (jika ada);                          c. Nature of affiliations (if any);
          d. Penjelasan mengenai kewajaran transaksi;                     d. Description of the fairness of the transaction;
          e. Pemenuhan ketentuan terkait; dan                             e. Compliance with related rules and regulations; and
          f. Dalam hal terdapat hubungan afiliasi, selain                 f. In the event that there is an affiliation relationship,
              mengungkapkan informasi sebagaimana dimaksud                    apart from disclosing the information as referred to
              dalam huruf a) sampai dengan huruf e), Emiten atau              in point a) to point e), the Issuer or Public Company
              Perusahaan Publik juga mengungkapkan informasi:                 also discloses information on:
              • Pernyataan Direksi bahwa transaksi afiliasi                   • A statement from the Board of Directors that the
                  telah melalui prosedur yang memadai                             affiliate transaction has gone through adequate
                  untuk memastikan bahwa transaksi afiliasi                       procedures to ensure that the affiliate transaction
                  dilaksanakan sesuai dengan praktik bisnis                       is carried out in accordance with generally
                  yang berlaku umum antara lain dilakukan                         accepted business practices, by complying with
                  dengan memenuhi prinsip transaksi yang wajar                    the arms-length principle; and
                  (arms-length principle); dan
              • Peran Dewan Komisaris dan komite audit                       •   The role of the Board of Commissioners and
                  dalam melakukan prosedur yang memadai                          the Audit Committee in carrying out adequate
                  untuk memastikan bahwa transaksi afiliasi                      procedures to ensure that affiliated transactions
                  dilaksanakan sesuai dengan praktik bisnis                      are carried out in accordance with generally
                  yang berlaku umum antara lain dilakukan                        accepted business practices, by complying with
                                                                                                                                            132-134
                  dengan memenuhi prinsip transaksi yang wajar                   the arms-length principle.
                  (arms-length principle).
          g. Untuk transaksi afiliasi atau transaksi material             g. For affiliate transactions or material transactions
              yang merupakan kegiatan usaha yang dijalankan                  which are business activities carried out in order
              dalam rangka menghasilkan pendapatan usaha                     to generate business income and are carried
              dan dijalankan secara rutin, berulang, dan/atau                out routinely, repeatedly, and/or continuously, an
              berkelanjutan, ditambahkan penjelasan bahwa                    explanation is added that the affiliated transactions or
              transaksi afiliasi atau transaksi material tersebut            material transactions are business activities carried
              merupakan kegiatan usaha yang dijalankan                       out in order to generate business income and are
              dalam rangka menghasilkan pendapatan usaha                     carried out routinely, repeatedly, and/or continuously.
              dan dijalankan secara rutin, berulang, dan/atau                In the event that the affiliated transactions or material
              berkelanjutan; Dalam hal transaksi afiliasi atau               transactions referred to have been disclosed in the
              transaksi material dimaksud telah diungkapkan                  annual financial statements, information regarding
              dalam laporan keuangan tahunan, ditambahkan                    references to disclosure is added in the said Annual
              informasi mengenai rujukan pengungkapan dalam                  Financial Statements;
              laporan keuangan tahunan tersebut;
          h. Untuk pengungkapan transaksi afiliasi dan/atau               h. For disclosure of affiliated transactions and/or
              transaksi benturan kepentingan yang merupakan                  conflict of interest transactions resulting from
              hasil pelaksanaan transaksi afiliasi dan/atau                  the implementation of affiliated transactions
              transaksi benturan kepentingan yang telah disetujui            and/or conflict of interest transactions that have
              pemegang      saham      independen,    ditambahkan            been approved by independent Shareholders,
              informasi mengenai tanggal pelaksanaan RUPS                    additional information regarding the date of the
              yang menyetujui transaksi afiliasi dan/atau transaksi          GMS which approved the affiliated transactions
              benturan kepentingan tersebut; dan                             and/or conflict of interest transactions is added; and
          i. Dalam hal tidak terdapat transaksi afiliasi dan/atau         i. In the event that there is no affiliated transaction
              transaksi benturan kepentingan, maka diungkapkan               and/or conflict of interest transaction, then this shall
              mengenai hal tersebut.                                         be disclosed.
      16. Perubahan ketentuan peraturan perundang undangan            16. Amendments to laws and regulations which have a
          yang berpengaruh signifikan terhadap Emiten atau                significant effect on the Issuer or Public Company with
                                                                                                                                              134
          Perusahaan Publik dan dampaknya terhadap laporan                the impact on the Financial Statements (if any).
          keuangan (jika ada).
      17. Perubahan kebijakan akuntansi, alasan dan dampaknya         17. Changes in accounting policies, with the reasons and
                                                                                                                                              134
          terhadap laporan keuangan (jika ada).                           impact on the Financial Statements (if any).




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                                                              Kriteria                                                                    Halaman
No.
                                                              Criteria                                                                     Page

g.    Tata Kelola Emiten atau Perusahaan Publik                     The Issuer or Public Company Corporate Governance
      Tata kelola Emiten atau Perusahaan Publik paling sedikit      The Issuer or Public Company Corporate Governance must
      memuat uraian singkat mengenai:                               at least contain brief description on:
      1. RUPS, paling sedikit memuat:                               1. GMS, at least contains:
         a. Informasi mengenai keputusan RUPS pada tahun               a. Information regarding the resolutions of the GMS
            buku dan 1 (satu) tahun sebelum tahun buku meliputi:          in the financial year and 1 (one) year prior to the
                                                                          financial year include:
              •Keputusan RUPS pada tahun buku dan 1 (satu)                • GMS resolutions from the financial year and
               tahun sebelum tahun buku yang direalisasikan                   1 (one) year prior that were implemented during
               pada tahun buku; dan                                           the financial year; and
            • Keputusan RUPS pada tahun buku dan                          • GMS resolutions from the financial year and 1 (one)           172-180
               1 (satu) tahun sebelum tahun buku yang                         year prior that have not been implemented, along
               belum direalisasikan beserta alasan belum                      with the reasons for their non-implementation;
               direalisasikan;
         b. Dalam hal Emiten atau Perusahaan Publik                      b. In the event that the Issuer or Public Company uses
            menggunakan pihak independen dalam pelaksanaan                  an independent party in the conduct of the GMS
            RUPS untuk melakukan perhitungan suara, maka                    to calculate the votes, then this matter shall be
            diungkapkan mengenai hal tersebut.                              disclosed.
      2. Direksi, paling sedikit memuat:                            2. The Board of Directors, at least contains:
         a. Tugas dan tanggung jawab masing-masing anggota             a. The duties and responsibilities of each member of
             Direksi; Informasi mengenai tugas dan tanggung               the Board of Directors; Information on the duties
             jawab masing-masing anggota Direksi diuraikan dan            and responsibilities of each member of the Board of
             dapat disajikan dalam bentuk tabel;                          Directors is outlined and may be presented in tabular
                                                                          format.
         b. Pernyataan bahwa Direksi memiliki pedoman atau             b. Statement that the Board of Directors already has
            piagam (charter) Direksi;                                     Board Manual or Charter;
         c. Kebijakan dan pelaksanaan frekuensi rapat Direksi,         c. Policies and implementation of the frequency of
            rapat Direksi bersama Dewan Komisaris, dan tingkat            meetings of the Board of Directors, meetings of the
            kehadiran anggota Direksi dalam rapat tersebut                Board of Directors with the Board of Commissioners,
            termasuk kehadiran dalam RUPS;                                and the level of attendance of members of the Board
                                                                          of Directors in the meeting including attendance at
                                                                          the GMS;

              Informasi tingkat kehadiran anggota Direksi                   Information on the attendance level of Board of
              dalam rapat Direksi, rapat Direksi bersama Dewan              Directors members in Board of Directors meetings,
              Komisaris, atau RUPS dapat disajikan dalam bentuk             joint meetings with the Board of Commissioners,
              tabel.                                                        or GMS may be presented in tabular format.
                                                                                                                                          173-174;
         d. Pelatihan dan/atau peningkatan kompetensi anggota            d. Training and/or competency development of
                                                                                                                                          193-201
            Direksi:                                                        members of the Board of Directors;
            • Kebijakan pelatihan dan/atau peningkatan                      • Policy on competency training and/or development
                kompetensi anggota Direksi, termasuk program                    of members of the Board of Directors, including
                orientasi bagi anggota Direksi yang baru diangkat               an orientation program for newly appointed
                (jika ada); dan                                                 members of the Board of Directors (if any); and
            • Pelatihan dan/atau peningkatan kompetensi                     • Competency training and/or development
                yang diikuti anggota Direksi dalam tahun buku                   attended by members of the Board of Directors in
                (jika ada).                                                     the financial year (if any).
         e. Penilaian Direksi terhadap kinerja komite yang               e. The Board of Directors’ assessment of the
            mendukung pelaksanaan tugas Direksi pada tahun                  performance of committees supporting the
            buku paling sedikit memuat:                                     implementation of Board of Directors’ duties for the
                                                                            financial year at least contains:
              •   Prosedur penilaian kinerja; dan                           • Performance assessment procedures; and
              •   Kriteria yang digunakan seperti capaian kinerja           • The criteria used, such as performance
                  selama tahun buku, kompetensi dan kehadiran                   achievements during the financial year,
                  dalam rapat.                                                  competency, and attendance at meetings.
         f.   Dalam hal Emiten atau Perusahaan Publik tidak              f. In the event that the Issuer or Public Company does
              memiliki komite yang mendukung pelaksanaan tugas              not have a committee supporting the implementation
              Direksi, maka diungkapkan mengenai hal tersebut.              of Board of Directors’ duties, this matter shall be
                                                                            disclosed.




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                                                                  Kriteria                                                                 Halaman
No.
                                                                  Criteria                                                                  Page

      3. Dewan Komisaris, paling sedikit memuat:                         3. The Board of Commissioners, at least contains:
         a. Tugas dan tanggung jawab Dewan Komisaris;                       a. The duties and responsibilities of the Board of
                                                                               Commissioners;
         b. Pernyataan bahwa Dewan Komisaris memiliki                       b. Statement that the Board of Commissioners already
            pedoman atau piagam (charter) Dewan Komisaris;                     has Board Manual or Charter;
         c. Kebijakan dan pelaksanaan frekuensi rapat                       c. Policy and implementation of the frequency of
            Dewan Komisaris, rapat Dewan Komisaris bersama                     Board of Commissioners meetings, joint meetings
            Direksi dan tingkat kehadiran anggota Dewan                        with the Board of Directors, and the attendance
            Komisaris dalam rapat tersebut termasuk kehadiran                  rate of Board of Commissioners members in these
            dalam RUPS.                                                        meetings, including attendance at the GMS.

            Informasi tingkat kehadiran anggota Dewan                           Information on the attendance level of Board of
            Komisaris dalam rapat Dewan Komisaris, rapat                        Commissioners members in Board of Commissioners
            Dewan Komisaris bersama Direksi, atau RUPS dapat                    meetings, joint meetings with the Board of Directors,
            disajikan dalam bentuk tabel.                                       or GMS may be presented in tabular format.
         d. Pelatihan dan/atau peningkatan kompetensi anggota                d. Training and/or competency development of
            Dewan Komisaris:                                                    members of the Board of Commissioners;
            • Kebijakan pelatihan dan/atau peningkatan                          • Policy     on    competency      training    and/or
                kompetensi anggota Dewan Komisaris, termasuk                        development of members of the Board of
                program orientasi bagi anggota Dewan Komisaris                      Commissioners, including an orientation program
                yang baru diangkat (jika ada); dan                                  for newly appointed members of the Board of
                                                                                                                                           173-174;
                                                                                    Commissioners (if any); and
                                                                                                                                           181-192
            ·• Pelatihan dan/atau peningkatan kompetensi yang                   • Competency training and/or development
               diikuti anggota Dewan Komisaris dalam tahun                          attended by members of the Board of
               buku (jika ada).                                                     Commissioners in the financial year (if any).
         e. Penilaian kinerja Direksi dan Dewan Komisaris serta              e. Evaluation of the performance of the Board of
            masing-masing anggota Direksi dan anggota Dewan                     Directors and the Board of Commissioners, as well as
            Komisaris, paling sedikit memuat:                                   each member of the Board of Directors and the Board
                                                                                of Commissioners, which at a minimum includes:
              •   Prosedur pelaksanaan penilaian kinerja;                       • The procedure for conducting the performance
                                                                                    evaluation;
              •  Kriteria yang digunakan seperti capaian kinerja                • The criteria used, such as performance
                 selama tahun buku, kompetensi dan kehadiran                        achievements during the financial year,
                 dalam rapat; dan                                                   competence, and attendance at meetings; and
              • Pihak yang melakukan penilaian.                                 • The parties conducting the evaluation.
         f.   Penilaian Dewan Komisaris terhadap kinerja                     f. The Board of Commissioners' assessment of the
              Komite yang mendukung pelaksanaan tugas Dewan                     performance of Committees that support the
              Komisaris pada tahun buku meliputi:                               execution of its duties during the financial year,
                                                                                including:
              •   Prosedur penilaian kinerja; dan                               • The procedure for performance evaluation; and
              •   Kriteria yang digunakan seperti capaian kinerja               • The criteria used, such as performance
                  selama tahun buku, kompetensi dan kehadiran                       achievements during the financial year,
                  dalam rapat.                                                      competence, and attendance at meetings.
      4. Nominasi dan remunerasi Direksi dan Dewan Komisaris,            4. The nomination and remuneration of the Board of Directors
         paling sedikit memuat:                                             and the Board of Commissioners At least contains:
         a. Prosedur nominasi, meliputi uraian singkat mengenai             a. Nomination procedure, including a brief description
             kebijakan dan proses nominasi anggota Direksi                     of the policies and process for nomination of
             dan/atau anggota Dewan Komisaris; dan                             members of the Board of Directors and/or members
                                                                               of the Board of Commissioners; and
         b. Prosedur dan pelaksanaan remunerasi Direksi dan                 b. Procedures and implementation of remuneration for
            Dewan Komisaris, antara lain:                                      the Board of Directors and the Board of Commissioners,
                                                                               among others:
              •   Prosedur penetapan remunerasi Direksi dan                    • Procedures for determining remuneration of the            201-203
                  Dewan Komisaris;                                                 Board of Directors and the Board of Commissioners;
              •   Struktur remunerasi Direksi dan Dewan Komisaris              • The remuneration structure of the Board of
                  seperti, gaji, tunjangan, tantiem/bonus dan lainnya;             Directors and the Board of Commissioners, such
                  dan                                                              as salary, allowances, tantiem/bonus and others;
                                                                                   and
              •   Besarnya remunerasi masing-masing anggota                    • The remuneration amount for each member of the
                  Direksi dan anggota Dewan Komisaris;                             Board of Directors and Board of Commissioners;
                  Pengungkapan informasi dapat disajikan dalam                     The information disclosure may be presented in
                  bentuk tabel.                                                    tabular format.




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                                                           Kriteria                                                                      Halaman
No.
                                                           Criteria                                                                       Page

      5. Dewan pengawas syariah, bagi Emiten atau Perusahaan     5. Sharia Supervisory Board, for the Issuer of Public
         Publik yang menjalankan kegiatan usaha berdasarkan         Company that conducts business based on sharia law,
         prinsip syariah sebagaimana tertuang dalam anggaran        as stipulated in the Articles of Association, shall at least
         dasar, paling sedikit memuat:                              contain:
         a. Nama;                                                   a. Name;
         b. Dasar hukum pengangkatan dewan pengawas                 b. Legal basis of appointment of Sharia Supervisory
             syariah;                                                   Board;
                                                                                                                                           N/A
         c. Periode penugasan dewan pengawas syariah;               c. Period of assignment of Sharia Supervisory Board;
         d. Tugas dan tanggung jawab dewan pengawas syariah;        d. Duties and responsibilities of Sharia Supervisory
             dan                                                        Board; and
         e. Frekuensi dan cara pemberian nasihat dan saran          e. Frequency and procedure in providing advice and
             serta pengawasan pemenuhan prinsip syariah di              suggestion, and monitoring the compliance of Sharia
             pasar modal terhadap Emiten atau Perusahaan                Principles by the Issuer and the Company in the
             Publik.                                                    Capital Market.
      6. Komite audit, paling sedikit memuat:                    6. The Audit Committee, at least contains:
         a. Nama dan jabatannya dalam keanggotaan komite;           a. Name and position in the committee;
         b. Usia;                                                   b. Age;
         c. Kewarganegaraan;                                        c. Citizenship;
         d. Riwayat pendidikan;                                     d. Education background;
         e. Riwayat jabatan, meliputi informasi:                    e. History of position, including information on:
         f. Periode dan masa jabatan anggota komite audit;          f. Period and terms of office of the Audit Committee
                                                                       member;
         g. Pernyataan independensi komite audit;                   g. Statement of independence of the Audit Committee;                 205-209
         h. Pelatihan dan/atau peningkatan kompetensi yang          h. Competency training and/or development attended in
            telah diikuti dalam tahun buku (jika ada);                 the fiscal year (if any);
         i. Kebijakan dan pelaksanaan frekuensi rapat komite        i. Policies and implementation of audit committee
            audit dan tingkat kehadiran anggota komite audit           meeting frequency and attendance level of Audit
            dalam rapat tersebut; dan                                  Committee members in those meetings; and
         j. Pelaksanaan kegiatan komite audit pada tahun buku       j. The Audit Committee’s activities in the financial year,
            sesuai dengan yang dicantumkan dalam pedoman               in accordance with the Audit Committee Charter.
            atau piagam (charter) komite audit.
      7. Komite atau fungsi nominasi dan remunerasi Emiten       7. The nomination and remuneration committee or function
         atau Perusahaan Publik, paling sedikit memuat:             of the Issuer and Public Company at least contains:
         a. Nama dan jabatannya dalam keanggotaan komite;           a. Name and position in the committee;
         b. Usia;                                                   b. Age;
         c. Kewarganegaraan;                                        c. Citizenship;
         d. Riwayat pendidikan;                                     d. Education background;
         e. Riwayat jabatan, meliputi informasi:                    e. History of position, including information on:
            • Dasar hukum penunjukan sebagai anggota                    • Legal basis of appointment as committee
                komite;                                                     member;
            • Rangkap jabatan, baik sebagai anggota Dewan               • Concurrent position, as member of Board of
                Komisaris, anggota Direksi, dan/atau anggota                Commissioners, member of Board of Directors, and/
                komite serta jabatan lainnya (jika ada); dan                or member of committee, and other position (if any);
            • Pengalaman kerja beserta periode waktunya baik            • Work experience and work period in and outside
                di dalam maupun di luar Emiten atau Perusahaan              the Issuer and Public Company.
                Publik.
         f. Periode dan masa jabatan anggota komite;                  f. Period and terms of office of the committee;
         g. Pernyataan independensi komite;                           g. Statement of independence of the committee;
         h. Pelatihan dan/atau peningkatan kompetensi yang            h. Competency training and/or development attended in              211-212
            telah diikuti dalam tahun buku (jika ada);                   the fiscal year (if any);
         i. Uraian tugas dan tanggung jawab;                          i. Description of duties and responsibilities;
         j. Pernyataan bahwa telah memiliki pedoman atau              j. A statement that it has a guideline or charter;
            piagam (charter);
         k. kebijakan dan pelaksanaan frekuensi rapat dan             k. Policies and implementation of the committee’s
            tingkat kehadiran anggota dalam rapat tersebut;              meeting frequency and attendance level of
                                                                         committee’s members at the meeting;
         l. Uraian singkat pelaksanaan kegiatan pada tahun            l. Brief description of the implementation of activities in
            buku; dan                                                    the financial year; and
         m. Dalam hal tidak dibentuk komite nominasi dan              m. In the event that no nomination and remuneration
            remunerasi, Emiten atau Perusahaan Publik                    committee is established, the Issuer and Public
            cukup mengungkapkan informasi sebagaimana                    Company is sufficient to disclose the information as
            dimaksud dalam huruf i) sampai dengan huruf l) dan           referred to in point i) up to l), and disclose:
            mengungkapkan:
            • Alasan tidak dibentuknya komite; dan                       •   Reasons for not establishing the committee; and
            • Pihak yang melaksanakan fungsi nominasi dan                •   The party carrying out the nomination and
               remunerasi.                                                   remuneration function.




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No.
                                                            Criteria                                                                    Page

      8. Komite lain yang dimiliki Emiten atau Perusahaan Publik   8. Other committees owned by the Issuer and the Public
         dalam rangka mendukung fungsi dan tugas Direksi (jika        Company in order to support the functions and duties
         ada) dan/atau komite yang mendukung fungsi dan tugas         of the Board of Directors (if any) and/or committee
         Dewan Komisaris, paling sedikit memuat:                      that support the function and duties of the Board of
                                                                      Commissioners, at least contains:
         a.   Nama dan jabatannya dalam keanggotaan komite;           a. Name and position in the committee;
         b.   Usia;                                                   b. Age;
         c.   Kewarganegaraan;                                        c. Citizenship;
         d.   Riwayat pendidikan;                                     d. Education background;
         e.   Riwayat jabatan, meliputi informasi:                    e. History of position, including information on:
              • Dasar hukum penunjukan sebagai anggota                    • Legal basis of appointment as committee
                 komite;                                                     member;
              • Rangkap jabatan, baik sebagai anggota Dewan               • Concurrent position, as member of Board of
                 Komisaris, anggota Direksi, dan/atau anggota                Commissioners, member of Board of Directors,
                 komite serta jabatan lainnya (jika ada); dan                and/or member of committee, and other position
                                                                             (if any);                                                 209-211
              • Pengalaman kerja beserta periode waktunya                 • Work experience and service period in and outside
                baik di dalam maupun di luar Emiten atau                     the Issuer and Public Company.
                Perusahaan Publik.
         f. Periode dan masa jabatan anggota komite;                   f. Period and terms of office of the committee;
         g. Pernyataan independensi komite;                            g. Statement of independence of the committee;
         h. Pelatihan dan/atau peningkatan kompetensi yang             h. Competency training and/or development attended in
            telah diikuti dalam tahun buku (jika ada);                    the fiscal year (if any);
         i. Uraian tugas dan tanggung jawab;                           i. Description of duties and responsibilities;
         j. Pernyataan bahwa telah memiliki pedoman atau               j. A statement that it has a guideline or charter;
            piagam (charter) komite;
         k. Kebijakan dan pelaksanaan frekuensi rapat komite           k. Policies and implementation of the committee’s
            dan tingkat kehadiran anggota komite dalam rapat              meeting frequency and attendance level of
            tersebut; dan                                                 committee’s members at the meeting; and
         l. Uraian singkat pelaksanaan kegiatan komite pada            l. Brief description of the implementation of activities in
            tahun buku.                                                   the financial year.
      9. Sekretaris perusahaan, paling sedikit memuat:             9. The Corporate Secretary, at least contains:
         a. Nama;                                                     a. Name;
         b. Domisili;                                                 b. Domicile;
         c. Riwayat jabatan, meliputi:                                c. History of position, including information on:
            • Dasar hukum penunjukan sebagai sekretaris                  • Legal basis of appointment as Corporate
                perusahaan; dan                                              Secretary; and
            • Pengalaman kerja beserta periode waktunya baik             • Work experience and service period in and outside
                                                                                                                                       213-214
                di dalam maupun di luar Emiten atau Perusahaan               the Issuer or Public Company.
                Publik.
         d. Riwayat pendidikan;                                        d. Educational background;
         e. Pelatihan dan/atau peningkatan kompetensi yang             e. Education and/or competency development programs
            diikuti dalam tahun buku; dan                                 attended in the financial year; and
         f. Uraian singkat pelaksanaan tugas sekretaris                f. Brief description on the implementation of Corporate
            perusahaan pada tahun buku.                                   Secretary’s duties during the financial year.
      10. Unit audit internal, paling sedikit memuat:              10. The Internal Audit Unit, at least contains:
          a. Nama kepala unit audit internal;                          a. Name of Head of Internal Audit Unit;
          b. Riwayat jabatan, meliputi:                                b. History of position, including information on:
             • Dasar hukum penunjukan sebagai kepala unit                 • Legal basis of appointment as Head of Internal
                 audit internal; dan                                          Audit Unit; and
             • Pengalaman kerja beserta periode waktunya baik             • Work experience and service period in and outside
                 di dalam maupun di luar Emiten atau Perusahaan               the Issuer or Public Company.
                 Publik.
          c. Kualifikasi atau sertifikasi sebagai profesi audit        c. Qualification or certification as internal auditor
             internal (jika ada);                                         (if any);
          d. Pelatihan dan/atau peningkatan kompetensi yang            d. Education and/or competency development programs             214-218
             diikuti dalam tahun buku;                                    attended in the financial year;
          e. Struktur dan kedudukan unit audit internal;               e. Structure and position of Internal Audit Unit;
          f. Uraian tugas dan tanggung jawab;                          f. Description of duties and responsibilities;
          g. Pernyataan bahwa telah memiliki pedoman atau              g. Statement that the Internal Audit Unit already has
             piagam (charter) unit audit internal; dan                    Internal Audit Unit charter; and
          h. Uraian singkat pelaksanaan tugas unit audit               h. Brief description on the implementation of Internal
             internal pada tahun buku termasuk kebijakan dan              Audit Unit’s duties during the financial year,
             pelaksanaan frekuensi rapat dengan Direksi, Dewan            including the meeting frequency with the Board of
             Komisaris, dan/atau komite audit.                            Commissioners, Board of Directors, and/or Audit
                                                                          Committee.




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                                                             Kriteria                                                                     Halaman
No.
                                                             Criteria                                                                      Page

      11. Uraian mengenai sistem pengendalian internal (internal    11. Description of the internal control system implemented
          control) yang diterapkan oleh Emiten atau Perusahaan          by the Issuer or Public Company, which at a minimum
          Publik, paling sedikit memuat:                                includes:
          a. Pengendalian keuangan dan operasional, serta               a. Financial and operational control, and compliance
             kepatuhan terhadap peraturan perundang undangan                with other laws and regulations;
             lainnya;                                                                                                                     220-222
          b. Tinjauan atas efektivitas sistem pengendalian               b. Review on the effectiveness of internal control
             internal; dan                                                  systems; and
          c. Pernyataan Direksi dan/atau Dewan Komisaris atas            c. Statement of the Board of Directors and/or Board
             kecukupan sistem pengendalian internal;                        of Commissioners on the adequacy of the internal
                                                                            control system.
      12. Sistem manajemen risiko yang diterapkan oleh Emiten       12. The risk management system implemented by the Issuer
          atau Perusahaan Publik, paling sedikit memuat:                or Public Company, which at a minimum includes:
          a. Gambaran umum mengenai sistem manajemen                    a. General description about the Issuer or Public
              risiko Emiten atau Perusahaan Publik;                         Company risk management system;
          b. Jenis risiko dan cara pengelolaannya;                      b. Types of risk and the management;
                                                                                                                                          223-229
          c. Tinjauan atas efektivitas sistem manajemen risiko          c. Review of the effectiveness of risk management
              Emiten atau Perusahaan Publik; dan                            system applied by the Issuer or Public Company; and
          d. Pernyataan Direksi dan/atau Dewan Komisaris atau           d. Statement of the Board of Directors and/or the Board
              komite audit atas kecukupan sistem manajemen                  of Commissioners or the audit committee on the
              risiko.                                                       adequacy of the risk management system.
      13. Perkara hukum yang berdampak material yang dihadapi       13. Legal cases that have a material impact faced by the
          oleh Emiten atau Perusahaan Publik, entitas anak,             Issuer or Public Company, Subsidiaries, members of
          anggota Direksi dan anggota Dewan Komisaris (jika ada),       the Board of Directors and members of the Board of
          paling sedikit memuat:                                        Commissioners (if any), at least contains:
                                                                                                                                            229
          a. Pokok perkara/gugatan;                                     a. Substance of the case/claim;
          b. Status penyelesaian perkara/gugatan; dan                   b. Status of settlement of case/claim; and
          c. Pengaruhnya terhadap kondisi Emiten atau                   c. Impacts on the Issuer or Public Company’s condition.
              Perusahaan Publik.
      14. Informasi tentang sanksi administratif/sanksi yang        14. Information about administrative sanctions/sanctions
          dikenakan kepada Emiten atau Perusahaan Publik,               imposed to the Issuer or Public Company, members of
          anggota Dewan Komisaris dan anggota Direksi, oleh             the Board of Commissioners, and members of the Board              229-230
          Otoritas Jasa Keuangan dan otoritas lainnya pada tahun        of Directors, by the Financial Services Authority and
          buku (jika ada).                                              other authorities during the financial year (if any).
      15. Informasi mengenai Kode Etik Emiten atau Perusahaan       15. Information on the Code of Ethics of the Issuer or Public
          Publik meliputi:                                              Company must include:
          a. Pokok-pokok Kode Etik;                                     a. Key points of the Code of Ethics;
          b. Bentuk sosialisasi Kode Etik dan upaya penegakannya;       b. Forms of dissemination of the Code of Ethics and its
              dan                                                           enforcement efforts; and                                        231
          c. Pernyataan bahwa Kode Etik berlaku bagi anggota            c. A statement that the Code of Ethics applies to
              Direksi, anggota Dewan Komisaris, dan karyawan                members of the Board of Directors, members of
              Emiten atau Perusahaan Publik.                                the Board of Commissioners, and employees of the
                                                                            Issuer or Public Company.
      16. Uraian singkat mengenai kebijakan pemberian               j.   Brief description on the policy on providing performance-
          kompensasi jangka panjang berbasis kinerja kepada              based long-term compensation to management and/
          manajemen dan/atau karyawan yang dimiliki oleh                 or employees of the Issuer or the Public Company
          Emiten atau Perusahaan Publik (jika ada), antara lain          (if any). This includes, among others, Management
          berupa program kepemilikan saham oleh manajemen                Stock Ownership Program (MSOP) and/or an Employee
          (Management Stock Ownership Program/MSOP) dan/atau             Stock Ownership Program (ESOP). In the event that
          program     kepemilikan     saham    oleh     karyawan         compensation is given in the form of Management Stock
          (Employee Stock Ownership Program/ESOP); Dalam hal             Ownership Program (MSOP) and/or an Employee Stock
          pemberian kompensasi berupa program kepemilikan                Ownership Program (ESOP)., the information disclosed
          saham oleh manajemen (Management Stock Ownership               shall contain at least:                                            230
          Program/MSOP) dan/atau program kepemilikan saham
          oleh karyawan (Employee Stock Ownership Program/ESOP),
          informasi yang diungkapkan paling sedikit memuat:
          a. Jumlah saham dan/atau opsi;                                 a. Number of shares and/or options;
          b. Jangka waktu pelaksanaan;                                   b. Implementation period;
          c. Persyaratan karyawan dan/atau manajemen yang                c. Requirements for eligible employees and/or
              berhak; dan                                                   management; and
          d. Harga pelaksanaan atau penentuan harga                      d. Exercise price or determination of exercise price.
              pelaksanaan.




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                                                              Kriteria                                                                    Halaman
No.
                                                              Criteria                                                                     Page

      17. Uraian singkat mengenai kebijakan pengungkapan             17. Brief description ont the information disclosure policy
          informasi mengenai:                                            include:
          a. Kepemilikan saham anggota Direksi dan anggota               a. Share ownership of members of the Board of
              Dewan Komisaris paling lambat 3 (tiga) hari kerja              Directors and Board of Commissioners no later than
                                                                                                                                           97; 235
              setelah terjadinya kepemilikan atau setiap perubahan           3 working days after the occurrence of ownership
              kepemilikan atas saham Perusahaan Terbuka; dan                 or any change in ownership of shares of the Public
                                                                             Company; and
         b. Pelaksanaan atas kebijakan dimaksud.                         b. Implementation of the policy.
      18. Uraian mengenai sistem pelaporan pelanggaran               18. Brief description on the whistleblowing system at the
          (whistleblowing system) di Emiten atau Perusahaan              Issuer of the Public Company, must at least contains:
          Publik, paling sedikit memuat:
          a. Cara penyampaian laporan pelanggaran;                       a.   Mechanism for violation reporting;
          b. Perlindungan bagi pelapor;                                  b.   Protection for the whistleblower;
          c. Penanganan pengaduan;                                       c.   Handling of violation reports;
          d. Pihak yang mengelola pengaduan; dan                         d.   Unit responsible for handling of violation report; and
          e. Hasil dari penanganan pengaduan, paling sedikit:            e.   Results from violation report handling, at least
                                                                                                                                          232-233
                                                                              includes:
             •   Jumlah pengaduan yang masuk dan diproses                     • Number of complaints received and processed
                 dalam tahun buku; dan                                            during the fiscal year; and
             •   Tindak lanjut pengaduan.                                     • Follow up of complaints.

      Dalam hal Emiten atau Perusahaan Publik tidak memiliki             In the event that the Issuer of Public Company does not
      sistem pelaporan pelanggaran (whistleblowing system), maka         have an anti-corruption policy, the reasons for not having
      diungkapkan mengenai hal tersebut.                                 the said policy should be explained.
      19. Uraian mengenai kebijakan anti-korupsi Emiten atau         19. Description of the anti-corruption policy of the Issuer or
          Perusahaan Publik, paling sedikit memuat:                      Public Company, which at a minimum includes:
          a. Program dan prosedur yang dilakukan dalam                   a. Programs and procedures implemented to address
             mengatasi praktik korupsi, balas jasa (kickbacks),             corruption, kickbacks, fraud, bribery, and/or
             fraud, suap dan/atau gratifikasi dalam Emiten atau             gratuities within the Issuer or Public Company; and
             Perusahaan Publik; dan
                                                                                                                                          234-235
          b. Pelatihan/sosialisasi anti korupsi kepada karyawan          b. Anti-corruption training/dissemination for employees
             Emiten atau Perusahaan Publik;                                 of the Issuer or Public Company.

      Dalam hal Emiten atau Perusahaan Publik tidak memiliki         If the Issuer or Public Company does not have an
      kebijakan anti-korupsi, maka dijelaskan alasan tidak           anti-corruption policy, the reasons for its absence must be
      dimilikinya kebijakan dimaksud.                                explained.
      20. Penerapan atas pedoman tata kelola Perusahaan              20. Implementation of the Guidelines of Corporate
          Terbuka bagi Emiten yang menerbitkan efek bersifat             Governance for Public Companies for Issuer issuing
          ekuitas atau Perusahaan Publik, meliputi:                      Equity Securities or Public Company, include:
          a. Pernyataan mengenai rekomendasi yang telah                  a. Statement regarding recommendation that have
             dilaksanakan; dan/atau                                         been implemented; and/or
                                                                                                                                          144-147
          b. Penjelasan atas rekomendasi yang belum                      b. Description of recommendation that have not been
             dilaksanakan, disertai alasan dan alternatif                   implemented, along with the reason and alternatives
             pelaksanaannya (jika ada).                                     of implementation (if any).

      Pengungkapan informasi dapat disajikan dalam bentuk tabel.     Disclosure of information can be presented in tabular form.
      Tanggung Jawab Sosial dan Lingkungan Emiten atau               Corporate Social and Environmental Responsibility of
 h.
      Perusahaan Publik                                              the Issuer or Public Company
      1. Tanggung Jawab Sosial dan Lingkungan Emiten                 1. Social and Environmental Responsibility of the Issuer
         atau Perusahaan Publik yang merupakan Laporan                  or Public Company, which constitutes the Sustainability
         Keberlanjutan (Sustainability Report) sebagaimana              Report as referred to in the Financial Services Authority
         dimaksud dalam Peraturan Otoritas Jasa Keuangan                Regulation No. 51/POJK.03/2017 on the Implementation
         No. 51/POJK.03/2017 tentang Penerapan Keuangan                 of Sustainable Finance for Financial Services Institutions,
         Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten,              Issuers, and Public Companies.
         dan Perusahaan Publik.
 i.   Laporan Keuangan Tahunan yang telah Diaudit                    Audited Annual Financial Statements                                    320
      Surat Pernyataan Anggota Direksi dan Anggota Dewan             Statement of the Board of Directors and the Board of
 j.   Komisaris tentang Tanggung Jawab atas Laporan Tahunan          Commissioners regarding the Responsibility for Annual                292-293
                                                                     Report




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Indeks POJK No. 51/POJK.03/2017                                                                             [POJK G.4]

Index of POJK No. 51/POJK.03/2017


                                                            Nama Indeks                                                                    Halaman
No.
                                                            Index Name                                                                      Page

 A.   STRATEGI KEBERLANJUTAN / SUSTAINABILITY STRATEGY
             Penjelasan Strategi Keberlanjutan
      A.1                                                                                                                                      6
             Explanation on Sustainability Strategy

 B.   IKHTISAR KINERJA ASPEK KEBERLANJUTAN / SUMMARY OF SUSTAINABILITY ASPECTS PERFORMANCE

             Aspek Ekonomi
      B.1                                                                                                                                      22
             Economic Aspect
             Aspek Lingkungan Hidup
      B.2                                                                                                                                      26
             Environmental Aspect
             Aspek Sosial
      B.3                                                                                                                                      27
             Social Aspect
 C.   PROFIL PERUSAHAAN / COMPANY PROFILE
             Visi, Misi, dan Nilai Keberlanjutan
      C.1                                                                                                                                      68
             Vision, Mission, and Sustainability Value
             Alamat Perusahaan
      C.2                                                                                                                                      63
             Company Address
             Skala Usaha                                                                                                                   22; 63; 74;
      C.3
             Business Scale                                                                                                                 96; 271
             Produk, Layanan, dan Kegiatan Usaha yang Dijalankan
      C.4                                                                                                                                      70
             Brief Explanation of Products, Services, and Business Activities
             Keanggotaan pada Asosiasi
      C.5                                                                                                                                      41
             Membership in Associations
             Perubahan Emiten dan Perusahaan Publik yang Bersifat Signifikan
      C.6                                                                                                                                      75
             Significant Changes in the Issuer and Public Company
 D.   PENJELASAN DIREKSI / BOARD OF DIRECTORS EXPOSITION
             Penjelasan Direksi
      D.1                                                                                                                                      50
             Board of Directors Exposition
 E.   TATA KELOLA KEBERLANJUTAN / SUSTAINABILITY GOVERNANCE
             Penanggung Jawab Penerapan Keuangan Berkelanjutan
      E.1                                                                                                                                     244
             Parties Responsible for the Implementation of Sustainable Finance
             Pengembangan Kompetensi Terkait Keuangan Berkelanjutan
      E.2                                                                                                                                     245
             Competency Development Related to Sustainable Finance
             Penilaian Risiko Atas Penerapan Keuangan Berkelanjutan
      E.3                                                                                                                                     247
             Risk Assessment Related to the Implementation of Sustainable Finance
             Hubungan Dengan Pemangku Kepentingan
      E.4                                                                                                                                      9
             Relationships with the Stakeholders
             Permasalahan Terhadap Penerapan Keuangan Berkelanjutan
      E.5                                                                                                                                     248
             Issues Related to the Implementation of Sustainable Finance
 F.   KINERJA KEBERLANJUTAN / SUSTAINABILITY PERFORMANCE
             Kegiatan Membangun Budaya Keberlanjutan
      F.1                                                                                                                                     240
             Activities to Foster Sustainable Finance
      Kinerja Ekonomi / Economic Performance
             Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, Pendapatan dan Laba Rugi
      F.2    Comparison of Production Targets and Achievements, Portfolio, Financing/Investment Targets, Income and Profit and                249
             Loss
             Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada Instrumen Keuangan atau
             Proyek yang Sejalan dengan Keuangan Berkelanjutan
      F.3                                                                                                                                     249
             Comparison of Portfolio Targets and Performance, Financing/Investment Targets in Financial Instruments or Projects
             in Line with the Implementation of Sustainable Finance




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            Performance Overview in 2024                        Management Report                                 Company Profile




                                                              Nama Indeks                                                            Halaman
No.
                                                              Index Name                                                              Page

      Kinerja Lingkungan Hidup / Environmental Performance

      Aspek Umum / General Aspect
                Biaya Lingkungan Hidup
      F.4                                                                                                                              257
                Environmental Expenditures
      Aspek Material / Material Aspect
                Penggunaan Material yang Ramah Lingkungan
      F.5                                                                                                                              257
                Usage of Environmentally-Friendly Materials
      Aspek Energi / Energy Aspect
                Jumlah dan Intensitas Energi yang Digunakan
      F.6                                                                                                                              263
                Amount and Intensity of Energy Consumption
                Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan
      F.7                                                                                                                            262-263
                Efforts and Achievements of Energy Efficiency and Use of Renewable Energy Sources
      Aspek Air / Water Aspect
                Penggunaan Air
      F.8                                                                                                                            266-267
                Water Usage
      Aspek Keanekaragaman Hayati / Biodiversity Aspect
                Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau Memiliki Keanekaragaman Hayati
      F.9                                                                                                                              268
                Impacts of Operational Areas Located Near or Within Conservation Areas or Areas with Biodiversity Value
                Usaha Konservasi Keanekaragaman Hayati
      F.10                                                                                                                             268
                Efforts to Conserve Biodiversity
      Aspek Emisi / Emission Aspect
                Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya
      F.11                                                                                                                             264
                Amounts and Intensity of Emissions Produced, by Type
                Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan
      F.12                                                                                                                           263-266
                Efforts and Achievements of Emission Reduction
      Aspek Limbah dan Efluen / Waste and Effluents Aspect
                Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis
      F.13                                                                                                                           259-261
                Amounts of Waste and Effluents Produced, by Type
                Mekanisme Pengelolaan Limbah dan Efluen
      F.14                                                                                                                           258-261
                Mechanism for Managing Waste and Effluents
                Tumpahan yang Terjadi (jika ada)
      F.15                                                                                                                             262
                Spills (if any)
      Aspek Pengaduan Terkait Lingkungan Hidup / Environmental Complaint Aspect
                Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan
      F.16                                                                                                                             269
                Number and Contents 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                                                                                                                             289
                Commitment to Providing Equal Level of Products and/or Services to Consumers
      Aspek Ketenagakerjaan / Employment Aspect
                Kesetaraan Kesempatan Bekerja
      F.18                                                                                                                             270
                Equality of Employment Opportunity
                Tenaga Kerja Anak dan Tenaga Kerja Paksa
      F.19                                                                                                                             279
                Child Labor and Forced Labor
                Upah Minimum Regional
      F.20                                                                                                                             278
                Minimum Regional Wage
                Lingkungan Bekerja yang Layak dan Aman
      F.21                                                                                                                             279
                Safe and Decent Working Environment
                Pelatihan dan Pengembangan Kemampuan Pegawai
      F.22                                                                                                                             274
                Employee Training and Competency Development
      Aspek Masyarakat / Community Aspect
                Dampak Operasi Terhadap Masyarakat Sekitar
      F.23                                                                                                                             287
                Impacts of Operations on Surrounding Communities




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       Analisis dan Pembahasan Manajemen                    Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
       Management Discussion and Analysis                      Good Corporate Governance                             Sustainability Report




                                                                Nama Indeks                                                                  Halaman
No.
                                                                Index Name                                                                    Page

               Pengaduan Masyarakat
       F.24                                                                                                                                      288
               Public Complaint
               Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL)
       F.25                                                                                                                                   287-288
               Social and Environmental Responsibility (SER) Activities
       Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan / Sustainable Product/Service Development Responsibility
               Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan
       F.26                                                                                                                                      289
               Innovation and Development of Sustainable Financial Products/Services
               Produk/Jasa yang Sudah Dievaluasi Keamanannya bagi Pelanggan
       F.27                                                                                                                                      289
               Products/Services Whose Safety for Customers have Been Evaluated
               Dampak Produk/Jasa
       F.28                                                                                                                                      290
               Impacts of Products/Services
               Jumlah Produk yang Ditarik Kembali
       F.29                                                                                                                                      289
               Number of Products Recalled/Withdrawn
               Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Keuangan Berkelanjutan
       F.30                                                                                                                                      291
               Customer Satisfaction Survey on Sustainable Finance Products and/or Services
 G.    LAIN-LAIN / OTHERS
               Verifikasi Tertulis dari Pihak Independen (jika ada)
       G.1                                                                                                                                       294
               Written Verification from an Independent Party (if any)
               Lembar Umpan Balik
       G.2                                                                                                                                       295
               Feedback Form
               Tanggapan Terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya
       G.3                                                                                                                                       294
               Response to the Previous Year’s Sustainability Report’s Feedback
               Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017
       G.4                                                                                                                                    311-313
               List of Disclosures in Accordance with the Financial Services Authority Regulation No. 51/POJK.03/2017




Referensi Silang GRI Standards
Cross-Reference to GRI Standards




      Pernyataan Penggunaan            PT Samator Indo Gas Tbk telah melaporkan informasi yang dikutip dalam indeks konten GRI ini untuk
      Statement of Use                 periode 1 Januari - 31 Desember 2024 dengan mengacu pada Standar GRI.
                                       PT Samator Indo Gas Tbk has reported the information cited in this GRI content index for the period of
                                       January 1 – December 31, 2024, with reference to the GRI Standards.
      GRI 1 digunakan                  GRI 1: Landasan 2021
      GRI 1 Used                       GRI 1: Foundation 2021




             Standar GRI                                                    Pengungkapan                                                 Halaman
             GRI Standard                                                    Disclosures                                                  Page
GRI 2: Pengungkapan Umum 2021                      Rincian Organisasi
                                            2-1                                                                                                62
GRI 2: General Disclosures 2021                    Organizational Details
                                                   Entitas yang dicantumkan dalam pelaporan keberlanjutan organisasi
                                            2-2                                                                                              3; 11-12
                                                   Entities stated in the organization’s sustainability reporting
                                                   Periode, frekuensi, dan titik kontak pelaporan
                                            2-3                                                                                               3; 295
                                                   Reporting period, frequency, and contact point
                                                   Penyajian kembali informasi
                                            2-4                                                                                               3; 295
                                                   Restatements of information




                                                                                               PT Samator Indo Gas Tbk 2024 Integrated Report           313
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             Kilas Kinerja 2024                              Laporan Manajemen                                  Profil Perusahaan
        Performance Overview in 2024                         Management Report                                   Company Profile




         Standar GRI                                                  Pengungkapan                                                  Halaman
         GRI Standard                                                  Disclosures                                                   Page
                                              Penjaminan eksternal
                                       2-5                                                                                            3; 294
                                              External assurance
                                              Kegiatan, rantai nilai dan hubungan bisnis lain
                                       2-6                                                                                          70; 252-255
                                              Activities, value chain, and other business relationships
                                              Karyawan
                                       2-7                                                                                             271
                                              Employees
                                              Pekerja yang bukan karyawan
                                       2-8                                                                                             271
                                              Workers who are not employees
                                              Struktur dan komposisi tata kelola
                                       2-9                                                                                             169
                                              Governance structure and composition
                                              Nominasi dan pemlihan badan tata kelola tertinggi
                                       2-10                                                                                            201
                                              Nomination and selection of the highest governance body
                                              Kepala badan tata kelola tertinggi
                                       2-11                                                                                          183; 194
                                              Chair of the highest governance body
                                              Peran badan tata kelola tertinggi dalam mengawasi pengelolaan dampak
                                       2-12   Role of the highest governance body in supervising the management of            184-185; 195-196
                                              impacts
                                              Pembagian tanggung jawab untuk mengelola dampak
                                       2-13                                                                                   184-185; 195-196
                                              Allocation of responsibility for managing impacts
                                              Peran badan tata kelola tertinggi dalam pelaporan keberlanjutan
                                       2-14                                                                                            244
                                              Role of the highest governance body in sustainability reporting
                                              Benturan kepentingan
                                       2-15                                                                                            203
                                              Conflicts of interest
                                              Komunikasi yang menjadi perhatian penting
                                       2-16                                                                                            232
                                              Communication of key concerns
                                              Pengetahuan kolektif dari badan tata kelola tertinggi
                                       2-17                                                                                   189-190; 197-199
                                              Collective knowledge from the highest governance body
                                              Evaluasi kinerja badan tata kelola tertinggi
                                       2-18                                                                                          191; 200
                                              Evaluation of the performance of the highest governance body
                                              Kebijakan remunerasi
                                       2-19                                                                                            202
                                              Remuneration policies
                                              Proses untuk menentukan remunerasi
                                       2-20                                                                                            202
                                              Process to determine remuneration
                                              Rasio jumlah kompensasi tahunan
                                       2-21                                                                                            203
                                              Annual total compensation ratio
                                              Pernyataan strategi pengembangan berkelanjutan
                                       2-22                                                                                             6
                                              Statement on sustainable development strategy
                                              Komitmen kebijakan
                                       2-23                                                                                             6
                                              Policy commitments
                                              Menanamkan komitmen kebijakan
                                       2-24                                                                                             8
                                              Embedding policy commitments
                                              Proses untuk memulihkan dampak negatif
                                       2-25                                                                                            247
                                              Processes to remediate negative impacts
                                              Mekanisme untuk meminta saran dan menyampaikan kekhawatiran
                                       2-26                                                                                            187
                                              Mechanisms for seeking advice and raising concerns
                                              Kepatuhan terhadap hukum dan peraturan
                                       2-27                                                                                            229
                                              Compliance with laws and regulations
                                              Keanggotaan asosiasi
                                       2-28                                                                                             41
                                              Membership associations
                                              Pendekatan terhadap pelibatan pemangku kepentingan
                                       2-29                                                                                             9
                                              Approach to stakeholder engagement




314   PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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       Analisis dan Pembahasan Manajemen                     Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
       Management Discussion and Analysis                       Good Corporate Governance                             Sustainability Report




           Standar GRI                                                        Pengungkapan                                                Halaman
           GRI Standard                                                        Disclosures                                                 Page
                                                    Proses untuk menentukan topik material
                                             3-1                                                                                                13
GRI 3: Topik Material 2021                          Process to determine material topics
GRI 3: Material Topics 2021                         Daftar topik material
                                             3-2                                                                                                13
                                                    List of material topics
GRI 201: Kinerja Ekonomi 2016                       Nilai ekonomi langsung yang dihasilkan dan didistribusikan
                                            201-1                                                                                               250
GRI 201: Economic Performance 2016                  Direct economic value generated and distributed
GRI 202: Keberadaan Pasar 2016                      Proporsi manajemen senior yang direkrut dari masyarakat lokal
                                            202-2                                                                                               251
GRI 202: Market Presence 2016                       Proportion of senior management hired from the local community
GRI 203: Dampak Ekonomi
Tidak Langsung 2016                                 Investasi infrastruktur dan dukungan layanan
                                            203-1                                                                                               252
GRI 203: Indirect Economic                          Infrastructure investments and services supported
Impacts 2016
GRI 204: Praktik Pengadaan 2016                     Proporsi pengeluaran untuk pemasok lokal
                                            204-1                                                                                               254
GRI 204: Procurement Practices 2016                 Proportion of spending on local suppliers
                                                    Operasi-operasi yang dinilai memiliki risiko terkait Korupsi
                                            205-1                                                                                               234
                                                    Operations assessed for risks related to corruption
GRI 205: Anti-Korupsi 2016                          Komunikasi dan pelatihan tentang kebijakan dan prosedur anti-korupsi
                                            205-2                                                                                               234
GRI 205: Anti-Corruption 2016                       Communication and training about anti-corruption policies and procedures
                                                    Insiden Korupsi yang terbukti dan tindakan yang diambil
                                            205-3                                                                                               235
                                                    Confirmed incidents of corruption and actions taken
                                                    Pengelolaan topik material
                                             3-3                                                                                              249; 255
                                                    Management of material topics
                                                    Pendekatan terhadap pajak
                                            207-1                                                                                               255
                                                    Approach to tax
                                                    Tata kelola, pengontrolan, dan manajemen risiko pajak
GRI 207: Pajak 2019                         207-2                                                                                               255
                                                    Tax governance, control, and risk management
GRI 207: Tax 2019
                                                    Keterlibatan pemangku kepentingan dan pengelolaan kepedulian berkaitan
                                            207-3   dengan pajak                                                                                255
                                                    Stakeholder engagement and management of concerns related to tax
                                                    Laporan per negara
                                            207-4                                                                                               256
                                                    Country-by-country reporting
                                                    Pengelolaan topik material
                                             3-3                                                                                        256-257; 262
                                                    Management of material topics
                                                    Konsumsi energi di dalam organisasi
                                            302-1                                                                                               263
GRI 302: Energi 2016                                Energy consumption within the organization
GRI 302: Energy 2016                                Intensitas energi
                                            302-3                                                                                               263
                                                    Energy intensity
                                                    Pengurangan konsumsi energi
                                            302-4                                                                                               263
                                                    Reduction of energy consumption
                                                    Pembuangan Air
                                            303-4                                                                                               268
GRI 303: Air dan Efluen 2018                        Water discharge
GRI 303: Water and Effluents 2018                   Konsumsi Air
                                            303-5                                                                                               267
                                                    Water consumption
                                                    Pengelolaan topik material
                                             3-3                                                                                        256-257; 263
                                                    Management of material topics
                                                    Emisi GRK langsung (cakupan 1)
                                            305-1                                                                                               264
                                                    Direct (Scope 1) GHG emissions
GRI 305: Emisi 2016                                 Emisi GRK energi tidak langsung (cakupan 2)
                                            305-2                                                                                               264
GRI 305: Emissions 2016                             Indirect energy (Scope 1) GHG emissions
                                                    Intensitas emisi GRK
                                            305-4                                                                                               264
                                                    GHG emissions intensity
                                                    Pengurangan emisi GRK
                                            305-5                                                                                               264
                                                    Reduction of GHG emissions




                                                                                                PT Samator Indo Gas Tbk 2024 Integrated Report           315
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               Kilas Kinerja 2024                               Laporan Manajemen                                      Profil Perusahaan
          Performance Overview in 2024                          Management Report                                       Company Profile




           Standar GRI                                                     Pengungkapan                                                    Halaman
           GRI Standard                                                     Disclosures                                                     Page
                                                  Pengelolaan topik material
                                          3-3                                                                                          256-257; 258
                                                  Management of material topics
                                                  Limbah yang dihasilkan dan dampak signifikan terkait limbah
                                         306-1                                                                                               258
GRI 306: Limbah 2020                              Waste generation and significant waste-related impacts
GRI 306: Waste 2020                               Pengelolaan dampak terkait limbah signifikan
                                         306-2                                                                                             258-261
                                                  Management of significant waste-related impacts
                                                  Limbah yang dihasilkan
                                         306-3                                                                                             259-261
                                                  Waste generated
                                                  Karyawan baru yang direkruit dan perputaran karyawan
                                         401-1                                                                                               273
GRI 401: Ketenagakerjaan 2016                     New employee hires and employee turnover
GRI 401: Employment 2016                          Cuti orang tua
                                         401-3                                                                                               278
                                                  Parental leaves
                                                  Pengelolaan topik material
                                          3-3                                                                                                279
                                                  Management of material topics
                                                  Sistem manajemen kesehatan dan keselamatan kerja
                                         403-1                                                                                               279
                                                  Occupational health and safety management system
                                                  Identifikasi bahaya, penilaian risiko, dan investigasi insiden
                                         403-2                                                                                               281
                                                  Hazard identification, risk assessment, and incident investigation
                                                  Layanan kesehatan kerja
                                         403-3                                                                                               284
                                                  Occupational health services
                                                  Partisipasi, konsultasi, dan komunikasi pekerja tentang kesehatan dan
                                                  keselamatan kerja
                                         403-4                                                                                               281
GRI 403: Kesehatan dan                            Worker participation, consultation, and communication on occupational
Keselamatan Kerja 2018                            health and safety
GRI 403: Occupational                             Pelatihan pekerja terkait kesehatan dan keselamatan kerja
                                         403-5                                                                                               284
Health and Safety 2018                            Worker training on occupational health and safety
                                                  Promosi kesehatan pekerja
                                         403-6                                                                                               284
                                                  Promotion of worker health
                                                  Pencegahan dan mitigasi dampak kesehatan dan keselamatan kerja yang
                                                  terkait langsung dengan hubungan bisnis
                                         403-7                                                                                               285
                                                  Prevention and mitigation of occupational health and safety impacts directly
                                                  related to business relationships
                                                  Cedera yang berkaitan dengan kerja
                                         403-9                                                                                               286
                                                  Work-related injuries
                                                  Kesehatan yang berhubungan dengan pekerjaan
                                         403-10                                                                                              286
                                                  Work-related ill health
GRI 404: Pelatihan dan                            Pengelolaan topik material
                                          3-3                                                                                              274-275
Pendidikan 2016                                   Management of material topics
GRI 404: Training and                             Rata-rata jam pelatihan per tahun per karyawan
                                         404-1                                                                                               275
Education 2016                                    Average hours of training per year per employee
GRI 404: Pelatihan dan
Pendidikan 2016                                   Insiden diskriminasi dan upaya perbaikan yang diambil
                                         406-1                                                                                               270
GRI 404: Training and                             Incidents of discrimination and corrective actions taken
Education 2016
                                                  Pengelolaan topik material
                                          3-3                                                                                                270
GRI 405: Keanekaragaman dan                       Management of material topics
Peluang Setara 2016                               Keanekaragaman badan tata kelola dan karyawan
                                         405-1                                                                                               271
GRI 405: Diversity and Equal                      Diversity of governance bodies and employees
Opportunities 2016                                Rasio gaji pokok dan remunerasi perempuan dibandingkan laki-laki
                                         405-2                                                                                               278
                                                  Ratio of basic salary and remuneration of women to men
                                                  Pengelolaan topik material
                                          3-3                                                                                                289
GRI 416: Kesehatan dan Keselamatan                Management of material topics
Pelanggan 2016                                    Insiden ketidakpatuhan terkait dampak kesehatan dan keselamatan dari
GRI 416: Customer Health and Safety               produk dan layanan
                                         416-2                                                                                               289
2016                                              Incidents of non-compliance related to the health and safety impacts of
                                                  products and services




316    PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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      Analisis dan Pembahasan Manajemen                    Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
      Management Discussion and Analysis                      Good Corporate Governance                             Sustainability Report




Kerangka Kerja Dewan Pelaporan
Terintegrasi Internasional
The International Integrated Reporting Council Framework

 Indikator                                                        Deskripsi                                                            Halaman
 Indicator                                                       Description                                                            Page

1. MENGGUNAKAN KERANGKA KERJA / USING THE FRAMEWORK
                 Laporan terintegrasi yang didefinisikan
   IR-1A                                                                                                                                     3
                 Integrated report defined
                 Tujuan Kerangka Kerja
   IR-1B                                                                                                                                     3
                 Objective of the Framework
                 Tujuan dan pengguna laporan terintegrasi
   IR-1C                                                                                                                                     3
                 Purpose and users of an integrated report
                 Pendekatan berbasis prinsip
   IR-1D                                                                                                                                     3
                 A principles-based approach
                 Bentuk laporan dan hubungannya dengan informasi lain
   IR-1E                                                                                                                                     63
                 Form of report and relationship with other information
                 Penerapan Kerangka Kerja
    IR-1F                                                                                                                                    3
                 Application of the Framework
                 Tanggung jawab atas laporan terintegrasi
   IR-1G                                                                                                                                     3
                 Responsibility for an integrated report
2. KONSEP MENDASAR / FUNDAMENTAL CONCEPTS
                 Pendahuluan
   IR-2A                                                                                                                                    242
                 Introduction
                 Penciptaan nilai bagi organisasi dan pihak lain
   IR-2B                                                                                                                                    242
                 Value creation for the organization and for others
                 Modal
   IR-2C                                                                                                                                    242
                 Capitals
                 Proses di mana nilai diciptakan, dipertahankan, atau berkurang
   IR-2D                                                                                                                                    242
                 Process through which value is created, preserved or eroded
3. PRINSIP-PRINSIP PEMANDU / GUIDING PRINCIPLES
                 Fokus strategis dan orientasi masa depan
   IR-3A                                                                                                                                    242
                 Strategic focus and future orientation
                 Keterhubungan informasi
   IR-3B                                                                                                                                    242
                 Connectivity of information
                 Hubungan dengan pemangku kepentingan
   IR-3C                                                                                                                                     9
                 Stakeholder relationships
                 Materialitas
   IR-3D                                                                                                                                    12-16
                 Materiality
                 Keringkasan dalam penyampaian
   IR-3E                                                                                                                                     3
                 Conciseness
                 Keandalan dan kelengkapan
    IR-3F                                                                                                                               3; 11-12
                 Reliability and completeness
                 Konsistensi dan komparabilitas
   IR-3G                                                                                                                                3; 11-12
                 Consistency and comparability
4. UNSUR-UNSUR KONTEN / CONTENT ELEMENTS
                 Gambaran umum organisasi dan lingkungan eksternal
   IR-4A                                                                                                                                    62-63
                 Organizational overview and external environment
                 Tata Kelola
   IR-4B                                                                                                                                201-202
                 Governance
                 Model bisnis
   IR-4C                                                                                                                                     72
                 Business model
                 Risiko dan peluang
   IR-4D                                                                                                                           223-228; 247-248
                 Risks and opportunities




                                                                                              PT Samator Indo Gas Tbk 2024 Integrated Report        317
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                 Kilas Kinerja 2024                                  Laporan Manajemen                    Profil Perusahaan
            Performance Overview in 2024                             Management Report                     Company Profile




  Indikator                                                           Deskripsi                                               Halaman
  Indicator                                                          Description                                               Page

                   Strategi dan alokasi sumber daya
    IR-4E                                                                                                                        6
                   Strategy and resource allocation
                   Kinerja                                                                                              74-75; 121; 129;
    IR-4F
                   Performance                                                                                           249; 250-251
                   Prospek
    IR-4G                                                                                                                     119-120
                   Outlook
                   Dasar Penyusunan dan Penyajian
    IR-4H                                                                                                                        3
                   Basis of preparation and presentation




Daftar Pengungkapan Sesuai Pelaporan
ESG Metrik
List of Disclosures in Accordance with ESG Metrics Reporting


      Kinerja                  Kode                                             Nama Metrik                                   Halaman
    Performance                Code                                             Metric Name                                    Page

                                           Laporan Emisi Gas Rumah Kaca
                               E-01                                                                                              264
                                           Greenhouse Gas Emissions Report
                                           Intensitas Emisi Gas Rumah Kaca
                               E-02                                                                                              264
                                           Greenhouse Gas Emissions Intensity
                                           Konsumsi Energi Listrik
                               E-03                                                                                              263
                                           Electricity Usage
Lingkungan                                 Konsumsi Air
                               E-04                                                                                              267
Environment                                Water Use
                                           Limbah yang Dihasilkan
                               E-05                                                                                            259-261
                                           Waste Generated
                                           Komitmen Perusahaan untuk Mencapai Target Net Zero Emission
                               E-06                                                                                            265-266
                                           The Company’s Commitment to Achieve Net Zero Emission Target
                                           Komitmen Perusahaan untuk mengurangi Emisi Gas Rumah Kaca
                               E-07                                                                                            265-266
                                           The Company’s Commitment to Reduce Greenhouse Gas Emissions
                                           Kesetaraan Gender
                               S-01                                                                                              272
                                           Gender Equality
                                           Pegawai Berdasarkan Gender dan Kelompok Umur
                               S-02                                                                                              272
                                           Employees Based on Gender and Age Group
                                           Tingkat Pergantian Pegawai
                               S-03                                                                                              274
                                           Employees Turnover Rate
Sosial                                     Jumlah Pegawai Sementara
                               S-04                                                                                              273
Social                                     Total Temporary Employees
                                           Pelatihan dan Pengembangan Pegawai
                               S-05                                                                                              275
                                           Employees Training and Development
                                           Jumlah Kecelakaan Kerja
                               S-06                                                                                              286
                                           Total Work Accident
                                           Kejadian Pelanggaran Hak Asasi Manusia
                               S-07                                                                                              270
                                           Human Rights Violation Incidents




318      PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
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      Analisis dan Pembahasan Manajemen                    Tata Kelola Perusahaan yang Baik                        Laporan Keberlanjutan
      Management Discussion and Analysis                      Good Corporate Governance                             Sustainability Report




      Kinerja              Kode                                             Nama Metrik                                                 Halaman
    Performance            Code                                             Metric Name                                                  Page

                                     Kebijakan Pelecehan Seksual dan/atau Non-Diskriminasi
                            S-08                                                                                                              279
                                     Sexual Harassment and/or Non-Discrimination Policy
                                     Kebijakan Mengenai Hak Asasi Manusia
                            S-09                                                                                                              270
                                     Human Rights Policy
                                     Kebijakan Pekerja Anak dan/atau Pekerja Paksa
                            S-10                                                                                                              279
                                     Child Labor and/or Forced Labor Policy
                                     Kebijakan Mengenai Kesehatan dan Keselamatan Kerja serta Lingkungan Kerja yang Aman
                                     dan Layak diberikan Kepada Seluruh Karyawan
                            S-11                                                                                                              279
                                     Occupational Health and Safety and Safe Work Environment Policy, and How They Are
                                     Provided to All Employees

                            S-12     Corporate Social Responsibility                                                                        287-288

                                     Keberagaman Manajemen dan Independensi
                            G-01                                                                                                       183; 194; 203
                                     Management Diversity and Independence
                                     Total Kehadiran Direksi dan Komisaris ke Rapat Dewan
                            G-02                                                                                                            186; 196
                                     Total Attendance of the Board of Directors and Board of Commissioners at Board Meetings
                                     Kebijakan Pemisahan Chairman of the Board dan CEO
                            G-03                                                                                                              169
                                     Policy on the Distinction Role between the Chairman of the Board and CEO
                                     Kebijakan Penilaian Dewan Direksi dan Komisaris
                            G-04                                                                                                            191; 200
                                     Board of Directors and Board of Commissioners Evaluation Policy
Tata Kelola                          Kebijakan Pelatihan Dewan Direksi dan Komisaris                                                        189-190;
                            G-05
Governance                           Board of Directors and Board of Commissioners Training Policy                                          197-199
                                     Kriteria Khusus Pemilihan Dewan                                                                        181-182;
                            G-06
                                     Special Criteria for Board Member Selection                                                            193-194
                                     Kode Etik dan/atau Anti-Korupsi
                            G-07                                                                                                            231; 234
                                     Code of Ethics and/or Anti-Corruption Policy
                                     Kebijakan Perlakuan Adil terhadap Pemegang Saham
                            G-08                                                                                                              235
                                     Policy on Fair Treatment of the Shareholders
                                     Pencegahan Konflik Kepentingan
                            G-09                                                                                                              203
                                     Prevention of Conflict of Interest




                                                                                              PT Samator Indo Gas Tbk 2024 Integrated Report        319
Page 322
                          LAPORAN
                          KEUANGAN
                          Financial Statements




320   PT Samator Indo Gas Tbk Laporan Terintegrasi 2024
Page 323
PT Samator Indo Gas Tbk 2024 Integrated Report   321
Page 324
PT Samator Indo Gas Tbk
dan entitas anaknya/and its subsidiaries

Laporan keuangan konsolidasian tanggal 31 Desember 2024
dan untuk tahun yang berakhir pada tanggal tersebut
beserta laporan auditor independen/
Consolidated financial statements as of December 31, 2024
and for the year then ended with independent auditor’s report
Page 325
                                                                                The original consolidated financial statements included herein
                                                                                                              are in the Indonesian language.

            PT SAMATOR INDO GAS TBK                                                         PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                                             AND ITS SUBSIDIARIES
       LAPORAN KEUANGAN KONSOLIDASIAN                                                 CONSOLIDATED FINANCIAL STATEMENTS
           TANGGAL 31 DESEMBER 2024                                                          AS OF DECEMBER 31, 2024
      DAN UNTUK TAHUN YANG BERAKHIR PADA                                                 AND FOR THE YEAR THEN ENDED
               TANGGAL TERSEBUT                                                       WITH INDEPENDENT AUDITOR’S REPORT
      BESERTA LAPORAN AUDITOR INDEPENDEN



                             Daftar Isi                                                             Table of Contents


                                                                    Halaman/
                                                                     Page
Surat Pernyataan Direksi                                                                                           Director’s Statement

Laporan Auditor Independen                                                                               Independent Auditor’s Report

Laporan Posisi Keuangan Konsolidasian .......................         1-3      ........... Consolidated Statement of Financial Position

Laporan Laba Rugi dan Penghasilan                                                          Consolidated Statement of Profit or Loss and
    Komprehensif Lain Konsolidasian...........................         4       .............................. Other Comprehensive Income

Laporan Perubahan Ekuitas Konsolidasian....................            5       .......... Consolidated Statement of Changes in Equity

Laporan Arus Kas Konsolidasian...................................     6-7      .................... Consolidated Statement of Cash Flows

Catatan atas Laporan Keuangan Konsolidasian............. 8-123 ....... Notes to the Consolidated Financial Statements


                                                        ************************
Page 326

          
Page 327
                                                                 The original report included herein is in the Indonesian
                                                                                                                language.



Laporan Auditor Independen                                Independent Auditor’s Report

Laporan No.      01259/2.1032/AU.1/04/1963-               Report  No.         01259/2.1032/AU.1/04/1963-
1/1/V/2025                                                1/1/V/2025


Pemegang Saham, Dewan            Komisaris,    dan        The Shareholders and the                      Boards       of
Direksi                                                   Commissioners and Directors
PT Samator Indo Gas Tbk                                   PT Samator Indo Gas Tbk

Opini                                                     Opinion

Kami telah mengaudit laporan keuangan                     We have audited the accompanying consolidated
konsolidasian PT Samator Indo Gas Tbk                     financial statements of PT Samator Indo Gas Tbk
(“Perusahaan”)        dan     entitas      anaknya        (the     “Company”)      and     its   subsidiaries
(secara kolektif disebut sebagai “Grup”) terlampir,       (collectively referred to as the “Group”), which
yang terdiri dari laporan posisi keuangan                 comprise the consolidated statement of financial
konsolidasian tanggal 31 Desember 2024, serta             position as of December 31, 2024, and the
laporan laba rugi dan penghasilan komprehensif            consolidated statement of profit or loss and other
lain konsolidasian, laporan perubahan ekuitas             comprehensive income, consolidated statement of
konsolidasian, dan laporan arus kas konsolidasian         changes in equity, and consolidated statement of
untuk tahun yang berakhir pada tanggal tersebut,          cash flows for the year then ended, and notes to
serta    catatan      atas   laporan     keuangan         the consolidated financial statements, including
konsolidasian, termasuk informasi kebijakan               material accounting policy information.
akuntansi material.

Menurut opini       kami,  laporan    keuangan            In our opinion, the accompanying consolidated
konsolidasian terlampir menyajikan secara wajar,          financial statements present fairly, in all material
dalam semua hal yang material, posisi keuangan            respects, the consolidated financial position of the
konsolidasian Grup tanggal 31 Desember 2024,              Group as of December 31, 2024, and its
serta kinerja keuangan dan arus kas                       consolidated financial performance and cash flows
konsolidasiannya untuk tahun yang berakhir pada           for the year then ended, in accordance with
tanggal tersebut, sesuai dengan Standar                   Indonesian Financial Accounting Standards.
Akuntansi Keuangan di Indonesia.

Basis opini                                               Basis for opinion

Kami melaksanakan audit kami berdasarkan                  We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut               Standards on Auditing established by the
Akuntan Publik Indonesia (“IAPI”). Tanggung               Indonesian Institute of Certified Public Accountants
jawab kami menurut standar tersebut diuraikan             (“IICPA”). Our responsibilities under those
lebih lanjut dalam paragraf Tanggung Jawab                standards are further described in the Auditor’s
Auditor terhadap Audit atas Laporan Keuangan              Responsibilities for the Audit of the Consolidated
Konsolidasian pada laporan kami. Kami                     Financial Statements paragraph of our report. We
independen      terhadap   Grup     berdasarkan           are independent of the Group in accordance with
ketentuan etika yang relevan dalam audit kami             the ethical requirements relevant to our audit of
atas laporan keuangan konsolidasian di Indonesia,         the consolidated financial statements in Indonesia,
dan kami telah memenuhi tanggung jawab etika              and we have fulfilled our other ethical
lainnya berdasarkan ketentuan tersebut. Kami              responsibilities   in accordance with           such
yakin bahwa bukti audit yang telah kami peroleh           requirements. We believe that the audit evidence
adalah cukup dan tepat untuk menyediakan suatu            we have obtained is sufficient and appropriate to
basis bagi opini kami.                                    provide a basis for our opinion.

                                                      i
Page 328
                                                                The original report included herein is in the Indonesian
                                                                                                               language.



Laporan Auditor Independen (lanjutan)                    Independent Auditor’s Report (continued)

Laporan No. 01259/2.1032/AU.1/04/1963-                   Report   No.    01259/2.1032/AU.1/04/1963-
1/1/V/2025 (lanjutan)                                    1/1/V/2025 (continued)


Hal audit utama                                          Key audit matters

Hal audit utama adalah hal-hal yang, menurut             Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal             professional judgment, were of most significance in
yang paling signifikan dalam audit kami atas             our audit of the consolidated financial statements
laporan keuangan konsolidasian periode kini. Hal         of the current period. Such key audit matters were
audit utama tersebut disampaikan dalam konteks           addressed in the context of our audit of the
audit kami atas laporan keuangan konsolidasian           consolidated financial statements taken as a whole,
secara keseluruhan, dan dalam merumuskan opini           and in forming our opinion thereon, and we do not
kami atas laporan keuangan konsolidasian terkait,        provide a separate opinion on such key audit
dan kami tidak menyatakan suatu opini terpisah           matters. For the key audit matter below, our
atas hal audit utama tersebut. Untuk hal audit           description of how our audit addressed such key
utama di bawah ini, penjelasan kami tentang              audit matter is provided in such context.
bagaimana audit kami merespons hal tersebut
disampaikan dalam konteks tersebut.

Kami telah memenuhi tanggung jawab yang                  We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab                  the Auditor’s Responsibilities for the Audit of the
Auditor terhadap Audit atas Laporan Keuangan             Consolidated Financial Statements paragraph of
Konsolidasian pada laporan kami, termasuk                our report, including in relation to the key audit
sehubungan dengan hal audit utama yang                   matter communicated below. Accordingly, our
dikomunikasikan di bawah ini. Oleh karena itu,           audit included the performance of procedures
audit kami mencakup pelaksanaan prosedur yang            designed to respond to our assessment of the risks
didesain untuk merespons penilaian kami atas             of material misstatement of the accompanying
risiko kesalahan penyajian material dalam laporan        consolidated financial statements. The results of
keuangan konsolidasian terlampir. Hasil prosedur         our audit procedures, including the procedures
audit kami, termasuk prosedur yang dilakukan             performed to address the key audit matter below,
untuk merespons hal audit utama di bawah ini,            provide the basis for our opinion on the
menyediakan basis bagi opini kami atas laporan           accompanying consolidated financial statements.
keuangan konsolidasian terlampir.




                                                    ii
Page 329
                                                                 The original report included herein is in the Indonesian
                                                                                                                language.



Laporan Auditor Independen (lanjutan)                     Independent Auditor’s Report (continued)

Laporan No. 01259/2.1032/AU.1/04/1963-                    Report   No.    01259/2.1032/AU.1/04/1963-
1/1/V/2025 (lanjutan)                                     1/1/V/2025 (continued)


Hal audit utama (lanjutan)                                Key audit matters (continued)

Evaluasi penurunan nilai piutang usaha                    Impairment assessment of trade receivables

Penjelasan atas hal audit utama:                          Description of the key audit matter:

Pada tanggal 31 Desember 2024, Grup mengakui              As of 31 December 2024, the Group recognized
piutang usaha dengan nilai tercatat Rp634 miliar          trade receivables at the carrying amount of Rp634
atau 7,92% dari total aset konsolidasian. Piutang         billion or 7.92% of the consolidated total assets.
usaha diakui sebagai aset keuangan yang diukur            Trade receivables are classified as financial assets
pada biaya perolehan diamortisasi dikurangi               at amortized cost under PSAK 109: Financial
akumulasi penurunan nilai sesuai PSAK 109:                Instruments. The Group estimated impairment of
Instrumen Keuangan. Grup melakukan estimasi               trade receivables based on lifetime expected credit
penurunan nilai piutang usaha berdasarkan                 losses (“ECL”), which is calculated as the difference
Kerugian Kredit Ekspektasian (“KKE”) sepanjang            between the contractual cash flows and all the cash
umurnya yang ditentukan atas perbedaan antara             flows that the Group expects to receive discounted
arus kas sesuai kontrak dan arus kas yang                 at an approximation of the original effective
diharapkan akan diterima oleh Grup didiskontokan          interest rate. Disclosures for trade receivables are
dengan perkiraan suku bunga efektif awal.                 made in Notes 2 and 5 to the accompanying the
Pengungkapan atas piutang usaha disusun pada              consolidated financial statements.
Catatan 2 dan 5 atas laporan keuangan
konsolidasian terlampir.

Evaluasi penurunan nilai piutang usaha adalah hal         Impairment assessment of trade receivables is
audit utama bagi kami karena nilai tercatat               a key audit matter to us because the carrying
piutang usaha yang signifikan dan proses                  amount of trade receivables was significant and the
pelaksanaannya        melibatkan       penerapan          exercise required application of significant
pertimbangan dan estimasi yang signifikan oleh            judgment and estimation by the management,
manajemen, terutama dalam menghitung KKE                  especially in calculating lifetime ECL by
sepanjang umurnya dengan menetapkan matriks               establishing a provision matrix based on its
penyisihan yang didasarkan pada pengalaman                historical credit losses experience, aging analysis
kerugian kredit historisnya, analisa umur piutang         of trade receivables, and adjusted for forward-
usaha, dan disesuaikan dengan informasi                   looking macroeconomic information specific to the
makroekonomi yang bersifat perkiraan masa                 debtors and the economic environment.
depan (forward-looking) yang spesifik untuk
debitur dan lingkungan ekonomi terkait.




                                                    iii
Page 330
                                                                The original report included herein is in the Indonesian
                                                                                                               language.



Laporan Auditor Independen (lanjutan)                    Independent Auditor’s Report (continued)

Laporan No. 01259/2.1032/AU.1/04/1963-                   Report   No.    01259/2.1032/AU.1/04/1963-
1/1/V/2025 (lanjutan)                                    1/1/V/2025 (continued)


Hal audit utama (lanjutan)                               Key audit matters (continued)

Evaluasi penurunan nilai piutang usaha (lanjutan)        Impairment assessment of trade receivables
                                                         (continued)

Respons audit:                                           Audit response:

Kami mengevaluasi dan menguji rancangan                  We evaluated and assessed the design of the key
pengendalian utama atas proses evaluasi                  controls over the process for impairment
penurunan nilai piutang usaha. Kami menguji              assessment of trade receivables. We tested the
kelayakan metode, asumsi dan data yang                   reasonableness of the method, assumptions
digunakan, dan asumsi informasi makroekonomi             and data used, and testing forward-looking
bersifat perkiraan masa depan (forward-looking)          macroeconomic information assumptions used
yang digunakan dalam perhitungan dengan                  in the calculation through statistical test and
menggunakan uji statistik dan mendapatkan bukti          corroboration using publicly accessible data
yang menguatkan berdasarkan data yang dapat              source.
diakses publik.

Kami menguji akurasi laporan umur piutang usaha          We tested the accuracy of the trade receivable
dengan melakukan penelusuran ke buku besar               aging schedule report by tracing to the relevant
atau dokumentasi pendukung dan catatan                   supporting documents and financial records and
keuangan yang relevan serta menguji akurasi              tested the mathematical accuracy of the aging
matematis atas laporan umur piutang usaha                schedule report.
tersebut.

Terhadap penyisihan yang ditetapkan secara               For the allowance for collective and individual
kolektif     dan    individu    pelanggan,  kami         impairment, we evaluated the management’s
mengevaluasi asumsi dan pertimbangan yang                assumptions and judgment on their assessments of
digunakan oleh manajemen atas penilaian                  collectability by comparing them to the historical
kolektibilitas dengan membandingkan tren                 collection trends of respective customers.
penerimaan       historis    dari   masing-masing
pelanggan.

Kami juga melakukan evaluasi atas kecukupan              We also reviewed the adequacy of the related
pengungkapan terkait pada laporan keuangan               disclosures in the notes to the accompanying
konsolidasian terlampir.                                 consolidated financial statements.

Informasi lain                                           Other information

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 2024                     information included in the 2024 Annual Report
(“Laporan Tahunan”) selain laporan keuangan              (the “Annual Report”) other than the
konsolidasian terlampir dan laporan auditor              accompanying consolidated financial statements
independen kami. Laporan Tahunan diharapkan              and our independent auditor’s report thereon. The
akan tersedia bagi kami setelah tanggal laporan          Annual Report is expected to be made available to
auditor independen ini.                                  us after the date of this independent auditor’s
                                                         report.

                                                    iv
Page 331
                                                             The original report included herein is in the Indonesian
                                                                                                            language.



Laporan Auditor Independen (lanjutan)                 Independent Auditor’s Report (continued)

Laporan No. 01259/2.1032/AU.1/04/1963-                Report   No.    01259/2.1032/AU.1/04/1963-
1/1/V/2025 (lanjutan)                                 1/1/V/2025 (continued)


Informasi lain (lanjutan)                             Other information (continued)

Opini kami atas laporan keuangan konsolidasian        Our opinion on the accompanying consolidated
terlampir tidak mencakup Laporan Tahunan,             financial statements does not cover the Annual
dan oleh karena itu, kami tidak menyatakan            Report, and accordingly, we do not express any
bentuk keyakinan apapun atas Laporan Tahunan          form of assurance on the Annual Report.
tersebut.

Sehubungan dengan audit kami atas laporan             In connection with our audit of the accompanying
keuangan konsolidasian terlampir, tanggung            consolidated       financial    statements,    our
jawab kami adalah untuk membaca Laporan               responsibility is to read the Annual Report when it
Tahunan     ketika     tersedia     dan,  dalam       becomes available and, in doing so, consider
melaksanakannya, mempertimbangkan apakah              whether the Annual Report is materially
Laporan           Tahunan            mengandung       inconsistent with the accompanying consolidated
ketidakkonsistensian material dengan laporan          financial statements or our knowledge obtained in
keuangan      konsolidasian     terlampir  atau       the audit, or otherwise appears to be materially
pemahaman yang kami peroleh selama audit, atau        misstated.
mengandung kesalahan penyajian material.

Ketika kami membaca Laporan Tahunan, jika kami        When we read the Annual Report, if we conclude
menyimpulkan bahwa terdapat suatu kesalahan           that there is a material misstatement therein,
penyajian material di dalamnya, kami diharuskan       we are required to communicate the matter
untuk mengomunikasikan hal tersebut kepada            to those charged with governance and take
pihak yang bertanggung jawab atas tata kelola         appropriate actions based on the applicable laws
dan melakukan tindakan yang tepat berdasarkan         and regulations.
peraturan perundang-undangan yang berlaku.

Tanggung jawab manajemen dan pihak yang               Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap           charged with governance for the consolidated
laporan keuangan konsolidasian                        financial statements

Manajemen bertanggung jawab atas penyusunan           Management is responsible for the preparation
dan penyajian wajar        laporan   keuangan         and fair presentation of the consolidated financial
konsolidasian tersebut sesuai dengan Standar          statements in accordance with Indonesian Financial
Akuntansi      Keuangan       di    Indonesia,        Accounting Standards, and for such internal
dan atas pengendalian internal yang dianggap          control as management determines is necessary
perlu oleh manajemen untuk memungkinkan               to enable the preparation of consolidated
penyusunan laporan keuangan konsolidasian yang        financial statements that are free from material
bebas dari kesalahan penyajian material, baik         misstatement, whether due to fraud or error.
yang disebabkan oleh kecurangan maupun
kesalahan.




                                                  v
Page 332
                                                                The original report included herein is in the Indonesian
                                                                                                               language.



Laporan Auditor Independen (lanjutan)                    Independent Auditor’s Report (continued)

Laporan No. 01259/2.1032/AU.1/04/1963-                   Report   No.    01259/2.1032/AU.1/04/1963-
1/1/V/2025 (lanjutan)                                    1/1/V/2025 (continued)


Tanggung jawab manajemen dan pihak yang                  Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap              charged with governance for the consolidated
laporan keuangan konsolidasian (lanjutan)                financial statements (continued)

Dalam      penyusunan       laporan    keuangan          In preparing the consolidated financial statements,
konsolidasian, manajemen bertanggung jawab               management is responsible for assessing the
untuk    menilai    kemampuan      Grup   dalam          Group’s ability to continue as a going concern,
mempertahankan        kelangsungan    usahanya,          disclosing, as applicable, matters related to going
mengungkapkan, sesuai dengan kondisinya, hal-            concern, and using the going concern basis of
hal yang berkaitan dengan kelangsungan usaha,            accounting, unless management either intends to
dan menggunakan basis akuntansi kelangsungan             liquidate the Group or to cease its operations, or
usaha, kecuali manajemen memiliki intensi untuk          has no realistic alternative but to do so.
melikuidasi Grup atau menghentikan operasi, atau
tidak memiliki alternatif yang realistis selain
melaksanakannya.

Pihak yang bertanggung jawab atas tata kelola            Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses                 overseeing the Group’s financial reporting process.
pelaporan keuangan Grup.

Tanggung jawab auditor terhadap audit atas               Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian                           consolidated financial statements

Tujuan kami adalah untuk memeroleh keyakinan             Our objectives are to obtain reasonable assurance
memadai tentang apakah laporan keuangan                  about whether the consolidated financial
konsolidasian secara keseluruhan bebas dari              statements taken as a whole are free from material
kesalahan penyajian material, baik yang                  misstatement, whether due to fraud or error, and
disebabkan oleh kecurangan maupun kesalahan,             to issue an independent auditor’s report that
dan untuk menerbitkan laporan auditor                    includes our opinion. Reasonable assurance is
independen yang mencakup opini kami. Keyakinan           a high level of assurance, but is not a guarantee
memadai merupakan suatu tingkat keyakinan                that an audit conducted in accordance with
tinggi, namun bukan merupakan suatu jaminan              Standards on Auditing established by the IICPA will
bahwa audit yang dilaksanakan berdasarkan                always detect a material misstatement when it
Standar Audit yang ditetapkan oleh IAPI akan             exists. Misstatements can arise from fraud or error
selalu mendeteksi kesalahan penyajian material           and are considered material if, individually or in the
ketika hal tersebut ada. Kesalahan penyajian             aggregate, they could reasonably be expected to
dapat disebabkan oleh kecurangan maupun                  influence the economic decisions of users taken
kesalahan dan dianggap material jika, baik secara        on the basis of these consolidated financial
individual maupun agregat, dapat diekspektasikan         statements.
secara wajar akan memengaruhi keputusan
ekonomi yang diambil oleh pengguna berdasarkan
laporan keuangan konsolidasian tersebut.




                                                    vi
Page 333
                                                                  The original report included herein is in the Indonesian
                                                                                                                 language.



Laporan Auditor Independen (lanjutan)                      Independent Auditor’s Report (continued)

Laporan No. 01259/2.1032/AU.1/04/1963-                     Report   No.    01259/2.1032/AU.1/04/1963-
1/1/V/2025 (lanjutan)                                      1/1/V/2025 (continued)


Tanggung jawab auditor terhadap audit atas                 Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan)                  consolidated financial statements (continued)

Sebagai bagian dari suatu audit berdasarkan                As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami              Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan                    professional judgment and maintain professional
mempertahankan skeptisisme profesional selama              skepticism throughout the audit. We also:
audit. Kami juga:

·   Mengidentifikasi dan menilai risiko kesalahan          ·   Identify and assess the risks of material
    penyajian material dalam laporan keuangan                  misstatement of the consolidated financial
    konsolidasian, baik yang disebabkan oleh                   statements, whether due to fraud or error,
    kecurangan maupun kesalahan, mendesain                     design and perform audit procedures
    dan melaksanakan prosedur audit yang                       responsive to such risks, and obtain audit
    responsif terhadap risiko tersebut, serta                  evidence that is sufficient and appropriate to
    memeroleh bukti audit yang cukup dan tepat                 provide a basis for our opinion. The risk of not
    untuk menyediakan basis bagi opini kami.                   detecting a material misstatement resulting
    Risiko tidak terdeteksinya suatu kesalahan                 from fraud is higher than for one resulting from
    penyajian material yang disebabkan oleh                    error, as fraud may involve collusion, forgery,
    kecurangan lebih tinggi daripada yang                      intentional omissions, misrepresentations,
    disebabkan     oleh    kesalahan,      karena              or override of internal control.
    kecurangan dapat        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 of
    keefektivitasan pengendalian internal Grup.                the Group’s internal control.

·   Mengevaluasi ketepatan kebijakan akuntansi             ·   Evaluate the appropriateness of accounting
    yang digunakan serta kewajaran estimasi                    policies used and the reasonableness of
    akuntansi dan pengungkapan terkait yang                    accounting estimates and related disclosures
    dibuat oleh manajemen.                                     made by management.




                                                     vii
Page 334
                                                                 The original report included herein is in the Indonesian
                                                                                                                language.



Laporan Auditor Independen (lanjutan)                     Independent Auditor’s Report (continued)

Laporan No. 01259/2.1032/AU.1/04/1963-                    Report   No.    01259/2.1032/AU.1/04/1963-
1/1/V/2025 (lanjutan)                                     1/1/V/2025 (continued)


Tanggung jawab auditor terhadap audit atas                Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan)                 consolidated financial statements (continued)

Sebagai bagian dari suatu audit berdasarkan               As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami             Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan                   professional judgment and maintain professional
mempertahankan skeptisisme profesional selama             skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan)                              (continued)

·   Menyimpulkan ketepatan penggunaan basis               ·   Conclude     on    the    appropriateness      of
    akuntansi     kelangsungan    usaha     oleh              management's use of the going concern basis of
    manajemen dan, berdasarkan bukti audit                    accounting and, based on the audit evidence
    yang diperoleh, apakah terdapat suatu                     obtained, whether a material uncertainty exists
    ketidakpastian material yang terkait dengan               related to events or conditions that may cast
    peristiwa    atau   kondisi yang      dapat               significant doubt on the Group's ability to
    menyebabkan keraguan signifikan atas                      continue as a going concern. If we conclude that
    kemampuan Grup untuk mempertahankan                       a material uncertainty exists, we are required to
    kelangsungan usahanya. Ketika kami                        draw attention in our independent auditor’s
    menyimpulkan bahwa terdapat suatu                         report to the related disclosures in the
    ketidakpastian material, kami diharuskan                  consolidated financial statements or, if such
    untuk menarik perhatian dalam laporan                     disclosures are inadequate, to modify our
    auditor independen kami ke pengungkapan                   opinion. Our conclusion is based on the audit
    terkait     dalam     laporan     keuangan                evidence obtained up to the date of our
    konsolidasian atau, jika pengungkapan                     independent auditor’s report. However, future
    tersebut tidak memadai, memodifikasi opini                events or conditions may cause the Group to
    kami. Kesimpulan kami didasarkan pada                     cease to continue as a going concern.
    bukti audit yang diperoleh hingga tanggal
    laporan auditor independen kami. Namun,
    peristiwa atau kondisi masa depan
    dapat menyebabkan Grup tidak dapat
    mempertahankan kelangsungan usaha.

·   Mengevaluasi penyajian, struktur, dan isi             ·   Evaluate the overall presentation, structure,
    laporan keuangan konsolidasian secara                     and content of the consolidated financial
    keseluruhan, termasuk pengungkapannya,                    statements, including the disclosures, and
    dan apakah laporan keuangan konsolidasian                 whether the consolidated financial statements
    mencerminkan transaksi dan peristiwa                      represent the underlying transactions and
    yang mendasarinya dengan suatu cara yang                  events in a manner that achieves fair
    mencapai penyajian wajar.                                 presentation.




                                                   viii
Page 335
                                                                The original report included herein is in the Indonesian
                                                                                                               language.

Laporan Auditor Independen (lanjutan)                    Independent Auditor’s Report (continued)

Laporan No. 01259/2.1032/AU.1/04/1963-                   Report   No.    01259/2.1032/AU.1/04/1963-
1/1/V/2025 (lanjutan)                                    1/1/V/2025 (continued)


Tanggung jawab auditor terhadap audit atas               Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan)                consolidated financial statements (continued)

Sebagai bagian dari suatu audit berdasarkan              As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami            Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan                  professional judgment and maintain professional
mempertahankan skeptisisme profesional selama            skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan)                             (continued)

·   Memeroleh bukti audit yang cukup dan tepat           ·    Obtain sufficient appropriate audit evidence
    terkait informasi keuangan entitas atau                   regarding the financial information of the
    aktivitas   bisnis  dalam     Grup  untuk                 entities or business activities within the Group
    menyatakan opini atas laporan keuangan                    to express an opinion on the consolidated
    konsolidasian. Kami bertanggung jawab atas                financial statements. We are responsible for
    arahan, supervisi, dan pelaksanaan audit                  the direction, supervision, and performance of
    grup. Kami tetap bertanggung jawab                        the group audit. We remain solely responsible
    sepenuhnya atas opini audit kami.                         for our audit opinion.

Kami mengomunikasikan kepada pihak yang                  We communicate with those charged with
bertanggung jawab atas tata kelola mengenai,             governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang                 planned scope and timing of the audit and
direncanakan atas audit serta temuan audit               significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan        deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi         during our audit.
oleh kami selama audit.

Kami juga memberikan suatu pernyataan kepada             We also provide those charged with governance
pihak yang bertanggung jawab atas tata kelola            with a statement that we have complied with
bahwa kami telah mematuhi ketentuan etika                relevant     ethical requirements    regarding
yang relevan mengenai independensi, dan                  independence, and to communicate with them all
mengomunikasikan kepada pihak tersebut seluruh           relationships and other matters that may
hubungan, serta hal-hal lain yang dianggap secara        reasonably be thought to bear on our
wajar berpengaruh terhadap independensi kami,            independence, and where applicable, related
dan, jika relevan, pengamanan terkait.                   safeguards.




                                                    ix
Page 336

          
Page 337
                                                                                  The original consolidated financial statements included herein
                                                                                                                are in the Indonesian language.

                PT SAMATOR INDO GAS TBK                                                        PT SAMATOR INDO GAS TBK
                  DAN ENTITAS ANAKNYA                                                            AND ITS SUBSIDIARIES
                LAPORAN POSISI KEUANGAN                                                      CONSOLIDATED STATEMENT OF
                       KONSOLIDASIAN                                                              FINANCIAL POSITION
                 Tanggal 31 Desember 2024                                                        As of December 31, 2024
               (Disajikan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,
                   kecuali dinyatakan lain)                                                      unless otherwise stated)


                                                                       Catatan/
                                                  2024                  Notes                2023

Aset                                                                                                                                        Assets

Aset Lancar                                                                                                                        Current Assets

Kas dan setara kas                                     384.284            4                       574.580              Cash and cash equivalents
Piutang usaha                                                             5                                                    Trade receivables
  Pihak berelasi                                       133.329           37a                       85.118                      Related parties
  Pihak ketiga                                         500.738                                    446.241                         Third parties
Piutang lain-lain                                                         6                                                    Other receivables
  Pihak berelasi                                        33.415           37b                       14.052                      Related parties
  Pihak ketiga                                          71.091                                     35.706                         Third parties
Persediaan                                             446.106            7                       448.910                             Inventories
Pajak dibayar di muka                                    2.221           38a                        2.221                            Prepaid tax
Biaya dibayar di muka                                                     8                                                   Prepaid expenses
  Pihak berelasi                                          9.322          37c                         1.569                     Related parties
  Pihak ketiga                                            5.861                                      7.087                        Third parties
Uang muka pembelian                                                       9                                                   Advance payment
  Pihak berelasi                                         14.781          37d                         7.832                     Related parties
  Pihak ketiga                                           25.609                                     21.165                        Third parties

Total Aset Lancar                                    1.626.757                                  1.644.481                   Total Current Assets


Aset Tidak Lancar                                                                                                            Non-current Assets

Biaya dibayar di muka -                                                                                                       Prepaid expenses -
  pihak ketiga                                            1.253           8                          1.813                          third parties
Uang muka pembelian                                                       9                                                     Advance payment
  Pihak berelasi                                        65.596           37d                       47.965                        Related parties
  Pihak ketiga                                         105.292                                    165.160                          Third parties
Taksiran tagihan                                                                                                             Estimated claims for
  pajak penghasilan                                     28.572           38b                       26.142                    income tax refund
Aset tetap                                           6.078.461            10                    5.791.733                            Fixed assets
Aset pajak tangguhan                                     3.588           38f                        3.424                     Deferred tax assets
Aset tidak lancar lainnya                               95.666            11                      117.041                Other non-current assets

Total Aset Tidak Lancar                              6.378.428                                  6.153.278             Total Non-Current Assets

Total Aset                                           8.005.185                                  7.797.759                             Total Assets




   Catatan atas laporan keuangan konsolidasian terlampir merupakan                The accompanying notes to the consolidated financial statements form
   bagian yang tidak terpisahkan dari laporan keuangan konsolidasian                   an integral part of these consolidated financial statements.
                           secara keseluruhan.


                                                                         1
Page 338
                                                                                  The original consolidated financial statements included herein
                                                                                                                are in the Indonesian language.

                PT SAMATOR INDO GAS TBK                                                        PT SAMATOR INDO GAS TBK
                  DAN ENTITAS ANAKNYA                                                            AND ITS SUBSIDIARIES
                LAPORAN POSISI KEUANGAN                                                      CONSOLIDATED STATEMENT OF
                 KONSOLIDASIAN (lanjutan)                                                    FINANCIAL POSITION (continued)
                 Tanggal 31 Desember 2024                                                        As of December 31, 2024
               (Disajikan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,
                   kecuali dinyatakan lain)                                                      unless otherwise stated)


                                                                       Catatan/
                                                  2024                  Notes                2023

Liabilitas dan Ekuitas                                                                                                      Liabilities and Equity

Liabilitas                                                                                                                               Liabilities

Liabilitas Jangka Pendek                                                                                                       Current Liabilities

Utang bank jangka pendek                                       -          12                        21.855                 Short-term bank loans
Utang usaha                                                               13                                                      Trade payables
   Pihak berelasi                                        41.393          37e                        52.129                     Related parties
   Pihak ketiga                                          79.973                                     64.749                         Third parties
Utang lain-lain                                                          14                                                       Other payables
   Pihak berelasi                                        39.216          37f                        39.090                     Related parties
   Pihak ketiga                                          72.979                                     64.942                         Third parties
Utang pajak                                              21.412          38c                        62.068                         Taxes payable
Beban akrual                                             67.844          15                         64.423                    Accrued expenses
Liabilitas kontrak                                        5.949                                      6.432                     Contract liabilites
Jaminan pelanggan                                        69.062           16                        66.654                    Customer deposits
Liabilitas jangka panjang yang                                                                                                 Current portion of
   jatuh tempo dalam satu tahun:                                                                                           long-term liabilities:
   Utang bank jangka panjang                                 -            17                        5.400                Long-term bank loans
   Liabilitas sewa                                      54.002            18                       55.045                      Lease liabilities
   Lembaga keuangan                                      3.548            19                        3.208                 Financial institutions
   Utang obligasi dan sukuk                            125.538            20                      442.731             Bonds payable and sukuk

Total Liabilitas Jangka Pendek                         580.916                                    948.726                Total Current Liabilities


Liabilitas Jangka Panjang                                                                                                 Non-current Liabilities

Liabilitas pajak tangguhan                             138.415           38e                      159.198                   Deferred tax liabilities
Liabilitas jangka panjang:                                                                                                    Long-term liabilities:
   Utang bank jangka panjang                         2.534.363            17                    1.869.753                 Long-term bank loans
   Liabilitas sewa                                     172.769            18                      170.333                        Lease liabilities
   Lembaga keuangan                                      1.612            19                        4.474                  Financial institutions
   Utang obligasi dan sukuk                            737.695            20                      861.098            Bonds payable and sukuk
                                                                                                                        Deferred gain on sale and
Laba ditangguhkan atas transaksi jual                                                                                  leaseback transaction of
   dan sewa-balik aset hak-guna                                -          18                           995                   right-of-use assets
Liabilitas imbalan kerja                                                  21                                                            Long-term
   jangka panjang                                        52.065                                     51.236           employee benefits liability
Utang lain-lain - pihak berelasi                          3.800          37f                         3.800        Other payables - related parties

Total Liabilitas Jangka Panjang                      3.640.719                                  3.120.887          Total Non-Current Liabilities

Total Liabilitas                                     4.221.635                                  4.069.613                         Total Liabilities




   Catatan atas laporan keuangan konsolidasian terlampir merupakan                The accompanying notes to the consolidated financial statements form
   bagian yang tidak terpisahkan dari laporan keuangan konsolidasian                   an integral part of these consolidated financial statements.
                           secara keseluruhan.


                                                                         2
Page 339
                                                                                  The original consolidated financial statements included herein
                                                                                                                are in the Indonesian language.

                 PT SAMATOR INDO GAS TBK                                                       PT SAMATOR INDO GAS TBK
                   DAN ENTITAS ANAKNYA                                                           AND ITS SUBSIDIARIES
                 LAPORAN POSISI KEUANGAN                                                     CONSOLIDATED STATEMENT OF
                  KONSOLIDASIAN (lanjutan)                                                   FINANCIAL POSITION (continued)
                  Tanggal 31 Desember 2024                                                       As of December 31, 2024
                (Disajikan dalam jutaan Rupiah,                                              (Expressed in millions of Rupiah,
                    kecuali dinyatakan lain)                                                     unless otherwise stated)



                                                                       Catatan/
                                                  2024                  Notes                2023

Ekuitas                                                                                                                                      Equity

Ekuitas yang Dapat                                                                                                         Equity Attributable to
  Diatribusikan kepada                                                                                                      the Owners of the
  Pemilik Entitas Induk                                                                                                          Parent Entity

Modal saham -                                                                                                                       Capital stock -
  nilai nominal Rp500 (rupiah penuh)                                                                             par value Rp500 (full amount)
  per saham                                                                                                                            per share
  Modal dasar -                                                                                                             Authorized capital -
  9.200.000.000 saham                                                                                                    9,200,000,000 shares
  Modal ditempatkan dan                                                                                                         Issued and fully
  disetor penuh -                                                                                                                paid in capital -
  3.066.660.000 saham                                1.533.330            22                    1.533.330                3,066,660,000 shares
Tambahan modal disetor                                 370.021            25                      370.021                Additional paid-in capital
                                                                                                                 Differences in foreign exchange
Selisih kurs dari penyetoran modal                       17.600           26                        17.600                 from paid-in capital
Saldo laba                                                                                                                     Retained earnings
  Dicadangkan                                           40.000           27a                       35.000                          Appropriated
  Belum dicadangkan                                    838.789           27b                      771.962                       Unappropriated
Penghasilan komprehensif lain                          894.329            28                      912.132          Other comprehensive income

Sub-total                                            3.694.069                                  3.640.045                                Sub-total
Kepentingan nonpengendali                               89.481                                     88.101                  Non-controlling interest

Total Ekuitas                                        3.783.550                                  3.728.146                             Total Equity

Total Liabilitas dan Ekuitas                         8.005.185                                  7.797.759            Total Liabilities and Equity




   Catatan atas laporan keuangan konsolidasian terlampir merupakan                The accompanying notes to the consolidated financial statements form
   bagian yang tidak terpisahkan dari laporan keuangan konsolidasian                   an integral part of these consolidated financial statements.
                           secara keseluruhan.


                                                                         3
Page 340
                                                                                  The original consolidated financial statements included herein
                                                                                                                are in the Indonesian language.

             PT SAMATOR INDO GAS TBK                                                       PT SAMATOR INDO GAS TBK
                DAN ENTITAS ANAKNYA                                                          AND ITS SUBSIDIARIES
        LAPORAN LABA RUGI DAN PENGHASILAN                                         CONSOLIDATED STATEMENT OF PROFIT OR LOSS
         KOMPREHENSIF LAIN KONSOLIDASIAN                                              AND OTHER COMPREHENSIVE INCOME
            Untuk Tahun yang Berakhir Pada                                                     For the Year Ended
               Tanggal 31 Desember 2024                                                        December 31, 2024
            (Disajikan dalam Jutaan Rupiah,                                              (Expressed in millions of Rupiah,
                 kecuali dinyatakan lain)                                                    unless otherwise stated)



                                                                       Catatan/
                                                    2024                Notes             2023

Pendapatan dari kontrak                                                                                                    Revenue from contract
  dengan pelanggan                                   2.907.675            30               2.822.745                           with customers
Beban pokok penjualan                               (1.635.701)           31              (1.526.165)                         Cost of goods sold

Laba kotor                                          1.271.974                              1.296.580                                  Gross Profit

Beban penjualan                                       (549.617)           32                 497.741)                        Selling expenses
Beban umum dan administrasi                           (334.947)           33                (321.982)      General and administrative expenses
Penghasilan lain - neto                                 18.753            34                  10.230                        Other income - net

Laba usaha                                            406.163                                487.087                              Operating profit

Penghasilan keuangan                                   23.074             35                  17.557                              Finance income
Beban keuangan                                       (314.178)            36                (291.421)                           Finance expenses

Laba sebelum                                                                                                                          Profit before
pajak penghasilan                                     115.059                                213.223                                   income tax


Beban pajak penghasilan                                 (4.863)           38d                (43.409)                        Income tax expenses

Laba tahun berjalan                                   110.196                                169.814                            Profit for the year


Penghasilan komprehensif lain                                                                                    Other comprehensive income

Pos yang tidak                                                                                                                   Item not to be
akan direklasifikasi                                                                                                             reclassified to
ke laba rugi:                                                                                                                     profit or loss:
Pengukuran kembali                                                                                                           Re-measurement of
  liabilitas imbalan kerja                              (5.822)          21,28                    325                 employee benefits liability
  Pajak penghasilan terkait                              1.285                                    (72)                     Related income tax

Penghasilan komprehensif lain                           (4.537)                                   253            Other comprehensive income

Total penghasilan komprehensif                                                                                    Total comprehensive income
tahun berjalan                                        105.659                                170.067                             for the year

Laba tahun berjalan yang dapat                                                                                            Profit for the year that
  diatribusikan kepada:                                                                                                  can be attributed to:
  Pemilik entitas induk                               104.947            27b                 165.413                Owners of the parent entity
  Kepentingan nonpengendali                             5.249                                  4.401                  Non-controlling interests

Laba tahun berjalan                                   110.196                                169.814                            Profit for the year

Total penghasilan                                                                                                           Total comprehensive
  komprehensif tahun berjalan                                                                                      income for the year that can
  yang dapat diatribusikan kepada:                                                                                             be attributed to:
Pemilik entitas induk                                 100.506                                165.700                     Owners of parent entity
Kepentingan nonpengendali                               5.153             29                   4.367                    Non-controlling interests

Total penghasilan komprehensif lain                                                                               Total comprehensive income
tahun berjalan                                        105.659                                170.067                             for the year

Laba per saham dasar yang dapat                                                                           Basic earning per share attributable
  diatribusikan kepada pemilik                                                                                               to the owner of
  entitas induk                                                                                                                    the parent
  (Rupiah penuh)                                             34           39                       54                            (Full amount)




   Catatan atas laporan keuangan konsolidasian terlampir merupakan                The accompanying notes to the consolidated financial statements form
   bagian yang tidak terpisahkan dari laporan keuangan konsolidasian                   an integral part of these consolidated financial statements.
                           secara keseluruhan.


                                                                          4
Page 341
                                                                                                                                                                                                                                                            The original financial statements included herein are in the Indonesian language.


                                                    PT SAMATOR INDO GAS TBK                                                                                                                                                              PT SAMATOR INDO GAS TBK
                                                      DAN ENTITAS ANAKNYA                                                                                                                                                                   AND ITS SUBSIDIARIES
                                         LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN                                                                                                                                              CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
                                      Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2024                                                                                                                                       For the Year Ended December 31, 2024
                                                   (Disajikan dalam jutaan Rupiah,                                                                                                                                                    (Expressed in millions of Rupiah,
                                                       kecuali dinyatakan lain)                                                                                                                                                            unless otherwise stated)


                                                                                                                            Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/
                                                                                                                                   Equity Attributable to Owners of the Parent Entity

                                                                                                                                                                                         Penghasilan komprehensif lain/
                                                     Modal                                                                                                                                Other comprehensive income
                                                 ditempatkan
                                                      dan                                    Selisih kurs dari                               Saldo laba/Retained earnings                                     Keuntungan
                                                disetor penuh/         Tambahan             penyetoran modal/                                                                                                  (kerugian)                                  Kepentingan
                                                  Issued and          modal disetor/        Difference in foreign                                                   Belum                                       aktuaria/                                 nonpengendali/
                                     Catatan/      fully paid           Additional            exchange from         Saham treasuri/       Dicadangkan/           dicadangkan/        Surplus revaluasi/      Actuarial gain           Sub-total/          Non-controlling         Total ekuitas/
                                      Notes      capital stock        paid-in capital         paid-in capital       Treasury stock        Appropriated          Unappropriated       Revaluarion surplus        (losses)              Sub-total              interests             Total equity



Saldo per 1 Januari 2023                               1.533.330                352.673                 17.600                (8.830)              30.000               626.453                928.918                (17.073)             3.463.071                 87.743              3.550.814               Balance as of January 1, 2023

Penjualan saham treasuri               23                        -               17.348                       -                8.830                     -                       -                    -                       -               26.178                        -               26.178                        Sale of treasury stock

Pembayaran dividen                     24                        -                      -                     -                       -                  -              (14.904)                      -                       -               (14.904)               (4.009)               (18.913)                           Dividend payment

Cadangan wajib                         27                        -                      -                     -                       -             5.000                (5.000)                      -                       -                     -                       -                      -                            General reserve

Total penghasilan                                                                                                                                                                                                                                                                                                   Total comprehensive income
   komprehensif tahun berjalan                                   -                      -                     -                       -                  -              165.413                       -                   287                165.700                  4.367                170.067                              for the year


Saldo 31 Desember 2023                                 1.533.330                370.021                 17.600                        -            35.000               771.962                928.918                (16.786)             3.640.045                 88.101              3.728.146            Balance as of December 31, 2023

Cadangan wajib                         27                        -                      -                     -                       -             5.000                (5.000)                      -                       -                     -                       -                      -                            General reserve

Pembayaran dividen                     24                        -                      -                     -                       -                  -              (33.120)                      -                       -               (33.120)               (3.773)               (36.893)                           Dividend payment

Penyesuaian atas surplus revaluasi     10                        -                      -                     -                       -                  -                       -             (13.362)                       -               (13.362)                      -              (13.362)            Adjustment on revaluation surplus

Total penghasilan                                                                                                                                                                                                                                                                                                   Total comprehensive income
   komprehensif tahun berjalan                                   -                      -                     -                       -                  -              104.947                       -                 (4.441)              100.506                  5.153                105.659                              for the year


Saldo 31 Desember 2024                                 1.533.330                370.021                 17.600                        -            40.000               838.789                915.556                 (21.227)            3.694.069                 89.481              3.783.550            Balance as of December 31, 2024




                     Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara          The accompanying notes to the consolidated financial statements orom an integral part of these consolidated financial statements.
                                                                                  keseluruhan.


                                                                                                                                                                   5
Page 342
                                                                                  The original consolidated financial statements included herein
                                                                                                                    are in Indonesian language.


              PT SAMATOR INDO GAS TBK                                                     PT SAMATOR INDO GAS TBK
                DAN ENTITAS ANAKNYA                                                         AND ITS SUBSIDIARIES
         LAPORAN ARUS KAS KONSOLIDASIAN                                            CONSOLIDATED STATEMENT OF CASH FLOWS
         Untuk Tahun yang Berakhir pada Tanggal                                               For the Year Ended
                    31 Desember 2024                                                          December 31, 2024
             (Disajikan dalam jutaan Rupiah,                                            (Expressed in millions of Rupiah,
                 kecuali dinyatakan lain)                                                   unless otherwise stated)


                                                                       Catatan/
                                                    2024                Notes             2023

Arus Kas dari Aktivitas Operasi                                                                           Cash Flow from Operating Activities

Penerimaan kas dari pelanggan                       2.908.230                              3.151.207               Cash received from customers
Pembayaran kas kepada :                                                                                                       Cash payment to :
  Pemasok                                           (2.005.277)                           (1.813.875)                                Suppliers
  Direksi dan karyawan                                (298.995)                             (337.384)                Directors and employees

Kas yang dihasilkan dari operasi                       603.958                               999.948            Cash generated from operations
Penerimaan penghasilan bunga                            23.074            35                  17.559         Cash received from interest income
Penerimaan restitusi pajak                              12.143            38                   7.008           Cash received from tax restitution
Pembayaran beban pajak                                 (58.196)           38                 (47.982)            Cash payment for tax expense
Pembayaran beban keuangan                             (307.731)                             (317.339)       Cash payment for financial expenses

Kas neto yang diperoleh dari                                                                                               Net cash provided by
  aktivitas operasi                                   273.248                                659.194                       operating activities

Arus Kas dari Aktivitas Investasi                                                                          Cash Flow from Investing Activities

Penerimaan dari hasil penjualan                                                                                             Proceeds from sale of
  aset tetap                                            44.100            10                  27.061                                fixed assets
Penerimaan dari deposito berjangka                       5.000                                     -                  Withdrawal of time deposit
Perolehan aset tetap                                  (506.647)           10                (309.667)                  Acquisition of fixed assets
Pembayaran untuk                                                                                                                      Payment for
  uang muka perolehan aset tetap                       (78.431)           15                 (80.938)                  advance for fixed assets
Pembelian aset tidak lancar lainnya                     (8.549)           11                       -         Addition of other non-current assets
Penempatan deposito berjangka                           (1.682)                                    -                    Placement of ime deposit
                                                                                                                              Cash received from
Penerimaan dari investasi jangka pendek                        -                              39.675                     short-term investment

Kas neto yang digunakan untuk                                                                                                   Net cash used in
  aktivitas investasi                                 (546.209)                             (323.869)                       investing activities




   Catatan atas laporan keuangan konsolidasian terlampir merupakan                The accompanying notes to the consolidated financial statements from
   bagian yang tidak terpisahkan dari laporan keuangan konsolidasian                   an integral part of these consolidated financial statements.
                           secara keseluruhan.


                                                                          6
Page 343
                                                                                   The original consolidated financial statements included herein
                                                                                                                     are in Indonesian language.


           PT SAMATOR INDO GAS TBK                                                         PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                             AND ITS SUBSIDIARIES
   LAPORAN ARUS KAS KONSOLIDASIAN (lanjutan)                                        CONSOLIDATED STATEMENT OF CASH FLOWS
      Untuk Tahun yang Berakhir pada Tanggal                                                       (continued)
                 31 Desember 2024                                                              For the Year Ended
          (Disajikan dalam jutaan Rupiah,                                                      December 31, 2024
              kecuali dinyatakan lain)                                                   (Expressed in millions of Rupiah,
                                                                                             unless otherwise stated)


                                                                       Catatan/
                                                    2024                Notes             2023

Arus Kas dari Aktivitas Pendanaan                                                                         Cash Flow from Financing Activities

Penambahan atas:                                                                                                                       Addition on:
Utang bank jangka panjang                             681.238             17               1.985.825                        Long-term bank loans
Utang obligasi                                              -             20                 140.000                               Bonds payable
Penerimaan dari penjualan                                                                                                  Proceeds from sales of
  saham treasuri                                               -          23                  26.178                                treasury stock
Utang bank jangka pendek                                       -          12                   6.331                        Short-term bank loans

Pembayaran untuk:                                                                                                                    Payment for:
Utang obligasi dan sukuk                              (443.700)           20                  (9.000)                   Bonds payable and sukuk
Liabilitas sewa                                        (71.527)           18                (114.302)                              Lease liabilities
Dividen tunai                                          (36.893)           20                 (18.913)                               Cash dividend
Utang bank jangka pendek                               (21.811)           12                (943.236)                      Short-term bank loans
Utang bank jangka panjang                              (20.800)           17              (1.466.949)                      Long-term bank loans
Utang lembaga keuangan                                  (3.842)           19                  (3.609)                   Financial institution loans

Kas bersih yang diperoleh dari
  (digunakan untuk) aktivitas                                                                                    Net cash provided by (used in)
  pendanaan                                             82.665                              (397.675)                     financing activities


Penurunan neto                                                                                                         Net decrease in cash and
  kas dan setara kas                                  (190.296)                              (62.350)                        cash equivalents

                                                                                                                    Cash and Cash Equivalents
Kas dan Setara Kas Awal Tahun                         574.580                                636.930                     at beginning of year

                                                                                                                    Cash and Cash Equivalents
Kas dan Setara Kas Akhir Tahun                        384.284              4                 574.580                          at end of year




Informasi atas aktivitas yang tidak mempengaruhi arus                             Information on non-cash activities is disclosed in Note 43.
kas diungkapkan dalam Catatan 43.




   Catatan atas laporan keuangan konsolidasian terlampir merupakan                The accompanying notes to the consolidated financial statements from
   bagian yang tidak terpisahkan dari laporan keuangan konsolidasian                   an integral part of these consolidated financial statements.
                           secara keseluruhan.


                                                                          7
Page 344
                                                                The original consolidated financial statements included herein
                                                                                                  are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                        PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                            AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                        NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                          FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                        As of December 31, 2024
            dan untuk Tahun yang Berakhir                                   and for the Year Then Ended
                pada Tanggal Tersebut                                     (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                   unless otherwise stated)
                kecuali dinyatakan lain)


1.   UMUM                                                      1.   GENERAL

     a.   Pendirian Perusahaan dan Informasi Umum                   a.   The Company’s Establishment and General
                                                                         Information

          PT Samator Indo Gas Tbk (“Perusahaan”),                        PT Samator Indo Gas Tbk (the “Company”)
          yang dahulu bernama tanggal PT Aneka Gas                       which previously known as PT Aneka Gas
          Industri   yang    didirikan   pada   tanggal                  Industri was established on September 21,
          21 September 1971, berdasarkan Akta Notaris                    1971 based on Notarial Deed No. 28 of
          Soeleman Ardjasasmita, S.H., No. 28, Notaris                   Soeleman Ardjasasmita, S.H., a notary in
          di Jakarta. Akta tersebut telah disahkan oleh                  Jakarta, which was approved by the Minister of
          Menteri Kehakiman melalui Surat Keputusan                      Justice in its Decision Letter No. J.A.5/198/3
          No. J.A.5/198/3 tanggal 8 November 1971 dan                    dated November 8, 1971 and were written in the
          dicatat dalam Lembaran Berita Negara                           State Gazette No. 103 dated December 24,
          Republik    Indonesia     No.   103 tanggal                    1971, Additional No. 576.
          24 Desember 1971, Tambahan No. 576.

          Perubahan nama menjadi PT Samator Indo                         The change of the name into PT Samator Indo
          Gas Tbk di atas sesuai dengan Akta No. 13                      Gas Tbk as above is based on Notarial Deed
          tanggal 12 Desember 2022 yang dibuat                           No. 13, dated December 12, 2022, in the
          dihadapan Notaris Ira Sudjono, S.H., M.Hum.                    presence of Notary Ira Sudjono, S.H., M.Hum.
          Akta perubahan ini telah disahkan oleh Menteri                 This amendment has been approved by the
          Hukum dan Hak Asasi Manusia Republik                           Minister of Law and Human Right of Republic of
          Indonesia dengan Surat Keputusan No. AHU-                      Indonesia in the Decision Letter No. AHU-
          0089934.AH.01.02 Tahun 2022 tanggal                            0089934.AH.01.02      Year    2022      dated
          12 Desember 2022.                                              December 12, 2022.

          Anggaran dasar Perusahaan telah mengalami                      The Company’s Articles of Association has
          perubahan beberapa kali, perubahan terakhir                    been amended several times, the latest
          berdasarkan Akta No. 161, tanggal 24 Juni                      amendment based on Deed No. 161, dated
          2024 dari Ira Sudjono, S.H., M.Hum., M.Kn.,                    June 24, 2024, of Ira Sudjono, S.H., M.Hum.,
          M.M., M.Si., Notaris di Jakarta, mengenai                      M.Kn., M.M., M.Si., Notary in Jakarta, regarding
          perubahan redaksional pasal 3 Anggaran                         changes in editorial changes to the Article 3 of
          Dasar Perusahaan tentang maksud dan tujuan                     the Company's Articles of Association
          Perseroan dan pasal 16 ayat 10 huruf c tentang                 regarding purpose and objective of the
          tugas dan wewenang Direksi. Akta perubahan                     Company and Article 16 point 10 letter c
          ini telah disahkan oleh Menteri Hukum dan Hak                  regarding task and authority of the Directors.
          Asasi Manusia Republik Indonesia dengan                        This amendment has been approved by the
          Surat Keputusan No. 0040207.AH.01.02.                          Minister of Law and Human Right of Republic of
          Tahun 2024 tanggal 5 Juli 2024.                                Indonesia      in    the     Decision     Letter
                                                                         No. 0040207.AH.01.02. Year 2024 dated July
                                                                         5, 2024.

          Sesuai dengan pasal 3 Anggaran Dasar                           According to Article 3 of the Company’s Articles
          Perusahaan bergerak di bidang industri kimia                   of Association, the Company’s activities are
          dasar, manajemen dan pengolahan limbah,                        industrial chemical, waste management and
          konstruksi,     perdagangan,    pengangkutan,                  recycling, construction, trading, transportation,
          instalasi, aktivitas penyewaan dan sewa guna                   installation, leasing and leasing activities
          tanpa hak opsi. Perusahaan bergerak di bidang                  without option rights. The Company is engaged
          industri gas tertentu dalam bentuk gas, cair                   in the specific gas industry such as gas, liquid
          ataupun padat, mendesain konstruksi dan                        or solid, constructions design and installation of
          instalasi peralatan gas pada pabrik pelanggan                  gas equipment in customer’s factories and
          dan rumah sakit serta memperdagangkan                          hospitals and trading in gas products from other
          produk gas dari produsen lain kepada                           manufacturers to the Company’s customers.
          pelanggan Perusahaan.




                                                           8
Page 345
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                          As of December 31, 2024
            dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
                pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
                kecuali dinyatakan lain)


1.   UMUM (lanjutan)                                             1.   GENERAL (continued)

     a.   Pendirian Perusahaan dan Informasi Umum                     a.   The Company’s Establishment and General
          (lanjutan)                                                       Information (continued)

          Kantor pusat Perusahaan berkedudukan                             The Company’s head office is located
          di Gedung UGM Samator Pendidikan Tower A                         in Gedung UGM Samator Pendidikan, Tower A
          Lt 5-6, Jl. Dr Sahardjo No. 83, Tebet,                           5-6Th Floor, Jl. Dr Sahardjo No. 83, Tebet,
          Manggarai, Jakarta Selatan.                                      Manggarai, Jakarta Selatan.

          Perusahaan dan entitas anaknya memiliki 58                       The Company and its subsidiaries have 58
          (lima puluh delapan) pabrik (plant) yang                         (fifty-six) plants spread in Java, Sumatera,
          tersebar di wilayah Jawa, Sumatera,                              Kalimantan and Sulawesi, which are 2 (two)
          Kalimantan dan Sulawesi, yaitu 2 (dua) di                        in Jakarta, 11 (eleven) in West Java, 3 (three)
          Jakarta, 11 (sebelas) di Jawa Barat, 3 (tiga) di                 in Central Java, 12 (twelve) in East Java, 1
          Jawa Tengah, 12 (dua belas) di Jawa Timur, 1                     (one) in Banten, 3 (three) in Riau, 2 (two) in
          (satu) di Banten, 3 (tiga) di Riau, 2 (dua) di                   Riau Islands, 5 (five) in North Sumatera, 1 (one)
          Kepulauan Riau, 5 (lima) di Sumatera Utara, 1                    in South Sumatra, 1 (one) in Central
          (satu) di Sumatera Selatan, 1 (satu) di                          Kalimantan, 1 (one) in South Kalimantan, 2
          Kalimantan Tengah, 1 (satu) di Kalimantan                        (two) in East Kalimantan, 2 (two) in North
          Selatan, 2 (dua) di Kalimantan Timur, 2 (dua) di                 Sulawesi, 1 (one) in Bali, 1 (one) in Central
          Sulawesi Utara, 1 (satu) di Bali, 1 (satu) di                    Sulawesi, 6 (six) in South Sulawesi, 1 (one)
          Sulawesi Tengah, 6 (enam) di Sulawesi                            in Southeast Sulawesi, 1 (one) in Bangka
          Selatan, 1 (satu) di Sulawesi Tenggara, 1 (satu)                 Belitung, 1 (one) in West Nusa Tenggara and
          di Bangka Belitung, 1 (satu) di Nusa Tenggara                    1 (one) in North Maluku.
          Barat dan 1 (satu) di Maluku Utara.

          Manajemen       bertanggung      jawab    atas                   The management is responsible for the
          penyusunan dan penyajian laporan keuangan                        preparation    and    presentation   of   the
          konsolidasian ini, yang telah diselesaikan dan                   consolidated financial statements, which were
          disetujui untuk diterbitkan oleh direksi                         completed and authorized for issuance by the
          Perusahaan pada tanggal 9 Mei 2025.                              Company’s directors on May 9, 2025.

          Perusahaan berdomisili di Indonesia, entitas                     The Company is incorporated in Indonesia, the
          induk dan entitas induk terakhir Perusahaan                      Company’s immediate and ultimate parent is
          adalah PT Samator.                                               PT Samator.

     b.   Penawaran umum saham Perusahaan                             b.   The Company’s public offering

          Saham                                                            Shares

          Pada tanggal 16 September 2016, Perusahaan                       On September 16, 2016, the Company
          memperoleh pernyataan efektif dari Otoritas                      obtained an effective statement from the
          Jasa Keuangan (OJK) dengan suratnya                              Chairman of the Financial Services Authority
          No. S-520/D.04/2016 untuk melakukan                              (OJK) in his letter No. S-520/D.04/2016 to
          Penawaran Umum Perdana atas 766.660.000                          conduct Initial Public Offering of 766,660,000
          lembar saham kepada masyarakat. Pada                             shares to the public through Indonesian capital
          tanggal 28 September 2016, saham-saham                           market. On September 28, 2016, the shares
          tersebut telah dicatatkan pada Bursa Efek                        were listed in the Indonesian Stock Exchange.
          Indonesia.

          Pada tanggal 31 Desember 2024, seluruh                           As of December 31, 2024, all of the Company's
          saham Perusahaan sejumlah 3.066.660.000                          outstanding shares totaling 3,066,660,000
          saham dengan nominal Rp500 (Rupiah penuh)                        shares with par value of Rp500 (full amount) per
          per saham telah dicatatkan pada Bursa Efek                       share have been listed in the Indonesian Stock
          Indonesia.                                                       Exchange.




                                                             9
Page 346
                                                                        The original consolidated financial statements included herein
                                                                                                          are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                                PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                                As of December 31, 2024
            dan untuk Tahun yang Berakhir                                           and for the Year Then Ended
                pada Tanggal Tersebut                                             (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                           unless otherwise stated)
                kecuali dinyatakan lain)


1.   UMUM (lanjutan)                                                   1.   GENERAL (continued)

     b.   Penawaran        umum       saham     Perusahaan                  b.   The Company’s public offering (continued)
          (lanjutan)

          Pada tanggal 31 Desember 2024, obligasi dan                            As of December 31, 2024, the outstanding
          sukuk ijarah yang diterbitkan ke publik oleh                           bonds and sukuk ijarah issued to the public by
          Perusahaan dan diperdagangkan di Bursa efek                            the Company and traded on the Indonesia
          Indonesia (Catatan 20) adalah sebagai berikut:                         Stock Exchange (Note 20) were as follows:

          Obligasi                                                               Bonds
                                                    Jumlah
                                                     pokok/
                     Nama obligasi/                 Nominal          Jangka waktu/         Jatuh tempo/           Tingkat bunga/
                     Name of bonds                  amount               Term              Maturity date           Interest rate

          Obligasi Berkelanjutan II Aneka Gas          2.000          5 tahun/years        14 Agustus 2025/          10,55% tetap/
           Industri Tahap I Tahun 2020 - Seri B                                             August 14, 2025           10.55% fixed
          Obligasi Berkelanjutan II Aneka Gas          1.000          7 tahun/years        14 Agustus 2027/          11,25% tetap/
           Industri Tahap I Tahun 2020 - Seri C                                             August 14, 2027           11.25% fixed
          Obligasi Berkelanjutan II Aneka Gas         78.000          7 tahun/years              6 Juli 2028/        10,75% tetap/
           Industri Tahap III Tahun 2021 - Seri C                                               July 6, 2028          10.75% fixed
          Obligasi Berkelanjutan II Aneka Gas         46.300          5 tahun/years      22 Desember 2026/            9,15% tetap/
           Industri Tahap IV Tahun 2021 – Seri B                                         December 22, 2026             9.15% fixed
          Obligasi Berkelanjutan II Aneka Gas         59.000          7 tahun/years      22 Desember 2028/           10,00% tetap/
           Industri Tahap IV Tahun 2021 – Seri C                                         December 22, 2028            10.00% fixed
          Obligasi Berkelanjutan III Samator Indo     41.000          3 tahun/years        10 Oktober 2026/           7,40% tetap/
           Gas Tahap I Tahun 2023 – Seri A                                                 October 10, 2026            7.40% fixed
          Obligasi Berkelanjutan III Samator Indo     29.000          5 tahun/years        10 Oktober 2028/           7,90% tetap/
           Gas Tahap I Tahun 2023 – Seri B                                                 October 10, 2028            7.90% fixed

          Sukuk Ijarah                                                           Sukuk Ijarah

                                                    Jumlah
                                                     pokok/                                                      Cicilan imbalan
                  Nama sukuk ijarah/                Nominal          Jangka waktu/       Jatuh tempo/                 ijarah/
                 Name of sukuk ijarah               amount               Term            Maturity date            Ijarah return

                                                                                                                    Rp105,5 untuk
          Sukuk Ijarah Berkelanjutan II                5.000          5 tahun/years        14 Agustus 2025/        setiap Rp1.000/
           Aneka Gas Industri                                                              August 14, 2025        Rp105.5 for each
           Tahap I Tahun 2020                                                                                             Rp1,000

          Sukuk Ijarah Berkelanjutan II                                                                              Rp107,5 untuk
           Aneka Gas Industri                                                                                       setiap Rp1.000/
           Tahap III Tahun 2021 -                     124.000         7 tahun/years             6 Juli 2028/            Rp107.5 for
           Seri C                                                                              July 6, 2028          each Rp1,000

          Sukuk Ijarah Berkelanjutan II                                                                              Rp91,50 untuk
           Aneka Gas Industri                                                                                       setiap Rp1.000/
           Tahap IV Tahun 2021 -                       17.000         5 tahun/years    22 Desember 2026/                Rp91.50 for
           Seri B                                                                      December 22, 2026             each Rp1,000

          Sukuk Ijarah Berkelanjutan II Aneka                                                                        Rp77,50 untuk
           Aneka Gas Industri                                                                                       setiap Rp1.000/
           Tahap V Tahun 2022 -                       118.800         3 tahun/years           5 April 2025/             Rp77.50 for
           Seri A                                                                             April 5, 2025          each Rp1,000

          Sukuk Ijarah Berkelanjutan II Aneka                                                                            Rp89 untuk
           Aneka Gas Industri                                                                                       setiap Rp1.000/
           Tahap V Tahun 2022 -                       123.700         5 tahun/years           5 April 2027/          Rp89 for each
           Seri B                                                                             April 5, 2027                Rp1,000




                                                                10
Page 347
                                                                                   The original consolidated financial statements included herein
                                                                                                                     are in Indonesian language.

               PT SAMATOR INDO GAS TBK                                                            PT SAMATOR INDO GAS TBK
                 DAN ENTITAS ANAKNYA                                                                AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                            NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                              FINANCIAL STATEMENTS
                Tanggal 31 Desember 2024                                                            As of December 31, 2024
              dan untuk Tahun yang Berakhir                                                       and for the Year Then Ended
                  pada Tanggal Tersebut                                                         (Expressed in millions of Rupiah,
              (Disajikan dalam jutaan Rupiah,                                                       unless otherwise stated)
                  kecuali dinyatakan lain)


1.   UMUM (lanjutan)                                                              1.      GENERAL (continued)

     b.    Penawaran          umum          saham      Perusahaan                         b.   The Company’s public offering (continued)
           (lanjutan)

           Sukuk Ijarah (lanjutan)                                                             Sukuk Ijarah (continued)
                                                               Jumlah
                                                               pokok/                                                              Cicilan imbalan
                     Nama sukuk ijarah/                        Nominal          Jangka waktu/         Jatuh tempo/                      ijarah/
                    Name of sukuk ijarah                       amount               Term                  Maturity date             Ijarah return
           Sukuk Ijarah Berkelanjutan II Aneka                                                                                         Rp97,50 untuk
            Aneka Gas Industri                                                                                                        setiap Rp1.000/
            Tahap V Tahun 2022 -                                 153.500          7 tahun/years                5 April 2029/              Rp97.50 for
            Seri C                                                                                             April 5, 2029           each Rp1,000

           Sukuk Ijarah Berkelanjutan III                                                                                              Rp74,00 untuk
            Samator Indo Gas                                                                                                          setiap Rp1.000/
            Tahap I Tahun 2023 -                                  35.500          3 tahun/years            10 Oktober 2026/               Rp74.00 for
            Seri A                                                                                         October 10, 2026            each Rp1,000

           Sukuk Ijarah Berkelanjutan III                                                                                              Rp79,00 untuk
            Samator Indo Gas                                                                                                          setiap Rp1.000/
            Tahap I Tahun 2023 -                                  34.500          5 tahun/years            10 Oktober 2028/               Rp79.00 for
            Seri B                                                                                         October 10, 2028            each Rp1,000

     c.    Susunan Entitas Anak                                                           c.   The Company’s Subsidiaries

           Perusahaan memiliki kepemilikan langsung dan                                        The Company has direct and indirect ownership
           tidak langsung pada Entitas Anak adalah                                             on the Subsidiaries as follows:
           sebagai berikut:
                                                                                                               Tahun
                                                                                  Persentase                beroperasi
                                                                                 kepemilikan/                  secara
                                                                                 Percentage of               komersial/             Total aset/
                                                                                  ownership                   Start of             Total assets
           Entitas anak/      Domisili/          Kegiatan usaha/                                            commercial
           Subsidiaries       Domicile           Principal activity             2024           2023          operating         2024          2023

          Entitas anak langsung/Direct subsidiaries
          PT Samator          Surabaya      Produksi dan perdagangan            99,91%         99,91%          1992            2.550.049    2.504.820
            Gas                             gas/Production and gas
            Industri (SGI)                  trading

          PT Ruci             Surabaya      Pengolahan, kontruksi,              50,00%         50,00%          2009              75.609           72.816
            Gas (RG)                        perdagangan besar dan
                                            eceran, serta reparasi
                                            dan perawatan mobil
                                            dan sepeda motor/
                                            Processing, construction,
                                            wholesale and retail trade,
                                            as well as car and
                                            motorcycle repair and
                                            maintenance
          PT Krakatau          Cilegon      Produksi dan perdagangan            35,21%*        35,21%*           -              105.770       123.577
            Samator (KS)                    gas, kontruksi,perdagangan
                                            besar, serta reparasi
                                            mesin khusus/
                                            Production and wholesale
                                            gas trade, construction,
                                            as well as special machinery
                                            repair and maintenance

          Entitas anak tidak langsung melalui SGI/Indirect subsidiary through SGI
          PT Samabayu             Bali      Produksi dan perdagangan            59,95%         59,95%          1991              99.413           93.940
            Mandala                         gas serta pemasangan
            (SMB)                           instalasi / Production,
                                            gas trading and installation

           *ditambah dengan 29,34% kepemilikan RG atas KS.                                     *added by 29.34% ownership owned by RG in KS.


                                                                           11
Page 348
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                           As of December 31, 2024
            dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
                pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
                kecuali dinyatakan lain)


1.   UMUM (lanjutan)                                            1.   GENERAL (continued)

     d.   Dewan Komisaris, Direksi, Komite Audit dan                 d.    Boards of Commissioners and Directors,
          Karyawan                                                         Audit Committee and Employees

          Susunan Dewan Komisaris dan Direksi serta                       The composition of the Company’s Boards of
          Komite Audit Perusahaan pada 31 Desember                        Commissioners and Directors and Audit
          2024 dan 31 Desember 2023 adalah sebagai                        Committees on December 31, 2024 and
          berikut:                                                        December 31, 2023 are as follows:

          Dewan Komisaris                                                                              Board of Commissioners
          Komisaris Utama                              Heyzer Harsono                                    President Commissioner
          Wakil Komisaris Utama                         Rasid Harsono                               Vice President Commissioner
          Wakil Komisaris Utama                         Setyo Wahono                                Vice President Commissioner
          Komisaris                             Michael William P. Soeryadjaya                                     Commissioner
          Komisaris                                    Atiff Ibrahim Gill                                          Commissioner
          Komisaris Independen                     Komjen Pol (P) Sutanto                             Independent Commissioner
          Komisaris Independen                            Robiyanto                                   Independent Commissioner
          Dewan Direksi                                                                                       Board of Directors
          Direktur Utama                               Rachmat Harsono                                         President Director
          Wakil Direktur Utama                         Ferryawan Utomo                                    Vice President Director
          Direktur                                  Imelda Mulyani Harsono                                               Director
          Direktur                                       Nini Liemijanto                                                 Director
          Direktur                                        Budi Susanto                                                   Director
          Direktur                                Octavianus Santoso Rastanto                                            Director
          Direktur                                      Djanarko Tjandra                                                 Director
          Direktur                                    Andy Purwohardono                                                  Director

          Komite Audit                                                                                         Audit Committee
          Ketua                                           Robiyanto                                                   Chairman
          Anggota                                      Tjokro Aliwidjaja                                               Member
          Anggota                                   Komjen Pol (P) Sutanto                                             Member


          Sekretaris Perusahaan                     Imelda Mulyani Harsono                                Corporate Secretary

          Audit Internal                                                                                         Internal Audit
          Kepala Unit                               Ganggar Dwi Christiawan                                        Head of Unit

          Pada tanggal 31 Desember 2024, Perusahaan                       As of December 31, 2024, the Company and its
          dan entitas anaknya (secara bersama-sama                        subsidiaries (collectively referred as the
          disebut sebagai “Grup”) memiliki 2.078 orang                    “Group”) has a total of 2,078 permanent
          (2023: 2.135) karyawan tetap (tidak diaudit).                   employees (2023: 2,135) (unaudited).




                                                          12
Page 349
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                           As of December 31, 2024
            dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
                pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
                kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                       2.   SUMMARY OF MATERIAL                     ACCOUNTING
     MATERIAL                                                          POLICIES INFORMATION

     a.   Dasar    penyajian       laporan     keuangan                a. Basis of presentation of consolidated
          konsolidasian                                                   financial statements

          Laporan keuangan konsolidasian telah disusun                     The consolidated financial statements have
          sesuai dengan Standar Akuntansi Keuangan                         been prepared in accordance with Indonesian
          di Indonesia (“SAK”), yang mencakup                              Financial Accounting Standards (“SAK”), which
          Pernyataan dan Interpretasi yang dikeluarkan                     comprise the Statements and Interpretations
          oleh Dewan Standar Akuntansi Keuangan                            issued by the Financial Accounting Standards
          Ikatan Akuntan Indonesia (“DSAK IAI”) dan                        Board of the Institute of Indonesia Chartered
          Peraturan-Peraturan serta Pedoman Penyajian                      Accountants (Dewan Standar Akuntansi
          dan Pengungkapan Laporan Keuangan yang                           Keuangan Ikatan Akuntan Indonesia or DSAK
          diterbitkan oleh Otoritas Jasa Keuangan                          IAI) and the Regulations and Guidelines on
          (“OJK”).                                                         Financial    Statement     Presentation    and
                                                                           Disclosures issued by Financial Services
                                                                           Authority (Otoritas Jasa Keuangan” or “ OJK”).

          Laporan keuangan konsolidasian disusun                           The consolidated financial statements have
          berdasarkan konsep akrual, kecuali laporan                       been prepared on an accrual basis, except for
          arus kas konsolidasian, dengan menggunakan                       the consolidated statement of cash flows, using
          konsep biaya historis, kecuali seperti yang                      the historical cost concept of accounting, except
          disebutkan dalam Catatan atas laporan                            as disclosed in the relevant Notes to the
          keuangan konsolidasian yang relevan.                             consolidated financial statements herein.

          Laporan arus kas konsolidasian yang disajikan                    The consolidated statement of cash flows, which
          dengan menggunakan metode langsung,                              have been prepared using the direct method,
          menyajikan penerimaan dan pengeluaran kas                        present receipts and disbursements of cash and
          dan setara kas yang diklasifikasikan ke dalam                    cash equivalents classified into operating,
          aktivitas operasi, investasi dan pendanaan.                      investing and financing activities.

          Kebijakan akuntansi yang diterapkan oleh Grup                    The accounting policies adopted by the Group
          adalah selaras bagi periode yang dicakup oleh                    are consistently applied for the periods covered
          laporan keuangan konsolidasian, kecuali untuk                    by the consolidated financial statements, except
          standar akuntansi baru dan revisi seperti                        for new and revised accounting standards as
          diungkapkan pada Catatan 2b dibawah ini.                         disclosed in the following Note 2b.

          Grup telah menyusun laporan keuangan                             The Group has prepared the consolidated
          konsolidasian dengan dasar bahwa Grup akan                       financial statements on the basis that the Group
          terus beroperasi secara berkesinambungan.                        will continue to operate as a going concern.

     b.   Perubahan kebijakan akuntansi                                b. Changes in accounting principles

          Grup menerapkan pertama kali seluruh standar                     The Group made first-time adoption of all the
          yang direvisi yang berlaku efektif untuk periode                 following revised standards effective for the
          yang     dimulai     pada      atau      setelah                 periods beginning on or after January 1, 2024:
          1 Januari 2024:

          Nomenklatur Standar Akuntansi Keuangan                           Financial    Accounting                  Standards
                                                                           Nomenclature
          Nomenklatur revisian diatur ulang dan diubah                     The revised nomenclature is reordered and
          sebagaimana yang dipublikasikan oleh DSAK                        amended based on those as published by
          IAI untuk periode keuangan yang dimulai pada                     DSAK IAI for financial periods beginning on and
          dan setelah tanggal 1 Januari 2024.                              after January 1, 2024.




                                                             13
Page 350
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

              PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
                DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
               CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
              KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
               Tanggal 31 Desember 2024                                          As of December 31, 2024
             dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
                 pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
             (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
                 kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                       2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                               POLICIES INFORMATION (continued)

     b. Perubahan kebijakan akuntansi (lanjutan)                       b. Changes in accounting principles (continued)

         Amandemen PSAK 201: Liabilitas Jangka                             Amendment of PSAK 201: Non-current
         Panjang dengan Kovenan                                            Liabilities with Covenants

         Amendemen ini menentukan persyaratan untuk                          The amendments specify the requirements for
         mengklasifikasikan suatu liabilitas sebagai                         classifying liabilities as current or non-current
         jangka pendek atau jangka panjang dan                               and clarify:
         menjelaskan:

         ·     hal yang dimaksud sebagai hak untuk                           ·    what is meant by a right to defer
               menangguhkan pelunasan,                                            settlement,

         ·     hak untuk menangguhkan pelunasan harus                        ·    the right to defer must exist at the end of
               ada pada akhir periode pelaporan,                                  the reporting period,

         ·     klasifikasi tersebut tidak dipengaruhi oleh                   ·    classification is not affected by the
               kemungkinan entitas akan menggunakan                               likelihood that an entity will exercise its
               haknya untuk menangguhkan liabilitas, dan                          deferral right, and

         ·     bahwa jika derivatif melekat dalam                            ·    That if an embedded derivative in
               kewajiban yang dapat dikonversi dianggap                           a convertible liability is considered as an
               sebagai instrumen ekuitas, ketentuan                               equity instrument, the terms of the liability
               kewajiban ini tidak akan mempengaruhi                              would not affect its classification as
               klasifikasinya sebagai lancar atau tidak                           current or non-current
               lancar

       Selain itu, persyaratan telah diperkenalkan untuk                  In addition, a requirement has been introduced to
       mewajibkan       pengungkapan      ketika   suatu                  require disclosure when a liability arising from a
       kewajiban timbul dari pinjaman perjanjian                          loan agreement is classified as non-current and
       diklasifikasikan sebagai jangka panjang dan hak                    the entity’s right to defer settlement is contingent
       entitas untuk menunda penyelesaian bergantung                      on compliance with future covenants within
       pada kepatuhan terhadap persyaratan di masa                        twelve months.
       depan dalam waktu dua belas bulan.

       Amendemen ini tidak memiliki dampak signifikan                     The amendments had no significant impact on
       terhadap laporan keuangan konsolidasian Grup.                      the Group’s consolidated financial statements.

        Amendemen PSAK 116: Liabilitas Sewa dalam                         Amendment of PSAK 116: Lease Liability in
        Jual Beli dan Sewa-balik                                          a Sale and Leaseback

       Amendemen PSAK ini menetapkan persyaratan                          The amendment specifies the requirements that
       yang      digunakan   penjual-penyewa    dalam                     a seller-lessee uses in measuring the lease
       mengukur kewajiban sewa yang timbul dalam                          liability arising in a sale and leaseback
       transaksi jual beli dan sewa-balik, untuk                          transaction, to ensure the seller-lessee does not
       memastikan penjual-penyewa tidak mengakui                          recognise any amount of the gain or loss that
       jumlah setiap keuntungan atau kerugian yang                        relates to the right of use it retains.
       terkait dengan hak guna yang dipertahankan.

       Amendemen ini tidak memiliki dampak signifikan                     The amendments had no significant impact on
       terhadap laporan keuangan konsolidasian Grup.                      the Group’s consolidated financial statements.




                                                             14
Page 351
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

                 PT SAMATOR INDO GAS TBK                                            PT SAMATOR INDO GAS TBK
                   DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
                  Tanggal 31 Desember 2024                                            As of December 31, 2024
                dan untuk Tahun yang Berakhir                                       and for the Year Then Ended
                    pada Tanggal Tersebut                                         (Expressed in millions of Rupiah,
                (Disajikan dalam jutaan Rupiah,                                       unless otherwise stated)
                    kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                           2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                   POLICIES INFORMATION (continued)

     b. Perubahan kebijakan akuntansi (lanjutan)                           b. Changes in accounting principles (continued)

          Amandemen PSAK 207 dan PSAK 107:                                      Amendment of PSAK 207 and PSAK 107:
          Pengaturan Pembiayaan Pemasok                                         Supplier Finance Arrangements

          Amendemen PSAK 207 dan PSAK 107                                       The amendments to PSAK 207 and PSAK 107
          mengklarifikasi     karakteristik     pengaturan                      clarify the characteristics of supplier finance
          pembiayaan      pemasok     dan mensyaratkan                          arrangements and require additional disclosure
          pengungkapan tambahan atas pengaturan                                 of such arrangements. The disclosure
          pembiayaan pemasok tersebut. Persyaratan                              requirements in the amendments are intended to
          pengungkapan       dalam      amendemen         ini                   assist users of financial statements in
          dimaksudkan untuk membantu pengguna laporan                           understanding the effects of supplier finance
          keuangan dalam memahami dampak pengaturan                             arrangements on an entity’s liabilities, cash flows
          pembiayaan pemasok terhadap liabilitas, arus                          and exposure to liquidity risk.
          kas, dan eksposur terhadap risiko likuiditas suatu
          entitas.

          Amendemen ini tidak memiliki dampak terhadap                           The amendments had no impact on the Group’s
          laporan keuangan konsolidasian Grup.                                   consolidated financial statements.

     c.    Prinsip-prinsip konsolidasi                                     c.    Principles of consolidation

           Laporan keuangan konsolidasian meliputi                               The consolidated financial statements comprise
           laporan keuangan Perusahaan dan entitas-                              the financial statements of the Company and its
           entitas anak. Kendali diperoleh bila Grup                             subsidiaries. Control is achieved when the
           terekspos atau memiliki hak atas imbal hasil                          Group is exposed, or has rights, to variable
           variabel dari keterlibatannya dengan investee                         returns from its involvement with the investee
           dan memiliki kemampuan untuk mempengaruhi                             and has the ability to affect those returns
           imbal hasil tersebut melalui kekuasaannya atas                        through its power over the investee. Thus, the
           investee.     Dengan      demikian,        investor                   Group controls an investee if and only if the
           mengendalikan investee jika dan hanya jika                            Group has all of these followings:
           investor memiliki seluruh hal berikut ini:

           i)    Kekuasaan atas investee, yaitu hak yang                           i) Power over the investee, that is existing
                 ada saat ini yang memberi investor                                   rights that give the Group current ability to
                 kemampuan kini untuk mengarahkan                                     direct the relevant activities of the
                 aktivitas relevan dari investee,                                     investee,

           ii) Eksposur atau hak atas imbal hasil variabel                         ii) Exposure, or rights, to variable returns
               dari keterlibatannya dengan investee, dan                               from its involvement with the investee, and

           iii) Kemampuan      untuk      menggunakan                              iii) The ability to use its power over the
                kekuasaannya   atas   investee   untuk                                  investee to affect its returns.
                mempengaruhi jumlah imbal hasil.

           Bila Grup tidak memiliki hak suara atau hak                           When the Group has less than a majority of the
           serupa secara mayoritas atas suatu investee,                          voting or similar rights of an investee, the Group
           Grup mempertimbangkan semua fakta dan                                 considers all relevant facts and circumstances
           keadaan yang relevan dalam mengevaluasi                               in assessing whether it has power over an
           apakah mereka memiliki kekuasaan atas                                 investee, including:
           investee, termasuk:




                                                                 15
Page 352
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                            PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                            As of December 31, 2024
            dan untuk Tahun yang Berakhir                                       and for the Year Then Ended
                pada Tanggal Tersebut                                         (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                       unless otherwise stated)
                kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)

     c.   Prinsip-prinsip konsolidasi (lanjutan)                        c.   Principles of consolidation (continued)

          i) Pengaturan kontraktual dengan pemilik hak                       i) The contractual arrangement with the other
             suara lainnya dari investee,                                       vote holders of the investee,

          ii) Hak yang timbul          atas    pengaturan                    ii) Rights arising from        other    contractual
              kontraktual lain, dan                                              arrangements, and

          iii) Hak suara dan hak suara potensial yang                        iii) The Group's voting rights and potential
               dimiliki Grup.                                                     voting rights.

          Grup menilai kembali apakah mereka                                 The Group re-assesses whether or not it
          mengendalikan investee bila fakta dan keadaan                      controls an investee if facts and circumstances
          mengindikasikan adanya perubahan terhadap                          indicate that there are changes to one or more
          satu atau lebih dari ketiga elemen dari                            of the three elements of control. Consolidation
          pengendalian. Konsolidasi atas entitas-entitas                     of a subsidiary begins when the Group obtains
          anak dimulai sejak Grup memperoleh                                 control over the subsidiary and ceases when the
          pengendalian atas entitas anak dan berakhir                        Group loses control of the subsidiary. Assets,
          pada saat Grup kehilangan pengendalian atas                        liabilities, income and expenses of a subsidiary
          entitas anak. Aset, liabilitas, penghasilan dan                    acquired during the year are included in the
          beban dari entitas anak yang diakuisisi pada                       consolidated financial statements from the date
          tahun tertentu disertakan dalam laporan                            the Group gains control until the date the Group
          keuangan konsolidasian sejak tanggal Grup                          ceases to control the subsidiary.
          memperoleh kendali sampai tanggal Grup tidak
          lagi mengendalikan entitas anak tersebut.

          Seluruh laba rugi dan setiap komponen                               Profit or loss and each component of other
          penghasilan      komprehensif     lain  (“PKL”)                    comprehensive income (“OCI”) are attributed to
          diatribusikan pada pemilik entitas induk dan                       the equity holders of the parent of the Group and
          pada kepentingan nonpengendali (“KNP”),                            to the non-controlling interests (“NCI”), even if
          walaupun hal ini akan menyebabkan saldo KNP                        this results in the NCI having a deficit balance.
          yang defisit. Bila dipandang perlu, penyesuaian                    When necessary, adjustments are made to the
          dilakukan terhadap laporan keuangan entitas                        financial statements of subsidiaries to bring their
          anak untuk diselaraskan dengan kebijakan                           accounting policies into line with the Group’s
          akuntansi Grup.                                                    accounting policies

          Seluruh aset dan liabilitas, ekuitas, penghasilan                   All intra-group assets and liabilities, equity,
          dan beban dan arus kas atas transaksi antar                        income, expenses and cash flows relation to
          anggota Grup dieliminasi sepenuhnya pada                           transactions between members of the Group
          saat konsolidasi.                                                  are eliminated in full on consolidation.

          Perubahan dalam bagian kepemilikan entitas                         A change in the parent’s ownership interest in
          induk pada entitas anak yang tidak                                 a subsidiary, without a loss of control, is
          mengakibatkan hilangnya pengendalian, dicatat                      accounted for as an equity transaction. If the
          sebagai transaksi ekuitas. Bila kehilangan                         Group loses control over a subsidiary, it
          pengendalian atas suatu entitas anak, maka                         derecognizes the related assets (including
          Grup menghentikan pengakuan atas aset                              goodwill), liabilities, NCI and other component of
          (termasuk goodwill), liabilitas dan komponen                       equity, while the difference is recognized in the
          lain dari ekuitas terkait, dan selisihnya diakui                   profit or loss. Any investment retained is
          pada laba rugi. Bagian dari investasi yang                         recognized at fair value.
          tersisa diakui pada nilai wajar.




                                                              16
Page 353
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                              PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                              As of December 31, 2024
           dan untuk Tahun yang Berakhir                                         and for the Year Then Ended
               pada Tanggal Tersebut                                           (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                         unless otherwise stated)
               kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                         2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                 POLICIES INFORMATION (continued)

     d.   Kombinasi Bisnis dan Goodwill                                   d. Business Combinations and Goodwill

          Kombinasi bisnis dicatat dengan menggunakan                         Business combinations are accounted for using
          metode akuisisi. Biaya perolehan dari sebuah                        the acquisition method. The cost of an
          akuisisi diukur pada nilai agregat imbalan yang                     acquisition is measured as the aggregate of the
          dialihkan, diukur pada nilai wajar pada tanggal                     consideration transferred, measured at
          akuisisi dan jumlah setiap KNP pada pihak yang                      acquisition date fair value, and the amount of
          diakuisisi. Untuk setiap kombinasi bisnis, Grup                     any NCI in the acquiree. For each business
          memilih apakah mengukur KNP pada entitas                            combination, the Group elects whether it
          yang diakuisisi baik pada nilai wajar ataupun                       measures the NCI in the acquiree either at fair
          pada proporsi kepemilikan KNP atas aset neto                        value or at the proportionate share of the
          yang teridentifikasi dari entitas yang diakuisisi.                  acquiree’s identifiable net assets. Acquisition
          Biaya-biaya akuisisi yang timbul dibebankan                         costs incurred are directly expensed and
          langsung dan disertakan dalam beban                                 included in administrative expenses.
          administrasi.

          Grup menentukan bahwa mereka telah                                  The Group determines that it has acquired
          mengakuisisi bisnis ketika rangkaian aktivitas                      a business when the acquired set of activities
          dan aset yang diakuisisi mencakup input dan                         and assets include an input and a substantive
          proses substantif yang bersama-sama secara                          process that together significantly contribute to
          signifikan berkontribusi pada kemampuan untuk                       the ability to create outputs. The acquired
          menghasilkan output. Proses yang diperoleh                          process is considered substantive if it is critical
          adalah substantif jika penting bagi kemampuan                       to the ability to continue producing outputs, and
          untuk terus menghasilkan output, dan input yang                     the inputs acquired include an organized
          diperoleh mencakup tenaga kerja yang                                workforce with the necessary skills, knowledge,
          terorganisir dengan keterampilan, pengetahuan,                      or experience to perform that process or it
          atau pengalaman yang diperlukan untuk                               significantly contributes to the ability to
          melakukan proses itu atau secara signifikan                         continue producing outputs and is considered
          berkontribusi pada kemampuan untuk terus                            unique or scarce or cannot be replaced without
          menghasilkan output dan dianggap unik atau                          significant cost, effort, or delay in the ability to
          langka atau tidak dapat diganti tanpa biaya,                        continue producing outputs.
          usaha, atau penundaan yang signifikan dalam
          kemampuan untuk terus menghasilkan output.

          Ketika melakukan akuisisi atas sebuah bisnis,                       When the Group acquires a business, it
          Grup mengklasifikasikan dan menentukan aset                         assesses the financial assets acquired and
          keuangan yang diperoleh dan liabilitas                              liabilities assumed for appropriate classification
          keuangan yang diambil alih berdasarkan pada                         and designation in accordance with the
          persyaratan kontraktual, kondisi ekonomi dan                        contractual terms, economic circumstances
          kondisi terkait lain yang ada pada tanggal                          and pertinent conditions as at the acquisition
          akuisisi.                                                           date.

          Dalam suatu kombinasi bisnis yang dilakukan                         If the business combination is achieved in
          secara bertahap, Grup mengukur kembali                              stages, the acquisition date fair value of the
          kepentingan ekuitas yang dimiliki sebelumnya                        Group’s previously held equity interest in the
          pada pihak yang diakuisisi pada nilai wajar                         acquiree is remeasured to fair value at the
          tanggal akuisisi dan mengakui keuntungan atau                       acquisition date through profit or loss.
          kerugian yang dihasilkan.




                                                               17
Page 354
                                                                      The original consolidated financial statements included herein
                                                                                                        are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                               PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                               As of December 31, 2024
           dan untuk Tahun yang Berakhir                                          and for the Year Then Ended
               pada Tanggal Tersebut                                            (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                          unless otherwise stated)
               kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                          2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                  POLICIES INFORMATION (continued)

     d.   Kombinasi Bisnis dan Goodwill (lanjutan)                         d. Business Combinations              and     Goodwill
                                                                              (continued)

          Setiap imbalan kontinjensi yang akan ditransfer                      Any contingent consideration to be transferred
          oleh perusahaan pengakuisisi akan diakui pada                        by the acquirer will be recognized at fair value
          nilai wajar pada tanggal akuisisi. Imbalan                           at    the    acquisition      date. Contingent
          kontinjensi yang diklasifikasikan sebagai ekuitas                    consideration classified as equity is not
          tidak diukur kembali dan penyelesaian                                re-measured and its subsequent settlement is
          selanjutnya adalah diperhitungkan dalam                              accounted for within equity. Contingent
          ekuitas.       Imbalan      kontinjensi       yang                   consideration classified as an asset or liability
          diklasifikasikan sebagai aset atau liabilitas yaitu                  that is a financial instrument and within the
          instrumen keuangan dan dalam lingkup                                 scope of PSAK 109: Financial Instruments, is
          PSAK 109: Instrumen Keuangan, diukur pada                            measured at fair value with the changes in fair
          nilai wajar dengan perubahan nilai wajar yang                        value recognized in the statement of profit or
          diakui dalam laba rugi sesuai dengan                                 loss in accordance with PSAK 109. Other
          PSAK 109. Imbalan kontinjensi lain yang tidak                        contingent consideration that is not within the
          termasuk dalam PSAK 109 diukur sebesar nilai                         scope of PSAK 109 is measured at fair value at
          wajar pada setiap tanggal pelaporan dengan                           each reporting date with changes in fair value
          perubahan nilai wajar yang diakui pada laba rugi.                    recognized in profit or loss.
          Bila pencatatan awal kombinasi bisnis belum                          If the initial accounting for a business
          dapat diselesaikan pada tanggal pelaporan,                           combination is incomplete by the end of the
          Grup melaporkan jumlah sementara bagi item                           reporting, the Group reports provisional
          yang pencatatannya belum dapat diselesaikan                          amounts for the items for which the accounting
          tersebut.                                                            is incomplete.

          Periode pengukuran adalah periode setelah                            The measurement period is the period after the
          tanggal akuisisi yang didalamnya Grup dapat                          acquisition date during which the Group may
          melakukan penyesuaian atas jumlah sementara                          adjust the provisional amounts recognized
          yang diakui dalam kombinasi bisnis tersebut.                         for a business combination. During the
          Selama periode pengukuran, Grup mengakui                             measurement period, the Group recognizes
          penambahan aset atau liabilitas bila terdapat                        additional assets or liabilities if new information
          informasi terbaru yang diperoleh mengenai fakta                      is obtained about facts and circumstances that
          dan keadaan pada tanggal akuisisi, yang bila                         existed as of the acquisition date and, if known,
          diketahui pada saat itu, akan menyebabkan                            would have resulted in the recognition of those
          pengakuan atas aset dan liabilitas pada tanggal                      assets and liabilities as of that date.
          tersebut.

          Periode pengukuran berakhir pada saat                                The measurement period ends as soon as the
          pengakuisisi      menerima      informasi    yang                    acquirer receives the information it was seeking
          diperlukan mengenai fakta dan keadaan pada                           about facts and circumstances that existed as
          tanggal akuisisi atau mengetahui bahwa                               of the acquisition date or learns that more
          informasi lainnya tidak dapat diperoleh, namun                       information is not obtainable but shall not
          tidak lebih dari satu tahun dari tanggal akuisisi.                   exceed one year from the acquisition date.

          Pada tanggal akuisisi, goodwill awalnya diukur                       At acquisition date, goodwill is initially
          pada harga perolehan yang merupakan selisih                          measured at cost being the excess of the
          lebih nilai agregat dari imbalan yang dialihkan                      aggregate of the consideration transferred and
          dan jumlah setiap KNP atas selisih jumlah dari                       the amount recognized for NCI over the net
          aset teridentifikasi yang diperoleh dan liabilitas                   identifiable assets acquired and liabilities
          yang diambil alih.                                                   assumed.




                                                                18
Page 355
                                                                      The original consolidated financial statements included herein
                                                                                                        are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                               PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                               As of December 31, 2024
           dan untuk Tahun yang Berakhir                                          and for the Year Then Ended
               pada Tanggal Tersebut                                            (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                          unless otherwise stated)
               kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                          2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                  POLICIES INFORMATION (continued)

     d.   Kombinasi Bisnis dan Goodwill (lanjutan)                         d. Business Combinations              and     Goodwill
                                                                              (continued)

          Jika imbalan tersebut lebih rendah dari nilai                        If this consideration is lower than the fair value
          wajar aset neto entitas anak yang diakuisisi,                        of the net assets of the subsidiary acquired, the
          selisih tersebut diakui pada laba rugi sebagai                       difference is recognized in profit or loss as gain
          keuntungan dari pembelian dengan diskon                              on bargain purchase after previously assessing
          setelah sebelumnya manajemen melakukan                               the identification and fair value measurement of
          penilaian atas identifikasi dan nilai wajar dari                     the acquired assets and the assumed liabilities.
          aset yang diperoleh dan liabilitas yang diambil
          alih.

          Setelah pengakuan awal, goodwill diukur pada                         After initial recognition, goodwill is measured at
          jumlah tercatat dikurangi akumulasi kerugian                         cost less any accumulated impairment losses.
          penurunan nilai. Untuk tujuan pengujian                              For the purpose of impairment testing, goodwill
          penurunan nilai, goodwill yang diperoleh dari                        acquired in a business combination is, from the
          suatu kombinasi bisnis, sejak tanggal akuisisi                       acquisition date, allocated to each of the
          dialokasikan kepada setiap Unit Penghasil Kas                        Group’s Cash-generating Units (“CGU”) that
          (“UPK”) dari Grup yang diharapkan akan                               are expected to benefit from the combination,
          menerima manfaat dari sinergi kombinasi                              irrespective of whether other assets or liabilities
          tersebut, terlepas dari apakah aset atau liabilitas                  of the acquiree are allocated to those CGUs.
          lain dari pihak yang diakuisisi dialokasikan
          kepada UPK tersebut.

          Jika goodwill telah dialokasikan pada suatu UPK                      Where goodwill forms part of a CGU and part of
          dan operasi tertentu atas UPK tersebut                               the operations within that CGU is disposed of,
          dihentikan, maka goodwill yang diasosiasikan                         the goodwill associated with the operation
          dengan operasi yang dihentikan tersebut                              disposed of is included in the carrying amount
          termasuk dalam jumlah tercatat operasi tersebut                      of the operation when determining the gain or
          ketika menentukan keuntungan atau kerugian                           loss on disposal of the operation. Goodwill
          dari pelepasan. Goodwill yang dilepaskan                             disposed of in this circumstance is measured
          tersebut diukur berdasarkan nilai relatif operasi                    based on the relative values of the operation
          yang dihentikan terhadap bagian dari UPK yang                        disposed of and the portion of the CGU
          ditahan.                                                             retained.

          Kombinasi bisnis entitas sepengendali                                Business combinations under common control

          Kombinasi bisnis entitas sepengendali dicatat                        Business combinations under common control
          dengan menggunakan metode penyatuan                                  are accounted for using the pooling-of-interests
          kepentingan, dimana selisih antara jumlah                            method, whereby the difference between the
          imbalan yang dialihkan dengan jumlah tercatat                        considerations transferred and the book value
          aset neto entitas yang diakuisisi diakui sebagai                     of the net assets of the acquiree is recognized
          bagian dari akun "Tambahan Modal Disetor"                            as part of "Additional Paid-in Capital" account
          pada laporan posisi keuangan konsolidasian.                          in the consolidated statement of financial
                                                                               position.

          Dalam     menerapkan     metode    penyatuan                          In applying the said pooling-of-interest
          kepentingan tersebut, unsur-unsur laporan                             method, the components of the financial
          keuangan dari entitas yang bergabung disajikan                        statements of the combining entities are
          seolah-olah penggabungan tersebut telah terjadi                       presented as if the combination has occurred
          sejak awal periode entitas yang bergabung                             since the beginning of the period of the
          berada dalam kesepengendalian.                                        combining entity become under common
                                                                                control.




                                                                19
Page 356
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

                 PT SAMATOR INDO GAS TBK                                        PT SAMATOR INDO GAS TBK
                   DAN ENTITAS ANAKNYA                                            AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                        NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                          FINANCIAL STATEMENTS
                  Tanggal 31 Desember 2024                                        As of December 31, 2024
                dan untuk Tahun yang Berakhir                                   and for the Year Then Ended
                    pada Tanggal Tersebut                                     (Expressed in millions of Rupiah,
                (Disajikan dalam jutaan Rupiah,                                   unless otherwise stated)
                    kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                         2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                 POLICIES INFORMATION (continued)

     e. Klasifikasi Lancar dan Tidak Lancar                              e. Current and Non-current Classification

          Grup menyajikan aset dan liabilitas dalam                          The Group presents assets and liabilities in the
          laporan posisi keuangan berdasarkan klasifikasi                    statement of financial position based on
          lancar/tidak lancar. Suatu aset disajikan lancar                   current/non-current classification. An asset is
          bila:                                                              current when it is:

          i)      akan direalisasi, dijual atau dikonsumsi                   i)    expected to be realized, or intended to be
                  dalam siklus operasi normal,                                     sold or consumed in the normal operating
                                                                                   cycle,

          ii)     untuk diperdagangkan,                                      ii)   held primarily for the purpose of trading,

          iii) akan direalisasi dalam 12 (dua belas) bulan                   iii) expected to be realized within 12 (twelve)
               setelah tanggal pelaporan, atau                                    months after the reporting period, or

          iv) kas atau setara kas kecuali yang dibatasi                      iv) cash or cash equivalent unless restricted
              penggunaannya atau akan digunakan untuk                            from being exchanged or used to settle
              melunasi suatu liabilitas dalam paling                             a liability for at least 12 (twelve) months
              lambat 12 (dua belas) bulan setelah tanggal                        after the reporting period.
              pelaporan.

          Seluruh aset lain diklasifikasikan sebagai tidak                   All other assets are classified as non-current.
          lancar.

          Suatu liabilitas disajikan jangka pendek bila:                     A liability is current when it is:

          i)      akan dilunasi dalam siklus operasi normal,                 i)    expected to be settled in the normal
                                                                                   operating cycle,

          ii)     untuk diperdagangkan,                                      ii)   held primarily for the purpose of trading,

          iii) akan dilunasi dalam 12 (dua belas) bulan                      iii) due to be settled within 12 (twelve)
               setelah tanggal pelaporan, atau                                    months after the reporting period, or

          iv) tidak ada hak untuk menangguhkan                               iv) There is no right at the end of reporting
              pelunasannya dalam kurun waktu 12 (dua                             period to defer the settlement of the
              belas) bulan setelah periode pelaporan.                            liability for at least 12 (twelve) months
                                                                                 after the reporting period.

          Seluruh liabilitas lain diklasifikasikan sebagai                   All other liabilities are classified as non-current.
          jangka panjang.

          Aset dan kewajiban pajak tangguhan                                 Deferred tax assets and liabilities are classified
          diklasifikasikan sebagai aset tidak lancar dan                     as non-current assets and non-current
          liabilitas jangka panjang.                                         liabilities.

     f.   Kas dan setara kas                                             f. Cash and cash equivalents

          Kas dan setara kas dalam laporan posisi                           Cash and cash equivalents in the statements of
          keuangan konsolidasian yang terdiri dari kas                      consolidated financial position comprise cash on
          dan bank serta deposito jangka pendek yang                        hand, cash in banks and short-term deposits
          jatuh tempo dalam waktu 3 bulan atau kurang,                      with a maturity of three (3) months or less, that
          yang dapat segera dikonversikan menjadi kas                       are readily convertible to a known amount of
          dalam jumlah yang dapat ditentukan dan                            cash and subject to an insignificant risk of
          memiliki risiko perubahan nilai yang tidak                        changes in value.
          signifikan.
                                                               20
Page 357
                                                                           The original consolidated financial statements included herein
                                                                                                             are in Indonesian language.

                PT SAMATOR INDO GAS TBK                                                PT SAMATOR INDO GAS TBK
                  DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
                 Tanggal 31 Desember 2024                                                As of December 31, 2024
               dan untuk Tahun yang Berakhir                                           and for the Year Then Ended
                   pada Tanggal Tersebut                                             (Expressed in millions of Rupiah,
               (Disajikan dalam jutaan Rupiah,                                           unless otherwise stated)
                   kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                               2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                       POLICIES INFORMATION (continued)

     g.   Aset Keuangan Lancar Lainnya                                          g. Other Current Financial Assets

          Aset keuangan lancar lainnya terdiri dari:                                 Other current financial assets consist of:

          a.     Deposito berjangka dengan jangka waktu                             a.    Time deposits with maturities of more
                 lebih dari 3 (tiga) bulan tetapi tidak lebih dari                        than 3 (three) months but not exceeding
                 1 (satu) tahun sejak tanggal penempatan.                                 1 (one) year at the time of placement.

          b.     Kas yang dibatasi penggunaannya yang                               b.    Restricted cash represent cash in banks
                 merupakan kas di bank yang telah                                         which have been restricted for use or
                 ditentukan penggunaannya atau dibatasi                                   which cannot be used freely.
                 penggunaannya atau tidak dapat digunakan
                 secara bebas.

     h.   Transaksi dengan Pihak-pihak Berelasi                                h.   Transactions with Related Parties

          Perusahaan dan entitas anaknya melakukan                                  The company and subsidiaries have
          transaksi dengan pihak berelasi sesuai dengan                             transactions with related parties as defined in
          definisi yang diuraikan pada PSAK 224:                                    PSAK 224: Related Parties Disclosures.
          Pengungkapan Pihak-Pihak Berelasi.

          Transaksi     ini   dilakukan    berdasarkan                              The transactions are made based on terms
          persyaratan yang disetujui oleh kedua belah                               agreed by the parties, which may not be the
          pihak, yang mungkin tidak sama dengan                                     same as those made with unrelated parties.
          transaksi lain yang dilakukan dengan pihak-                               Significant transactions and balances with
          pihak yang tidak berelasi. Transaksi dan saldo                            related parties are disclosed in Note 38.
          yang material dengan pihak berelasi
          diungkapkan dalam Catatan 38.

          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
          dalam Catatan atas laporan keuangan                                       consolidated     financial    statements       are
          konsolidasian merupakan pihak tidak berelasi.                             unrelated parties.

     i.   Peristiwa Setelah Periode Pelaporan                                  i.   Events After the Reporting Period

          Peristiwa      setelah akhir   periode    yang                            Post period-end events that provide additional
          memberikan tambahan informasi mengenai                                    information about the Group’s financial
          posisi keuangan Grup pada tanggal pelaporan                               position at the reporting date (adjusting
          (peristiwa penyesuaian), jika ada, dicerminkan                            events), if any, are reflected in the
          dalam     laporan keuangan konsolidasian.                                 consolidated financial statements. Post
          Peristiwa setelah akhir periode yang bukan                                period-end events that are not adjusting
          peristiwa penyesuaian diungkapkan dalam                                   events are disclosed in the Notes to the
          Catatan atas laporan keuangan konsolidasian,                              consolidated financial statements, when
          jika material.                                                            material.




                                                                     21
Page 358
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

                 PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
                   DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
                  Tanggal 31 Desember 2024                                           As of December 31, 2024
                dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
                    pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
                (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
                    kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                         2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                 POLICIES INFORMATION (continued)

     j.   Persediaan                                                     j. Inventories

          Persediaan dinyatakan sebesar nilai yang lebih                       Inventories are valued at the lower of cost or net
          rendah antara biaya perolehan atau nilai                             realizable value. Cost is calculated using moving
          realisasi neto. Biaya perolehan ditentukan                           average method for the inventory classified as
          dengan menggunakan metode rata-rata                                  raw materials, installation in progress of
          bergerak untuk persediaan dalam klasifikasi                          gas equipments, merchandise goods and
          bahan baku, instalasi peralatan gas dalam                            spareparts and indirect material, and wughterd
          proses penyelesaian, barang dagangan dan                             average method for finished goods. Net
          suku cadang dan bahan pembantu, dan metode                           realizable value is the estimated selling price in
          rata-rata tertimbang untuk persediaan dalam                          the ordinary course of business, less estimated
          klasifikasi barang jadi. Nilai realisasi neto                        costs of completion and the estimated costs
          persediaan adalah estimasi harga jual dalam                          necessary to make the sale.
          kegiatan usaha biasa dikurangi estimasi biaya
          penyelesaian dan estimasi biaya yang
          diperlukan untuk membuat penjualan.

          Biaya yang dikeluarkan untuk setiap produk                           Costs incurred in bringing each product to its
          agar berada pada lokasi dan kondisi siap untuk                       present location and condition are accounted for
          dijual dicatat sebagai berikut:                                      as followings:

          i)      Bahan baku, suku cadang dan bahan                            i)      Raw materials, spare parts and factory
                  pembantu: harga pembelian;                                           supplies: purchase cost;

          ii)     Barang jadi dan persediaan dalam proses:                     ii)     Finished goods and work in-process: cost
                  biaya bahan baku dan tenaga kerja                                    of direct materials and labor and
                  langsung dan bagian proporsional dari                                a proportion of manufacturing overheads
                  beban overhead berdasarkan kapasitas                                 based on normal operating capacity but
                  operasi normal namun tidak termasuk                                  excluding borrowing costs.
                  biaya pinjaman.

          Sehubungan dengan pembelian bahan baku,                              Initial cost of inventories includes the transfer of
          biaya perolehan awal persediaan termasuk                             gains and losses on qualifying cash flow
          pengalihan keuntungan dan kerugian atas                              hedges, recognized in OCI, in respect of the
          lindung nilai arus kas kualifikasian, diakui dalam                   purchases of raw materials.
          PKL.

          Grup menetapkan penyisihan untuk nilai                               The Group provides allowance for net realizable
          realisasi neto persediaan berdasarkan hasil                          value of inventories based on periodic reviews
          penelaahan berkala atas kondisi fisik dan nilai                      of the physical conditions and net realizable
          realisasi neto persediaan.                                           values of the inventories.

     k.   Biaya Dibayar di Muka                                           k.        Prepaid Expenses

          Biaya dibayar di muka diamortisasi dan                                    Prepaid expenses are amortized and charged
          dibebankan pada operasi selama masa                                       to operations over the periods benefited, and
          manfaatnya, dan disajikan sebagai aset lancar                             are presented as current asset or non-current
          atau aset tidak lancar sesuai sifatnya masing-                            asset based on their nature.
          masing.




                                                               22
Page 359
                                                                The original consolidated financial statements included herein
                                                                                                  are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                          As of December 31, 2024
          dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
              pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
              kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                    2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                            POLICIES INFORMATION (continued)

     l. Sewa                                                        l. Leases

        Grup menilai pada saat insepsi kontrak apabila                  The Group assesses at contract inception
        kontrak tersebut adalah, atau mengandung,                       whether a contract is, or contains, a lease. That
        sewa. Yaitu, bila kontrak tersebut memberikan                   is, if the contract conveys the right to control the
        hak untuk mengendalikan penggunaan aset                         use of an identified asset for a period of time in
        identifikasian selama suatu jangka waktu untuk                  exchange for consideration.
        dipertukarkan dengan imbalan.

        Grup sebagai penyewa                                            The Group as lessee

        Grup menerapkan pendekatan pengakuan dan                        The Group applies a single recognition and
        pengukuran tunggal untuk semua sewa, kecuali                    measurement approach for all leases, except for
        untuk sewa jangka-pendek dan sewa yang aset                     short-term leases and leases of low-value
        pendasarnya bernilai-rendah. Grup mengakui                      assets. The Group recognizes lease liabilities to
        liabilitas sewa untuk melakukan pembayaran                      make lease payments and right-of-use assets
        sewa dan aset hak-guna yang mewakili hak                        representing the right to use the underlying
        untuk menggunakan aset pendasar.                                assets.


        Aset hak-guna                                                  Right-of-use assets

        Grup mengakui aset hak-guna pada tanggal                        The Group recognizes right-of-use assets at the
        permulaan sewa (yaitu tanggal aset pendasar                     commencement date of the lease (i.e., the date
        tersedia untuk digunakan). Aset hak-guna diukur                 the underlying asset is available for use). Right-
        pada harga perolehan, dikurangi akumulasi                       of-use assets are measured at cost, less any
        penyusutan dan penurunan nilai, serta                           accumulated depreciation and impairment
        disesuaikan dengan pengukuran kembali                           losses, and adjusted for any remeasurement of
        liabilitas sewa.                                                lease liabilities.

        Biaya perolehan aset hak-guna mencakup                          The cost of right-of-use assets includes the
        jumlah liabilitas sewa yang diakui, biaya                       amount of lease liabilities recognized, initial
        langsung awal yang terjadi, dan pembayaran                      direct costs incurred, and lease payments made
        sewa yang dilakukan pada atau sebelum tanggal                   at or before the commencement date less any
        permulaan dikurangi setiap insentif sewa yang                   lease incentives received. Right-of-use assets
        diterima. Aset hak-guna disusutkan dengan                       are depreciated on a straight-line basis over the
        metode garis lurus selama masa sewa.                            lease term.

        Jika kepemilikan aset pendasar sewa beralih ke                  If ownership of the leased asset transfers to the
        Grup pada akhir masa sewa atau biaya                            Group at the end of the lease term or the cost
        perolehan aset hak-guna merefleksikan Grup                      reflects the exercise of a purchase option,
        akan mengeksekusi opsi beli, maka penyusutan                    depreciation is calculated using the estimated
        aset hak-guna dihitung menggunakan estimasi                     useful life of the asset.The right-of-use assets
        masa manfaat aset. Aset hak-guna juga                           are also assessed for impairment.
        dievaluasi untuk penurunan nilai.




                                                          23
Page 360
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                             PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                             As of December 31, 2024
          dan untuk Tahun yang Berakhir                                        and for the Year Then Ended
              pada Tanggal Tersebut                                          (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                        unless otherwise stated)
              kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                       2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                               POLICIES INFORMATION (continued)

     l. Sewa (lanjutan)                                                l. Leases (continued)

        Grup sebagai penyewa (lanjutan)                                    The Group as lessee (continued)

        Liabilitas sewa                                                    Lease liabilities

        Pada tanggal permulaan sewa, Grup mengakui                         At the commencement date of the lease, the
        liabilitas sewa yang diukur pada nilai kini                        Group recognizes lease liabilities measured at
        pembayaran sewa yang harus dilakukan selama                        the present value of lease payments to be made
        masa sewa.                                                         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 Grup dan pembayaran                        be exercised by the Group and payments of
        pinalti untuk mengakhiri sewa, jika masa sewa                      penalties for terminating the lease, if the lease
        merefleksikan adanya opsi dapat mengakhiri                         term reflects exercising the option to terminate.
        sewa. Pembayaran sewa variabel yang tidak                          Variable lease payments that do not depend on
        bergantung pada indeks atau tarif diakui                           an index or a rate are recognized as expenses
        sebagai beban pada periode terjadinya                              in 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
        Grup menggunakan Suku Bunga Pinjaman                               payments, the Group uses its Incremental
        Inkremental (“SBPI”) pada tanggal permulaan                        Borrowing Rate (“IBR”) at the lease
        sewa karena suku bunga implisit dalam sewa                         commencement date because the interest rate
        tidak dapat langsung ditentukan. Setelah                           implicit in the lease is not readily determinable.
        tanggal permulaan, jumlah kewajiban sewa                           After the commencement date, the amount of
        ditingkatkan untuk mencerminkan akresi bunga                       lease liabilities is increased to reflect the
        (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
        nilai tercatat liabilitas sewa diukur kembali jika                 amount of lease liabilities is remeasured if there
        terdapat modifikasi, perubahan masa sewa,                          is a 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.

        Sewa jangka pendek dan sewa dengan aset                            Short-term leases and leases of low-value
        bernilai rendah                                                    assets
        Grup menerapkan pengecualian pengakuan                             The Group applies the short-term lease
        sewa jangka pendek untuk sewa yang jangka                          recognition exemption to its short-term leases
        waktu sewanya pendek (yaitu, sewa yang                             (i.e., those leases that have a lease term of 12
        memiliki jangka waktu sewa 12 bulan atau                           months or less from the commencement date
        kurang dari tanggal permulaan dan tidak                            and do not contain a purchase option).
        memiliki opsi beli).
        Grup      juga    menerapkan   pengecualian                        The Group also applies the lease of low-value
        pengakuan sewa dengan aset bernilai rendah                         assets recognition exemption to leases that are
        untuk sewa yang aset pendasarnya dianggap                          considered to be low value. Lease payments on
        bernilai rendah. Pembayaran sewa untuk sewa                        short-term leases and leases of low-value
        jangka pendek dan sewa dari aset bernilai                          underlying assets are recognized as expense on
        rendah diakui sebagai beban dengan metode                          a straight-line basis over the lease term.
        garis lurus selama masa sewa.



                                                             24
Page 361
                                                                The original consolidated financial statements included herein
                                                                                                  are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                          As of December 31, 2024
          dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
              pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
              kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                    2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                            POLICIES INFORMATION (continued)
     l. Sewa (lanjutan)                                             l. Leases (continued)

        Grup sebagai pesewa                                             The Group as lessor

        Sewa yang dalam pengaturannya Grup tidak                        Leases in which the Group does not transfer
        mengalihkan secara substansial seluruh risiko                   substantially all the risks and rewards incidental
        dan manfaat yang terkait dengan kepemilikan                     to ownership of an asset are classified as
        suatu aset diklasifikasikan sebagai sewa                        operating leases. Lease income arising is
        operasi. Pendapatan sewa yang timbul dicatat                    accounted for on a straight-line basis over the
        dengan metode garis lurus selama masa sewa                      lease terms and is included in other operating
        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
        langsung awal yang terjadi dalam negosiasi                      negotiating and arranging an operating lease
        dan pengaturan sewa operasi ditambahkan ke                      are added to the carrying amount of the leased
        jumlah tercatat dari aset sewaan dan diakui                     asset and recognized over the lease term on
        selama masa sewa atas dasar yang sama                           the same basis as lease income. Contingent
        dengan pendapatan sewa. Sewa kontijensi                         rent are recognized as revenue in the period in
        diakui sebagai pendapatan pada periode                          which they are earned.
        dimana sewa kontijensi tersebut diperoleh.

     m. Aset tetap                                                  m. Fixed assets

        Aset tetap pada awalnya diakui sebesar biaya                    Fixed assets are initially recognized at cost,
        perolehan yang meliputi harga perolehannya                      which comprises its purchase price and any cost
        dan setiap biaya yang dapat diatribusikan                       directly attributable in bringing the asset to the
        langsung untuk membawa aset ke kondisi dan                      location and condition necessary for it to be
        lokasi yang diinginkan agar aset siap digunakan                 capable of operating in the manner intended by
        sesuai intensi manajemen.                                       management.

        Setelah pengakuan awal, aset tetap, kecuali                     After initial recognition, fixed assets, except
        tanah, dinyatakan sebesar biaya perolehan                       land, are carried at its cost less any
        dikurangi akumulasi penyusutan dan akumulasi                    accumulated       depreciation,     and     any
        rugi penurunan nilai.                                           accumulated impairment losses.

        Penyusutan aset tetap dimulai pada saat aset                    Depreciation of fixed assets starts when the
        tersebut siap untuk digunakan sesuai maksud                     asset is available for use in the manner intended
        penggunaannya oleh Perusahaan dan dihitung                      by the Company and its computed by using the
        dengan menggunakan metode garis lurus                           straight-line method based on the estimated
        berdasarkan estimasi masa manfaat ekonomis                      useful lives of assets as follows:
        aset sebagai berikut:




                                                          25
Page 362
                                                                        The original consolidated financial statements included herein
                                                                                                          are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                                 PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                                     AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                                 As of December 31, 2024
           dan untuk Tahun yang Berakhir                                            and for the Year Then Ended
               pada Tanggal Tersebut                                              (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                            unless otherwise stated)
               kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                            2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                    POLICIES INFORMATION (continued)

     m. Aset tetap (lanjutan)                                               m. Fixed assets (continued)

                                                         Tahun/Years

         Bangunan dan prasarana                                 20                                        Building and improvements
         Mesin dan peralatan                                  8 - 25                                       Machinery and equipment
         Tangki dan tabung gas                                8 - 25                                Storage tanks and steel cylinders
         Perabot dan peralatan kantor                         4-8                                               Furniture and fixtures
         Kendaraan                                            4-8                                                            Vehicles

         Grup melakukan pengukuran selanjutnya atas                             The Group applied subsequent measurement of
         aset tetap - tanah dengan menggunakan nilai                            fixed assets-land using fair value because the
         wajar, dikarenakan menurut manajemen Grup                              management of the Group is on the view that
         nilai historis aset tetap - tanah sudah tidak                          acquisition cost of land is no longer relevant to
         relevan terhadap nilai pasar tanah saat ini. Nilai                     the current market value. The fair value of land
         wajar hak atas tanah disajikan berdasakan                              rights is presented based on the valuation
         penilaian yang dilakukan oleh penilai                                  performed by an independent appraiser. The
         independen. Penilaian atas aset tersebut                               valuation of these assets is carried out with
         dilakukan dengan keteraturan yang reguler                              regularity to ensure that the fair value of the
         untuk memastikan bahwa nilai wajar aset yang                           revalued assets is not materially different from
         direvaluasi tidak berbeda secara material                              its carrying amount.
         dengan jumlah tercatatnya.

         Kenaikan yang berasal dari revaluasi aset tetap                        The increase derived from the revaluation of
         tanah langsung dikreditkan ke akun “Surplus                            land is credited directly to the “Revaluation
         Revaluasi” pada penghasilan komprehensif                               Surplus” account in other comprehensive
         lain, kecuali sebelumnya penurunan revaluasi                           income, unless previous revaluation decrease
         atas aset yang sama pernah diakui dalam                                on the same asset had been recognized in the
         laporan     laba    rugi  dan     penghasilan                          consolidated statements of profit or loss and
         komprehensif lain konsolidasian, dalam hal ini                         other comprehensive income. In this case, the
         kenaikan      revaluasi  sehingga      sebesar                         revaluation increment equivalent to the
         penurunan nilai aset akibat revaluasi tersebut,                        decrease in the value of assets due to the
         dikreditkan dalam laporan laba rugi dan                                revaluation, is credited in the consolidated
         penghasilan komprehensif lain konsolidasian.                           statements of profit or loss and other
                                                                                comprehensive income.

         Biaya khusus sehubungan dengan perolehan                               Special costs associated with the acquisition of
         pertama kali hak atas tanah diakui sebagai                             land rights is initially recognized as part of the
         bagian dari biaya perolehan tanah, sedangkan                           cost of land, while the cost of the extension of
         biaya pengurusan perpanjangan hak atas tanah                           rights to land are recognized as intangible
         diakui sebagai aset tak berwujud dan                                   assets and amortized over the life of the land
         diamortisasi sepanjang umur hak atau umur                              rights or economic life, whichever is shorter.
         ekonomis tanah, mana yang lebih pendek.

         Penurunan jumlah tercatat yang berasal dari                            A decrease in the carrying amount derived from
         revaluasi aset tetap tersebut dibebankan dalam                         the revaluation of fixed assets are charged in
         laporan     laba    rugi    dan     penghasilan                        the consolidated statement of profit or loss and
         komprehensif lain konsolidasian apabila                                other comprehensive income when the decline
         penurunan tersebut melebihi saldo surplus                              exceeds the revaluation surplus balance of the
         revaluasi aset yang bersangkutan, jika ada.                            asset concerned, if any.




                                                              26
Page 363
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                             PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                             As of December 31, 2024
            dan untuk Tahun yang Berakhir                                        and for the Year Then Ended
                pada Tanggal Tersebut                                          (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                        unless otherwise stated)
                kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                         2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                 POLICIES INFORMATION (continued)
     m. Aset tetap (lanjutan)                                            m. Fixed assets (continued)
          Biaya konstruksi aset dikapitalisasi sebagai                       The cost of the construction of assets is
          aset tetap dalam proses pembangunan. Biaya                         capitalized as fixed assets under construction.
          bunga dan biaya pinjaman lain, seperti biaya                       Interest and other borrowing cost, such as fees
          provisi pinjaman yang digunakan untuk                              on loans used in financing the construction of a
          mendanai proses pembangunan aset tertentu,                         qualifying assets, are capitalized up to the date
          dikapitalisasi sampai dengan saat proses                           when construction is completed. These costs
          pembangunan tersebut selesai. Biaya-biaya ini                      are reclassified into fixed assets account when
          direklasifikasi ke akun aset tetap pada saat                       the construction or installation is complete.
          proses konstruksi atau pemasangan selesai.                         Depreciation of an asset begins when it is in the
          Penyusutan aset dimulai pada saat aset                             location and condition necessary for it to be
          tersebut berada pada lokasi dan kondisi yang                       capable of operating in the manner intended by
          diinginkan agar aset siap digunakan sesuai                         management.
          dengan keinginan dan maksud manajemen.
          Beban      pemeliharaan      dan     perbaikan                     Repairs and maintenance expenses are taken
          dibebankan pada laba rugi pada saat terjadinya.                    to the profit or loss when they are incurred. The
          Beban pemugaran dan penambahan dalam                               cost of major renovation and restoration is
          jumlah besar dikapitalisasi kepada jumlah                          included in the carrying amount of the related
          tercatat aset terkait bila besar kemungkinan                       asset when it is probable that future economic
          bagi Grup manfaat ekonomi masa depan                               benefits in excess of the originally assessed
          menjadi lebih besar dari standar kinerja awal                      standard of performance of the existing asset
          yang ditetapkan sebelumnya dan disusutkan                          will flow to the Group and is depreciated over
          sepanjang sisa masa manfaat aset terkait.                          the remaining useful life of the related asset.
          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.
     n.   Penurunan nilai aset non-keuangan                              n. Impairment of non-financial assets
          Pada setiap tanggal pelaporan, Grup menilai                       The Group assesses at the each reporting date
          apakah terdapat indikasi suatu aset mengalami                     whether there is an indication that an asset may
          penurunan nilai. Jika terdapat indikasi tersebut                  be impaired. If any such indication exists or
          atau pada saat pengujian penurunan nilai aset                     when annual impairment testing for an asset is
          diperlukan, maka Grup membuat estimasi formal                     required, the Group makes an estimate of the
          jumlah terpulihkan aset tersebut.                                 asset’s recoverable amount.
          Jumlah terpulihkan yang ditentukan untuk aset                      An asset’s recoverable amount is the higher of
          individual adalah jumlah yang lebih tinggi antara                  an asset’s or CGU’s fair value less costs to sell
          nilai wajar aset atau UPK dikurangi biaya untuk                    and its value in use, and is determined for an
          menjual dengan nilai pakainya, kecuali aset                        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
          kelompok aset lain. Jika nilai tercatat aset atau                  groups of assets. Where the carrying amount of
          UPK lebih besar daripada jumlah terpulihkannya,                    an asset or CGU exceeds its recoverable
          maka aset tersebut dipertimbangkan mengalami                       amount, the asset is considered impaired and is
          penurunan nilai dan nilai tercatat aset diturunkan                 written down to its recoverable amount.
          menjadi sebesar jumlah terpulihkannya.
                                                               27
Page 364
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                               PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                               As of December 31, 2024
          dan untuk Tahun yang Berakhir                                          and for the Year Then Ended
              pada Tanggal Tersebut                                            (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                          unless otherwise stated)
              kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                         2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                 POLICIES INFORMATION (continued)

     n. Penurunan       nilai    aset     non-keuangan                   n. Impairment         of     non-financial        assets
        (lanjutan)                                                          (continued)

        Grup mendasarkan perhitungan penurunan nilai                         The Group bases its impairment calculation on
        pada rincian perhitungan anggaran atau                               detailed budgets and forecast calculations
        prakiraan yang disusun secara terpisah untuk                         which are prepared separately for each of the
        masing-masing UPK Grup atas aset individual                          Group’s CGUs to which the individual assets are
        yang dialokasikan. Perhitungan anggaran dan                          allocated. These budgets and forecast
        prakiraan ini secara umum mencakup periode                           calculations are generally covering a period of
        selama lima atau sepuluh tahun sesuai dengan                         five or ten years in accordance with the stability
        stabilitas arus kas perkebunan terkait. Setelah                      of each estate’s cash flows. Beyond the
        periode yang dianggarkan proyeksi arus kas                           forecasted period, the estimated cash flows are
        diestimasi dengan melakukan ekstrapolasi                             determined by extrapolating the forecasted
        proyeksi      yang     dianggarkan      dengan                       cash flows using a steady long term growth rate.
        menggunakan tingkat pertumbuhan jangka
        panjang yang tetap.

        Dalam menghitung nilai pakai, estimasi arus kas                      In assessing the value in use, the estimated net
        masa depan neto didiskontokan ke nilai kini                          future cash flows are discounted to their present
        dengan menggunakan tingkat diskonto sebelum                          value using a pre-tax discount rate that reflects
        pajak yang menggambarkan penilaian pasar kini                        current market assessments of the time value of
        dari nilai waktu uang dan risiko spesifik atas aset.                 money and the risks specific to the asset. In
        Dalam menentukan nilai wajar dikurangi biaya                         determining fair value less costs to sell, recent
        untuk menjual, digunakan harga penawaran                             market transactions are taken into account, if
        pasar terakhir, jika tersedia. Jika tidak terdapat                   available. If no such transactions can be
        transaksi tersebut, Grup menggunakan model                           identified, an appropriate valuation model is
        penilaian yang sesuai untuk menentukan nilai                         used to determine the fair value of the assets.
        wajar      aset.   Perhitungan-perhitungan       ini                 These calculations are corroborated by
        dikuatkan oleh penilaian berganda atau indikator                     valuation multiples or other available fair value
        nilai wajar yang tersedia.                                           indicators.

        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
        dengan fungsi dari aset yang diturunkan nilainya.                    functions of the impaired asset.

        Untuk aset selain goodwill, penilaian dilakukan                      For assets excluding goodwill, an assessment is
        pada akhir setiap tanggal pelaporan apakah                           made at each reporting date as to whether there
        terdapat indikasi bahwa rugi penurunan nilai                         is any indication that previously recognized
        yang telah diakui dalam tahun sebelumnya                             impairment losses may no longer exist or may
        mungkin tidak ada lagi atau mungkin telah                            have decreased. If such indication exists, the
        menurun. Jika indikasi dimaksud ditemukan,                           asset’s or CGU’s recoverable amount is
        maka entitas mengestimasi jumlah terpulihkan                         estimated. A previously recognized impairment
        aset atau UPK tersebut. Kerugian penurunan                           loss for an asset other than goodwill is reversed
        nilai yang telah diakui dalam tahun sebelumnya                       only if there has been a change in the
        untuk aset selain goodwill dibalik hanya jika                        assumptions used to determine the asset’s
        terdapat perubahan asumsi-asumsi yang                                recoverable amount since the last impairment
        digunakan untuk menentukan jumlah terpulihkan                        loss was recognized. If that is the case, the
        aset tersebut sejak rugi penurunan nilai terakhir                    carrying amount of the asset is increased to its
        diakui. Dalam hal ini, jumlah tercatat aset                          recoverable amount. The reversal is limited so
        dinaikkan ke jumlah terpulihkannya. Pembalikan                       that the carrying amount of the assets does not
        tersebut dibatasi sehingga jumlah tercatat aset                      exceed its recoverable amount, nor exceed the
        tidak melebihi jumlah terpulihkannya maupun                          carrying amount that would have been
        jumlah tercatat, neto setelah penyusutan,                            determined, net of depreciation, had no
        seandainya tidak ada rugi penurunan nilai yang                       impairment loss been recognized for the asset
        telah diakui untuk aset tersebut pada                                in prior periods/years.
        peride/tahun sebelumnya.
                                                               28
Page 365
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                           As of December 31, 2024
            dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
                pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
                kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                       2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                               POLICIES INFORMATION (continued)

     n. Penurunan       nilai    aset     non-keuangan                 n. Impairment         of     non-financial        assets
        (lanjutan)                                                        (continued)

        Pembalikan rugi penurunan nilai diakui pada laba                   Reversal of an impairment loss is recognized in
        rugi. Setelah pembalikan tersebut, penyusutan                      the profit or loss. After such a reversal, the
        aset tersebut disesuaikan di periode mendatang                     depreciation charge on the said asset is
        untuk mengalokasikan jumlah tercatat aset yang                     adjusted in future periods to allocate the asset’s
        direvisi, dikurangi nilai sisanya, dengan dasar                    revised carrying amount, less any residual
        yang sistematis selama sisa umur manfaatnya.                       value, on a systematic basis over its remaining
                                                                           useful life.

     o. Pendapatan dari kontrak dengan pelanggan                       o. Revenue from contracts with customers and
        dan pengakuan beban                                               recognition of expenses

        Grup menerapkan PSAK 115: Pendapatan                               The Group has adopted PSAK 115: Revenue
        dari Kontrak dengan Pelanggan, yang                                from Contracts with Customers, which requires
        mensyaratkan pengakuan pendapatan harus                            revenue recognition to fullfill the five steps
        memenuhi lima langkah analisa sebagai                              assessments:
        berikut:

        ·    Identifikasi kontrak dengan pelanggan;                         ·    Identify contract(s) with customer;

        ·    Identifikasi kewajiban pelaksanaan dalam                       ·    Identify the performance obligations in
             kontrak.       Kewajiban      pelaksanaan                           the contracts. Performance obligations
             merupakan janji-janji dalam kontrak untuk                           are promises in a contract to transfer
             menyerahkan barang atau jasa yang                                   goods or services that are having different
             memiliki     karakteristik  berbeda    ke                           characteristic to the customer;
             pelanggan;

        ·    Penetapan      harga transaksi.     Harga                      ·    Determine      the    transaction    price.
             transaksi merupakan jumlah imbalan yang                             Transaction price is the amount of
             berhak diperoleh suatu entitas sebagai                              consideration to which an entity expects to
             kompensasi atas diserahkannya barang                                be entitled in exchange for transferring
             atau jasa yang dijanjikan ke pelanggan.                             promised goods or services to the
             Jika imbalan yang dijanjikan di kontrak                             customer. If the consideration promised in
             mengandung suatu jumlah yang bersifat                               the contract includes a variable amount,
             variable, maka Grup membuat estimasi                                then the Group estimates the amount of
             jumlah imbalan tersebut sebesar jumlah                              consideration to which it expects to be
             yang diharapkan berhak diterima atas                                entitled in exchange for transferring the
             diserahkannya barang atau jasa yang                                 promised goods or services to a customer
             dijanjikan ke pelanggan dikurangi dengan                            less the estimated amount of service level
             estimasi jumlah jaminan kinerja jasa yang                           guarantee which will be paid during the
             akan dibayarkan selama periode kontrak;                             contract period;

        ·    Alokasi harga transaksi ke setiap                              ·    The allocation of the transaction price to
             kewajiban         pelaksanaan        dengan                         each performance obligation on the basis
             menggunakan dasar harga jual berdiri                                of the relative stand-alone selling prices
             sendiri relative dari setiap barang atau jasa                       for each distinct goods or service
             yang dijanjikan di kontrak. Ketika tidak                            promised in the contract. Where these are
             dapat diamati secara langsung, harga jual                           not directly observable, the relative stand-
             berdiri sendiri relative diperkirakan                               alone selling prices is estimated based on
             bedasarkan biaya yang diharapkan                                    expected cost plus margin;
             ditambah marjin;



                                                             29
Page 366
                                                                The original consolidated financial statements included herein
                                                                                                  are in Indonesian language.

              PT SAMATOR INDO GAS TBK                                       PT SAMATOR INDO GAS TBK
                DAN ENTITAS ANAKNYA                                           AND ITS SUBSIDIARIES
               CATATAN ATAS LAPORAN                                       NOTES TO THE CONSOLIDATED
              KEUANGAN KONSOLIDASIAN                                         FINANCIAL STATEMENTS
               Tanggal 31 Desember 2024                                       As of December 31, 2024
             dan untuk Tahun yang Berakhir                                  and for the Year Then Ended
                 pada Tanggal Tersebut                                    (Expressed in millions of Rupiah,
             (Disajikan dalam jutaan Rupiah,                                  unless otherwise stated)
                 kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                    2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                            POLICIES INFORMATION (continued)

     o. Pendapatan dari kontrak dengan pelanggan                    o. Revenue from contracts with customers and
        dan pengakuan beban (lanjutan)                                 recognition of expenses (continued)

        Grup menerapkan PSAK 115: Pendapatan                            The Group has adopted PSAK 115: Revenue
        dari Kontrak dengan Pelanggan, yang                             from Contracts with Customers, which requires
        mensyaratkan pengakuan pendapatan harus                         revenue recognition to fullfill the five steps
        memenuhi lima langkah analisa sebagai                           assessments: (continued)
        berikut: (lanjutan)

        ·     Pengakuan pendapatan ketika kewajiban                      ·    The revenue recognition is when the
              pelaksanaan telah dipenuhi dengan                               performance obligation has been fulfilled
              menyerahkan barang atau jasa yang                               by transferring the promised goods or
              dijanjikan ke pelanggan (ketika pelanggan                       services to the customer (which is when
              telah memiliki kendali atas barang atau                         the customer obtains control of goods or
              jasa tersebut).                                                 services).

        Kewajiban pelaksanaan dapat dipenuhi cara                       A performance obligation may be satisfied at
        sebagai berikut:                                                the following:

        a.     Suatu titik waktu (umumnya janji untuk                   a.    A point in time (typically for promises to
               menyerahkan barang ke pelanggan); atau                         transfer goods to a customer); or

        b.     Suatu periode waktu (umumnya janji untuk                 b.    Over time (typically for promises to transfer
               menyerahkan jasa ke pelanggan). Untuk                          services to a customer). For a performance
               kewajiban pelaksanaan yang dipenuhi                            obligation satisfied over time, the Group
               dalam suatu periode waktu, Grup memilih                        select an appropriate measure of progress
               ukuran penyelesaian yang sesuai untuk                          to determine the amount of revenue that
               penentuan jumlah pendapatan yang harus                         should be recognized as the performance
               diakui   karena    telah   terpenuhinya                        obligation is satisfied.
               kewajiban pelaksanaan.

        Pembayaran harga transaksi berbeda untuk                        Payment of the transaction price differs for each
        setiap kontrak. Aset kontrak diakui ketika                      contracts. A contract asset is recognized once
        jumlah penerimaan dari pelanggan kurang dari                    the consideration paid by customer is less than
        saldo kewajiban pelaksanaan yang telah                          the balance of performance obligation which
        dipenuhi. Kewajiban kontrak diakui ketika                       has been satisfied. A contract liability is
        jumlah penerimaan dari pelanggan lebih dari                     recognized once the consideration paid by
        saldo kewajiban pelaksanaan yang telah                          customer is more than the balance of
        dipenuhi.                                                       performance obligation which has been
                                                                        satisfied.

        Pendapatan sewa                                                 Rental income

        Pendapatan sewa dari sewa operasi diakui                        Rental income from operating leases is
        sebagai pendapatan dengan dasar garis lurus                     recognized on a straight-line basis over the
        selama masa sewa. Biaya langsung awal yang                      term of the relevant lease. Initial direct costs
        terjadi dalam proses negosiasi dan pengaturan                   incurred in negotiating and arranging an
        sewa ditambahkan ke jumlah tercatat dari aset                   operating lease are added to the carrying
        sewaan dan diakui dengan dasar garis lurus                      amount of the leased asset and recognized on
        selama masa sewa. Uang muka sewa yang                           a straight-line basis over the lease term. Rental
        diterima dari penyewa dicatat ke dalam akun                     income received in advance are recorded as
        liabilitas kontrak dan akan diakui sebagai                      contract liability account and recognized as
        pendapatan secara berkala sesuai dengan                         income regularly over the rental periods.
        kontrak sewa yang berlaku.


                                                          30
Page 367
                                                                 The original consolidated financial statements included herein
                                                                                                   are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                           As of December 31, 2024
          dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
              pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
              kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                     2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                             POLICIES INFORMATION (continued)

     o. Pendapatan dari kontrak dengan pelanggan                     o. Revenue from contracts with customers and
        dan pengakuan beban (lanjutan)                                  recognition of expenses (continued)

        Penjualan barang dagang                                          Sale of goods

        Pendapatan dari penjualan barang diakui pada                     Revenue from the sale of goods is recognized
        saat penguasaan aset dialihkan kepada                            at a point in time when control of the asset is
        pelanggan, biasanya pada saat penyerahan                         transferred to the customer, generally on
        barang. Grup telah menyimpulkan bahwa itu                        delivery of the goods. The Group have
        adalah    prinsipal    dalam     pengaturan                      concluded that it is the principal in its revenue
        pendapatannya karena ia mengendalikan                            arrangements because it controls the goods
        barang        sebelum       mengalihkannya                       before transferring them to the customer.
        ke pelanggan.

        Pada saat penjualan, liabilitas pengembalian                     At the point of sale, a refund liability and a
        dana dan penyesuaian terkait terhadap                            corresponding adjustment to revenue is
        pendapatan diakui untuk produk produk yang                       recognized for those products expected to be
        diperkirakan akan diretur. Pada saat yang                        returned. At the same time, the the Group has
        sama, Grup memiliki hak untuk mendapatkan                        a right to recover the product when customers
        kembali produk tersebut ketika pelanggan                         exercise their right of return. Consequently, the
        menggunakan hak retur mereka sehingga Grup                       Group recognizes a right to returned goods
        mengakui hak atas aset barang retur dan                          asset and a corresponding adjustment to cost
        penyesuaian terkait ke harga pokok penjualan.                    of sales.

        Grup menggunakan akumulasi pengalaman                            The the Group uses its accumulated historical
        historisnya untuk mengestimasi jumlah retur                      experience to estimate the number of returns
        pada tingkat portofolio dengan menggunakan                       on a portfolio level using the expected value
        metode nilai ekspektasian. Besar kemungkinan                     method. It is considered highly probable that a
        bahwa pembalikan pendapatan kumulatif yang                       significant reversal in the cumulative revenue
        signifikan tidak akan terjadi mengingat tingkat                  recognized will not occur given the consistent
        pengembalian yang konsisten selama tahun-                        level of returns over previous years.
        tahun sebelumnya.

        Grup mempertimbangkan apakah ada janji lain                      The Group consider whether there are other
        dalam kontrak yang merupakan kewajiban                           promises in the contract that are separate
        pelaksanaan terpisah yang perlu dialokasikan                     performance obligations to which a portion of
        sebagian dari harga transaksi (misalnya                          the transaction price needs to be allocated (e.g
        jaminan, poin loyalitas pelanggan). Dalam                        warranties, customer loyalty points). In
        menentukan harga transaksi untuk penjualan                       determining the transaction price for the sale of
        barang dagang, Grup mempertimbangkan                             goods, the Group considers the effects of
        pengaruh      dari    pertimbangan     variabel,                 variable consideration, existence of significant
        keberadaan komponen pembiayaan yang                              financing component, noncash consideration,
        signifikan, imbalan non tunai, dan imbalan yang                  and consideration payable to the customer (if
        harus dibayarkan kepada pelanggan (jika ada).                    any).




                                                           31
Page 368
                                                               The original consolidated financial statements included herein
                                                                                                 are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                         PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                             AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                         NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                           FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                         As of December 31, 2024
          dan untuk Tahun yang Berakhir                                    and for the Year Then Ended
              pada Tanggal Tersebut                                      (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                    unless otherwise stated)
              kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                   2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                           POLICIES INFORMATION (continued)

     o. Pendapatan dari kontrak dengan pelanggan                   o. Revenue from contracts with customers and
        dan pengakuan beban (lanjutan)                                recognition of expenses (continued)

        Pertimbangan variabel                                          Variable consideration

        Jika imbalan dalam kontrak mencakup jumlah                     If the consideration in a contract includes
        variabel, Grup mengestimasi jumlah imbalan                     a variable amount, the Group estimates the
        yang menjadi haknya sebagai imbalan atas                       amount of consideration to which it will be
        pengalihan     barang   kepada pelanggan.                      entitled in exchange for transferring the goods
        Pertimbangan variabel diestimasi pada awal                     to the customer. The variable consideration is
        kontrak dan dibatasi hingga kemungkinan                        estimated at contract inception and constrained
        besar bahwa pembalikan pendapatan yang                         until it is highly probable that a significant
        signifikan dalam jumlah pendapatan kumulatif                   revenue reversal in the amount of cumulative
        yang diakui tidak akan terjadi ketika                          revenue recognized will not occur when the
        ketidakpastian terkait dengan pertimbangan                     associated uncertainty with the variable
        variabel kemudian diselesaikan.                                consideration is subsequently resolved.

        Jasa instalasi                                                 Installation services

        Grup menyediakan jasa pemasangan baik yang                     The Group provide installation services that are
        dijual terpisah atau digabungkan dengan                        either sold separately or bundled together with
        penjualan barang dagang kepada pelanggan.                      the sale of goods to the customer. The
        Layanan instalasi tidak menyesuaikan atau                      installation services do not significantly
        mengubah aset secara signifikan.                               customize or modify the assets.

        Grup mengakui pendapatan dari jasa                             The Group recognize revenue from installation
        pemasangan dari waktu ke waktu karena                          services over time because the customer
        pelanggan secara bersamaan menerima dan                        simultaneously receives and consumes the
        menggunakan manfaat yang diberikan kepada                      benefit provided to them. The Group use input
        mereka. Grup menggunakan metode input                          method in measuring progress installation
        dalam mengukur kemajuan jasa pemasangan                        services because there is direct relationship
        karena terdapat hubungan langsung antara                       between the Group efforts (i.e., based on labor
        upaya Grup (yaitu berdasarkan jam kerja yang                   hours incurred) and the transfer of services to
        terjadi) dan pengalihan layanan kepada                         the customer. The Group recognize revenue on
        pelanggan. Grup mengakui pendapatan                            the basis of the labour hours expended relative
        berdasarkan jam kerja yang dikeluarkan relatif                 to the total labor hours to complete the service.
        terhadap total jam kerja untuk menyelesaikan
        layanan.

        Aset kontrak pada awalnya diakui untuk                         A contract asset is initially recognized for
        pendapatan yang diperoleh dari jasa instalasi                  revenue earned from installation services
        karena     penerimaan     imbalan     tersebut                 because the receipt of consideration is
        bergantung pada keberhasilan penyelesaian                      conditional on successful completion of the
        instalasi. Setelah penyelesaian pemasangan                     installation. Upon completion of the installation
        dan penerimaan oleh pelanggan, jumlah yang                     and acceptance by the customer, the amount
        diakui sebagai aset kontrak direklasifikasi ke                 recognised as the contract asset is reclassified
        piutang usaha.                                                 to trade receivables.




                                                         32
Page 369
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                                PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                                As of December 31, 2024
          dan untuk Tahun yang Berakhir                                           and for the Year Then Ended
              pada Tanggal Tersebut                                             (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                           unless otherwise stated)
              kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                       2.     SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                 POLICIES INFORMATION (continued)

     o. Pendapatan dari kontrak dengan pelanggan                         o. Revenue from contracts with customers and
        dan pengakuan beban (lanjutan)                                      recognition of expenses (continued)

        Penjualan jasa                                                      Rendering of services

        Pendapatan dari kontrak atas penyediaan jasa                        Revenues from contract to provide services
        diakui dengan acuan pada tingkat penyelesaian                       were recognized based on the percentage of
        berdasarkan kontrak.                                                completion of the contract.

        Pendapatan bunga                                                    Interest income

        Pendapatan bunga diakrual berdasarkan waktu                         Interest income is accrued when incurred, by
        terjadinya dengan acuan jumlah pokok terutang                       reference to the outstanding principal and
        dan tingkat bunga yang berlaku.                                     applicable interest rate.

        Beban                                                               Expenses

        Biaya dan beban adalah penurunan manfaat                            Costs and expenses are decreases in
        ekonomi selama periode akuntansi dalam                              economic benefits during the accounting period
        bentuk arus keluar atau penurunan aset atau                         in the form of outflows or decrease of assets or
        timbulnya kewajiban yang mengakibatkan                              incurrence of liabilities that result in decreases
        penurunan ekuitas, selain yang berkaitan                            in equity, other than those relating to
        dengan distribusi kepada peserta ekuitas.                           distributions to equity participants. Expenses
        Beban diakui pada saat terjadinya.                                  are recognized when incurred.

     p. Transaksi dan saldo dalam mata uang asing                        p. Foreign currency transactions and balances

        Dalam      menyusun       laporan    keuangan                       In preparing the consolidated financial
        konsolidasian, Grup mencatat transaksi dengan                       statements, the Group recorded transactions by
        menggunakan mata uang dari lingkungan                               using the currency of the primary economic
        ekonomi utama Grup beroperasi (“mata uang                           environment in which the Group operates
        fungsional”). Mata uang fungsional Grup adalah                      (“functional currency”). The functional currency
        Rupiah.                                                             of the Group is Indonesian Rupiah.

        Transaksi dalam mata uang asing dicatat dalam                       Transactions involving foreign currencies are
        Rupiah berdasarkan kurs yang berlaku pada                           recorded in Rupiah at the rates of exchange
        saat transaksi dilakukan. Pada tanggal                              prevailing at the time the transactions are made.
        pelaporan, aset dan liabilitas moneter dalam                        At the reporting date, monetary assets and
        mata uang asing dijabarkan sesuai dengan                            liabilities denominated in foreign currencies are
        rata-rata kurs jual dan beli yang diterbitkan oleh                  adjusted to reflect the average of the selling and
        Bank Indonesia pada tanggal transaksi                               buying rates of exchange prevailing at the last
        perbankan terakhir untuk periode yang                               banking transaction date of the period, as
        bersangkutan, dan laba rugi kurs yang timbul,                       published by Bank Indonesia, and any resulting
        dikreditkan atau dibebankan pada periode                            gains or losses are credited or charged to
        bersangkutan yang diakui dalam laporan laba                         current period which recognized in statement of
        rugi dan penghasilan komprehensif lain.                             profit or loss and other comprehensive income.

        Pada tanggal 31 Desember 2024 dan 31                                As of December 31, 2024 and December 31,
        Desember 2023, kurs yang digunakan masing-                          2023, the exchange rates used are as follows:
        masing adalah sebagai berikut:

                                                2024              2023

        1 Dolar Amerika Serikat (US$)               16.162             15.526                      1 United States Dollar (US$)
        1 Dolar Singapura (SG$)                     11.919             11.334                         1 Singapore Dollar (SG$)
        100 Yen Jepang (JPY)                        10.236             10.955                         100 Japanese Yen (JPY)

                                                             33
Page 370
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                              PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                              As of December 31, 2024
          dan untuk Tahun yang Berakhir                                         and for the Year Then Ended
              pada Tanggal Tersebut                                           (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                         unless otherwise stated)
              kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)

     q. Perpajakan                                                      q. Taxation

        Pajak kini                                                          Current tax

        Aset dan liabilitas pajak kini untuk tahun berjalan                 Current income tax assets and liabilities for the
        diukur sebesar jumlah yang diharapkan dapat                         current year are measured at the amount
        direstitusi dari atau dibayarkan kepada otoritas                    expected to be recovered from or paid to the
        perpajakan.                                                         taxation authority.

        Tarif pajak dan peraturan pajak yang digunakan                      The tax rates and tax laws used to compute the
        untuk menghitung jumlah tersebut adalah yang                        amount are those that have been enacted or
        telah berlaku atau secara substantif telah                          substantively enacted as at the reporting date
        berlaku pada tanggal pelaporan di negara                            in the countries where the Group operates and
        tempat Grup beroperasi dan menghasilkan                             generates taxable income.
        pendapatan kena pajak.

        Bunga dan denda disajikan sebagai bagian dari                       Interests and penalties are presented as part
        penghasilan atau beban operasi lain karena                          of other operating income or expenses since
        tidak dianggap sebagai bagian dari beban pajak                      they are not considered as part of the income
        penghasilan.                                                        tax expense.

        Pajak penghasilan kini terkait dengan pos-pos                       Current income tax relating to items
        yang diakui secara langsung di ekuitas diakui                       recognized directly in equity is recognized
        dalam ekuitas dan bukan dalam laporan laba                          in equity and not in the statement of profit or
        rugi. Manajemen secara berkala mengevaluasi                         loss. Management periodically evaluates
        posisi yang diambil dalam Surat Pemberitahuan                       positions taken in the tax returns with respect
        Tahunan (SPT) sehubungan dengan situasi                             to situations in which applicable tax regulations
        di mana peraturan perpajakan yang berlaku                           are subject to interpretation and establishes
        tunduk pada interpretasi dan menetapkan                             provisions where appropriate.
        ketentuan yang sesuai.

        Koreksi terhadap kewajiban perpajakan diakui                        Amendments to tax obligations are recorded
        pada saat surat ketetapan pajak diterima atau,                      when a tax assessment letter is received or, if
        jika diajukan keberatan, pada saat keputusan                        appealed against, when the result of the
        atas keberatan ditetapkan, atau jika mengajukan                     appeal is determined, or, if appealed, by the
        permohonan banding, pada saat keputusan                             time the appeal decision is received, or when
        banding diterima, atau jika mengajukan                              applying for a judicial review, upon request
        permohonan peninjauan kembali, pada saat                            reconsideration is received.
        permohonan peninjauan kembali diterima.




                                                              34
Page 371
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                             PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                             As of December 31, 2024
           dan untuk Tahun yang Berakhir                                        and for the Year Then Ended
               pada Tanggal Tersebut                                          (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                        unless otherwise stated)
               kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)

     q. Perpajakan (lanjutan)                                           q.   Taxation (continued)

         Pajak tangguhan                                                     Deferred tax

         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
         bila kemungkinan besar laba kena pajak akan                         it 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 tidak mempengaruhi laba                                  a transaction that is not a business
            akuntansi maupun laba kena pajak/rugi                               combination and, at the time of the
            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.                                       all or part of the benefit of that deferred tax asset
                                                                             to be utilized.

         Aset pajak tangguhan yang tidak diakui ditinjau                     Unrecognized deferred tax assets are
         ulang pada setiap tanggal pelaporan dan akan                        reassessed at each reporting date and are
         diakui apabila besar kemungkinan bahwa laba                         recognized to the extent that it has become
         kena 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
         diperkirakan 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
         berdasarkan tarif pajak dan peraturan pajak                         have been enacted or substantively enacted as
         yang telah berlaku atau yang secara substantif                      at the reporting date.
         telah berlaku pada tanggal pelaporan.

         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.


                                                              35
Page 372
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

              PT SAMATOR INDO GAS TBK                                             PT SAMATOR INDO GAS TBK
                DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
               CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
              KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
               Tanggal 31 Desember 2024                                             As of December 31, 2024
             dan untuk Tahun yang Berakhir                                        and for the Year Then Ended
                 pada Tanggal Tersebut                                          (Expressed in millions of Rupiah,
             (Disajikan dalam jutaan Rupiah,                                        unless otherwise stated)
                 kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                       2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                               POLICIES INFORMATION (continued)

     q. Perpajakan (lanjutan)                                          q.   Taxation (continued)

         Pajak tangguhan (lanjutan)                                         Deferred tax (continued)

         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 recogn
         tersebut, diakui selanjutnya jika informasi baru                   ised subsequently if new information about facts
         tentang fakta dan keadaan berubah.                                 and circumstances change. The adjustment is
         Penyesuaian tersebut diperlakukan sebagai                          either treated as a reduction in goodwill (as long
         pengurangan goodwill (selama tidak melebihi                        as it does not exceed goodwill) if it was incurred
         goodwill)     jika terjadi    selama     periode                   during the measurement period or recognized in
         pengukuran atau diakui dalam laba rugi.                            profit or loss.

         Grup melakukan saling hapus aset pajak                             The Group offsets deferred tax assets and
         tangguhan dan liabilitas pajak tangguhan jika                      deferred tax liabilities if and only if it has a legally
         dan hanya jika memiliki hak yang berkekuatan                       enforceable right to set off current tax assets
         hukum untuk saling hapus aset pajak kini dan                       and current tax liabilities and the deferred tax
         liabilitas pajak kini dan aset pajak tangguhan                     assets and deferred tax liabilities relate to
         dan liabilitas pajak tangguhan terkait dengan                      income taxes levied by the same taxation
         pajak penghasilan yang dikenakan oleh otoritas                     authority on either the same taxable entity or
         perpajakan yang sama atas baik 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 realise 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                           liabilities or assets are expected to be settled or
         periode masa depan di mana jumlah liabilitas                       recovered.
         atau aset pajak tangguhan yang signifikan
         diharapkan untuk diselesaikan atau dipulihkan.

         Pajak Pertambahan Nilai                                            Value Added Tax

         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                      ·    Where the VAT incurred on a purchase of
              jasa yang tidak dapat dikreditkan, yang                            assets or services is not recoverable, in
              dalam hal ini PPN diakui sebagai bagian dari                       which case the VAT is recognized as part of
              biaya perolehan aset atau sebagai bagian                           the cost of acquisition of the asset or as part
              dari item beban-beban yang terkait; dan                            of the expense item as applicable; and

         ·    Piutang dan utang yang disajikan termasuk                     ·    Receivables and payables that are stated
              dengan jumlah PPN.                                                 with the amount of VAT included.

         Jumlah PPN neto yang diajukan untuk                                The net amount of VAT which is claimed for
         direstitusi, atau terutang kepada, kantor pajak                    restitution from, or payable to, the taxation
         termasuk sebagai bagian dari aset atau liabilitas                  authorities is included as part of assets or
         pada laporan posisi keuangan konsolidasian.                        liabilities in the consolidated statement of
                                                                            financial position.




                                                             36
Page 373
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                              PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                              As of December 31, 2024
            dan untuk Tahun yang Berakhir                                         and for the Year Then Ended
                pada Tanggal Tersebut                                           (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                         unless otherwise stated)
                kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)

     q. Perpajakan (lanjutan)                                           q.     Taxation (continued)

          Pajak final                                                          Final tax

          Sesuai peraturan perpajakan di Indonesia,                            In accordance with the tax regulation in
          pajak final dikenakan atas nilai bruto transaksi,                    Indonesia, final tax is applied to the gross value
          dan tetap dikenakan walaupun atas transaksi                          of transactions, even when the parties carrying
          tersebut pelaku transaksi mengalami kerugian.                        the transaction recognizing losses.

          Pajak final tidak termasuk dalam lingkup yang                        Final tax is scoped out from PSAK 212: Income
          diatur oleh PSAK 212: Pajak Penghasilan.                             Tax.

          Perbedaan antara nilai tercatat dari aset                            The difference between the carrying amount of
          revaluasian dan dasar pengenaan pajak                                a revalued asset and its tax base is
          merupakan perbedaan temporer sehingga                                a temporary difference and gives rise to
          menimbulkan liabilitas atau aset pajak                               a deferred tax liability or asset, except for certain
          tangguhan, kecuali untuk aset tertentu seperti                       asset such as land, which realization is taxed
          tanah yang pada saat realisasinya dikenakan                          with final tax on gross value of transaction.
          pajak final yang dikenakan atas nilai bruto
          transaksi.

     r.   Provisi                                                         r.    Provisions

          Provisi diakui jika Grup memiliki kewajiban kini                      Provisions are recognized when the Group
          (baik bersifat hukum maupun bersifat konstruktif)                     has a present obligation (legal or
          jika, sebagai akibat peristiwa masa lalu, besar                       constructive) where, as a result of a past
          kemungkinan penyelesaian kewajiban tersebut                           event, it is probable that an outflow of
          mengakibatkan arus keluar sumber daya yang                            resources embodying economic benefits will
          mengandung manfaat ekonomi dan estimasi                               be required to settle the obligation and
          yang andal mengenai jumlah kewajiban tersebut                         a reliable estimate can be made of the
          dapat dibuat.                                                         amount of the obligation.

          Provisi ditelaah pada setiap tanggal pelaporan                        Provisions are reviewed at each reporting
          dan disesuaikan untuk mencerminkan estimasi                           date and adjusted to reflect the current best
          terbaik yang paling kini. Jika kemungkinan besar                      estimate. If it is no longer probable that an
          tidak terjadi arus keluar sumber daya yang                            outflow of resources embodying economic
          mengandung        manfaat       ekonomi    untuk                      benefits will be required to settle the
          menyelesaikan liabilitas tersebut, maka provisi                       obligation, the provision is reversed.
          dibatalkan.

      s. Imbalan kerja                                                   s.    Employee benefits

          Perusahaan    menyelenggarakan     program                           The Company has a defined benefit plan
          pensiun manfaat pasti yang meliputi seluruh                          covering all eligible employees.
          karyawan yang memenuhi syarat.

          Pembayaran program manfaat pensiun iuran                             Payments to defined contribution retirement
          pasti diakui sebagai beban pada saat pekerja                         benefit plans are recognised as an expense
          telah memberikan jasa mereka, dimana mereka                          when employees have rendered service entitling
          memperoleh hak atas iuran.                                           them to the contributions.




                                                              37
Page 374
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

               PT SAMATOR INDO GAS TBK                                             PT SAMATOR INDO GAS TBK
                 DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
                Tanggal 31 Desember 2024                                             As of December 31, 2024
              dan untuk Tahun yang Berakhir                                        and for the Year Then Ended
                  pada Tanggal Tersebut                                          (Expressed in millions of Rupiah,
              (Disajikan dalam jutaan Rupiah,                                        unless otherwise stated)
                  kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                           2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                   POLICIES INFORMATION (continued)

     s. Imbalan kerja (lanjutan)                                           s. Employee benefits (continued)

        Grup mencatat penyisihan manfaat tambahan                              The Group provides additional provisions on top
        selain program dana pensiun tersebut di atas                           of the benefits provided under the above-
        untuk memenuhi dan menutup imbalan                                     mentioned defined contribution pension
        minimum yang harus dibayar kepada karyawan-                            programs in order to meet and cover the
        karyawan sesuai dengan Perjanjian Kerja                                minimum benefits required to be paid to the
        Bersama dan Peraturan Pemerintah Pengganti                             qualified employees under Collective Labor
        Undang-undang tentang Cipta Kerja No. 6/2023                           Agreement and Government Regulation in Lieu
        (“UU Cipta Kerja”, (UUCK)). Penyisihan                                 of Law No. 6/2023 (the “Cipta Kerja Law”,
        tambahan     tersebut    diestimasi  dengan                            (UUCK)). The additional provisions are
        menggunakan perhitungan aktuarial metode                               estimated using actuarial calculations with
        “Projected Unit Credit”.                                               “Projected Unit Credit” method.

        Pengukuran kembali, terdiri atas keuntungan                            Re-measurements, comprising of actuarial
        dan kerugian aktuarial, segera diakui pada                             gains and losses, are recognized immediately in
        laporan posisi keuangan konsolidasian dengan                           the consolidated statement of financial position
        pengaruh langsung didebit atau dikreditkan                             with a corresponding debit or credit to retained
        kepada saldo laba melalui PKL pada periode                             earnings through OCI in the period in which they
        terjadinya.    Pengukuran    kembali    tidak                          occur. Re-measurements are not reclassified to
        direklasifikasi ke laba rugi pada periode                              profit or loss in subsequent periods.
        berikutnya.

        Biaya jasa lalu harus diakui sebagai beban pada                        Past service costs are recognized in profit or
        saat yang lebih awal antara:                                           loss at the earlier between:

        i)     ketika    program       amandemen         atau                  i)    the date of the plan amendment or
               kurtailmen terjadi; dan                                                curtailment, and

        ii) ketika      entitas  mengakui    biaya                             ii)   the date the Group recognizes related
            restrukturisasi atau imbalan terminasi                                    restructuring costs.
            terkait.

        Bunga neto dihitung dengan menerapkan                                  Net interest is calculated by applying the
        tingkat diskonto yang digunakan terhadap                               discount rate to the net defined benefit liability.
        liabilitas imbalan kerja. Grup mengakui                                The Group recognizes the following changes in
        perubahan berikut pada kewajiban obligasi neto                         the net defined benefit obligation under “Cost of
        pada akun “Beban Pokok Penjualan” dan                                  Goods Sold” and “General and Administrative
        “Beban Umum dan Administrasi” pada laporan                             Expenses” as appropriate in the consolidated
        laba rugi dan penghasilan komprehensif lain                            statement of profit or loss and other
        konsolidasian:                                                         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
                penyelesaian (curtailment) tidak rutin, dan                          on     curtailments    and     non-routine
                                                                                     settlements, and

        ii)     Beban atau penghasilan bunga neto.                             ii)   Net interest expense or income.

        Instrumen keuangan adalah setiap kontrak                              A financial instrument is any contract that gives
        yang menambah nilai aset keuangan bagi satu                           rise to a financial asset of one entity and
        entitas dan liabilitas keuangan atau ekuitas bagi                     a financial liability or equity instrument of another
        entitas lain.                                                         entity.



                                                                 38
Page 375
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

               PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
                 DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
                Tanggal 31 Desember 2024                                           As of December 31, 2024
              dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
                  pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
              (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
                  kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                      2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                              POLICIES INFORMATION (continued)

     t.   Instrumen keuangan                                          t.   Financial instruments

          Aset keuangan                                                    Financial assets

          Pengakuan dan pengukuran awal                                    Initial recognition and measurement

          Pada pengakuan awal, Grup mengukur aset                          At initial recognition, the Group measures a
          keuangan pada nilai wajarnya ditambah biaya                      financial asset at its fair value plus transaction
          transaksi, dalam hal aset keuangan tidak                         costs, in the case of a financial asset not
          diukur pada nilai wajar melalui laba rugi                        measured at fair value through profit or loss
          (“NWLR”). Piutang usaha yang tidak                               (“FVTPL”). Trade receivables that do not
          mengandung komponen pembiayaan yang                              contain a significant financing component, for
          signifikan, dimana Grup telah menerapkan                         which the Group has applied the practical
          cara praktis, yaitu diukur pada harga transaksi                  expedient are measured at the transaction
          yang ditentukan sesuai PSAK 115, seperti                         price determined under PSAK 115, as
          diungkapkan pada Catatan 2o.                                     disclosed in Note 2o.

          Agar aset keuangan diklasifikasikan dan diukur                   In order for a financial asset to be classified and
          pada biaya perolehan diamortisasi atau                           measured at amortized cost or FVOCI, it needs
          NWPKL, aset keuangan harus menghasilkan                          to give rise to cash flows that are ‘solely
          arus kas yang semata dari pembayaran pokok                       payments of principal and interest (“SPPI”)’ on
          dan bunga (“SPPB”) dari jumlah pokok                             the outstanding principal amount. This
          terutang. Penilaian ini disebut sebagai uji                      assessment is referred to as the SPPI test and
          SPPB dan dilakukan pada tingkat instrumen.                       performed at an instrument level.

          Model bisnis Grup untuk mengelola aset                           The Group’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,                            flows, selling the financial assets, or both.
          penjualan aset keuangan, atau keduanya.

          Pengukuran selanjutnya                                           Subsequent measurement

          Untuk tujuan pengukuran selanjutnya, aset                        For purposes of subsequent measurement,
          keuangan diklasifikasikan dalam empat                            financial assets are classified in four categories:
          kategori:

          ●    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
               pendauran laba dan rugi kumulatif                                 cumulative gains and losses (debt
               (instrumen utang),                                                instruments),

          ●    Aset keuangan pada NWPKL tanpa                              ·     Financial assets designated at FVOCI with
               pendauran laba dan rugi kumulatif setelah                         no recycling of cumulative gains and losses
               penghentian    pengakuan     (instrumen                           upon derecognition (equity instruments),
               ekuitas), dan                                                     and

          ●    Nilai wajar melalui laba rugi (NWLR).                       ·     Fair value through profit or loss (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:

                                                            39
Page 376
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

               PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
                 DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
                Tanggal 31 Desember 2024                                           As of December 31, 2024
              dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
                  pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
              (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
                  kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                      2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                              POLICIES INFORMATION (continued)

     t.   Instrumen keuangan (lanjutan)                               t.   Financial instruments (continued)

          Aset keuangan (lanjutan)                                         Financial assets (continued)

          Pengukuran selanjutnya (lanjutan)                                Subsequent measurement (continued)

          Aset keuangan pada biaya              perolehan                  Financial assets at amortized cost (debt
          diamortisasi (instrumen utang)                                   instruments)

          Grup mengukur aset keuangan pada biaya                           The Group measures their financial assets at
          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
               dengan tujuan untuk memiliki aset                                  a business model with the objective to hold
               keuangan dalam rangka mendapatkan arus                             financial assets in order to collect
               kas kontraktual, dan                                               contractual cash flows, and

          ●    Persyaratan kontraktual dari aset keuangan                  ·      The contractual terms of the financial
               menghasilkan arus kas pada tanggal                                 assets give rise on specified dates to cash
               tertentu yang merupakan SPPB dari jumlah                           flows that 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 effective
          dengan menggunakan metode suku bunga                             interest (“EIR”) method and are subject to
          efektif (“SBE”) dan menjadi subjek penurunan                     impairment. Gains and losses are recognized
          nilai. Keuntungan dan kerugian diakui dalam                      in profit or loss when the asset is derecognized,
          laba rugi pada saat aset dihentikan                              modified or impaired.
          pengakuannya, dimodifikasi atau diturunkan
          nilainya.

          Aset keuangan Grup yang diukur pada biaya                        The Group’s financial assets at amortized cost
          perolehan diamortisasi termasuk kas dan setara                   includes cash and cash equivalents, trade and
          kas, piutang usaha dan lain-lain, dan pinjaman                   other receivables, and loans to related parties
          kepada pihak berelasi yang merupakan bagian                      under other non-current financial assets.
          dari aset keuangan tidak lancar lainnya.

          Penghentian pengakuan                                            Derecognition

          Aset keuangan (atau, sesuai dengan                               A financial asset (or, where applicable, a part
          kondisinya, bagian dari aset keuangan atau                       of a financial asset or part of a group of similar
          bagian dari kelompok aset keuangan serupa)                       financial assets) is primarily derecognized (i.e.,
          terutama dihentikan pengakuannya (yaitu,                         removed from the Group’s consolidated
          dihapuskan dari laporan posisi keuangan                          statement of financial position) when:
          konsolidasian Grup) ketika:

          ●     Hak untuk menerima arus kas dari aset                      ·     The rights to receive cash flows from the asset
                telah berakhir; atau                                             have expired; or




                                                            40
Page 377
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

               PT SAMATOR INDO GAS TBK                                             PT SAMATOR INDO GAS TBK
                 DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
                Tanggal 31 Desember 2024                                             As of December 31, 2024
              dan untuk Tahun yang Berakhir                                        and for the Year Then Ended
                  pada Tanggal Tersebut                                          (Expressed in millions of Rupiah,
              (Disajikan dalam jutaan Rupiah,                                        unless otherwise stated)
                  kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)
     t.   Instrumen keuangan (lanjutan)                                 t.   Financial instruments (continued)

          Aset keuangan (lanjutan)                                           Financial assets (continued)

          Penghentian pengakuan (lanjutan)                                   Derecognition (continued)
          ●     Grup telah mengalihkan haknya untuk                          ·     The Group has transferred its rights to receive
                menerima arus kas dari aset atau                                   cash flows from the asset or has assumed an
                menanggung kewajiban untuk membayar                                obligation to pay the received cash flows in full
                arus kas yang diterima tersebut secara                             without material delay to a third party under a
                penuh tanpa penundaan yang material                                ‘pass-through’ arrangement; and either (a)
                kepada    pihak     ketiga    berdasarkan                          the Group has transferred substantially all the
                kesepakatan ‘pass-through’, dan salah                              risks and rewards of the asset, or (b) the
                satu dari (a) Grup telah mengalihkan
                                                                                   Group has neither transferred nor retained
                secara substansial seluruh risiko dan
                                                                                   substantially all the risks and rewards of the
                manfaat atas aset, atau (b) Grup tidak
                mengalihkan maupun tidak memiliki                                  asset, but has transferred control of the asset
                secara substansial atas seluruh risiko dan
                manfaat    atas    aset,    tetapi    telah
                mengalihkan kendali atas aset.
          Ketika Grup telah mengalihkan haknya untuk                         When the Group has transferred its rights to
          menerima arus kas dari suatu aset atau telah                       receive cash flows from an asset or has
          menandatangani kesepakatan ‘pass-through’,                         entered into a pass-through arrangement, it
          Grup mengevaluasi jika, dan sejauh mana,                           evaluates if, and to what extent, it has retained
          Grup masih mempertahankan risiko dan                               the risks and rewards of ownership. When it
          manfaat atas kepemilikan aset. Ketika Grup                         has neither transferred nor retained
          tidak mengalihkan maupun seluruh risiko dan                        substantially all of the risks and rewards of the
          manfaat atas aset dipertahankan secara                             asset, nor transferred control of the asset, the
          substansial, maupun tidak mengalihkan kendali                      Group continues to recognize the transferred
          atas aset, Grup tetap mengakui aset                                asset to the extent of its continuing
          yang     dialihkan      sebesar     keterlibatan                   involvement. In that case, the Group also
          berkelanjutannya. Dalam kasus tersebut, Grup                       recognizes an associated liability. The
          juga mengakui liabilitas terkait. Aset yang                        transferred asset and the associated liability
          dialihkan dan liabilitas terkait diukur dengan                     are measured on a basis that reflects the rights
          basis yang mencerminkan hak dan kewajiban                          and obligations that the Group has retained.
          yang masih dipertahankan oleh Grup.
          Keterlibatan berkelanjutan dalam bentuk                            Continuing involvement that takes the form of
          jaminan atas aset yang ditransfer, diukur pada                     a 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
          dibutuhkan oleh Grup untuk membayar                                of consideration that the Group could be
          kembali.                                                           required to repay.
          Penurunan nilai                                                    Impairment

          Grup mengakui penyisihan Kerugian Kredit                           The Group 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                           guarantee contracts. ECLs are based on the
          atas perbedaan antara arus kas kontraktual                         difference between the contractual cash flows
          menurut kontrak dan semua arus kas yang                            due in accordance with the contract and all the
          diharapkan akan diterima oleh Grup, yang                           cash flows that the Group expects to receive,
          didiskontokan dengan perkiraan SBE orisinal.                       discounted at an approximation of the original
          Arus kas yang diharapkan mencakup setiap                           EIR. The expected cash flows include any cash
          arus kas dari penjualan agunan yang dimiliki                       flows from the sale of collateral held or other
          atau perbaikan kredit lainnya yang merupakan                       credit enhancements that are integral to the
          bagian yang tidak terpisahkan dalam ketentuan                      contractual terms.
          kontrak.
                                                              41
Page 378
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                           As of December 31, 2024
            dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
                pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
                kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                       2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                               POLICIES INFORMATION (continued)

     t.   Instrumen keuangan (lanjutan)                                t. Financial instruments (continued)

          Aset keuangan (lanjutan)                                         Financial assets (continued)

          Penurunan nilai (lanjutan)                                       Impairment (continued)

          KKE diakui dalam dua tahap. Bila belum                           ECLs are recognized in two stages. When
          terdapat peningkatan risiko kredit signifikan                    there have been significant increases in credit
          sejak pengakuan awal, KKE diakui untuk                           risks since initial recognition, ECLs are
          kerugian kredit yang dihasilkan dari peristiwa                   provided for credit losses that result from
          gagal bayar yang mungkin terjadi dalam jangka                    default events that are possible within the next
          waktu 12 bulan ke depan (KKE 12 bulan).                          12-months (a 12-month ECL). But, when there
          Namun, bila telah terdapat peningkatan                           have been significant increases in credit risks
          signifikan risiko kredit sejak pengakuan awal,                   since initial recognition, a loss allowance is
          penyisihan kerugian diakui untuk kerugian                        recognized for credit losses expected over the
          kredit yang diperkirakan selama sisa umur aset,                  remaining life of the asset, irrespective of
          tanpa mempertimbangkan waktu gagal bayar                         timing of the default (a lifetime ECL).
          (KKE sepanjang umurnya).

          Karena aset kontrak, piutang usaha dan piutang                   Because its contract assets, trade and other
          lain-lainnya   tidak     memiliki   komponen                     receivables do not contain significant financing
          pembiayaan signifikan, Grup menerapkan                           component, the Group applies a simplified
          pendekatan yang disederhanakan dalam                             approach in calculating ECL. Therefore, the
          perhitungan KKE. Oleh karena itu, Grup tidak                     Group does not track changes in credit risk, but
          menelurusi perubahan dalam risiko kredit,                        instead recognizes a loss allowance based on
          namun justru mengakui penyisihan kerugian                        lifetime ECL at each reporting date. The Group
          berdasarkan KKE sepanjang umurnya pada                           established a provision matrix that is based on
          setiap tanggal pelaporan. Grup membentuk                         its historical credit loss experience, adjusted for
          matriks provisi berdasarkan pengalaman                           forward-looking factors specific to the debtors
          kerugian kredit masa lampau, disesuaikan                         and the economic environment.
          dengan perkiraan masa depan (forward-looking)
          atas faktor yang spesifik untuk debitur 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, or as derivatives
          atau derivatif ditetapkan sebagai instrumen                      designated as hedging instruments in an
          lindung nilai pada lindung nilai yang efektif,                   effective hedge, as appropriate.
          sesuai dengan kondisinya.

          Semua liabilitas keuangan diakui pada nilai                      All financial liabilities are recognized initially at
          wajar saat pengakuan awal dan, dalam hal                         fair value and, in the case of loans and
          liabilitas keuangan dilklasifikasi sebagai utang                 borrowings and payables, net of directly
          dan pinjaman, diakui pada nilai wajar setelah                    attributable transaction costs.
          dikurangi biaya transaksi yang dapat
          diatribusikan secara langsung.

          Grup menetapkan liabilitas keuangannya                           The Group designates its financial liabilities as
          sebagai utang dan pinjaman, seperti utang                        loans and borrowings, such as trade and other
          usaha dan lain-lain, beban akrual, liabilitas                    payables, accrued expense, bank loans and
          imbalan kerja jangka pendek, utang bank dan                      non-current other payables - related parties.
          utang lain-lain jangka panjang pihak berelasi.

                                                             42
Page 379
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                          As of December 31, 2024
            dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
                pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
                kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                      2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                              POLICIES INFORMATION (continued)

     t.   Instrumen keuangan (lanjutan)                               t. Financial instruments (continued)

          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 the initial recognition, long-
             pinjaman jangka panjang yang berbunga                            term interest-bearing loans and borrowings
             diukur pada biaya perolehan yang                                 are 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 fees or costs that are an
             yang merupakan bagian tidak terpisahkan                          integral part of the EIR. The EIR
             dari SBE. Amortisasi SBE dicatat sebagai                         amortization is included in finance costs in
             beban keuangan pada laba rugi.                                   the profit or loss.

          ii) Utang dan Akrual                                            ii) Payables and Accruals

             Liabilitas untuk utang usaha dan utang lain-                     Liabilities for current trade and other
             lain jangka pendek, biaya masih harus                            accounts payable, accrued expenses and
             dibayar dan liabilitas imbalan kerja jangka                      short-term employee benefit liability are
             pendek dinyatakan sebesar jumlah tercatat                        stated at carrying amounts (notional
             (jumlah nosional), yang kurang lebih                             amounts), which approximate their fair
             sebesar nilai wajarnya.                                          values.

          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 expires.
          dibatalkan atau kedaluwarsa.




                                                            43
Page 380
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                           As of December 31, 2024
            dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
                pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
                kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                       2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                               POLICIES INFORMATION (continued)

     t.   Instrumen keuangan (lanjutan)                                t. Financial instruments (continued)

          Liabilitas keuangan (lanjutan)                                    Financial liabilities (continued)

          Penghentian pengakuan (lanjutan)                                  Derecognition (continued)

          Ketika sebuah liabilitas keuangan ditukar                         When an existing financial liability is replaced by
          dengan liabilitas keuangan lain dari pemberi                      another from the same lender on substantially
          pinjaman yang sama atas persyaratan yang                          different terms, or the terms of an existing
          secara substansial berbeda, atau bila                             liability are substantially modified, such an
          persyaratan dari liabilitas keuangan tersebut                     exchange or modification is treated as
          secara substansial dimodifikasi, pertukaran                       derecognition of the original liability and
          atau modifikasi persyaratan tersebut dicatat                      recognition of a new liability, and the difference
          sebagai penghentian pengakuan liabilitas                          in the respective carrying amounts is recognized
          keuangan orisinal dan pengakuan liabilitas                        in the profit or loss.
          keuangan baru, dan selisih antara nilai tercatat
          masing-masing liabilitas keuangan tersebut
          diakui pada laba rugi.

          Saling hapus instrumen keuangan                                   Offsetting of financial instruments

          Aset keuangan dan liabilitas keuangan disaling                    Financial assets and financial liabilities are
          hapuskan dan nilai netonya disajikan dalam                        offset, and the net amount reported in the
          laporan posisi keuangan konsolidasian jika, dan                   consolidated statement of financial position if,
          hanya jika, terdapat hak secara hukum untuk                       and only if, there is a currently enforceable legal
          melakukan saling hapus atas jumlah tercatat                       right to offset the recognized amounts and there
          dari aset keuangan dan liabilitas keuangan                        is an intention to settle on a net basis, or to
          tersebut      dan    terdapat  intensi    untuk                   realize the assets and settle the liabilities
          menyelesaikan secara neto, atau untuk                             simultaneously.
          merealisasikan aset dan menyelesaikan
          liabilitas secara bersamaan.

     u.   Laba per saham                                               u. Earnings per share

          Laba per saham dihitung berdasarkan rata-rata                     Earnings per share is computed based on the
          tertimbang jumlah saham yang beredar selama                       weighted average number of issued and fully
          periode yang bersangkutan.                                        paid shares during the period.

          Perusahaan tidak mempunyai efek berpotensi                        The Company has no outstanding dilutive
          saham biasa yang bersifat dilutif pada tanggal                    potential ordinary shares as of December 31,
          31 Desember 2024.                                                 2024.

     v.   Biaya penerbitan emisi obligasi                              v.   Bonds issuance cost

          Biaya yang terjadi sehubungan dengan                              Costs incurred in connection with the Group’s
          penerbitan modal saham Perusahaan kepada                          issuance of share capital to the public were
          publik dikurangkan langsung dengan hasil emisi                    offset directly with the proceeds and presented
          dan disajikan sebagai pengurang akun                              as deduction to additional paid-in capital account
          tambahan modal disetor dalam laporan posisi                       in the consolidated statement of financial
          keuangan konsolidasian.                                           position.




                                                             44
Page 381
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

                 PT SAMATOR INDO GAS TBK                                         PT SAMATOR INDO GAS TBK
                   DAN ENTITAS ANAKNYA                                             AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                         NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                           FINANCIAL STATEMENTS
                  Tanggal 31 Desember 2024                                         As of December 31, 2024
                dan untuk Tahun yang Berakhir                                    and for the Year Then Ended
                    pada Tanggal Tersebut                                      (Expressed in millions of Rupiah,
                (Disajikan dalam jutaan Rupiah,                                    unless otherwise stated)
                    kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)

     w. Informasi segmen                                                w. Segment information

          Untuk tujuan manajemen, Grup dibagi menjadi                        For management purposes, the Group is
          dua segmen operasi berdasarkan produk dan                          organized into two operating segments based
          jasa yang dikelola secara independen oleh                          on their products and services which are
          masing-masing pengelola segmen yang                                independently managed by the respective
          bertanggung jawab atas kinerja dari masing-                        segment managers responsible for the
          masing segmen. Para pengelola segmen                               performance of the respective segments under
          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
          mengalokasikan sumber daya ke masing-                              resources to the segments and to assess the
          masing segmen dan untuk menilai kinerja                            segment performance.
          segmen.

          Pengungkapan tambahan pada masing-                                 Additional disclosures on each of these
          masing segmen terdapat dalam Catatan 45,                           segments are shown in Note 45, including the
          termasuk faktor yang digunakan untuk                               factors used to identify the reportable segments
          mengidentifikasi segmen yang dilaporkan dan                        and the measurement basis of segment
          dasar pengukuran informasi segmen.                                 information.

     x.   Pengukuran Nilai Wajar                                        x.    Fair Value Measurement

          Grup mengukur pada pengakuan awal                                   The Group initially measures financial
          instrumen keuangan, dan aset dan liabilitas                         instruments, and assets and liabilities of the
          yang diperoleh melalui kombinasi bisnis pada                        acquirees upon business combinations at fair
          nilai wajar. Grup juga mengukur jumlah                              value. They also measure certain recoverable
          terpulihkan dari unit penghasil kas (“UPK”)                         amounts of the cash generating unit (“CGU”)
          tertentu berdasarkan nilai wajar dikurangi biaya                    using fair value less cost of disposal (“FVLCD”)
          pelepasan, dan aset keuangan tertentu pada                          and certain financial assets at fair value
          nilai wajar melalui penghasilan komprehensif                        through     other     comprehensive       income
          lain (“NWPKL”).                                                     (“FVOCI”).

          Nilai wajar adalah harga yang akan diterima dari                    Fair value is the price that would be received
          menjual suatu aset atau harga yang akan                             to sell an asset or paid to transfer a liability
          dibayar untuk mengalihkan suatu liabilitas dalam                    in an orderly transaction between market
          transaksi teratur antara pelaku pasar pada                          participants at the measurement date. The fair
          tanggal pengukuran. Pengukuran nilai wajar                          value measurement is based on the
          mengasumsikan bahwa transaksi untuk menjual                         presumption that the transaction to sell the
          aset atau mengalihkan liabilitas terjadi:                           asset or transfer the liability takes place either:

          i)      Di pasar utama untuk aset atau liabilitas                   i)    In the principal market for the asset or
                  tersebut, atau                                                    liability, or

          ii)     Jika tidak terdapat pasar utama, di pasar                   ii)   In the absence of a principal market, in the
                  yang paling menguntungkan untuk aset                              most advantageous market for the asset or
                  atau liabilitas tersebut.                                         liability.

          Pasar utama atau pasar yang paling                                  The principal or the most advantageous market
          menguntungkan tersebut harus dapat diakses                          must be accessible to by the Group.
          oleh Grup.




                                                              45
Page 382
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                             PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                             As of December 31, 2024
            dan untuk Tahun yang Berakhir                                        and for the Year Then Ended
                pada Tanggal Tersebut                                          (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                        unless otherwise stated)
                kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                          2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                  POLICIES INFORMATION (continued)

     x.   Pengukuran Nilai Wajar (lanjutan)                               x. Fair Value Measurement (continued)

          Nilai wajar dari aset atau liabilitas diukur dengan                 The fair value of an asset or a liability is
          menggunakan asumsi yang akan digunakan                              measured using the assumptions that market
          pelaku pasar ketika menentukan harga aset                           participants would use when pricing the asset
          atau liabilitas tersebut, dengan asumsi bahwa                       or liability, assuming that market participants
          pelaku pasar bertindak dalam kepentingan                            act in their economic best interest.
          ekonomi terbaiknya.

          Pengukuran nilai wajar dari suatu aset                              A fair value measurement of a non-financial
          nonkeuangan memperhitungkan kemampuan                               asset takes into account a market participant's
          pelaku pasar untuk menghasilkan manfaat                             ability to generate economic benefits by using
          ekonomik dengan menggunakan aset dalam                              the asset in its highest and best use or by
          penggunaan tertinggi dan terbaiknya atau                            selling it to another market participant that
          dengan menjualnya kepada pelaku pasar lain                          would use the asset in its highest and best use.
          yang akan menggunakan aset tersebut pada
          penggunaan tertinggi dan terbaiknya.

          Grup menggunakan teknik penilaian yang                              The Group uses valuation techniques that are
          sesuai dengan keadaan dan data yang                                 appropriate in the circumstances and for which
          memadai tersedia untuk mengukur nilai wajar,                        sufficient data are available to measure fair
          dengan memaksimalkan masukan (input) yang                           value, maximizing the use of relevant
          dapat diamati (observable) yang relevan dan                         observable inputs and minimizing the use of
          meminimalkan masukan (input) yang tidak dapat                       unobservable inputs.
          diamati (unobservable).

          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 consolidated
          keuangan konsolidasian dikategorikan dalam                            financial statements are categorized within the
          hierarki nilai wajar berdasarkan level masukan                        fair value hierarchy, described as follows,
          (input) paling rendah yang signifikan terhadap                        based on the lowest level input that is
          pengukuran nilai wajar secara keseluruhan                             significant to the fair value measurement as
          sebagai berikut:                                                      a whole:

          i)     Level 1 - Harga kuotasian (tanpa                              i)    Level 1 - Quoted (unadjusted) market
                 penyesuaian) di pasar aktif untuk aset atau                         prices in active markets for identical
                 liabilitas yang identik yang dapat diakses                          assets or liabilities.
                 entitas pada tanggal pengukuran.

          ii)    Level 2 - Teknik penilaian yang                               ii)   Level 2 - Valuation techniques for which
                 menggunakan tingkat masukan (input)                                 the lowest level input that is significant to
                 yang paling rendah yang signifikan                                  the fair value measurement is directly or
                 terhadap pengukuran nilai wajar yang                                indirectly observable.
                 dapat diamati (observable) baik secara
                 langsung atau tidak langsung.

          iii)    Level 3 - Teknik penilaian yang                              i)    Level 3 - Valuation techniques for which
                 menggunakan tingkat masukan (input)                                 the lowest level input that is significant
                 yang paling rendah yang signifikan                                  to the fair value measurement is
                 terhadap pengukuran nilai wajar yang tidak                          unobservable.
                 dapat diamati (unobservable).




                                                                46
Page 383
                                                                 The original consolidated financial statements included herein
                                                                                                   are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                           As of December 31, 2024
          dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
              pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
              kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                      2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                              POLICIES INFORMATION (continued)

     x.   Pengukuran Nilai Wajar (lanjutan)                           x.    Fair Value Measurement (continued)

          Untuk aset dan liabilitas yang diakui pada                        For assets and liabilities that are recognized in
          laporan keuangan konsolidasian secara                             the consolidated financial statements on
          berulang, Grup menentukan apakah terdapat                         a recurring basis, the Group determines
          perpindahan antara level dalam hierarki                           whether transfers have occurred between
          dengan melakukan evaluasi ulang atas                              levels in the hierarchy by re-assessing
          penetapan kategori (berdasarkan level                             categorization (based on the lowest level input
          masukan (input) paling rendah yang signifikan                     that is significant to the fair value
          terhadap pengukuran nilai wajar secara                            measurement as a whole) at the end of each
          keseluruhan) pada tiap akhir periode                              reporting period.
          pelaporan.

          Tim pelaporan keuangan Grup bertanggung-                          The Group’s financial reporting team in charge
          jawab atas penilaian dalam menentukan                             of valuation to determine the policies and
          kebijakan dan prosedur untuk pengukuran nilai                     procedures     for   recurring     fair  value
          wajar berulang, nilai wajar (dikurangi biaya                      measurement, fair value (less costs of
          untuk menjual) UPK (untuk uji penurunan nilai),                   disposal) of CGUs (for impairment test
          dan aset keuangan pada NWPKL.                                     purpose) and financial assets at FVOCI.

          Penilai eksternal terlibat dalam penilaian aset                   External valuers are involved for valuation of
          signifikan. Keterlibatan penilai eksternal                        significant assets, in particular. Involvement of
          ditentukan setiap tahun setelah dibahas dan                       external valuers is decided upon annually after
          disetujui oleh Direksi Perusahaan. Kriteria                       discussion with and approval by the
          pemilihan termasuk pengetahuan pasar,                             Company’s Board of Directors. Selection
          reputasi, independensi dan kemampuan                              criteria include market knowledge, reputation,
          mematuhi standar profesi. Metode penilaian                        independence and whether professional
          dan input yang digunakan dibahas dan                              standards      are     maintained.      Valuation
          diputuskan bersama oleh Grup dan penilai                          techniques and inputs to use were discussed
          eksternal.                                                        and decided by the Group and external
                                                                            valuers.

          Untuk tujuan pengungkapan nilai wajar, Grup                       For the purpose of fair value disclosures, the
          menentukan klasifikasi aset dan liabilitas                        Group has determined classes of assets and
          berdasarkan sifat, karakteristik dan risikonya                    liabilities on the basis of the nature,
          dan level pada hierarki nilai wajar                               characteristics and risks of the asset or
          sebagaimana dijelaskan diatas.                                    liability and the level of the fair value hierarchy
                                                                            as explained above.




                                                            47
Page 384
                                                                 The original consolidated financial statements included herein
                                                                                                   are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                           As of December 31, 2024
          dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
              pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
              kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                      2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                              POLICIES INFORMATION (continued)

     y.   Standar Akuntansi yang telah Diterbitkan                    y.   Accounting Standards Issued but not yet
          namun belum berlaku Efektif                                      Effective

          Mulai efektif pada atau setelah tanggal                          Effective   beginning          on     or     after
          1 Januari 2025                                                   January 1, 2025

          PSAK 117: Kontrak Asuransi                                       PSAK 117: Insurance Contracts

          Standar akuntansi baru yang komprehensif                         A comprehensive new accounting standard
          untuk kontrak asuransi yang mencakup                             for insurance contracts covering recognition
          pengakuan dan pengukuran, penyajian dan                          and     measurement,        presentation    and
          pengungkapan, pada saat berlaku efektif                          disclosure, upon its effective date, PSAK 117
          PSAK 117 akan menggantikan PSAK 104:                             will replace PSAK 104: Insurance Contracts.
          Kontrak Asuransi. PSAK 117 berlaku untuk                         PSAK 117 applies to all types of insurance
          semua jenis kontrak asuransi, jiwa, non-jiwa,                    contracts, life, non-life, direct insurance and
          asuransi langsung dan reasuransi, terlepas dari                  re-insurance, regardless of the entities
          entitas yang menerbitkannya, serta untuk                         issuing them, as well as to certain guarantees
          jaminan dan instrumen keuangan tertentu                          and financial instruments with discretionary
          dengan fitur partisipasi tidak mengikat, serta                   participation features, while a few scope
          beberapa pengecualian ruang lingkup akan                         exceptions will apply. The overall objective of
          berlaku. Tujuan keseluruhan dari PSAK 117                        PSAK 117 is to provide an accounting model
          adalah untuk menyediakan model akuntansi                         for insurance contracts that is more useful
          untuk kontrak asuransi yang lebih bermanfaat                     and consistent for insurers.
          dan konsisten untuk asuradur.

          PSAK 117 berlaku efektif untuk periode                           PSAK 117 is effective for reporting periods
          pelaporan yang dimulai pada atau setelah                         beginning on or after January 1, 2025, with
          tanggal 1 Januari 2025, dengan mensyaratkan                      comparative     figures    required.    Early
          angka      komparatif.    Penerapan     dini                     application is permitted, provided the entity
          diperkenankan bila entitas juga menerapkan                       also applies PSAK 109 and PSAK 115 on or
          PSAK 109 dan PSAK 115 pada atau sebelum                          before the date of initial application of
          tanggal penerapan awal PSAK 117. Standar ini                     PSAK 117. This standard is not expected to
          tidak diharapkan memiliki dampak pada                            have any impact to the financial reporting of
          pelaporan keuangan Grup pada saat diadopsi                       the Group upon first-time adoption.
          untuk pertama kali.

          Amendemen PSAK 221: Pengaruh Perubahan                           Amendment of PSAK 221: The Effects of
          Kurs Valuta Asing - kekurangan ketertukaran                      Changes in Foreign Exchange Rates - lack of
                                                                           interchangeability

          Amendemen ini memperjelas pengaturan                             This amendment clarifies the regulations
          terkait kondisi ketika suatu mata uang tidak                     regarding the conditions when a currency is
          tertukarkan serta pengungkapannya.                               not convertible and its disclosure.




                                                            48
Page 385
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                             PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                             As of December 31, 2024
          dan untuk Tahun yang Berakhir                                        and for the Year Then Ended
              pada Tanggal Tersebut                                          (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                        unless otherwise stated)
              kecuali dinyatakan lain)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                       2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)

     y.   Standar Akuntansi yang telah Diterbitkan                      y.   Accounting Standards Issued but not yet
          namun belum berlaku Efektif (lanjutan)                             Effective (continued)

          Mulai efektif pada atau setelah tanggal                            Effective   beginning    on          or     after
          1 Januari 2025 (lanjutan)                                          January 1, 2025 (continued)

          Amendemen PSAK 221: Pengaruh Perubahan                             Amendment of PSAK 221: The Effects of
          Kurs Valuta Asing - kekurangan ketertukaran                        Changes in Foreign Exchange Rates - lack of
          (lanjutan)                                                         interchangeability (continued)

          Amandemen PSAK 221 berlaku efektif untuk                           Amendment of PSAK 221 are effective for
          periode pelaporan yang dimulai pada atau                           reporting periods beginning on or after
          setelah tanggal 1 Januari 2025, dengan                             January 1, 2025, with early application
          penerapan dini diperkenankan.                                      permitted.

          Standar ini tidak diharapkan memiliki dampak                       This standard is not expected to have any
          pada pelaporan keuangan Grup pada saat                             impact to the financial reporting of the Group
          diadopsi untuk pertama kali.                                       upon first-time adoption.


3.   PERTIMBANGAN, ESTIMASI             DAN     ASUMSI           3.    SIGNIFICANT  ACCOUNTING   JUDGMENTS,
     YANG SIGNIFIKAN                                                   ESTIMATES AND ASSUMPTIONS

     Penyusunan laporan keuangan konsolidasian Grup                    The preparation of the Group’s consolidated
     mengharuskan manajemen untuk membuat                              financial statements requires management to make
     pertimbangan, estimasi dan asumsi yang                            judgments, estimates and assumptions that affect
     mempengaruhi jumlah yang dilaporkan dari                          the reported amounts of revenues, expenses,
     pendapatan, beban, aset dan liabilitas, dan                       assets and liabilities, and the disclosures of
     pengungkapan atas liabilitas kontinjensi, pada akhir              contingent liabilities, at the end of the reporting
     periode pelaporan.                                                periods.

     Ketidakpastian mengenai asumsi dan estimasi                       Uncertainty about these assumptions and estimates
     tersebut dapat mengakibatkan penyesuaian                          could result in outcomes that may require material
     material terhadap nilai tercatat aset dan liabilitas              adjustments to the carrying amounts of the assets
     yang terpengaruh pada periode pelaporan                           and liabilities affected in future periods.
     berikutnya.

     Pertimbangan                                                      Judgments

     Pertimbangan berikut ini dibuat oleh manajemen                    The following judgments are made by management
     dalam rangka penerapan kebijakan akuntansi Grup                   in the process of applying the Group’s accounting
     yang memiliki pengaruh paling signifikan atas                     policies that have the most significant effects on the
     jumlah yang diakui dalam laporan keuangan                         amounts recognized in the consolidated financial
     konsolidasian:                                                    statements:

     Perpajakan                                                        Taxes

     Ketidakpastian atas interpretasi dari peraturan                   Uncertainties exist with respect to the interpretation
     pajak yang kompleks, perubahan peraturan pajak                    of complex tax regulations, changes in tax laws, and
     dan jumlah dan timbulnya penghasilan kena pajak                   the amount and timing of future taxable income,
     di masa depan, dapat menyebabkan penyesuaian                      could necessitate future adjustments to tax income
     di masa depan atas penghasilan dan beban pajak                    and expense already recorded.
     yang telah dicatat.



                                                            49
Page 386
                                                                 The original consolidated financial statements included herein
                                                                                                   are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                           As of December 31, 2024
          dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
              pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
              kecuali dinyatakan lain)


3.   PERTIMBANGAN, ESTIMASI            DAN     ASUMSI           3.   SIGNIFICANT  ACCOUNTING    JUDGMENTS,
     YANG SIGNIFIKAN (lanjutan)                                      ESTIMATES AND ASSUMPTIONS (continued)

     Pertimbangan (lanjutan)                                         Judgments (lanjutan)

     Perpajakan (lanjutan)                                           Taxes (continued)

     Pertimbangan juga dilakukan dalam menentukan                    Judgment is also involved in determining the
     penyisihan atas pajak penghasilan badan.                        provision for corporate income tax. There are
     Terdapat transaksi dan perhitungan tertentu yang                certain transactions and computation for which the
     penentuan pajak akhirnya adalah tidak pasti                     ultimate tax determination is uncertain during the
     sepanjang kegiatan usaha normal.                                ordinary course of business.

     Grup mengakui liabilitas atas pajak penghasilan                 The Group recognizes liabilities for expected
     badan berdasarkan estimasi apakah akan terdapat                 corporate income tax issues based on estimates of
     tambahan pajak penghasilan badan. Penjelasan                    whether additional corporate income tax will be due.
     lebih  rinci  mengenai      pajak   penghasilan                 Further details regarding taxation are disclosed in
     diungkapkan dalam Catatan 39.                                   Note 39.

     Opsi pembaruan dan penghentian dalam kontrak -                  Lease term of contracts with renewal                 and
     Grup sebagai penyewa                                            termination options - the Group as lessee

     Grup memiliki beberapa kontrak sewa yang                        The Group has several lease contracts that include
     mencakup opsi perpanjangan dan terminasi. Grup                  extension and termination options. The Group
     menerapkan pertimbangan dalam mengevaluasi                      applies judgement in evaluating whether it is
     apakah secara wajar akan menggunakan opsi                       reasonably certain to exercise the option to renew
     untuk memperbarui atau mengakhiri sewa. Grup                    or terminate the lease or not. The Group considers
     mempertimbangkan semua faktor relevan yang                      all relevant factors that create an economic
     membentuk insentif ekonomi untuk melakukan                      incentive for them to exercise either the renewal or
     pembaruan atau penghentian. Setelah tanggal                     termination. After the commencement date, the
     permulaan, Grup menilai kembali masa sewa jika                  Group reassesses the lease term if there is
     terdapat peristiwa atau perubahan signifikan yang               a significant event or change in circumstances that
     berada dalam kendalinya dan mempengaruhi                        is within its control and affects its ability to exercise
     kemampuannya untuk menjalankan atau tidak                       or not to exercise the option to renew or to
     menggunakan opsi untuk memperbarui atau untuk                   terminate.
     mengakhiri.

     Pengungkapan lebih lanjut        mengenai    sewa               Further disclosures of leases are made in Note 18.
     terdapat pada Catatan 18.

     Asumsi utama masa depan dan sumber utama                        The key assumptions concerning the future and
     estimasi ketidakpastian lain pada tanggal                       other key sources of uncertainty of estimation at the
     pelaporan yang memiliki risiko signifikan bagi                  reporting date that have a significant risk of causing
     penyesuaian yang material terhadap nilai tercatat               material adjustments to the carrying amounts of
     aset dan liabilitas untuk tahun berikutnya                      assets and liabilities within the next financial year
     diungkapkan di bawah ini. Grup mendasarkan                      are disclosed below. The Group based its
     asumsi dan estimasi pada parameter yang tersedia                assumptions and estimates on parameters
     pada saat laporan keuangan konsolidasian                        available when the consolidated financial
     disusun.    Asumsi     dan     situasi   mengenai               statements were prepared. Existing circumstances
     perkembangan masa depan mungkin berubah                         and assumptions about future developments may
     akibat perubahan pasar atau situasi di luar kendali             change due to market changes or circumstances
     Grup. Perubahan tersebut dicerminkan dalam                      arising beyond the control of the Group. Such
     asumsi terkait pada saat terjadinya.                            changes are reflected in the assumptions when they
                                                                     occur.




                                                           50
Page 387
                                                                 The original consolidated financial statements included herein
                                                                                                   are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                           As of December 31, 2024
          dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
              pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
              kecuali dinyatakan lain)


3.   PERTIMBANGAN, ESTIMASI            DAN     ASUMSI           3.   SIGNIFICANT  ACCOUNTING    JUDGMENTS,
     YANG SIGNIFIKAN (lanjutan)                                      ESTIMATES AND ASSUMPTIONS (continued)

     Estimasi dan Asumsi                                             Estimates and Assumptions

     Penyisihan atas Penurunan Nilai Piutang Usaha                   Allowance for Impairment of Trade Receivables

     Grup menetapkan estimasi penyisihan penurunan                   The Group estimates impairment allowance for
     nilai piutang usaha menggunakan pendekatan                      trade receivables using simplified approach of ECL.
     yang disederhanakan dari KKE. Matriks provisi                   A provision matrix is used to determine ECL for
     digunakan untuk menghitung KKE untuk piutang                    trade receivables, where the provision rates are
     usaha. Tarif provisi didasarkan pada hari                       based on days past due for groupings of various
     tunggakan untuk pengelompokan berbagai segmen                   customer 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. Grup akan melakukan                 customers historical observed loss rates. The
     penyesuaian pengalaman kerugian historis dengan                 Group will adjust the historical observed loss
     informasi berwawasan ke depan. Misalnya, jika                   experience with forward-looking information. For
     prakiraan kondisi ekonomi yang terkait erat dengan              instance, if forecast economic conditions closely
     riwayat tingkat kerugian diperkirakan akan                      related to the historical observed loss are expected
     memburuk pada tahun berikutnya yang dapat                       to deteriorate over the next year which can lead to
     menyebabkan peningkatan jumlah gagal bayar                      an increased number of defaults in the sectors
     pada sektor-sektor pelanggan beroperasi, riwayat                where customers are operating, the historical losses
     tingkat kerugian disesuaikan. Pada setiap tanggal               are adjusted accordingly. At every reporting date,
     pelaporan, riwayat tingkat gagal bayar yang diamati             the 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
     yang diamati secara historis, prakiraan kondisi                 historical observed loss rates, forecast economic
     ekonomi dan KKE, adalah estmasi signifikan.                     conditions and ECLs, is a significant estimate. The
     Jumlah KKE sensitif terhadap perubahan keadaan                  amount of ECLs is sensitive to changes in
     dan prakiraan kondisi ekonomi. Kerugian kredit                  circumstances and of forecast economic conditions.
     historis Grup dan perkiraan kondisi ekonomi                     The Group’s historical observed loss rate and
     mungkin tidak mewakili tingkat gagal bayar                      forecast of economic conditions may not be
     pelanggan aktual di masa depan.                                 representative of customer’s actual default in the
                                                                     future.

     Penyisihan Nilai Realisasi Neto Persediaan                      Allowance for Net Realizable Value of Inventories

     Penyisihan nilai realisasi neto persediaan                      Allowance for net realizable value of inventories is
     diestimasi berdasarkan fakta dan situasi yang                   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              inventories’ own physical conditions, their market
     pasar, estimasi biaya penyelesaian dan estimasi                 selling prices, estimated costs of completion and
     biaya yang timbul untuk penjualan. Penyisihan                   estimated costs to be incurred for their sales. The
     dievaluasi kembali dan disesuaikan jika terdapat                allowance is re-evaluated and adjusted as
     tambahan informasi yang mempengaruhi jumlah                     additional information received affects the amount
     yang diestimasi.                                                estimated.




                                                           51
Page 388
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                            PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                            As of December 31, 2024
          dan untuk Tahun yang Berakhir                                       and for the Year Then Ended
              pada Tanggal Tersebut                                         (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                       unless otherwise stated)
              kecuali dinyatakan lain)


3.   PERTIMBANGAN, ESTIMASI             DAN     ASUMSI           3.   SIGNIFICANT  ACCOUNTING    JUDGMENTS,
     YANG SIGNIFIKAN (lanjutan)                                       ESTIMATES AND ASSUMPTIONS (continued)

     Estimasi dan Asumsi (lanjutan)                                   Estimates and Assumptions (continued)

     Penyusutan Aset Tetap                                            Depreciation of Fixed Assets

     Biaya perolehan aset tetap, termasuk tanaman                     The costs of fixed assets, including bearer plants,
     produktif, disusutkan dengan menggunakan                         are depreciated on a straight-line basis over their
     metode garis lurus berdasarkan taksiran masa                     estimated useful lives. Management estimates the
     manfaat ekonomisnya. Manajemen mengestimasi                      useful lives of these fixed assets to be within 4 to 25
     masa manfaat ekonomis aset tetap antara 4 sampai                 years, which are common life expectancies applied
     dengan 25 tahun, yang merupakan umur yang                        in the industries where the Group conducts its
     secara umum diharapkan dalam industri Grup                       businesses. Changes in the expected level of usage
     menjalankan bisnisnya.      Perubahan tingkat                    and technological development could impact the
     pemakaian dan perkembangan teknologi dapat                       economic useful lives and the residual values of
     mempengaruhi masa manfaat ekonomis dan nilai                     these assets, and therefore future depreciation
     sisa aset, dan karenanya beban penyusutan masa                   charges could be revised.
     depan mungkin direvisi.

     Program Pensiun dan Imbalan Kerja                                Pension Plan and Employee Benefits

     Pengukuran liabilitas imbalan kerja Grup                         The measurement of the Group’ employee benefits
     bergantung pada pemilihan asumsi yang                            liability is dependent on its selection of certain
     digunakan oleh aktuaris independen dalam                         assumptions used by the independent actuaries in
     menghitung jumlah-jumlah tersebut. Asumsi                        calculating such amounts. Those assumptions
     tersebut termasuk antara lain, tingkat diskonto,                 include among others, discount rates, future annual
     tingkat kenaikan gaji tahunan, tingkat pengunduran               salary increase, annual employee turn-over rate,
     diri karyawan tahunan, tingkat kecacatan, umur                   disability rate, retirement age and mortality rate.
     pensiun dan tingkat kematian. Keuntungan atau                    Actuarial gains or losses arising from experience
     kerugian aktuarial yang timbul dari penyesuaian                  adjustments and changes in actuarial assumptions
     dan perubahan dalam asumsi-asumsi aktuarial                      are recognized immediately in the consolidated
     diakui secara langsung pada laporan posisi                       statement of financial position with a corresponding
     keuangan konsolidasian dengan debit atau kredit                  debit or credit to retained earnings through OCI the
     ke saldo laba melalui PKL dalam periode terjadinya.              the period in which they occur.

     Sementara Grup berkeyakinan bahwa asumsi                         While the Group believes that its assumptions are
     tersebut adalah wajar dan sesuai, perbedaan                      reasonable and appropriate, significant differences
     signifikan pada hasil aktual atau perubahan                      in the Group’s actual experiences or significant
     signifikan dalam asumsi yang ditetapkan Grup                     changes in the Group’s assumptions may materially
     dapat mempengaruhi secara material liabilitas                    affect its estimated liabilities for pension and
     diestimasi atas pensiun dan imbalan kerja dan                    employee benefits and net employee benefits
     beban imbalan kerja neto.                                        expense.

     Aset Pajak Tangguhan                                             Deferred Tax Assets

     Aset pajak tangguhan diakui atas seluruh rugi fiskal             Deferred tax assets are recognized for all unused
     yang belum digunakan sepanjang besar                             tax losses to the extent that it is probable that
     kemungkinannya bahwa penghasilan kena pajak                      taxable profit will be available against which the
     akan tersedia sehingga rugi fiskal tersebut dapat                losses can be utilized. Significant management
     digunakan. Estimasi signifikan digunakan oleh                    estimates are required to determine the amount of
     manajemen dalam menentukan jumlah aset pajak                     deferred tax assets that can be recognized, based
     tangguhan yang dapat diakui, berdasarkan saat                    upon the likely timing and the level of future taxable
     penggunaan dan tingkat penghasilan kena pajak                    profits together with future tax planning strategies.
     dan strategi perencanaan pajak masa depan.




                                                            52
Page 389
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                              PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                              As of December 31, 2024
            dan untuk Tahun yang Berakhir                                         and for the Year Then Ended
                pada Tanggal Tersebut                                           (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                         unless otherwise stated)
                kecuali dinyatakan lain)


3.   PERTIMBANGAN, ESTIMASI                  DAN   ASUMSI          3.   SIGNIFICANT  ACCOUNTING    JUDGMENTS,
     YANG SIGNIFIKAN (lanjutan)                                         ESTIMATES AND ASSUMPTIONS (continued)
      Estimasi dan Asumsi (lanjutan)                                    Estimates and Assumptions (continued)

     Estimasi atas Suku Bunga Pinjaman Inkremental                      Estimating the Incremental Borrowing Rate of
     dari Suatu Sewa                                                    a Lease

     Grup tidak dapat langsung menentukan tingkat                       The Group cannot readily determine the interest
     bunga implisit dalam sewa, oleh karena itu, Grup                   rate implicit in the lease, therefore, it uses its IBR to
     menggunakan SBPI untuk mengukur liabilitas                         measure lease liabilities. The IBR is the rate of
     sewa. SBPI adalah tingkat bunga yang harus                         interest that the Group would have to pay to borrow
     dibayar oleh Grup untuk meminjam dalam jangka                      over a similar term.
     waktu yang sama.

     Dengan demikian, SBPI mencerminkan tingkat                         The IBR therefore reflects interest the Group would
     bunga yang harus dibayar oleh Grup, yang perlu                     have to pay, which requires estimation when no
     diestimasi ketika tidak ada tingkat bunga yang                     observable rates are available (such as for entities
     dapat langsung diamati (seperti untuk entitas dalam                within the Group that do not enter into financing
     Grup yang tidak melakukan transaksi pembiayaan)                    transactions) or when they need to be adjusted to
     atau ketika tingkat bunga perlu disesuaikan untuk                  reflect the terms and conditions of the lease.
     mencerminkan persyaratan dan kondisi sewa.
     Grup menetapkan estimasi SBPI menggunakan                          The Group estimates the IBR using observable
     input yang dapat diamati (seperti suku bunga                       inputs (such as market interest rates) when
     pasar) jika tersedia dan diharuskan untuk membuat                  available and is required to make certain entity-
     estimasi spesifik untuk entitas tertentu jika                      specific estimates as necessary.
     diperlukan.


4.   KAS DAN SETARA KAS                                            4.   CASH AND CASH EQUIVALENTS

     Akun ini terdiri dari:                                             This account consists of:
                                                   2024                 2023
     Kas                                                   6.025                 2.504                            Cash on hand
     Bank                                                                                                        Cash in banks
     Rupiah                                                                                                              Rupiah
        PT Bank CIMB Niaga Tbk                            32.778                    31               PT Bank CIMB Niaga Tbk
        PT Bank Mandiri (Persero) Tbk                     21.712                25.160          PT Bank Mandiri (Persero) Tbk
        PT Bank Rakyat Indonesia                                                                    PT Bank Rakyat Indonesia
           (Persero) Tbk                                   7.573               141.123                       (Persero) Tbk
        PT Bank Danamon Indonesia Tbk                      3.416                   456        PT Bank Danamon Indonesia Tbk
        PT Bank Negara Indoneia                                                                     PT Bank Negara Indonesia
           (Persero) Tbk                                   3.552                   302                          (Persero) Tbk
        PT Bank Central Asia Tbk                           3.237                 5.257               PT Bank Central Asia Tbk
        PT Bank OCBC NISP Tbk                              1.775                21.328               PT Bank OCBC NISP Tbk
        PT Bank Pembangunan Daerah                                                              PT Bank Pembangunan Daerah
           Jawa Timur Tbk                                  1.642                   632                     Jawa Timur Tbk
        Lain-lain (di bawah Rp1.000)                       3.275               115.519                Others (below Rp1,000)
     Dolar Amerika Serikat                                                                                   United States Dollar
        PT Bank Mandiri (Persero) Tbk                                                           PT Bank Mandiri (Persero) Tbk
           (US$271.409 pada tahun 2024 dan                                                        (US$271,409 in 2024 and
           (US$289.830 pada tahun 2023)                    4.387                 4.468                 US$289,830 in 2023)
        PT Bank Danamon Indonesia Tbk                                                         PT Bank Danamon Indonesia Tbk
           (US$75.735 pada tahun 2024 dan                                                          (US$ 75,735 in 2024 and
           US$5.740 pada tahun 2023)                       1.224                   88                    US$5,740 in 2023)
        PT Bank OCBC NISP Tbk                                                                        PT Bank OCBC NISP Tbk
          (US$62.293 pada tahun 2024 dan                                                            (US$62,293 in 2024 and
          (US$2.874 pada tahun 2023)                       1.007                    44                   US$2,874 in 2023)
        Lain-lain (di bawah Rp1.000)                       1.138                 3.309                  Others (below Rp1,000)




                                                              53
Page 390
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

              PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
                DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
               CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
              KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
               Tanggal 31 Desember 2024                                          As of December 31, 2024
             dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
                 pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
             (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
                 kecuali dinyatakan lain)


4.   KAS DAN SETARA KAS (lanjutan)                               4.   CASH AND CASH EQUIVALENTS (continued)

     Akun ini terdiri dari: (lanjutan)                                This account consists of: (continued)

                                                2024                  2023

     Dolar Singapura                                                                                        Singapore dollar
        PT Bank Rakyat Indonesia                                                                 PT Bank Rakyat Indonesia
          (Persero) Tbk                                                                                   (Persero) Tbk
          (SG$177 pada tahun 2024 dan                                                               (SG$177 in 2024 and
          (SG$5.708 pada tahun 2023)                       2                    67                    SG$5,708 in 2923)

     Sub-total                                         86.718            317.784                                     Sub-total

     Deposito Berjangka                                                                                      Time Deposits
     Rupiah                                                                                                          Rupiah
       PT Bank Danamon Indonesia Tbk                185.500              101.000          PT Bank Danamon Indonesia Tbk
       PT Bank Rakyat Indonesia                                                                 PT Bank Rakyat Indonesia
          (Persero) Tbk                                49.550                22.595                       (Persero) Tbk
       PT Bank Syariah Indonesia Tbk                   20.000                69.600        PT Bank Syariah Indonesia Tbk
       PT Bank OCBC NISP Tbk                           10.000                     -              PT Bank OCBC NISP Tbk
       BPR Satyadhana Artha                             9.570                   500                BPR Satyadhana Artha
       PT Bank Mandiri (Persero) Tbk                      551                 1.610         PT Bank Mandiri (Persero) Tbk
       PT Bank Negara Indonesia                                                                 PT Bank Negara Indonesia
            (Persero) Tbk                                  53                   53                       (Persero) Tbk
       PT Bank Pembangunan Daerah                                                          PT Bank Pembangunan Daerah
          Jawa Barat dan Banten Tbk                          -               13.100          Jawa Barat dan Banten Tbk
       PT Bank Pembangunan Daerah                                                          PT Bank Pembangunan Daerah
          Jawa Timur                                         -               10.000                         Jawa Timur
       PT Bank Raya Indonesia Tbk                            -                1.000           PT Bank Raya Indonesia Tbk

      Dolar Amerika Serikat                                                                           United States dollar
        PT Bank Rakyat Indoneia                                                                 PT Bank Rakyat Indonesia
           (Persero) Tbk                                                                                 (Persero) Tbk
           (US$1.000.000 pada tahun 2024 dan                                                   (US$1,000,000 in 2024 and
           US$2.000.000 pada tahun 2023)               16.162                30.832              US$2,000,000 in 2023)
        PT Bank Negara Indonesia                                                                PT Bank Negara Indonesia
           (Persero) Tbk                                                                                 (Persero) Tbk
           (US$9.609 pada tahun 2024 dan                                                         (US$9,609 in 2024 and
            US$9.607 pada tahun 2023)                     155                  148                   US$9,607 in 2023)
        PT Bank Danamon Indonesia Tbk                                                     PT Bank Danamon Indonesia Tbk
           (US$250.000)                                      -                3.854                      (US$250,000)

     Sub-total                                      291.541              254.292                                     Sub-total

     Total                                          384.284              574.580                                         Total



     Tidak terdapat saldo kas dan setara kas kepada                   There are no cash and cash equivalents balances to
     pihak berelasi.                                                  related parties.

     Tingkat suku bunga tahunan deposito berjangka                    The interest rate per annum of time deposits are as
     adalah sebagai berikut:                                          follows:
                                           31 Desember 2024/     31 Desember 2023/
                                           Desember 31, 2024     December 31, 2023

     Dolar Amerika Serikat                     3,00%-5,00%        0,25%-4,50%                             United States Dollar
     Rupiah                                    0,59%-7,00%        2,50%-5,00%                                          Rupiah

     Pada tanggal 31 Desember 2024 dan 31 Desember                    As of December 31, 2024 and December, 31 2023,
     2023, tidak terdapat saldo kas dan setara kas yang               there are no cash and cash equivalents balances
     dibatasi penggunaannya.                                          which are restricted for use.



                                                            54
Page 391
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

               PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
                 DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
                Tanggal 31 Desember 2024                                          As of December 31, 2024
              dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
                  pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
              (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
                  kecuali dinyatakan lain)


5.   PIUTANG USAHA                                               5.   TRADE RECEIVABLES

     Rincian piutang usaha berdasarkan pelanggan                      The details of trade receivables based on customers
     adalah sebagai berikut:                                          are as follows:

                                                2024                  2023

     Pihak ketiga:                                                                                                Third parties:
        Pelanggan lokal                             519.849              458.684                        Domestic customers
        Dikurangi cadangan kerugian                                                                      Less: Allowance for
             penurunan nilai                        (19.111)                 (12.443)                 impairment losses

     Sub-total                                      500.738              446.241                                   Sub-total


      Pihak berelasi (Catatan 37a)                  140.254                  85.118                 Related parties (Note 37a)
        Dikurangi cadangan kerugian                                                                      Less: Allowance for
             penurunan nilai                           (6.925)                     -                  impairment losses

        Sub-total                                   133.329                  85.118                                 Sub-total

     Total                                          634.067              531.359                                          Total



     Rincian piutang usaha berdasarkan mata uang                      The details of trade receivables based on currencies
     adalah sebagai berikut:                                          are as follows:

                                                2024                  2023

     Pihak ketiga:                                                                                             Third parties:
        Rupiah                                     512.567               456.439                                  Rupiah
        Dolar Amerika Serikat                                                                        United States Dollar
          (US$450.577 pada tahun 2024 dan                                                      (US$450,577 in 2024 and
          (US$145.641 pada tahun 2023)                 7.282                  2.245               US$145,641 in 2023)

        Sub-total                                   519.849              458.684                                   Sub-total

     Dikurangi cadangan kerugian                                                                          Less: Allowance for
        penurunan nilai                             (19.111)             (12.443)                        impairment losses

        Sub-total                                   500.738              446.241                                   Sub-total

     Pihak berelasi (Catatan 37a)                                                                   Related parties (Note 37a)
          Rupiah                                   140.254                   85.118                                  Rupiah

     Dikurangi cadangan kerugian                                                                          Less: Allowance for
        penurunan nilai                                (6.925)                     -                     impairment losses

        Sub-total                                   133.329                  85.118                                Sub-total

      Total                                         634.067              531.359                                          Total


     Analisis umur piutang usaha adalah sebagai berikut:              Analysis of aging schedule of trade receivables
                                                                      were as follows:

                                                2024                  2023

     Jatuh tempo :                                                                                                         Due:
        Kurang dari 30 hari                        424.005                279.282                           Less than 30 days
        31 - 60 hari                                62.435                 76.206                                 31 - 60 days
        61 - 90 hari                                25.042                 54.112                                 61 - 90 days
        Lebih dari 90 hari                         122.585                121.759                               Over 90 days

     Total                                         634.067                531.359                                          Total




                                                            55
Page 392
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

               PT SAMATOR INDO GAS TBK                                         PT SAMATOR INDO GAS TBK
                 DAN ENTITAS ANAKNYA                                             AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                         NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                           FINANCIAL STATEMENTS
                Tanggal 31 Desember 2024                                         As of December 31, 2024
              dan untuk Tahun yang Berakhir                                    and for the Year Then Ended
                  pada Tanggal Tersebut                                      (Expressed in millions of Rupiah,
              (Disajikan dalam jutaan Rupiah,                                    unless otherwise stated)
                  kecuali dinyatakan lain)


5.   PIUTANG USAHA (lanjutan)                                    5.   TRADE RECEIVABLES (continued)

     Mutasi cadangan kerugian penurunan nilai piutang                 Movement of allowance for impairment losses on
     adalah sebagai berikut:                                          receivables are as follow:

                                                2024                  2023


     Saldo awal tahun                              12.443                     4.338           Balance at beginning of the year
     Penambahan tahun berjalan                     13.593                     8.105                   Addition during the year

     Total                                         26.036                    12.443                                       Total



     Grup menerapkan cadangan kerugian ekspektasian                   The Group apply the lifetime expected loss provision
     sepanjang umurnya untuk seluruh piutang usaha.                   for all trade receivables. To measure the expected
     Untuk mengukur kerugian kredit ekspektasian,                     credit losses, trade receivables have been grouped
     piutang usaha telah dikelompokkan berdasarkan                    based on shared credit risk characteristics and the
     karakteristik risiko kredit dan waktu jatuh tempo                days past due.
     yang serupa.

     Berdasarkan hasil penelaahan terhadap keadaan                    Based on a review of the trade receivables as of
     akun piutang usaha pada tanggal 31 Desember                      December 31, 2024 and December 31, 2023,
     2024 dan 31 Desember 2023, manajemen                             management believes that the allowance for
     berpendapat bahwa cadangan kerugian penurunan                    impairment losses on trade receivables is enough to
     nilai piutang usaha yang dibentuk adalah cukup                   cover possible losses from uncollectible accounts.
     untuk menutup kemungkinan kerugian atas tidak
     tertagih piutang usaha.

     Piutang usaha milik Grup masing-masing sebesar                   The trade receivables of the Group amounting to
     Rp462.078 dan Rp462.078 pada tanggal                             Rp462,078 and Rp462,078 as of December 31,
     31 Desember 2024 dan 31 Desember 2023                            2024 and December 31, 2023, respectively are
     digunakan sebagai jaminan atas utang bank jangka                 pledged as collateral for short-term bank loans and
     pendek dan jangka panjang (Catatan 12 dan 17).                   long-term bank loans (Notes 12 and 17).


6.   PIUTANG LAIN-LAIN                                           6.   OTHER RECEIVABLES

     Akun ini terdiri dari:                                           This account consists of:

                                                2024                  2023

      Pihak ketiga:                                                                                               Third parties:
        Karyawan                                   53.498                    23.391                               Employees
        Lain-lain                                  20.721                    12.765                                   Others
        Dikurangi cadangan kerugian                                                                     Less : Allowance for
          penurunan nilai                              (3.128)                 (450)                   impairment losses

      Sub-total                                    71.091                    35.706                                   Sub-total

      Pihak berelasi (Catatan 37b)                 33.415                    14.052                 Related parties (Note 37b)

      Total                                       104.506                    49.758                                       Total


     Piutang lain-lain kepada pihak ketiga merupakan                  Other receivables to third parties represent
     ganti rugi atas kerusakan botol yang dibebankan                  compensation for damage of steel cylinder which
     kepada pelanggan.                                                charged to the customers.




                                                            56
Page 393
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

               PT SAMATOR INDO GAS TBK                                         PT SAMATOR INDO GAS TBK
                 DAN ENTITAS ANAKNYA                                             AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                         NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                           FINANCIAL STATEMENTS
                Tanggal 31 Desember 2024                                         As of December 31, 2024
              dan untuk Tahun yang Berakhir                                    and for the Year Then Ended
                  pada Tanggal Tersebut                                      (Expressed in millions of Rupiah,
              (Disajikan dalam jutaan Rupiah,                                    unless otherwise stated)
                  kecuali dinyatakan lain)


6.   PIUTANG LAIN-LAIN (lanjutan)                                6.   OTHER RECEIVABLES (continued)

     Piutang lain-lain kepada PT Sandana, pihak                       Other receivables from PT Sandana, related party,
     berelasi, dibebani bunga tahunan sebesar 9% pada                 bears annual interest of 9% as of December 31,
     tanggal 31 Desember 2024 dan 31 Desember 2023                    2024 and 31 December, 2023 and will mature in less
     dan jatuh tempo dalam waktu kurang dari satu tahun               than one year (Note 37b).
     (Catatan 37b).

     Berdasarkan hasil penelaahan terhadap keadaan                    Based on the review of the status of other
     akun piutang lain-lain pada tanggal 31 Desember                  receivables as of December 31, 2024 and
     2024 dan 31 Desember 2023, manajemen                             December 31, 2023, the management believes that
     berpendapat bahwa cadangan kerugian penurunan                    the allowance for impairment losses on other
     nilai piutang lain-lain yang dibentuk adalah cukup               receivables is enough to cover possible losses from
     untuk menutup kemungkinan kerugian atas tidak                    uncollectible other receivables.
     tertagih piutang lain-lain.

7.   PERSEDIAAN                                                  7.   INVENTORIES

     Persediaan terdiri dari:                                         Inventories consists of:
                                                2024                  2023

      Suku cadang dan bahan pembantu              219.341                214.546             Spareparts and indirect materials
      Barang jadi                                 118.892                110.778                               Finished goods
      Barang dagangan                              82.510                 82.161                          Merchandise goods
      Instalasi peralatan gas dalam                                                                 Installation in progress of
         proses penyelesaian                        12.476                   37.339                         gas equipments
      Bahan baku                                    14.541                    5.599                             Raw materials

      Sub-total                                    447.760                450.423                                     Sub-total
      Dikurangi cadangan kerugian                                                                Less allowance for impairment
        penurunan nilai persediaan                     (1.654)               (1.513)                        of inventories

      Total                                       446.106                 448.910                                        Total


     Biaya persediaan yang diakui sebagai beban dan                   The cost of inventories recognised as expense and
     termasuk dalam beban pokok penjualan adalah                      included in the cost of goods sold amounting to
     masing-masing sebesar Rp519.354 dan Rp468.004                    Rp519,354 and Rp468,004 for the period ended on
     untuk masing-masing periode yang berakhir pada                   December 31, 2024 and December 31, 2023,
     tanggal 31 Desember 2024 dan 31 Desember 2023.                   respectively.

     Mutasi cadangan kerugian penurunan            nilai              Movement of allowance of inventories are as
     persediaan adalah sebagai berikut:                               follows:
                                                2024                  2023

     Saldo awal tahun                                   1.513                  481            Balance at beginning of the year
     Penambahan tahun berjalan                            141                1.032                    Addition during the year

     Total                                              1.654                 1.513                                      Total


     Cadangan kerugian penurunan nilai persediaan                     The allowance for impairment of inventories
     merupakan pencadangan atas persediaan slow                       represent allowance for slow moving inventories.
     moving. Manajemen berkeyakinan bahwa cadangan                    Management believes that the provision for decline
     kerugian atas penurunan nilai persediaan cukup                   in value of inventories is adequate to cover losses
     untuk menutup segala kemungkinan kerugian yang                   on inventories.
     timbul atas persediaan tersebut.


                                                            57
Page 394
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                             PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                             As of December 31, 2024
            dan untuk Tahun yang Berakhir                                        and for the Year Then Ended
                pada Tanggal Tersebut                                          (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                        unless otherwise stated)
                kecuali dinyatakan lain)


7.   PERSEDIAAN (lanjutan)                                        7.   INVENTORIES (continued)

     Persediaan dan aset tetap tertentu (Catatan 10)                   Inventories together with fixed assets (Note 10)
     milik Grup diasuransikan secara gabungan terhadap                 owned by the Group are covered by insurance
     risiko kerugian, kebakaran dan risiko lainnya (all                against losses from fire or theft and other risks (all
     risks) berdasarkan paket polis tertentu dengan nilai              risks) under blanket policies amounting to
     pertanggungan persediaan sebesar US$13.592.320                    US$13,592,320      and       Rp266,212      as     of
     dan Rp266.212 pada tanggal 31 Desember 2024                       December 31, 2024 and US$10,970,000 and
     dan US$10.970.000 dan Rp279.352 pada tanggal                      Rp279,352 as of December 31, 2023.
     31 Desember 2023.

     Manajemen      berkeyakinan        bahwa   nilai                  The management believes that the insurance is
     pertanggungan tersebut cukup untuk menutup                        adequate to cover any possible losses from such
     kemungkinan kerugian atas risiko tersebut.                        risks.

     Pihak asuransi merupakan pihak ketiga yang tidak                  The insurer is a third party with no affiliation with the
     memiliki hubungan afiliasi dengan Grup.                           Group.
     Persediaan sebesar Rp401.123 dan Rp398.123                        Inventories amounting to Rp401,123 and
     pada    tanggal   31    Desember    2024   dan                    Rp398,123 as of December 31, 2024 and December
     31 Desember 2023 digunakan sebagai jaminan atas                   31, 2023, respectively, are pledged as collaterals for
     utang bank jangka pendek dan utang bank jangka                    short-term bank loans and long-term bank loans
     panjang (Catatan 12 dan 17).                                      (Notes 12 dan 17).

8.   BIAYA DIBAYAR DI MUKA                                        8.   PREPAID EXPENSES

     Akun ini terdiri dari:                                            This account consists of:
                                                 2024                  2023

      Sewa                                               9.409                 1.569                                       Rent
      Asuransi                                           4.279                 4.514                                  Insurance
      Jasa pemeliharaan                                    848                   956                            Service charge
      Provisi atas utang bank                              420                   255                     Provision of bank loan
      Lain-lain                                          1.480                 3.175                                     Others

      Sub-total                                         16.436                10.469                                  Sub-total

      Bagian lancar                                  15.183                    8.656                            Current portion

      Bagian tidak lancar                               1.253                  1.813                      Non-current portion


     Termasuk di dalam beban dibayar di muka - sewa                    Included in the prepaid expenses - rent are rental of
     merupakan sewa aset tetap dari PT Paladium                        fixed assets from PT Paladium Energi Industri,
     Energi Industri, PT Samator dan Rachmat Harsono,                  PT Samator and Rachmat Harsono, related parties
     pihak berelasi (Catatan 37c) pada tanggal                         (Note 37c) as of December 31, 2024 and
     31 Desember 2024 dan 31 Desember 2023.                            December 31, 2023.

9.   UANG MUKA PEMBELIAN                                          9.   ADVANCE PAYMENTS
     Akun ini terdiri dari:                                            This account consists of:

                                                 2024                  2023

      Pihak ketiga:                                                                                               Third parties:
        Aset tetap                                  100.120               165.160                               Fixed assets
        Lokal                                        19.384                15.980                                      Local
        Impor                                         6.225                 5.185                                     Import
        Sewa                                          5.172                     -                                       Rent

      Sub-total                                     130.901               186.325                                     Sub-total


                                                             58
Page 395
                                                                                          The original consolidated financial statements included herein
                                                                                                                            are in Indonesian language.

               PT SAMATOR INDO GAS TBK                                                                      PT SAMATOR INDO GAS TBK
                 DAN ENTITAS ANAKNYA                                                                          AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                                      NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                                        FINANCIAL STATEMENTS
                Tanggal 31 Desember 2024                                                                      As of December 31, 2024
              dan untuk Tahun yang Berakhir                                                                 and for the Year Then Ended
                  pada Tanggal Tersebut                                                                   (Expressed in millions of Rupiah,
              (Disajikan dalam jutaan Rupiah,                                                                 unless otherwise stated)
                  kecuali dinyatakan lain)


9.   UANG MUKA PEMBELIAN (lanjutan)                                                     9.      ADVANCE PAYMENTS (continued)
     Akun ini terdiri dari: (lanjutan)                                                          This account consists of: (continued)

                                                                  2024                         2023

      Pihak berelasi (Catatan 37d):                                                                                                     Related parties (Note 37d):
        Aset tetap                                                   65.596                              47.965                                    Fixed assets
        Lokal                                                        14.781                               7.832                                            Local

      Sub-total                                                      80.377                              55.797                                                Sub-total

      Total                                                         211.278                             242.122                                                     Total

      Bagian jangka pendek                                           40.390                              28.997                                        Current portion

      Bagian jangka panjang                                         170.888                             213.125                                 Non-current portion


     Pada tanggal 31 Desember 2024 dan 31 Desember                                              As of December 31, 2024 and December 31, 2023,
     2023, jumlah uang muka perolehan aset tetap yang                                           advances for the acquisition of fixed assets that had
     telah direklasifikasi ke aset tetap masing-masing                                          been reclassified to fixed assets amounting to
     sebesar Rp116.554 dan Rp17.763 (Catatan 10).                                               Rp116,554 and Rp17,763, respectively (Note 10).


10. ASET TETAP                                                                          10. FIXED ASSETS

     Saldo dan mutasi aset tetap untuk periode yang                                             Balance and movement of fixed assets for the period
     berakhir pada tanggal 31 Desember 2024 dan                                                 ended December 31, 2024 and December 31, 2023
     31 Desember 2023 adalah sebagai berikut:                                                   are as follows:
                                                                               2024

                                  Saldo Awal/                                                                                Saldo Akhir/
                                   Beginning        Penambahan/   Pengurangan/        Revaluasi/          Reklasifikasi/       Ending
                                    Balance           Additions    Deductions         Revaluation        Reclassifications     Balance

      Biaya perolehan                                                                                                                                    Acquisition cost

      Kepemilikan langsung                                                                                                                               Direct ownership
      Tanah                            1.243.480          6.699              (88)            (13.362)*                -         1.236.729                            Land
      Bangunan dan prasarana             620.447         54.236                 -                  -             49.225           723.908      Building and improvements
      Mesin dan peralatan              4.601.295        387.448          (19.605)                  -             39.254         5.008.392       Machinery and equipment
      Tangki dan tabung gas            1.395.616        109.577          (27.823)                  -            107.619         1.584.989 Storage tanks and steel cylinder
      Perabotan dan peralatan
         kantor                          84.226           8.528           (1.018)                   -              1.635           93.371            Furniture and fixtures
      Kendaraan                         136.700          11.054           (9.614)                   -             11.435          149.575                         Vehicles

      Sub-total                        8.081.764        577.542          (58.148)            (13.362)*          209.168         8.796.964                        Sub-total

      Aset tetap dalam
         pembangunan                                                                                                                             Construction in progress
      Bangunan dan prasarana             49.976           6.126                -                    -            (49.142)           6.960      Building and improvements
      Mesin dan peralatan                51.905          87.051                -                    -            (39.337)          99.619       Machinery and equipment
      Tangki dan tabung gas              38.913           6.954                -                    -            (44.660)           1.207 Storage tanks and steel cylinder
      Perabotan dan peralatan
         kantor                                 -            35                -                    -                (35)                   -        Furniture and fixtures

      Sub-total                         140.794         100.166                                                 (133.174)         107.786                        Sub-total


      Aset hak guna                                                                                                                                   Rights-of-use asset
      Tanah dan bangunan                328.664          14.168                -                    -                  -          342.832        Landrights and buildings
      Mesin dan peralatan                58.840          13.965                -                    -                  -           72.805       Machinery and equipment
      Tangki dan tabung gas             157.902          22.890                -                    -            (62.959)         117.833 Storage tanks and steel cylinder
      Kendaraan                          44.224          23.841                -                    -            (11.435)          56.630                         Vehicle
      Perabotan dan peralatan kantor      1.600               -                -                    -             (1.600)               -            Furniture and fixture

      Sub-total                         591.230          74.864                                                  (75.994)         590.100                        Sub-total

      Total                            8.813.788        752.572          (58.148)            (13.362)                  -        9.494.850                            Total


     *Pada tahun 2024 terdapat penyesuaian atas surplus revaluasi                               *In 2024, there is an adjustment of revaluation surplus on land.
     tanah.


                                                                               59
Page 396
                                                                                     The original consolidated financial statements included herein
                                                                                                                       are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                                                  PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                                      AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                                                  NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                                                    FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                                                  As of December 31, 2024
            dan untuk Tahun yang Berakhir                                                             and for the Year Then Ended
                pada Tanggal Tersebut                                                               (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                                             unless otherwise stated)
                kecuali dinyatakan lain)


10. ASET TETAP (lanjutan)                                                          10. FIXED ASSETS (continued)

   Saldo dan mutasi aset tetap untuk periode yang                                        Balance and movement of fixed assets for the period
   berakhir pada tanggal 31 Desember 2024 dan                                            ended December 31, 2024 and December 31, 2023
   31 Desember 2023 adalah sebagai berikut:                                              are as follows: (continued)
   (lanjutan)
                                                                          2024

                                Saldo Awal/                                                                            Saldo Akhir/
                                 Beginning       Penambahan/   Pengurangan/      Revaluasi/         Reklasifikasi/       Ending
                                  Balance          Additions    Deductions       Revaluation       Reclassifications     Balance


    Akumulasi penyusutan                                                                                                                  Accumulated depreciation

    Kepemilikan langsung                                                                                                                           Direct ownership
    Bangunan dan prasarana             231.961        32.332               -                   -                 -          264.293      Building and improvements
    Mesin dan peralatan              1.642.246       230.081         (4.493)                   -                 -        1.867.834       Machinery and equipment
    Tangki dan tabung gas              845.042        84.303         (4.302)                   -            19.621          944.664 Storage tanks and steel cylinder
    Perabotan dan peralatan
       kantor                          57.978          8.251           (947)                   -             1.600           66.882            Furniture and fixtures
    Kendaraan                          94.672         12.762         (7.524)                   -             5.543          105.453                         Vehicles

    Sub-total                        2.871.899       367.729        (17.266)                   -            26.764        3.249.126                         Sub-total


    Aset hak guna                                                                                                                                Rights-of-use asset
    Tanah dan bangunan                102.541         23.544              -                    -                 -          126.085         Land rights and buildings
    Mesin dan peralatan                 9.175          4.390              -                    -                 -           13.565         Machine and equipments
                                                                                                                                                   Storage tanks and
    Tangki dan tabung gas              27.524          8.865              -                    -           (19.621)          16.768                   steel cylinder
    Kendaraan                           9.683          6.705              -                    -            (5.543)          10.845                            Vehicle
    Perabotan dan
       peralatan kantor                 1.233            367              -                    -            (1.600)                   -          Furniture and fixture

    Sub-total                         150.156         43.871              -                    -           (26.764)         167.263                         Sub-total

    Total                            3.022.055       411.600        (17.266)                   -                 -        3.416.389                             Total

    Nilai Buku                       5.791.733                                                                            6.078.461                 Net Book Value



                                                                          2023

                                Saldo Awal/                                                                            Saldo Akhir/
                                 Beginning       Penambahan/   Pengurangan/      Revaluasi/         Reklasifikasi/       Ending
                                  Balance          Additions    Deductions       Revaluation       Reclassifications     Balance

    Biaya perolehan                                                                                                                                Acquisition cost

    Kepemilikan langsung                                                                                                                           Direct ownership
    Tanah                            1.237.147         6.333               -                   -                 -        1.243.480                            Land
    Bangunan dan prasarana             608.071         2.334               -                   -            10.042          620.447      Building and improvements
    Mesin dan peralatan              4.434.651       109.835        (18.345)                   -            75.154        4.601.295       Machinery and equipment
    Tangki dan tabung gas            1.283.520        61.683        (23.309)                   -            73.722        1.395.616 Storage tanks and steel cylinder
    Perabotan dan peralatan
       kantor                          73.912         10.462           (323)                   -               175           84.226            Furniture and fixtures
    Kendaraan                         118.740          9.641         (5.765)                   -            14.084          136.700                         Vehicles

    Sub-total                        7.756.041       200.288        (47.742)                   -          173.177         8.081.764                         Sub-total

    Aset tetap dalam pembangunan                                                                                                           Construction in progress
    Bangunan dan prasarana             11.261         48.757              -                    -          (10.042)           49.976      Building and improvements
    Mesin dan peralatan                92.547         31.734              -                    -          (72.376)           51.905       Machinery and equipment
    Tangki dan tabung gas               1.723         47.040              -                    -           (9.850)           38.913 Storage tanks and steel cylinder
    Perabotan dan peralatan
       kantor                             117             58              -                    -             (175)                    -        Furniture and fixtures
    Kendaraan                             494            488              -                    -             (982)                    -                      Vehicle

    Sub-total                         106.142        128.077              -                    -          (93.425)          140.794                         Sub-total


    Aset hak guna                                                                                                                               Rights-of-use asset
    Tanah dan bangunan                297.084         31.580              -                    -                 -          328.664        Landrights and buildings
    Mesin dan peralatan                60.786            832              -                    -           (2.778)           58.840       Machinery and equipment
    Tangki dan tabung gas             203.669         18.105              -                    -          (63.872)          157.902 Storage tanks and steel cylinder
    Kendaraan                          46.895         10.431              -                    -          (13.102)           44.224                         Vehicle
    Perabotan dan peralatan kantor      1.600              -              -                    -                 -            1.600            Furniture and fixture

    Sub-total                         610.034         60.948              -                    -          (79.752)          591.230                         Sub-total

    Total                            8.472.217       389.313        (47.742)                   -                 -        8.813.788                             Total




                                                                          60
Page 397
                                                                                    The original consolidated financial statements included herein
                                                                                                                      are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                                                 PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                                     AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                                                 NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                                                   FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                                                 As of December 31, 2024
            dan untuk Tahun yang Berakhir                                                            and for the Year Then Ended
                pada Tanggal Tersebut                                                              (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                                            unless otherwise stated)
                kecuali dinyatakan lain)


10. ASET TETAP (lanjutan)                                                         10. FIXED ASSETS (continued)

   Saldo dan mutasi aset tetap untuk periode yang                                       Balance and movement of fixed assets for the period
   berakhir pada tanggal 31 Desember 2024 dan                                           ended December 31, 2024 and December 31, 2023
   31 Desember 2023 adalah sebagai berikut:                                             are as follows: (continued)
   (lanjutan)
                                                                         2023

                              Saldo Awal/                                                                             Saldo Akhir/
                               Beginning     Penambahan/   Pengurangan/         Revaluasi/         Reklasifikasi/       Ending
                                Balance        Additions    Deductions          Revaluation       Reclassifications     Balance


    Akumulasi penyusutan                                                                                                               Accumulated depreciation

    Kepemilikan langsung                                                                                                                          Direct ownership
    Bangunan dan prasarana         201.924        30.037                 -                    -                 -          231.961      Building and improvements
    Mesin dan peralatan          1.450.997       205.305          (15.417)                    -             1.361        1.642.246       Machinery and equipment
    Tangki dan tabung gas          738.056        91.138           (4.834)                    -            20.682          845.042 Storage tanks and steel cylinder
    Perabotan dan peralatan
       kantor                      50.833          7.426             (281)                    -                 -           57.978            Furniture and fixtures
    Kendaraan                      82.251         11.685           (5.751)                    -             6.487           94.672                         Vehicles

    Sub-total                    2.524.061       345.591          (26.283)                    -            28.530        2.871.899                        Sub-total


    Aset hak guna                                                                                                                              Rights-of-use asset
    Tanah dan bangunan             78.995         23.546                 -                    -                 -          102.541        Land rights and buildings
    Mesin dan peralatan             6.064          4.472                 -                    -            (1.361)           9.175        Machine and equipments
                                                                                                                                                 Storage tanks and
    Tangki dan tabung gas          36.811         11.395                 -                    -           (20.682)          27.524                  steel cylinder
    Kendaraan                      10.814          5.356                 -                    -            (6.487)           9.683                           Vehicle
    Perabotan dan
       peralatan kantor               833            400                 -                    -                 -            1.233             Furniture and fixture

    Sub-total                     133.517         45.169                 -                    -           (28.530)         150.156                        Sub-total

    Total                        2.657.578       390.760          (26.283)                    -                 -        3.022.055                            Total

    Nilai Buku                   5.814.639                                                                               5.791.733                Net Book Value


   Pada tanggal 31 Desember 2024 dan 31 Desember                                        As of December 31, 2024 and December 31, 2023
   2023, penambahan aset tetap termasuk reklasifikasi                                   additions of fixed assets included reclassification of
   dari uang muka pembelian masing-masing sebesar                                       advance payment to suppliers amounting to
   Rp116.554 dan Rp17.763 (Catatan 9 dan 42).                                           Rp116,554 and Rp17,763 respectively (Notes 9 and
                                                                                        42).

   Pengurangan nilai buku aset tetap pemilikan                                          The disposal of direct ownership of fixed assets
   langsung adalah sebagai berikut:                                                     book value are as follows:
                                                           2024                        2023


    Penjualan                                                      4.631                           2.785                                          Sales
    Jual dan sewa-balik aset hak- guna                            36.163                          18.674      Sale and leaseback of right-of-use assets
    Penghapusan aset tetap                                            88                               -                                       Write-off

    Total                                                         40.882                           21.459                                                    Total



   Penjualan aset tetap pemilikan langsung adalah                                       The sale direct ownership of fixed assets are as
   sebagai berikut:                                                                     follows:
                                                           2024                        2023

    Harga jual                                                     7.585                           7.692                                            Sales price
    Nilai buku                                                    (4.719)                         (2.785)                                       Net book value

    Laba penjualan aset tetap                                                                                                            Gain on disposal
      (Catatan 34)                                                2.866                            4.907                         of fixed asset (Note 34)



                                                                        61
Page 398
                                                                           The original consolidated financial statements included herein
                                                                                                             are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                                    PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                        AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                                    NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                                      FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                                    As of December 31, 2024
            dan untuk Tahun yang Berakhir                                               and for the Year Then Ended
                pada Tanggal Tersebut                                                 (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                               unless otherwise stated)
                kecuali dinyatakan lain)


10. ASET TETAP (lanjutan)                                                  10. FIXED ASSETS (continued)

   Transaksi jual dan sewa-balik                 aset     sewa                 Sale and leaseback of assets under finance lease
   pembiayaan adalah sebagai berikut:                                          transaction are as follows:
                                                        2024                  2023

    Harga jual                                                 36.515                19.369                                 Sales price
    Nilai buku jual dan sewa-balik                                                                          Net book value of sale and
       aset sewa pembiayaan                                (36.163)                  (18.674)   leaseback assets under finance lease

    Laba penjualan aset tetap                                    352                    695               Gain on disposal fixed assets
    Laba terkait hak yang
      dipertahankan                                                 -                   431          Gain relating to the rights retained


    Laba atas hak yang dialihkan                                 352                    264                 Gain on rights transferred


   Beban penyusutan yang dibebankan pada laporan                               Depreciation expenses charged to the consolidated
   laba rugi dan penghasilan komprehensif lain                                 statements of profit or loss and other
   konsolidasian adalah sebagai berikut:                                       comprehensive income as follows:
                                                        2024                  2023


    Beban pokok penjualan                                  281.867                251.164                             Cost of goods sold
    Beban penjualan (Catatan 32)                            82.816                 93.684                    Selling expenses (Note 32)
    Beban umum dan administrasi                                                                              General and administrative
      (Catatan 33)                                             46.917                45.912                       expenses (Note 33)

    Total                                                  411.600                390.760                                           Total


   Aset dalam penyelesaian terdiri dari:                                       Construction in-progress consists of the following:

                                       Persentase                                 Perkiraan Waktu
                                     Penyelesaian/                                 Penyelesaian/
                                     Percentage of   Biaya Perolehan/            Estimated Time of
   31 Desember 2024                   Completion     Acquisition Cost               Completion                        December 31, 2024


   Bangunan dan prasarana                      30%                 6.960                              2025     Building and improvements
   Mesin dan peralatan                         25%                99.619                         2025-2026      Machinery and equipment
   Tangki dan tabung gas                       94%                 1.207                              2025 Storage tanks and steel cylinder

   Total                                                         107.786                                                             Total



                                       Persentase                                 Perkiraan Waktu
                                     Penyelesaian/                                 Penyelesaian/
                                     Percentage of   Biaya Perolehan/            Estimated Time of
   31 Desember 2023                   Completion     Acquisition Cost               Completion                        December 31, 2023

   Bangunan dan prasarana                      57%                49.976                         2024-2025     Building and improvements
   Mesin dan peralatan                         11%                51.905                         2024-2026      Machinery and equipment
   Tangki dan tabung gas                       62%                38.913                              2024 Storage tanks and steel cylinder

   Total                                                         140.794                                                             Total


   Pada tanggal 31 Desember 2024 dan 31 Desember                                 As of December 31, 2024 and December 31,
   2023, tidak terdapat hambatan yang signifikan dalam                           2023, there were no significant obstacles in the
   penyelesaian aset dalam penyelesaian di atas.                                 completion of the construction in-progress.




                                                                    62
Page 399
                                                               The original consolidated financial statements included herein
                                                                                                 are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                          As of December 31, 2024
         dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
             pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
             kecuali dinyatakan lain)


10. ASET TETAP (lanjutan)                                      10. FIXED ASSETS (continued)

   Pada tanggal 31 Desember              2024 dan                 As of December 31, 2024 and 31 December 2023,
   31 Desember 2023, jumlah tercatat bruto dari setiap            the gross carrying amount of fixed assets that have
   aset tetap yang telah disusutkan penuh dan masih               been fully depreciated and still in use amounting to
   digunakan masing-masing sebesar Rp755.913 dan                  Rp755,913 and Rp695,213, respectively.
   Rp695.213.

   Manajemen Grup menyatakan bahwa tidak terdapat                 The Group management stated that there is no fixed
   aset tetap yang masih memiliki nilai buku namun                assets with remaining book value but not used.
   tidak digunakan.

   Dua lahan tanah yang dimiliki oleh SMB, Entitas                The title rights of two parcels of land owned by SMB,
   Anak, yang berlokasi di Mengwi, Badung, Bali                   a Subsidiary, located in Mengwi, Badung, Bali and
   dengan luas tanah 4.700 m2 dan berlokasi di                    Buleleng, Banyuasri, Bali with total area of 4,700 m2
   Buleleng, Banyuasri, Bali dengan luas tanah 1,760              and 1,760 m2, respectively, have not been
   m2 belum atas nama SMB.                                        transferred to SMB.

   Aset bangunan dan mesin milik RG, Entitas Anak,                Building and machinery of RG, a subsidiary, was
   dibangun di atas tanah milik PT Sumi Asih                      constructed on the land rights of PT Sumi Asih
   Oleochemical Industry, pihak ketiga.                           Oleochemical Industry, a third party.

   Aset tetap, kecuali tanah dan persediaan (Catatan              Fixed assets, except land and inventories (Note 7)
   7) diasuransikan terhadap risiko kerugian,                     are covered by insurance against losses from fire or
   kebakaran dan risiko lainnya (all risk) berdasarkan            theft and other risks (all risks) under blanket policies
   paket polis tertentu dengan nilai pertanggungan aset           with insurance coverage for fixed assets amounting
   tetap sebesar US$193.798.488 dan Rp2.311.425                   to US$193,798,488 and Rp2,311,425 as of
   pada    tanggal      31   Desember       2024   dan            December 31, 2024 and US$168,177,872 and
   US$168.177.872 dan Rp3.628.512 pada tanggal                    Rp3,628,512 as of December 31, 2023. The
   31 Desember 2023. Manajemen Grup berkeyakinan                  management of the Group believes that the
   bahwa nilai pertanggungan tersebut cukup untuk                 insurance coverage is adequate to cover possible
   menutup kerugian atas risiko tersebut.                         losses from such risks.

   Pihak asuransi merupakan pihak ketiga yang tidak               The insurer is a third party that has no affiliation with
   memiliki hubungan afiliasi dengan Grup.                        the Group.

   Pendekatan yang digunakan penilai independen                   An approach used by the independent appraiser for
   dalam melakukan revaluasi tanah adalah                         the landrights revaluation is market approach, by
   pendekatan     pasar,      yaitu   dengan      cara            comparing several sales and purchase data from
   membandingkan beberapa data jual beli dari tanah               properties located nearby the appraised landrights,
   yang terletak disekitar properti yang dinilai, yang            which eventually can draw a conclusion.
   akhirnya dapat ditarik suatu kesimpulan.

   Berdasarkan evaluasi yang dilakukan, manajemen                 Based on management’s evaluation, there are no
   berpendapat bahwa tidak terdapat peristiwa atau                events or changes in circumstances which might
   perubahan keadaan yang menunjukkan adanya                      indicate an impairment in the value of fixed assets
   penurunan nilai aset tetap pada tanggal                        as of December 31, 2024 and December 31, 2023.
   31 Desember 2024 dan 31 Desember 2023.




                                                          63
Page 400
                                                               The original consolidated financial statements included herein
                                                                                                 are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                        PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                            AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                        NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                          FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                        As of December 31, 2024
            dan untuk Tahun yang Berakhir                                   and for the Year Then Ended
                pada Tanggal Tersebut                                     (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                   unless otherwise stated)
                kecuali dinyatakan lain)


10. ASET TETAP (lanjutan)                                      10. FIXED ASSETS (continued)

   Manajemen Grup telah mengkaji ulang atas estimasi              The management of the Group has reviewed the
   umur ekonomis, metode penyusutan, dan nilai                    estimated economic lives, depreciation methods
   residu pada tanggal 31 Desember 2024 dan                       and residual values as of December 31, 2024 and
   31 Desember 2023.                                              December 31, 2023.

   Beberapa aset tetap yang terdiri atas tanah,                   Certain fixed assets, land, building and
   bangunan dan prasarana, mesin dan peralatan,                   improvements, machinery and equipment, storage
   tangki dan tabung gas dan kendaraan milik Grup,                tanks and steel cylinder and vehicles of the Group
   merupakan jaminan atas utang bank jangka pendek,               are pledged as collateral for the short term-bank
   utang bank jangka panjang, utang lembaga                       loan, long-term bank loans, financial institutions loan
   keuangan dan utang obligasi (Catatan 12, 17, 18, 19            and bonds payable (Notes 12, 17, 18, 19, and 20).
   dan 20).


11. ASET TIDAK LANCAR LAINNYA                                  11. OTHER NON-CURRENT ASSETS

   Akun ini terdiri dari:                                         This account consists of:

                                              2024                2023

    Beban ditangguhkan                               51.081              69.216                          Deferred charges
    Lisensi                                          25.539              23.911                                    License
    Jaminan                                          17.364              18.250                                    Deposit
    Deposito berjangka - Rupiah                       1.682               5.000                     Time deposits - Rupiah
    Lain-lain                                             -                 664                                     Others
    Total                                            95.666              117.041                                      Total


   Beban ditangguhkan merupakan beban-beban yang                  Deferred charges are expenses incurred by the
   dikeluarkan Grup untuk membangun fasilitas                     Group to build gas installation facility at hospital and
   instalasi gas di rumah sakit dan perusahaan. Beban             corporates. These expenses are amortized within 3
   tersebut diamortisasi selama 3 sampai 5 tahun.                 to 5 years.

   Jaminan merupakan jaminan listrik kepada PT PLN                Deposits represent electricity deposits to PT PLN
   (Persero).                                                     (Persero).

   Deposito berjangka pada PT Bank Rakyat Indonesia               Time deposits to PT Bank Rakyat Indonesia
   (Persero) Tbk merupakan bank garansi yang                      (Persero) Tbk represent a bank guarantee which is
   digunakan sebagai jaminan atas proyek jasa                     used as collateral for purging service project to
   purging ke pelanggan.                                          customers.

   Deposito berjangka pada PT Bank Syariah                        Time deposits to PT Bank Syariah Indonesia
   Indonesia merupakan sinking fund atas pinjaman                 represent sinking fund for loans obtained from
   dari PT Bank Syariah Indonesia. Deposito berjangka             PT Bank Syariah Indonesia. This time deposits has
   ini telah dicairkan pada tanggal 1 Oktober 2024.               been redeemed on October 1, 2024.




                                                          64
Page 401
                                                                The original consolidated financial statements included herein
                                                                                                  are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                        PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                            AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                        NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                          FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                        As of December 31, 2024
            dan untuk Tahun yang Berakhir                                   and for the Year Then Ended
                pada Tanggal Tersebut                                     (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                   unless otherwise stated)
                kecuali dinyatakan lain)


12. UTANG BANK JANGKA PENDEK                                   12. SHORT-TERM BANK LOANS

   Akun ini terdiri dari:                                           This account consists of:

                                              2024                 2023
    Pinjaman modal kerja:                                                                   Working capital loans facility:

    Dolar Amerika Serikat                                                                              United States Dollar
      PT Bank Rakyat Indonesia                                                                 PT Bank Rakyat Indonesia
          (Persero) Tbk                                                                                (Persero) Tbk
         (US$1.417.695)                                 -                 21.855                     (US$1,417,695)

    Total                                               -                 21.855                                       Total


   PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”)                   PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”)

   Perusahaan                                                       The Company

   Perjanjian                                                        Agreement

   Berdasarkan surat No. R.II.343-OPK/DKD/12/2019,                  Based on letter No R.II.343-OPK/DKD/12/2019,
   tanggal 26 Desember 2019, Perusahaan                             dated December 26, 2019, the Company obtained
   memperoleh fasilitas dari BRI.                                   facility from BRI.

   Perubahan terakhir   adalah dengan surat                         The latest amendment are through Letter
   No.   R.II.328-CRO/COD/LAD/12/2024, tanggal                      No.     R.II.328-CRO/COD/LAD/12/2024,      dated
   19 Desember 2024, dengan perubahan fasilitas                     December 19, 2024, with the change of the facility
   sebagai berikut:                                                 as follow:

                                               Maksimum Kredit/
                 Fasilitas                      Maximum Credit                                   Facilities

    KMK Import - PJI/LC/SKBDN -                                                               KMK Import - PJI/LC/SKBDN -
      Sublimit KMK RK                         US$            5.000.000                        Sublimit of Overdraft facility
    Bank Garansi                              Rp                20.000                                      Bank Guarantee

   Fasilitas ini akan jatuh tempo pada tanggal 27                   This facility will mature in December 27, 2025.
   Desember 2025.

   Pada tanggal 31 Desember 2024 dan 2023, saldo                    As of December 31, 2024 and 2023, the
   fasilitas pinjaman ini adalah sebesar US$Nihil dan               outstanding balance of the loan facility is US$Nil
   US$1.417.695 (setara dengan Rp21.855.180.415).                   and       US$1,417,695        (equivalent      to
                                                                    Rp21,855,180,415), respectively.

   Suku Bunga                                                        Interest rate

   Fasilitas kredit tersebut digunakan untuk tambahan               These credit facilities are used for additional
   modal kerja dan dibebani bunga efektif tahunan                   working capital with annual interest rate of 6.75%,
   sebesar 6,75% per tahun pada tanggal                             as of December 31, 2024 and December 31, 2023.
   31 Desember 2024 dan 31 Desember 2023.

   Beban bunga diakui sebagai bagian dari “Beban                     Interest expenses are presented as part of
   Keuangan” dalam laporan laba rugi dan penghasilan                 “Finance Cost” in the consolidated statement of
   komprehensif lain konsolidasian.                                  profit or loss and other comprehensive income.




                                                        65
Page 402
                                                                 The original consolidated financial statements included herein
                                                                                                   are in Indonesian language.

                PT SAMATOR INDO GAS TBK                                      PT SAMATOR INDO GAS TBK
                  DAN ENTITAS ANAKNYA                                          AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                      NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                        FINANCIAL STATEMENTS
                 Tanggal 31 Desember 2024                                      As of December 31, 2024
               dan untuk Tahun yang Berakhir                                 and for the Year Then Ended
                   pada Tanggal Tersebut                                   (Expressed in millions of Rupiah,
               (Disajikan dalam jutaan Rupiah,                                 unless otherwise stated)
                   kecuali dinyatakan lain)


12. UTANG BANK JANGKA PENDEK (lanjutan)                          12. SHORT-TERM BANK LOANS (continued)

   PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”)                    PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”)
   (lanjutan)                                                        (continued)

   Perusahaan (lanjutan)                                             The Company (continued)

   Jaminan                                                              Collateral

   Fasilitas pinjaman tersebut diatas dijamin dengan:               The above loan facilities are secured by:

   -      Piutang   usaha   dan    persediaan milik                 -      Trade receivables and inventories owned by
          Perusahaan yang telah diikat secara fidusia                      the Company which have been bound by
          sebesar Rp10.000 dan Rp8.000 (Catatan 5 dan                      fiduciary amounting to Rp10,000 and Rp8,000,
          7).                                                              respectively (Notes 5 and 7).

   -      Aset tanah dan bangunan atas nama                         -      Land and building under the name of the
          Perusahaan yang berlokasi di Medan dan                           Company located in Medan and Sidoarjo
          Sidoarjo (Catatan 10).                                           (Note 10).

   -      Mesin dan peralatan milik Perusahaan yang                 -      Machinery and equipment owned by the
          berlokasi di Medan dan Sidoarjo (Catatan 10).                    Company located in Medan and Sidoarjo (Note
                                                                           10).

   Kovenan                                                              Covenants

   Perjanjian pinjaman yang diperoleh Perusahaan di                  The above-mentioned credit agreements obtained
   atas mensyaratkan beberapa negatif kovenan bagi                   by the Company provides for several negative
   Perusahaan, antara lain, untuk menjaminkan harta                  covenants for the Company, such as, among
   kekayaannya kepada pihak lain (kecuali untuk                      others, to pledge its assets to other parties (except
   penjaminan yang telah dilakukan pada tanggal                      for the existing assets already pledged as at the
   perjanjian kredit); meminjamkan uang kepada pihak                 credit agreement date); to lend money to
   ketiga; menggabungkan usaha atau konsolidasi                      unaffiliated parties; to merge or consolidate with
   dengan pihak lain kecuali Perusahaan menjadi                      other entity unless the Company will be the
   entitas hukum yang bertahan; mengubah aktivitas                   surviving legal entity; to change the current course
   usaha     Perusahaan       saat   ini;   melakukan                of its businesses; to reduce its share capital; making
   pengurangan/penurunan modal saham; melakukan                      new investments and capital expenditures in excess
   penyertaan saham baru dan pembiayaan belanja                      of certain threshold; to sell or dispose off significant
   modal jika melebihi batasan tertentu; serta menjual               portion of its assets used in the operations in excess
   bagian signifikan dari aset utama dalam                           of certain threshold. The Company is also required
   menjalankan usaha jika melebihi batasan tertentu.                 to maintain certain financial ratios.
   Perusahaan juga diharuskan mempertahankan
   beberapa rasio keuangan tertentu.

   Kepatuhan atas Kovenan                                            Compliance with Covenants

   Pada tanggal 31 Desember 2024 dan 2023, Grup                      As of December 31, 2024 and 2023, the Group has
   telah memenuhi semua kovenan pinjaman jangka                      complied with all of the covenants of the above-
   pendek tersebut di atas.                                          mentioned loans.

13. UTANG USAHA                                                  13. TRADE PAYABLES

   Rincian utang usaha berdasarkan pemasok adalah                   The details of trade payables based on suppliers are
   sebagai berikut:                                                 as follows:
                                                 2024               2023

       Pihak ketiga                                     79.973             64.749                                Third parties
       Pihak berelasi (Catatan 37e)                     41.393             52.129                  Related parties (Note 37e)

       Total                                        121.366               116.878                                       Total


                                                            66
Page 403
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                          As of December 31, 2024
            dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
                pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
                kecuali dinyatakan lain)


13. UTANG USAHA (lanjutan)                                        13. TRADE PAYABLES (continued)

   Rincian utang usaha berdasarkan mata uang adalah                  The details of trade payables based on currencies
   sebagai berikut:                                                  are as follows:

                                                 2024                2023

    Pihak ketiga:                                                                                               Third parties:
      Rupiah                                            78.680              63.509                                  Rupiah
      Dolar Amerika Serikat                                                                            United States Dollar
        (US$42.943 pada tahun 2024 dan                                                            (US$42,943 in 2024 and
        (US$80.422 pada tahun 2023)                       694                1.240                   (US$80,422 in 2023)
      Dolar Singapura (SG$26.694)                         318                    -            Singapore Dollar (SG$26,694)
      Yen Jepang (JPY2.748.810)                           281                    -           Japanese Yen (JPY2,748,810)

    Sub-total                                           79.973              64.749                                   Sub-total


    Pihak berelasi (Catatan 37e):                                                                Related parties (Note 37e):
      Rupiah                                            41.292              52.129                                 Rupiah
      Dolar Amerika Serikat (US$6.219)                     101                    -        United States Dollar (US$6,219)

    Sub-total                                           41.393              52.129                                   Sub-total

    Total                                           121.366               116.878                                        Total


   Rincian umur utang usaha adalah sebagai berikut:                  The aging analysis of trade payables are as follows:

                                                 2024                2023

    Kurang dari 30 hari                                 84.103              57.597                          Less than 30 days
    31 - 60 hari                                        22.311              27.475                                31 - 60 days
    61 - 90 hari                                         8.541               7.528                                61 - 90 days
    Lebih dari 90 hari                                   6.411              24.278                              Over 90 days

    Total                                           121.366               116.878                                        Total


   Tidak ada jaminan yang diberikan atas utang usaha.                All trade payables are unsecured.

14. UTANG LAIN-LAIN                                               14. OTHER PAYABLES

   Akun ini terdiri dari:                                            This account consists of:

                                                 2024                2023

    Pihak ketiga                                        72.979              64.942                               Third parties
    Pihak berelasi (Catatan 37f)                        39.216              39.090                  Related parties (Note 37f)

    Total                                           112.195               104.032                                        Total


   Utang lain-lain terdiri dari utang kepada pihak ketiga            Other payables mainly consist of payables to third
   atau berelasi terkait kegiatan operasional Grup                   or related parties regarding operational expenses of
   seperti pembelian aset tetap, jasa keamanan, jasa                 the Group, such as purchase of fixed assets,
   tenaga alih daya dan layanan jasa kebersihan.                     security services, outsourcing and cleaning
                                                                     services.




                                                             67
Page 404
                                                               The original consolidated financial statements included herein
                                                                                                 are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                        PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                            AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                        NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                          FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                        As of December 31, 2024
            dan untuk Tahun yang Berakhir                                   and for the Year Then Ended
                pada Tanggal Tersebut                                     (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                   unless otherwise stated)
                kecuali dinyatakan lain)


15. BEBAN AKRUAL                                               15. ACCRUED EXPENSES

   Akun ini terdiri dari:                                         This account consists of:

                                              2024                2023

    Listrik, air dan telepon                         36.878              17.861            Electricity, water and telephone
    Bunga utang obligasi dan bagi hasil                                                  Bonds payable interest and sukuk
       sukuk                                         17.036              22.879                              profit sharing
    Gaji dan tunjangan                                9.794              18.249                         Salaries and wages
    Transportasi dan beban operasional                                                            Transportation and other
       lainnya                                       3.391                2.080                        operating expenses
    Lain-lain                                          745                3.354                                       Others

    Total                                            67.844              64.423                                       Total



16. JAMINAN PELANGGAN                                          16. CUSTOMER DEPOSITS

   Akun ini merupakan jaminan dari pelanggan                      This account represents deposits from customers
   sehubungan dengan penggunaan tabung gas oleh                   related to the use of steel cylinders amounting to
   pelanggan sebesar Rp69.062 dan Rp66.654                        Rp69,062 and Rp66,654 as of December 31, 2024
   masing-masing pada tanggal 31 Desember 2024                    and December 31, 2023, respectively.
   dan Desember 2023.


17. UTANG BANK JANGKA PANJANG                                  17. LONG-TERM BANK LOANS

   Akun ini terdiri dari:                                         This account consist of:

             2024                                     2023
    Rupiah                                                                                                          Rupiah
      Pinjaman Sindikasi                       2.581.238              1.900.000                         Syndication Loan
      Dikurangi beban transaksi yang                                                                   Less unamortized
         belum diamortisasi                      (46.875)                (45.647)                    transaction cost

    Sub-total                                  2.534.363             1.854.353                                    Sub-total

    Pembiayaan Musyarakah Muttanaqishah                                              Musyarakah Muttanaqishah Financing
      PT Bank Syariah Indonesia Tbk                      -               20.800         PT Bank Syariah Indonesia Tbk

    Total                                      2.534.363             1.875.153                                        Total

    Dikurangi bagian yang jatuh tempo                                                               Less current maturities
      dalam satu tahun                                    -                5.400                      of long-term debts

    Bagian jangka panjang                      2.534.363             1.869.753                          Long-term portion


   Pinjaman Sindikasi                                             Syndication Loan

   Grup                                                           The Group

   Perjanjian                                                      Agreement

   Berdasarkan perjanjian tanggal 15 Desember 2023,               Based on agreement dated December 15, 2023, the
   Perusahaan dan SGI memperoleh fasilitas pinjaman               Company and SGI has obtained a syndicated loan
   sindikasi dari PT Bank Danamon Indonesia Tbk,                  facility from PT Bank Danamon Indonesia Tbk,
   PT Bank OCBC NISP Tbk, PT Bank CIMB Niaga                      PT Bank OCBC NISP Tbk, PT Bank CIMB Niaga
   Tbk dan PT Bank Rakyat Indonesia (Persero) Tbk,                Tbk dan PT Bank Rakyat Indonesia (Persero) Tbk,
   dengan maksimum kredit Rp4.600.000.                            with a maximum amount of Rp4,600,000.

   Fasilitas ini akan jatuh tempo pada tanggal                    This facility will mature in December 15, 2030.
   15 Desember 2030.

                                                          68
Page 405
                                                               The original consolidated financial statements included herein
                                                                                                 are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                          As of December 31, 2024
         dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
             pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
             kecuali dinyatakan lain)


17. UTANG BANK JANGKA PANJANG (lanjutan)                       17. LONG-TERM BANK LOANS (continued)

   Pinjaman Sindikasi (lanjutan)                                  Syndication Loan (continued)

   Grup (lanjutan)                                                The Group (continued)

   Pada tahun 2024 dan 2023, Grup melakukan                       In 2024 and 2023, the Group withdraw a loan facility
   penarikan fasilitas utang masing-masing dengan                 amounting to Rp681,238 and Rp 1,900,000,
   jumlah Rp681.238 dan Rp1.900.000. Grup belum                   respectively. The Group has not made any
   melakukan pembayaran atas fasilitas selama 2024                payments on the facilities during 2024 and 2023.
   dan 2023.

   Pada tanggal 31 Desember 2024 dan 2023, saldo                  As of December 31, 2024 and 2023, the outstanding
   utang atas fasilitas pinjaman ini adalah Rp2.581.238           balance of the loan facility amounting to
   dan Rp1.900.000.                                               Rp2.581,238 and Rp1,900,000, respectively.

   Perjanjian tersebut memiliki ketentuan pembayaran              The agreement has a payment term through loan
   melalui cicilan dan mulai dibayarkan pada tahun                installment repayment and the payment starts in
   2026.                                                          year 2026.

   Pada tanggal 31 Desember 2024, Grup belum                      As of December 31, 2024, the Group have not utilize
   memakai fasilitas utang sejumlah Rp2.033.195.                  the loan facility amounting to Rp2,033,195.

   Suku Bunga                                                     Interest Rate

   Fasilitas   pinjaman sindikasi digunakan untuk                 The syndicated loan facility is used for the
   pembiayaan kembali atas utang yang ada, keperluan              repayment of existing indebtedness, working capital
   modal kerja dan keperluan umum Perusahaan dan                  needs and general purposes for the Company and
   SGI. Bunga atas pinjaman ini adalah 8,23%-8,25%                SGI. The interest rate for this loan ranging from
   dan 8,25%, masing-masing untuk tahun yang                      8.23%-8.25% and at 8.25% for the year ended
   berakhir pada tanggal 31 Desember 2024 dan                     December 31, 2024 and December 31, 2023,
   31 Desember 2023.                                              respectively.

   Beban bunga diakui sebagai bagian dari “Beban                   Interest expenses are presented as part of “Finance
   Keuangan” dalam laporan laba rugi dan penghasilan               Cost” in the consolidated statement of profit or loss
   komprehensif lain konsolidasian.                                and other comprehensive income.

   Jaminan                                                        Collateral

   Fasilitas pinjaman tersebut di atas dijamin dengan:            The above loan facilities are secured by:

   -   Piutang usaha dan persediaan Perusahaan dan                -    Trade receivables and inventories of the
       SGI yang diikat dengan fidusia.                                 Company and SGI, which have been bound by
                                                                       fiduciary.

   -   Aset tanah dan bangunan atas nama                          -    Land and building under the name of the
       Perusahaan, SGI, PT Samator dan Heyzer                          Company, SGI, PT Samator and Heyzer
       Harsono, yang terletak di Rungkut, Medan,                       Harsono, located in Rungkut, Medan, Bitung,
       Bitung, Pelintung, Cibitung, Klaten, Pekanbaru,                 Pelintung, Cibitung, Klaten, Pekanbaru,
       Lampung, Palu, Bandung, Kendari, Makassar,                      Lampung, Palu, Bandung, Kendari, Makassar,
       Cikande, Bambe, Gresik, Sampit, Jember,                         Cikande, Bambe, Gresik, Sampit, Jember,
       Bogor, Rantau Prapat, Banjarbaru, Semarang,                     Bogor, Rantau Prapat, Banjarbaru, Semarang,
       Cikupa, Samarinda, Batam, Pasuruan, Dumai,                      Cikupa, Samarinda, Batam, Pasuruan, Dumai,
       Sukabumi, Madiun, Tebing Tinggi dan                             Sukabumi, Madiun, Tebing Tinggi and
       Yogyakarta.                                                     Yogyakarta.

   -   Mesin dan peralatan milik Perusahaan yang                  -    Machinery and equipment owned the Company
       terletak di Rungkut, Pelintung, Cibitung, Bitung                located in Rungkut, Pelintung, Cibitung, Bitung
       dan Bandung.                                                    and Bandung.
                                                          69
Page 406
                                                               The original consolidated financial statements included herein
                                                                                                 are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                          As of December 31, 2024
         dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
             pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
             kecuali dinyatakan lain)


17. UTANG BANK JANGKA PANJANG (lanjutan)                       17. LONG-TERM BANK LOANS (continued)

   Pinjaman Sindikasi (lanjutan)                                  Syndication Loan (continued)

   Grup (lanjutan)                                                The Group (continued)

   Kovenan                                                        Covenants

   Selama periode pinjaman, Perusahaan wajib                      During the loan period, the Company shall maintain
   memelihara rasio keuangan tertentu yaitu Net                   certain financial ratio, namely Net Leverage Ratio
   Leverage Ratio maksimum 6:1 dan Debt Service                   maximum 6:1 dan Debt Service Coverage Ratio
   Cover Ratio minimal 1,2:1.                                     minimum 1.2:1.

   Perusahaan juga tidak diperkenankan untuk:                     The Company is also not allowed to:

   -   melakukan      penggabungan,      pemisahan,               -    undertake an amalgamation, demerger,
       penggabungan, konsolidasi atau restrukturisasi                  merger,      consolidation    or     corporate
       perusahaan,      kecuali     untuk     setiap                   restructuring, except for any amalgamation,
       penggabungan, pemisahan, penggabungan,                          demerger, merger, consolidation or corporate
       konsolidasi atau restrukturisasi perusahaan                     restructuring which is a permitted transaction
       yang merupakan transaksi yang diizinkan                         under the Facilities Agreement;
       dalam Perjanjian Pinjaman;

   -   melakukan perubahan secara substantial atas                -    made substantial changes to the general nature
       sifat umum kegiatan usaha Grup yang                             of the Group’s business activities carried on by
       dilaksanakan oleh Grup pada tanggal                             the Group at the signing date of the Loan
       penandatanganan Perjanjian Pinjaman;                            Facilities Agreement;

   -   melakukan investasi atau memperoleh saham                  -    invest in or acquire any share in, or any security
       apa pun, atau efek apa pun yang diterbitkan                     issued by, any person, or any interest therein or
       oleh, siapa pun, atau kepentingan apa pun di                    in the capital of any person, or make any capital
       dalamnya atau di modal siapa pun, atau                          contribution to any person, or form any person,
       memberikan kontribusi modal kepada siapa                        or (y) invest in or acquire any business or going
       pun, atau membentuk siapa pun, atau                             concern, or the whole or substantially the whole
       melakukan investasi atau mengakuisisi suatu                     of the assets or business of any person, or any
       bisnis atau kelangsungan usaha, atau seluruh                    assets that constitute a division or operating
       atau secara substansial seluruh aset atau bisnis                unit of the business of any person, except for an
       seseorang, atau aset apapun yang merupakan                      investment which is a permitted acquisition or a
       divisi atau unit operasi bisnis seseorang,                      permitted transaction under the Facilities
       kecuali untuk investasi yang merupakan                          Agreement;
       akuisisi yang diizinkan atau transaksi yang
       diizinkan sebagaimana diatur dalam Perjanjian
       Pinjaman;

   -   membuat atau mengizinkan untuk menerapkan                  -    Create or permit to subsist any security form
       bentuk jaminan apa pun atas asetnya kecuali                     over any of its assets, except for any security
       untuk bentuk jaminan yang merupakan jaminan                     form which is permitted security or a permitted
       yang diizinkan atau transaksi yang diizinkan                    transaction; and
       sebagaimana diatur dalam Perjanjian Pinjaman
       dan;

   -   baik melalui satu transaksi atau serangkaian               -    by way of a single transaction or a series of
       transaksi (baik yang berkaitan atau tidak dan                   transactions (whether related or not and
       baik secara sukarela atau tidak sukarela)                       whether voluntary or involuntary) sell, lease,
       menjual, menyewakan, mengalihkan, atau                          transfer or otherwise dispose of any asset.
       dengan cara lain melepaskan aset apa pun.



                                                          70
Page 407
                                                                The original consolidated financial statements included herein
                                                                                                  are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                           As of December 31, 2024
         dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
             pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
             kecuali dinyatakan lain)


17. UTANG BANK JANGKA PANJANG (lanjutan)                       17. LONG-TERM BANK LOANS (continued)

   Pinjaman Sindikasi (lanjutan)                                   Syndication Loan (continued)

   Grup (lanjutan)                                                 The Group (continued)

   Kepatuhan atas Kovenan                                              Compliance with Covenants

   Pada tanggal 31 Desember 2024 dan 2023, Grup                     As of December 31, 2024 and 2023, the Group has
   telah memenuhi semua kovenan pinjaman jangka                     either complied with all of the covenants of the
   panjang tersebut di atas.                                        above-mentioned long-term loan.

   PT Bank Syariah Indonesia (BSI)                                 PT Bank Syariah Indonesia (BSI)

   Perusahaan                                                      The Company

   Perjanjian                                                          Agreement

   Berdasarkan perjanjian No. 03, tanggal 30 Januari                Based on the agreement No 03, dated January 30,
   2017, Perusahaan memperoleh fasilitas dari BSI.                  2017, the Company obtained facility from BSI.

   Perusahaan memperoleh fasilitas dari BSI sebagai                The Company obtained facility from BSI as follows:
   berikut:

                                                               Jangka Waktu
                                     Maksimum Kredit/            Pinjaman/
                Fasilitas             Maximum Credit           Term of Loan                      Facility

   Pembiayaan Non Revolving                                    120 months/                         Financing Non Revolving
    (Musyarakah Muttanaqishah)     Rp            34.000        120 months                   (Musyarakah Muttanaqishah)


   Saldo utang atas fasilitas pinjaman ini adalah                  The balance of the loan facility amounting to
   Rp20.800 pada tanggal 31 Desember 2023.                         Rp20,800 as of December 31, 2023.

   Pada tanggal 1 Oktober 2024, Perusahaan telah                   On October 1, 2024, the Company had settled the
   melunasi pinjaman dengan surat keterangan lunas                 credit facilities with payment statement letter No.
   No. 04/903-3/CB1.                                               04/903-3/CB1.

   Nisbah                                                          Profit Sharing

   Fasilitas pembiayaan Non Revolving digunakan                    Non Revolving financing facility is used to purchase
   untuk pembelian ruang kantor. Margin atas                       office building. The margin for this financing is
   pembiayaan ini adalah 9,75% pada tanggal                        9.75% as of December 31, 2023.
   31 Desember 2023.

   Beban nisbah diakui sebagai bagian dari “Beban                  The profit sharing expense are presented as part of
   Keuangan” dalam laporan laba rugi dan penghasilan               “Finance Cost” in the consolidated statement of
   komprehensif lain konsolidasian.                                profit or loss and other comprehensive income.

   Jaminan                                                          Collateral

   Fasilitas pinjaman tersebut di atas dijamin dengan:             These credit facilities are secured by:

   -   Ruang kantor gedung “The Samator” lantai 16,                -     16th floor of office Building “The Samator”,
       yang terletak di Kedung Baruk, Surabaya                           located in Kedung Baruk, Surabaya (see
       (Catatan 10).                                                     Note 10).

   -   Personal guarantee atas nama Heyzer                         -     Personal guarantee from Heyzer Harsono,
       Harsono, Rasid Harsono dan Arief Harsono.                         Rasid Harsono and Arief Harsono.
                                                          71
Page 408
                                                            The original consolidated financial statements included herein
                                                                                              are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                       PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                           AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                       NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                         FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                       As of December 31, 2024
         dan untuk Tahun yang Berakhir                                  and for the Year Then Ended
             pada Tanggal Tersebut                                    (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                  unless otherwise stated)
             kecuali dinyatakan lain)


17. UTANG BANK JANGKA PANJANG (lanjutan)                    17. LONG-TERM BANK LOANS (continued)

   PT Bank Syariah Indonesia (BSI) (lanjutan)                  PT Bank Syariah Indonesia (BSI) (continued)

   Perusahaan (lanjutan)                                       The Company (continued)

   Kovenan                                                     Covenants

   Selama periode pinjaman Perusahaan wajib                    During the loan periode the Company must maintain
   memelihara rasio keuangan tertentu yaitu debt to            certain financial ratios, namely Debt to Equity ratio
   equity ratio maksimal 3:1 dan EBITDA terhadap               maximum of 3:1 and EBITDA to interest expense
   beban bunga minimal 1,5:1.                                  minimum of 1.5:1.

   Perusahaan juga tidak diperkenankan untuk:                  The Company is also not allowed to:

   -   Melakukan    pembelian/penambahan        aset           -    Purchase new vehicles or buildings over
       kendaraan atau rumah diatas Rp10.000.                        Rp10,000.

   -   Merubah anggaran dasar, susunan pengurus,               -    Amend the Article of Association, the structure
       pemegang saham dan struktur modal.                           of the board members, shareholder, and capital
                                                                    structure.
   -   Melunasi utang kepada pemegang saham.                   -    Settle payables to shareholder.

   -   Mengeluarkan pernyataan berutang dalam                  -    Issued note payables in the form of loan, lease
       bentuk pinjaman, penyewaan atau garansi                      or guarantee to other parties.
       kepada pihak lain.

   -   Meminta pembiayaan baru atau tambahan dari              -    Ask for new or additional financing from bank or
       bank atau lembaga pembiayaan lainnya atas                    other financing entities on the same projects.
       proyek yang sama.

   -   Membubarkan Perusahaan, merger, akuisisi                -    Dissolve the entity, enter into merger,
       dan mohon dinyatakan pailit kepada instansi                  acquisition and file banckruptcy to the
       yang berwenang.                                              authorities.

   -   Melakukan penjualan atau mengalihkan                    -    Sell or transfer of ownership of part or all of the
       kepemilikan sebagian atau seluruh aset                       Entity’s assets.
       Perusahaan.

   -   Menjaminkan, menjual atau membebani                     -    Pledge, sell, or expensing with duty, of part or
       dengan kewajiban seluruh atau sebagian aset                  all of the assets of the Entity, including earned
       Perusahaan termasuk pendapatan yang telah                    and unearned revenues.
       dan akan diterima
   Kepatuhan atas Kovenan                                      Compliance with Covenants

   Pada tanggal 31 Desember 2023, Perusahaan telah              As of December 31, 2023, the Company has either
   memenuhi semua kovenan pinjaman jangka panjang               complied with all of the covenants of the above-
   tersebut di atas.                                            mentioned long-term loans.




                                                       72
Page 409
                                                               The original consolidated financial statements included herein
                                                                                                 are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                       PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                           AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                       NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                         FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                       As of December 31, 2024
            dan untuk Tahun yang Berakhir                                  and for the Year Then Ended
                pada Tanggal Tersebut                                    (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                  unless otherwise stated)
                kecuali dinyatakan lain)


18. LIABILITAS SEWA                                            18. LEASE LIABILITIES
   Akun ini merupakan utang sewa pembiayaan dari:                 This account represents financial leases liabilities
                                                                  from:
                                              2024                2023

    Pihak ketiga:                                                                                           Third parties:
      PT Mitsubishi HC Capital and                                                        PT Mitsubishi HC Capital and
       Finance Indonesia                             63.269           101.037                      Finance Indonesia
      PT Bank CIMB Niaga Tbk                         32.028                 -                 PT Bank CIMB Niaga Tbk
      PT Dipo Star Finance                           17.726            16.667                     PT Dipo Star Finance
      PT Indomobil Finance Indonesia                 19.760             9.364           PT Indomobil Finance Indonesia
      PT Hino Finance Indonesia                       1.965             6.358                PT Hino Finance Indonesia
      Kawasan Industri Terpadu Batang                 3.262                 -          Kawasan Industri Terpadu Batang
      Lain-lain (di bawah Rp1.000)                      274               293                    Others (under Rp1,000)

    Sub-total                                   138.284               133.719                                      Sub-total

    Pihak berelasi (Catatan 37g)                 88.487                  91.659                  Related parties (Note 37g)

    Total                                       226.771               225.378                                          Total

    Dikurangi bagian yang jatuh tempo
      dalam satu tahun                           54.002                  55.045              Less current maturities portion

    Bagian jangka panjang                       172.769               170.333                           Long-term portion


   Perusahaan mengakui adanya liabilitas sewa pada                The company recorded lease liabilities in the
   laporan posisi keuangan atas aset hak guna yang                statement of financial position over it rights-of-use
   mempunyai jangka waktu lebih dari satu tahun                   asset which are due in over one year as follow:
   sebagai berikut:
                                              2024                2023

    Pembayaran minimum sewa:                                                          Future minimum of lease payment:

    Dalam satu tahun                             64.795                66.928                               Within 1 year
    Antara 1 sampai 5 tahun                     182.768               180.810                       Between 1 and 5 years

    Total pembayaran minimum sewa               247.563               247.738        Total future minimum lease payments
    Total biaya bunga                           (20.792)              (22.360)                       Total interest expense

    Nilai wajar pembayaran                                                                     Present value of minimum
        minimum sewa                            226.771                225.378                               payment


    Penyajian dalam laporan posisi                                                          Presented in the statement of
       keuangan :                                                                                    financial position:
    Jangka pendek                                54.002                55.045                          Current liabilities
    Jangka panjang                              172.769               170.333                       Non-current liabilities

    Total                                       226.771                225.378                                         Total




                                                          73
Page 410
                                                               The original consolidated financial statements included herein
                                                                                                 are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                          As of December 31, 2024
         dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
             pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
             kecuali dinyatakan lain)


18. LIABILITAS SEWA (lanjutan)                                 18. LEASE LIABILITIES (continued)

   Mutasi jumlah tercatat liabilitas sewa:                        Movement of lease liabilities:
                                               2024               2023


    Saldo awal                                    225.378              269.447                           Beginning balance
    Penambahan                                     60.112               70.223                                     Addition
    Bunga                                          12.808               15.844                                     Interest
    Pembayaran                                    (71.527)            (130.136)                                   Payment

    Saldo akhir                                   226.771             225.378                              Ending balance


   Grup mengadakan perjanjian aset pembiayaan                     The Group entered into a finance lease agreement
   untuk pembelian mesin dan peralatan, kendaraan                 for the acquisition of machinery and equipment,
   dan tangki dengan PT Satyadhika Bakti (pihak                   vehicles       and        storage      tank      with
   berelasi), PT Dipo Star Finance, PT Hino Finance               PT Satyadhika Bakti (related party), PT Dipo Star
   Indonesia, PT Mitsubishi HC Capital and Finance                Finance, PT Hino Finance Indonesia, PT Mitsubishi
   Indonesia, PT Indomobil Finance Indonesia dan                  HC       Capital     and       Finance     Indonesia,
   PT Bank CIMB Niaga Tbk dengan jangka waktu                     PT Indomobil Finance Indonesia and PT Bank CIMB
   3 (tiga) sampai dengan 5 (lima) tahun. Utang ini               Niaga Tbk with agreement period of 3 (three) to 5
   dijamin dengan aset mesin dan peralatan,                       (five) years. This loan is secured with machine and
   kendaraan dan tanki milik Grup yang diperoleh dari             equipment, vehicles and storage tanks of the Group
   perjanjian tersebut (Catatan 10).                              which is obtained from this agreement (Note 10).

   Grup menandatangani beberapa perjanjian sewa                   The Group entered into several lease agreements,
   yang sebagian besar berkaitan dengan sewa tanah                ostly relating to land and building leases. The period
   dan bangunan. Perjanjian sewa memiliki periode                 of lease agreements range from 2 (two) to 20
   dari 2 (dua) sampai dengan 20 (dua puluh) tahun,               (twenty) years, with extension options . Lease terms
   tetapi dapat memiliki opsi perpanjangan. Ketentuan             are negotiated individually and contain different
   sewa dinegosiasikan secara individu dan                        terms and conditions.
   mengandung syarat dan ketentuan yang berbeda.

   Perusahaan dan SGI melakukan perjanjian sewa                   The     Company     and    SGI     entered      into
   menyewa tanah dan bangunan dengan PT Samator                   a land and building lease agreement with
   dan Arief Harsono, pihak berelasi (Catatan 37g)                PT Samator and Arief Harsono, a related party
   dengan jangka waktu berkisar antara 5 (lima)                   (Note 37g) with a range period of 5 (five) up tp 20
   sampai dengan 20 (dua puluh) tahun.                            (twenty) years.

   Pada tahun 2024, SGI menandatangani perjanjian                 In 2024, SGI entered into sale and lease back
   sale and lease back transactions dengan                        transactions with PT Bank CIMB Niaga Tbk for
   PT Bank CIMB Niaga Tbk untuk kendaraan, mesin                  vehicles, machine and equipments amounting
   dan peralatan sebesar Rp200.000. Transaksi                     Rp200,000. This transaction consists of 36-84
   tersebut terutang sebesar Rp38.782 untuk 36-84                 installments of Rp38,782 with effective annual
   kali angsuran serta dibebani bunga efektif per tahun           interest rate at 8.5%. This transaction raises gain on
   sebesar 8,5%. Transaksi ini menimbulkan laba atas              sale and leaseback transaction of right-of-use
   transaksi jual dan sewa-balik aset hak-guna sebesar            assets amounting to Rp352 (Notes 10 and 34).
   Rp352 (lihat Catatan (Catatan 10 dan 34).




                                                          74
Page 411
                                                              The original consolidated financial statements included herein
                                                                                                are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                       PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                           AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                       NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                         FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                       As of December 31, 2024
           dan untuk Tahun yang Berakhir                                  and for the Year Then Ended
               pada Tanggal Tersebut                                    (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                  unless otherwise stated)
               kecuali dinyatakan lain)


18. LIABILITAS SEWA (lanjutan)                                18. LEASE LIABILITIES (continued)

   Pada tahun 2023, SGI menandatangani perjanjian                In 2023, SGI entered into sale and lease back
   sale and lease back transactions dengan                       transactions with PT Mitsubishi HC Capital and
   PT Mitsubishi HC Capital and Finance Indonesia                Finance Indonesia for storage tank and equipments
   untuk tangki dan peralatan sebesar Rp21.312.                  amounting Rp21,312. This transaction consists of
   Transaksi tersebut terutang sebesar Rp19.181                  30-60 installments of Rp19,181 with effective annual
   untuk 36-60 kali angsuran serta dibebani bunga                interest rate at 10.15%-11%. This transaction raises
   efektif per tahun sebesar 10,15%-11%. Transaksi ini           gain on sale and leaseback transaction of right-of-
   menimbulkan laba atas transaksi jual dan sewa-                use assets amounting to Rp995 (Notes 10 and 34).
   balik aset hak-guna sebesar Rp995 (lihat Catatan
   (Catatan 10 dan 34).

   Mutasi beban amortisasi atas laba ditangguhkan                Movement of amortization expense on deferred gain
   atas transaksi jual dan sewa-balik aset sewa                  on sale and leaseback transaction of assets under
   pembiayaan adalah sebagai berikut:                            finance lease are as follows:

                                              2024               2023

    Saldo awal tahun                                  995               3.769                             Beginning balance
    Amortisasi atas laba ditangguhkan                                                    Amortization expense on deferred
       atas transaksi jual dan sewa-balik                                         gain on sale and leaseback transaction
       aset hak-guna (Catatan 34)                    (995)              (2.774)           of right-of-use assets (Note 34)

   Saldo akhir                                           -                995                             Ending balance


   Tidak terdapat utang sewa kontijensi dalam                    There is no contigent lease payables according to
   perjanjian sewa pembiayaan. Grup mempunyai hak                lease agreement. The Group have the right to
   untuk membeli barang dan dapat memilih untuk                  purchase goods and to renew the agreements. For
   memperbaharui perjanjian. Atas hal tersebut, Grup             that matter, the Group shall declare the choice of at
   wajib menyatakan pilihannya paling sedikit 30 (tiga           least 30 (thirty) days before the term of lease expires
   puluh) hari sebelum jangka waktu sewa pembiayaan              and if within that time limit the Group do not
   berakhir dan jika dalam batas waktu itu tidak                 determine, then the Group are deemed have chosen
   menentukan pilihannya, maka Grup dianggap telah               the option to purchase goods. There is no significant
   memilih opsi untuk membeli barang tersebut. Tidak             restriction imposed in the lease agreement.
   terdapat pembatasan-pembatasan yang ditetapkan
   dalam perjanjian sewa tersebut.

19. UTANG LEMBAGA KEUANGAN                                    19. FINANCIAL INSTITUTION LOANS

   Akun ini merupakan utang lembaga keuangan dari:               This account represents financial institution loans
                                                                 from:
                                              2024               2023


    PT Bank Central Asia Finance                     4.474              7.682              PT Bank Central Asia Finance
    PT Indomobil Finance Indonesia                     686                  -             PT Indomobil Finance Indonesia

    Total                                            5.160               7.682                                       Total
    Dikurangi bagian yang jatuh
      tempo dalam satu tahun                         3.548               3.208              Less current maturities portion

    Bagian jangka panjang                            1.612               4.474                       Non-current portion




                                                         75
Page 412
                                                                 The original consolidated financial statements included herein
                                                                                                   are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                           PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                           NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                             FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                           As of December 31, 2024
          dan untuk Tahun yang Berakhir                                      and for the Year Then Ended
              pada Tanggal Tersebut                                        (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                      unless otherwise stated)
              kecuali dinyatakan lain)


19. UTANG LEMBAGA KEUANGAN (lanjutan)                            19. FINANCIAL INSTITUTION LOANS (continued)

   Mutasi jumlah tercatat utang lembaga keuangan:                   Movement of financial institution loans:
                                              2024                  2023


    Saldo awal                                        7.682                 2.669                           Beginning balance
    Penambahan                                          836                 8.622                                     Addition
    Bunga                                               484                   441                                     Interest
    Pembayaran                                       (3.842)               (4.050)                                   Payment

    Saldo akhir                                      5.160                 7.682                              Ending balance



   Grup menandatangani perjanjian pembiayaan                        The Group entered into a financing agreement with
   dengan lembaga keuangan untuk pembelian                          financial institutions for the acquisition of vehicles
   kendaraan dengan PT Bank Central Asia Finance                    with PT Bank Central Asia Finance and
   dan PT Indomobil Finance Indonesia. Pinjaman ini                 PT     Indomobil      Finance Indonesia.        These
   dibebani bunga sebesar 2,66%-7,49% per tahun.                    agreements bears interest rate at 2,66%-7,49% per
   Fasilitas pinjaman ini akan jatuh tempo dalam waktu              annum. These facilities will mature within 3 to 5
   3 sampai dengan 5 tahun dan dijamin dengan aset                  years and secured with the vehicles (Note 10).
   kendaraan tersebut (Catatan 10).

   Pada tanggal 31 Desember 2024 dan 31 Desember                    As of December 31, 2024 and December 31, 2023,
   2023, Grup melakukan pembayaran pokok atas                       the Group had paid the principal of these loan
   fasilitas pinjaman masing-masing sebesar Rp3.358                 facilities amounting to Rp3,359 and Rp3,609,
   dan Rp3.609.                                                     respectively.

20. UTANG OBLIGASI DAN SUKUK                                     20. BONDS PAYABLE AND SUKUK

   Akun ini terdiri dari:                                           This account consists of:
                                              2024                  2023
   Obligasi Berkelanjutan I Aneka Gas                                                        Obligasi Berkelanjutan I Aneka Gas
    Industri Tahap III Tahun 2019 - Seri B                   -             16.000       Industri Tahap III Tahun 2019 - Seri B
   Obligasi Berkelanjutan II Aneka Gas                                                       Obligasi Berkelanjutan II Aneka Gas
    Industri Tahap I Tahun 2020 - Seri B              2.000                 2.000         Industri Tahap I Tahun 2020 - Seri B
   Obligasi Berkelanjutan II Aneka Gas                                                       Obligasi Berkelanjutan II Aneka Gas
    Industri Tahap I Tahun 2020 - Seri C              1.000                 1.000        Industri Tahap I Tahun 2020 - Seri C
   Obligasi Berkelanjutan II Aneka Gas                                                       Obligasi Berkelanjutan II Aneka Gas
    Industri Tahap III Tahun 2021 - Seri B                   -          145.000         Industri Tahap III Tahun 2021 - Seri B
   Obligasi Berkelanjutan II Aneka Gas                                                       Obligasi Berkelanjutan II Aneka Gas
    Industri Tahap III Tahun 2021 - Seri C           78.000                78.000      Industri Tahap III Tahun 2021 - Seri C
   Obligasi Berkelanjutan II Aneka Gas                                                       Obligasi Berkelanjutan II Aneka Gas
    Industri Tahap IV Tahun 2021 - Seri A                    -             44.700      Industri Tahap IV Tahun 2021 - Seri A
   Obligasi Berkelanjutan II Aneka Gas                                                       Obligasi Berkelanjutan II Aneka Gas
    Industri Tahap IV Tahun 2021 - Seri B            46.300                46.300      Industri Tahap IV Tahun 2021 - Seri B
   Obligasi Berkelanjutan II Aneka Gas                                                       Obligasi Berkelanjutan II Aneka Gas
    Industri Tahap IV Tahun 2021 - Seri C            59.000                59.000      Industri Tahap IV Tahap 2021 - Seri C
   Obligasi Berkelanjutan III Samator Indo                                               Obligasi Berkelanjutan III Samator Indo
    Gas Tahap I Tahun 2023 - Seri A                  41.000                41.000            Gas Tahap I Tahun 2023 - Seri A
   Obligasi Berkelanjutan III Samator Indo                                               Obligasi Berkelanjutan III Samator Indo
    Gas Tahap I Tahun 2023 - Seri B                  29.000                29.000            Gas Tahap I Tahun 2023 - Seri B
   Sukuk Ijarah Berkelanjutan II Aneka Gas                                             Sukuk Ijarah Berkelanjutan II Aneka Gas
    Industri Tahap I Tahun 2020                       5.000                 5.000                  Industri Tahap I Tahun 2020
   Sukuk Ijarah Berkelanjutan II Aneka Gas                                             Sukuk Ijarah Berkelanjutan II Aneka Gas
    Industri Tahap III Tahun 2021 - Seri B                 -             105.000        Industri Tahap III Tahun 2021 - Seri B
   Sukuk Ijarah Berkelanjutan II Aneka Gas                                             Sukuk Ijarah Berkelanjutan II Aneka Gas
    Industri Tahap III Tahun 2021 - Seri C        124.000                124.000       Industri Tahap III Tahun 2021 - Seri C
   Sukuk Ijarah Berkelanjutan II Aneka Gas                                             Sukuk Ijarah Berkelanjutan II Aneka Gas
    Industri Tahap IV Tahun 2021 - Seri A                  -             133.000       Industri Tahap IV Tahun 2021 - Seri A
   Sukuk Ijarah Berkelanjutan II Aneka Gas                                             Sukuk Ijarah Berkelanjutan II Aneka Gas
    Industri Tahap IV Tahun 2021 - Seri B            17.000                17.000      Industri Tahap IV Tahun 2021 - Seri B

                                                          76
Page 413
                                                               The original consolidated financial statements included herein
                                                                                                 are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                         PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                             AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                         NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                           FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                         As of December 31, 2024
           dan untuk Tahun yang Berakhir                                    and for the Year Then Ended
               pada Tanggal Tersebut                                      (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                    unless otherwise stated)
               kecuali dinyatakan lain)


20. UTANG OBLIGASI DAN SUKUK (lanjutan)                        20. BONDS PAYABLE AND SUKUK (continued)
   Akun ini terdiri dari: (lanjutan)                              This account consists of: (continued)
                                              2024                2023
   Sukuk Ijarah Berkelanjutan II Aneka Gas                                          Sukuk Ijarah Berkelanjutan II Aneka Gas
    Industri Tahap V Tahun 2022 - Seri A         118.800              118.800        Industri Tahap V Tahun 2022 - Seri A
   Sukuk Ijarah Berkelanjutan II Aneka Gas                                          Sukuk Ijarah Berkelanjutan II Aneka Gas
    Industri Tahap V Tahun 2022 - Seri B         123.700              123.700        Industri Tahap V Tahun 2022 - Seri B
   Sukuk Ijarah Berkelanjutan II Aneka Gas                                          Sukuk Ijarah Berkelanjutan II Aneka Gas
    Industri Tahap V Tahun 2022 - Seri C         153.500                 153.500     Industri Tahap V Tahun 2022 - Seri C
   Sukuk Ijarah Berkelanjutan III Aneka Gas                                         Sukuk Ijarah Berkelanjutan III Aneka Gas
    Industri Tahap I Tahun 2023 - Seri A             35.500               35.500      Industri Tahap I Tahun 2023 - Seri A
   Sukuk Ijarah Berkelanjutan III Aneka Gas                                         Sukuk Ijarah Berkelanjutan III Aneka Gas
    Industri Tahap I Tahun 2023 - Seri B             34.500               34.500      Industri Tahap I Tahun 2023 - Seri B

   Sub-total                                     868.300             1.312.000                                    Sub-total

  Dikurangi beban emisi yang
    belum diamortisasi (setelah dikurangi                                                 Less unamortized issuance cost
    akumulasi amortisasi sebesar                                                        (after deduction of accumulated
    Rp5.159 pada tahun 2024 dan                                                    amortization amounting to Rp5,159 in
    Rp6.238 pada tahun 2023)                          5.067               8.171              2024 and Rp6,238 in 2023)

   Total                                         863.233             1.303.829                                        Total

   Dikurangi bagian yang jatuh tempo                                                              Less current maturities of
    dalam satu tahun                             125.538              442.731                            long-term debts

   Bagian jangka panjang                         737.695              861.098                           Long-term portion



   Mutasi akumulasi amortisasi atas beban emisi                   Movement of accumulated amortization of deferred
   ditangguhkan adalah sebagai berikut:                           issuance cost are as follows:
                                              2024                2023

   Saldo awal tahun                                   6.238               7.823                         Beginning balance
   Beban emisi atas Obligasi dan Sukuk                                                    Issuance cost of fully paid Bonds
    Ijarah yang telah lunas                          (4.183)             (4.838)                      and Sukuk Ijarah
   Pembebanan tahun berjalan                                                                    Expensed for current year
    (Catatan 36)                                      3.104                3.253                                (Note 36)

   Saldo akhir tahun                                 5.159                6.238                            Ending balance




                                                          77
Page 414
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                            PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                            As of December 31, 2024
          dan untuk Tahun yang Berakhir                                       and for the Year Then Ended
              pada Tanggal Tersebut                                         (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                       unless otherwise stated)
              kecuali dinyatakan lain)


20. UTANG OBLIGASI DAN SUKUK (lanjutan)                           20. BONDS PAYABLE AND SUKUK (continued)

   Obligasi Berkelanjutan I Aneka Gas Industri Tahap                 Shelf Bonds I Aneka Gas Industri Phase III 2019
   III Tahun 2019

   Pada tanggal 15 Maret 2019, Perusahaan                            On March 15, 2019, the Company issued Shelf
   menerbitkan Obligasi Berkelanjutan I Aneka Gas                    Bonds I Aneka Gas Industri Phase III 2019 which
   Industri Tahap III Tahun 2019 yang terdiri dari 2 seri:           consists of 2 Series:

   1.   Seri A dengan jumlah pokok obligasi sebesar                  1.   Series A bond with principal value of
        Rp164.000 dengan tingkat bunga tetap sebesar                      Rp164,000, fixed interest rate of 11% per
        11% per tahun, jangka waktu 3 (tiga) tahun, dan                   annum, a term of 3 (three) years and maturity
        jatuh tempo pada 19 Maret 2022.                                   date on March 19, 2022.

   2.   Seri B dengan jumlah pokok obligasi sebesar                  2.   Series B bond principal with principal value of
        Rp16.000 dengan tingkat bunga tetap sebesar                       Rp16,000, fixed interest rate at 11.5% per
        11,5% per tahun, jangka waktu 5 (lima) tahun,                     annum, a term of 5 (five) years, and maturity
        dan jatuh tempo pada 19 Maret 2024.                               date on March 19, 2024.

   Obligasi ini dijamin dengan tanah dan bangunan                     This bond are secured with land, building and other
   serta sarana pelengkap lainnya yang terletak di                    supporting installation located in Cakung, Jakarta
   Cakung, Jakarta Timur dengan SHGB No. 209                          Timur with SHGB No. 209 and total area of
   seluas 4.950 m2 . Nilai jaminan sebesar 50% dari                   4,950 m². Total security value is minimum 50% from
   nilai pokok obligasi (Catatan 10).                                 of bond principal value (Note 10).

   Pada tanggal 18 Maret 2024, Grup telah melunasi                    On March 18, 2024, the Group had settled the
   Obligasi Berkelanjutan I Aneka Gas Industri Tahap                  Obligasi Berkelanjutan I Aneka Gas Industri Tahap
   III Tahun 2019 Seri B.                                             III Tahun 2019 Seri B.

   Obligasi Berkelanjutan II Aneka Gas Industri Tahap                Shelf Bonds II Aneka Gas Industri Phase I 2020
   I Tahun 2020

   Pada tanggal 14 Agustus 2020, Perusahaan                          On August 14, 2020, the Company issued Shelf
   menerbitkan Obligasi Berkelanjutan II Aneka Gas                   Bonds II Aneka Gas Industri Phase I 2020 which
   Industri Tahap I Tahun 2020 yang terdiri dari 3 seri:             consists of 3 Series:

   1)   Seri A dengan jumlah pokok obligasi sebesar                  1)   Series A bond with principal value of Rp9,000,
        Rp9.000 dengan tingkat bunga tetap sebesar                        fixed interest rate of 9.80% per annum, a term
        9,80% per tahun, jangka waktu 3 (tiga) tahun,                     of 3 (three) years, and maturity date on
        dan jatuh tempo pada 14 Agustus 2023.                             August 14, 2023.

   2)   Seri B dengan jumlah pokok obligasi sebesar                  2) Series B bond with principal value of Rp2,000,
        Rp2.000 dengan tingkat bunga tetap sebesar                      fixed interest rate of 10.55% per annum, a term
        10,55% per tahun, jangka waktu 5 (lima) tahun,                  of 5 (five) years and maturity date on
        dan jatuh tempo pada 14 Agustus 2025.                           August 14, 2025.

   3)   Seri C dengan Jumlah pokok obligasi sebesar                  3) Series C bond with principal value of Rp1,000,
        Rp1.000 dengan tingkat bunga tetap sebesar                      fixed interest rate of 11.25% per annum, a term
        11,25% per tahun, jangka waktu 7 (tujuh) tahun,                 of 7 (seven) years and maturiy date on
        dan jatuh tempo pada 14 Agustus 2027.                           August 14, 2027.

   Obligasi ini dijamin dengan tanah, bangunan serta                 These bonds are secured with land, building and
   sarana pelengkap lainnya yang terletak di Tugurejo,               other supporting installations located in Tugurejo,
   Semarang dengan SHGB No. 00298 seluas 7.942                       Semarang with SHGB No. 00298 and total area of
   m2 dengan nilai jaminan sebesar 50% dari nilai                    7,942 m2. Total security value is minimum 50% from
   pokok obligasi (Catatan 10).                                      of bond principal value. (Note 10).



                                                             78
Page 415
                                                              The original consolidated financial statements included herein
                                                                                                are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                        PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                            AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                        NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                          FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                        As of December 31, 2024
          dan untuk Tahun yang Berakhir                                   and for the Year Then Ended
              pada Tanggal Tersebut                                     (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                   unless otherwise stated)
              kecuali dinyatakan lain)


20. UTANG OBLIGASI DAN SUKUK (lanjutan)                       20. BONDS PAYABLE AND SUKUK (continued)

   Obligasi Berkelanjutan II Aneka Gas Industri Tahap            Shelf Bonds II Aneka Gas Industri Phase I 2020
   I Tahun 2020 (lanjutan)                                       (continued)

   Pada tanggal 11 Agustus 2023, Perusahaan telah                On August 11, 2023, the Company had settled the
   melunasi Obligasi Berkelanjutan II Aneka Gas                  Shelf Bonds II Aneka Gas Industri Phase I 2020
   Industri Tahap I Tahun 2020 Seri A.                           Series A.

   Obligasi Berkelanjutan II Aneka Gas Industri Tahap            Shelf Bonds II Aneka Gas Industri Phase III 2021
   III Tahun 2021

   Pada tanggal 6 Juli 2021, Perusahaan menerbitkan              On July 6, 2021, the Company issued Shelf Bonds
   Obligasi Berkelanjutan II Aneka Gas Industri Tahap            II Aneka Gas Industri Phase III 2021 which consists
   III     Tahun    2021       yang    terdiri    dari           of 3 Series:
   3 Seri:

   1.   Seri A dengan jumlah pokok obligasi sebesar              1.   Series A bond with principal value of Rp15,000,
        Rp15.000, tingkat bunga tetap sebesar 7,50%                   fixed interest rate of 7.50% per annum, a term
        per tahun, berjangka waktu 370 hari, dan jatuh                of 370 days, and maturity date on July 16, 2022.
        tempo pada 16 Juli 2022.

   2.   Seri B dengan jumlah pokok obligasi sebesar              2.   Series B bond with principal value of
        Rp145.000 dengan tingkat bunga tetap sebesar                  Rp145,000, fixed interest rate of 9.35% per
        9,35% per tahun, jangka waktu 3 (tiga) tahun,                 annum, a term of 3 (five) years, and maturity
        dan jatuh tempo pada 6 Juli 2024.                             date on July 6, 2024.

   3.   Seri C dengan jumlah pokok obligasi sebesar              3.   Series C bond with principal value of Rp78,000,
        Rp78.000, tingkat bunga tetap sebesar 10,75%                  fixed interest rate of 10.75% per annum, a term
        per tahun, jangka waktu 7 (tujuh) tahun, dan                  of 7 (seven) years and maturity date on
        jatuh tempo pada 6 Juli 2028.                                 July 6, 2028.

   Obligasi ini dijamin dengan tanah, bangunan serta             These bonds are secured with land and building with
   sarana pelengkap lainnya yang terletak di Kelurahan           other supporting installations located in Roomo,
   Roomo, Kecamatan Manyar, Gresik, Jawa Timur                   Manyar, Gresik, East Java with SHGB
   dengan SHGB No. 296/Roomo seluas 35.570 m²                    No. 296/Roomo and total area of 35,570 m². Total
   dengan nilai jaminan sebesar 50% dari nilai pokok             security value is minimum 50% from of bond
   obligasi (Catatan 10).                                        principal value (Note 10).

   Pada tanggal 5 Juli 2024, Perusahaan telah                    On July 5, 2024, the Company had settled the Shelf
   melunasi Obligasi Berkelanjutan II Aneka Gas                  Bonds II Aneka Gas Industri Phase III 2021 Series
   Industri Tahap III Tahun 2021 Seri B.                         B.

   Obligasi Berkelanjutan II Aneka Gas Industri Tahap            Shelf Bonds II Aneka Gas Industri Phase IV 2021
   IV Tahun 2021

   Pada tanggal 20 Desember 2021, Perusahaan                     On December 20, 2021, the Company issued Shelf
   menerbitkan Obligasi Berkelanjutan II Aneka Gas               Bonds II Aneka Gas Industri Phase IV 2021 which
   Industri Tahap IV Tahun 2021 yang terdiri dari                consists of 3 Series:
   3 Seri:




                                                         79
Page 416
                                                                The original consolidated financial statements included herein
                                                                                                  are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                          As of December 31, 2024
          dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
              pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
              kecuali dinyatakan lain)


20. UTANG OBLIGASI DAN SUKUK (lanjutan)                         20. BONDS PAYABLE AND SUKUK (continued)

   Obligasi Berkelanjutan II Aneka Gas Industri Tahap              Shelf Bonds II Aneka Gas Industri Phase IV 2021
   IV Tahun 2021 (lanjutan)                                        (continued)

   1.   Seri A sebesar Rp44.700 dengan jumlah pokok                1.   Series A bond with principal value of Rp44,700,
        obligasi, tingkat bunga tetap sebesar 8,10% per                 with fixed interest rate at 8.10% per annum,
        tahun, jangka waktu 3 (tiga) tahun, dan jatuh                   have a term of 3 (three) years, and due on
        tempo pada 22 Desember 2024.                                    December 22, 2024.

   2.   Seri B sebesar Rp46.300 dengan jumlah pokok                2.   Series B bond with principal value of Rp46,300,
        obligas, tingkat bunga tetap sebesar 9,15% per                  with fixed interest rate at 9.15% per annum,
        tahun, jangka waktu 5 (lima) tahun, dan jatuh                   have a term of 5 (five) years, and due on
        tempo pada 22 Desember 2026.                                    December 22, 2026.

   3.   Seri C dengan jumlah pokok obligasi sebesar                3.   Series C bond with principal value of Rp59,000,
        Rp59.000, tingkat bunga tetap sebesar 10,00%                    with fixed interest rate at 10.00% per annum,
        per tahun, jangka waktu 7 (tujuh) tahun, dan                    have a term of 7 (seven) years, and due on
        jatuh tempo pada 22 Desember 2028.                              December 22, 2028.

   Obligasi ini dijamin dengan tanah, bangunan dan                 These bonds are secured with land, building and
   sarana pelengkap lainnya serta mesin dan                        other supporting installations, machinery and its
   peralatannya yang terletak di Kelurahan Nolokerto,              equipments located in Nolokerto, Kaliwungu,
   Kecamatan Kaliwungu, Kendal, Jawa Tengah                        Kendal,       Middle       Java    with    SHGB
   dengan SHGB No. 9/Nolokerto seluas 45.570 m²                    No. 9/Nolokerto and total area of 45,570 m². Total
   dengan nilai jaminan sebesar 50% dari nilai pokok               security value is minimum 50% from of bond
   obligasi (Catatan 10).                                          principal value (Note 10).

   Seluruh obligasi perusahaan yang terbit sebelum                 All of the Company’s bonds payables issued before
   2023 memiliki wali amanat yaitu PT Bank Mega Tbk.               2023 have a trustee which is PT Bank Mega Tbk.

   Pada tanggal 22 Desember 2024, Entitas telah                     On December 22, 2024, the Group had settled the
   melunasi Obligasi Berkelanjutan II Aneka Gas                     Obligasi Berkelanjutan II Aneka Gas Industri Tahap
   Industri Tahap IV Tahun 2021 Seri A.                             IV Tahun 2021 Seri A.

   Obligasi Berkelanjutan III Samator Indo Gas Tahap               Shelf Bonds III Samator Indo Gas Phase I 2023
   I Tahun 2023

   Pada tanggal 10 Oktober 2023, Perusahaan                        On October 10, 2023, the Company issued Shelf
   menerbitkan Obligasi Berkelanjutan III Aneka Gas                Bonds III Samator Indo Gas Phase I 2023 which
   Industri Tahap I Tahun 2023 yang terdiri dari 3 seri:           consists of 3 Series:

   1.   Seri A dengan jumlah pokok obligasi sebesar                1.   Series A with nominal value of Rp41,000,
        Rp41.000 dengan tingkat suku bunga tetap                        annual fixed interest rate of 7.40% , a term of 3
        sebesar 7,40% per tahun, jangka waktu 3 tahun                   years, and maturity date on October 10, 2026.
        dan jatuh tempo pada10 Oktober 2026.

   2.   Seri B dengan jumlah pokok obligasi sebesar                2.   Series B with nominal value of Rp29,000,
        Rp29.000 dengan tingkat suku bunga tetap                        annual fixed interest rate of 7.90%, a term of 5
        sebesar 7,90% per tahun, jangka waktu 5 tahun                   years, and maturity date on October 10, 2028.
        dan jatuh tempo pada 10 Oktober 2028.




                                                           80
Page 417
                                                              The original consolidated financial statements included herein
                                                                                                are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                         PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                             AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                         NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                           FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                         As of December 31, 2024
         dan untuk Tahun yang Berakhir                                    and for the Year Then Ended
             pada Tanggal Tersebut                                      (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                    unless otherwise stated)
             kecuali dinyatakan lain)


20. UTANG OBLIGASI DAN SUKUK (lanjutan)                       20. BONDS PAYABLE AND SUKUK (continued)

   Obligasi Berkelanjutan III Samator Indo Gas Tahap             Shelf Bonds III Samator Indo Gas Phase I 2023
   I Tahun 2023 (lanjutan)                                       (continued)

   Obligasi ini dijamin dengan tanah, bangunan serta             These bonds are secured with land, building and
   sarana pelengkap lainnya serta mesin dan                      other supporting installations, machinery and its
   peralatannya yang terletak di Desa Pasirukeum,                equipments located in Pasirukeum village, Cilamaya
   Kecamatan Cilamaya Kulon, Kabupaten Karawang,                 sub-district, Karawang Regency, West Java
   Provinsi Jawa Barat, yang tercatat atas nama                  Province registered in the name of the company with
   Perusahaan dengan SHGB No.0001/Pasirukeum                     SHGB No. 0001/Pasirukeum and total area of 7,420
   seluas 7.420 m² dan SHGB No. 0001/Muktijaya                   m² and SHGB No.0001/Muktijaya with total area of
   seluas 7.425 m² dengan nilai jaminan sebesar 50%              7,425 m². Total security value is minimum 50% from
   dari nilai pokok obligasi (Catatan 10).                       of bond principal value (Note 10).

   Bunga obligasi dibayarkan setiap triwulan (setiap 3           Bonds interest is paid quarterly (every 3 months)
   bulan) sejak tanggal emisi.                                   from issuance date.

   Seluruh obligasi perusahaan yang terbit di 2023               All of the Company’s bonds payables issued in 2023
   memiliki wali amanat yaitu PT Bank KB Bukopin                 have a trustee which is PT Bank KB Bukopin Tbk.
   Tbk.

   Sukuk Ijarah Berkelanjutan II Aneka Gas Industri              Shelf Sukuk Ijarah II Aneka Gas Industri Phase I
   Tahap I Tahun 2020                                            2020

   Pada tanggal 14 Agustus 2020, Perusahaan                      On August 14, 2020, the Company issued Shelf
   menerbitkan Sukuk Ijarah Berkelanjutan II Aneka               Sukuk Ijarah II Aneka Gas Industri Phase I 2020 with
   Gas Industri Tahap I Tahun 2020 dengan pokok                  nominal value of Rp5,000 and Annual Fixed Ijarah
   sebesar Rp5.000, cicilan Imbalan Ijarah per tahun             Return amounting to Rp528 or Rp105.5 for every
   sebesar Rp528 per tahun atau Rp105,5 untuk setiap             Rp1,000 of Ijarah Nominal value. This Sukuk has a
   kelipatan Rp1.000 jumlah Sisa Imbalan Ijarah,                 term of 5 (five) years, and will mature on
   jangka waktu selama 5 (lima) tahun dan akan jatuh             August 14, 2025.
   tempo pada 14 Agustus 2025.

   Sukuk Ijarah ini juga dijamin dengan tanah,                   This Sukuk Ijarah are secured with land, building
   bangunan, sarana pelengkap lainnya yang terletak              and other supporting installation, located in
   di Tugurejo, Semarang dengan SHGB No. 00298                   Tugurejo, Semarang, with SHGB No. 00298 with totl
   seluas 7.942 m2 serta dijamin dengan jaminan yang             area of 7,942 m2 and secured with the same
   sama untuk Obligasi Berkelanjutan II Aneka Gas                collateral as Shelf Bonds II Aneka Gas Industri
   Industri Tahap I dengan nilai jaminan sebesar 50%             Phase I. Total security value is minimum 50% from
   dari nilai pokok sukuk ijarah (Catatan 10).                   of bond principal value (Note 10).




                                                         81
Page 418
                                                             The original consolidated financial statements included herein
                                                                                               are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                       PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                           AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                       NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                         FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                       As of December 31, 2024
          dan untuk Tahun yang Berakhir                                  and for the Year Then Ended
              pada Tanggal Tersebut                                    (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                  unless otherwise stated)
              kecuali dinyatakan lain)


20. UTANG OBLIGASI DAN SUKUK (lanjutan)                      20. BONDS PAYABLE AND SUKUK (continued)

   Sukuk Ijarah Berkelanjutan II Aneka Gas Industri             Shelf Sukuk Ijarah II Aneka Gas Industri Phase III
   Tahap III Tahun 2021                                         2021

   Pada tanggal 6 Juli 2021, Perusahaan menerbitkan             On July 6, 2021, the Company issued Shelf Sukuk
   Sukuk Ijarah Berkelanjutan II Aneka Gas Industri             Ijarah II Aneka Gas Industri Phase III 2021 which
   Tahap III Tahun 2021 yang terdiri dari 3 seri:               consist of 3 series:

   1.   Seri A dengan pokok sebesar Rp15.000, Cicilan           1.   Series A Ijarah with nominal value of Rp15,000,
        Imbalan Ijarah sebesar Rp1.125 per tahun atau                Annual Fixed Ijarah Return of Rp1,125 or Rp75
        Rp75 untuk setiap kelipatan Rp1.000 jumlah                   for every Rp1,000 of nominal value, a term of
        Sisa Imbalan Ijarah Seri A, jangka waktu                     370 days, and maturiy date on July 16, 2022.
        selama 370 hari, dan akan jatuh tempo pada
        16 Juli 2022.

   2.   Seri B dengan pokok sebesar Rp105.000,                  2.   Series B Ijarah with nominal value of
        Cicilan Imbalan Ijarah sebesar Rp9.817,5 per                 Rp105,000, Annual Fixed Ijarah Return of
        tahun atau Rp93,5 untuk setiap kelipatan                     Rp9,817.5 or Rp93.5 for every Rp1,000 of
        Rp1.000 jumlah Sisa Imbalan Ijarah Seri B,                   nominal value, a term of 3 (three) years, and
        jangka waktu 3 (tiga) tahun, dan akan jatuh                  maturiy date on July 6, 2024.
        tempo pada 6 Juli 2024.

   3.   Seri C dengan pokok sebesar Rp124.000,                  3.   Series C Ijarah with nominal value of
        Cicilan Imbalan Ijarah sebesar Rp13.330 per                  Rp124,000, Annual Fixed Ijarah Return of
        tahun atau Rp107,5 untuk setiap kelipatan                    Rp13,330 per annum or Rp107.5 for every
        Rp1.000 jumlah Sisa Imbalan Ijarah Seri C,                   Rp1,000 of nominal value, a term of 7 (seven)
        jangka waktu 7 (tujuh) tahun, dan akan jatuh                 years, and maturity date on July 6, 2028.
        tempo pada 6 Juli 2028.

   Sukuk Ijarah ini dijamin dengan:                             These Sukuk Ijarah are secured with:

   -    Tanah, bangunan, sarana pelengkap lainnya               -    Land, building and other supporting installation,
        yang terletak di Desa Sungai Merdeka,                        located in Sungai Merdeka, Samboja, Kutai
        Kecamatan Samboja, Kabupaten Kutai                           Kartanegara, East Kalimantan, with SHGB No.
        Kartanegara, Kalimantan Timur dengan SHGB                    1445/Sei Merdeka of 14,855 m2 owned by Arief
        No.1445/Sei Merdeka seluas 14.855 m2 milik                   Harsono, and
        Arief Harsono, dan

   -    Mesin dan peralatan lainnya milik SGI yang              -    Machinery and equipment therein owned by
        terletak di atas lokasi tersebut.                            SGI.

   Nilai jaminan adalah sebesar 50% dari nilai pokok            Total security value is minimum 50% from of bond
   sukuk ijarah (Catatan 10).                                   principal value (Note 10).

   Pada tanggal 5 Juli 2024, Perusahaan telah                   On July 5, 2024, the Company had settled the Shelf
   melunasi Sukuk Ijarah Berkelanjutan II Aneka Gas             Sukuk Ijarah II Aneka Gas Industri Phase III 2021
   Industri Tahap III Tahun 2021 Seri B.                        Series B.




                                                        82
Page 419
                                                               The original consolidated financial statements included herein
                                                                                                 are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                         PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                             AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                         NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                           FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                         As of December 31, 2024
          dan untuk Tahun yang Berakhir                                    and for the Year Then Ended
              pada Tanggal Tersebut                                      (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                    unless otherwise stated)
              kecuali dinyatakan lain)


20. UTANG OBLIGASI DAN SUKUK (lanjutan)                        20. BONDS PAYABLE AND SUKUK (continued)

   Sukuk Ijarah Berkelanjutan II Aneka Gas Industri               Shelf Sukuk Ijarah II Aneka Gas Industri Phase IV
   Tahap IV Tahun 2021                                            2021

   Pada tanggal 22 Desember 2021, Perusahaan                      On December 22, 2021, the Company issued Shelf
   menerbitkan Sukuk Ijarah Berkelanjutan II Aneka                Sukuk Ijarah II Aneka Gas Industri Phase IV 2021
   Gas Industri Tahap IV Tahun 2021 yang terdiri dari             which consist of 2 series:
   2 seri:

   1.   Seri A dengan pokok sebesar Rp133.000,                    1.   Series A with nominal value of Rp133,000,
        Cicilan Imbalan Ijarah sebesar Rp10.773 per                    Annual Fixed Ijarah Return of Rp10,773 per
        tahun atau Rp81 untuk setiap kelipatan                         annum or Rp81 for every Rp1,000 of nominal
        Rp1.000 jumlah Sisa Imbalan Ijarah, jangka                     value, a term of 3 (three) years, and maturity
        waktu selama 3 (tiga) tahun, dan akan jatuh                    date on December 22, 2024.
        tempo pada 22 Desember 2024.

   2.   Seri B dengan pokok sebesar Rp17.000, Cicilan             2.   Series B with nominal value of Rp17,000,
        Imbalan Ijarah sebesar Rp1.555 per tahun atau                  Annual Fixed Ijarah Return of Rp1,555 per
        Rp91,5 untuk setiap kelipatan Rp1.000 dari                     annum or Rp91.5 for every Rp1,000 of nominal
        jumlah Sisa Imbalan Ijarah, jangka waktu 5                     value Series B, a term of 5 (five) years, and
        (lima) tahun, dan akan jatuh tempo pada                        maturity date on December 22, 2026.
        22 Desember 2026.

   Pada tanggal 22 Desember 2024, Perusahaan telah                On December 22, 2024, the Company had settled
   melunasi Sukuk Ijarah Berkelanjutan II Aneka Gas               the Shelf Sukuk Ijarah II Aneka Gas Industri Phase
   Industri Tahap IV Tahun 2021 Seri A.                           IV 2021 Series A.

   Sukuk Ijarah Berkelanjutan II Aneka Gas Industri               Shelf Sukuk Ijarah II Aneka Gas Industri Phase V
   Tahap V Tahun 2022                                             2022

   Pada tanggal 5 April 2022, Perusahaan menerbitkan              On April 5, 2022, the Company issued Shelf Sukuk
   Sukuk Ijarah Berkelanjutan II Aneka Gas Industri               Ijarah II Aneka Gas Industri Phase V 2022 which
   Tahap V Tahun 2022 yang terdiri dari 3 seri:                   consist of 3 series:

   1.   Seri A dengan pokok sebesar Rp118.800,                    1.   Series A with nominal value of Rp118,800,
        Cicilan Imbalan Ijarah sebesar Rp9.207 per                     Annual Fixed Ijarah Return of Rp9,207 or
        tahun atau Rp77,5 untuk setiap kelipatan                       Rp77.5 for every Rp1,000 of nominal value, a
        Rp1.000 dari jumlah Sisa Imbalan Ijarah, jangka                term of 3 (three) years, and maturity date on
        waktu selama 3 (tiga) tahun, dan akan jatuh                    April 5, 2025.
        tempo pada 5 April 2025.

   2.   Seri B dengan pokok sebesar Rp123.700,                    2.   Series B with nominal value of Rp123,700,
        Cicilan Imbalan Ijarah sebesar Rp11.009,3 per                  Annual Fixed Ijarah Return of Rp11,009.3 per
        tahun atau Rp89 untuk setiap kelipatan                         annum or Rp89 for every Rp1,000 of nominal
        Rp1.000 dari jumlah Sisa Imbalan Ijarah, jangka                value Series B, a term of 5 (five) years, and
        waktu 5 (lima) tahun, dan akan jatuh tempo                     maturity date on April 5, 2027.
        pada 5 April 2027.

   3.   Seri C dengan pokok sebesar Rp153.500,                    3.   Series C with nominal value of Rp153,500,
        Cicilan Imbalan Ijarah sebesar Rp14.966,25 per                 Annual Fixed Ijarah Return of Rp14,966.25 per
        tahun atau Rp97.5 untuk setiap kelipatan                       annum or Rp97,5 for every Rp1,000 of nominal
        Rp1.000 dari jumlah Sisa Imbalan Ijarah, jangka                value, a term of 7 (seven) years, and maturity
        waktu 7 (tujuh) tahun, dan akan jatuh tempo                    date on April 5, 2029.
        pada 5 April 2029.

   Seluruh Sukuk Ijarah Perusahaan yang terbit                    All of the Company’s Sukuk Ijarah issued before
   sebelum 2023 memiliki wali amanat yaitu PT Bank                2023 have a trustee which is PT Bank Mega Tbk.
   Mega Tbk.

                                                          83
Page 420
                                                              The original consolidated financial statements included herein
                                                                                                are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                        PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                            AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                        NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                          FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                        As of December 31, 2024
          dan untuk Tahun yang Berakhir                                   and for the Year Then Ended
              pada Tanggal Tersebut                                     (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                   unless otherwise stated)
              kecuali dinyatakan lain)


20. UTANG OBLIGASI DAN SUKUK (lanjutan)                       20. BONDS PAYABLE AND SUKUK (continued)

   Sukuk Ijarah Berkelanjutan III Samator Indo Gas               Shelf Sukuk Ijarah III Samator Indo Gas Phase I
   Tahap I Tahun 2023                                            2023

   Pada tanggal 10 Oktober 2023, Perusahaan                      On October 10, 2023, the Company issued the Shelf
   menerbitkan Sukuk Ijarah Berkelanjutan III Aneka              Sukuk Ijarah III Samator Indo Gas Phase I 2023
   Gas Industri Tahap I Tahun 2023 yang terdiri dari 2           which consist of 2 series:
   seri:

   1.   Seri A dengan pokok sebesar Rp35.500, Cicilan            1.   Series A with nominal value of Rp35,500 with
        Imbalan Ijarah sebesar Rp74 untuk setiap                      Annual Fixed Ijarah Return of Rp74 for
        kelipatan Rp1.000 per tahun dari jumlah Sisa                  everyRp1,000 of nominal value, a term of 3
        Imbalan Ijarah, jangka waktu 3 tahun dan jatuh                years, and maturity date on October 10, 2026.
        tempo tanggal 10 Oktober 2026.

   2.   Seri B dengan pokok sebesar Rp34.500                     2.   Series B with nominal value of Rp34,500,
        dengan Cicilan Imbalan Ijarah sebesar Rp79                    Annual Fixed Ijarah Return of Rp79 for every
        untuk setiap kelipatan Rp1.000 per tahun dari                 Rp1,000 of nominal value, a term of 5 years,
        jumlah Sisa Imbalan Ijarah, jangka waktu                      and maturity date on October 10, 2028.
        5    tahun    dan    jatuh  tempo     tanggal
        10 Oktober 2028.

   Berdasarkan hasil pemantauan dari PT Fitch                    Based on the monitoring result of Bonds by PT Fitch
   Ratings Indonesia atas Obligasi Berkelanjutan III             Ratings Indonesia for Obligasi Berkelanjutan III dan
   dan Sukuk Ijarah Berkelanjutan III Samator Indo               Sukuk Ijarah Berkelanjutan III Samator Indo Gas
   Gas melalui surat No. 111/DIR/RATLTR/VII/2023                 No. 111/DIR/RATLTR/VII/2023 on July 3, 2023, the
   tanggal 3 Juli 2023, Obligasi dan Sukuk tersebut              bonds was rated as A (idn).
   telah mendapat A (idn).

   Berdasarkan hasil pemantauan dari PT Fitch                    Based on the monitoring result of Bonds by PT Fitch
   Ratings Indonesia atas Obligasi Berkelanjutan III             Ratings Indonesia for Obligasi Berkelanjutan III dan
   dan Sukuk Ijarah Berkelanjutan III Samator Indo               Sukuk Ijarah Berkelanjutan III Samator Indo Gas
   Gas melalui surat No. 185/DIR/RATLTR/IX/2024                  No.         185/DIR/RATLTR/IX/2024                on
   tanggal 26 September 2024, Obligasi dan Sukuk                 September 26, 2024, the bonds was rated as A
   tersebut telah mendapat A (idn).                              (idn).

   Perusahaan dapat melakukan pembelian kembali                  The Company is able to buy back Bonds or Sukuk,
   Obligasi atau Sukuk setelah satu tahun dari tanggal           one year after the allotment date.
   penjatahan.

   Seluruh Sukuk Ijarah Perusahaan yang terbit di                All of the Company’s Sukuk Ijarah issued before
   2023 memiliki wali amanat yaitu PT Bank KB                    2023 have a trustee which is PT Bank KB Bukopin
   Bukopin Tbk.                                                  Tbk.




                                                         84
Page 421
                                                              The original consolidated financial statements included herein
                                                                                                are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                         PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                             AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                         NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                           FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                         As of December 31, 2024
         dan untuk Tahun yang Berakhir                                    and for the Year Then Ended
             pada Tanggal Tersebut                                      (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                    unless otherwise stated)
             kecuali dinyatakan lain)


21. LIABILITAS DIESTIMASI ATAS IMBALAN KERJA                  21. ESTIMATED        LIABILITIES       FOR     EMPLOYEE
                                                                  BENEFITS

   Perusahaan dan beberapa entitas anak tertentu                 The Company and its subsidiaries have
   menyelenggarakan dana pensiun manfaat pasti                   a defined benefit pension plan, covering permanent
   untuk seluruh karyawan tetap. Manfaat dana                    employees. The benefits under such pension plan
   pensiun tersebut telah disesuaikan dengan                     have been adjusted to cover minimum benefits under
   manfaat minimal sesuai Undang-Undang No.                      Collective Labor Agreement and Law No. 6/2023
   6/2023     Penetapan     Peraturan  Pemerintah                Penetapan Peraturan Pemerintah Pengganti
   Pengganti Undang-Undang Nomor 2 Tahun 2022                    Undang-Undang Nomor 2 Tahun 2022 tentang Cipta
   tentang Cipta Kerja menjadi Undang-Undang (“UU                Kerja menjadi Undang-Undang (the “Cipta Kerja
   Cipta Kerja”, (UUCK)). Tambahan manfaat pasti di              Law”, (UUCK)). The additional benefits under the
   luar dari Undang-Undang tidak didanai. Umur                   Law are unfunded. The normal retirement age is
   normal pensiun adalah 55 tahun.                               55 years.

   Liabilitas berdasarkan UU Cipta Kerja telah                   The obligation under the Cipta Kerja Law has been
   dihitung dengan membandingkan manfaat yang                    calculated by comparing the benefit that will be
   akan diterima oleh karyawan pada usia pensiun                 received by an employee at normal pension age from
   normal dari Dana Pensiun dengan manfaat yang                  the Pension Plan with the benefit as stipulated under
   diperoleh sesuai dengan UU Cipta Kerja setelah                the Cipta Kerja Law after deducting the accumulated
   dikurangi akumulasi kontribusi dari pemberi kerja             employer contributions and the related investment
   dan hasil investasi terkait. Jika manfaat dana yang           results. If the employer-funded portion of the
   didanai pemberi kerja lebih kecil dari manfaat                Pension Plan benefit is less than the benefit as
   sesuai UU Cipta Kerja, Grup akan menyediakan                  required by the Cipta Kerja Law, the Group will
   kekurangannya.                                                provide for such shortage.

   Grup belum menetapkan pendanaan untuk kedua                   The Group have not yet set up a specific fund for
   program tersebut.                                             the program.

   Liabilitas  imbalan    kerja    pada     tanggal              The    employee     benefits    liability as   of
   31 Desember 2024 dan 2023 yang diakui dalam                   December 31, 2024 and 2023 recognized in the
   laporan posisi keuangan konsolidasian ditentukan              consolidated statement of financial position were
   melalui perhitungan aktuaria independen Kantor                determined through actuarial valuations performed
   Konsultan Aktuaria Nurichwan berdasarkan                      by an independent actuary Kantor Konsultan
   laporannya yang tanggal 6 Maret 2025 untuk                    Aktuaria Nurichwan based on its reports dated
   tanggal 31 Desember 2024 dan 12 Februari 2024                 March 6, 2025 for December 31, 2024 and
   untuk tanggal 31 Desember 2023.                               February 12, 2024 for December 31, 2023.

   Program pensiun imbalan pasti memberikan                      The defined benefit pension plan typically expose
   eksposur Grup terhadap risiko aktuarial seperti               the Group to actuarial risks such as, interest rate risk
   risiko tingkat suku bunga dan risiko gaji.                    and salary risk.

   Risiko Tingkat Bunga                                          Interest Risk

   Penurunan suku bunga obligasi akan meningkatkan               A decrease in the bond interest rate will increase the
   liabilitas program, namun sebagian akan di-offset             plan liability, however this will be partially offset by
   (saling hapus) oleh peningkatan imbal hasil atas              an increase in the return on the plan’s debt
   investasi instrumen utang.                                    investments.

   Risiko Gaji                                                   Salary Risk

   Nilai kini liabilitas imbalan pasti dihitung dengan           The present value of the defined benefit plan liability
   mengacu pada gaji masa depan peserta program.                 is calculated by reference to the future salaries of
   Dengan demikian, kenaikan gaji peserta program                plan participants. As such, an increase in the salary
   akan meningkatkan liabilitas program.                         of the plan participants will increase the plan’s
                                                                 liability.



                                                         85
Page 422
                                                                            The original consolidated financial statements included herein
                                                                                                              are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                                      PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                                          AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                                      NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                                        FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                                      As of December 31, 2024
           dan untuk Tahun yang Berakhir                                                 and for the Year Then Ended
               pada Tanggal Tersebut                                                   (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                                 unless otherwise stated)
               kecuali dinyatakan lain)


21. LIABILITAS DIESTIMASI ATAS IMBALAN KERJA                               21. ESTIMATED LIABILITIES                FOR     EMPLOYEE
    (lanjutan)                                                                 BENEFITS (continued)

   Asumsi     aktuaria   yang    digunakan      dalam                           The actuarial assumptions used in measuring
   menentukan beban dan liabilitas imbalan kerja pada                           employee benefit expense and liabilities as of
   tanggal 31 Desember 2024 dan 31 Desember 2023                                December 31, 2024 and December 31, 2023 are as
   adalah sebagai berikut:                                                      follows:

                                                2024                                 2023

   Usia pensiun                             55 tahun/year                     55 tahun/year                               Retirement age
   Tingkat kenaikan gaji               7% per tahun/ per annum            7% per tahun/per annum                    Salary increment rate
   Tingkat diskonto                        7,10% - 7,12%                      6,81% - 6,92%                                  Discount rate

   Tingkat mortalitas                            TMI-IV                             TMI-IV                                  Mortality rate
                                      5% dari tingkat mortalita/          5% dari tingkat mortalita/
   Tingkat cacat                            of mortality rate                  of mortality rate
                                     5% per tahun pada usia 39           5% per tahun pada usia 39
                                     tahun dan menurun secara            tahun dan menurun secara
                                    garis lurus sampai dengan 0%         garis lurus sampai dengan
                                     pada usia 55 tahun/ 5% per          0% pada usia 55 tahun/ 5%
                                         annum at age 39 and              per annum at age 39 and
                                     decreasing linearly to 0% at         decreasing linearly to 0%
   Tingkat pengunduran diri                   age 55 years                     at age 55 years                           Resignation rate

   a.    Beban imbalan kerja yang diakui di laporan laba                        a.    Amounts recognized as expense in the
         rugi dan penghasilan komprehensif lain                                       consolidated statement of profit or loss and
         konsolidasian adalah sebagai berikut:                                        other comprehensive income in respect of
                                                                                      these employee benefits are as follows:

                                                       2024                    2023

         Biaya jasa kini                                       3.398                   4.767                         Current service cost
         Biaya bunga                                           3.497                   2.306                                Interest cost

         Total                                                 6.895                   7.073                                        Total


   b.    Liabilitas imbalan kerja di laporan posisi                             b.    The estimated benefits liabilities in the
         keuangan konsolidasian adalah sebagai                                        consolidated statements of financial position
         berikut:                                                                     are as follows:

                                                       2024                    2023

                                                                                                                 Present value of defined
         Nilai kini liabilitas imbalan pasti                  52.065                  51.236                         benefit obligation


   c.    Mutasi liabilitas imbalan kerja adalah sebagai                         c.    Movement of employee benefits liabilities are as
         berikut:                                                                     follows:
                                                       2024                    2023

        Saldo awal tahun                                      51.236                  54.457           Balance at the beginning of the year
        Penambahan tahun berjalan                              6.895                   7.073                Addition for the year (Note 33)
        Penghasilan komprehensif                                                                                     Other comprehensive
          lain (Catatan 28)                                  5.822                      (325)                           income (Note 28)
        Pembayaran manfaat                                 (11.888)                   (9.969)                            Benefit payments

        Saldo akhir tahun                                   52.065                    51.236                 Balance at end of the year




                                                                    86
Page 423
                                                                          The original consolidated financial statements included herein
                                                                                                            are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                                  PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                      AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                                  NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                                    FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                                  As of December 31, 2024
            dan untuk Tahun yang Berakhir                                             and for the Year Then Ended
                pada Tanggal Tersebut                                               (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                             unless otherwise stated)
                kecuali dinyatakan lain)


21. LIABILITAS DIESTIMASI ATAS IMBALAN KERJA                             21. ESTIMATED LIABILITIES               FOR      EMPLOYEE
    (lanjutan)                                                               BENEFITS (continued)

   Analisa sensitivitas terhadap asumsi utama adalah                            The sensitivity analysis to key assumptions are
   sebagai berikut:                                                             as follows:

                                                                        (Penurunan)/Kenaikan
                                                                           Liabilitas Imbalan
                                                                        Kerja Neto/(Decrease)/
        Perubahan Asumsi          Kenaikan/(Penurunan)/                   Increase in the Net              Annual Changes of
         Utama Tahunan             Increase/(Decrease)                Employee Benefits Liability          Key Assumptions

   31 Desember 2024                                                                                                December 31, 2024
   Tingkat diskonto            10/(10) basis poin/basis points                       (3.837)/4.400                        Discount rate
   Tingkat kenaikan gaji       10/(10) basis poin/basis points                        4.361/(3.874)                Salary increase rate

   31 Desember 2023                                                                                                December 31, 2023
   Tingkat diskonto            10/(10) basis poin/basis points                       (3.759)/4.302                        Discount rate
   Tingkat kenaikan gaji       10/(10) basis poin/basis points                        4.252/(3.786)                Salary increase rate

   Analisis sensitivitas di atas telah ditentukan                               The sensitivity analyses above have been
   berdasarkan suatu metode yang mengekstrapolasi                               determined based on a method that extrapolates
   dampak pada kewajiban imbalan pasti sebagai                                  the impact on the defined benefit obligation as
   akibat dari perubahan yang wajar atas asumsi                                 a result of reasonable changes in key
   utama yang terjadi pada akhir periode pelaporan.                             assumptions occurring at the end of the reporting
   Analisis sensitivitas didasarkan pada perubahan                              period. The sensitivity analyses are based on
   asumsi yang signifikan, dengan menjaga agar                                  a change in a significant assumption, keeping all
   semua asumsi lainnya tetap konstan. Analisis                                 other assumptions constant. The sensitivity
   sensitivitas mungkin tidak mewakili perubahan                                analyses may not be representative of an actual
   aktual dalam kewajiban imbalan pasti karena kecil                            change in the defined benefit obligation as it is
   kemungkinannya bahwa perubahan asumsi akan                                   unlikely that changes in assumptions would occur
   terjadi secara terpisah satu sama lain.                                      in isolation from one another.

   Pembayaran kontribusi yang diharapkan dari                                   The    following    payments     are    expected
   kewajiban imbalan kerja pada tahun mendatang                                 contributions to the benefit obligation in future
   adalah sebagai berikut:                                                      years:

                                                                 2024

    Dalam 12 bulan mendatang                                            4.183                                Within the next 12 months
    Antara 1 dan 2 tahun                                                5.862                                   Between 1 and 2 years
    Antara 2 dan 5 tahun                                               16.842                                   Between 2 and 5 years
    Lebih dari 5 tahun                                                684.615                                             Over 5 years

    Total                                                             711.502                                                      Total




   Durasi rata-rata dari kewajiban imbalan kerja pada                           The average duration of the benefit obligation as
   tanggal 31 Desember 2024 adalah 18,07 tahun                                  of December 31, 2024 was 18.07 years (2023:
   (2023: 17,17 tahun).                                                         17.17 years).




                                                                 87
Page 424
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                            PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                            As of December 31, 2024
           dan untuk Tahun yang Berakhir                                       and for the Year Then Ended
               pada Tanggal Tersebut                                         (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                       unless otherwise stated)
               kecuali dinyatakan lain)


22. MODAL SAHAM                                                22. CAPITAL STOCK

   Rincian pemegang saham Perusahaan dan                              The Company’s shareholders and their percentage
   persentase   kepemilikannya    pada      tanggal                   of ownership as of December 31, 2024 are as
   31 Desember 2024 adalah sebagai berikut:                           follows:
                                  Jumlah Modal
                                   Ditempatkan
                                   Dan Disetor
                                      Penuh/         Persentase
                                    Number of       Kepemilikan/
                                  Shares Issued      Percentage             Jumlah/
   Pemegang Saham                 and Fully Paid    of Ownership            Amount                                Shareholders

   PT Samator                       1.080.693.020          35,24%                540.346                            PT Samator
   Matrix Company                     998.181.820          32,55%                499.091                       Matrix Company
   PT Aneka Mega Energi               459.999.000          15,00%                229.999                 PT Aneka Mega Energi
   PT Saratoga Investama Sedaya       306.666.000          10,00%                153.333         PT Saratoga Investama Sedaya
   Nini Liemijanto                         25.200           0,00%                     13                         Nini Liemijanto
   Octavianus Santoso Rastanto              9.700           0,00%                      5          Octavianus Santoso Rastanto
   Masyarakat                         221.085.260           7,21%                110.543                                  Public


   Total                            3.066.660.000             100%             1.533.330                                  Total



   Rincian pemegang saham Perusahaan dan                              The Company’s shareholders and their percentage
   persentase   kepemilikannya    pada      tanggal                   of ownership as of December 31, 2023 are as
   31 Desember 2023 adalah sebagai berikut:                           follows:
                                  Jumlah Modal
                                   Ditempatkan
                                   Dan Disetor
                                      Penuh/         Persentase
                                    Number of       Kepemilikan/
                                  Shares Issued      Percentage             Jumlah/
   Pemegang Saham                 and Fully Paid    of Ownership            Amount                                Shareholders

   PT Samator                       1.080.693.020          35,24%                540.346                            PT Samator
   Matrix Company                     989.253.120          32,26%                494.627                       Matrix Company
   PT Aneka Mega Energi               459.999.000          15,00%                229.999                 PT Aneka Mega Energi
   PT Saratoga Investama Sedaya       306.666.000          10,00%                153.333         PT Saratoga Investama Sedaya
   Nini Liemijanto                         25.200           0,00%                     13                         Nini Liemijanto
   Octavianus Santoso Rastanto              9.700           0,00%                      5          Octavianus Santoso Rastanto
   Masyarakat                         230.013.960           7,50%                115.007                                  Public


   Total                            3.066.660.000             100%             1.533.330                                  Total


   Berdasarkan surat No. 021/SIG-Keu.2-III/2023                       Based on letter No. 021/SIG-Keu.2-III/2023 dated
   tanggal 17 Maret 2023, Perusahaan menyampaikan                     March 17, 2023, the Company submitted a report on
   laporan informasi atau fakta material kepada                       material information or facts to the Financial
   Otoritas Jasa Keuangan (“OJK”) sehubungan                          Services Authority (“OJK”) in connection with the
   dengan penjualan saham Perusahaan kepada                           sale of the Company’s shares to the investors on
   investor tanggal 15 Maret 2023.                                    March 15, 2023.

  Merujuk pada (i) press release yang telah                           Referring to (i) the press release that the Company
  disampaikan Perusahaan kepada masyarakat                            had submitted to the public through the Indonesian
  melaui situs web Bursa Efek Indonesia (BEI) dan                     Stock Exchange (IDX) website and the Company’s
  situs web Perusahaan tanggal 15 Maret 2023 dan (ii)                 website dated March 15, 2023 and (ii) the
  surat Perusahaan kepada OJK dan BEI No. 53/SIG-                     Company's letter to OJK and IDX No. 53/SIG-
  III/2023 tanggal 15 Maret 2023 perihal laporan                      III/2023 dated March 15, 2023 concerning reports of
  informasi atau fakta material pelaksanaan penjualan                 material information or facts on the implementation
  saham hasil pembelian kembali, dengan rincian                       of the sale of shares as a result of the buyback, with
  sebagai berikut:                                                    the following details:

                                                         88
Page 425
                                                             The original consolidated financial statements included herein
                                                                                               are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                        PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                            AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                        NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                          FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                        As of December 31, 2024
         dan untuk Tahun yang Berakhir                                   and for the Year Then Ended
             pada Tanggal Tersebut                                     (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                   unless otherwise stated)
             kecuali dinyatakan lain)


22. MODAL SAHAM (lanjutan)                                   22. CAPITAL STOCK (continued)

   i. Perusahaan telah melakukan pengalihan saham               i. The Company had transferred 21,478,200
      hasil pembelian kembali sejumlah 21.478.200                  shares as a result of the buyback to Matrix
      saham kepada Matrix Company Limited.                         Company Limited.

   ii. Beberapa pemegang saham Perusahaan                       ii. Some of the Company's shareholders (including
       (termasuk PT Samator dan PT Aneka Mega                       PT Samator and PT Aneka Mega Energi) had
       Energi juga melakukan pengalihkan saham yang                 also transferred their shares to Matrix Company
       dimilikinya kepada Matrix Company Limited.                   Limited.

   iii. Setelah dilakukannya pengalihan atas saham-             iii. After the transfer of these shares: (i) Matrix
        saham tersebut: (i) Matrix Company Limited                   Company Limited owns approximately 32.26% of
        memiliki kurang lebih 32,26% saham dalam                     the shares of the Company and (ii) the Harsono
        Perusahaan dan (ii) keluarga Harsono akan                    family will continue to control the Company
        tetap menjadi pengendali Perusahaan melalui                  through PT Samator and PT Aneka Mega Energi
        PT Samator dan PT Aneka Mega Energi yang                     which together owns 50.24% shares of the
        secara bersama-sama memiliki 50,24% saham                    Company.
        dari Perusahaan.

   Program MESOP                                                MESOP program

   Berdasarkan Akta Pernyataan Keputusan Sirkuler               Based on Circular Notarial Deed of Shareholders
   Seluruh Pemegang Saham No. 64 tanggal                        No. 64 dated June 17, 2016 of Notary Fathiah Helmi,
   17 Juni 2016 dari Fathiah Helmi, S.H., notaris,              S.H., the shareholders approved the Management
   Pemegang Saham menyetujui program opsi                       and Employee Stock Option Program (the
   kepemilikan saham kepada manajemen dan                       “MESOP”) and allocated up to 30,666,600 shares or
   karyawan (Management and Employee Stock                      1.00% of the issued and paid-in capital of the Entity
   Option Program atau “MESOP”) sebanyak-                       immediately after the completion of the Initial Public
   banyaknya sebesar 30.666.600 saham atau 1,00%                Offering.
   dari jumlah modal ditempatkan dan disetor penuh
   setelah Penawaran Umum Saham perdana.

   Pendistribusian hak opsi tersebut akan dilakukan             The share option will be distributed in 3 (three)
   dalam 3 (tiga) tahapan, sebagai berikut:                     stages, as follows:

   i. Tahap pertama pada Tanggal Pencatatan saham                i. During the first stage, which will be on the Listing
      Perusahaan di Bursa Efek Indonesia untuk                      Date, up to 40% (forty percent) of all the share
      sebanyak-banyaknya sejumlah 40% (empat                        options available under the MESOP will be
      puluh persen) dari total jumlah hak opsi dalam                distributed;
      Program MESOP;

   ii. Tahap kedua pada ulang tahun pertama                     ii. During the second stage, which will be on the first
       pencatatan saham di Bursa Efek Indonesia untuk               anniversary of the Listing Date, up to 30% (thirty
       sebanyak-banyaknya 30% (tiga puluh persen)                   percent) of all the share options available under
       dari total jumlah hak opsi dalam Program                     the MESOP will be distributed; and
       MESOP; dan




                                                        89
Page 426
                                                             The original consolidated financial statements included herein
                                                                                               are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                        PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                            AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                        NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                          FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                        As of December 31, 2024
         dan untuk Tahun yang Berakhir                                   and for the Year Then Ended
             pada Tanggal Tersebut                                     (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                   unless otherwise stated)
             kecuali dinyatakan lain)


22. MODAL SAHAM (lanjutan)                                   22. CAPITAL STOCK (continued)

   Program MESOP (lanjutan)                                     MESOP program (continued)

   iii. Tahap ketiga pada tahun berikutnya pada ulang           iii. During the third stage, which will be on the
        tahun kedua pencatatan saham Perusahaan di                   second anniversary of the Listing Date, all of the
        Bursa Efek Indonesia sebanyak-banyaknya                      remaining share options available under the
        sejumlah sisa hak opsi yang belum diterbitkan                MESOP will be distributed.
        dalam program MESOP.

   Pada tanggal 31 Desember 2024, manajemen                     As of December 31, 2024, the Company’s
   Perusahaan menyatakan memberhentikan program                 management have declared to stop the program
   tersebut   dikarenakan   Perusahaan    belum                 due to the Company have not decide comencement
   menentukan atas harga pelaksanaan dan                        price and to decide which Company’s management
   menentukan     manajemen   Perusahaan    dan                 and employee have right for the MESOP program.
   karyawan yang berhak atas program MESOP
   tersebut.

23. SAHAM TREASURI                                           23. TREASURY STOCK

   Pada tanggal 21 Oktober 2022, Perusahaan                     On October 21, 2022, the Company submitted a
   menyampaikan surat kepada OJK perihal                        letter to OJK regarding the disclosure of information
   keterbukaan informasi atas rencana pelaksanaan               regarding the plan for implementing MESOP with
   MESOP dengan jumlah saham buy back yang                      selling of buy back shares with the number of
   dijual/dialihkan adalah sebanyak 1.448.100 lembar            sold/transferred shares totaling 1,448,100 shares
   dengan harga pengalihan sebesar Rp1.954. Selisih             with a transfer price of Rp1,954 per share. The
   antara harga pengalihan dengan harga perolehan               difference between the transfer price and the buy
   buy back disajikan sebesar Rp2.236 sebagai akun              back acquisition price Rp2,236, is presented as an
   “Tambahan modal disetor”, yang merupakan bagian              “Additional paid-in capital”, account which is part of
   dari ekuitas dalam laporan posisi keuangan                   equity in the consolidated statements of financial
   konsolidasian (Catatan 25).                                  position (Note 25).

   Pada tahun 2023, Perusahaan menyampaikan surat               In 2023, the Company submitted a letter to OJK
   kepada OJK perihal keterbukaan informasi atas                regarding the disclosure of information regarding the
   rencana penjualan kembali saham treasuri                     plan for resale of treasury stock totaling 73,700
   sebanyak 73.700 lembar dengan harga pengalihan               shares with a transfer price of Rp1,954 (full amount).
   sebesar Rp1.954 (nominal penuh).

   Dari rencana penjualan kembali saham treasuri                Based on the plan for resale of treasury stock, on
   tersebut, pada tanggal 15 Maret 2023, Perusahaan             March 15, 2023, the Company has conducted the
   melakukan pelaksanaan penjualan Saham Treasury               selling of buy back shares with the number of
   di Pasar Negosiasi dengan jumlah saham buy back              sold/transferred shares totaling 21,478,200 shares
   yang di jual/dialihkan adalah sebanyak 21.478.200            with a transfer price of Rp2,400 per share. The
   lembar dengan harga pengalihan sebesar Rp2.400               difference between the transfer price and the buy
   per lembar. Selisih antara harga pengalihan dengan           back acquisition price after deducted with the
   harga perolehan buy back setelah dikurangi biaya             expenses related to the selling of the shares
   terkait penjualan saham adalah sebesar Rp17.348,             amounting to Rp17,348, is presented as an
   yang disajikan sebagai akun “Tambahan modal                  “Additional paid-in capital”, account which is part of
   disetor”, yang merupakan bagian dari ekuitas                 equity in the consolidated statements of financial
   dalam laporan posisi keuangan konsolidasian                  position (Note 25).
   (Catatan 25).




                                                        90
Page 427
                                                                 The original consolidated financial statements included herein
                                                                                                   are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                            PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                            As of December 31, 2024
            dan untuk Tahun yang Berakhir                                       and for the Year Then Ended
                pada Tanggal Tersebut                                         (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                       unless otherwise stated)
                kecuali dinyatakan lain)


23. SAHAM TREASURI (lanjutan)                                23. TREASURY STOCK (continued)

   Pada tanggal 31 Desember 2023, jumlah saham                        As of December 31, 2023, the treasury stocks are
   treasuri adalah sebagai berikut:                                   as follows:

                               Jumlah saham/       Persentase/                Jumlah/
                                Total stocks       Percentage                 Amount

   8 Mei 2020                        17.000.000           0,55%                    6.987                             May 8, 2020
   20 Mei 2020                        6.000.000           0,20%                    2.437                            May 20, 2020
   31 Oktober 2022                   (1.448.100)         (0,05%)                    (594)                        October 31, 2022
   4 Januari 2023                       (67.900)         (0,00%)                     (28)                         January 4, 2023
   22 Februari 2023                      (5.800)         (0,00%)                      (2)                       February 22, 2023
   15 Maret 2023                    (21.478.200)         (0,70%)                  (8.800)                         March 15, 2023

   Total                                      -                  -                       -                                    Total


24. DIVIDEN TUNAI                                            24. CASH DIVIDENDS

   Pada Rapat Umum Pemegang Saham tahunan                             At the Annual General Meeting of the Entity dated
   tanggal 24 Juni 2024, telah disetujui untuk                        June 24, 2024, it was unanimously agreed to
   membayarkan dividen tunai atas laba bersih tahun                   declare cash dividends from the 2023, respectively,
   buku 2023 masing-masing sebesar Rp33.120                           net income amounting to Rp33,120 (Rp10.8 per
   (Rp10,8 per saham) yang pembayarannya                              share) which paid on July 25, 2024, respectively
   dilakukan pada tanggal 25 Juli 2024 (Catatan 27).                  (Note 27).

   Pada Rapat Umum Pemegang Saham tahunan                             At the Annual General Meeting of the Entity dated
   tanggal 31 Mei 2023, telah disetujui untuk                         May 31, 2023, it was unanimously agreed to declare
   membayarkan dividen tunai atas laba bersih tahun                   cash dividends from the 2022, respectively, net
   buku 2022 masing-masing sebesar Rp14.904                           income amounting to Rp14,904 (Rp4.86 per share),
   (Rp4,86 per saham) yang pembayarannya                              which paid on July 5, 2023, respectively (Note 27).
   dilakukan pada tanggal 5 Juli 2023 (Catatan 27).

25. TAMBAHAN MODAL DISETOR                                   25. ADDITIONAL PAID-IN CAPITAL

   Rincian akun pada tanggal 31 Desember 2024 dan                     The detail of December 31, 2024 and 2023 are as
   2023 adalah sebagai berikut:                                       follow:
                                                            Jumlah/
                                                            Amount

    Tambahan modal disetor                                            3.381                               Additional paid-in capital
    Selisih nilai transaksi ekuitas                                                     Difference in value of equity transactions
      dengan pihak nonpengendali                                  (80.940)                          with non-controlling interest
    Penerbitan saham melalui penawaran                                                          Issuance of shares through intial
      umum perdana kepada masyarakat                              459.996                                         public offering
    Biaya emisi efek                                              (32.000)                                  Share issuance costs
    Selisih antara harga pengalihan                                                             Difference between transfer price
      dengan harga perolehan                                                                    and buy back acquisition price
      buy back (Catatan 23):                                                                                          (Note 23):
      2022                                                            2.236                                                 2022
      2023                                                           17.348                                                 2023

    Total                                                         370.021                                                     Total




                                                       91
Page 428
                                                                         The original consolidated financial statements included herein
                                                                                                           are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                                    PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                                        AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                                    NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                                      FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                                    As of December 31, 2024
           dan untuk Tahun yang Berakhir                                               and for the Year Then Ended
               pada Tanggal Tersebut                                                 (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                               unless otherwise stated)
               kecuali dinyatakan lain)


25. TAMBAHAN MODAL DISETOR (lanjutan)                                  25. ADDITIONAL PAID-IN CAPITAL (continued)

   Pada tanggal 26 Desember 2005, Perusahaan                                   On December 26, 2005, the Company increased its
   melakukan penyertaan saham kepada SGI                                       investment in shares of SGI consisting of 10,000
   sebanyak 10.000 saham dengan nilai nominal                                  shares with par value of Rp1 per share. This
   sebesar Rp1 untuk setiap saham. Penyertaan                                  invesment represents of 90.91% from SGI total
   tersebut merupakan 90,91% dari jumlah saham SGI.                            share. The price of share transfer amounting to
   Harga pengalihan saham adalah sebesar Rp13.381                              Rp13,381 or amounting to Rp1 per share. The
   atau sebesar Rp1 untuk setiap saham. Selisih                                difference between the transfer price and the par
   sebesar Rp3.381 antara harga pengalihan dan nilai                           value amounting to Rp3,381 recorded as account
   nominal saham disajikan sebagai akun ”Tambahan                              “Additional paid-in capital”, which is part of the equity
   modal disetor”, yang merupakan bagian dari ekuitas                          in consolidated statements of financial position.
   dalam laporan posisi keuangan konsolidasian.

   Pada tanggal 17 Desember 2018, Perusahaan                                   On December 17, 2018, the Company had acquired
   melakukan akuisisi 24,9% kepemilikan saham                                  24.9% share ownership in SGI from PT Samator.
   SGI dari PT Samator dengan harga pengalihan                                 The transfer price amounting to Rp328,680. The
   sebesar Rp328.680. Selisih harga pengalihan                                 difference between the cash consideration and the
   dengan nilai buku aset neto SGI sebesar Rp80.940                            book value of the net assets of SGI amounting to
   dicatat oleh Perusahaan dan disajikan sebagai                               Rp80,940 was recognized by the Company as
   “Tambahan Modal Disetor” karena merupakan                                   “Additional Paid-In Capital” since this is
   transaksi antar entitas yang berada di bawah                                a transaction among entities under common control.
   pengendalian bersama.

26. SELISIH KURS            DARI   TAMBAHAN           MODAL            26. DIFFERENCES IN FOREIGN EXCHANGE FROM
    DISETOR                                                                ADDITIONAL PAID-IN CAPITAL

   Selisih kurs dari tambahan modal disetor                                    Differences in foreign exchange from additional
   merupakan selisih antara nilai tukar Rupiah dan                             paid-in capital is differences exchange between
   Dolar Amerika Serikat yang tertera pada Anggaran                            Rupiah and United States Dollar which is stated on
   Dasar Perusahaan dan nilai tukar yang terjadi pada                          Article of Association of the Company and value
   saat modal disetor. Rincian selisih kurs dari                               capital. The details of differences in foreign
   tambahan     modal     disetor   pada     taanggal                          exchange from additional paid-in capital as of
   31 Desember 2024 dan 31 Desember 2023 adalah                                December 31, 2024 and December 31, 2023 are as
   sebagai berikut:                                                            follows:
                                   Nilai per Lembar
                                    Saham (Setara         Jumlah Modal
                                       Dengan)/           Disetor Penuh
                                       Par value             (Lembar)/
                                       per Share         Number of Shares       Jumlah/
                                   (Equivalent As)       Fully Paid (Share)     Amount
    Nilai setoran modal                       2.408                 12.500                 30.100               Capital value contribution
    Nilai nominal saham                      (1.000)               (12.500)               (12.500)                     Par value of share
                                                                                                                    Differences in foreign
    Selisih kurs dari tambahan                                                                                exchange from additional
      modal disetor                           1.408                      -                17.600                         paid-in capital



27. SALDO LABA                                                         27. RETAINED EARNINGS

   a.   Dicadangkan                                                            a.    Appropriated
                                                       2024                   2023

         Saldo awal                                       35.000                     30.000                        Beginning balance
         Pembentukan dana cadangan                         5.000                      5.000                   Appropoation of reserve
         Total                                            40.000                     35.000                            Ending balance




                                                                92
Page 429
                                                            The original consolidated financial statements included herein
                                                                                              are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                        PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                            AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                        NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                          FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                        As of December 31, 2024
         dan untuk Tahun yang Berakhir                                   and for the Year Then Ended
             pada Tanggal Tersebut                                     (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                   unless otherwise stated)
             kecuali dinyatakan lain)


27. SALDO LABA (lanjutan)                                   27. RETAINED EARNINGS (continued)

   a.   Dicadangkan (lanjutan)                                 a.     Appropriated (continued)

        Dalam rangka memenuhi Undang-Undang                           In compliance with Corporate Law No. 40 year
        Perseroan Terbatas No. 40 tahun 2007, yang                    2007, which requires the Company to set aside,
        mengharuskan Perusahaan secara bertahap                       on a gradual basis, an amount equivalent
        mencadangkan sekurang-kurangnya 20% dari                      to at least 20% of their issued and fully paid
        modal ditempatkan dan disetor penuh sebagai                   capital stock as appropriation reserve, the
        cadangan dana umum, para pemegang saham                       shareholders had approved the partial
        menyetujui pencadangan sebagian dari saldo                    appropriation of the Entity’s retained earnings
        laba Entitas.                                                 as appropriation reserve.

        Berdasarkan Rapat Umum Pemegang Saham                         Based on Annual General Shareholder Meeting
        Tahunan (RUPST) tanggal 24 Juni 2024 yang                     dated June 24, 2024 as stated in Notarial Deed
        telah diaktakan dengan Akta Notaris Ira                       of Ira Sudjono S.H., M.Hum., M.Kn., M.M.,
        Sudjono S.H., M.Hum., M.Kn., M.M., M.SI.,                     M.SI., No. 159, the Entity decided to set aside
        No.   159,    Entitas memutuskan untuk                        Rp5,000 of income for the year 2023 as an
        menyisihkan Rp5.000 dari laba tahun 2023                      appropriation reserve in accordance with the
        sebagai cadangan sesuai dengan Undang-                        Corporate Law.
        Undang Perseroan Terbatas.

        Berdasarkan Rapat Umum Pemegang Saham                         Based on Annual General Shareholder Meeting
        Tahunan (RUPST) tanggal 31 Mei 2023 yang                      dated May 31, 2023 as stated in Notarial Deed
        telah diaktakan dengan Akta Notaris Ira                       of Ira Sudjono, S.H., M.Hum., M.Kn., M.M.,
        Sudjono S.H., M.Hum., M.Kn., M.M., M.SI.,                     M.SI., No. 66, the Entity decided to set aside
        No. 66, Entitas memutuskan untuk menyisihkan                  Rp5,000 of income for the year 2022 as an
        Rp5.000 dari laba tahun 2022 sebagai                          appropriation reserve in accordance with the
        cadangan sesuai dengan Undang-undang                          Corporate Law.
        Perseroan Terbatas.

   b.   Belum dicadangkan                                      b.     Unappropriated

                                             2024             2023

        Saldo awal                             771.962           626.453                            Beginning balance
        Pembentukan dana cadangan               (5.000)           (5.000)                      Appropoation of reserve
        Laba penghasilan                                                                     Comprehensive income for
             komprehensif tahun berjalan       104.947              165.413                                 the year
        Dividen kas (Catatan 25)               (33.120)             (14.904)                  Cash dividends (Note 25)

        Saldo Akhir                            838.789              771.962                             Ending balance


28. PENGHASILAN KOMPREHENSIF LAIN                           28. OTHER COMPREHENSIVE INCOME

   Rincian penghasilan komprehensif lain pada                  The details of other comprehensive income in the
   laporan posisi keuangan konsolidasian adalah                consolidated statement of financial position are as
   sebagai berikut:                                            follows:

                                             2024             2023

   Saldo awal                                  912.132              911.845                          Beginning balance
   Mutasi tahun berjalan:                                                                       Movement for the year:
      Pengukuran kembali liabilitas                                                              Re-measurement of
      imbalan kerja                              (5.694)               368                 employee benefits liability
      Pajak penghasilan terkait                   1.253                (81)                       Related income tax
      Penyesuaian surplus revaluasi             (13.362)                 -          Adjustment on revaluation surplus

   Saldo akhir                                 894.329              912.132                             Ending balance



                                                       93
Page 430
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                              PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                              As of December 31, 2024
            dan untuk Tahun yang Berakhir                                         and for the Year Then Ended
                pada Tanggal Tersebut                                           (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                         unless otherwise stated)
                kecuali dinyatakan lain)


28. PENGHASILAN KOMPREHENSIF LAIN (lanjutan)                        28. OTHER COMPREHENSIVE INCOME (continued)

   Rincian penghasilan komprehensif lain pada                           The details of other comprehensive income in the
   laporan laba rugi dan penghasilan komprehensif lain                  consolidated statement of profit or loss and other
   konsolidasian adalah sebagai berikut:                                comprehensive income are as follows:

                                                2024                    2023
    POS YANG TIDAK AKAN                                                                                    ITEM NOT TO BE
      DIREKLASIFIKASI KE LABA                                                                 RECLASSIFIED TO PROFIT OR
      RUGI:                                                                                                       LOSS:
    Keuntungan (kerugian) aktuaria
       (Catatan 21)                                    (5.822)                  325                Actuarial gain (loss) (Note 21)
    Pajak penghasilan terkait pos-pos
        yang tidak akan direklasifikasi                                                                Income tax related to items
       ke laba rugi                                     1.285                    (72)     not to be reclassified to profit or loss
    Penghasilan komprehensif lain
     tahun berjalan setelah pajak                                                                Other comprehensive income
     penghasilan                                       (4.537)                  253            for the year - after income tax


29. KEPENTINGAN NONPENGENDALI                                       29. NON-CONTROLLING INTERESTS

   Akun kepentingan nonpengendali terdiri dari:                         Non-controlling interests account consists of:

                                                 2024                  2023

    PT Samator Gas Industri                            33.375                  31.959                   PT Samator Gas Industri
    PT Ruci Gas                                        34.888                  33.643                              PT Ruci Gas
    PT Krakatau Samator                                21.218                  22.499                      PT Krakatau Samator

    Total                                              89.481                  88.101                                        Total


   Total penghasilan komprehensif tahun berjalan                        Total comprehensive income for                 the    year
   yang dapat diatribusikan kepada kepentingan                          attributable to non-controlling interests:
   nonpengendali:

                                          31 Desember 2024/       31 Desember 2023/
                                          December 31, 2024       December 31, 2023

    PT Samator Gas Industri                              4.286                  3.594                   PT Samator Gas Industri
    PT Ruci Gas                                          2.148                    773                              PT Ruci Gas
    PT Krakatau Samator                                 (1.281)                      -                     PT Krakatau Samator

    Total                                               5.153                   4.367                                        Total




30. PENDAPATAN          DARI      KONTRAK     DENGAN                30. REVENUE FROM CONTRACT WITH CUSTOMER
    PELANGGAN

   Rincian penjualan neto adalah sebagai berikut:                       The details of net sales are as follows:

                                                2024                    2023

   Produk gas                                     2.688.151             2.597.578                                  Gas product
   Jasa dan peralatan                               219.524               225.167                         Equipment and service

   Total                                          2.907.675             2.822.745                                            Total




                                                             94
Page 431
                                                            The original consolidated financial statements included herein
                                                                                              are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                     PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                         AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                     NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                       FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                     As of December 31, 2024
           dan untuk Tahun yang Berakhir                                and for the Year Then Ended
               pada Tanggal Tersebut                                  (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                unless otherwise stated)
               kecuali dinyatakan lain)


30. PENDAPATAN DARI KONTRAK                  DENGAN         30. REVENUE FROM CONTRACT WITH CUSTOMER
    PELANGGAN (lanjutan)                                        (continued)

   Rincian penjualan berdasarkan pelanggan adalah              The details of sales based on customers are as
   sebagai berikut:                                            follows:
                                             2024             2023

   Pihak ketiga                                2.772.743       2.695.710                                     Third parties
   Pihak berelasi (Catatan 37h)                  134.932         127.035                       Related parties (Note 37h)

   Total                                       2.907.675       2.822.745                                              Total


   Tidak terdapat penjualan yang melebihi 10% dari             There are no sales which exceed 10% of total net
   jumlah penjualan neto untuk tahun yang berakhir             sales for the year ended December 31, 2024 and
   pada tanggal 31 Desember 2024 dan 31 Desember               2023. All sales represent the local sales, therefore,
   2023. Seluruh penjualan merupakan penjualan                 the Group did not disclose geographical segment
   lokal, sehingga Grup tidak melaporkan informasi             information separately.
   segmen geografis secara terpisah.

   Persentase penjualan produk gas adalah                      The percentage of sales of gas product at 92% and
   masing-masing sebesar 92% dan 93% dari                      93% from net sales for the year ended December
   penjualan neto untuk tahun yang berakhir pada               31, 2024 and December 31, 2023, respectively.
   tanggal 31 Desember 2024 dan 31 December 2023.


31. BEBAN POKOK PENJUALAN                                   31. COST OF GOODS SOLD

   Rincian beban pokok penjualan adalah sebagai                The details of cost of goods sold are as follows:
   berikut:
                                             2024             2023

   Persediaan barang jadi dan                                                                        Finished goods and
     barang dagangan                                                                            merchandise inventory
     Awal tahun                                  192.939          209.505                         At beginning of year
     Pembelian - net                             321.099          194.151                             Purchases - net
     Akhir tahun                                (201.402)        (192.939)                              At end of year

   Total beban pokok penjualan                                                 Total cost of goods sold of finished goods
      barang jadi dan barang dagangan            312.636         210.717                    and merchandise inventory
   Pemakaian bahan baku                           76.292         102.944                             Raw materials used
   Tenaga kerja langsung                          64.010          61.243                                       Direct labor
   Beban pabrikasi                             1.052.337       1.043.850                        Manufacturing overhead
   Instalasi                                     130.426         107.411                                        Installation

   Beban pokok penjualan                       1.635.701       1.526.165                             Cost of goods sold


   Pembelian kepada pemasok yang melebihi 10% dari             Purchases to suppliers which exceed 10% of total
   jumlah pembelian untuk tahun yang berakhir pada             purchases for the year ended December 31, 2024
   31 Desember 2024 adalah pembeleian kepada                   were purchases to PT Samator and for the year
   PT Samator dan untuk tahun yang berakhir pada               ended December 31, 2023 were purchases from
   tanggal 31 Desember 2023 adalah pembelian                   PT Samator and PT Sandana.
   kepada PT Samator dan PT Sandana.

   Persentase beban pokok penjualan untuk produk               The percentage of total cost of goods sold for gas
   gas adalah masing-masing sebesar 92% dan 93%                product amounting to 92% and 93% from cost of
   dari beban pokok penjualan untuk tahun yang                 goods sold for the year ended December 31, 2024
   berakhir pada tanggal 31 Desember 2024 dan                  and December 31, 2023, respectively.
   31 Desember 2023.



                                                       95
Page 432
                                                               The original consolidated financial statements included herein
                                                                                                 are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                         PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                             AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                         NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                           FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                         As of December 31, 2024
           dan untuk Tahun yang Berakhir                                    and for the Year Then Ended
               pada Tanggal Tersebut                                      (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                    unless otherwise stated)
               kecuali dinyatakan lain)


32. BEBAN PENJUALAN                                            32. SELLING EXPENSES

   Rincian beban penjualan adalah sebagai berikut:                The details of selling expenses are as follows:

                                             2024                2023

   Distribusi                                       213.971         205.217                                       Distribution
   Penyusutan aset tetap (Catatan 10)                82.816          93.684          Depreciation of fixed assets (Note 10)
   Gaji dan tunjangan                                79.208          66.978                             Salaries and wages
   Administrasi                                      58.565          47.067                                   Administration
   Perbaikan dan pemeliharaan                        47.223          47.698                      Repairs and maintenance
   Perjalanan dinas                                  12.700           9.473                             Travelling expenses
   Listrik dan energi                                 7.129           6.535                           Electricity and energy
   Lain-lain (dibawah Rp5 milyar)                    48.005          21.089                     Others (below Rp5 billion)

   Total                                            549.617         497.741                                             Total


33. BEBAN UMUM ADMINISTRASI                                    33. GENERAL ADMINISTRATIVE EXPENSES

   Rincian beban umum dan administrasi adalah                     The details of general and administrative are as
   sebagai berikut:                                               follows:

                                             2024                2023

   Gaji dan tunjangan                               152.069         155.496                             Salaries and wages
   Administrasi                                      59.229          59.329                                   Administrative
   Penyusutan aset tetap (Catatan 10)                46.917          45.912          Depreciation of fixed assets (Note 10)
   Telepon, listrik dan air                          17.082          12.089               Telephone, electricity and water
   Perbaikan dan pemeliharaan                         8.080           8.244                      Repairs and maintenance
   Imbalan kerja                                      6.726           8.059                              Employee benefits
   Lain-lain (dibawah Rp5 milyar)                    44.844          32.853                     Others (below Rp5 billion)

   Total                                            334.947         321.982                                             Total



34. PENGHASILAN LAIN - NETO                                    34. OTHER INCOME - NET

   Rincian penghasilan lain, neto adalah sebagai                  The details of other income - net are as follows:
   berikut:

                                              2024               2023

   Laba selisih kurs - neto                           4.757              3.207              Gain on foreign exchange - net
                                                                                                        Gain on disposal of
   Laba penjualan aset tetap (Catatan 10)             2.866              4.907                    fixed assets (Note 10)
   Amortisasi laba ditangguhkan
      atas transaksi jual dan                                                                    Amortized of deferred gain
      sewa-balik aset hak-guna                                                      on sale and leaseback transaction of
      (Catatan 10 dan 18)                              995               2.774     right-of-use assets (Notes 10 and 18)
   Laba atas transaksi jual dan                                                                 Gain on sale and leaseback
      sewa-balik aset hak-guna                                                          transaction of right-of-use assets
      (Catatan 10 dan 18)                               352                264                          (Notes 10 and 18)
   Beban pajak                                       (2.336)            (8.597)                                Tax expenses
   Laba pelepasan investasi                                                                              Gain on disposal of
      jangka pendek                                       -              2.436                     short-term investment
   Lain-lain (dibawah Rp2 milyar)                    12.119              5.239                    Others (below Rp2 billion)

   Total                                             18.753             10.230                                          Total




                                                          96
Page 433
                                                              The original consolidated financial statements included herein
                                                                                                are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                       PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                           AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                       NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                         FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                       As of December 31, 2024
           dan untuk Tahun yang Berakhir                                  and for the Year Then Ended
               pada Tanggal Tersebut                                    (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                  unless otherwise stated)
               kecuali dinyatakan lain)


35. PENGHASILAN KEUANGAN                                      35. FINANCE INCOME

                                              2024               2023

   Penghasilan bunga atas                                                                             Interest income from
      kas dan setara kas                          25.954              9.432                  cash and cash equivalents
   Pajak final atas penghasilan bunga             (4.620)            (1.744)                  Final tax on interest income
   Lain-lain                                       1.740              9.869                                  Miscellaneous

   Total                                          23.074             17.557                                          Total



36. BEBAN KEUANGAN                                            36. FINANCE EXPENSES

   Akun ini merupakan pembebanan bunga yang                      This account represents interest expense arising
   berasal dari:                                                 from:

                                              2024               2023


   Utang bank                                    186.977           150.535                                      Bank loans
   Utang obligasi dan bagi hasil sukuk           109.328           115.886         Bonds payable and sukuk profit sharing
   Utang sewa pembiayaan                          12.808            15.834                Obligations under finance lease
   Utang lembaga keuangan                            483               441                     Financial institutions loans
   Lain-lain                                       4.582             8.725                                  Miscellaneous

   Total                                         314.178           291.421                                           Total


   Termasuk dalam beban bunga atas utang bank                    Included in interest expense on bank loan is the
   adalah amortisasi biaya transaksi terkait dengan              amortization of transaction cost related to the rolled
   perpanjangan fasilitas utang bank untuk tahun yang            over of bank loan facilities for the years ended
   berakhir pada tanggal 31 Desember 2024 dan 2023               December 31, 2024 and 2023 amounting to
   masing-masing sebesar Rp1.712 dan Rp512.                      Rp1,712 and Rp512, respectively.

   Termasuk dalam beban bunga atas utang obligasi                Included in the interest expense on bonds payable
   adalah amortisasi atas beban emisi ditangguhkan               is the amortization of deferred issuance cost for the
   untuk tahun yang berakhir pada tanggal                        years ended December 31, 2024 and 2023
   31 Desember 2024 dan 2023 masing-masing                       amounting to Rp3,104 and Rp3,253, respectively
   sebesar Rp3.104 dan Rp3.253. (Catatan 20).                    (Note 20).

   Termasuk dalam beban bunga adalah bagi hasil                  Included in interest expense is the profit sharing
   transaksi terkait dengan utang bank BSI untuk tahun           related to the BSI bank loan facilities for the years
   yang berakhir pada tanggal 31 Desember 2024 dan               ended December 31, 2024 and 2023 amounting to
   2023       masing-masing       sebesar     Rp1.376            Rp1,376 and Rp2,281, respectively.
   dan Rp2.281.




                                                         97
Page 434
                                                                The original consolidated financial statements included herein
                                                                                                  are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                          As of December 31, 2024
          dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
              pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
              kecuali dinyatakan lain)


37. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN                      37. SIGNIFICANT BALANCES AND TRANSACTIONS
    PIHAK-PIHAK BERELASI                                           WITH RELATED PARTIES

   Sifat hubungan dan jenis transaksi dengan pihak-                  The nature of relationship and transactions with
   pihak berelasi adalah sebagai berikut:                            related parties are as follows:

                Pihak-pihak Berelasi/          Sifat Hubungan/
   No.             Related Parties          Nature of Relationship           Sifat Transaksi/Nature of Transactions

   1.    PT Aneka Mega Energi           Pemegang saham Entitas        Piutang usaha dari penjualan,
                                                                      piutang lain-lain dari transaksi keuangan,
                                                                      uang muka dari pembelian aset tetap, utang usaha dari
                                                                      pembelian, utang lain-lain dari transaksi
                                                                      pembelian aset tetap.

                                        Shareholder of the Entity     Trade receivable from sales, other receivable from
                                                                      finance transactions, advance payments
                                                                      from purchases of fixed assets, trade payable
                                                                      from purchases, other payables
                                                                      from purchases of fixed assets transactions.

   2.    PT Dwi Setia Gas               Manajemen sama                Piutang usaha dari penjualan, piutang lain-lain dan utang
                                                                      usaha dari pembelian

                                        Same management               Trade receivable from sales, other receivables and trade
                                                                      payable from purchases.

   3.    PT Paladium Energi Industri    Manajemen sama                Beban dibayar di muka dari sewa aset tetap,
                                                                      utang usaha dari pembelian, utang lain-lain
                                                                      dari transaksi keuangan.

                                        Same management               Prepaid expenses from rental of fixed assets,
                                                                      trade payable from purchases, other payable
                                                                      from financial transaction

   4.    PT Sandana Arohera             Pemegang saham dan            Utang lain-lain dari transaksi jasa
                                        manajemen sama

                                        Same shareholders and         Other payables from service transaction
                                        Management

   5.    PT Sandana Baswara Gas         Pemegang saham dan            Piutang usaha dari penjualan dan utang
                                        manajemen sama                usaha dari pembelian

                                        Same shareholders and         Trade receivable from sales and trade
                                        Management                    payable from purchasing

   6.    PT Samator                     Pemegang saham Entitas        Piutang usaha dari penjualan, piutang lain-
                                                                      lain dari transaksi keuangan, liabilitas sewa
                                                                      dari sewa aset tetap, beban dibayar di muka
                                                                      dari sewa aset tetap, uang muka pembelian
                                                                      utang usaha dari pembelian,
                                                                      utang lain-lain dari transaksi keuangan

                                        Shareholder of the Entity     Trade receivable from sales, others
                                                                      receivable from financial transaction, lease
                                                                      liabilities from rent of fixed assets, prepaid
                                                                      expense from rent of fixed assets, advance payments,
                                                                      trade payable from purchases,
                                                                      other payables from financial transactions

   7.    PT Samator Pharmaceutical      Manajemen sama                Piutang usaha dari transaksi penjualan,
                                                                      piutang lain-lain dari transaksi keuangan dan
                                                                      utang usaha dari pembelian
                                        Same management               Trade receivables from sales transaction,
                                                                      other receivable from financial transaction
                                                                      and trade payable from purchases.

                                                         98
Page 435
                                                                The original consolidated financial statements included herein
                                                                                                  are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                          As of December 31, 2024
          dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
              pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
              kecuali dinyatakan lain)


37. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN                      37. SIGNIFICANT BALANCES AND TRANSACTIONS
    PIHAK-PIHAK BERELASI (lanjutan)                                WITH RELATED PARTIES (continued)

   Sifat hubungan dan jenis transaksi dengan pihak-                  The nature of relationship and transactions with
   pihak berelasi adalah sebagai berikut: (lanjutan)                 related parties are as follows: (continued)

                Pihak-pihak Berelasi/          Sifat Hubungan/
   No.             Related Parties          Nature of Relationship          Sifat Transaksi/Nature of Transactions

   8.    PT Samator Taiyo Nippon        Manajemen sama                Piutang usaha dari penjualan, utang usaha dari
         Sanso Indonesia                                              pembelian, piutang lain-lain dari transaksi keuangan

                                        Same management               Trade receivable from sales, trade payable from
                                                                      purchasing, other receivables from financial transactions

   9.    PT Sandana                     Pemegang saham dan            Piutang usaha dari penjualan, piutang lain-
                                        manajemen sama                lain dari transaksi keuangan, uang muka dari
                                                                      jasa instalasi aset, utang usaha dari
                                                                      transaksi pembelian dan utang lain-lain

                                        Same shareholders and         Trade receivable from sales, other
                                        Management                    receivable from financial transactions,
                                                                      advance payments from asset installation service,
                                                                      trade payable from purchases and other payables

   10.   PT Sandana Jaya Permai         Pemegang saham dan            Piutang lain-lain dari jasa konstruksi, utang usaha
                                        manajemen sama                dari pembelian dan uang muka pembelian

                                        Same shareholders and         Other receivables from construction services,
                                        Management                    trade payable from purchases and advance payments

   11.   PT Sandana Multigas            Pemegang saham dan            Piutang usaha dari penjualan, piutang lain-
                                        manajemen sama                lain dari transaksi keuangan dan utang
                                                                      usaha dari pembelian

                                        Same shareholders and         Trade receivable from sales, other
                                        Management                    receivables from financial transactions and trade
                                                                      payable from purchasing.

   12.   PT Samator Tomoe               Pemegang saham dan            Piutang usaha dari penjualan dan utang usaha dari
                                        manajemen sama                pembelian, utang lain-lain dari transaksi keuangan

                                        Same shareholders and         Trade receivable from sales and utility transactions,
                                        Management                    trade payable from purchasing,

   13.   PT Samator Wase Gas            Pemegang saham dan            Piutang usaha dari penjualan, utang usaha
                                        manajemen sama                dari pembelian, piutang lain-lain dan utang lain-lain

                                        Same shareholders and         Trade receivable from sales, trade payables
                                        Management                    from purchases, other receivables and other payables

   14.   PT Samator Intiperoksida       Manajemen sama                Piutang usaha dari penjualan, piutang lain-
                                                                      lain dari biaya operasional yang telah dibayar
                                                                      terlebih dahulu oleh SGI, Entitas Anak,
                                                                      utang usaha dari pembelian

                                        Same management               Trade receivable from sales, other receivable
                                                                      from operating expenses which were paid in
                                                                      advance by SGI, Subsidiary, trade payable
                                                                      from purchasing




                                                         99
Page 436
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                            PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                            As of December 31, 2024
          dan untuk Tahun yang Berakhir                                       and for the Year Then Ended
              pada Tanggal Tersebut                                         (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                       unless otherwise stated)
              kecuali dinyatakan lain)


37. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN                        37. SIGNIFICANT BALANCES AND TRANSACTIONS
    PIHAK-PIHAK BERELASI (lanjutan)                                  WITH RELATED PARTIES (continued)

   Sifat hubungan dan jenis transaksi dengan pihak-                   The nature of relationship and transactions with
   pihak berelasi adalah sebagai berikut: (lanjutan)                  related parties are as follows: (continued)

                Pihak-pihak Berelasi/          Sifat Hubungan/
   No.             Related Parties          Nature of Relationship            Sifat Transaksi/Nature of Transactions

   15.   PT Samator Land                  Pemegang saham dan           Piutang usaha dari transaksi penjualan,
                                          manajemen sama               utang usaha dari pembelian, utang lain-lain
                                                                       dari transaksi jasa dan penjualan

                                          Same shareholders and        Trade receivables from sales transaction,
                                          Management                   trade payable from purchases, other
                                                                       payables from service transaction and sales.

   16.   Arief Harsono                    Pemegang saham Entitas       Liabilitas sewa dari sewa aset tetap

                                          Shareholder of the Entity    Lease liabilities from rent of fixed assets

  17.    Rachmat Harsono                  Pemegang saham Entitas       Beban dibayar di muka dari sewa aset tetap

                                          Shareholder of the Entity    Prepaid expenses from rental of fixed assets

   18.   PT Satyadhika Bakti              Pemegang saham dan           Liabilitas sewa dari transaksi sewa pembiayaan
                                          manajemen sama

                                          Same shareholders and        Lease liabilities from finance lease
                                          management

   19.   PT UGM Samator Pendidikan        Pemegang saham dan           Utang lain-lain dari sewa dan jasa
                                          manajemen sama               pemeliharaan

                                          Same shareholders and        Other payables from rent and service transaction
                                          management

   20.   PT Sandana Adi Prakarsa          Pemegang saham dan           Piutang usaha dari penjualan dan utang usaha
                                          manajemen sama               dari pembelian

                                          Same shareholders and        Trade receivable from sales and trade
                                          Management                   payable from purchases

   21.   PT Samator Education             Pemegang saham dan           Utang lain-lain dari biaya pelatihan dan utang usaha
                                          manajemen sama               dari pembelian

                                          Same shareholders and        Other payable from training expenses and trade
                                          Management                   payable from purchases

   22.   PT Samator Bola Voli Indonesia   Pemegang saham dan           Piutang lain-lain dari transaksi keuangan,
                                          manajemen sama               utang lain-lain dari CSR pembinaan olahraga

                                          Same shareholders and        Other receivables from financial transaction
                                          Management                   and Other payable from sport choaching and
                                                                       Sponshorship

   23.   PT Samator Wase Mynitrogen       Pemegang saham dan           Piutang usaha dari penjualan
                                          manajemen sama

                                          Same shareholders and        Trade receivable from sales
                                          management




                                                          100
Page 437
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                            PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                            As of December 31, 2024
          dan untuk Tahun yang Berakhir                                       and for the Year Then Ended
              pada Tanggal Tersebut                                         (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                       unless otherwise stated)
              kecuali dinyatakan lain)


37. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN                      37. SIGNIFICANT BALANCES AND TRANSACTIONS
    PIHAK-PIHAK BERELASI (lanjutan)                                WITH RELATED PARTIES (continued)

   Sifat hubungan dan jenis transaksi dengan pihak-                  The nature of relationship and transactions with
   pihak berelasi adalah sebagai berikut: (lanjutan)                 related parties are as follows: (continued)
                Pihak-pihak Berelasi/          Sifat Hubungan/
   No.             Related Parties          Nature of Relationship            Sifat Transaksi/Nature of Transactions


  24.    PT Samudera Biru Internasional   Pemegang saham dan           Piutang lain-lain dari transaksi keuangan,
                                          manajemen sama               utang lain-lain dari transaksi jasa

                                          Same shareholders and        Other receivables from financial transaction,
                                          Management                   other payables from service transaction

  25.    PT Arohera                       Pemegang saham dan           Piutang usaha dari penjualan, piutang lain-
                                          manajemen sama               lain dari penjualan aset tetap, uang muka dari
                                                                       pembelian barang, utang usaha dari
                                                                       pembelian dan utang lain-lain dari transaksi
                                                                       reimburse

                                          Same shareholders and        Trade receivable from sales, other
                                          Management                   receivables from disposal of fixed assets,
                                                                       advance payment for purchases of goods,
                                                                       trade payable from purchases and other
                                                                       payable from reimbursement transaction.

   26.   PT Sandana Istana Multigas       Pemegang saham dan           Piutang usaha dari penjualan, piutang lain-
                                          manajemen sama               lain dari penjualan aset tetap, utang usaha
                                                                       dari pembelian

                                          Same shareholders and        Trade receivable from sales, other
                                          Management                   receivables from disposal of fixed assets,
                                                                       trade payable from purchases.

   27.   PT Udiana Bina Gas Industri      Pemegang saham dan           Piutang usaha dari penjualan dan
                                          manajemen sama               utang usaha dari pembelian,
                                                                       piutang lain-lain dari transaksi keuangan,
                                                                       utang lain-lain dari transaksi keuangan

                                          Same shareholders and        Trade receivable from sales and trade
                                          Management                   payable from purchases, other receivables
                                                                       from financial transactions,
                                                                       other payable from financial transaction

   28.   PT Samator Logistik Internusa    Pemegang saham dan           Piutang usaha dari penjualan, utang usaha dari
                                          manajemen sama               pembelian

                                          Same shareholders and        Trade receivable from sales, trade payable from
                                          Management                   purchases

   29.   PT Krakatau Industrial Estate    Pemegang saham dan           Utang lain-lain dari transaksi jasa
         Cilegon                          manajemen sama
                                          Same shareholders and        Other payables from service transaction.
                                          management

   30.   Yayasan Badan Pengelolaan        Pemegang saham dan           Utang lain-lain dari transaksi jasa
         Kesejahteraan Krakatau Steel     manajemen sama
                                          Same shareholders and        Other payables from service transaction.
                                          management




                                                        101
Page 438
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                                PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                                As of December 31, 2024
          dan untuk Tahun yang Berakhir                                           and for the Year Then Ended
              pada Tanggal Tersebut                                             (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                           unless otherwise stated)
              kecuali dinyatakan lain)


37. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN                            37. SIGNIFICANT BALANCES AND TRANSACTIONS
    PIHAK-PIHAK BERELASI (lanjutan)                                      WITH RELATED PARTIES (continued)

   a.   Piutang usaha                                                   a.     Trade receivables

                                            2024        %*)            2023              %*)

         PT Samator                           56.579          0,71        18.953               0,24                     PT Samator
         PT Aneka Mega Energi                 50.854          0,64        41.010               0,53           PT Aneka Mega Energi
         PT Sandana                            9.095          0,11         8.277               0,11                     PT Sandana
         PT Sandana Baswara Gas                5.710          0,07         3.746               0,05        PT Sandana Baswara Gas
         PT Samator Wase Gas                   5.032          0,06         3.988               0,05           PT Samator Wase Gas
         PT Samator Taiyo Nippon                                                                            PT Samator Taiyo Nippon
           Sanso Indonesia                     2.337          0,03           3.051             0,04              Sanso Indonesia
         PT Sandana Istana Multigas            2.333          0,03           1.168             0,01      PT Sandana Istana Multigas
         PT Sandana Multigas                   2.299          0,03           1.043             0,01             PT Sandana Multigas
         PT Sandana Adi Prakarsa               1.987          0,02           1.731             0,02         PT Sandana Adi Prakarsa
         PT Dwi Setia Gas                      1.528          0,02             557             0,01                PT Dwi Setia Gas
         PT Samator Intiperoksida              1.261          0,02             999             0,01         PT Samator Intiperoksida
         PT Arohera                              492          0,01             259             0,00                      PT Arohera
         PT Udiana Bina Gas Industri             506          0,01              97             0,00      PT Udiana Bina Gas Industri
         PT Samator Tomoe                        157          0,00             173             0,00              PT Samator Tomoe
         PT Samator Logistik Internusa            48          0,00              24             0,00     PT Samator Logistik Internusa
         PT Samator Land                          29          0,00              29             0,00                PT Samator Land
         PT Samator Pharmaceutical                 4          0,00               6             0,00      PT Samator Pharmaceutical
         PT Samator Wase Mynitrogen                3          0,00               6             0,00     PT Samator Wase Mynitrogen
         PT Sandana Arohera                        -             -               1             0,00             PT Sandana Arohera

         Sub-total                           140.254          1,76        85.118               1,08                         Sub-total
         Cadangan kerugian
             penurunan nilai                  (6.925)                            -                    Allowance for impairment losses

         Total                               133.329          1,76        85.118               1,08                            Total



        *) Persentase terhadap total aset                                      *) Percentage to total assets

   b.   Piutang lain-lain                                               b.     Other receivables

                                            2024        %*)            2023              %*)

         PT Sandana                           21.266          0,27        12.261               0,16                      PT Sandana
         PT Samator                           10.069          0,13           545               0,01                      PT Samator
         PT Arohera                              955          0,01           126               0,00                       PT Arohera
         PT Sandana Jaya Permai                  846          0,01           846               0,01         PT Sandana Jaya Permai
         PT Samator Intiperoksida                236          0,00           202               0,00         PT Samator Intiperoksida
         PT Samudera Biru Internasional           17          0,00            17               0,00    PT Samudera Biru Internasional
         PT Samator Pharmaceutical                10          0,00             2               0,00       PT Samator Pharmaceutical
         PT Udiana Bina Gas Industri               7          0,00             -               0,00       PT Udiana Bina Gas Industri
         PT Sandana Multigas                       6          0,00             2               0,00             PT Sandana Multigas
         PT Sandana Istana Multigas                1          0,00             5               0,00       PT Sandana Istana Multigas
         PT Samator Wase Gas                       1          0,00             3               0,00           PT Samator Wase Gas
         PT Dwi Setia Gas                          1          0,00            39               0,00                PT Dwi Setia Gas
         PT Aneka Mega Energi                      -             -             3               0,00           PT Aneka Mega Energi
         PT Samator Taiyo Nippon Sanso                                                                PT Samator Taiyo Nippon Sanso
           Indonesia                               -          0.00              1              0,00                     Indonesia

         Total                                33.415          0,42        14.052               0,18                            Total



        *) Persentase terhadap total aset                                      *) Percentage to total assets




                                                              102
Page 439
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                                   PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                       AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                   NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                     FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                                   As of December 31, 2024
          dan untuk Tahun yang Berakhir                                              and for the Year Then Ended
              pada Tanggal Tersebut                                                (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                              unless otherwise stated)
              kecuali dinyatakan lain)


37. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN                              37. SIGNIFICANT BALANCES AND TRANSACTIONS
    PIHAK-PIHAK BERELASI (lanjutan)                                        WITH RELATED PARTIES (continued)

   Saldo dan transaksi dengan pihak berelasi adalah                       Balances and transactions with related parties are
   sebagai berikut: (lanjutan)                                            as follows: (continued)

   c.   Biaya dibayar di muka                                             c.     Prepaid expenses

                                            2024          %*)            2023               %*)

         PT Samator                               8.535         0,11             135              0,00                       PT Samator
         PT Paladium Energi Industri                698         0,01           1.345              0,02         PT Paladium Energi Industri
         Rachmat Harsono                             89         0,00              89              0,00                  Rachmat Harsono

         Total                                    9.322         0,12           1.569              0,02                              Total



        *) Persentase terhadap total aset                                        *) Percentage to total assets

   d.   Uang muka pembelian                                               d.     Advance payments

                                            2024          %*)            2023               %*)

         PT Aneka Mega Energi                 41.744            0,52       47.499                 0,61            PT Aneka Mega Energi
         PT Samator                           23.448            0,29            -                    -                       PT Samator
         PT Sandana                            6.135            0,08        8.063                 0,10                      PT Sandana
         PT Arohera                            5.017            0,06          133                 0,00                       PT Arohera
         PT Samator Land                       4.008            0,05          102                 0,00                 PT Samator Land
         PT Sandana Jaya Permai                   19            0,00            -                    -          PT Sandana Jaya Permai
         PT Sandana Istana Multigas                6            0,00            -                    -        PT Sandana Istana Multigas

         Total                                80.377            1,00       55.797                 0,72                              Total



        *) Persentase terhadap total aset                                        *) Percentage to total assets

   e.   Utang Usaha                                                       e.     Trade Payables
                                            2024          %*)            2023               %*)

         PT Sandana                           17.971            0,43       30.887                 0,75                       PT Sandana
         PT Arohera                            9.350            0,22        5.368                 0,13                        PT Arohera
         PT Samator                            5.200            0,12        7.518                 0,18                        PT Samator
         PT Aneka Mega Energi                  2.282            0,05          496                 0,01             PT Aneka Mega Energi
         PT Sandana Adi Prakarsa               1.409            0,03          687                 0,02           PT Sandana Adi Prakarsa
         PT Sandana Baswara Gas                1.405            0,03          743                 0,02          PT Sandana Baswara Gas
         PT Samator Tomoe                      1.108            0,03          895                 0,02                PT Samator Tomoe
         PT Sandana Istana Multigas              809            0,02          661                 0,02        PT Sandana Istana Multigas
         PT Samator Taiyo Nippon                                                                                 PT Samator Taiyo Nippon
           Sanso Indonesia                         763          0,02           3.070              0,08                Sanso Indonesia
         PT Samator Land                           346          0,01             132              0,00                   PT Samator Land
         PT Samator Wase Gas                       258          0,01              46              0,00             PT Samator Wase Gas
         PT Paladium Energi Industri               217          0,01             339              0,01         PT Paladium Energi Industri
         PT Sandana Multigas                        94          0,00             126              0,00               PT Sandana Multigas
         PT Samator Pharmaceutical                  53          0,00              40              0,00        PT Samator Pharmaceutical
         PT Dwi Setia Gas                           49          0,00              19              0,00                  PT Dwi Setia Gas
         PT Samator Logistik Internusa              37          0,00              56              0,00       PT Samator Logistik Internusa
         PT Sandana Jaya Permai                     15          0,00              25              0,00           PT Sandana Jaya Permai
         PT Udiana Bina Gas Industri                14          0,00              14              0,00        PT Udiana Bina Gas Industri
         PT Samator Intiperoksida                   13          0,00           1.005              0,02           PT Samator Intiperoksida
         PT Samator Education                        -             -               2              0,00              PT Samator Education

         Total                                41.393            0,98       52.129                 1,28                              Total


        *) Persentase terhadap total liabilitas                                  *) Percentage to total liabilities




                                                                103
Page 440
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                                   PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                       AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                   NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                     FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                                   As of December 31, 2024
          dan untuk Tahun yang Berakhir                                              and for the Year Then Ended
              pada Tanggal Tersebut                                                (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                              unless otherwise stated)
              kecuali dinyatakan lain)


37. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN                              37. SIGNIFICANT BALANCES AND TRANSACTIONS
    PIHAK-PIHAK BERELASI (lanjutan)                                        WITH RELATED PARTIES (continued)

   Saldo dan transaksi dengan pihak berelasi adalah                       Balances and transactions with related parties are
   sebagai berikut: (lanjutan)                                            as follows: (continued)

   f.   Utang lain-lain                                                   f.     Other payables
                                           2024           %*)            2023               %*)

         Lancar:                                                                                                                 Current:
         PT Krakatau Industrial                                                                                    PT Krakatau Industrial
             Estate Cilegon                  31.724             0,75       31.724                 0,78                   Estate Cilegon
         PT Samator Tomoe                     1.707             0,04            -                 0,00                PT Samator Tomoe
         PT Samator Land                      1.428             0,03          888                 0,02                  PT Samator Land
         PT Samator                           1.442             0,03        3.762                 0,09                       PT Samator
         PT UGM Samator Pendidikan              743             0,02          777                 0,02       PT UGM Samator Pendidikan
         PT Aneka Mega Energi                   714             0,02        1.025                 0,03            PT Aneka Mega Energi
         PT Sandana Adi Prakarsa                471             0,01          103                 0,00          PT Sandana Adi Prakarsa
         PT Arohera                             440             0,01          393                 0,01                        PT Arohera
         PT Sandana Arohera                     172             0,00           12                 0,00               PT Sandana Arohera
         PT Samator Bola Voli                                                                                       PT Samator Bola Voli
             Klub Indonesia                        147          0,00            163               0,00                   Klub Indonesia
         PT Samator Education                      100          0,00             65               0,00             PT Samator Education
         PT Sandana                                 74          0,00              -               0,00                       PT Sandana
         PT Udiana Bina Gas Industri                53          0,00              -               0,00        PT Udiana Bina Gas Industri
         PT Samator Wase Gas                         1          0,00              -                  -            PT Samator Wase Gas
         PT Sandana Istana Multigas                  -             -             98               0,00        PT Sandana Istana Multigas
         PT Paladium Energi Industri                 -             -             40               0,00        PT Paladium Energi Industri
         PT Samudera Biru Internasional              -             -             39               0,03     PT Samudera Biru Internasional
         PT Sandana Baswara Gas                      -             -              1               0,00         PT Sandana Baswara Gas

         Total                               39.216             0,93       39.090                 0,95                              Total


         Tidak Lancar:                                                                                                       Non-Current:
         Yayasan Badan Pengelola                                                                                Yayasan Badan Pengelola
            Kesejahteraan Krakatau                                                                              Kesejahteraan Krakatau
            Steel                                 3.800         0,09           3.800              0,09                           Steel


        *) Persentase terhadap total liabilitas                                  *) Percentage to total liabilities

   g.   Liabilitas sewa                                                   g.     Lease liabilities
                                           2024           %*)            2023               %*)

         PT Samator                          85.284             2,02       85.284                 2,10                       PT Samator
         Arief Harsono                        2.984             0,07        3.900                 0,10                      Arief Harsono
         PT Satyadhika Bakti                    219             0,01        2.475                 0,06                PT Satyadhika Bakti
         Total                               88.487             2,10       91.659                 2,26                              Total

        *) Persentase terhadap total liabilitas                                  *) Percentage to total liabilities




                                                                104
Page 441
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                          As of December 31, 2024
            dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
                pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
                kecuali dinyatakan lain)


37. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN                         37. SIGNIFICANT BALANCES AND TRANSACTIONS
    PIHAK-PIHAK BERELASI (lanjutan)                                   WITH RELATED PARTIES (continued)

   Saldo dan transaksi dengan pihak berelasi adalah                  Balances and transactions with related parties are
   sebagai berikut: (lanjutan)                                       as follows: (continued)

   h.    Penjualan                                                   h.    Sales
                                          2024       %*)            2023             %*)

          PT Samator                        44.638         1,54       48.715                1,73                    PT Samator
          PT Samator Taiyo Nippon                                                                       PT Samator Taiyo Nippon
             Sanso Indonesia                29.114         1,00       25.020                0,89             Sanso Indonesia
          PT Aneka Mega Energi              12.777         0,44       10.070                0,36          PT Aneka Mega Energi
          PT Sandana Istana Multigas        10.782         0,37        7.487                0,27     PT Sandana Istana Multigas
          PT Sandana Multigas                7.330         0,25        6.965                0,25            PT Sandana Multigas
          PT Sandana Adi Prakarsa            6.580         0,23        6.335                0,22        PT Sandana Adi Prakarsa
          PT Sandana                         5.652         0,19        5.559                0,20                    PT Sandana
          PT Samator Wase Gas                4.690         0,16        4.638                0,16          PT Samator Wase Gas
          PT Sandana Baswara Gas             4.605         0,16        4.413                0,16       PT Sandana Baswara Gas
          PT Samator Tomoe                   2.815         0,10        3.186                0,11             PT Samator Tomoe
          PT Dwi Setia Gas                   2.749         0,09        2.545                0,09               PT Dwi Setia Gas
          PT Udiana Bina Gas Industri        2.415         0,06          761                0,03     PT Udiana Bina Gas Industri
          PT Samator Intiperoksida             513         0,02          723                0,03        PT Samator Intiperoksida
          PT Arohera                           226         0,01          548                0,02                     PT Arohera
          PT Samator Pharmaceutical             31         0,00           30                0,00     PT Samator Pharmaceutical
          PT Samator Wase Mynitrogen            15         0,00           15                0,00    PT Samator Wase Mynitrogen
          PT Samator Logistik Internusa          -            -           24                0,00    PT Samator Logistik Internusa
          PT Sandana Arohera                     -            -            1                0,00            PT Sandana Arohera
          Total                            134.932         4,64      127.035                4,50                           Total

         *) Persentase terhadap total penjualan                            *) Percentage to total sales

   i.    Pembelian                                                   i.    Purchases
                                          2024       %*)            2023             %*)

          PT Samator                        95.573     29,76          65.231               39,45                     PT Samator
          PT Aneka Mega Energi              14.006      4,36          10.490                6,34          PT Aneka Mega Energi
          PT Samator Taiyo Nippon                                                                       PT Samator Taiyo Nippon
             Sanso Indonesia                12.523         3,90        9.309                5,63              Sanso Indonesia
          PT Samator Tomoe                  11.614         3,62        5.018                3,03              PT Samator Tomoe
          PT Sandana                         4.240         1,32       46.847               28,33                     PT Sandana
          PT Sandana Adi Prakarsa            3.035         0,95        3.045                1,84        PT Sandana Adi Prakarsa
          PT Sandana Istana Multigas         2.759         0,86          741                0,45      PT Sandana Istana Multigas
          PT Sandana Baswara Gas             2.484         0,77        1.785                1,08       PT Sandana Baswara Gas
          PT Arohera                         1.169         0,36          366                0,22                      PT Arohera
          PT Samator Wase Gas                1.042         0,32           40                0,03          PT Samator Wase Gas
          PT Samator Intiperoksida             323         0,10        1.678                1,01        PT Samator Intiperoksida
          PT Samator Pharmaceutical            137         0,04           48                0,03      PT Samator Pharmaceutical
          PT Udiana Bina Gas Industri           49         0,02           23                0,01      PT Udiana Bina Gas Industri
          PT Sandana Multigas                   43         0,01           70                0,04            PT Sandana Multigas
          PT Dwi Setia Gas                      38         0,01           65                0,04               PT Dwi Setia Gas

        Total                              149.035     46,40         144.756               87,53                           Total


         *) Persentase terhadap total pembelian                            *) Percentage to total purchases




                                                           105
Page 442
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                             PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                             As of December 31, 2024
          dan untuk Tahun yang Berakhir                                        and for the Year Then Ended
              pada Tanggal Tersebut                                          (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                        unless otherwise stated)
              kecuali dinyatakan lain)


37. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN                         37. SIGNIFICANT BALANCES AND TRANSACTIONS
    PIHAK-PIHAK BERELASI (lanjutan)                                   WITH RELATED PARTIES (continued)

   Saldo dan transaksi dengan pihak berelasi adalah                  Balances and transactions with related parties are
   sebagai berikut: (lanjutan)                                       as follows: (continued)

   j.   Transaksi      dengan    personil   manajemen                j.     Transaction      with       key     management
        kunci                                                               personnel

        Remunerasi personil manajemen kunci untuk                           Remuneration of key management personnel
        tahun yang berakhir 31 Desember 2024 dan                            for the year ended December 31, 2024 and
        31 Desember 2023 terdiri dari:                                      December 31, 2023 comprised of:
                                               2024                  2023

         Imbalan kerja jangka pendek              22.237                  21.512              Short-term employment benefits



38. PERPAJAKAN                                                    38. TAXATION

   a.   Pajak dibayar di muka                                        a.     Prepaid tax

        Akun ini terdiri dari:                                              This account consists of:

                                               2024                  2023

        Pajak Penghasilan Pasal 21                       28                    28                       Income Tax Article 21
        Pajak Pertambahan Nilai                       2.193                 2.193                           Value Added Tax

        Total                                         2.221                 2.221                                        Total


        Kelebihan pembayaran atas pajak PPh 21 dan                          Overpayment of Income tax PPh 21 and value
        pajak   pertambahan    nilai   yang    akan                         added tax which will be compensated in the
        dikompensasikan di masa pajak berikutnya.                           next fiscal period.

   b.   Taksiran tagihan pajak penghasilan                           b.     Estimated claim for tax refund

                                               2024                  2023

         Perusahaan                                                                                             The Company
         Lebih bayar pajak                                                                                     Overpayment of
           penghasilan badan                                                                            corporate income tax
           2024 (Catatan 38e)                         13.204                     -                          2024 (Note 38e)
           2023 (Catatan 38e)                         13.205                13.205                          2023 (Note 38e)
           2022                                            -                 6.834                                     2022

         Entitas Anak                                                                                             Subsidiaries
         Lebih bayar pajak                                                                                     Overpayment of
           penghasilan badan                                                                            corporate income tax
           2024                                        2.139                     -                                     2023
           2023                                            -                   399                                     2023
           2022                                           24                 5.728                                     2022

         Provisi atas taksiran                                                                          Provision for estimated
           tagihan pajak                                      -                (24)                     claims for tax refund

         Neto                                         28.572                26.142                                          Net




                                                          106
Page 443
                                                              The original consolidated financial statements included herein
                                                                                                are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                        PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                            AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                        NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                          FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                        As of December 31, 2024
          dan untuk Tahun yang Berakhir                                   and for the Year Then Ended
              pada Tanggal Tersebut                                     (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                   unless otherwise stated)
              kecuali dinyatakan lain)


38. PERPAJAKAN (lanjutan)                                     38. TAXATION (continued)

   b.   Taksiran tagihan pajak penghasilan                       b.   Estimated claim for tax refund

        Perusahaan                                                    The Company

        Pajak Penghasilan Tahun 2023                                  Corporate Income Tax Year 2023

        Pada audit laporan keuangan tahun 2023,                       Based on the audited financial statement for the
        Perusahaan mencatat lebih bayar Pajak                         year 2023, the Company recognize an
        Penghasilan    Badan sebesar   Rp13.205                       overpayment of Corporate Income Tax
        (Catatan 38e).                                                amounting to Rp13,205 (Note 38e).

        Sampai dengan tanggal laporan keuangan                        Until the date of this consolidated financial
        konsolidasian ini, pemeriksaan pajak terkait                  statement, the tax examination related to the
        Pajak Penghasilan Tahun 2023 tersebut belum                   related Corporate Income Tax Year 2023 is not
        selesai.                                                      yet finish.

        Pajak Penghasilan Tahun 2022                                  Corporate Income Tax Year 2022

        Pada tanggal 24 April 2024, Perusahaan                        On April 24, 2024, the Company received an
        menerima Surat Ketetapan Pajak Lebih Bayar                    income tax overpayment assessment letter
        (SKPLB) pajak penghasilan dari Direktorat                     (SKPLB) from the Directorate General of Taxes
        Jendral Pajak No. 00057/406/22/062/24 untuk                   No. 00057/406/22/062/24 for 2022 fiscal year
        tahun pajak 2022 sebesar Rp6.834 dan telah                    amounting to Rp6,834 and has been received
        diterima    Perusahaan     pada     tanggal                   by the Company on May 17, 2024.
        17 Mei 2024.

        Entitas anak                                                  Subsidiaries

        PT Samator Gas Industri                                       PT Samator Gas Industri

        Pajak Penghasilan Tahun 2024                                  Corporate Income Tax Year 2024

        Pada audit laporan keuangan tahun 2024, SGI,                  Based on the audited financial statement for the
        Entitas Anak, mencatat lebih bayar pajak                      year 2024, SGI, the Subsidiary, recognized
        sebesar Rp2.139.                                              overpayment of CIT amounting to Rp2,139.

        Pajak Penghasilan Tahun 2022                                  Corporate Income Tax Year 2022

        Pada tanggal 25 April 2024, PT Samator Gas                    On April 25, 2024, SGI received an income tax
        Industri (“SGI”) menerima Surat Ketetapan                     overpayment assessment letter (SKPLB) from
        Pajak Lebih Bayar (SKPLB) pajak penghasilan                   the    Directorate    General      of     Taxes
        dari       Direktorat       Jendral    Pajak                  No. 00006/406/22/615/24 for 2022 fiscal year
        No. 00006/406/22/615/24 untuk tahun pajak                     amounting to Rp4,910, less than as compared
        2022     sebesar      Rp4.910,   kebih  kecil                 to an overpayment of Rp5,704 as previously
        dibandingkan dengan lebih bayar yang telah                    submitted by SGI. SGI agreed with this decision
        dilaporkan oleh SGI sebesar Rp5.704. SGI                      and the unclaimable overpayment of tax of
        setuju dengan keputusan ini dan lebih bayar                   Rp794 is charged as Income Tax Expenses in
        pajak yang tidak bisa diklaim sebesar Rp794                   the consolidated statement of profit or loss and
        dibebankan sebagai Beban Pajak Penghasilan                    other comprehensive income. SGI has received
        dalam laporan laba rugi dan penghasilan                       the overpayment on May 17, 2024.
        komprehensif lain konsolidasian. SGI telah
        menerima lebih bayar pajak tersebut pada
        tanggal 17 Mei 2024.




                                                        107
Page 444
                                                              The original consolidated financial statements included herein
                                                                                                are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                        PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                            AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                        NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                          FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                        As of December 31, 2024
          dan untuk Tahun yang Berakhir                                   and for the Year Then Ended
              pada Tanggal Tersebut                                     (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                   unless otherwise stated)
              kecuali dinyatakan lain)


38. PERPAJAKAN (lanjutan)                                     38. TAXATION (continued)

   b.   Taksiran      tagihan     pajak   penghasilan            b.     Estimated claim for tax refund (continued)
        (lanjutan)

        Entitas anak (lanjutan)                                         Subsidiaries (continued)

        PT Ruci Gas                                                     PT Ruci Gas

        Pajak Penghasilan Tahun 2023                                    Corporate Income Tax Year 2023

        Pada tanggal 24 Juni 2024, PT Ruci Gas (“RG”)                   On June 24, 2024, PT Ruci Gas (“RG”) received
        menerima Surat Ketetapan Pajak Lebih Bayar                      an income tax overpayment assessment letter
        (SKPLB) No. KEP-00098/PPH/KPP.1111/2024                         (SKPLB) from the Directorate General of Taxes
        untuk tahun pajak 2023 sebesar Rp399, sesuai                    No. KEP-00098/PPH/KPP.1111/2024 for 2023
        dengan lebih bayar yang telah dilaporkan oleh                   fiscal year amounting to Rp399, according to an
        RG sebelumnya. SGI telah menerima lebih                         overpayment that previously submitted by RG.
        bayar pajak tersebut pada tanggal 24 Juni                       RG has received the overpayment on June 24,
        2024.                                                           2024.
        PT Samabayu Mandala                                             PT Samabayu Mandala

        Pajak Penghasilan Tahun 2022                                    Corporate Income Tax Year 2022

        Pada audit laporan keuangan tahun 2022,                         Based on the audited financial statement for the
        Entitas anak, PT Samabayu Mandala (”SMB”)                       year 2022, the Subsidiary, PT Samabayu
        mencatat lebih bayar Pajak Penghasilan Badan                    Mandala (“SMB”) recognize an overpayment of
        sebesar Rp24.                                                   Corporate Income Tax amounting to Rp24.

        Sampai dengan tanggal laporan keuangan                          Until the date of this consolidated financial
        konsolidasian ini, pemeriksaan pajak terkait                    statement, the tax examination related to the
        Pajak Penghasilan Tahun 2022 tersebut belum                     related Corporate Income Tax Year 2022 is not
        selesai.                                                        yet finished.

   c.   Utang pajak                                              c.     Taxes payable

        Akun ini terdiri dari:                                          This account consists of:
                                              2024               2023
        Pajak Penghasilan:                                                                                    Income Tax:
          Pasal 4 (2)                              1.551               2.182                                 Article 4 (2)
          Pasal 21                                 2.968               8.239                                   Article 21
          Pasal 23                                   748                 477                                   Article 23
          Pasal 25                                 1.121                 289                                   Article 25
          Pasal 26                                    65                   -                                   Article 26
          Pasal 29                                 1.547              24.232                                   Article 29
        Pajak Pertambahan Nilai                   13.412              26.649                             Value Added Tax

        Total                                     21.412              62.068                                         Total




                                                        108
Page 445
                                                               The original consolidated financial statements included herein
                                                                                                 are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                          As of December 31, 2024
          dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
              pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
              kecuali dinyatakan lain)


38. PERPAJAKAN (lanjutan)                                      38. TAXATION (continued)

   d.   Beban pajak penghasilan - neto                            d.     Income tax expense - net

        Rincian atas beban pajak penghasilan - neto                      The detail income tax expense - net are as
        adalah sebagai berikut:                                          follow:
                                               2024               2023
        Beban pajak kini - entitas anak           23.139               34.344                     Current tax - subsidiaries
        Penyesuaian atas pajak penghasilan                                              Adjustment to corporate income tax
          badan tahun pajak sebelumnya:                                                                 for prior fiscal year:
          Perusahaan                                  299                    -                              the Company
          Entitas anak (Catatan 38c dan 38d)        1.087                    -           Subsidiaries (Note 38c and 38d)
        Beban (manfaat) pajak tangguhan           (19.662)               9.065              Deferred tax expense (benefit)

        Net                                           4.863            43.409                                           Neto


        Perusahaan                                                       The Company

        Pajak Penghasilan Tahun 2019                                     Corporate Income Tax Year 2019

        Pada tanggal 4 November 2024, Perusahaan                         On November 4, 2024, the Company received
        menerima Surat Ketetapan Pajak Kurang Bayar                      an income tax underpayment assessment
        (SKPKB) pajak penghasilan dari Direktorat                        letter (SKPKB) from the Directorate General of
        Jendral Pajak No. 00043/206/19/062/24 untuk                      Taxes No. 00043/206/19/062/24 for 2019 fiscal
        tahun pajak 2019 sebesar Rp492 yang terdiri                      year amounting to Rp492 which comprises of
        dari pembayaran pokok sebesar Rp299 dan                          principal payment amounting to Rp299 and
        sanksi administrasi        sebesar Rp130.                        administrative penalty amounting to Rp130.
        Perusahaan telah melunasi SKPKB tersebut.                        The Company has paid the SKPKB. Payment
        Pembayaran atas SKPKB tersebut telah dicatat                     of the SKPKB has been recorded as part of
        sebagai    bagian    atas    “Beban    Pajak                     “Income Tax Expenses” and “Other income -
        Penghasilan” dan “Penghasilan lain - neto”                       net” for the penalty in the consolidated
        untuk sanksi administrasi dalam laporan laba                     statement of profit or loss and other
        rugi dan penghasilan komprehensif lain                           comprehensive income.
        konsolidasian.

        Entitas anak                                                     Subsidiary

        PT Samator Gas Industri                                          PT Samator Gas Industri

        Pajak Penghasilan Tahun 2019                                     Corporate Income Tax Year 2019

        Pada tanggal 26 September 2024, SGI                              On September 26, 2024, SGI received an
        menerima Surat Ketetapan Pajak Kurang Bayar                      income tax underpayment assessment letter
        (SKPKB) pajak penghasilan dari Direktorat                        (SKPKB) from the Directorate General of Taxes
        Jendral Pajak No. 00007/206/19/615/24 untuk                      No. 00007/206/19/615/24 for 2019 fiscal year
        tahun pajak 2019 sebesar Rp422 yang terdiri                      amounting to Rp422 which comprises of
        dari pembayaran pokok sebesar Rp293 dan                          principal payment amounting to Rp293 and
        sanksi administrasi sebesar Rp129. SGI telah                     administrative penalty amounting to Rp129.
        melunasi SKPKB tersebut. Pembayaran atas                         SGI has paid the SKPKB. Payment of the
        SKPKB tersebut telah dicatat sebagai bagian                      SKPKB has been recorded as part of “Income
        atas “Beban Pajak Penghasilan” dan                               Tax Expenses” and “Other income - net” for the
        “Penghasilan lain - neto” untuk sanksi                           penalty in the consolidated statement of profit
        administrasi dalam laporan laba rugi dan                         or loss and other comprehensive income.
        penghasilan komprehensif lain konsolidasian.




                                                         109
Page 446
                                                               The original consolidated financial statements included herein
                                                                                                 are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                          PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                              AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                          As of December 31, 2024
          dan untuk Tahun yang Berakhir                                     and for the Year Then Ended
              pada Tanggal Tersebut                                       (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                     unless otherwise stated)
              kecuali dinyatakan lain)


38. PERPAJAKAN (lanjutan)                                      38. TAXATION (continued)

   e.   Pajak kini                                                e.     Current tax

        Rekonsiliasi antara laba sebelum pajak                           Reconciliation between income before income
        penghasilan, sebagaimana tercantum dalam                         tax, as shown in the consolidated statement of
        laporan    laba   rugi    dan    penghasilan                     profit or loss and other comprehensive income,
        komprehensif lain konsolidasian, dengan                          and taxable income is as follows:
        penghasilan kena pajak adalah sebagai berikut:

                                              2024                2023

        Laba sebelum pajak penghasilan                                                       Income before income tax per
          menurut laporan laba rugi dan                                                          consolidated statements
          penghasilan komprehensif lain                                                              of profit or loss and
          konsolidasian                          115.059            213.223                 other comprehensive income
        Dikurangi laba sebelum pajak                                                        Less income before income tax
          penghasilan entitas anak              (105.588)           (164.263)                              of subsidiaries

        Laba sebelum pajak penghasilan                                                           Income before income tax
          Perusahaan                                 9.471             48.960                             the Company

        Beda temporer:                                                                            Temporary difference:
        Cadangan kerugian penurunan nilai:                                                     Provision for impairment of:
          Piutang usaha                            3.419                 3.913                     Accounts receivable
          Persediaan                                  65                   307                                Inventories
        Aset tetap                               (37.404)              (96.070)                                 Fixed assets
        Aset hak-guna                            (21.428)              (29.562)                       Rights-of-use assets
        Imbalan kerja                             (2.190)                 (994)                         Employee benefits
        Amortisasi laba atas transaksi jual                                          Amortized gain on sale and leaseback
          dan sewa balik                             (728)              (2.392)                               transaction

        Beda tetap:                                                                                Permanent difference:
        Beban yang tidak dapat dikurangkan
          untuk tujuan pajak                                                                     Non-deductible expenses
          Beban bunga                             12.176                     -                         Interest expense
          Jamuan dan sumbangan                     1.147                 1.014               Donation and entertainment
          Denda pajak                                998                 6.253                              Tax penalty
        Penghasilan yang telah dikenakan
          pajak final                                                                  Income already subjected to final tax
          Penghasilan dividen                    (25.728)               (9.991)                        Dividend income
          Penghasilan bunga                      (17.561)               (6.610)                         Interest income
          Jasa konstruksi                         (6.892)              (11.173)                    Construction services
        Lainnya                                      125                    38                                       Others

        Taksiran rugi fiskal                     (84.530)              (96.307)                       Estimated fiscal loss
        Penyesuaian atas rugi fiskal               4.227                14.896                    Adjustment on fiscal loss
        Akumulasi rugi fiskal                                                                         Beginning balance of
          awal tahun                            (160.933)              (79.522)                   accumulated fiscal loss

        Akumulasi rugi fiskal                                                                        Ending balance of
         akhir tahun                            (241.236)           (160.933)                  accumulated fiscal loss




                                                         110
Page 447
                                                                 The original consolidated financial statements included herein
                                                                                                   are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                             PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                             As of December 31, 2024
          dan untuk Tahun yang Berakhir                                        and for the Year Then Ended
              pada Tanggal Tersebut                                          (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                        unless otherwise stated)
              kecuali dinyatakan lain)


38. PERPAJAKAN (lanjutan)                                       38. TAXATION (continued)

   e.   Pajak kini (lanjutan)                                   e.   Current tax (continued)

        Perhitungan beban pajak dan utang pajak terdiri                     The computation of tax expense and taxes
        dari:                                                               payable consist of:

                                               2024                  2023


        Akumulasi rugi fiskal                                                                             Ending balance of
          akhir tahun                            (241.236)            (160.933)                     accumulated fiscal loss

        Beban pajak
          tahun berjalan - Perusahaan                     -                     -         Current tax expense - The Company

        Dikurangi pajak dibayar di muka :                                                                 Less prepaid taxes:
          Pajak penghasilan :                                                                                Income taxes:
             Pasal 22                              10.012                   4.369                               Article 22
             Pasal 23                               3.192                   8.836                               Article 23

        Taksiran pajak penghasilan                                                           Estimated Claim for tax refund
          - Perusahaan                             13.204               13.205                            - the Company

        Taksiran pajak penghasilan                                                           Estimated Claim for tax refund
          - Entitas Anak                              2.139                  399                            - Subsidiary

        Utang pajak Perusahaan                            -                  -                Taxes payable of the Company
        Utang pajak Entitas Anak                      1.547             24.232                  Taxes payable - Subsidiaries


        Pada tanggal 24 April 2024, Perusahaan                              On April 24, 2024, the Company received Tax
        menerima Surat Keputusan Pajak (SKP)                                Assessment Letter (SKP) No.00057/406/
        No. 00057/406/22/062/24 terkait rugi fiskal                         22/062/24 related to fiscal loss for the year 2022
        tahun 2022 menjadi sebesar Rp26.267,                                amounting to Rp26,267, compared to
        dibandingkan dengan yang telah dilaporkan                           previously submitted by the Company
        sebelumnya    oleh  Perusahaan     sebesar                          amounting to Rp30,494.
        Rp30.494.

        Pada tanggal 5 April 2023, Perusahaan                               On April 5, 2023, the Company received Tax
        menerima Surat Keputusan Pajak (SKP)                                Assessment Letter (SKP) No.00034/406/
        No. 00034/406/21/062/23 terkait kompensasi                          21/062/23 related to compensation of fiscal loss
        rugi fiskal tahun 2018 menjadi sebesar                              for the year 2018 amounting to Rp18,029,
        Rp18.029, dibandingkan dengan yang telah                            compared to previously submitted by the
        dilaporkan sebelumnya oleh Perusahaan                               Company amounting to Rp3,133.
        sebesar Rp3.133.

        Sesuai dengan peraturan perpajakan di                               Under the taxation laws in Indonesia, the Group
        Indonesia. Grup melaporkan/menyetorkan                              submit the annual tax return on the basis of self-
        pajak berdasarkan sistem self-assessment.                           assessment. The tax authorities may assess or
        Fiskus dapat menetapkan atau mengubah                               amend taxes within the statute of limitations
        pajak-pajak tersebut dalam jangka waktu                             under the prevailing regulations.
        tertentu sesuai dengan peraturan yang berlaku.

        Perhitungan beban pajak dan utang pajak di                          The calculation of tax expenses and tax
        atas sesuai dengan Surat Pemberitahuan                              payables above conformed with the Annual
        (SPT) pajak penghasilan yang dilaporkan                             Income Tax Return (SPT) that have been filled
        kepada kantor pajak.                                                to the tax office.




                                                          111
Page 448
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                             PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                             As of December 31, 2024
          dan untuk Tahun yang Berakhir                                        and for the Year Then Ended
              pada Tanggal Tersebut                                          (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                        unless otherwise stated)
              kecuali dinyatakan lain)


38. PERPAJAKAN (lanjutan)                                         38. TAXATION (continued)

   f.   Pajak Tangguhan                                              f.     Deferred Tax

        Perhitungan taksiran manfaat (beban) pajak                          The calculation of deferred            tax    income
        tangguhan - neto adalah sebagai berikut:                            (expense) - net are as follows:

                                                2024                 2023

        Rugi fiskal                                 17.706                21.277                                    Fiscal loss
        Cadangan kerugian penurunan nilai:                                                        Provision of impairment of:
          Piutang usaha                              3.579                  1.839                    Accounts receivables
          Persediaan                                    31                     68                               Inventories
        Aset tetap dan liabilitas sewa             (17.917)               (33.134)           Fixed assets and lease liabilities
        Imbalan kerja                               (1.156)                  (723)                         Employee benefits
        Amortisasi laba atas transaksi jual                                             Amortized gain on sale and leaseback
          dan sewa balik                              (219)                  (526)                              transaction
        Penyesuaian tahun berjalan                  17.638                  2.134                 Adjustment on current year

        Manfaat (beban) pajak
         tangguhan - neto                           19.662                 (9.065)      Deferred tax benefit (expense) - net

        Manfaat (beban) pajak tangguhan
         - neto yang dicatat pada                                                       Deferred tax benefit (expense) - net
         penghasilan komprehensif                                                                   which recorded in the
         lain                                          1.285                  (72)          other comprehensive income



        Pengaruh pajak atas beda waktu yang                                 The tax effect of significant temporary
        signifikan antara pelaporan komersial dan fiskal                    differences between the financial and tax
        adalah sebagai berikut:                                             reporting are as follows:

                                                2024                 2023

        Aset (liabilitas) pajak                                                         Deferred tax assets (liabilities) - net
        tangguhan - neto Perusahaan                                                                           The Company
        Rugi fiskal yang dapat dikompensasi         53.072                35.405                     Tax loss carried forward
        Liabilitas imbalan kerja                     6.137                 6.385                            Employee benefit
        Cadangan kerugian penurunan nilai:                                                        Provision of impairment of:
          Piutang usaha                              2.074                1.322                      Accounts receivables
          Persediaan                                   188                  173                                 Inventories
        Aset tetap dan liabilitas sewa            (197.495)            (189.635)             Fixed assets and lease liabilities
        Amortisasi laba atas transaksi jual                                             Amortized gain on sale and leaseback
          dan sewa balik                                    -                160                                transaction
        Cadangan bonus                                      -                 29                         Allowance for bonus

        Liabilitas pajak tangguhan - neto -                                                        Deferred tax liabilities - net
          Perusahaan                              (136.024)            (146.161)                              the Company
        Liabilitas pajak tangguhan - neto -                                                       Deferred tax liabilities - net -
          Entitas anak                                 (2.391)            (13.037)                             Subsidiaries

        Total liabilitas pajak tangguhan          (138.415)            (159.198)                 Total deferred tax liabilities

        Aset pajak tangguhan - neto -                                                              Deferred tax assets - net -
         Entitas anak                                  3.588                3.424                             Subsidiaries




                                                            112
Page 449
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                              PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                              As of December 31, 2024
           dan untuk Tahun yang Berakhir                                         and for the Year Then Ended
               pada Tanggal Tersebut                                           (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                         unless otherwise stated)
               kecuali dinyatakan lain)


38. PERPAJAKAN (lanjutan)                                           38. TAXATION (continued)

   f.   Pajak Tangguhan (lanjutan)                                     f.     Deferred Tax (continued)

        Rekonsiliasi antara taksiran penghasilan                              The reconciliation between provision for tax
        (beban)    pajak yang dihitung dengan                                 income (expense) computed by applying the
        menggunakan tarif pajak yang berlaku dari laba                        effective tax rate to accounting income before
        akuntansi sebelum taksiran penghasilan                                tax income (expense) as shown in the
        (beban) pajak dengan beban pajak yang                                 consolidated statement of profit or loss and
        tercantum dalam laporan laba rugi dan                                 other comprehensive income are as follows:
        penghasilan komprehensif lain konsolidasian
        adalah sebagai berikut:

                                                    2024               2023

        Laba sebelum pajak penghasilan                                                            Income before income tax per
          menurut laporan laba rugi dan                                                               consolidated statements
          penghasilan komprehensif lain                                                                   of profit or loss and
          konsolidasian                                115.059              213.223              other comprehensive income

        Beban pajak                                                                                Tax expense computed using
          dengan tarif pajak yang berlaku                25.313              46.909                      the prevailing tax rate
        Pengaruh pajak atas beda tetap                  (12.138)             (6,777)          Tax effect of permanent difference
        Penyesuaian atas pajak penghasilan                                                   Adjustment to corporate income tax
          badan tahun pajak sebelumnya                     1.387                  -                          for prior fiscal year
        Penyesuaian atas:                                                                                           Adjustment of:
          Rugi fiskal yang tidak diakui                   1.172               3.277                       Unrecognize tax loss
          Pajak tangguhan                               (17.769)                  -                                 Deferred tax
        Lain-lain                                         6.898                   -                                          Others

        Beban pajak penghasilan - neto                     4.863             43.409                   Income tax expense - net


39. LABA PER SAHAM DASAR                                            39. BASIC EARNINGS PER SHARE

   Laba per saham dasar dihitung berdasarkan jumlah                    Basic earnings per share is computed by dividing
   laba tahun berjalan yang dapat diatribusikan ke                     the total income for the year attributable to owner of
   pada pemilik Entitas induk dibagi dengan rata-rata                  the parent entity by the weighted-average number of
   tertimbang jumlah saham yang beredar dalam tahun                    shares outstanding during the year.
   yang bersangkutan.

                                                    2024               2023

    Laba tahun berjalan - pemilik Entitas Induk        104.947              165.413     Income for the year - owner of the Entity

                                                                                               The weighted-average number of
    Rata-rata tertimbang jumlah saham             3.066.660.000     3.062.362.976                        outstanding shares


   Laba per saham dasar                                                                                 Basic earnings per share
    (dalam Rupiah penuh)                                     34                  54                     (in Rupiah full amount)




                                                              113
Page 450
                                                                         The original consolidated financial statements included herein
                                                                                                           are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                                     PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                         AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                                     NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                                       FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                                     As of December 31, 2024
            dan untuk Tahun yang Berakhir                                                and for the Year Then Ended
                pada Tanggal Tersebut                                                  (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                                unless otherwise stated)
                kecuali dinyatakan lain)


40. PENGELOLAAN MODAL                                                   40. CAPITAL MANAGEMENT

   Tujuan pengelolaan modal Grup adalah untuk                               The objectives of capital management is to secure
   pengamanan kemampuan Grup dalam melanjutkan                              the Group’ ability to continue their business in order
   kelangsungan usaha agar dapat memberikan                                 to deliver results for shareholders and benefits to
   manfaat bagi pemegang saham dan pihak                                    other stakeholders and to maintain an optimal
   berkepentingan     lainnya     serta    untuk                            capital structure to minimize the cost of capital.
   mempertahankan struktur permodalan yang
   optimum untuk meminimalkan biaya modal.

   Secara periodik, Grup melakukan valuasi utang                            Periodically, the Group perform valuation of debt to
   untuk menentukan kemungkinan pembiayaan                                  determine the possible refinancing of existing debt
   kembali utang yang ada dengan utang baru yang                            with new loan that is more efficient which will lead to
   lebih efisien yang akan mengarah pada biaya utang                        more optimal debt costs.
   yang lebih optimal.

   Selain harus memenuhi persyaratan pinjaman, Grup                         Beside the loan requirements, the Group must
   juga      harus      mempertahankan      struktur                        maintain its capital structure at a level that there is
   permodalannya pada tingkat yang tidak berisiko                           no risk of credit rating.
   terhadap peringkat kreditnya.

   Rasio utang terhadap ekuitas (debt to equity) adalah                     Debt to equity ratio is the ratio that is required to be
   rasio yang diwajibkan oleh kreditur untuk diawasi                        managed by management in evaluating the capital
   oleh manajemen dalam mengevaluasi struktur                               structure of the Group and reviewing the
   permodalan Grup serta mereviu efektivitas pinjaman                       effectiveness of the Group’ debt.
   Grup.

   Struktur permodalan Grup adalah sebagai berikut:                         The Group’s capital structure are as follows:

                                                              2024

                                                                     Persentase/
                                            Jumlah/Amount            Percentage

  Liabilitas jangka pendek                          580.916                   7%                                     Current liabilities
  Liabilitas jangka panjang                       3.640.719                  46%                                  Non-current liabilities
  Total liabilitas                                4.221.635                  53%                                        Total liabilities
  Total ekuitas                                   3.783.550                  47%                                           Total equity
  Total                                           8.005.185                 100%                                                  Total

  Rasio Utang Terhadap Ekuitas                         1,12                                                       Debt to Equity Ratio


41. INSTRUMEN KEUANGAN DAN MANAJEMEN                                    41. FINANCIAL INSTRUMENTS AND FINANCIAL
    RISIKO KEUANGAN                                                         RISK MANAGEMENT

   a.   Faktor dan kebijakan manajemen risiko                               a.     Financial risk management factors and
        keuangan                                                                   policies

        Dalam menjalankan aktivitas operasi, investasi                             In their operating, investing and financing
        dan pendanaan, Grup menghadapi risiko                                      activities, the Group are exposed to the
        keuangan yaitu risiko kredit, risiko likuiditas dan                        following financial risks: credit risk, liquidity risk
        risiko pasar dan mendefinisikan risiko-risiko                              and market risk and define those risks as
        sebagai berikut:                                                           follows:

        -     Risiko kredit:   kemungkinan bahwa                                   -      Credit risk: possibility that a customer will
              pelanggan tidak membayar sebagian atau                                      not pay part or all of their receivable or will
              seluruh piutang atau tidak membayar                                         not pay in timely manner and hence, the
              secara   tepat    waktu    dan   akan                                       Group will incur loss.
              menyebabkan kerugian Grup.

                                                               114
Page 451
                                                                 The original consolidated financial statements included herein
                                                                                                   are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                            PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                            As of December 31, 2024
           dan untuk Tahun yang Berakhir                                       and for the Year Then Ended
               pada Tanggal Tersebut                                         (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                       unless otherwise stated)
               kecuali dinyatakan lain)


41. INSTRUMEN KEUANGAN DAN MANAJEMEN                             41. FINANCIAL INSTRUMENTS AND FINANCIAL
    RISIKO KEUANGAN (lanjutan)                                       RISK MANAGEMENT (continued)

  a.   Faktor dan kebijakan manajemen risiko                        a.   Financial risk management factors and
       keuangan (lanjutan)                                               policies (continued)

       -     Risiko likuiditas: Grup menetapkan risiko                   -      Liquidity risk: the Group defined liquidity
             likuiditas atas kolektibilitas dari piutang                        risk from the collectibility of the trade
             usaha seperti yang dijelaskan di atas, yang                        receivables as mentioned above, which
             dapat menimbulkan kesulitan Grup dalam                             may cause difficulty in meeting the
             memenuhi kewajiban yang terkait dengan                             obligations of the Group relating to
             liabilitas keuangan.                                               financial liabilities.

       -     Risiko pasar: pada saat ini tidak terdapat                  -      Market risk: currently there are no market
             risiko pasar, selain risiko suku bunga dan                         risk other than interest rate risk and foreign
             risiko nilai tukar mata uang asing karena                          currency exchange rate risk as the Group
             Grup tidak berinvestasi di instrumen                               do not invest in any financial instruments in
             keuangan dalam aktivitas normal.                                   their normal activities.

       Dalam rangka untuk mengelola risiko tersebut                      In order to effectively manage those risks, the
       secara efektif, Direksi telah menyetujui                          Directors have approved some strategies for
       beberapa strategi untuk pengelolaan risiko                        the management of financial risks, which are in
       keuangan, yang sejalan dengan tujuan Grup,                        line with the Group’ objectives, namely:
       antara lain:

       -     Melakukan investasi dalam bentuk                            -      Investments in time deposits in connection
             deposito,      sehubungan       dengan                             with the management of temporary surplus
             pengelolaan kelebihan dana yang sifatnya                           funds;
             sementara;

       -     Grup tidak melakukan transaksi derivatif,                   -      The Group did not enter into derivative
             namun     demikian   Grup   melakukan                              transactions, but the Group are providing
             penyediaan dana dalam mata uang asing                              funds in foreign currency which is sufficient
             yang cukup untuk dapat memenuhi                                    to meet operating activities in the foreign
             kegiatan operasi dalam mata uang asing                             currency needed.
             yang diperlukan.

       Risiko kredit                                                     Credit risks

       Risiko kredit merupakan risiko atas kerugian                      Credit risk represents the risk of financial loss
       keuangan Grup jika pelanggan atau pihak lain                      of the Group if any customer or other party of a
       dari instrumen keuangan gagal memenuhi                            financial instrument fails to meet contractual
       liabilitas kontraktualnya. Risiko ini timbul                      liabilities. This risk arises mainly from trade
       terutama dari piutang usaha dan piutang lain-                     receivables and other receivables. The Group
       lain. Grup mengelola dan mengendalikan risiko                     manage and control credit risk from trade
       kredit dari piutang usaha dan piutang lain-lain                   receivables and other receivables by
       dengan memantau batasan periode tunggakan                         monitoring the default limit period on each
       piutang pada tiap pelanggan dan pihak berelasi.                   customer and related parties.




                                                           115
Page 452
                                                                                          The original consolidated financial statements included herein
                                                                                                                            are in Indonesian language.

             PT SAMATOR INDO GAS TBK                                                                   PT SAMATOR INDO GAS TBK
               DAN ENTITAS ANAKNYA                                                                       AND ITS SUBSIDIARIES
              CATATAN ATAS LAPORAN                                                                   NOTES TO THE CONSOLIDATED
             KEUANGAN KONSOLIDASIAN                                                                     FINANCIAL STATEMENTS
              Tanggal 31 Desember 2024                                                                   As of December 31, 2024
            dan untuk Tahun yang Berakhir                                                              and for the Year Then Ended
                pada Tanggal Tersebut                                                                (Expressed in millions of Rupiah,
            (Disajikan dalam jutaan Rupiah,                                                              unless otherwise stated)
                kecuali dinyatakan lain)


41. INSTRUMEN KEUANGAN DAN MANAJEMEN                                                  41. FINANCIAL INSTRUMENTS AND FINANCIAL
    RISIKO KEUANGAN (lanjutan)                                                            RISK MANAGEMENT (continued)

  a.     Faktor dan Kebijakan Manajemen Risiko                                               a.     Financial Risk Management Factors and
         Keuangan (lanjutan)                                                                        Policies (continued)

         Risiko kredit (lanjutan)                                                                   Credit risks (continued)
                                                                      31 Desember / December 2024

                                                                                              Penyisihan
                                                                                              penurunan
                                                                                                 nilai/
                                                                                             Allowance for
                                     0 - 30            31 - 90                                impairment
                                   hari/days          hari/days          > 90 hari/days           loss            Total/Total
       Aset keuangan yang
          diukur pada biaya                                                                                                            Financial assets measured at
          perolehan diamortisasi                                                                                                                  amortized cost

       Kas dan setara kas                384.284                  -                   -                   -            384.284           Cash and cash equivalents
       Piutang usaha                     424.005             87.477             148.621            (26.036)            634.067                   Trade receivables
       Piutang lain-lain                  20.477              3.086              84.251             (3.128)            104.506                   Trade receivables
       Aset tidak lancar lainnya               -                  -              95.666                   -             95.666            Other non-current assets

       Total                             828.766             90.563             328.538            (29.164)          1.218.703                               Total



         Risiko likuiditas                                                                          Liquidity risks

         Melalui kegiatan operasi dan sumber dana yang                                              Through their operations and existing funding
         ada, Grup dapat memenuhi seluruh liabilitas                                                sources, the Group can meet all their financial
         keuangannya pada saat jatuh tempo, karena                                                  obligations as they mature, because the Group
         Grup memiliki aset keuangan yang likuid dan                                                have the financial assets which are liquid and
         tersedia     untuk    memenuhi      kebutuhan                                              available to meet liquidity needs.
         likuiditasnya.

         Dalam mengelola risiko likuiditas Grup                                                     In managing the liquidity risk, the Group
         melakukan pengawasan yang ketat atas                                                       observe strict control on the forecast and
         proyeksi dan realisasi dari arus kas secara                                                continuous realization of actual cash flows from
         terus menerus baik kolektibilitas piutang                                                  both collectibility of receivables as well as the
         maupun pemenuhan kewajiban dan tanggal                                                     fulfillment of obligations and due dates.
         jatuh temponya.

         Tabel berikut menyajikan jumlah liabilitas                                                 The following table presents the amount of
         keuangan     pada    31   Desember  2024                                                   financial liabilities on December 31, 2024,
         berdasarkan jatuh temponya:                                                                based on their maturity:
                                                                      31 Desember / December 2024

                                            Kurang dari
                                             1 Tahun/          Lebih 1 Tahun/          Lebih Dari
                                            Less Than            More Than           2 Tahun/More
                                               Year                 Year             Than 2 Years             Total/Total

       Liabilitas keuangan yang diukur
          pada biaya perolehan                                                                                                               Financial liabilities
          diamortisasi                                                                                                           measured at amortized Cost
       Utang usaha                                 121.366                     -                    -              121.366                      Trade payables
       Utang lain-lain                             112.195                     -                    -              112.195                        Other payable
       Beban akrual                                 67.844                     -                    -               67.844                    Accrued expense
       Jaminan pelanggan                            69.062                     -                    -               69.062                   Customer deposit
       Utang bank jangka panjang                         -               172.040            2.409.198            2.581.238               Long-term bank loans
       Liabilitas sewa                              64.494                60.324              121.728              246.546                      Lease liabilities
       Utang lembaga keuangan                        3.796                 1.488                  171                5.455             Financial institution loan
       Obligasi                                    197.515               211.691              707.325            1.116.531                      Bonds payable

       Total                                       636.272               445.543            3.238.422            4.320.237                                  Total



                                                                             116
Page 453
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                                 PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                                     AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                                 As of December 31, 2024
         dan untuk Tahun yang Berakhir                                            and for the Year Then Ended
             pada Tanggal Tersebut                                              (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                            unless otherwise stated)
             kecuali dinyatakan lain)


41. INSTRUMEN KEUANGAN DAN MANAJEMEN                                41. FINANCIAL INSTRUMENTS AND FINANCIAL
    RISIKO KEUANGAN (lanjutan)                                          RISK MANAGEMENT (continued)

  a.   Faktor dan kebijakan manajemen risiko                               a.   Financial risk management factors and
       keuangan (lanjutan)                                                      policies (continued)

       Risiko nilai tukar mata uang asing                                       Foreign currency exchange rate risks

       Grup tidak secara signifikan terekspos risiko                            The Group are not significantly exposed to
       mata uang asing karena sebagian besar                                    foreign currency exchange rate risk because
       liabilitas dalam mata uang Rupiah. Tidak ada                             most liabilities are denominated in Rupiah.
       aktivitas lindung nilai mata uang pada tanggal                           There is no currency hedging activities on
       31 Desember 2024, namun demikian Grup                                    December 31, 2024, but the Group have
       telah menyediakan dana dalam mata uang                                   provided funds in foreign currency in
       asing yang sesuai dengan kebutuhan                                       accordance with the needs of operations.
       operasinya.

       Tabel berikut menyajikan aset dan liabilitas                             The following table presents the Group’
       keuangan Grup yang didenominasi dalam mata                               financial assets and financial liabilities
       uang asing:                                                              denominated in foreign currency:

                                                                                   9 Mei 2025
                                                                           (Tanggal Penyelesaian
                                                                              Laporan Keuangan
                                                                                Konsolidasian)/
                                                        31 Desember 2024          May 9, 2025
                                                      (Tanggal Pelaporan)/       (Consolidated
                                   Mata uang asing/    December 31, 2024     Financial Statements
                                   Foreign Currency     (Reporting Date)       Completion Date)
       Kas dan setara kas                                                                                Cash and cash equivalents
        Dalam Dolar AS                US$1.489.500                24.072                  24.572                  In US Dollar
        Dalam Dolar Singapura              SG$177                      2                       2           In Singapore Dollar
       Sub-total                                                  24.074                  24.574                        Sub-total

       Piutang usaha                    US$450.577                 7.282                   7.433                  Trade receivables
       Piutang lain-lain                  US$3.751                    61                      62                  Other receivables
       Aset tidak lancar lainnya         US$20.171                   326                     333           Other non-current assets
       Total aset keuangan                                                                                     Total financial assets
           dalam mata uang asing                                  31.743                  32.402          in foreign currencies
       Utang usaha                                                                                                  Trade payables
         Dalam Yen Jepang             JPY2.748.810                   281                     314              In Yen Japan
         Dalam Dolar AS                 US$49.162                    795                     811               In US Dollar
         Dalam Dolar Singapura          SG$26.694                    318                     340        In Singapore Dollar
       Utang lain-lain                                                                                              Other payables
         Dalam Dolar AS               US$1.529.223                24.715                  25.228               In US Dollar
         Dalam Dolar Singapura           SG$1.186                     14                      15        In Singapore Dollar

       Total liabilitas keuangan                                                                            Total financial liabilities
           dalam mata uang asing                                  26.123                  26.708          in foreign currencies

       Aset keuangan neto                                                                                       Net financial assets
          dalam mata uang asing                                    5.620                   5.694          in foreign currencies




                                                            117
Page 454
                                                                 The original consolidated financial statements included herein
                                                                                                   are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                            PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                            As of December 31, 2024
         dan untuk Tahun yang Berakhir                                       and for the Year Then Ended
             pada Tanggal Tersebut                                         (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                       unless otherwise stated)
             kecuali dinyatakan lain)


41. INSTRUMEN KEUANGAN DAN MANAJEMEN                             41. FINANCIAL INSTRUMENTS AND FINANCIAL
    RISIKO KEUANGAN (lanjutan)                                       RISK MANAGEMENT (continued)

  a.   Faktor dan kebijakan manajemen risiko                         a.   Financial risk management factors and
       keuangan (lanjutan)                                                policies (continued)

       Risiko nilai tukar mata uang asing (lanjutan)                      Foreign currency         exchange rate         risks
                                                                          (continued)
       Pergerakan yang mungkin terjadi terhadap nilai                     Movement that may occur towards Rupiah
       tukar Rupiah terhadap mata uang Dolar                              exchange rate, as indicated in the table below
       Amerika Serikat dan Dolar Singapura pada                           against United States Dollar and Singapore
       tanggal akhir tahun dapat meningkatkan                             Dollar at the year end that could increase
       (mengurangi) nilai ekuitas atau laba rugi                          (decrease) equity or profit loss amounting in the
       sebesar nilai yang disajikan pada tabel. Analisis                  value presented in table. The analysis
       ini dilakukan berdasarkan varian nilai tukar                       conducted based on variance of foreign
       mata uang asing yang dipertimbangkan dapat                         currency exchange rate during the consolidated
       terjadi pada tanggal laporan posisi keuangan                       statement of financial position, while the other
       konsolidasian dengan semua variabel lain                           variables are held constant.
       adalah konstan.

       Tabel      berikut   menunjukan     sensitivitas                   The following table presented sensitivity
       perubahan kurs Dolar Amerika Serikat, Yen                          exchange rate changes of United States Dollar,
       Jepang dan Dolar Singapura terhadap laba                           Yen Japan and Singapore Dollar on net income
       neto dan ekuitas Grup yang dihitung dari aset                      and equity of the Group which are calculated
       dan liabilitas moneter dalam kurs asing:                           based on monetary assets and liabilities
                                                                          balance in foreign currencies:

       Sensitivitas terhadap persentase kenaikan dan                      Sensitivity related to the increase and decrease
       penurunan kurs mata uang asing:                                    of foreign currency rate:
                                                            (Penurunan)/Kenaikan Laba
                                         Kenaikan/          Sebelum Pajak Penghasilan /
                                       (Penurunan) /           (Decrease)/Increase in
             Variabel              Increase/ (Decrease)          Profit Before Tax                        Variable
       31 Desember 2024                                                                                   December 31, 2024
       Nilai    tukar  Rupiah         10%/(10%)                     (Rp562)/Rp562                    Exchange rate of Rupiah
           terhadap mata uang                                                                     against foreign currency
           asing


       Risiko suku bunga                                                  Interest rate risk

       Risiko dimana nilai wajar atau arus kas masa                       The risk that the fair value or future cash flows
       depan dari suatu instrumen keuangan akan                           of a financial instrument will fluctuate because
       berfluktuasi karena perubahan suku bunga                           of changes in market interest rates.
       pasar.




                                                           118
Page 455
                                                                      The original consolidated financial statements included herein
                                                                                                        are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                                   PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                       AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                   NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                     FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                                   As of December 31, 2024
          dan untuk Tahun yang Berakhir                                              and for the Year Then Ended
              pada Tanggal Tersebut                                                (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                              unless otherwise stated)
              kecuali dinyatakan lain)


41. INSTRUMEN KEUANGAN DAN MANAJEMEN                                 41. FINANCIAL INSTRUMENTS AND FINANCIAL
    RISIKO KEUANGAN (lanjutan)                                           RISK MANAGEMENT (continued)

  a.    Faktor dan kebijakan manajemen risiko                               b.   Financial risk management factors and
        keuangan (lanjutan)                                                      policies (continued)

        Risiko suku bunga                                                        Interest rate risk

        Pada tanggal laporan posisi keuangan                                     On the consolidated statement of financial
        konsolidasian, profil instrumen keuangan Grup                            position date, the Group’ profile of financial
        yang dipengaruhi bunga adalah:                                           instruments that affected by the interest, as
                                                                                 follows:

                                                 2024                2023

        Instrumen dengan bunga tetap                                                                       Flat interest instrument
        Aset keuangan                               314.281            259.292                                      Financial assets
        Liabilitas keuangan                       1.095.164          1.536.079                                    Financial liabilities

        Total liabilitas - bersih                  (780.883)         (1.276.787)                               Total liabilities - net

        Instrumen dengan bunga
         mengambang                                                                                   Floating interest Instrument
        Aset keuangan                                86.717            317.784                                     Financial assets
        Liabilitas keuangan                       2.534.363          1.897.008                                   Financial liabilities

        Total liabilitas - bersih                (2.447.646)         (1.579.224)                               Total liabilities - net


        Tabel     berikut  menyajikan     sensitivitas                           The following table presents the sensitivity
        perubahan tingkat suku bunga yang mungkin                                interest rate changes that may occur, with other
        terjadi, dengan variabel lain tetap konstan,                             variables held constant, towards the profit of the
        terhadap laba Grup selama tahun berjalan.                                Group for the year.

                                                                 (Penurunan)/Kenaikan Laba
                                          Kenaikan/              Sebelum Pajak Penghasilan /
                                        (Penurunan) /               (Decrease)/Increase in
              Variabel              Increase/ (Decrease)              Profit Before Tax                            Variable
       31 Desember 2024                                                                                          December 31, 2024
       Tingkat suku bunga           50/(50) basis poin/
          mengambang                     basis points                    (Rp9.504)/Rp9.504                      Floating interest rate

  b.    Nilai wajar instrumen keuangan                                      b.   Fair value of financial instruments

        Nilai wajar sebagai harga yang akan diterima                             Fair value is the price that would be received to
        untuk menjual suatu aset atau harga yang akan                            sell an asset or price that would be paid to
        dibayar untuk mengalihkan suatu liabilitas                               transfer a liability in an orderly transaction
        dalam transaksi teratur antara pelaku pasar                              between      market      participants   at   the
        pada tanggal pengukuran.                                                 measurement date.




                                                               119
Page 456
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                             PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                             As of December 31, 2024
           dan untuk Tahun yang Berakhir                                        and for the Year Then Ended
               pada Tanggal Tersebut                                          (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                        unless otherwise stated)
               kecuali dinyatakan lain)


41. INSTRUMEN KEUANGAN DAN MANAJEMEN                                41. FINANCIAL INSTRUMENTS AND FINANCIAL
    RISIKO KEUANGAN (lanjutan)                                          RISK MANAGEMENT (continued)

  b.    Nilai wajar instrumen keuangan (lanjutan)                      b. Fair value           of    financial        instruments
                                                                       (continued)

        Tabel di bawah ini menggambarkan nilai                               The table below shows the carrying amount and
        tercatat dan nilai wajar dari aset dan liabilitas                    fair values of the financial assets and financial
        keuangan yang tercatat pada laporan                                  liabilities recorded in the consolidated
        posisi keuangan konsolidasian pada tanggal                           statements of financial position as of
        31 Desember 2024 dan 31 Desember 2023:                               December 31, 2024 and December 31, 2023:

                                        Nilai Tercatat/                    Nilai Wajar/
                                       Carrying Amount                 Fair Value Amount

                                      2024           2023             2024            2023

         Aset Keuangan                                                                                             Financial Assets
         Aset keuangan diukur pada
            biaya perolehan                                                                           Financial assets measured at
            diamortisasi                                                                                          amortised cost
         Kas dan setara kas            384.284            574.580      384.284          574.580         Cash and cash equivalents
         Piutang usaha                 634.067            531.359      634.067          531.359                    Trade receivable
         Piutang lain-lain             104.506             49.758      104.506           49.758                   Other receivables
         Aset tidak lancar lainnya      95.666            117.041       95.666          117.041           Other non-current assets

         Total                        1.218.523      1.272.738        1.218.523       1.272.738                                  Total


         Liabilitas Keuangan                                                                                     Financial Liabilites
         Liabilitas keuangan yang
            diukur pada biaya                                                                                      Financial liabilities
            perolehan diamortisasi:                                                                     carried at amortized cost:
         Utang bank jangka pendek            -             21.855            -           21.855                Short-term bank loan
         Utang usaha                   121.366            116.878      121.366          116.878                        Trade payable
         Utang lain-lain               112.195            104.032      112.195          104.032                       Other payables
         Beban akrual                   67.844             64.423       67.844           64.423                   Accrued expenses
         Jaminan pelanggan              69.062             66.654       69.062           66.654                   Customer deposits
         Utang jangka panjang                                                                                    Long-term liabilities
            Bank                      2.534.363      1.875.153        2.534.363       1.875.153                               Banks
            Liabilitas sewa             226.771        225.378          226.771         225.378                     Lease liabilities
            Lembaga keuangan              5.160          7.682            5.160           7.682               Financial institutions
            Obligasi dan sukuk          863.233      1.303.829          863.233       1.303.829         Bonds and sukuk payable

       Total                          3.999.994      3.785.884        3.999.994       3.785.884                                  Total



        Manajemen berpendapat bahwa nilai tercatat                           Management considers that the carrying
        aset dan liabilitas keuangan yang dicatat                            amounts of financial assets and financial
        sebesar biaya perolehan diamortisasi dalam                           liabilities recorded at amortized cost in the
        laporan keuangan konsolidasian mendekati                             consolidated financial statements approximate
        nilai wajarnya baik yang jatuh tempo dalam                           their fair values either because of their short-
        jangka pendek atau yang dibawa berdasarkan                           term maturities or they carry interest rate at
        tingkat suku bunga pasar.                                            market.

        Nilai wajar instrumen keuangan ditentukan                            The fair value for the above financial
        melalui analisis arus kas yang didiskonto                            instruments was determined by discounting the
        dengan menggunakan tingkat diskonto yang                             estimated cashflows using discount rates for
        setara dengan tingkat pengembalian yang                              financial instruments with similar term and
        berlaku bagi instrumen keuangan yang memiliki                        maturity.
        syarat dan periode jatuh tempo yang sama.




                                                             120
Page 457
                                                                                  The original consolidated financial statements included herein
                                                                                                                    are in Indonesian language.

           PT SAMATOR INDO GAS TBK                                                                    PT SAMATOR INDO GAS TBK
             DAN ENTITAS ANAKNYA                                                                        AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                                    NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                                      FINANCIAL STATEMENTS
            Tanggal 31 Desember 2024                                                                    As of December 31, 2024
          dan untuk Tahun yang Berakhir                                                               and for the Year Then Ended
              pada Tanggal Tersebut                                                                 (Expressed in millions of Rupiah,
          (Disajikan dalam jutaan Rupiah,                                                               unless otherwise stated)
              kecuali dinyatakan lain)


42. TAMBAHAN INFORMASI ARUS KAS                                                  42. SUPPLEMENTAL CASH FLOW INFORMATION

   a.   Transaksi non-kas yang signifikan                                                   a.   Significant non-cash transactions

        Untuk tahun yang berakhir pada tanggal                                                   For the year ended December 31, 2024 and
        31 Desember 2024 dan 31 Desember 2023,                                                   December 31, 2023, there are several accounts
        terdapat beberapa akun dalam laporan                                                     in the consolidated financial statements which
        keuangan konsolidasian yang penambahannya                                                additions represent activity that does not affect
        merupakan aktivitas yang tidak mempengaruhi                                              cash flows. Those accounts are as follows:
        arus kas. Akun-akun tersebut adalah sebagai
        berikut:

                                                          2024                  2023

        Realisasi uang muka                                                                                                      Realization of advance for
         pembelian aset tetap                                                                                                          purchases of fixed
         (Catatan 10 dan 11)                                 120.668                       17.763                               assets (Notes 10 and 11)

        Penambahan aset hak-guna                                                                                          Acquisitions of right-of-use assets
         melalui:                                                                                                                                 through :
         Liabilitas sewa                                      60.112                       53.261                                           Lease liabilties
         Biaya dibayar dimuka                                 14.572                            -                                      Prepaid expenses

        Penambahan aset tetap
         melalui:                                                                                                   Acquisitions of fixed assets through:
         Utang lain-lain                                      49.557                            -                                        Other payable
         Utang lembaga keuangan                                  836                        8.622                              Finance institution loan


   b.   Perubahan yang timbul dari                          aktivitas                       b.   Changes in liabilties arising from finance
        pendanaan adalah sebagai berikut                                                         activities are as follows:
                                                                               2024
                                                                                             Mata Uang
                                                                   Dividen yang                Asing/
                                 1 Januari/   Arus Kas/       direalisasikan/Dividend         Foreign        Lain-Lain/      31 Desember/
                                 January 1    Cash Flow               Declared               Exchange         Others         December 31
        Utang bank jangka
          pendek                     21.855      (21.811)                          -                 (44)             -                 -    Short-term bank loans
        Utang bank jangka
          panjang                 1.875.153      660.438                           -                     -      (1.228)         2.534.363    Long-term bank loans
        Liabilitas sewa             225.378      (71.527)                          -                     -      72.920            226.771          Lease liabilities
        Utang         lembaga                                                                                                                  Financial institution
        keuangan                      7.682       (3.842)                          -                     -       1.320              5.160                    loan
        Utang obligasi dan                                                                                                                     Bonds payable and
        sukuk                     1.303.829     (443.700)                          -                     -       3.104            863.233                    sukuk
        Dividen                           -      (36.893)                    36.893                      -           -                  -                 Dividend

                                                                                                                                             Total liabilities from
        Jumlah liabilitas dari                                                                                                                      Financing
        aktivitas pendanaan       3.433.897       82.665                     36.893                  (44)       76.116          3.629.527            activities


                                                                               2023
                                                                                             Mata Uang
                                                                   Dividen yang                Asing/
                                 1 Januari/   Arus Kas/       direalisasikan/Dividend         Foreign        Lain-Lain/      31 Desember/
                                 January 1    Cash Flow               Declared               Exchange         Others         December 31
        Utang bank jangka
          pendek                    957.443     (936.905)                              -            1.317            -             21.855    Short-term bank loans
        Utang bank jangka
          panjang                 1.399.030      518.876                               -             427       (43.180)          1.875.153   Long-term bank loans
        Liabilitas sewa             269.447     (114.302)                              -               -        70.233             225.378         Lease liabilities
        Utang         lembaga                                                                                                                  Financial institution
        keuangan                      2.669       (3.609)                              -                 -       8.622              7.682                    loan
        Utang obligasi dan                                                                                                                     Bonds payable and
        sukuk                     1.172.538      131.000                           -                     -          291          1.303.829                   sukuk
        Saham treasuri                    -       26.178                           -                     -     (26.178)                  -          Treasury stock
        Dividen                           -      (18.913)                     18.913                     -            -                  -                Dividend

                                                                                                                                             Total liabilities from
        Jumlah liabilitas dari                                                                                                                       financing
        aktivitas pendanaan       3.801.127     (397.675)                     18.913                1.744          9.788         3.433.897           activities



                                                                        121
Page 458
                                                                                The original consolidated financial statements included herein
                                                                                                                  are in Indonesian language.

            PT SAMATOR INDO GAS TBK                                                           PT SAMATOR INDO GAS TBK
              DAN ENTITAS ANAKNYA                                                               AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                                           NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                                             FINANCIAL STATEMENTS
             Tanggal 31 Desember 2024                                                           As of December 31, 2024
           dan untuk Tahun yang Berakhir                                                      and for the Year Then Ended
               pada Tanggal Tersebut                                                        (Expressed in millions of Rupiah,
           (Disajikan dalam jutaan Rupiah,                                                      unless otherwise stated)
               kecuali dinyatakan lain)


43. SEGMEN OPERASI                                                             43. OPERATING SEGMENTS

   Informasi segmen konsolidasi menurut segmen                                       Consolidated segment information by business
   usaha adalah sebagai berikut:                                                     segment are as follows:
                                              Untuk tahun yang berakhir pada tanggal 31 Desember 2024/
                                                        For the year ended December 31, 2024

                                          Produk Gas/         Jasa dan peralatan/            Eliminasi/
                                          Gas product        Equipment and service          Elimination        Total/Total

   Penjualan neto                               3.158.831                  289.808                 (540.964)        2.907.675               Net sales

   Laba kotor                                   1.182.147                   89.827                         -        1.271.974             Gross profit



   Beban usaha tidak dapat dialokasikan                                                                                         Unallocated operating
     Beban penjualan                                                                                                (549.617)        Selling Expenses
                                                                                                                             General and administrative
      Beban umum dan administrasi                                                                                   (334.947)             expenses
      Penghasilan (beban) lain – neto                                                                                 18.753 Other Income (expenses)

                                                                                                                                         Income from
   Laba usaha                                                                                                         406.163           operations

   Penghasilan keuangan                                                                                                23.074          Finance income
   Beban keuangan                                                                                                    (314.178)       Finance expense

                                                                                                                                        Income before
   Laba sebelum pajak penghasilan                                                                                     115.059         income tax

                                                                                                                                          Income tax
   Beban pajak penghasilan - neto                                                                                      (4.863)      expense - net

   Laba tahun berjalan                                                                                                110.196       Profit for the year



                                             Untuk tahun yang berakhir pada tanggal 31 Desember 2023 /
                                                       For the year ended December 31, 2023

                                          Produk Gas/         Jasa dan peralatan/            Eliminasi/
                                          Gas product        Equipment and service          Elimination        Total/Total

   Penjualan neto                               3.057.522                  301.843                 (536.620)        2.822.745               Net sales

   Laba kotor                                   1.102.148                  194.432                         -        1.296.580             Gross profit



   Beban usaha tidak dapat dialokasikan                                                                                         Unallocated operating
     Beban penjualan                                                                                                (497.741)        Selling Expenses
                                                                                                                             General and administrative
      Beban umum dan administrasi                                                                                   (321.982)             expenses
      Penghasilan (beban) lain – neto                                                                                 10.230 Other Income (expenses)

                                                                                                                                         Income from
   Laba usaha                                                                                                         487.087           operations

   Penghasilan keuangan                                                                                                17.557          Finance income
   Beban keuangan                                                                                                   (291.421)        Finance expense

                                                                                                                                        Income before
   Laba sebelum pajak penghasilan                                                                                     213.223         income tax

                                                                                                                                          Income tax
   Beban pajak penghasilan - neto                                                                                      43.409       expense - net

   Laba tahun berjalan                                                                                                169.814       Profit for the year




                                                                      122
Page 459
                                                             The original consolidated financial statements included herein
                                                                                               are in Indonesian language.

          PT SAMATOR INDO GAS TBK                                        PT SAMATOR INDO GAS TBK
            DAN ENTITAS ANAKNYA                                            AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                        NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                          FINANCIAL STATEMENTS
           Tanggal 31 Desember 2024                                        As of December 31, 2024
         dan untuk Tahun yang Berakhir                                   and for the Year Then Ended
             pada Tanggal Tersebut                                     (Expressed in millions of Rupiah,
         (Disajikan dalam jutaan Rupiah,                                   unless otherwise stated)
             kecuali dinyatakan lain)


44. PERISTIWA SETELAH TANGGAL PELAPORAN                      44. SUBSEQUENT EVENTS

   a. Berdasarkan surat tanggal 20 Januari 2025,                 a.   On January 20, 2025, Setyo Wahono act as
      Setyo Wahono selaku wakil komisaris utama                       the vice president commissioner of the
      Perusahaan, telah mengajukan pengunduran diri                   Company, have resigned from his position as
      dari jabatannya sebagai wakil komisaris utama                   vice president commissioner effectively
      Perusahaan secara efektif mulai bulan Februari                  starting in February 2025.
      2025.

   b. Pada tanggal 27 Maret 2025, Perusahaan telah               b.   On March 27, 2025, the Company had settled
      melunasi Sukuk Ijarah Berkelanjutan II Aneka                    the Shelf Sukuk Ijarah II Aneka Gas Industri
      Gas Industri Tahap V Tahun 2022 Seri A.                         Phase V 2022 Series A.




                                                       123
Page 460
2024
Laporan Terintegrasi
Integrated Report

File

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Published15 May 2025
Pages460
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Names mentioned 205 people and organisations named in the text · linked when the evidence is strong

linked org Samator Indo Gas Tbk p.2 ×407
linked org PT Samator Gas Industri p.40 ×26
linked person HEYZER HARSONO p.47 ×11
linked person Setyo Wahono p.50 ×6
linked person Atiff Ibrahim Gill p.51 ×3
linked person Ferryawan Utomo p.61 ×5
linked person Budi Susanto p.61 ×5
linked org PT Tira Austenite. p.66 ×11
linked org Bank Danamon p.82
linked org Mitra Pinasthika Mustika Tbk p.83 ×2
linked org PT Saratoga Investama p.83 ×2
linked org Provident Investasi Bersama Tbk p.83 ×2
linked org Alamtri Resources p.83
linked org PT Adaro Energy p.83
linked org Adaro Energy Indonesia Tbk p.83 ×3
linked org PT MAP Aktif Adiperkasa p.84 ×3
linked org Garudafood Putra Putri Jaya Tbk p.84 ×5
linked org Mulia Boga Raya Tbk p.84 ×5
linked org Dana Pensiun p.86 ×2
linked org PT Polytama Propindo p.86 ×3
linked org Nusantara Sawit Sejahtera Tbk p.86 ×5
linked org Pabrik Kertas Tjiwi Kimia Tbk p.93 ×5
linked org Link Net Tbk p.95 ×4
linked org Soho Global Health Tbk p.95 ×5
possible org Otoritas Jasa Keuangan p.5 ×4
possible org Bursa Efek Indonesia p.13 ×7
possible — Citra Borneo Indah p.40
possible org PT Pertamina (Persero) p.41
possible person Michael W. P. Soeryadjaya p.50 ×2
possible org Negara Republik Indonesia p.64
possible org PT Samator · Direktur Utama p.64 ×42
possible org Matrix Company Limited p.65 ×9
possible org PT Aneka Mega Energi p.65 ×17
possible org Saratoga Investama Sedaya Tbk p.65 ×11
possible org PT Aneka p.66 ×4
possible org PT Tira Austenite’s p.68
possible org Bank Danamon Danamon Indonesia p.82
possible org Merdeka Copper Gold Tbk. p.83 ×7
possible org Bersama Tbk p.83
possible org PT Saratoga p.83
possible org PT Samuel Sekuritas Indonesia p.86 ×3
possible person Sudjono · Commissioner p.87
possible org PT Aneka Mega Mega Energi p.99
unresolved org PT Samator Indo p.2 ×3
unresolved org Gas Tbk p.2 ×2
unresolved org Aneka Gas Industri Tbk p.4 ×23
unresolved person Arief Harsono p.4 ×6
unresolved person Oksigen p.4
unresolved org Financial Services Authority p.5 ×4
unresolved — Surrounding p.12
unresolved org Indonesia Stock Exchange p.30 ×6
unresolved org PT Fitch Ratings Indonesia. p.33 ×2
unresolved person Joko Widodo p.36 ×2
unresolved org Menteri Investasi p.36
unresolved org Menteri Badan Usaha Milik Negara p.36
unresolved org Menteri Badan Koordinasi Penanaman Modal p.36
unresolved org Minister of Investment p.36
unresolved org Minister of State-Owned p.36
unresolved person Dra. Lani Dwi Rejeki p.37 ×3
unresolved person Komjen Pol (Purn) Drs. Nana Sudjana AS p.37 ×4
unresolved org PT KITB p.37 ×2
unresolved person Ngurah Wirawan. Pabrik p.37
unresolved person Ngurah Wirawan. This p.37
unresolved org Yayasan Harmoni Tirta Lestari p.38
unresolved org Kementerian Ketenagakerjaan Republik Penyelenggara p.39
unresolved org Ministry of Manpower p.39
unresolved org PT Pertamina RU IV p.39
unresolved org PT Samator Gas Industri Wali Kota Bontang p.40
unresolved org PT Samator Gas Industri Loyal Partner p.40
unresolved org PT Citra Borneo Indah Group p.40
unresolved org PT Badak LNG Penerima p.40
unresolved org PT Samator Gas Industri Sertifikasi Certifications Tahun Nama p.40
unresolved org Kementerian Energi p.40
unresolved org Ministry of Energy p.40
unresolved org Ministry of Industry p.41
unresolved org Ministry of Environment p.41
unresolved org PT PLN Nusantara Power p.41
unresolved org PT PLN Indonesia Power p.41
unresolved — Apresiasi · Appreciation p.51 ×2
unresolved — Tantangan yang dihadapi sepanjang tahun 2024 telah · The challenges faced throughout 2024 provided valuable lessons p.51
unresolved — memberikan pelajaran berharga bagi · for the Company in terms of strengthening competitiveness p.51
unresolved — mengapresiasi dedikasi Direksi dan seluruh · would like to appreciate the dedication of the Board of Directors p.51
unresolved — senantiasa menguatkan fondasi pertumbuhan · invariably enhances the foundation of the Company's growth. p.51
unresolved — mengharapkan agar sinergi yang telah · The Board of Commissioners hopes that the synergy that has p.51
unresolved — terjalin dapat terus diperkuat untuk memastikan keberlanjutan · been established will continue to build, so as to ensure the p.51
unresolved — bagi seluruh pihak di masa mendatang. · sustainability of value for all parties in the future. p.51
unresolved org PT Samator Indo Gas Tbk 2024 Integrated · 49 p.51 ×2
unresolved org Bank Indonesia p.54
unresolved — Menutup laporan ini, Direksi mengucapkan terima kasih · To close this report, the Board of Directors would like to p.61
unresolved — atas bimbingan dan pengawasan yang visioner, · extend our gratitude to the Board of Commissioners for their p.61
unresolved — dedikasi dan profesionalisme, serta · consistently demonstrated dedication and professionalism, and p.61
unresolved — berintegritas, Perseroan terus melangkah maju · forward to create sustainable value, strengthen its position in p.61
unresolved — menciptakan nilai yang berkelanjutan, memperkokoh posisi di · the industry, and ensure resilient and competitive growth in the p.61
unresolved org industri, serta memastikan pertumbuhan yang tangguh · long term. p.61
unresolved person Soeleman Ardjasasmita · Notaris p.64 ×2
unresolved org Menteri Limited Liability p.64
unresolved org Menteri Limited p.64
unresolved person Amelia Jonathan SH p.64 ×2
unresolved person MHum p.64 ×2
unresolved person MKn p.64
unresolved person MSI p.64
unresolved org Kementerian Hukum dan Hak Asasi Manusia Republik p.64
unresolved org Indo Gas Tbk p.64 ×2
unresolved person Dr. Sahardjo p.65
unresolved org Messer Griesheim GmbH p.66 ×4
unresolved org PT Aneka Gas Industri’s p.66 ×3
unresolved org Griesheim GmbH p.66 ×2
unresolved org PT Aneka Gas Industri. Grup Samator p.66
unresolved org PT Samator. Di p.66
unresolved org PT Aneka Gas Gas Industri p.66
unresolved org PT Aneka Gas p.68
unresolved org PT Tira p.68
unresolved person Technical · Director p.78 ×2
unresolved person BO Jawa · Director p.78
unresolved person Fathiah Helmi · Notaris p.80 ×52
unresolved org Menteri Hukum dan HAM Republik Indonesia p.80 ×16
unresolved org Minister of Law p.80 ×2
unresolved — Career Background Sebelum · Komisaris Utama p.80
unresolved org PT Krakatau Samator p.80 ×4
unresolved org PT Samabayu Mandala p.80 ×9
unresolved org PT Sandana p.80 ×6
unresolved org PT Aneka Mega p.80 ×2
unresolved org PT Ruci Gas p.80 ×5
unresolved org PT Arohera p.80 ×5
unresolved org PT Samator Land p.80 ×4
unresolved org PT Samator LNG. Beliau p.80
unresolved org PT Samator LNG. He p.80
unresolved org PT Samator Gas p.81 ×3
unresolved org PT Satyadhika p.81
unresolved org PT Satyadhika Bakti Finance p.81
unresolved org PT Sandana Arohera p.81 ×2
unresolved org PT Samator LNG p.81 ×3
unresolved org PT Sandana Aneka p.81
unresolved org PT Sandana Aneka Medika p.81
unresolved org PT Samator Wase p.81
unresolved org PT Samator Wase Gas p.81 ×3
unresolved org PT Samator Pharmaceutical p.81 ×2
unresolved org PT Sandana Baswara Gas. p.81 ×2
unresolved org Minister of Law and Human Rights p.82 ×14
unresolved org PT Merdeka Copper p.83
unresolved org Pinasthika Mustika Tbk p.83
unresolved org Sedaya Tbk p.83 ×2
unresolved org PT Provident Investasi p.83
unresolved org Provident Agro Tbk p.83 ×2
unresolved org Provident Argo Tbk p.83 ×2
unresolved — Concurrent Position Beliau · Presiden Direktur p.83 ×2
unresolved org PT Alamtri p.83
unresolved org Indonesia Tbk p.83 ×2
unresolved org PT Merdeka Battery p.83
unresolved org Merdeka Materials Tbk p.83 ×2
unresolved org Battery Materials Tbk p.83
unresolved person Ira Sudjono · Komisaris p.84 ×5
unresolved person MKnm p.84 ×6
unresolved org Kingfisher Asia Pacific Limited p.84
unresolved org Senior Limited p.84
unresolved org Williamson-Dickle Manufacturing Co Ltd p.84 ×2
unresolved org PT Softex p.84 ×2
unresolved org Siloam International Hospital Tbk p.84 ×4
unresolved person Departmental Police Force · Direktur p.85
unresolved org Kementerian p.85
unresolved org Intelijen Negara p.85
unresolved org Koordinasi p.85
unresolved org Ministry of Law and Human Rights p.85
unresolved org Sandi p.85
unresolved org PT Peruri p.85 ×2
unresolved org Dana Pensiun Satya Wacana Satya Wacana p.86
unresolved person Committee · Komisaris p.86
unresolved org PT Goshen p.86
unresolved org PT Goshen Anugerah Sejahtera. He p.86
unresolved person Decree · Komisaris Independen p.87
unresolved — Dasar Hukum Pengangkatan Beliau · Direktur Utama p.88 ×4
unresolved org PT Krakatau Samator. Beliau p.88
unresolved org PT Krakatau Samator. He p.88
unresolved org PT Dwi Setia Gas p.89 ×2
unresolved org PT Sandana Adi Prakarsa p.89 ×2
unresolved org PT Krakatau Beliau p.89
unresolved person Republic · Director p.90 ×4
unresolved org BOSS GmbH GmbH p.93
unresolved org PT Samator Tomoe p.93 ×2
unresolved org PT Omya Indonesia. p.94
unresolved org PT Omya Indonesia. Rangkap p.94
unresolved — Career Background Sebelumnya · Direktur p.95
unresolved org Matahari Department Store Tbk p.95 ×4
unresolved org PT MAP Adi p.95
unresolved org MAP Adi Perkasa Tbk p.95 ×2
unresolved org PT Softex Indonesia p.95 ×2
unresolved org Perkasa Tbk p.95
unresolved org MAP Active Adiperkasa Tbk p.95 ×4
unresolved org Pte Ltd p.95 ×2
unresolved — Hingga Desember 2024, · As of December 31, 2024, no member of the Board of p.99
unresolved org PT Samator, with 35.24% ownership. In addition, PT Aneka Mega p.99
unresolved org Energi (AME), which is part of the Samator Group, owns 15.00% p.99
unresolved org Overall, Samator Group holds a 50.24% stake p.99
unresolved org in the Company. With this ownership, Samator Group has p.99
unresolved person Ir. Ahmad Hafidz Saubari p.108 ×2
unresolved person Ir. Widi Hastawa p.108 ×2
unresolved person Drs. Djasri Marin p.108 ×4
unresolved org Purwantono p.109 ×2
unresolved — Purwantono, STTD.KAP-03/PM.22/2018 p.109 ×2
unresolved — Hadori p.109
unresolved org Pengecualian & Rekan p.109

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