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2024
LAPORAN TAHUNAN
ANNUAL REPORT
PENGEMBANGAN BISNIS BERKELANJUTAN
MELALUI INOVASI DAN HILIRISASI
Sustainable Business Development
through Innovation and Downstreaming
Page 2
PT Sawit Sumbermas Sarana Tbk.
Sanggahan dan
Batasan Tanggung Jawab
Disclaimer and Limitation of Responsibility
Laporan Tahunan 2024 PT Sawit Sumbermas Sarana Tbk (yang selanjutnya disebut “SSMS”
atau “Perseroan”) ini disusun untuk memenuhi ketentuan pelaporan hasil kinerja Perseroan
pada periode 1 Januari 2024 sampai dengan 31 Desember 2024 kepada regulator dan pemangku
kepentingan. Laporan Tahunan ini antara lain disusun berdasarkan Peraturan Otoritas Jasa
Keuangan No. 29/POJK.04/2016 tentang Laporan Tahunan Emiten atau Perusahaan Publik dengan
muatan konten sesuai Surat Edaran Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 tentang Bentuk
dan Isi Laporan Tahunan Emiten atau Perusahaan Publik dan kriteria Annual Report Award.
Laporan Tahunan ini memuat pernyataan terkait tujuan, kebijakan, rencana, strategi, serta hasil
operasi dan keuangan yang disusun berdasarkan data faktual yang dapat dipertanggungjawabkan
kebenarannya. Selain itu, Laporan Tahunan ini juga menyajikan informasi terkait proyeksi kerja
Perseroan di tahun selanjutnya yang disusun berdasarkan pernyataan-pernyataan prospektif dan
berbagai asumsi mengenai kondisi mendatang Perseroan, serta lingkungan bisnis yang terkait, di
mana perkembangan aktual secara material dapat berbeda dari yang dilaporkan. Oleh karena itu,
Perseroan mengimbau agar pemangku kepentingan dapat menggunakan informasi tersebut secara
bijak dalam pengambilan keputusan.
The 2024 Annual Report of PT Sawit Sumbermas Sarana Tbk (hereinafter referred to as “SSMS” or
“the Company”) was prepared to meet the reporting requirements of the Company’s performances
for the period of January 1, 2024 to December 31, 2024 to the regulator and stakeholders. This Annual
Report has been prepared based on Financial Services Authority Regulation No. 29/POJK.04/2016 on
Annual Reports of Issuers or Public Companies with content in accordance with Financial Services
Authority Circular Letter No. 16/SEOJK.04/2021 concerning the Form and Content of the Issuers or
Public Companies Annual Reports and Annual Report Award criteria.
This Annual Report contains statements related to objectives, policies, plans, strategies, and results
of operations and finance compiled based on factual-accountable data. In addition, this Annual
Report also presents information regarding Company’s work projections for the following year which
are prepared based on prospective statements and various assumptions regarding the Company’s
future conditions, as well as the related business environment, where actual developments may differ
materially from those reported. Therefore, the Company urges stakeholders to use the information
with discretion in their decision making.
ii
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2024 Laporan Tahunan
Annual Report
PENGEMBANGAN BISNIS BERKELANJUTAN
MELALUI INOVASI DAN HILIRISASI
Sustainable Business Developmentthrough
Innovation and Downstreaming
PT Sawit Sumbermas Sarana Tbk terus memperkuat daya saing dan
menciptakan nilai tambah bagi industri kelapa sawit melalui inovasi dan
hilirisasi. Perseroan berupaya meningkatkan efisiensi operasional dengan
mengadopsi teknologi modern serta menerapkan praktik ramah lingkungan
guna memastikan keberlanjutan bisnis jangka panjang. Inovasi ini tidak
hanya mendukung peningkatan produktivitas tetapi juga memungkinkan
pengembangan produk bernilai tambah yang lebih kompetitif di pasar nasional
maupun internasional.
Sebagai bagian dari strategi hilirisasi, Perseroan mendorong transformasi
dari sekadar menghasilkan bahan mentah menjadi produsen produk olahan
dengan nilai jual lebih tinggi. Konsolidasi terhadap PT Citra Borneo Utama Tbk
(CBUT) dengan meningkatkan kepemilikan sahamnya menjadi langkah strategis
dalam memperkuat lini bisnis hilir, meningkatkan efisiensi rantai pasok,
serta memperluas jangkauan pasar. Melalui upaya ini, Perseroan tidak hanya
mengokohkan posisi sebagai pemimpin industri kelapa sawit yang bertanggung
jawab dan berdaya saing tinggi, tetapi juga berkontribusi pada percepatan
hilirisasi industri kelapa sawit yang selaras dengan kebijakan pemerintah. Dengan
pendekatan ini, Perseroan turut mendorong pertumbuhan ekonomi yang inklusif
dan berkelanjutan.
PT Sawit Sumbermas Sarana Tbk continues to strengthen its competitiveness
and create added value for the palm oil industry through innovation and
downstreaming. The company strives to improve operational efficiency with
the adoption of modern technology and applying environmentally friendly
practices to ensure the long-term business sustainability. This innovation
not only supports increased productivity but also enables the development
of added-value products that are more competitive in both the domestic and
international markets.
As a part of its downstream strategy, the company is driving the transformation
from just a producer of raw materials into the producer of processed products
with higher selling value. The consolidation of PT Citra Borneo Utama Tbk
(CBUT) by increasing its share ownership is a strategic move to strengthen
the downstream business, enhance supply chain efficiency, and expand market
reach. With these efforts, the company not only bolsters its position as a
responsible and highly competitive leader in the palm oil industry, but also
contributes in accelerating the downstreaming of palm oil industry, which is
align with government policies. With this approach, the Company contributes
in fostering an inclusive and sustainable economic growth.
2024 Annual Report 1
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PT Sawit Sumbermas Sarana Tbk.
Kesinambungan Tema
Theme Continuity
2023 Integrasi Berkelanjutan Antara Hulu dan Hilir untuk Pertumbuhan Bisnis yang Tangguh
Continuous Integration Between Upstream and Downstream for Resilient Business Growth
Kelapa sawit merupakan industri yang As a potential industry and one of the national
potensial dan merupakan salah satu industri strategic industries, the Indonesian palm oil
strategis nasional. Industri sawit Indonesia industry plays an important role in improving
berperan penting pada peningkatan the economy through continuously increasing
perekonomian dengan kinerja perdagangan trade performance, and becoming a multiplier
yang terus meningkat, dan industri ini juga effect involving many business actors from
melibatkan banyak pelaku usaha dari berbagai various economic groups.
kelompok ekonomi.
Melalui pengelolaan bisnis yang berkelanjutan, Through sustainable business management,
Perseroan memperkokoh strategi bisnisnya the Company strengthens its business strategy
dengan memperkuat industri yang terintegrasi, by strengthening integrated industries. In
upaya ini akan membantu dan meningkatkan this way, the Company can help and increase
pertumbuhan perekonomian daerah dan regional and national economic growth. This
nasional. Hal itu ditandai dengan rencana Aksi was marked by completing the Company’s
Korporasi Perseroan pada tahun ini yaitu debt Corporate Action this year through a debt
equity swap perusahaan afiliasi yang terintegrasi equity swap of an affiliated company that
hilirisasi fraksinasi kelapa sawit. integrated downstream palm oil fractionation.
Sejalan dengan program pemerintah melalui In line with the government’s program
hilirisasi industri kelapa sawit, yang dimaknai through the downstreaming of the palm oil
sebagai upaya strategis meningkatkan nilai industry, which is interpreted as a strategic
tambah komoditas kelapa sawit melalui proses effort to increase the added value of palm oil
pengolahan agar menjadi produk turunan commodities through processing so that they
yang memiliki nilai jual lebih tinggi. Untuk itu, become derivative products that have a higher
Perseroan memperkokoh dengan integrasi selling value. For this reason, the Company
yang kuat menjadikan Perseroan semakin strengthens its strong integration, making the
berkembang pesat dan kuat, sehingga dapat Company grow rapidly and stronger, so that it
mengembangkan potensi dan perekonomian can develop regional potential and economy
daerah secara langsung. directly.
2022 Mendukung Ketahanan Pangan Nasional Melalui Bisnis yang Berkelanjutan
Supporting National Food Security Through Sustainable Business
Di tengah beratnya tantangan perekonomian Amidst the severe economic challenges
di sepanjang tahun 2022, Perseroan tetap throughout 2022, the Company remained
resilien, mampu beradaptasi dengan meraih resilient, and able to adapt by achieving
kinerja yang positif. Pencapaian tersebut tidak positive performance. This achievement
lepas dari strategi dan kebijakan strategis cannot be separated from the strategic
yang diterapkan pada periode-periode strategies and policies implemented in
sebelumnya, sehingga Perseroan mampu previous periods so that the Company is
mengantisipasi setiap tantangan yang ada, able to anticipate every challenge, optimize
mengoptimalkan potensi yang dimiliki, dan its potential, and deliver the Company to
mengantarkan Perseroan pada pencapaian achieve the targets set at the beginning of
target yang telah ditetapkan di awal tahun. the year. One strategy that continues to be
Salah satu strategi yang terus dilakukan carried out on an ongoing basis is the research
secara berkesinambungan adalah penelitian and development of plantation technology.
dan pengembangan teknologi perkebunan. This step is aimed at improving gardening
Langkah ini ditujukan untuk memperbaiki practices in order to produce the best products
praktik berkebun agar menghasilkan in the future.
produk-produk terbaik pada masa mendatang.
2 Laporan Tahunan 2024
Page 5
Bersinergi Meningkatkan Potensi Bisnis Berkelanjutan Synergize to Empower Sustainable Business Potential 2021 Di tahun 2021, pandemi Covid-19 masih In 2021, the Covid-19 pandemic had severe memengaruhi kondisi perekonomian dan impacts on economic and industrial conditions industri secara global dan nasional, termasuk globally and nationally, including the palm di dalamnya industri kelapa sawit. Menghadapi oil industry. To address these challenges, tantangan tersebut, SSMS memperkuat sinergi SSMS strengthens synergies between Group antar Entitas Grup, mengimplementasikan Entities, implements strategic measures, langkah-langkah strategis, mengembangkan develops innovation, and also prioritizes the inovasi, dan juga mengedepankan penerapan implementation of appropriate and consistent protokol kesehatan yang tepat dan konsisten health protocols to support the sustainability of guna mendukung keberlanjutan bisnis inti the Company’s core business and strengthen Perseroan serta memperkuat struktur keuangan the Company’s financial structure in line with Perseroan sejalan dengan komitmen SSMS SSMS’s commitment to continue to grow and untuk senantiasa bertumbuh dan memberikan provide positive value to shareholders and nilai yang positif kepada para Pemegang Saham stakeholders. dan pemangku kepentingan. Memperkuat Ketahanan untuk Bisnis Kelapa Sawit yang Berkelanjutan Building Business Resilience through a Sustainable Palm Oil 2020 Di tengah tantangan akibat pandemi global During challenges due to the global Covid-19 Covid-19, PT Sawit Sumbermas Sarana Tbk pandemic, PT Sawit Sumbermas Sarana Tbk (SSMS) senantiasa memperkuat komitmen (SSMS) continues to strengthen its untuk terus tumbuh berkelanjutan yang commitment to continue sustainable diwujudkan melalui peningkatan penerapan growth, which is realized through improving sistem pengendalian internal untuk the implementation of internal control memastikan seluruh pelaporan perusahaan systems to ensure that all company reporting telah sesuai dengan ketentuan yang berlaku. is applicable regulations. The adequacy of Kecukupan sistem pengendalian internal ini this internal control system is not only part tidak hanya menjadi bagian dari pelaksanaan of implementing best practices but also best practices, namun juga memfasilitasi facilitates the Company to operate efficiently Perseroan untuk beroperasi secara efisien and effectively to increase competitiveness dan efektif sehingga dapat meningkatkan daya and optimize business opportunities during a saing dan mengoptimalkan peluang bisnis di pandemic. tengah pandemi. Nyata Membangun Negeri Melalui Inovasi dan Optimalisasi Bisnis Berkelanjutan Developing the Nation Through Innovation and Optimization of Sustainable Business 2019 PT Sawit Sumbermas Sarana Tbk (SSMS) PT Sawit Sumbermas Sarana Tbk (SSMS) bertekad untuk berbakti kepada Bangsa has been determined to serve the Indonesian Indonesia dengan segenap kemampuan dan nation with all its capabilities and advantages kelebihan yang dimilikinya sejak Perseroan since the Company’s establishment. berdiri. Sehingga, hal ini menjadi keyakinan Thus, this is a belief for the Company to bagi Perseroan untuk terus mewujudkan continue to realize its commitment to caring komitmen kepedulian pada sesama serta for others and work on every business mengerjakan setiap proses bisnisnya secara process in a sustainable manner. This is what berkelanjutan. Hal tersebut yang menjadikan makes SSMS increasingly gain the trust of SSMS semakin mendapat kepercayaan dari stakeholders and become part of the growth of para pemangku kepentingan dan menjadi sustainable development of plantation areas in bagian dari pertumbuhan pembangunan Indonesia to date. berkelanjutan kawasan perkebunan di Indonesia hingga saat ini. 2024 Annual Report 3
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PT Sawit Sumbermas Sarana Tbk.
Model Bisnis dan Rantai Nilai Perusahaan
Company Business Model and Value Chain
SSMS mengelola 23 perkebunan kelapa sawit dengan total SSMS manages 23 palm oil estates with a total production of
produksi hampir 1,56 juta metrik ton TBS pada tahun 2024 nearly 1.56 million metric tons of FFB in 2024 and more than
dan lebih dari 461,41 ribu metrik ton CPO. Produksi tersebut 461.41 thousand metric tons of CPO. The production was
didukung oleh tambahan 440 ribu metrik ton TBS yang diperoleh supported by an additional of 440 thousand metric tons of FFB
dari sumber independen. Setelah meningkatkan kepemilikan sourced from independent sources. After increasing its share
saham atas PT Citra Borneo Utama Tbk (CBUT), Entitas Anak ownership in PT Citra Borneo Utama Tbk (CBUT), SSMS’s
SSMS, CPO yang dihasilkan langsung diproses oleh CBUT Subsidiary ensures that the CPO produced is directly processed
menjadi berbagai produk turunan kelapa sawit. by CBUT into various palm oil derivative products.
Own Managed Plantations Independent /
Plantations (Plasma) 3rd party
OIL PALM PLANTATIONS
Upstream
• Oil Palm plantation cultivation Fresh Fruit Bunches (FFB)
• Harvesting of fresh fruit
bunch
• Research & Development to
improve productivity/yield Internal production: ~2 mil MT of FFB
• FFB milling and PK crushing
• Refineries for production
of primary CPO and PK
products
MILL
Palm
Crude Palm Oil
Kernel
Internal production: ~500k MT of CPO
PALM
REFINERIES /
KERNEL
Midstream FRACTIONATION
CRUSHING
PLANTS
PLANT
• Further processing of CPO
primary products into
intermediate/final products
Bulk CPO Products Bulk PK Products
• Trading arm for sale of final • Palm kernel oil
• RBD palm oil
consumer products • Palm kernel expeller
• RBD palm olein
• RBD palm sterin
• Palm fatty acid distillate (PFAD)
Refinery Capacity: ~850k
MT of CPO Blended/Specialty Products* End Consumer Products*
• Edible oils
• Oleochemicals
*Presently not produced by CBUT/ • Biodiesel
downstream business Food and Beauty and Home care/
Nutrition Personal Care industrials
4 Laporan Tahunan 2024
Page 7
Pencapaian SSMS di Tahun 2024
SSMS Achievements in 2024
Penjualan Total Aset Total Ekuitas
Sales Total Assets Total Equity
Rp
10,52 triliun
trillion
Rp
11,76 triliun
trillion 2,89
Rp triliun
trillion
( 1,70% year on year (YoY)) ( 0,39% YoY) ( 45,30% YoY)
Laba Usaha Laba Per Saham Dasar
Operating Profit Basic Earnings Per Share
Rp
1,77 triliun
trillion
Rp
86,04
( 47,97% YoY) ( 59,99% YoY)
Laba Tahun Berjalan
Profit for the Year
Rp
844,69 miliar
billion
( 62,97% YoY)
Total Produksi Tandan Buah Segar (TBS)
Total Fresh Fruit Bunches (FFB) Production
1.696.867 MT
( 7,94%YoY)
Total Produksi CPO
Total CPO Production 461.414 MT ( 11,06% YoY)
Total Produksi Hilir
Total Downstream Production 815.742 MT ( 47,70% YoY)
2024 Annual Report 5
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PT Sawit Sumbermas Sarana Tbk.
Momentum Bisnis SSMS
SSMS Business Momentum
SSMS telah memperluas bisnis hulu dengan peningkatan SSMS has expanded its upstream business with consistent
produktivitas dan efisiensi operasional yang konsisten. Saat increase in productivity and operational efficiency. Currently,
ini, Perseroan tengah memperkuat unit bisnis hilir melalui the Company strengthening its downstream business units
restrukturisasi strategis, termasuk pengembangan produk through strategic restructuring, as well as developing
turunan bernilai tambah. Langkah ini bertujuan untuk the value-added derivative products. This initiative aims to cement
mengokohkan posisi sebagai pemain terkemuka di sektor the position as a leading player in the integrated plantation sector
perkebunan terintegrasi di Indonesia, sekaligus mendukung in Indonesia, while also supporting the government’s downstream
program hilirisasi pemerintah dan keberlanjutan operasional. program and operational sustainability.
Program hilirisasi memberikan kontribusi nyata terhadap The downstream program provides a tangible contribution to
perekonomian nasional. Inisiatif ini tidak hanya mendukung the national economy. This initiative not only supports
keberlanjutan operasional, tetapi juga menciptakan lapangan operational sustainability but also significantly creates job
kerja secara signifikan, sehingga memperkuat dampak positif opportunities, thereby strengthening SSMS’ positive impact on
SSMS bagi masyarakat. the community.
2013 2023
Penawaran Umum Perdana • Pembayaran penuh obligasi global sesuai tanggal jatuh tempo.
Melakukan penawaran umum perdana saham (initial public offering/ • Konsolidasi terhadap CBUT dengan meningkatkan kepemilikan
IPO) di Bursa Efek Indonesia pada 12 Desember 2013. saham, menempatkan Perseroan sebagai Pemegang Saham
Initial Public Offering Mayoritas.
Carried out the Initial Public Offering (IPO) on Indonesia Stock • Perkebunan dan PKS di segmen hulu sepenuhnya (100%)
Exchange (IDX) on December 12, 2013. terakreditasi Roundtable on Sustainable Palm Oil (RSPO) dan
Indonesian Sustainable Palm Oil (ISPO).
• Full payment of global bond at its maturity.
• Consolidation of CBUT through increased share ownership,
positioning the Company as the majority shareholder.
2004 • Upstream Estates and POM fully (100%) accredited by
Roundtable on Sustainable Palm Oil (RSPO) and Indonesian
Entitas Anak Sustainable Palm Oil (ISPO).
Mendirikan Entitas Anak, PT Kalimantan Sawit Abadi (KSA),
pada 25 Maret 2004, di Pangkalan Bun, Kalimantan Tengah.
Subsidiary
2022
Established a Subsidiary, PT Kalimantan Sawit Abadi (KSA), Penandatanganan perjanjian dengan Bank Sindikasi untuk membeli
on March 25, 2004, in Pangkalan Bun, Central Kalimantan. kembali (buy back) sebagian obligasi global (global bond).
Agreement signing with Syndicated Bank to buyback a portion of
the global bond.
1999 2018
Entitas Anak Penerbitan Obligasi Global
Mendirikan Entitas Anak, PT Mitra Mendawai Sejahtera (MMS), pada Menerbitkan obligasi global sebesar USD300 juta dan mendirikan
6 Mei 1999 di Pangkalan Bun, Kalimantan Tengah. Entitas Anak, SSMS Plantation International Pte Ltd, terkait
penerbitan obligasi tersebut.
Subsidiary
Established a Subsidiary, PT Mitra Mendawai Sejahtera (MMS), on Global Bond Issuance
May 6, 1999, in Pangkalan Bun, Central Kalimantan. Issued US$300 million global bond and established a subsidiary,
SSMS Plantation International Pte.Ltd., in relation to the bond
issuance.
2015
1995 Merger dan Akuisisi
Penggabungan Mengakuisisi 4 perkebunan, yaitu PT Menteng Kencana Mas,
Didirikan pada 22 November 1995, SSMS di Pangkalan Bun, PT Mirza Pratama Putra, PT Tanjung Sawit Abadi, dan
Kalimantan Tengah. PT Sawit Multi Utama.
Establishment M&A
SSMS was established on November 22, 1995 in Pangkalan Bun, Acquired 4 plantations: PT Menteng Kencana Mas,
Central Kalimantan. PT Mirza Pratama Putra, PT Tanjung Sawit Abadi, and
PT Sawit Multi Utama.
6 Laporan Tahunan 2024
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Keunggulan Kompetitif SSMS
SSMS Competitive Advantages
Komitmen Keberlanjutan dan
Environmental, Social, and Lokasi Strategis dengan
Integrasi Hulu dan Hilir
Government (ESG) Efisiensi Logistik
Upstream and Downstream
Integration Sustainability Commitment and Strategic Locations with Logistics
Environmental, Social, and Efficiency
Government (ESG)
Konsolidasi terhadap PT Citra Borneo Utama Tbk SSMS telah mendapatkan sertifikasi 100% RSPO Perkebunan SSMS terletak dalam radius 60
(CBUT) dengan meningkatkan kepemilikan saham dan ISPO, yang mencerminkan operasional km dari pabrik utama, memastikan efisiensi
telah menjadikan SSMS terintegrasi sepenuhnya ramah lingkungan dan berkelanjutan. logistik yang signifikan. Lokasi strategis ini
dari hulu ke hilir. Produk kelapa sawit diolah menjadi Selain itu, Perseroan berkontribusi dalam mengurangi biaya operasional dan mendukung
turunan bernilai tambah, seperti Refined Bleached
konservasi dengan rehabilitasi 41 orangutan margin tinggi untuk keberlanjutan bisnis.
Deodorized Palm Oil (RBDPO), Palm Olein, dan Crude
Palm Kernel Oil (CPKO) dengan kapasitas refinery di Pulau Salat serta pengelolaan limbah dan SSMS plantations are located within 60 km
sebesar 2.500 ton per hari. Integrasi ini menciptakan energi terbarukan. Langkah ini mendukung radius of the mills, ensuring significant logistics
efisiensi operasional dan mendukung daya saing di kepercayaan pemangku kepentingan sekaligus efficiency. These strategic locations reduce
pasar global. melindungi lingkungan. operational costs and enables high margins for
The consolidation of PT Citra Borneo Utama Tbk SSMS has acquired 100% RSPO and ISPO business sustainability.
(CBUT) through increased share ownership has certifications, reflecting its environmentally
enabled SSMS to achieve full integration from friendly and sustainable operations.
upstream to downstream. Palm oil products are
The Company also contributes to conservation
processed into value-added derivatives such as
Refined Bleached Deodorized Palm Oil (RBDPO), by rehabilitating 41 orangutans on Salat Island,
Palm Olein, and Crude Palm Kernel Oil (CPKO), as well as managing waste and renewable
armed with refinery capacity of 2,500 tons per day. energy. Such measures boost stakeholders’
This integration created operational efficiencies and trust while protecting the environment.
support the global market competitiveness.
Pertumbuhan Produksi Kontribusi Sosial dan
yang Didukung oleh Potensi Hubungan dengan Komunitas Tim Manajemen yang
Tanaman Muda dan Lahan Baru Lokal Berpengalaman
Production Growth Supported by Social Contribution and Experienced Management Team
Potential Young Plants Relationship with Local
and New Plots of Land Communities
Profil tanaman muda yang dimiliki SSMS Investasi sosial SSMS mencapai Rp23,83 Kepemimpinan perusahaan didukung oleh
berpotensi menghasilkan produktivitas tinggi miliar pada 2024, mencakup 911 kegiatan tim manajemen dan dewan komisaris yang
dalam jangka panjang. Selain itu, luas lahan dengan penerima manfaat sebanyak 47 desa berpengalaman luas di industri kelapa sawit.
belum tertanam yang signifikan memberikan dan 616.128 individu. Hubungan baik dengan Kepemimpinan mereka berperan dalam
masyarakat setempat mendukung kelancaran
peluang ekspansi dan peningkatan hasil mendorong pertumbuhan dan inovasi SSMS di
operasional perusahaan dan memperkuat
produksi di masa depan. keberlanjutan hubungan komunitas. pasar global.
SSMS's young plant profile has long term In 2024, SSMS social investment amounted to The company's leadership is backed by
high-productivity potentials. Also, significant Rp23.83 billion, covering 911 activities with experienced management team and board of
unplanted land area provides future expansion 47 villages and 616,128 individuals listed as commissioners with broad experience in palm
opportunities and production growth. beneficiaries. Good relationships with local oil industry. Their leadership plays a role in
communities support the company’s smooth driving SSMS' growth and innovation forward in
operation and solidify a continuous community the global market.
relationships.
2024 Annual Report 7
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PT Sawit Sumbermas Sarana Tbk.
Daftar Isi
Table of Content
ii Sanggahan dan Batasan Tanggung Jawab 4 Model Bisnis dan Rantai Nilai Perusahaan 6 Momentum Bisnis SSMS
Disclaimer and Limitation of Responsibility Company Business Model and SSMS Business Momentum
Value Chain
1 Tema Laporan Tahunan 7 Keunggulan Kompetitif SSMS
Annual Report Theme 5 Pencapaian SSMS di Tahun 2024 SSMS Competitive Advantages
SSMS Achievements in 2024
2 Kesinambungan Tema
Theme Continuity
Kilas Kinerja 2024 / 2024 Performance Highlights 01
12 Ikhtisar Kinerja Keuangan 19 Aksi Korporasi dan 19 Informasi Sumber Pendanaan Lainnya
Financial Performance Highlights Aktivitas Perdagangan Saham Information on Other Funding Sources
Corporate Actions and
16 Ikhtisar Operasional 20 Kilas Peristiwa 2024
Stock Trading Activities
Operational Highlights 2024 Event Highlights
18 Ikhtisar Saham 19 Ikhtisar Obligasi, Sukuk, atau
22 Penghargaan dan Sertifikasi
Obligasi Konversi
Share Highlights Awards and Certifications
Bond, Sukuk, or Convertible Bond
Highlights
Laporan Manajemen / Management Report 02
35 Laporan Dewan Komisaris 41 Laporan Direksi 48 Tanggung Jawab Laporan Tahunan
Board of Commissioners Report Board of Directors Report Annual Report Responsibility
Profil Perusahaan / Company Profile 03
52 Informasi dan Data Perusahaan 67 Profil Dewan Komisaris 88 Profil Entitas Anak dan Entitas Asosiasi
Company Information and Data Profile of Board of Commissioners Profiles of Subsidiaries and Associated
Entities
54 Riwayat Singkat Perusahaan 75 Profil Direksi
Brief History of the Company Profile of Board of Directors 90 Kronologi Pencatatan Saham
Chronology of Share Listing
56 Visi dan Misi Perusahaan 81 Informasi Pemegang Saham
Company Vision and Mission Shareholders Information 91 Kronologi Obligasi dan Efek Lainnya
Chronology of Bond and Other Securities
57 Nilai-Nilai Perusahaan 84 Informasi Pemegang Saham Utama
Corporate Values dan/atau Pengendali 92 Informasi Kantor Akuntan Publik
Information of Major and/or Controlling Public Accounting Firm Information
58 Bidang Usaha
Shareholders
Line of Business 93 Lembaga/Profesi Penunjang Pasar
60 Wilayah Operasional 86 Struktur Grup Perusahaan Modal
Company’s Group Structure Capital Market Supporting Institutions/
Operational Area
Professions
63 Keanggotaan Asosiasi 87 Informasi Entitas Anak dan/atau Entitas
Association Membership
Asosiasi 94 Informasi Website Perseroan
Information on Subsidiary and/or Information on the Company Website
64 Struktur Organisasi Associated Entity
Organizational Structure
Analisis dan Pembahasan Manajemen / Management Discussion and Analysis 04
98 Tinjauan Perekonomian dan Industri 101 Aspek Pemasaran 105 Tinjauan Operasi per Segmen Usaha
Overview of the Economy and Industry Marketing Aspect Operating Review by Business Segment
100 Strategi Bisnis 102 Prospek Usaha 113 Tinjauan Keuangan
Business Strategy Business Prospect Financial Review
8 Laporan Tahunan 2024
Page 11
118 Kemampuan Membayar Utang dan 124 Informasi dan Fakta Material yang Terjadi 126 Informasi Transaksi Material yang
Tingkat Kolektibilitas Piutang setelah Tanggal Laporan Akuntan Mengandung Benturan Kepentingan
Ability to Pay Debt and Receivable Material Information and Facts dan/atau Transaksi dengan Pihak
Collectability Rate that Occurred after the Date of the Afiliasi/Pihak Berelasi
120 Struktur Modal dan Kebijakan Accountant’s Report Information on Material Transactions
Manajemen atas Struktur Modal 124 Tinjauan Keuangan Lainnya Containing Conflicts of Interest and/
Capital Structure and Management Other Financial Reviews or Transactions with Affiliated Parties/
Policy on Capital Structure Related Parties
126 Informasi Material Mengenai Investasi,
121 Ikatan yang Material untuk Investasi Ekspansi, Divestasi, Penggabungan 129 Perubahan Peraturan Perundang-
Barang Modal Usaha, Akuisisi, dan/atau Undangan yang Berpengaruh Signifikan
Material Commitment for Capital Goods Restrukturisasi Utang/Modal terhadap Perusahaan
Investment Material Information Regarding Changes to Laws and Regulations with
Investment, Expansion, Divestment, a Significant Impact on the Company
121 Realisasi Investasi Barang Modal
Realization of Capital Goods Investment Merger, Acquisition, and/or Debt/ 131 Perubahan Kebijakan Akuntansi dan
Capital Restructuring Dampaknya terhadap Perusahaan
122 Perbandingan antara Target dengan Changes in Accounting Policies and
Realisasi Their Impact on the Company
Comparison between Target and
Realization 131 Informasi Kelangsungan Usaha
Business Continuity Information
Aspek Pendukung Operasional / Operational Support Aspects 05
134 Sumber Daya Manusia 143 Teknologi Informasi
Human Resources Information Technology
Tata Kelola Perusahaan / Corporate Governance 06
148 Penerapan Tata Kelola Perusahaan 217 Sistem Pengendalian Internal 235 Akses Informasi dan Data Perusahaan
yang Baik Internal Control System Access to Company’s Information and
Implementation of Good Corporate 220 Manajemen Risiko Data
Governance Risk Management 236 Penerapan Aspek dan Prinsip Tata
154 Rapat Umum Pemegang Saham 225 Perkara Hukum Kelola Perusahaan Sesuai Ketentuan
General Meeting of Shareholders Legal Cases Otoritas Jasa Keuangan
162 Dewan Komisaris Implementation of Aspects and
225 Sanksi Administratif Principles of Corporate Governance
Board of Commissioners Administrative Sanctions According to Financial Services
173 Direksi 226 Kode Etik Authority
Board of Directors Code of Conduct
240 Penerapan Aspek dan Prinsip Tata
181 Transparansi Informasi mengenai 227 Sistem Pelaporan Pelanggaran Kelola Perusahaan Sesuai Ketentuan
Dewan Komisaris dan Direksi Whistleblowing System Pedoman Umum Governansi Korporat
Information Transparency Regarding Indonesia
the Board of Commissioners and Board 229 Pengadaan Barang dan Jasa
Procurement of Goods and Services Implementation of Corporate
of Directors Governance Aspects and Principles
184 Komite-Komite Penunjang Dewan 230 Kebijakan Anti-Korupsi Following the Provisions of Indonesian
Komisaris Anti-Corruption Policies
General Guidelines for Corporate
Supporting Committees of Board of 232 Pengendalian Gratifikasi Governance
Commissioners Gratification Control
261 Pernyataan dan Praktik Bad Corporate
196 Sekretaris Perusahaan 234 Pencegahan Transaksi Orang Dalam Governance
Corporate Secretary Prevention of Insider Transaction Statement and Practice of Bad
201 Divisi Keberlanjutan 234 Kebijakan Management and Employees’ Corporate Governance
Sustainability Division Stock Option Plan
Policy of Management and Employees’
205 Audit Internal
Internal Audit Stock Option Plan
Tanggung Jawab Sosial dan Lingkungan Perusahaan /
Corporate Social and Environmental Responsibility Aspects 07
301 Laporan Keuangan Konsolidasian
266 Komitmen Pelaksanaan Tanggung Jawab 268 Program TJSL 2024 PT Sawit Sumbermas Sarana Tbk dan
Sosial dan Lingkungan Perusahaan 2024 SER Program
Entitas Anak Tanggal 31 Desember 2024
Corporate Social and Environmental
283 Referensi Laporan Tahunan SEOJK Consolidated Financial Statements of
Responsibility Commitment
No. 16/SEOJK.04/2021 PT Sawit Sumbermas Sarana Tbk and
267 Visi dan Misi TJSL Annual Report Reference SEOJK Subsidiaries as of December 31, 2024
SER Vision and Mission No. 16/SEOJK.04/2021
267 Kriteria Pelaksanaan TJSL
Criteria for SER Implementation
2024 Annual Report 9
Page 12
10 Laporan Tahunan 2024
Page 13
Kilas Kinerja
2024
2024 Performance Highlights
Sepanjang tahun 2024, SSMS mencatatkan laba
tahun berjalan sebesar Rp845 miliar, mencerminkan
efisiensi operasional dan strategi ekspansi yang
sukses. Keberhasilan ini menunjukkan komitmen
SSMS dalam mencapai pertumbuhan berkelanjutan
dan memperkuat posisi di pasar global.
Throughout 2024, SSMS recorded a net profit of
Rp845 billion, reflecting operational efficiency and
a successful expansion strategy. This achievement
demonstrates SSMS's commitment to sustainable
growth and strengthening its position in
the global market.
2024 Annual Report 11
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PT Sawit Sumbermas Sarana Tbk.
Ikhtisar Kinerja Keuangan
Financial Performance Highlights
Laporan Posisi Keuangan Konsolidasian
Consolidated Statement of Financial Position
(dalam miliar Rupiah, kecuali dinyatakan lain / in billions of Rupiah, unless otherwise stated)
Pertumbuhan / Growth
Uraian 2024-2023
Description
2024 2023 2022*
Nominal
%
Amount
Aset Lancar / Current Assets 5.232 5.028 4.639 204 4,06
Aset Tidak Lancar / Non-Current Assets 6.533 6.782 6.498 (250) (3,68)
Total Aset / Total Assets 11.765 11.810 11.137 (46) (0,39)
Liabilitas Jangka Pendek /
4.716 4.755 4.172 (39) (0,82)
Current Liabilities
Liabilitas Jangka Panjang /
4.158 5.066 4.920 (908) (17,93)
Non-Current Liabilities
Total Liabilitas / Total Liabilities 8.874 9.820 9.092 (947) (9,64)
Total Ekuitas / Total Equity 2.891 1.990 2.045 901 45,28
Ekuitas yang Dapat Diatribusikan kepada: / Equity Attributable to:
Pemilik Entitas Induk – Neto /
2.628 1.751 2.006 878 50,15
Owners of the Parent Entity - Net
Kepentingan Non-Pengendali /
263 239 38 24 10,04
Non-Controlling Interests
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Statement of Profit or Loss and Other Comprehensive Income
(dalam miliar Rupiah, kecuali dinyatakan lain / in billions of Rupiah, unless otherwise stated)
Pertumbuhan / Growth
Uraian 2024-2023
Description
2024 2023 2022*
Nominal
%
Amount
Pendapatan dari Kontrak dengan Pelanggan /
10.522 10.703 11.240 (182) (1,70)
Revenue from Contracts with Customers
Beban Pokok Penjualan / Cost of Sales (7.242) (7.904) (6.936) (662) (8,38)
Laba Bruto / Gross Profit 3.280 2.799 4.304 481 17,17
Laba Usaha / Operating Profit 1.770 1.196 2.626 574 47,99
Laba Sebelum Pajak Penghasilan Badan /
1.226 552 1.965 674 122,10
Profit Before Corporate Income Tax
Pajak Penghasilan Badan /
(381) (208) (490) 173 83,17
Corporate Income Tax
Laba Tahun Berjalan setelah Efek
Penyesuaian Proforma / Profit for the Year 845 344 1.475 501 145,64
after Effect of Proforma Adjustment
12 Laporan Tahunan 2024
Page 15
Kilas Kinerja 2024
2024 Performance Highlight
Pertumbuhan / Growth
Uraian 2024-2023
Description
2024 2023 2022 *
Nominal
%
Amount
Efek Penyesuaian Proforma* /
- 174 373 (174) (100,00)
Effect of Proforma Adjustment*
Laba Tahun Berjalan Sebelum Efek
Penyesuaian Proforma / Profit for the Year 845 518 1.848 326 63,13
Before Effect of Proforma Adjustment
Penghasilan Komprehensif Lain setelah Pajak /
59 (3) 18 62 2.066,67
Other Comprehensive Income, Net of Tax
Total Laba Komprehensif Tahun Berjalan /
904 516 1.866 388 75,19
Total Comprehensive Income for The Year
Efek Penyesuaian Proforma atas
Penghasilan (Rugi) Komprehensif Lain* /
- 11 (43) (11) (100,00)
Effect of Proforma Adjustment from Other
Comprehensive Income (Loss)*
Total Laba Komprehensif Tahun Berjalan
setelah Penyesuaian Proforma /
904 527 1.823 377 71,54
Total Comprehensive Income for the Year
after Proforma Adjustment
Laba Tahun Berjalan yang Dapat Diatribusikan kepada: / Profit for the Year Attributable to:
Pemilik Entitas Induk /
820 512 1.837 307 59,99
Owners of the Parent Entity
Kepentingan Non-Pengendali /
25 6 11 19 316,67
Non-Controlling Interests
Laba Komprehensif Tahun Berjalan yang Dapat Diatribusikan kepada: / Comprehensive Income for the Year Attributable to:
Pemilik Entitas Induk /
873 521 1.814 352 67,56
Owners of the Parent Entity
Kepentingan Non-Pengendali /
31 6 9 25 416,67
Non-Controlling Interests
Laba per Saham (Nilai Penuh) /
86,04 53,78 192,90 32,26 59,99
Earnings per Share (Full Amount)
*)
Terdapat penyajian kembali / restatement
Laporan Arus Kas
Statements of Cash Flows
(dalam miliar Rupiah, kecuali dinyatakan lain / in billions of Rupiah, unless otherwise stated)
Pertumbuhan / Growth
Uraian 2024-2023
Description
2024 2023* 2022*
Nominal
%
Amount
Arus Kas dari Aktivitas Operasi /
607 624 2.442 (17) (2,72)
Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi /
465 (1.451) (710) 1.916 132,03
Cash Flows from Investing Activities
Arus Kas dari Aktivitas Pendanaan /
(1.238) 258 (1.912) (1.496) (580,21)
Cash Flows from Financing Activities
Kenaikan (Penurunan) Neto Kas dan Setara
Kas / Net Increase (Decrease) in Cash and (167) (569) (180) (402) (70,65)
Cash Equivalents
2024 Annual Report 13
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PT Sawit Sumbermas Sarana Tbk.
Pertumbuhan / Growth
Uraian 2024-2023
Description
2024 2023* 2022*
Nominal
%
Amount
Dampak Neto Perubahan Nilai Tukar
atas Kas dan Setara Kas / Net Impact of
110 (0,9) 2 110 12.222,22
Exchange Rate Changes on Cash and Cash
Equivalents
Kas dan Setara Kas Awal Tahun /
1.237 1.807 1.985 (570) (31,52)
Cash and Bank at Beginning of the Year
Kas dan Setara Kas Akhir Tahun /
1.180 1.237 1.807 (57) (4,61)
Cash and Bank at End of the Year
*)
Terdapat penyajian kembali / restatement
Rasio-Rasio Keuangan Penting
Significant Financial Ratios
Uraian Satuan
2024 2023 2022*
Description Unit
Rasio Likuiditas / Liquidity Ratio
Rasio Lancar / Current Ratio % 110,95 105,75 111,18
Rasio Solvabilitas / Solvability Ratio
Rasio Liabilitas terhadap Total Aset / Debt to Asset Ratio (DAR) % 75,42 83,15 81,64
Rasio Liabilitas terhadap Ekuitas / Debt to Equity Ratio (DER) % 306,90 493,50 444,72
Rasio Profitabilitas / Profitability Ratio
Rasio Margin Laba Kotor / Gross Profit Margin (GPM) % 31,17 26,15 38,29
Rasio Margin Laba Usaha / Operating Profit Margin (OPM) % 16,82 11,18 23,36
Margin Laba Bersih / Net Profit Margin (NPM) % 8,03 4,84 16,44
Rasio Laba (Rugi) terhadap Total Aset / Return on Assets (ROA) % 7,18 4,39 16,59
Rasio Laba (Rugi) terhadap Ekuitas / Return on Equity (ROE) % 29,21 26,05 90,39
Rasio Laba (Rugi) terhadap Pendapatan/Penjualan / Return on Sales (ROS) % 8,03 4,84 16,44
*)
Terdapat penyajian kembali / restatement
14 Laporan Tahunan 2024
Page 17
Kilas Kinerja 2024
2024 Performance Highlight
Grafik Kinerja Keuangan
Financial Performance Chart
Pendapatan dari Kontrak dengan Pelanggan Laba Tahun Berjalan setelah Efek Penyesuaian Proforma
Revenue from Contracts with Customers Profit for the Year after Effect of Proforma Adjustment
(dalam miliar Rupiah / in billion Rupiah) (dalam miliar Rupiah / in billion Rupiah)
11.240 1.475
10.522 10.703
845
344
2024 2023 2022 2024 2023 2022
Laba Bruto Laba per Saham Dasar
Gross Profit Basic Earnings per Share
(dalam miliar Rupiah / in billion Rupiah) (dalam miliar Rupiah / in billion Rupiah)
4.304 192,90
3.280
2.799
86,04
53,78
2024 2023 2022 2024 2023 2022
Aset Rasio Lancar
Assets Current Ratio
(dalam miliar Rupiah / in billion Rupiah) (dalam % / in %)
11.765 11.810 11.137
110,95 111,18
105,75
2024 2023 2022 2024 2023 2022
2024 Annual Report 15
Page 18
PT Sawit Sumbermas Sarana Tbk.
Liabilitas Rasio Liabilitas terhadap Ekuitas
Liabilities Debt to Equity Ratio
(dalam miliar Rupiah / in billion Rupiah) (dalam % / in %)
9.820
9.092
8.874 493,50
444,72
306,90
2024 2023 2022 2024 2023 2022
Ekuitas Rasio Liabilitas terhadap Aset
Equity Debt to Asset Ratio
(dalam miliar Rupiah / in billion Rupiah) (dalam % / in %)
2.891
2.045
1.990
83,15
81,64
75,42
2024 2023 2022 2024 2023 2022
Ikhtisar Operasional
Operational Highlights
Uraian Satuan
2024 2023 2022*
Description Unit
Volume Produksi / Production Volume
Tandan Buah Segar / Fresh Fruit Bunches
Tandan Buah Segar dari Perkebunan Inti /
MT 1.562.446 1.723.170 1.862.561
Fresh Fruit Bunches from Nucleus Estate
Tandan Buah Segar dari Perkebunan Plasma /
MT 134.421 94.226 82.960
Fresh Fruit Bunches from Plasma Estate
Tandan Buah Segar dari Pihak Ketiga /
MT 488.647 571.063 439.293
Fresh Fruit Bunches from Third Party
Total Produksi TBS / Total FFB Productions MT 2.185.514 2.388.459 2.384.814
Total TBS Olah di Pabrik / Total Processed FFB at the Mills MT 2.118.160 2.345.131 2.278.821
16 Laporan Tahunan 2024
Page 19
Kilas Kinerja 2024
2024 Performance Highlight
Uraian Satuan
2024 2023 2022*
Description Unit
Produk Hulu / Upstream Products
Minyak Kelapa Sawit / Crude Palm Oil MT 461.414 518.819 508.094
Inti Sawit / Palm Kernel MT 89.833 99.082 97.019
Minyak Inti Sawit / Palm Kernel Oil MT 20.388 22.327 18.726
Total Produksi Hulu / Total Upstream Productions MT 571.635 640.228 623.839
Produk Hilir / Downstream Products
RBDPO (Refined Bleached Deodorized Palm Oil) MT 387.833 746.929 548.556
RBDP Olein (Refined Bleached Deodorized Palm Olein) MT 296.405 586.965 400.987
RBDPS (Refined Bleached Deodorized Palm Stearin) MT 67.660 137.134 93.109
PFAD (Palm Fatty Acid Distillate) MT 14.659 29.323 27.364
CPKO (Crude Palm Kernel Oil) MT 21.099 24.998 30.765
PKE (Palm Kernel Expeller) MT 28.086 34.448 41.560
Total Produksi Hilir / Total Downstream Productions MT 815.742 1.559.797 1.142.341
Total Produksi / Total Productions MT 1.387.377 2.200.025 1.766.180
Penjualan Produk / Product Sales
Minyak Kelapa Sawit / Crude Palm Oil MT 273.898 24.935 97.519
Inti Sawit / Palm Kernel MT 1.000 2.997 1.000
Tandan Buah Segar / Fresh Fruit Bunches MT 54.939 43.755 106.341
RBDPO (Refined Bleached Deodorized Palm Oil) MT 23.844 23.282 70.532
RBDP Olein (Refined Bleached Deodorized Palm Olein) MT 298.372 570.918 384.912
RBDPS (Refined Bleached Deodorized Palm Stearin) MT 64.351 142.907 78.851
PFAD (Palm Fatty Acid Distillate) MT 16.061 33.178 26.879
CPKO (Crude Palm Kernel Oil) MT 42.746 48.148 48.244
PKE (Palm Kernel Expeller) MT 28.343 31.772 45.268
Pillow Pack MT 2.778 1.516 2.787
Total Penjualan / Total Sales MT 806.332 923.408 862.333
Penjualan / Sales
Minyak Kelapa Sawit / Crude Palm Oil Rp-Juta 3.902.436 330.690 1.324.453
Inti Sawit / Palm Kernel Rp-Juta 10.850 14.908 5.118
Minyak Inti Sawit / Palm Kernel Oil Rp-Juta 775.361 551.908 858.553
Tandan Buah Segar / Fresh Fruit Bunches Rp-Juta 154.851 103.152 228.084
RBDPO (Refined Bleached Deodorized Palm Oil) Rp-Juta 303.443 293.213 1.274.898
RBDP Olein (Refined Bleached Deodorized Palm Olein) Rp-Juta 4.234.383 7.296.891 5.886.001
RBDPS (Refined Bleached Deodorized Palm Stearin) Rp-Juta 861.487 1.702.665 1.203.918
PFAD (Palm Fatty Acid Distillate) Rp-Juta 207.172 346.266 387.885
PKE (Palm Kernel Expeller) Rp-Juta 41.568 48.683 57.606
Pillow Pack Rp-Juta 30.099 15.036 40.703
Total Penjualan / Total Sales Rp-Juta 10.521.650 10.703.412 11.240.219
2024 Annual Report 17
Page 20
PT Sawit Sumbermas Sarana Tbk.
Ikhtisar Saham
Share Highlights
Informasi Kinerja Saham Stock Performance Information
Saham Perseroan dengan kode “SSMS” diperdagangkan di The Company stocks are traded with ticker code “SSMS” on
Bursa Efek Indonesia dan memiliki 9.525.000.000 lembar the Indonesia Stock Exchange with a total of 9,525,000,000
saham. Pada tahun 2024, saham mencatat harga tertinggi shares. In 2024, the stock recorded its highest price of Rp1,305
sebesar Rp1.305,- per lembar dan terendah Rp965,- per lembar. per share and its lowest of Rp965 per share.
Harga, Volume, Nilai dan Kapitalisasi Saham
Share Price, Volume, Value and Capitalization
Pergerakan Harga Saham
Jumlah Saham Shares Price Movement Jumlah
Kapitalisasi Volume
Beredar Saham yang
Pasar Harga Harga Harga Harga Perdagangan
Number of Diperdagangkan
Periode Market Pembukaan Tertinggi Terendah Penutupan Trading
Outstanding Total Traded
Period Capitalization Opening Highest Lowest Closing Volume
Shares Shares
Price Price Price Price
Saham Rp-Juta Saham Rp-Juta
Rp Rp Rp Rp
Shares Rp-Million Shares Rp-Million
2024
Triwulan I
9.525.000.000 10.287.000 1.085 1.175 1.020 1.040 574.045.500 619.969
Quarter I
Triwulan II
9.525.000.000 9.870.281 1.045 1.110 965 1.025 490.004.500 507.767
Quarter II
Triwulan III
9.525.000.000 10.298.906 1.030 1.175 1.025 1.095 606.659.300 655.950
Quarter III
Triwulan IV
9.525.000.000 11.465.719 1.215 1.305 995 1.300 560.151.300 674.282
Quarter IV
2023
Triwulan I
9.525.000.000 15.775.781 1.625 1.750 1.560 1.690 649.241.600 1.149.838
Quarter I
Triwulan II
9.525.000.000 13.049.250 1.525 1.535 1.210 1.210 540.023.000 739.832
Quarter II
Triwulan III
9.525.000.000 11.430.000 1.230 1.275 1.110 1.185 576.311.900 691.574
Quarter III
Triwulan IV
9.525.000.000 9.608.344 1.000 1.055 935 1.045 570.832.100 575.827
Quarter IV
Grafik Pergerakan Saham
Share Movement Chart
800.000.000 1.800
Volume Pedagangan Saham (Lembar Saham)
700.000.000 1.600
Share Trading Volume (Shares)
1.400
600.000.000
Harga Penutupan (Rp)
1.200
Closing Price (Rp)
500.000.000
1.000
400.000.000
800
300.000.000
600
200.000.000
400
100.000.000 200
- -
Triwulan I Triwulan II Triwulan III Triwulan IV Triwulan I Triwulan II Triwulan III Triwulan IV
2023 2024
18 Laporan Tahunan 2024
Page 21
Kilas Kinerja 2024
2024 Performance Highlight
Aksi Korporasi dan
Aktivitas Perdagangan Saham
Corporate Actions and Stock Trading Activities
Sepanjang tahun 2024, Perseroan tidak melaksanakan aksi Throughout 2024, the Company performed no corporate action,
korporasi, seperti pemecahan saham, penggabungan saham, such as stock split, reverse stock, stock dividend, bonus
dividen saham, saham bonus, perubahan nilai nominal saham, stock, change in shares’ par value, or issuance of convertible
atau penerbitan efek konversi. Selain itu, perdagangan saham securities. Also, Company’s stocks received no sanction on
Perseroan di Bursa Efek Indonesia bebas dari sanksi, seperti the Indonesia Stock Exchange, such as temporary suspension
penghentian sementara (suspension) atau penghapusan or delisting.
pencatatan saham (delisting).
Ikhtisar Obligasi,
Sukuk, atau Obligasi Konversi
Bond, Sukuk, or Convertible Bond Highlights
Pada tahun 2024, Perseroan tidak menerbitkan obligasi, sukuk, In 2024, the Company issued no bond, sukuk, or convertible
atau obligasi konversi. Obligasi global senilai USD300 juta yang bond. The US$300 million global bond issued by a Subsidiary,
diterbitkan oleh Entitas Anak, SSMS Plantation Holding Pte Ltd, SSMS Plantation Holding Pte Ltd, on January 24, 2018, with a
pada 24 Januari 2018, dengan tenor 5 tahun dan bunga 7,75%, 5 years tenor and 7.75% interest, have been fully paid off in early
telah dilunasi sepenuhnya pada awal tahun 2023, sesuai jadwal 2023, in line with its maturity.
jatuh tempo.
Informasi Sumber Pendanaan Lainnya
Information on Other Funding Sources
Pada tahun 2024, SSMS tidak memperoleh pendanaan In 2024, SSMS obtained no additional funding from any parties.
tambahan dari pihak mana pun. Oleh karena itu, tidak terdapat Thus, there is no information regarding the amount or other
informasi terkait jumlah atau sumber pendanaan lain yang funding sources that can be presented in this Annual Report.
dapat disajikan dalam Laporan Tahunan ini.
2024 Annual Report 19
Page 22
PT Sawit Sumbermas Sarana Tbk.
Kilas Peristiwa 2024
2024 Event Highlights
Rapat Koordinasi (Rakor) Kerja Sustainability Corporate CBI Group /
17 Januari / January 2024 CBI Group Coordination Meeting (Rakor) Corporate Sustainability Work
Sustainability Corporate Citra Borneo Indah The Corporate Sustainability of Citra Borneo
Group (CBI Group) menggelar Rapat Koordinasi Indah Group (CBI Group) held a Coordination
(Rakor) di Abdul Rasyid Tower. Kegiatan Meeting (Rakor) at Abdul Rasyid Tower.
rakor dilaksanakan dalam rangka evaluasi The meeting was held to evaluate the 2023
kinerja Sustainability tahun 2023 dengan Sustainability with the theme of Strengthening
tema Strengthening Sustainable Downstream. Sustainable Downstream. The meeting was
Kegiatan rakor dihadiri Tim Sustainability attended by Sustainability Team of various
dari berbagai unit bisnis mulai dari sektor business units, from Plantation, Shipping,
Perkebunan, Perkapalan, Properti serta Property, to Refinery and Industrial Estate.
Refinery dan Kawasan Industri.
Peringati Hari Bumi, Petani Mandiri SSMS Tanam Pohon Buah Lokal /
SSMS Independent Farmers Commemorate Earth Day with Local Fruit Tree Planting 22 April 2024
Memperingati Hari Bumi, Tim ICS RSPO Badan In celebration of Earth Day, the RSPO ICS Team
Usaha Milik Desa (BUMDes BMJ) Berkah Mulya of the Village-Owned Enterprise (BUMDes)
Jaya yang merupakan petani mandiri binaan Berkah Mulya Jaya (BMJ), consisting of
SSMS melakukan penanaman pohon buah lokal SSMS’ independent foster farmers, carried
di wilayah sempadan sungai yang terletak di out a local fruit tree planting activity along
Sungai Sahara, Desa Mekar Mulya, Kecamatan the river bank area located on the Sahara
Sematu Jaya, Kabupaten Lamandau. River, Mekar Mulya Village, Sematu Jaya
District, Lamandau Regency.
Kelompok Pekebun Swadaya Binaan SSMS dan Ecogreen Berikan Pelatihan BMP
24 April 2024 untuk Anggota Baru / SSMS-Fostered Independent Farmers and Ecogreen Provide
BMP Training for New Members
Perkebunan swadaya binaan SSMS dan Ecogreen SSMS and Ecogreen Oleochemicals’
Oleochemicals yang mengikuti sertifikasi RSPO independent foster farmers, participating in
melalui BUMDes Berkah Mulya Jaya (BMJ) RSPO certification through BUMDes Berkah
mendapatkan pelatihan Best Management Mulya Jaya (BMJ), received Best Management
Practice (BMP) dari Tim ICS RSPO BMJ. Practice (BMP) training from the RSPO ICS
Pelatihan yang diselenggarakan selama Team of BMJ. The 2 day training, held at Bina
2 hari di Aula Desa Bina Bakti dan Purwareja Bakti and Purwareja Village Halls, focused on
ini berfokus pada pengelolaan panen dan pasca harvest and post-harvest management, weed
panen, pengendalian gulma, serta pemupukan. control, and fertilization. To enhance the quality
Untuk meningkatkan kualitas pelatihan, of the training, BMJ invited trainers from SSMS’
BUMDes BMJ menghadirkan trainer dari Sulung Research Station (SRS).
Sulung Research Station (SRS) SSMS.
RUPS Tahunan dan RUPS Luar Biasa PT Sawit Sumbermas Sarana Tbk /
Annual GMS and Extraordinary GMS PT Sawit Sumbermas Sarana Tbk 25 April 2024
Rapat Umum Pemegang Saham Tahunan The Annual General Meeting of Shareholders
(RUPS Tahunan) dan RUPS Luar Biasa (AGMS) and Extraordinary General Meeting
diselenggarakan di Financial Hall, Graha CIMB of Shareholders held at Financial Hall, Graha
Niaga dan dihadiri oleh Pemegang Saham yang CIMB Niaga and attended by Shareholders
namanya tercatat dalam Daftar Pemegang whose names are registered in the Company's
Saham Perseroan di Biro Administrasi Efek List of Shareholders at the Stock Administration
(BAE) PT Datindo Entrycom pada tanggal Bureau (BAE) PT Datindo Entrycom on
2 April 2024. April 2, 2024.
20 Laporan Tahunan 2024
Page 23
Kilas Kinerja 2024
2024 Performance Highlight
SSMS Terima Kunjungan Wantannas RI /
15 Mei / May 2024 SSMS Receives a Visit from Wantannas RI
SSMS menerima kunjungan Tim Dewan SSMS hosted a visit from Indonesian National
Ketahanan Nasional (Wantannas) RI, Resilience Council (Wantannas RI) to evaluate
dalam rangka meninjau strategi mitigasi the strategies for mitigating forest and land
kesiapsiagaan kebakaran hutan dan lahan fire preparedness at the SSMS Training and
(Karhutla) di Kantor Training and Development Development (T&D) Office.
(T&D) SSMS.
SSMS Meraih Penghargaan Gold pada Bisnis Indonesia Corporate Social Responsibility
Awards 2024 / SSMS Wins Gold Award at the 2024 Bisnis Indonesia Corporate Social
Responsibility Awards
27 Juni / June 2024
SSMS meraih penghargaan kategori Gold pada SSMS won the Gold category at the 2024 Bisnis
Bisnis Indonesia Corporate Social Responsibility Indonesia Corporate Social Responsibility
Awards (BISRA) 2024 atas keberhasilannya Awards (BISRA) for the successful
menjalankan program corporate social implementation of its superior corporate
responsibility (CSR) unggulan berbasis kearifan social responsibility (CSR) program based on
lokal untuk meningkatkan kesejahteraan local wisdom to improve community welfare.
masyarakat. Pengakuan ini menegaskan This recognition affirms SSMS’ commitment to
komitmen SSMS terhadap tanggung jawab innovative and sustainable social responsibility.
sosial yang inovatif dan berkelanjutan.
Pulau Salat Kedatangan Penghuni Baru 2 Individu Orangutan /
2 Oktober / October 2024 Salat Island Welcomes 2 New Orangutans
Perseroan bersama Yayasan Borneo Orangutan The Company and Borneo Orangutan Survival
Survival (BOSF) memindahkan 2 orangutan Foundation (BOSF) relocated 2 rehabilitated
yang telah direhabilitasi ke Pulau Badak Besar, orangutans to Badak Besar Island, part of the
bagian dari Gugusan Pulau Salat, sebagai Salat Island Archipelago, the final stage prior
tahap akhir sebelum dilepasliarkan. Dengan to their release into the wild. With similar
ekosistem mirip habitat asli, Pulau Salat kini ecosystem to the natural habitat, Salat Island
menampung 41 orangutan dan menjadi area now houses 41 orangutans and is a 2,000
konservasi seluas 2.000 hektar yang dikelola hectares conservation area jointly managed by
bersama Perseroan dan BOSF. the Company and BOSF.
Tim Inovator SSMS Boyong Medali Pada Ajang TKMPN XXVIII 2024 /
SSMS Innovation Teams Bring Home Medals at the 28th TKMPN 2024 2-6 Desember / December 2024
SSMS kembali mengikuti Konvensi Inovasi Temu SSMS once again participated in the 28th National
Karya Mutu dan Produktivitas Nasional (TKMPN) Quality and Productivity Convention (TKMPN) 2024,
XXVIII tahun 2024 yang berlangsung di Bali Nusa held at the Bali Nusa Dua Convention Center.
Dua Convention Center. Ajang ini diikuti oleh The event was attended by 2,445 participants, 230
2.445 peserta, 230 perusahaan, dan 620 tim dari companies, and 620 teams from various sectors.
berbagai sektor. Tahun ini, TKMPN mengusung This year, TKMPN carried the theme “Realizing a
tema "Mewujudkan Generasi Emas melalui Green Golden Generation through Green Innovation and
Innovation dan Productivity." SSMS mengirimkan Productivity." SSMS sent four innovation teams, all
4 tim inovasi yang berhasil meraih penghargaan: of whom successfully earned awards:
• Tim ISH Connect (Divisi Sustainability) - • ISH Connect Team (Sustainability Division) –
Platinum melalui inovasi “Mempercepat Sistem Platinum through the innovation of “Accelerating
Perkembangan Organisasi dan Traceability”; Organizational Development Systems and
Traceability”;
• Tim Si-Kepo (Estate Plantation Division) - Platinum • Si-Kepo (Estate Plantation Division) - Platinum
melalui inovasi “Meningkatkan Produktivitas through the innovation of “Improving Productivity
dalam Digitasi dan Penentuan Kesehatan Pokok in Digitization and Determination of Principal
Menggunakan Artificial Intelligent (AI)”; Health Using Artificial Intelligent (AI)”;
• Tim Smart Think (Sungai Kuning Mill) - Gold • Smart Think Team (Sungai Kuning Mill) – Gold
melalui inovasi “Meningkatkan Efisiensi dan through the innovation of “Improving Efficiency
Efektivitas Grading”; serta and Effectiveness in Grading”; and
• Tim Enviro (Research & Development) - Gold • Enviro Team (Research & Development) – Gold
melalui inovasi “Meningkatkan Kapasitas Tanah through the innovation of “Enhancing Soil
dan Meretasi Air di Tanah Berpasir”. Capacity and Water Retention in Sandy Soils.”
2024 Annual Report 21
Page 24
PT Sawit Sumbermas Sarana Tbk.
Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan / Awards
01 02 03
01
Penghargaan Gold - Program Ekonomi Berbasis Kearifan Lokal Masyarakat Pada Ajang Bisnis Indonesia Corporate
Social Responsibility Awards (BISRA) 2024 / Gold Award – Local Wisdom-Based Community Economic Program
Bisnis Indonesia Corporate Social Responsibility Awards (BISRA) 2024
Tanggal Perolehan 27 Juni 2024 Award Date June 27, 2024
Penyelenggara Harian Bisnis Indonesia Organizer Bisnis Indonesia Daily
Penerima PT Sawit Sumbermas Sarana Tbk (SSMS) Recipient PT Sawit Sumbermas Sarana Tbk (SSMS)
02
Penghargaan Platinum - Inovasi Meningkatkan Produktivitas dalam Digitasi dan Penentuan Kesehatan Pokok Menggunakan
Artificial Intelligent (AI) Pada Ajang Temu Karya Mutu dan Produktivitas Nasional (TKMPN) XXVIII 2024 / Platinum Award -
Innovation to Improve Productivity in Digitizing and Determining Basic Health Using Artificial Intelligent (AI) at the 2024 XXVIII
National Quality and Productivity Meeting (TKMPN)
Tanggal Perolehan 2-6 Desember 2024 Award Date December 2–6, 2024
Penyelenggara Asosiasi Manajemen Mutu dan Organizer Indonesian Association for Quality and
Produktivitas Indonesia (AMMPI) dan Productivity Management (AMMPI) and
PT Wahana Kendali Mutu PT Wahana Kendali Mutu Awarded
Penerima Tim Si-Kepo (Estate Plantation Division) Recipient Si-Kepo Team (Estate Plantation Division,
SSMS SSMS)
03
Penghargaan Platinum - Inovasi Mempercepat Sistem Perkembangan Organisasi dan Traceability Pada Ajang Temu Karya
Mutu dan Produktivitas Nasional (TKMPN) XXVIII 2024 / Penghargaan Platinum - Inovasi Mempercepat Sistem Perkembangan
Organisasi dan Traceability Pada Ajang Temu Karya Mutu dan Produktivitas Nasional (TKMPN) XXVIII 2024
Tanggal Perolehan 2-6 Desember 2024 Award Date December 2–6, 2024
Penyelenggara Asosiasi Manajemen Mutu dan Organizer Indonesian Association for Quality and
Produktivitas Indonesia (AMMPI) dan Productivity Management (AMMPI) and
PT Wahana Kendali Mutu PT Wahana Kendali Mutu Awarded
Penerima Tim ISH Connect (Divisi Sustainability) Recipient ISH Connect Team (Sustainability Division,
SSMS SSMS)
22 Laporan Tahunan 2024
Page 25
Kilas Kinerja 2024
2024 Performance Highlight
04 05
04
Penghargaan Gold - Inovasi Meningkatkan Efisiensi dan Efektivitas Grading Pada Ajang Temu Karya Mutu dan Produktivitas
Nasional (TKMPN) XXVIII 2024 / Gold Award – Innovation to Enhance Grading Efficiency and Effectiveness at the 28th National
Quality and Productivity Convention (TKMPN) 2024
Tanggal Perolehan 2-6 Desember 2024 Award Date December 2–6, 2024
Penyelenggara Asosiasi Manajemen Mutu dan Organizer Indonesian Association for Quality and
Produktivitas Indonesia (AMMPI) dan Productivity Management (AMMPI) and
PT Wahana Kendali Mutu PT Wahana Kendali Mutu Awarded
Penerima Tim Smart Think (Sungai Kuning Mill) Recipient Smart Think Team (Sungai Kuning Mill)
SSMS SSMS
05
Penghargaan Gold - Inovasi Meningkatkan Kapasitas Tanah dan Meretasi Air di Tanah Berpasir Pada Ajang Temu Karya Mutu
dan Produktivitas Nasional (TKMPN) XXVIII 2024 / Gold Award - Innovation in Improving Soil Capacity and Water Retention in
Sandy Soil at the XXVIII National Quality and Productivity Meeting 2024
Tanggal Perolehan 2-6 Desember 2024 Award Date December 2–6, 2024
Penyelenggara Asosiasi Manajemen Mutu dan Produktivitas Organizer Indonesian Association for Quality and
Indonesia (AMMPI) dan PT Wahana Kendali Productivity Management (AMMPI) and
Mutu PT Wahana Kendali Mutu Awarded
Penerima Tim Enviro (Research & Development) Recipient Enviro Team (Research & Development)
SSMS SSMS
2024 Annual Report 23
Page 26
PT Sawit Sumbermas Sarana Tbk.
Sertifikasi / Certifications
CERTIFICATE
Certificate Number: SGS-RSPO/PC18-00015 Certificate Number: SGS-RSPO/PC18-00017
CU-RSPO SCC-873703
ID18/04407 ID18/04574 Based on an audit according to the requirements stated in the RSPO Supply Chain Certification Systems, version February
2020 and a signed contract, Control Union (Malaysia) Sdn Bhd herewith certifies that the facility(s) listed below are found
to be in compliance with the RSPO Supply Chain Certification Standard, version February 2020 This guarantees that the
PT. Sawit Sumbermas Sarana - Sulung Mill PT. Kalimantan Sawit Abadi - Natai Baru Mill
criteria for processing RSPO certified palm oil products through one or more of the supply chain models as stated in the
RSPO Supply Chain Certification Systems have been met.
RSPO Membership Number: NA
RSPO Registered Parent Company: PT Sawit Sumbermas Sarana Name certified company PT MITRA MENDAWAI SEJATI – SUAYAP KERNEL CRUSHING PLANT
RSPO Number Parent Company: 1-0111-07-000-00 RSPO Membership Number: 1-0111-07-000-00 Full address certified company DESA UMPANG, KECAMATAN ARUT SELATAN, KABUPATEN
RSPO Registered Parent Company: PT. Sawit Sumbermas Sarana KOTAWARINGIN BARAT, PROVINCE OF KALIMANTAN TENGAH,
INDONESIA.
RSPO number (if applicable) -
Address:
Sulung Village, Arut Selatan Sub-district, Kotawaringin Barat District, Kalimantan Tengah Province – Indonesia. Address: Other sites certified yes no
Natai Baru Village, Arut Selatan Sub-district, Kotawaringin Barat District, Kalimantan Tengah Province 74361 – Indonesia RSPO registered parent company (if PT Sawit Sumbermas Sarana Tbk
applicable)
has been assessed and certified as meeting the requirements of
has been assessed and certified as meeting the requirements of RSPO member number parent company 1-0111-07-000-00
Indonesia National Interpretation of RSPO Principles
Indonesia National Interpretation of RSPO Principles
and Criteria for Sustainable Palm Oil Production 2018 Scope of Certification
and Criteria for Sustainable Palm Oil Production 2018 Receiving and processing RSPO certified PK and sales of RSPO certified CPKO and PKE under module C (mass balance)
[20 April 2020]
[20 April 2020]
Certificate Start Date 15/11/2022
Certificate Expiration Date 14/11/2027
This guarantees that the criteria for processing RSPO certified oil palm products with the supply chain models of
This guarantees that the criteria for processing RSPO certified oil palm products with the supply chain models of Date of first RSPO certification 15/11/2017
Mass Balance as stated in the RSPO Supply Chain Certification System have been met.
Mass Balance as stated in the RSPO Principles and Criteria System have been met. Certificate number CU-RSPO SCC-873703
Supply chain model Identity Preserved (IP)
Segregated (SG)
This certificate is valid from 06 December 2023 until 05 December 2028 and remains valid subject to satisfactory surveillance audits. Mass Balance (MB)
This certificate is valid from 19 March 2023 until 18 March 2028 and remains valid subject to satisfactory surveillance audits. Issue 02. Certified since 06 December 2018
Issue 1. Certified since 19 March 2013 Date of Certificate Issue: 19 January 2024
Date of Certificate Issue: 17 May 2023 Certified activities performed by additional sites are listed on subsequent pages Authorised signatory name Issued by
Certified activities performed by additional sites are listed on subsequent pages Dayangku Mazrianah Control Union (Malaysia) Sdn Bhd
Date of issue: 08-12-2022 B-3-1 Block B, Pusat Perniagaan Prima Klang,
Jalan Kota/KS 1,
41000 Klang,
Selangor,
On behalf of the Managing Director MALAYSIA
Authorised signature 0060-3-33771600/1700/1277
Authorised by certifications@controlunion.com
Authorised by Waras Putri Andrianti
KN Director
Waras Andrianti
PT SGS Indonesia PT SGS Indonesia Control Union (Malaysia) Sdn Bhd is accredited by Assurance Services International for certification against voluntary sustainability standards for scope
The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia of RSPO Supply Chain Certification on 05-11-2014 (ASI-ACC-069). This certificate including the annex remains the property of Control Union (Malaysia)
t +6221 2978 0600 - www.sgs.com t +6221 2978 0600 - www.sgs.com Sdn Bhd and can be withdrawn in case of terminations as mentioned in the licensee contract, or in case changes or deviations of the above-mentioned
ata occur. The licensee is obliged to inform Control Union (Malaysia) Sdn Bhd immediately of any changes in the above mentioned data.
Only an original and signed certificate is valid.
This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are permitted and This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are permitted and will
will be considered as a copy. This document is issued by the Company subject to SGS General Conditions of certification services available on Terms be considered as a copy. This document is issued by the Company subject to SGS General Conditions of certification services available on Terms and
and Conditions | SGS. Attention is drawn to he limitation of liability, indemnification and jurisdictional clauses contained therein. This document is Conditions | SGS. Attention is drawn to the limitation of liability, indemnification and jurisdictional clauses contained therein. This document is copyright
copyright protected and any unauthorized alteration, forgery or falsification of the content or appearance of this document is unlawful. protected and any unauthorized alteration, forgery or falsification of the content or appearance of this document is unlawful.
Page 1 / 2 Page 1 / 2 Certificate version: C873703CU-RSPO SCC-01.2022 RSPO 8-0025-06-100-00
01 02 03 04 05
01 ROUNDTABLE OF SUSTAINABLE PALM OIL (RSPO)
Penerbit PT SGS Indonesia Issuer PT SGS Indonesia
Lingkup Pabrik Pengolahan Kelapa Sawit Sulung Scope Sulung Palm Oil Processing Plant
(PT Sawit Sumbermas Sarana Tbk) (PT Sawit Sumbermas Sarana Tbk)
Masa Berlaku 19 Maret 2023-18 Maret 2028 Validity Period March 19, 2023-March 18, 2028
02 ROUNDTABLE OF SUSTAINABLE PALM OIL (RSPO)
Penerbit PT Mutu Agung Lestari Issuer PT Mutu Agung Lestari
Lingkup Pabrik Pengolahan Kelapa Sawit Selangkun Scope Selangkun Palm Oil Processing Plant
(PT Sawit Sumbermas Sarana Tbk) (PT Sawit Sumbermas Sarana Tbk)
Masa Berlaku 7 Januari 2022-6 Januari 2027 Validity Period January 7, 2022-January 6, 2027
03 ROUNDTABLE OF SUSTAINABLE PALM OIL (RSPO)
Penerbit PT SGS Indonesia Issuer PT SGS Indonesia
Lingkup Pabrik Pengolahan Kelapa Sawit Natai Scope Natai Baru Palm Oil Processing Plant
Baru (PT Kalimantan Sawit Abadi) (PT Kalimantan Sawit Abadi)
Masa Berlaku 6 Desember 2018-19 Januari 2024 Validity Period December 6, 2018-January 19, 2024
04 ROUNDTABLE OF SUSTAINABLE PALM OIL (RSPO)
Penerbit PT Control Union Issuer PT Control Union
Lingkup Pabrik Pengolahan Kelapa Inti Sawit Scope Suayap Palm Kernel Oil Processing Plant
(PKO) Suayap (PT Mitra Mendawai Sejati) (PT Mitra Mendawai Sejati)
Masa Berlaku 15 November 2022-14 November 2027 Validity Period November 15, 2022-November 14, 2027
05 ROUNDTABLE OF SUSTAINABLE PALM OIL (RSPO)
Penerbit PT SGS Indonesia Issuer PT SGS Indonesia
Lingkup Pabrik Pengolahan Kelapa Sawit Nanga Scope Nanga Kiu Palm Oil Processing Plant
Kiu (PT Sawit Multi Utama) (PT Sawit Multi Utama)
Masa Berlaku 23 Juni 2020-22 Juni 2025 Validity Period June 23, 2020-June 22, 2025
24 Laporan Tahunan 2024
Page 27
Kilas Kinerja 2024
2024 Performance Highlight
Certificate Number: SGS-RSPO/PC20-00031 Certificate Number: SGS-RSPO/PC24-00051
ID20/0000007 ID24/00000162
PT Tanjung Sawit Abadi - Malata Mill Certificate of Registration Certificate of Registration
ASOSIASI PETANI KELAPA SAWIT MANDIRI
RSPO Registered Parent Company: PT Sawit Sumbermas Sarana PRODUCTION AND MANAGEMENT SYSTEM
RSPO Membership Number: 1-0111-07-000-00 PRODUCTION AND MANAGEMENT SYSTEM
RSPO Membership Number: 1-0279-19-000-00
This is to certify that
Address:
This is to certify that
Nanga Koring Village, Bulik Timur Subdistrict, Lamandau District, Central Kalimantan Province, 74163 Indonesia Company Name PT. Menteng Kencana Mas Address:
Kadipi Atas Village, Pangkalan Lada Sub Districts, Kotawaringin Barat Regency, Kalimantan Tengah Province - Indonesia
Company Name PT Mirza Pratama Putra Management Unit Name Kanamit Mill
has been assessed and certified as meeting the requirements of Management Unit Name Sumber Cahaya Palm Oil Mill Management Unit Location Kanamit Village, Maliku District, Pulang Pisau Regency, 73564,
Indonesia National Interpretation of RSPO Principles Management Unit Location Desa Sumber Cahaya, Kecamatan Belantikan Raya, Kebupaten Lamandau, Kalimantan Tengah Province, Indonesia
has been assessed and certified as meeting the requirements of
74663 Kalimantan Tengah, Indonesia. RSPO Registered Parent Company PT Sawit Sumbermas Sarana
and Criteria for Sustainable Palm Oil Production 2018 RSPO Registered Parent Company PT Sawit Sumbermas Sarana, Tbk RSPO Membership number 1-0111-07-000-00 RSPO INDEPENDENT SMALLHOLDER STANDARD (Milestone B)
[20 April 2020] RSPO Membership number 1-0111-07-000-00 INDONESIA NATIONAL INTERPRETATION For the Production of
Certificate Number RSPO 793972 Sustainable Palm Oil 2020 Endorsed by the RSPO Board of
Certificate Number RSPO 759455
This guarantees that the criteria for processing RSPO certified oil palm products with the supply chain models of Operates a Production and Management System which complies with the requirements of Indonesia National Interpretation 2020 of Governors on 14 February 2022
Mass Balance as stated in the RSPO Principles and Criteria Certification System have been met. RSPO P&C for Sustainable Palm Oil Production 2018 ; with supply chain Mass Balance for the following scope:
Operates a Production and Management System which complies with the requirements of Indonesia National Interpretation 2020 of
RSPO P&C for Sustainable Palm Oil Production 2018 ; with supply chain Mass Balance module for the following scope: Production of Sustainable Crude Palm Oil (CPO) and Palm Kernel (PK)
This guarantees that the criteria for processing RSPO certified oil palm products with the supply chain
This certificate is valid from 25 June 2020 until 24 June 2025 and remains valid subject to satisfactory surveillance audits. Production of Sustainable Crude Palm Oil (CPO) and Palm Kernel (PK) This certificate is in force until further notice, provided that the licensee mentioned in this certificate continues meeting the RSPO models of Identity Preserved as stated in the RSPO Independent Smallholder Standard 2020 have
Issue 1. Certified since 25 June 2020 P&C and certification requirements and the conditions as laid down in the licensee contract with BSI Services Malaysia Sdn. Bhd.
Date of Certificate Issue: 13 September 2023 This certificate is in force until further notice, provided that the licensee mentioned in this certificate continues meeting the RSPO Based on the annual inspections that BSI Services Malaysia Sdn. Bhd. shall conduct this certificate is updated and kept in force.
been met
P&C and certification requirements and the conditions as laid down in the licensee contract with BSI Services Malaysia Sdn. Bhd.
Based on the annual inspections that BSI Services Malaysia Sdn. Bhd. shall conduct this certificate is updated and kept in force. Issued by BSI Services Malaysia Sdn. Bhd.
This certificate is valid from 22 October 2024 until 21 October 2029 and remains valid subject to satisfactory surveillance audit
Issued by BSI Services Malaysia Sdn. Bhd.
Authorised Signature on Behalf Issue 02. Certified since 22 October 2019
Date of Certificate Issue: 20 November 2024
of BSI
Authorised Signature on Behalf Certified activities performed by additional sites are listed on subsequent pages
of BSI Authorised Signatory Name Evelyn Chye, Managing Director
Authorised by
Waras Andrianti Todd Redwood, Global Food and Retail Supply Chain Operations and
Authorised Signatory Name
Compliance Director
KN Director
Original Registration Date: 24/06/2024 Effective Date: 24/06/2024
PT SGS Indonesia Original Registration Date: 10/08/2023 Effective Date: 10/08/2023 Latest Revision Date: 24/06/2024 Expiry Date: 23/06/2029
The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia Authorised by
t +6221 2978 0600 - www.sgs.com Latest Revision Date: 10/08/2023 Expiry Date: 09/08/2028 Waras Putri Andrianti
PT SGS Indonesia
The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia
t +6221 2978 0600 - www.sgs.com
8-0159-15-100-00
8-0159-15-100-00
This certificate was issued electronically, remains the property of BSI Services Malaysia Sdn. Bhd. and is bound by the conditions of contract.
This certificate was issued electronically, remains the property of BSI Services Malaysia Sdn. Bhd. and is bound by the conditions of contract. Printed copies can be validated by calling telephone +603 9212 9638. Further clarifications regarding the scope of this certificate and the applicability of RSPO
Printed copies can be validated by calling telephone +603 9212 9638. Further clarifications regarding the scope of this certificate and the applicability of RSPO Principle & Criteria: 2018 requirements may be obtained by consulting the organization. This certificate is valid only if the provided original copies are in complete
Principle & Criteria: 2018 requirements may be obtained by consulting the organization. This certificate is valid only if the provided original copies are in complete set. The British Standards Institution is incorporated by Royal Charter. BSI Services Malaysia Sdn. Bhd. Suite 29.01 Level 29, The Gardens North Tower, Mid Valley
This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are permitted and set. The British Standards Institution is incorporated by Royal Charter. BSI Services Malaysia Sdn. Bhd. Suite 29.01 Level 29, The Gardens North Tower, Mid Valley City, Lingkaran Syed Putra 59200 Kuala Lumpur, Malaysia, Member of the BSI Group of Companies
will be considered as a copy. This document is issued by the Company subject to SGS General Conditions of certification services available on Terms City, Lingkaran Syed Putra 59200 Kuala Lumpur, Malaysia, Member of the BSI Group of Companies BSI Services Malaysia Sdn. Bhd. is ISO/IEC 17021-1 and ISO/IEC 17065 accredited; and RSPO Accredited (ASI-ACC-67) since 31/10/2014.
and Conditions | SGS. Attention is drawn to the limitation of liability, indemnification and jurisdictional clauses contained therein. This document is BSI Services Malaysia Sdn. Bhd. is ISO/IEC 17021-1 and ISO/IEC 17065 accredited; and RSPO Accredited (ASI-ACC-67) since 31/10/2014. PF506 Revision 15 (May 2024)
copyright protected and any unauthorized alteration, forgery or falsification of the content or appearance of this document is unlawful. Page 1 of 2 This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are permitted and will be considered as copy.
PF506 Revision 13 (Jul 2022) Page 1 of 2 This document is issued by the Company subject to SGS General Conditions of certification services available on Terms and Conditions | SGS. Attention is drawn to the limitation of
liability, indemnification and jurisdictional clauses contained therein. This document is copyright protected and any unauthorized alteration, forgery or falsification of the content or
Page 1 / 2 appearance of this document is unlawful.
06 07 08 09 10
06 ROUNDTABLE OF SUSTAINABLE PALM OIL (RSPO)
Penerbit PT SGS Indonesia Issuer PT SGS Indonesia
Lingkup Pabrik Pengolahan Kelapa Sawit Malata Scope Malata Palm Oil Processing Plant
(PT Tanjung Sawit Abadi) (PT Tanjung Sawit Abadi)
Masa Berlaku 25 Juni 2020-24 Juni 2025 Validity Period June 25, 2020-June 24, 2025
07 ROUNDTABLE OF SUSTAINABLE PALM OIL (RSPO)
Penerbit PT Mutu Agung Lestari Issuer PT Mutu Agung Lestari
Lingkup Pabrik Pengolahan Kelapa Sawit Suayap Scope Suayap Palm Oil Processing Plant
(PT Mitra Mendawai Sejati) (PT Mitra Mendawai Sejati)
Masa Berlaku 16 Februari 2016-26 Oktober 2026 Validity Period February 16, 2016-October 26, 2026
08 ROUNDTABLE OF SUSTAINABLE PALM OIL (RSPO)
Penerbit PT BSI Indonesia Issuer PT BSI Indonesia
Lingkup Pabrik Pengolahan Kelapa Sawit Sumber Scope Sumber Cahaya Palm Oil Processing
Cahaya (PT Menteng Kencana Mas) Plant (PT Menteng Kencana Mas)
Masa Berlaku 10 Agustus 2023-9 Agustus 2028 Validity Period August 10, 2023-August 9, 2028
09 ROUNDTABLE OF SUSTAINABLE PALM OIL (RSPO)
Penerbit PT BSI Indonesia Issuer PT BSI Indonesia
Lingkup Pabrik Pengolahan Kelapa Sawit Kanamit Scope Kanamit Palm Oil Processing Plant
(PT Menteng Kencana Mas) (PT Menteng Kencana Mas)
Masa Berlaku 24 Juni 2024-23 Juni 2029 Validity Period June 24, 2023-June 23, 2029
10 RSPO INDEPENDENT SMALLHOLDER
Penerbit PT SGS Indonesia Issuer PT SGS Indonesia
Lingkup Perkebunan Kelapa Sawit Petani Swadaya Scope Independent Smallholder of Palm Oil Plantations
di Asosiasi Petani Kelapa Sawit Mandiri in Independent Palm Oil Farmers Association
Masa Berlaku 22 Oktober 2024-21 Oktober 2029 Validity Period October 22, 2024-October 21, 2029
2024 Annual Report 25
Page 28
PT Sawit Sumbermas Sarana Tbk.
Certificate Number: SGS-RSPO/PC24-00050 SERTIFIKAT ISPO
ID24/00000264
Sertifikat ini diberikan kepada :
BUM Desa Berkah Mulya Jaya Mekar Mulya
RSPO Membership Number: 1-0434-23-000-00
PT SAWIT SUMBERMAS SARANA
Alamat :
Address: Head Office : Jl. H. Udan Said No 47 Pangkalan Bun, Kelurahan Baru,
Mekar Mulya Village, Sematu Jaya Subdistrict, Lamandau District, Kalimantan Tengah Province, Indonesia
Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat
Provinsi Kalimantan Tengah 74113
has been assessed and certified as meeting the requirements of Site Office : Desa Sulung dan Desa Natai Baru, Rangda, Rungun
RSPO INDEPENDENT SMALLHOLDER STANDARD Kondang, Kecamatan Arut Selatan, Kabupaten
Kotawaringin Barat, Provinsi Kalimantan Tengah
(Milestone B) INDONESIA NATIONAL INTERPRETATION
For the Production of Sustainable Palm Oil 2020 Endorsed by
the RSPO Board of Governors On 14 February 2022
SERTIFIKATISPO SERTIFIKATISPO Telah dilakukan penilaian dan dinyatakan memenuhi persyaratan dalam
Peraturan Menteri Pertanian Nomor 38 Tahun 2020 Tentang Penyelenggaraan
Sertifikasi Perkebunan Kelapa Sawit berkelanjutan Indonesia (ISPO) –
Lampiran I
Unit yang disertifikasi :
This guarantees that the criteria for processing RSPO certified oil palm products with the supply
chain models of Identity Preserved as stated in the RSPO Independent Smallholder Standard Kebun : 8 (Delapan) Kebun PT Sawit Sumbermas Sarana Seluas
2020 have been met Sertifikat ini diberikan kepada Sertifikat ini diberikan kepada 16.984,82 Ha di Desa Sulung, Desa Kondang, Desa Rungun,
Desa Rangda dan Desa Natai Baru, Kecamatan Arut Selatan,
PT. SAWIT MULTI UTAMA PT. TANJUNG SAWIT ABADI Kabupaten Kotawaringin Barat, Provinsi Kalimantan Tengah
This certificate is valid from 14 July 2023 until 13 July 2028 and remains valid subject to satisfactory surveillance audits.
Issue 01. Certified since 14 July 2023
Alamat Kantor Pusat : Alamat Kantor Pusat : Pabrik : 2 (Dua) Pabrik dengan Kapasitas 90 Ton TBS/Jam di Desa Sulung
Date of Certificate Issue: 26 September 2024 Jalan Haji Udan Said. No. 47, Kec. Arut Selatan Kabupaten Kotawaringin Barat, Provinsi Kalimantan Tengah, Indonesia Jalan Haji Udan Said. No. 47, Kec. Arut Selatan Kabupaten Kotawaringin Barat, Provinsi Kalimantan Tengah, Indonesia dan Desa Rangda, Kecamatan Arut Selatan, Kabupaten
Certified activities performed by additional sites are listed on subsequent pages
Telah Memenuhi Peraturan Menteri Pertanian Nomor 11/Permentan/OT.140/3/2015 Telah Memenuhi Peraturan Menteri Pertanian Nomor 11/Permentan/OT.140/3/2015 Kotawaringin Barat, Provinsi Kalimantan Tengah
Tentang Tentang
Sistem Sertifikasi Kelapa Sawit Berkelanjutan Indonesia (Indonesian Sustainable Palm Oil/ISPO) Sistem Sertifikasi Kelapa Sawit Berkelanjutan Indonesia (Indonesian Sustainable Palm Oil/ISPO) Model Rantai Pasok : Massbalance
Melalui Skema Penilaian Sertifikasi Mutu Melalui Skema Penilaian Sertifikasi Mutu
Unit yang disertifikasi: Unit yang disertifikasi:
Authorised by Kebun: Estate Nanga Kiu, Estate Merambang, Estate Sepondam & Estate Batu Tunggal Kebun: Estate Malata, Estate Nanuah & Estate Sungai Bulik
Waras Andrianti Pabrik: Pabrik Minyak Kelapa Sawit Nanga Kiu Pabrik: Pabrik Minyak Kelapa Sawit Malata Tanggal Penerbitan Sertifikat : 15 Desember 2022 Nomor Sertifikat : SPO.22042.TSI
PT SGS Indonesia Desa Nangakoring, Desa Sungkup, Desa Sepondam, Desa Pedongatan, Desa Merambang, Kec. Bulik Timur & Kec. Mentobi Raya, Kab. Lamandau, Provinsi Desa Sungkup, Desa Malata, Desa Nanuah, Desa Topalang, Desa Batu Ampar, Kec. Bulik Timur & Kec. Mentobi Raya, Kab. Lamandau,
The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia Kalimantan Tengah, Indonesia Tanggal Berakhir Sertifikat : 14 Desember 2027
t +6221 2978 0600 - www.sgs.com Provinsi Kalimantan Tengah, Indonesia
Nomor Sertifikat : SGS-ID-ISPO-0041
Nomor Sertifikat : SGS-ID-ISPO-0042
Ditetapkan Tanggal : 12 Agustus 2020
Ditetapkan Tanggal : 12 Agustus 2020
Berakhir Tanggal : 11 Agustus 2025
Berakhir Tanggal : 11 Agustus 2025
: SGS-ID-ISPO-0033
JOHNNY KOE : SGS-ID-ISPO-0033 Nungky Awang Chandra
JOHNNY KOE
Certification Business Enhancement Manager Ditetapkan Tanggal Certification Business Enhancement Manager Direktur Utama
PT. SGS Indonesia PT. SGS Indonesia Ditetapkan Tanggal
The Garden Center 2nd Floor, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia The Garden Center 2nd Floor, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia
Tel. +6221 29780600; Fax. +6221 29780678 : 12 Agustus 2020 Tel. +6221 29780600; Fax. +6221 29780678 Sertifikat dapat diperiksa secara online : 021-74775110 atau www.tsicertification.com atau Email : info@tsicertification.co.id
: 12 Agustus 2020
LS-P&K-007-ISPO LS-P&K-007-ISPO PT TSI Sertifikasi Internasional – Ad Premiere, Lantai 16 Jl. TB Simatupang Nomor 5, Kelurahan Ragunan, Kecamatan Pasar
Berakhir Tanggal Minggu, Jakarta Selatan 12550, DKI Jakarta
This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are permitted and will be considered as copy.
Berakhir Tanggal
This document is issued by the Company subject to SGS General Conditions of certification services available on Terms and Conditions | SGS. Attention is drawn to the limitation of
www.SGS.co.id WHEN YOU NEED TO BE SURE www.SGS.co.id WHEN YOU NEED TO BE SURE 1/3 F-CM-14 Rev.4
liability, indemnification and jurisdictional clauses contained therein. This document is copyright protected and any unauthorized alteration, forgery or falsification of the content or
: 11 Agustus 2025
: 11 Agustus 2025
appearance of this document is unlawful.
This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are permitted and will be considered as a copy.
11 12 13 14
11 RSPO INDEPENDENT SMALLHOLDER
Penerbit PT SGS Indonesia Issuer PT SGS Indonesia
Lingkup Perkebunan Kelapa Sawit Pekebun Scope Independent Smallholder of Palm Oil
Swadaya di Bumdes Berkah Mulya Jaya Plantations in Bumders Berkah Mulya Jaya
Masa Berlaku 14 Juli 2023-13 Juli 2028 Validity Period July 14, 2023-July 13, 2028
12 INDONESIA SUSTAINABLE PALM OIL (ISPO) INTI
Penerbit PT SGS Indonesia Issuer PT SGS Indonesia
Lingkup PT Sawit Multi Utama (SMU) Scope PT Sawit Multi Utama (SMU)
Masa Berlaku 12 Agustus 2020-11 Agustus 2025 Validity Period August 12, 2020-August 11, 2025
13 INDONESIA SUSTAINABLE PALM OIL (ISPO) INTI
Penerbit PT SGS Indonesia Issuer PT SGS Indonesia
Lingkup PT Tanjung Sawit Abadi (TSA) Scope PT Tanjung Sawit Abadi (TSA)
Masa Berlaku 12 Agustus 2020-11 Agustus 2025 Validity Period August 12, 2020-August 11, 2025
14 INDONESIA SUSTAINABLE PALM OIL (ISPO) INTI
Penerbit PT TSI Sertifikasi Internasional Issuer PT TSI Sertifikasi Internasional
Lingkup PT Sawit Sumbermas Sarana Tbk Scope PT Sawit Sumbermas Sarana Tbk
Masa Berlaku 15 Desember 2022-14 Desember 2027 Validity Period December 15, 2022-December 14, 2027
26 Laporan Tahunan 2024
Page 29
Kilas Kinerja 2024
2024 Performance Highlight
SERTIFIKAT ISPO SERTIFIKAT ISPO
Sertifikat ini diberikan kepada : Sertifikat ini diberikan kepada :
PT KALIMANTAN SAWIT ABADI PT MITRA MENDAWAI SEJATI
Alamat :
Alamat :
Head Office : Jl. H. Udan Said No 47 Pangkalan Bun, Kelurahan Baru,
Head Office : Jl. H. Udan Said No 47 Pangkalan Bun, Kelurahan Baru,
Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat
Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat
Provinsi Kalimantan Tengah 74113
Provinsi Kalimantan Tengah 74113
Site Office : Desa Natai Baru Kecamatan Arut Selatan dan Desa Rungun
Site Office : Desa Umpang, Kecamatan Arut Selatan, Kabupaten
Kecamatan Kotawaringin Lama, Kabupaten Kotawaringin
Kotawaringin Barat, Propinsi Kalimantan Tengah
Barat, Provinsi Kalimantan Tengah
Telah dilakukan penilaian dan dinyatakan memenuhi persyaratan dalam
Telah dilakukan penilaian dan dinyatakan memenuhi persyaratan dalam Peraturan Menteri Pertanian Nomor 38 Tahun 2020 Tentang Penyelenggaraan
Peraturan Menteri Pertanian Nomor 38 Tahun 2020 Tentang Penyelenggaraan Sertifikasi Perkebunan Kelapa Sawit berkelanjutan Indonesia (ISPO) –
Sertifikasi Perkebunan Kelapa Sawit berkelanjutan Indonesia (ISPO) – Lampiran I
Lampiran I
Unit yang disertifikasi :
Unit yang disertifikasi :
Kebun : 2 (Dua) Kebun PT Mitra Mendawai Sejati seluas 8.921,38 Ha
Kebun : 2 (Dua) Kebun PT Kalimantan Sawit Abadi seluas 4.442,76 Ha di Desa Umpang, Kecamatan Arut Selatan, Kabupaten
di Desa Natai Baru, Kecamatan Arut Selatan dan Desa Rungun, Kotawaringin Barat, Provinsi Kalimantan Tengah
Kecamatan Kotawaringin Lama, Kabupaten Kotawaringin Barat,
Provinsi Kalimantan Tengah Pabrik : 1 (Satu) Pabrik dengan Kapasitas 60 Ton TBS/Jam di Desa Umpang,
Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat, Provinsi
Pabrik : 1 (Satu) Pabrik dengan Kapasitas 90 Ton TBS/Jam di Desa Natai Baru, Kalimantan Tengah
Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat, Provinsi
Kalimantan Tengah Model Rantai Pasok : Massbalance
Model Rantai Pasok : Mass Balance
Tanggal Penerbitan Sertifikat : 15 Desember 2022 Nomor Sertifikat : SPO.22041.TSI
Tanggal Penerbitan Sertifikat : 15 Desember 2022 Nomor Sertifikat : SPO.22040.TSI
Tanggal Berakhir Sertifikat : 14 Desember 2027
Tanggal Berakhir Sertifikat : 14 Desember 2027
Nungky Awang Chandra Nungky Awang Chandra
Direktur Utama Direktur Utama
Sertifikat dapat diperiksa secara online : 021-74775110 atau www.tsicertification.com atau Email : info@tsicertification.co.id Sertifikat dapat diperiksa secara online : 021-74775110 atau www.tsicertification.com atau Email : info@tsicertification.co.id
PT TSI Sertifikasi Internasional – Ad Premiere, Lantai 16 Jl. TB Simatupang Nomor 5, Kelurahan Ragunan, Kecamatan Pasar PT TSI Sertifikasi Internasional – Ad Premiere, Lantai 16 Jl. TB Simatupang Nomor 5, Kelurahan Ragunan, Kecamatan Pasar
Minggu, Jakarta Selatan 12550, DKI Jakarta Minggu, Jakarta Selatan 12550, DKI Jakarta
1/2 F-CM-14 Rev.4 1/2 F-CM-14 Rev.4
15 16 17 18
15 INDONESIA SUSTAINABLE PALM OIL (ISPO) INTI
Penerbit PT TSI Sertifikasi Internasional Issuer PT TSI Sertifikasi Internasional
Lingkup PT Kalimantan Sawit Abadi (KSA) Scope PT Kalimantan Sawit Abadi (KSA)
Masa Berlaku 15 Desember 2022-14 Desember 2027 Validity Period December 15, 2022-December 14, 2027
16 INDONESIA SUSTAINABLE PALM OIL (ISPO) INTI
Penerbit PT TSI Sertifikasi Internasional Issuer PT TSI Sertifikasi Internasional
Lingkup PT Mitra Mendawai Sejati (MMS) Scope PT Mitra Mendawai Sejati (MMS)
Masa Berlaku 15 Desember 2022-14 Desember 2027 Validity Period December 15, 2022-December 14, 2027
17 INDONESIA SUSTAINABLE PALM OIL (ISPO) PLASMA
Penerbit PT TSI Sertifikasi Internasional Issuer PT TSI Sertifikasi Internasional
Lingkup Koperasi Jasa Kondang Maju Bersama Scope Kondang Maju Bersama Service Cooperative
(Kebun Plasma PT Kalimantan Sawit Abadi) (PT Kalimantan Sawit Abadi Plasma Plantation)
Masa Berlaku 19 September 2024-18 September 2029 Validity Period September 19, 2024-September 18, 2029
18 INDONESIA SUSTAINABLE PALM OIL (ISPO) PLASMA
Penerbit PT TSI Sertifikasi Internasional Issuer PT TSI Sertifikasi Internasional
Lingkup Koperasi Jasa Nuangan Kasuma Jaya Scope Nuangan Kasuma Jaya Service Cooperative
(Kebun Plasma PT Mirza Pratama Putra) (PT Mirza Pratama Putra Plasma Plantation)
Masa Berlaku 10 Desember 2024-9 Desember 2029 Validity Period December 10, 2024-December 9, 2029
2024 Annual Report 27
Page 30
PT Sawit Sumbermas Sarana Tbk.
REGISTRATION
Certificate of Registration Certificate of Registration Certificate of Registration
CERTIFICATE
(Environmental Management System) (Quality Management System) (Occupational Health & Safety Management System) This is to certify that the Human Rights Management System of
QFS MANAGEMENT SYSTEMS LLP QFS MANAGEMENT SYSTEMS LLP QFS MANAGEMENT SYSTEMS LLP
This is to Certify that the Environmental Management System of
PT Sawit Sumbermas Sarana Tbk.
This is to Certify that the Quality Management System of This is to Certify that the Occupational Health & Safety Management System of
PT SAWIT SUMBERMAS SARANA, TBK PT SAWIT SUMBERMAS SARANA, TBK PT SAWIT SUMBERMAS SARANA, TBK has been assessed by PT AJA Sertifikasi Indonesia
JL. H. UDAN SAID NO. 47, KEL. BARU, KEC. ARUT SELATAN, KAB. and registered against the requirements of
JL. H. UDAN SAID NO. 47, KEL. BARU, KEC. ARUT SELATAN, KAB. JL. H. UDAN SAID NO. 47, KEL. BARU, KEC. ARUT SELATAN, KAB.
KOTAWARINGIN BARAT - KALIMANTAN TENGAH, INDONESIA 74113 KOTAWARINGIN BARAT - KALIMANTAN TENGAH, INDONESIA 74113 KOTAWARINGIN BARAT - KALIMANTAN TENGAH, INDONESIA 74113
is in accordance with the requirement of the Environmental Management System Standard detailed below is in accordance with the requirement of the Occupational Management System Standard detailed below
Has been found to be of the Quality Management System Standard BUSINESS AND HUMAN RIGHTS INTERNATIONAL
ISO 14001:2015 ISO 45001:2018 STANDARDS FOR CERTIFICATION (BHRISC 2011)
ISO 9001:2015
This certificate is valid for the following product or service range This certificate is valid for the following product or service range endorsed by FIHRRST on April 6, 2015
MANUFACTURING AND SUPPLY OF CRUDE, KERNEL PALM OIL & RELATED This certificate is valid for the following product or service range MANUFACTURING AND SUPPLY OF CRUDE, KERNEL PALM OIL & RELATED
SUPPORTING FACILITIES. SUPPORTING FACILITIES.
IAF Code: 03 & 35 SUPPLY OF OIL PALM, CRUDE AND KERNEL PALM OIL MILLS AND RELATED IAF Code: 03 & 35
SUPPORTING FACILITIES.
Certificate Number: SCC/INT/2310PA/3095 Current Issue Date: 17.09.2024 IAF Code: 29 & 35 Certificate Number: SCC/INT/2310PA/3096 AJA/18/BHRISC/0002 26th September 2018
Current Issue Date: 17.09.2024
Certificate No. Date of Original Registration
Initial Date of Certification: 13.10.2023 Re-certification Due on: 12.10.2026 Certificate Number: SCC/INT/2310PA/3094 Current Issue Date: 17.09.2024 Initial Date of Certification: 13.10.2023 Re-certification Due on: 12.10.2026
Initial Date of Certification: 13.10.2023 Re-certification Due on: 12.10.2026
2nd Surveillance Audit Due Date: 12.09.2025 2nd Surveillance Audit Due Date: 12.09.2025 25th September 2024 25th September 2021
Date of Expiry: 12.10.2025 2nd Surveillance Audit Due Date: 12.09.2025 Date of Expiry: 12.10.2025 Date of Expiry Date of Re-Registration
Date of Expiry: 12.10.2025
SCC Accredited SCC Accredited SCC Accredited
CB-MS 08073 CB-MS 08073 CB-MS 08073
Director: Date: 17.09.2024 Director: Date: 17.09.2024 Director: Date: 17.09.2024
The validity of certificate is subject to regular surveillance audit on or before above mentioned dates and its only valid The validity of certificate is subject to regular surveillance audit on or before above mentioned dates and its only valid The validity of certificate is subject to regular surveillance audit on or before above mentioned dates and its only valid
after successful surveillance with continuation letter issued by QFS. It is issued subject to the continued availability of after successful surveillance with continuation letter issued by QFS. It is issued subject to the continued availability of after successful surveillance with continuation letter issued by QFS. It is issued subject to the continued availability of
access at any time and without notice to the above named organization's premises for the purpose of assessment access at any time and without notice to the above named organization's premises for the purpose of assessment access at any time and without notice to the above named organization's premises for the purpose of assessment
and surveillance regarding the standard named above and QFS terms and conditions. and surveillance regarding the standard named above and QFS terms and conditions.
Lillian Kallman
and surveillance regarding the standard named above and QFS terms and conditions.
Director
QFS MANAGEMENT SYSTEMS LLP QFS MANAGEMENT SYSTEMS LLP QFS MANAGEMENT SYSTEMS LLP
A-27/H, Sector-16, Noida-201301, U.P., India A-27/H, Sector-16, Noida-201301, U.P., India A-27/H, Sector-16, Noida-201301, U.P., India
www.qfscerts.com www.qfscerts.com www.qfscerts.com
The partial reproduction of this document is not permitted.
This certificate is the property of PT AJA Sertifikasi Indonesia and must be returned on request to the address: Jl. Majapahit No. 10, Petojo Selatan, Jakarta Pusat 10160 – Indonesia
email: admin@qfscerts.com email: admin@qfscerts.com email: admin@qfscerts.com
Accredited by Standards Council of Canada
www.ajaindonesia.com
55 METCALFE STREET, SUITE 600, OTTAWA, ON K1P 6L5 CANADA
Accredited by Standards Council of Canada Accredited by Standards Council of Canada
55 METCALFE STREET, SUITE 600, OTTAWA, ON K1P 6L5 CANADA
19 20 21 22
19 ISO 14001:2015 ((SISTEM MANAJEMEN LINGKUNGAN / ENVIRONMENTAL MANAGEMENT SYSTEM))
Penerbit QFS Management System LLP Issuer QFS Management System LLP
Lingkup Perkebunan Kelapa Sawit, Pabrik Minyak Scope Palm Oil Plantations, Palm Oil Mills,
Sawit, dan Pengolahan Biji Sawit serta and Palm Kernel Processing and Other
Fasilitas Pendukung Lainnya: Supporting Facilities:
PT Sawit Sumbermas Sarana Tbk PT Sawit Sumbermas Sarana Tbk
Masa Berlaku 13 Oktober 2023-12 Oktober 2025 Validity Period October 13, 2023-October 12, 2025
20 ISO 9001:2015 (SISTEM MANAJEMEN MUTU/ QUALITY MANAGEMENT SYSTEM)
Penerbit QFS Management System LLP Issuer QFS Management System LLP
Lingkup PT Sawit Sumbermas Sarana Tbk Scope PT Sawit Sumbermas Sarana Tbk
Masa Berlaku 13 Oktober 2023-12 Oktober 2025 Validity Period October 13, 2023-October 12, 2025
21 ISO 45001: 2018 (SISTEM MANAJEMEN KESEHATAN DAN KESEHATAN KERJA / OCCUPATIONAL HEALTH
AND SAFETY MANAGEMENT SYSTEM)
Penerbit QFS Management System LLP Issuer QFS Management System LLP
Lingkup PT Sawit Sumbermas Sarana Tbk Scope PT Sawit Sumbermas Sarana Tbk
Masa Berlaku 13 Oktober 2023-12 Oktober 2025 Validity Period October 13, 2023-October 12, 2025
22 SERTIFIKASI BUSINESS AND HUMAN RIGHTS INTERNATIONAL STANDARDS FOR CERTIFICATION (BHRISC) 2011
(HAK ASASI MANUSIA) / BUSINESS AND HUMAN RIGHTS INTERNATIONAL STANDARDS FOR CERTIFICATION
(BHRISC) 2011 CERTIFICATION (HUMAN RIGHTS)
Penerbit PT AJA Sertifikasi Indonesia Issuer PT AJA Sertifikasi Indonesia
Lingkup PT Sawit Sumbermas Sarana Tbk Scope PT Sawit Sumbermas Sarana Tbk
Masa Berlaku 25 September 2021-25 September 2024 Validity Period September 25, 2021-September 25, 2024
28 Laporan Tahunan 2024
Page 31
Kilas Kinerja 2024
2024 Performance Highlight
REGISTRATION REGISTRATION REGISTRATION REGISTRATION
CERTIFICATE CERTIFICATE CERTIFICATE CERTIFICATE
This is to certify that the Human Rights Management System of This is to certify that the Human Rights Management System of
This is to certify that the Human Rights Management System of This is to certify that the Human Rights Management System of
PT Kalimantan Sawit Abadi PT Mitra Mendawai Sejati PT. Menteng Kencana Mas PT. Mirza Pratama Putra
has been assessed by PT AJA Sertifikasi Indonesia has been assessed by PT AJA Sertifikasi Indonesia has been assessed by PT AJA Sertifikasi Indonesia has been assessed by PT AJA Sertifikasi Indonesia
and registered against the requirements of and registered against the requirements of and registered against the requirements of and registered against the requirements of
BUSINESS AND HUMAN RIGHTS INTERNATIONAL BUSINESS AND HUMAN RIGHTS INTERNATIONAL BUSINESS AND HUMAN RIGHTS INTERNATIONAL BUSINESS AND HUMAN RIGHTS INTERNATIONAL
STANDARDS FOR CERTIFICATION (BHRISC 2011) STANDARDS FORCERTIFICATION (BHRISC 2011) STANDARDS FOR CERTIFICATION (BHRISC 2011) STANDARDS FOR CERTIFICATION (BHRISC 2011)
endorsed by FIHRRST on April 6, 2015 endorsed by FIHRRST on April 6, 2015 endorsed by FIHRRST on April 6, 2015 endorsed by FIHRRST on April 6, 2015
AJA/18/BHRISC/0003 26th September 2018 AJA/18/BHRISC/0004 26th September 2018 AJA/22/BHRISC/0005 25th August 2022 AJA/22/BHRISC/0006 25th August 2022
Certificate No. Date of Original Registration Certificate No. Date of Original Registration Certificate No. Date of Original Registration Certificate No. Date of Original Registration
25th September 2024 25th September 2021 25th September 2024 25th September 2021 24th August 2025 N.A 24th August 2025 N.A
Date of Expiry Date of Re-Registration Date of Expiry Date of Re-Registration
Date of Expiry Date of Re-Registration Date of Expiry Date of Re-Registration
Lillian Kallman Lillian Kallman
Lillian Kallman Lillian Kallman
Director Director
Director Director
The partial reproduction of this document is not permitted. The partial reproduction of this document is not permitted. The partial reproduction of this document is not permitted. The partial reproduction of this document is not permitted.
This certificate is the property of PT AJA Sertifikasi Indonesia and must be returned on request to the address: Jl. Majapahit No. 10, Petojo Selatan, Jakarta Pusat 10160 – Indonesia This certificate is the property of PT AJA Sertifikasi Indonesia and must be returned on request to the address: Jl. Majapahit No. 10, Petojo Selatan, Jakarta Pusat 10160 – Indonesia This certificate is the property of PT AJA Sertifikasi Indonesia and must be returned on request to the address: Jl. Daan Mogot Raya No. 119, Komplek Ruko Aldiron, Blok A17-18, Duri Kepa, This certificate is the property of PT AJA Sertifikasi Indonesia and must be returned on request to the address: Jl. Daan Mogot Raya No. 119, Komplek Ruko Aldiron, Blok A17-18, Duri Kepa,
Kebon Jeruk, Jakarta Barat, DKI Jakarta 11510 - Indonesia Kebon Jeruk, Jakarta Barat, DKI Jakarta 11510 - Indonesia
www.ajaindonesia.com www.ajaindonesia.com
www.ajaindonesia.com www.ajaindonesia.com
23 24 25 26
23 SERTIFIKASI BUSINESS AND HUMAN RIGHTS INTERNATIONAL STANDARDS FOR CERTIFICATION (BHRISC) 2011
(HAK ASASI MANUSIA) / BUSINESS AND HUMAN RIGHTS INTERNATIONAL STANDARDS FOR CERTIFICATION
(BHRISC) 2011 CERTIFICATION (HUMAN RIGHTS)
Penerbit PT AJA Sertifikasi Indonesia Issuer PT AJA Sertifikasi Indonesia
Lingkup PT Kalimantan Sawit Abadi (KSA) Scope PT Kalimantan Sawit Abadi (KSA)
Masa Berlaku 25 September 2021-25 September 2024 Validity Period September 25, 2021-September 25, 2024
24 SERTIFIKASI BUSINESS AND HUMAN RIGHTS INTERNATIONAL STANDARDS FOR CERTIFICATION (BHRISC) 2011
(HAK ASASI MANUSIA) / BUSINESS AND HUMAN RIGHTS INTERNATIONAL STANDARDS FOR CERTIFICATION
(BHRISC) 2011 CERTIFICATION (HUMAN RIGHTS)
Penerbit PT AJA Sertifikasi Indonesia Issuer PT AJA Sertifikasi Indonesia
Lingkup PT Mitra Mendawai Sejati (MMS) Scope PT Mitra Mendawai Sejati (MMS)
Masa Berlaku 25 September 2021-25 September 2024 Validity Period September 25, 2021-September 25, 2024
25 SERTIFIKASI BUSINESS AND HUMAN RIGHTS INTERNATIONAL STANDARDS FOR CERTIFICATION (BHRISC) 2011
(HAK ASASI MANUSIA) / BUSINESS AND HUMAN RIGHTS INTERNATIONAL STANDARDS FOR CERTIFICATION
(BHRISC) 2011 CERTIFICATION (HUMAN RIGHTS)
Penerbit PT AJA Sertifikasi Indonesia Issuer PT AJA Sertifikasi Indonesia
Lingkup PT Menteng Kencana Mas (MKM) Scope PT Menteng Kencana Mas (MKM)
Masa Berlaku 25 Agustus 2022-24 Agustus 2025 Validity Period August 25, 2022-August 24, 2025
26 SERTIFIKASI BUSINESS AND HUMAN RIGHTS INTERNATIONAL STANDARDS FOR CERTIFICATION (BHRISC) 2011
(HAK ASASI MANUSIA) / BUSINESS AND HUMAN RIGHTS INTERNATIONAL STANDARDS FOR CERTIFICATION
(BHRISC) 2011 CERTIFICATION (HUMAN RIGHTS)
Penerbit PT AJA Sertifikasi Indonesia Issuer PT AJA Sertifikasi Indonesia
Lingkup PT Mirza Pratama Putra (MPP) Scope PT Mirza Pratama Putra (MPP)
Masa Berlaku 25 Agustus 2022-24 Agustus 2025 Validity Period August 25, 2022-August 24, 2025
2024 Annual Report 29
Page 32
PT Sawit Sumbermas Sarana Tbk.
Certificate Certificate Certificate Certificate
according to the according to the according to the according to the
Renewable Energy Directive (RED II) Renewable Energy Directive (RED II) Renewable Energy Directive (RED II) Renewable Energy Directive (RED II)
(Directive (EU) 2018/2001 on the promotion of the use of energy from renewable sources (recast)) (Directive (EU) 2018/2001 on the promotion of the use of energy from renewable sources (recast)) (Directive (EU) 2018/2001 on the promotion of the use of energy from renewable sources (recast)) (Directive (EU) 2018/2001 on the promotion of the use of energy from renewable sources (recast))
Certificate Number: EU-ISCC-Cert-ID218-20240015 Certificate Number: EU-ISCC-Cert-ID218-20240018 Certificate Number: EU-ISCC-Cert-ID218-20240013 Certificate Number: EU-ISCC-Cert-ID218-20240016
PT Intertek Utama Services PT Intertek Utama Services PT Intertek Utama Services PT Intertek Utama Services
Graha Iskandarsyah 4th floor. Jl. Iskandarsyah Raya, Jakarta Selatan No. 66 C, 12160, Graha Iskandarsyah 4th floor. Jl. Iskandarsyah Raya, Jakarta Selatan No. 66 C, 12160, Graha Iskandarsyah 4th floor. Jl. Iskandarsyah Raya, Jakarta Selatan No. 66 C, 12160, Graha Iskandarsyah 4th floor. Jl. Iskandarsyah Raya, Jakarta Selatan No. 66 C, 12160,
Jakarta, Indonesia Jakarta, Indonesia Jakarta, Indonesia Jakarta, Indonesia
certifies that certifies that certifies that certifies that
PT Kalimantan Sawit Abadi PT Menteng Kencana Mas PT Mirza Pratama Putra PT Sawit Multi Utama
Desa Natai Baru, Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat - 74113 Desa Kanamit, Kecamatan Maliku, Kabupaten Pulang Pisau, 74871 Desa Sumber Cahaya, Kecamatan Belantikan Raya, Kabupaten Lamandau - 74663 Desa Pedongatan, Kecamatan Bulik Timur, Kabupaten Lamandau-74163
Pangkalan Bun, Provinsi Kalimantan Tengah Provinsi Kalimantan Tengah, Indonesia Pangkalan Bun, Provinsi Kalimantan Tengah Provinsi Kalimantan Tengah
Indonesia Indonesia Indonesia
complies with the requirements of the certification system
complies with the requirements of the certification system ISCC EU complies with the requirements of the certification system complies with the requirements of the certification system
ISCC EU (International Sustainability and Carbon Certification) ISCC EU ISCC EU
(International Sustainability and Carbon Certification) and the requirements of the RED II. (International Sustainability and Carbon Certification) (International Sustainability and Carbon Certification)
and the requirements of the RED II. and the requirements of the RED II. and the requirements of the RED II.
Place of the audit
Place of the audit (if different from the legal address of the system user as stated above; only applicable for traders and traders with Place of the audit Place of the audit
(if different from the legal address of the system user as stated above; only applicable for traders and traders with storage): (if different from the legal address of the system user as stated above; only applicable for traders and traders with (if different from the legal address of the system user as stated above; only applicable for traders and traders with
storage): storage): storage):
n.a.
n.a. n.a. n.a.
This certificate is valid from 10.01.2024 to 09.01.2025.
This certificate is valid from 10.01.2024 to 09.01.2025. This certificate is valid from 10.01.2024 to 09.01.2025. This certificate is valid from 10.01.2024 to 09.01.2025.
The site of the system user is certified as:
The site of the system user is certified as: Point of Origin The site of the system user is certified as: The site of the system user is certified as:
Point of Origin Point of Origin Point of Origin
Jakarta, 10.01.2024
Jakarta, 10.01.2024 Jakarta, 10.01.2024 Jakarta, 10.01.2024
Place and date of issue Stamp, Signature of issuing party
Place and date of issue Stamp, Signature of issuing party Place and date of issue Stamp, Signature of issuing party Place and date of issue Stamp, Signature of issuing party
The issuing Certification Body is responsible for the accuracy of this document. The issuing Certification Body is responsible for the accuracy of this document. The issuing Certification Body is responsible for the accuracy of this document. The issuing Certification Body is responsible for the accuracy of this document.
Version / Date: 1 / 10.01.2024 Version / Date: 1 / 10.01.2024 Version / Date: 1 / 10.01.2024 Version / Date: 1 / 10.01.2024
Page 1 of 2 Page 1 of 2 Page 1 of 2 Page 1 of 2
27 28 29 30
27 INTERNATIONAL SUSTAINABILITY AND CARBON CERTIFICATION (ISCC EU)
Penerbit PT Intertek Utama Services Issuer PT Intertek Utama Services
Lingkup PT Kalimantan Sawit Abadi (KSA) Scope PT Kalimantan Sawit Abadi (KSA)
Masa Berlaku 10 Januari 2024-9 Januari 2025 Validity Period January 10, 2024-January 9, 2025
28 INTERNATIONAL SUSTAINABILITY AND CARBON CERTIFICATION (ISCC EU)
Penerbit PT Intertek Utama Services Issuer PT Intertek Utama Services
Lingkup PT Menteng Kencana Mas (MKM) Scope PT Menteng Kencana Mas (MKM)
Masa Berlaku 10 Januari 2024-9 Januari 2025 Validity Period January 10, 2024-January 9, 2025
29 INTERNATIONAL SUSTAINABILITY AND CARBON CERTIFICATION (ISCC EU)
Penerbit PT Intertek Utama Services Issuer PT Intertek Utama Services
Lingkup PT Mirza Pratama Putra (MPP) Scope PT Mirza Pratama Putra (MPP)
Masa Berlaku 10 Januari 2024-9 Januari 2025 Validity Period January 10, 2024-January 9, 2025
30 INTERNATIONAL SUSTAINABILITY AND CARBON CERTIFICATION (ISCC EU)
Penerbit PT Intertek Utama Services Issuer PT Intertek Utama Services
Lingkup PT Sawit Multi Utama (SMU) Scope PT Sawit Multi Utama (SMU)
Masa Berlaku 10 Januari 2024-9 Januari 2025 Validity Period January 10, 2024-January 9, 2025
30 Laporan Tahunan 2024
Page 33
Kilas Kinerja 2024
2024 Performance Highlight
Certificate Certificate Certificate Certificate
according to the according to the according to the according to the
Renewable Energy Directive (RED II) Renewable Energy Directive (RED II) Renewable Energy Directive (RED II) Renewable Energy Directive (RED II)
(Directive (EU) 2018/2001 on the promotion of the use of energy from renewable sources (recast)) (Directive (EU) 2018/2001 on the promotion of the use of energy from renewable sources (recast)) (Directive (EU) 2018/2001 on the promotion of the use of energy from renewable sources (recast)) (Directive (EU) 2018/2001 on the promotion of the use of energy from renewable sources (recast))
Certificate Number: EU-ISCC-Cert-ID218-20240017 Certificate Number: EU-ISCC-Cert-ID218-20240014 Certificate Number: EU-ISCC-Cert-ID218-20240019 Certificate Number: EU-ISCC-Cert-ID218-20240032
PT Intertek Utama Services PT Intertek Utama Services PT Intertek Utama Services PT Intertek Utama Services
Graha Iskandarsyah 4th floor. Jl. Iskandarsyah Raya, Jakarta Selatan No. 66 C, 12160, Graha Iskandarsyah 4th floor. Jl. Iskandarsyah Raya, Jakarta Selatan No. 66 C, 12160, Graha Iskandarsyah 4th floor. Jl. Iskandarsyah Raya, Jakarta Selatan No. 66 C, 12160, Graha Iskandarsyah 4th floor. Jl. Iskandarsyah Raya, Jakarta Selatan No. 66 C, 12160,
Jakarta, Indonesia Jakarta, Indonesia Jakarta, Indonesia Jakarta, Indonesia
certifies that certifies that certifies that certifies that
PT Sawit Sumbermas Sarana PT Tanjung Sawit Abadi PT Mitra Mendawai Sejati PT Sawit Sumbermas Sarana
Desa Rangda, Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat, 74117 Desa Melata, Kecamatan Menthobi Raya, Kabupaten Lamandau, 74164 Desa Umpang, Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat Desa Sulung, Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat-74117
Provinsi Kalimantan Tengah, Indonesia Provinsi Kalimantan Tengah, Indonesia 74117-Kalimantan Tengah, Indonesia Provinsi Kalimantan Tengah, Indonesia
complies with the requirements of the certification system complies with the requirements of the certification system complies with the requirements of the certification system complies with the requirements of the certification system
ISCC EU ISCC EU ISCC EU ISCC EU
(International Sustainability and Carbon Certification) (International Sustainability and Carbon Certification) (International Sustainability and Carbon Certification) (International Sustainability and Carbon Certification)
and the requirements of the RED II. and the requirements of the RED II. and the requirements of the RED II. and the requirements of the RED II.
Place of the audit Place of the audit Place of the audit Place of the audit
(if different from the legal address of the system user as stated above; only applicable for traders and traders with (if different from the legal address of the system user as stated above; only applicable for traders and traders with (if different from the legal address of the system user as stated above; only applicable for traders and traders with (if different from the legal address of the system user as stated above; only applicable for traders and traders with
storage): storage): storage): storage):
n.a. n.a. n.a. n.a.
This certificate is valid from 10.01.2024 to 09.01.2025. This certificate is valid from 10.01.2024 to 09.01.2025. This certificate is valid from 12.01.2024 to 11.01.2025. This certificate is valid from 15.01.2024 to 14.01.2025.
The site of the system user is certified as: The site of the system user is certified as: The site of the system user is certified as: The site of the system user is certified as:
Point of Origin Point of Origin Point of Origin Point of Origin
Trader with Storage
Jakarta, 12.01.2024
Jakarta, 10.01.2024 Jakarta, 10.01.2024 Place and date of issue Stamp, Signature of issuing party
Jakarta, 15.01.2024
Place and date of issue Stamp, Signature of issuing party Place and date of issue Stamp, Signature of issuing party
Place and date of issue Stamp, Signature of issuing party
The issuing Certification Body is responsible for the accuracy of this document. The issuing Certification Body is responsible for the accuracy of this document. The issuing Certification Body is responsible for the accuracy of this document. The issuing Certification Body is responsible for the accuracy of this document.
Version / Date: 1 / 10.01.2024 Version / Date: 1 / 10.01.2024 Version / Date: 1 / 12.01.2024 Version / Date: 1 / 15.01.2024
Page 1 of 2 Page 1 of 2 Page 1 of 2 Page 1 of 2
31 32 33 34
31 INTERNATIONAL SUSTAINABILITY AND CARBON CERTIFICATION (ISCC EU)
Penerbit PT Intertek Utama Services Issuer PT Intertek Utama Services
Lingkup PT Sawit Sumbermas Sarana Tbk (SSMS) Scope PT Sawit Sumbermas Sarana Tbk (SSMS)
Masa Berlaku 10 Januari 2024-9 Januari 2025 Validity Period January 10, 2024-January 9, 2025
32 INTERNATIONAL SUSTAINABILITY AND CARBON CERTIFICATION (ISCC EU)
Penerbit PT Intertek Utama Services Issuer PT Intertek Utama Services
Lingkup PT Tanjung Sawit Abadi (TSA) Scope PT Tanjung Sawit Abadi (TSA)
Masa Berlaku 10 Januari 2024-9 Januari 2025 Validity Period January 10, 2024-January 9, 2025
33 INTERNATIONAL SUSTAINABILITY AND CARBON CERTIFICATION (ISCC EU)
Penerbit PT Intertek Utama Services Issuer PT Intertek Utama Services
Lingkup PT Mitra Mendawai Sejati (MMS) Scope PT Mitra Mendawai Sejati (MMS)
Masa Berlaku 12 Januari 2024-11 Januari 2025 Validity Period January 12, 2024-January 11, 2025
34 INTERNATIONAL SUSTAINABILITY AND CARBON CERTIFICATION (ISCC EU)
Penerbit PT Intertek Utama Services Issuer PT Intertek Utama Services
Lingkup PT Sawit Sumbermas Sarana Tbk (SSMS) Scope PT Sawit Sumbermas Sarana Tbk (SSMS)
Masa Berlaku 15 Januari 2024-14 Januari 2025 Validity Period January 15, 2024-January 14, 2025
2024 Annual Report 31
Page 34
32 Laporan Tahunan 2024
Page 35
Laporan
Manajemen
Management Report
Perseroan mencatat kinerja solid pada tahun 2024 dengan
mempertahankan daya saing di tengah tantangan industri
dan ekonomi global. Strategi optimalisasi produksi,
efisiensi operasional, serta penguatan tata kelola dan
keberlanjutan berkontribusi pada pertumbuhan yang
berkelanjutan dan peningkatan profitabilitas. Dewan
Komisaris mengapresiasi efektivitas strategi yang
dijalankan Direksi serta mendorong inovasi, produktivitas,
dan keberlanjutan guna memperkuat posisi Perseroan
sebagai pemimpin industri kelapa sawit.
The Company recorded solid performance in 2024,
maintaining its competitiveness amid industry and global
economic challenges. Strategies focused on production
optimization, operational efficiency, and the reinforcement
of governance and sustainability contributed to sustainable
growth and improved profitability.
The Board of Commissioners appreciates the effectiveness
of the strategies implemented by the Board of Directors
and encourages continuous innovation, productivity,
and sustainability to strengthen the Company's position
as a leading player in the palm oil industry.
2024 Annual Report 33
Page 36
PT Sawit Sumbermas Sarana Tbk.
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Distinguished Shareholders and Stakeholders,
Puji dan syukur kami panjatkan ke hadirat Tuhan Yang We extend our praise and gratitude to God Almighty for His blessings
Maha Esa atas segala rahmat dan karunia-Nya, sehingga and grace, which have enabled PT Sawit Sumbermas Sarana Tbk
PT Sawit Sumbermas Sarana Tbk dapat melalui tahun 2024 to successfully conclude the year of 2024 with solid achievements
dengan pencapaian yang solid di tengah dinamika industri amid the continuously evolving industry landscape. On behalf of
yang terus berkembang. Atas nama Dewan Komisaris izinkan the Board of Commissioners, allow me to present the report and
saya menyampaikan laporan dan pertanggung jawaban atas accountability for the supervision of the Company throughout 2024.
pengawasan Perseroan sepanjang tahun 2024.
The Board of Commissioners appreciates the solid performance
Dewan Komisaris mengapresiasi kinerja solid yang berhasil achieved by the Company amidst industry challenges during
dicapai oleh Perseroan di tengah tantangan industri sepanjang the year. Although the palm oil industry encountered various
tahun. Meskipun industri kelapa sawit menghadapi berbagai dynamics, including unfavorable weather conditions and
dinamika, termasuk kondisi iklim yang kurang mendukung dan declining production, the Company managed to maintain
penurunan produksi, Perseroan tetap mampu mempertahankan sustainable growth. We believe these achievements reflect the
pertumbuhan yang berkelanjutan. Kami melihat pencapaian ini effectiveness of the strategies implemented by the Board of
34 Laporan Tahunan 2024
Page 37
Laporan Manajemen
Management Report
Laporan
Dewan
Komisaris
Board of Commissioners
Report
Prof. Dr. Ir. Bungaran Saragih
Komisaris Utama / President Commissioner
menunjukkan efektivitas strategi yang dijalankan Direksi serta Directors, as well as the Company's resilience in optimizing
ketangguhan Perseroan dalam mengoptimalkan peluang yang available opportunities.
tersedia.
Adapun hasil pengawasan kami atas operasional Perseroan Below, we present our supervisory report on the Company's
yang dijalankan Direksi sepanjang tahun 2024 kami uraikan operations as carried out by the Board of Directors throughout
sebagai berikut. 2024.
Kondisi Ekonomi dan Industri Economic and Industry Conditions in
Tahun 2024 2024
Tahun 2024 merupakan tahun yang penuh dinamika bagi The year 2024 has been a period of significant dynamics for
perekonomian global dan industri kelapa sawit. Ketidakpastian both the global economy and the palm oil industry. Geopolitical
geopolitik serta perubahan kebijakan ekonomi dunia masih uncertainties and shifts in global economic policies remain
menjadi faktor utama yang memengaruhi stabilitas pasar. key factors affecting market stability. Global economic growth
Pertumbuhan ekonomi global diperkirakan mencapai 3,2%, is estimated to reach 3.2%, while Indonesia continued to
sementara Indonesia tetap menunjukkan ketahanan dengan demonstrate resilience with a growth of 5.03%, supported
2024 Annual Report 35
Page 38
PT Sawit Sumbermas Sarana Tbk. pertumbuhan sebesar 5,03%, yang didukung oleh permintaan by strong domestic demand. In line with this, we have also domestik yang kuat. Sejalan dengan itu, kami juga mencermati observed developments in the vegetable oil industry, where perkembangan industri minyak nabati, di mana produksi rapeseed oil and sunflower oil production are projected to rapeseed oil dan sunflower oil diprediksi menurun, sementara decline, while soya oil production is expected to increase. soya oil meningkat, dengan total produksi edible oil global naik Overall, global edible oil production is set to grow by 4 4 juta metrik ton, meskipun permintaan tumbuh lebih cepat million metric tons, although demand is rising even faster at sebesar 6,5 juta metrik ton. Hal ini kami lihat sebagai faktor 6.5 million metric tons. We see this as a key factor keeping prices utama yang memengaruhi harga tetap tinggi dan menjadi elevated, creating a momentum of opportunity for the palm oil momentum peluang bagi industri kelapa sawit untuk terus industry to continue its growth. Meanwhile, in Indonesia, palm berkembang. Sementara di Indonesia, produksi kelapa sawit oil production is projected to increase through more optimized diproyeksikan meningkat dengan pengelolaan lahan dan pohon land and crop management, providing opportunities for industry yang lebih optimal, memberikan ruang bagi pelaku industri, players, including the Company, to strengthen competitiveness termasuk Perseroan, untuk memperkuat daya saing dan and capitalize on favorable price trends. memanfaatkan tren harga yang menguntungkan. Pengawasan terhadap Perumusan dan Supervision of Strategy Formulation and Implementasi Strategi Implementation Mencermati dinamika dan tantangan industri yang terus In response to the ongoing dynamics and challenges within the berkembang, Dewan Komisaris telah menjalankan fungsi industry, The Board of Commissioners has actively carried out its pengawasan secara aktif terhadap perumusan dan implementasi supervisory function over the formulation and implementation of strategi yang dijalankan oleh Direksi sepanjang tahun 2024. Kami strategies executed by the Board of Directors throughout 2024. menilai bahwa Direksi telah mengambil langkah-langkah strategis We believe that the Board of Directors has taken appropriate yang baik dalam mengoptimalkan peluang dari kenaikan harga CPO strategic steps to optimize opportunities from the increase in serta meningkatkan efisiensi operasional guna mempertahankan CPO prices and improve operational efficiency to maintain solid kinerja yang solid. Kami juga mendukung upaya Direksi dalam performance. We also support the Board of Directors’ efforts to memperkuat sistem tata kelola dan pengendalian internal sebagai strengthen governance systems and internal controls as part langkah untuk memastikan efektivitas strategi yang diterapkan. of ensuring the effectiveness of the strategies implemented. Selain itu, kami mengapresiasi inisiatif Direksi dalam mendorong In addition, we appreciate the initiatives taken by the Board of produktivitas, termasuk melalui mekanisasi dan otomatisasi Directors to boost productivity, including the introduction of di sektor perkebunan yang telah memberikan dampak positif mechanization and automation in the plantation sector, which terhadap efisiensi. Namun, untuk mempertahankan daya saing have delivered positive impacts on efficiency. However, to maintain di tengah dinamika industri, kami mendorong Direksi untuk terus competitiveness amid industry dynamics, We encourage the Board berinovasi dalam pengelolaan perkebunan termasuk optimalisasi of Directors to continue innovating in plantation management, pabrik kelapa sawit untuk meningkatkan produksi, memperluas including the optimization of palm oil mills to increase production, jangkauan pasar, serta memperkuat aspek keberlanjutan sebagai expanding market reach, and reinforcing sustainability as an bagian dari strategi jangka panjang Perseroan. integral part of the Company’s long-term strategy. Fungsi Pengawasan dan Hubungan Kerja Supervisory Function and Working dengan Direksi Relationship with the Board of Directors Sebagai bagian dari tugas pengawasan yang telah dilakukan As part of the supervisory duties carried out by the Board of oleh Dewan Komisaris sepanjang tahun 2024, kami secara Commissioners throughout 2024, we have actively provided aktif memberikan arahan dan masukan kepada Direksi guna direction and input to the Board of Directors to ensure memastikan strategi Perseroan berjalan efektif dan selaras the Company’s strategies run effectively and are aligned with untuk tujuan jangka panjang. Hal ini dilakukan melalui rapat long-term objectives. This has been carried out through regular gabungan yang diadakan secara berkala, di mana kami joint meetings, where we share strategic insights, evaluate menyampaikan pandangan strategis, mengevaluasi pencapaian, performance achievements, and offer suggestions for necessary serta memberikan masukan untuk perbaikan yang diperlukan. improvements. In addition, more intensive communication has Selain itu, komunikasi yang lebih intensif juga dilakukan been maintained through direct discussions with the Board melalui diskusi langsung dengan Direksi terkait berbagai of Directors on various operational and strategic matters, aspek operasional dan strategis, sehingga memungkinkan enabling faster and more measured decision-making. Through pengambilan keputusan yang lebih cepat dan terukur. Dengan this approach, we ensure that every policy implemented pendekatan ini, kami memastikan bahwa setiap kebijakan is not only focused on achieving annual targets but also 36 Laporan Tahunan 2024
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Laporan Manajemen
Management Report
yang diterapkan tidak hanya berorientasi pada pencapaian supports sustainable growth and strengthens the Company's
target tahunan, tetapi juga mendukung pertumbuhan yang competitiveness within the palm oil industry.
berkelanjutan serta memperkuat daya saing Perseroan di
industri kelapa sawit.
Pandangan terhadap Kinerja Direksi View on the Board of Directors’
atas Pengelolaan Perusahaan Performance in Managing the Company
Berdasarkan hasil pengawasan yang dilakukan, kami Based on the results of our supervision, we are of the opinion
memandang bahwa Direksi telah menjalankan tugasnya that the Board of Directors has carried out its duties effectively
dengan baik dalam menghadapi berbagai tantangan ekonomi in addressing various economic and industry challenges
dan industri sepanjang tahun 2024. Di tengah ketidakpastian throughout the year of 2024. Amid global macroeconomic
makroekonomi global serta fluktuasi harga komoditas, uncertainties and commodity price fluctuations, the Company
Perseroan mampu menunjukkan ketahanan dan adaptabilitas has demonstrated strong resilience and adaptability.
yang baik. Keberhasilan dalam memanfaatkan momentum The successful capitalization on the rise in CPO prices has
kenaikan harga CPO menjadi faktor utama yang mendorong been a key factor driving increased profitability, despite a
peningkatan profitabilitas, meskipun produksi mengalami decline in production due to weather-related factors. Through
penurunan akibat faktor cuaca. Dengan strategi yang well-executed strategies, the Company has not only overcome
tepat, Perseroan tidak hanya mampu mengatasi tantangan operational challenges but also improved cost efficiency
operasional, tetapi juga berhasil meningkatkan efisiensi biaya and optimized its supply chain, allowing it to maintain strong
serta mengoptimalkan rantai pasok, sehingga kinerja keuangan financial performance and stable net profit growth.
tetap kuat dan pertumbuhan laba bersih tetap terjaga.
Kami juga mengapresiasi langkah Direksi dalam penguatan We also appreciate the steps taken by the Board of Directors
strategi dari hulu hingga hilir guna memperkuat daya in strengthening strategies from upstream to downstream in
saing. Selain itu, salah satu aspek yang menjadi perhatian order to enhance competitiveness. In addition, another aspect
kami adalah perkembangan kinerja Entitas Anak, yaitu of our concern is the about the performance development of a
PT Citra Borneo Utama Tbk (CBUT), yang baru dikonsolidasikan Subsidiary, namely PT Citra Borneo Utama Tbk (CBUT), which
ke dalam SSMS melalui peningkatan kepemilikan saham. Di has just recently consolidated into SSMS via an increase in share
tengah kondisi industri yang cukup menantang, CBUT tetap ownership. Despite a challenging industry landscape, CBUT has
mampu mencatatkan kinerja yang positif, yang tentunya patut continued to deliver positive results, which we believe deserve
diapresiasi. Ke depan, kami berharap CBUT dapat semakin recognition. Looking ahead, We hope that CBUT can further
meningkatkan kontribusinya melalui optimalisasi kapasitas increase its contribution through the optimization of production
produksi dan meningkatkan penjualan melalui pemasaran yang capacity and improve sales through better marketing.
lebih baik. Dengan pencapaian yang telah diraih, kami optimis With the achievements that have been made, we are optimistic
bahwa dengan strategi yang lebih kuat dan pelaksanaan yang that with stronger strategies and better execution, the Company
lebih baik, Perseroan dapat mempertahankan pertumbuhan will be able to maintain sustainable growth and continue
yang berkelanjutan serta terus memperkuat posisi sebagai reinforcing its position as a leader in the palm oil industry.
pemimpin di industri kelapa sawit.
Pandangan terhadap Prospek Usaha View on Business Prospects
Memandang ke depan, berdasarkan perkembangan industri Looking ahead, based on industry developments and global
dan proyeksi ekonomi global, Dewan Komisaris optimis bahwa economic projections, The Board of Commissioners is optimistic
prospek usaha Perseroan di tahun 2025 tetap positif, didukung that the Company's business prospects in 2025 will remain
oleh permintaan minyak nabati yang terus meningkat dan positive, supported by the increasing demand for vegetable oil
ketidakseimbangan pasokan yang menjaga harga CPO tetap and the supply imbalance that keeps CPO prices competitive.
kompetitif. Perseroan memiliki peluang untuk melampaui The Company has the opportunity to surpass industry growth
pertumbuhan industri (beat the market) melalui peningkatan (beat the market) through productivity improvements, and
produktivitas, serta pemanfaatan teknologi dalam proses the adoption of technology in its operational processes.
operasional. Kami juga mendukung inisiatif strategis Direksi We also support the strategic initiatives of the Board of
dalam memperkuat corporate culture yang akan diterapkan Directors to strengthen the corporate culture, which is expected
untuk meningkatkan efisiensi dan efektivitas kerja di seluruh to enhance efficiency and effectiveness across all business
lini usaha. Dengan telah disetujuinya anggaran tahun lines. With the approval of the 2025 budget, we hope that every
2024 Annual Report 37
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PT Sawit Sumbermas Sarana Tbk.
2025, kami berharap setiap strategi yang dirancang dapat planned strategy can be implemented optimally to strengthen
diimplementasikan secara optimal guna memperkuat daya the Company's competitiveness in the palm oil industry and
saing Perseroan di industri kelapa sawit serta menciptakan create long-term value for all stakeholders.
nilai jangka panjang bagi seluruh pemangku kepentingan.
Pandangan Tentang Penerapan Tata View on the Implementation of Corporate
Kelola Perusahaan Governance
Para pemangku kepentingan mempunyai harapan besar Stakeholders have high expectations for the Company to
Perseroan dapat memberikan hasil yang terbaik dan deliver the best and sustainable results. We observe that
berkelanjutan. Kami melihat bahwa penerapan tata kelola the implementation of good corporate governance ("GCG")
perusahaan yang baik (good corporate governance/”GCG”) di within the Company continues to be strengthened in line with
Perseroan terus diperkuat seiring dengan dinamika bisnis dan business dynamics and the increasingly complex demands
tuntutan industri yang semakin kompleks. Kami mendukung of the industry. We fully support more active management
sepenuhnya keterlibatan manajemen yang lebih aktif, termasuk involvement, including through regular forums between the
melalui forum rutin antara Direksi dengan karyawan, telah Board of Directors and employees, which have fostered greater
menciptakan transparansi dan komunikasi yang lebih efektif transparency and more effective communication in the decision-
dalam proses pengambilan keputusan. Selain itu, kami juga making process. In addition, we encourage the Company to
mendorong Perseroan untuk terus meningkatkan sistem continuously enhance its internal control systems and risk
pengendalian internal dan manajemen risiko, termasuk upaya management, including operational safety measure to prevent
pengamanan operasional untuk mencegah potensi fraud. Kami potential fraud. We also appreciate the Company's initiatives in
juga mengapresiasi langkah Perseroan dalam memperbarui updating its corporate values as part of its workplace culture
nilai-nilai perusahaan sebagai bagian dari transformasi budaya transformation, which is expected to further reinforce the
kerja, yang diharapkan dapat semakin memperkuat fondasi foundation of good governance while promoting integrity and
tata kelola serta meningkatkan integritas dan profesionalisme professionalism across all levels of the organization.
seluruh insan Perseroan.
Pandangan atas Komitmen terhadap View on Sustainability Commitment
Keberlanjutan
Sejalan dengan konsistensi penerapan GCG, kami juga In line with the consistent implementation of GCG, we
mengapresiasi komitmen Perseroan terhadap keberlanjutan also appreciate the Company's ongoing commitment to
yang terus diperkuat melalui berbagai inisiatif dalam sustainability, which continues to be reinforced through
menyeimbangkan antara kinerja ekonomi, sosial, dan various initiatives aimed at balancing economic, social, and
lingkungan. Kami mendukung sepenuhnya komitmen tersebut environmental performance. We fully support this commitment
dengan mendorong Perseroan untuk mengimplementasikan by encouraging the Company to implement strategic measures,
berbagai langkah strategis, termasuk pengelolaan lingkungan including more responsible environmental management,
yang lebih bertanggung jawab, efisiensi energi, serta optimalisasi energy efficiency, and the optimization of fertilizer use.
penggunaan pupuk. Selain itu, inisiatif pemberdayaan In addition, community empowerment initiatives and efforts
masyarakat dan peningkatan kesejahteraan karyawan juga to improve employee welfare continue to be carried out in
terus dilakukan, sejalan dengan nilai-nilai keberlanjutan yang alignment with the sustainability values embedded in the
diterapkan dalam operasional bisnis. Kami berharap komitmen Company's operations. We hope this commitment will continue
ini dapat terus diperkuat melalui inovasi dan kebijakan yang to be strengthened through innovation and policies that support
mendukung praktik bisnis yang lebih bertanggung jawab, more responsible business practices, ensuring long-term
guna memastikan pertumbuhan jangka panjang yang selaras growth that aligns with sustainability principles while creating
dengan prinsip keberlanjutan serta memberikan nilai bagi value for all stakeholders.
seluruh pemangku kepentingan.
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Perubahan Susunan Dewan Komisaris Changes in the Composition of the Board
of Commissioners
Pada tahun 2024, komposisi Dewan Komisaris Perseroan tidak In 2024, there were no changes in the composition of the
mengalami perubahan. Adapun komposisi Dewan Komisaris Company's Board of Commissioners. The current composition
yang menjabat saat ini meliputi: of the Board of Commissioners is as follows:
Komisaris Utama : Prof. Dr. Ir. Bungaran Saragih; President Commissioner : Prof. Dr. Ir. Bungaran Saragih;
Komisaris Independen : Hoesen; serta; dan Independent Commissioner : Hoesen; and
Komisaris : Ir. Rimbun Situmorang. Commissioner : Ir. Rimbun Situmorang.
Apresiasi Appreciation
Menutup penyampaian laporan ini, Dewan Komisaris In closing this report, The Board of Commissioners appreciates
mengapresiasi dan memberikan penghargaan atas komitmen and expresses gratitude for the commitment and hard work
dan kerja keras seluruh jajaran Direksi serta karyawan yang of all members of the Board of Directors and employees who
telah menjalankan strategi Perseroan dengan penuh dedikasi. have executed the Company's strategies with full dedication.
Berkat sinergi yang kuat di seluruh lini usaha, Perseroan Thanks to strong synergy across all business lines, the Company
mampu mempertahankan pertumbuhan yang berkelanjutan has been able to maintain sustainable growth and deliver
serta mencatatkan kinerja yang memuaskan, meskipun satisfying performance, despite the various challenges faced by
dihadapkan pada berbagai tantangan industri. Kami juga the industry. We also extend our gratitude to the Shareholders
menyampaikan terima kasih kepada para Pemegang Saham dan and stakeholders for their trust and continued support of
pemangku kepentingan atas kepercayaan dan dukungan yang the Company. We are confident that with solid collaboration
telah diberikan kepada Perseroan. Kami optimis bahwa dengan and a strong commitment to sustainability, the Company will
kerja sama yang solid serta komitmen terhadap keberlanjutan, continue to grow and deliver optimal value to all stakeholders in
Perseroan akan terus berkembang dan memberikan nilai the future.
tambah yang optimal bagi seluruh pemangku kepentingan di
masa mendatang.
Jakarta, 27 Maret 2025
Jakarta, March 27, 2025
Prof. Dr. Ir. Bungaran Saragih
Komisaris Utama
President Commissioner
2024 Annual Report 39
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PT Sawit Sumbermas Sarana Tbk. Pemegang Saham dan Pemangku Kepentingan yang Terhormat, Dear Distinguished Shareholders and Stakeholders, Puji dan syukur kami panjatkan ke hadirat Tuhan Yang Maha We extend our highest praise and gratitude to God Esa atas rahmat dan karunia-Nya, yang telah memungkinkan Almighty for His blessings and grace, This has enabled PT Sawit Sumbermas Sarana Tbk dapat melalui tahun 2024 PT Sawit Sumbermas Sarana Tbk to successfully navigate 2024 dengan capaian yang membanggakan. with remarkable achievements. Bersama Laporan Tahunan ini, perkenankan saya mewakili Along with this Annual Report, please allow me to represent Direksi SSMS menyampaikan perjalanan kinerja perusahaan the Board of Directors of SSMS in presenting the Company's selama tahun 2024. Di tengah tantangan ekonomi dan industri performance journey throughout 2024. Amid the evolving kelapa sawit yang berkembang sepanjang tahun, Perseroan economic challenges and developments within the palm oil mampu mempertahankan kinerja yang baik dalam produktivitas industry throughout the year, the Company has managed dan daya saing. Berbagai langkah strategis yang diterapkan to maintain solid performance in both productivity and telah menghasilkan pencapaian positif, pada aspek operasional competitiveness. The various strategic initiatives implemented maupun finansial. Selain itu, kami juga sangat bangga bahwa have resulted in positive outcomes, both in operational and Perseroan dapat mempertahankan status pencapaian 100% financial aspects. In addition, we are also very proud that 40 Laporan Tahunan 2024
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Laporan
Direksi
Board of Directors
Report
Jap Hartono
Direktur Utama / President Director
sertifikasi RSPO dan ISPO, menjadikannya sebagai “the one and the Company has maintained its 100% RSPO and ISPO
only” perusahaan kelapa sawit yang sepenuhnya tersertifikasi certification status, making it the one and only fully certified
di industri ini. Keberhasilan ini mencerminkan komitmen kuat palm oil company in the industry. This milestone reflects the
Perseroan dalam menjalankan praktik bisnis yang bertanggung Company's strong commitment to responsible and sustainable
jawab dan berkelanjutan, sejalan dengan standar internasional business practices in line with prevailing international
yang berlaku. standards.
Perjalanan Perseroan dalam meraih pencapaian tersebut A brief overview of the Company's journey in achieving these
secara ringkas kami sampaikan sebagai berikut. milestones is presented as follows.
Tinjauan Makroekonomi Macroeconomic Overview
Perekonomian global sepanjang tahun 2024 terus dibayangi The global economy throughout 2024 continued to be
oleh peristiwa dalam dinamika geopolitik nasional dan global, overshadowed by events in the national and global geopolitical
serta perubahan kebijakan ekonomi di berbagai negara. dynamics, as well as changes in economic policies across
various countries.
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PT Sawit Sumbermas Sarana Tbk. Dalam kondisi ini, pertumbuhan ekonomi global diproyeksikan Under these conditions, global economic growth is projected mencapai 3,2%, sedikit melambat dibandingkan tahun sebelumnya to reach 3.2%, slightly slowing from 3.3% in the previous year. sebesar 3,3%. Di tengah ketidakpastian global, Indonesia mampu Amid global uncertainties, Indonesia demonstrated strong menunjukkan ketahanan ekonomi yang kuat dengan pertumbuhan economic resilience, recording growth of 5.03%, slightly lower sebesar 5,03%, sedikit lebih rendah dari 5,05% pada tahun 2023. than 5.05% in 2023. This stability reflects the effectiveness of Stabilitas ini mencerminkan efektivitas kebijakan ekonomi nasional national economic policies in maintaining public purchasing dalam menjaga daya beli masyarakat serta mempertahankan power and sustaining export performance despite fluctuations kinerja ekspor di tengah fluktuasi pasar global. in global markets. Sejalan dengan dinamika ini, industri minyak kelapa sawit In line with these dynamics, the crude palm oil (CPO) industry (CPO) juga menghadapi berbagai tantangan pada tahun also faced several challenges in 2024, including unfavorable 2024, termasuk kondisi iklim yang tidak menguntungkan climate conditions that led to a decline in national production yang menyebabkan penurunan volume produksi nasional. volumes. However, this decrease in supply was offset by higher Namun, penurunan pasokan ini diimbangi oleh harga yang prices that remained at elevated levels, providing opportunities tetap tinggi, memberikan peluang bagi pelaku industri untuk for industry players to maintain profitability. Most important in mempertahankan profitabilitas. Yang terpenting bagi SSMS SSMS ability to maintain low cost of production and being one adalah kemampuannya dalam menjaga biaya produksi tetap of the low cost producers. Based on insights from various palm rendah dan menjadi salah satu produsen berbiaya rendah. oil industry conferences, Indonesia's palm oil production is Berdasarkan wawasan dari berbagai konferensi industri kelapa estimated to have declined by approximately 2 million metric sawit, produksi kelapa sawit Indonesia diperkirakan menurun tons compared to the previous year. Nevertheless, the increase sekitar 2 juta metrik ton dibandingkan tahun sebelumnya. in CPO prices has helped stabilize industry revenues while Meskipun demikian, kenaikan harga CPO telah membantu supporting the competitiveness of businesses within the sector. menstabilkan pendapatan industri serta mendukung daya saing bisnis di sektor ini. Tujuan Strategi Strategic Objectives Di tengah berbagai tantangan ekonomi yang dinamis sepanjang Amidst these dynamic economic challenges throughout the tahun, Perseroan juga menghadapi dampak dari berbagai year, the Company also faced the impact of industry- related tantangan industri, termasuk penurunan produksi yang challenges, including a decline in production caused by weather disebabkan oleh faktor cuaca serta berbagai kebijakan yang factors and various policies issued by both central and regional dikeluarkan oleh pemerintah pusat dan daerah. Meskipun governments. Although production experienced a decrease, produksi mengalami penurunan, dampaknya lebih terkendali the impact was more controlled compared to the industry as a dibandingkan dengan industri secara keseluruhan. Hal ini whole. This was thanks to well-planned and real-time strategies berkat strategi yang terencana dengan baik dan diterapkan formulated by the Board of Directors, who were directly present secara real-time oleh Direksi, yang hadir langsung di lapangan in the field to ensure faster and more accurate decision-making. untuk memastikan pengambilan keputusan yang lebih cepat Namely, cost internal control efficiency. dan akurat, terutama dalam efisiensi pengendalian biaya internal. Salah satu langkah strategis utama yang diterapkan adalah One key strategic measure implemented was the optimization optimalisasi manajemen pemupukan. Meskipun penggunaan of fertilizer management. Although fertilizer usage increased, pupuk meningkat, penerapannya dilakukan dengan perhitungan However, the implementation was more carefully calculated yang lebih cermat melalui penyesuaian berdasarkan kondisi through adjustments based on seasonal conditions and musim dan kebutuhan tanaman. Pengadaan tepat waktu dan crop requirements. Just in time procurement and inventory manajemen inventaris juga menjadi bagian dari strategi ini. management. In this process, the Company adopted a Dalam prosesnya, Perseroan mengadopsi kombinasi pupuk combination of commercial fertilizer, organic fertilizer, and komersial, pupuk organik, dan pupuk hayati, yang tidak hanya bio fertilizer, which not only maintains soil fertility but also menjaga kesuburan tanah tetapi juga meningkatkan efisiensi enhances cost efficiency and long-term sustainability. biaya serta keberlanjutan jangka panjang. Di bidang teknologi, Perseroan terus meningkatkan dan In the area of technology, the Company continues to upgrade and memperkuat sistemnya untuk meningkatkan efisiensi strengthen its systems to enhance operational efficiency and operasional dan transparansi. Salah satu contohnya adalah transparency. One example is the development of an accounting pengembangan sistem akuntansi guna memastikan pencatatan system to ensure more accurate and integrated financial 42 Laporan Tahunan 2024
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keuangan yang lebih akurat dan terintegrasi, sementara records, while the internal control system has been reinforced
sistem pengendalian internal diperkuat dengan pengawasan with stricter supervision to minimize fraud risks. Additionally,
yang lebih ketat untuk meminimalkan risiko kecurangan. the development of the Human Resource Information System
Selain itu, pengembangan Human Resource Information System (HRIS) and technology-based plantation management systems
(HRIS) dan sistem manajemen perkebunan berbasis teknologi enables workforce optimization and more effective real-time
memungkinkan optimalisasi tenaga kerja serta pemantauan operational monitoring. In terms of human resources, the
operasional secara real-time yang lebih efektif. Di bidang sumber Company carries out various considerations in the recruitment
daya manusia, Perseroan mempertimbangkan berbagai aspek process. Prioritizing the utilization of existing employees is the
dalam proses rekrutmen. Pemanfaatan karyawan yang sudah main focus to ensure productivity remains maintained without
ada menjadi fokus utama untuk memastikan produktivitas tetap increasing operational costs. We are very focus on retraining
terjaga tanpa meningkatkan biaya operasional. Kami sangat and continues higher education for our performing employees.
fokus untuk terus memberikan pelatihan serta pendidikan
lanjutan bagi karyawan yang berprestasi.
Sebagai bagian dari transformasi organisasi, Perseroan juga As part of its organizational transformation, the Company
memperkuat nilai-nilai perusahaan sebagai landasan budaya has also reinforced its corporate values as the foundation
kerja yang lebih solid dan mudah diimplementasikan. Nilai- for a stronger and more easily implemented work culture.
nilai ini dirangkum dalam 4 prinsip utama, yaitu highly efficient, These values are summarized into four core principles:
highly productive, zero fraud, dan zero work accident. highly efficient, highly productive, zero fraud, and zero work
Penyederhanaan nilai-nilai ini bertujuan agar seluruh insan accident. The simplification of these values aims to provide
Perseroan memiliki panduan yang jelas dalam menjalankan clear guidance for all employees in carrying out their duties
tugas dan tanggung jawabnya, sekaligus mendorong and responsibilities, while also fostering a more professional,
terciptanya budaya kerja yang lebih profesional, transparan, dan transparent, and sustainability-oriented work culture. With a
berorientasi pada keberlanjutan. Dengan strategi yang semakin more focused strategy and a stronger corporate culture, the
terarah serta budaya perusahaan yang semakin kuat, Perseroan Company is optimistic about its ability to continue growing and
optimis dapat terus bertumbuh dan mempertahankan posisi maintaining its position in the industry. This growth will be driven
di industri. Pertumbuhan ini akan dicapai melalui pendekatan through both organic and inorganic approaches, by increasing
growth organic maupun inorganic, baik dengan meningkatkan plantation productivity and operational efficiency, as well as
produktivitas perkebunan dan efisiensi operasional maupun through strategic expansion, including planned acquisitions in
melalui ekspansi strategis, termasuk rencana akuisisi di sektor promising sectors.
yang potensial.
Peran Direksi dalam Perumusan dan Board of Directors’ Role in Strategy
Implementasi Strategi Formulation and Implementation
Direksi memainkan peran kunci dalam perumusan dan The Board of Directors plays a vital role in the formulation
implementasi strategi guna memastikan keberlanjutan and implementation of strategies to ensure the Company’s
pertumbuhan dan daya saing Perseroan. Salah satu fokus sustainable growth and competitiveness. One of the Board of
utama Direksi adalah memastikan bahwa pola pikir strategis Directors' key priorities is to ensure that strategic thinking and
serta nilai-nilai perusahaan dapat diterjemahkan dengan baik corporate values are clearly communicated and well understood
dan dipahami oleh seluruh jajaran, mulai dari general manager, across all levels of the organization, from general managers
manajer, hingga staf. Dengan komunikasi yang efektif, nilai-nilai and managers to staff. Through effective communication, these
ini diinternalisasikan dalam budaya kerja sehari-hari, sehingga values are embedded into the daily work culture, enabling every
setiap individu di Perseroan dapat berkontribusi secara optimal individual within the Company to contribute optimally toward
dalam mencapai tujuan bersama. achieving shared goals.
Untuk memastikan keberhasilan pelaksanaan strategi, Direksi To ensure the successful execution of strategies, the Board of
secara rutin mengadakan rapat koordinasi dan evaluasi untuk Directors regularly holds coordination and evaluation meetings
memantau implementasi strategi di seluruh lini bisnis. Rapat to monitor strategy implementation across all business
ini berfungsi sebagai forum penting untuk mengidentifikasi lines. This meeting serves as an important forum to identify
tantangan, menyesuaikan kebijakan jika diperlukan, serta challenges, adjust policies if necessary, and ensure that all
memastikan bahwa semua unit kerja bergerak ke arah yang work units move in the same direction. With a robust monitoring
sama. Dengan sistem pemantauan yang kuat dan evaluasi yang system and continuous evaluations, the Board of Directors is
berkelanjutan, Direksi dapat mengambil keputusan yang lebih able to make more responsive and strategic decisions, ensuring
responsif dan strategis, sehingga transformasi yang berjalan that the ongoing transformation delivers a positive impact
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PT Sawit Sumbermas Sarana Tbk. memberikan dampak positif bagi pertumbuhan Perusahaan on the Company’s growth and operational efficiency. Every dan efisiensi operasional. Setiap Direktur dan Kepala Unit directors and head of business unit have their own weekly and Bisnis juga mengadakan rapat mingguan dan bulanan untuk monthly meeting to follow up. menindaklanjuti perkembangan serta memastikan strategi berjalan sesuai rencana. Tinjauan Kinerja Performance Review Atas berbagai implementasi strategi yang dijalankan secara Through the consistent implementation of various strategies, konsisten, Perseroan berhasil mencatatkan kinerja yang the Company successfully recorded solid performance solid sepanjang tahun 2024. Dari sisi operasional, total throughout 2024. In terms of operations, total fresh produksi tandan buah segar dari perkebunan inti mencapai fruit bunches production from nucleus estates reached 1,56 juta metrik ton atau 84,84% dari target. Untuk menjaga 1.56 million metric tons or 84.84% of the target. To maintain produktivitas perkebunan, Perseroan juga meningkatkan plantation productivity, the Company increased fertilizer penggunaan pupuk lebih dari 10% dibandingkan tahun usage by more than 10% compared to the previous year. This sebelumnya. Peningkatan ini dilakukan secara terukur dan increase was carefully measured and adjusted according to disesuaikan dengan siklus pertumbuhan tanaman guna the crop growth cycle to ensure optimal long-term harvest memastikan hasil panen yang optimal dalam jangka panjang. results. The continued execution of this strategy remains a key Keberlanjutan strategi ini menjadi faktor penting dalam factor in maintaining production stability and strengthening menjaga stabilitas produksi serta memperkuat daya saing the Company's competitiveness in the palm oil industry. Perseroan di industri kelapa sawit yang kompetitif. Dari sisi profitabilitas, Perseroan berhasil mencatatkan kinerja In terms of profitability, the Company achieved satisfying keuangan yang memuaskan dengan pertumbuhan pendapatan financial performance, with revenue growth exceeding the yang berada di atas rata-rata industri. Pendapatan Perseroan industry average. The Company’s revenue decrease by 1.70% menurun 1,70% menjadi Rp10,52 triliun atau 46,37% dari target, to Rp10.52 trillion or 46.37% of the target, while net profit rose sementara laba bersih tercatat meningkat 63,13% menjadi by 63.13% to Rp845 billion or 55.22% of the target. Despite the Rp845 miliar atau 55,22% dari target. Meskipun produksi decline in production, the increase in CPO prices throughout the mengalami penurunan, kenaikan harga CPO sepanjang year was the main factor supporting profitability growth. This tahun menjadi faktor utama yang menopang profitabilitas. success reflects the effectiveness of the Company’s operational Keberhasilan ini mencerminkan efektivitas strategi operasional strategies and cost management in navigating industry dan pengelolaan biaya yang diterapkan Perseroan dalam dynamics. menghadapi dinamika industri. Perseroan juga memberikan perhatian khusus pada produksi The Company also placed special focus on downstream di sektor hilir, terutama pada Entitas Anak CBUT, yang production, particularly within its newly acquired Subsidiary, baru dikonsolidasikan ke dalam SSMS melalui peningkatan CBUT. Despite challenging industry conditions, CBUT was still kepemilikan saham. Di tengah kondisi industri yang penuh able to deliver a positive contribution to the Company’s overall tantangan, CBUT tetap mampu memberikan kontribusi performance. We highly appreciate this achievement and look positif terhadap kinerja Perseroan. Oleh karena itu, kami forward to CBUT’s continued improvement in delivering greater mengapresiasi pencapaian ini dan berharap CBUT dapat terus added value in the future. meningkatkan performanya guna memberikan nilai tambah lebih besar di masa mendatang. Penerapan Tata Kelola Perusahaan Implementation of Corporate Governance Pencapaian kinerja solid di tahun 2024 juga tidak terlepas The achievement of solid performance in 2024 is also closely dari konsistensi Perseroan dalam menerapkan tata kelola linked to the Company’s consistent implementation of perusahaan yang baik (GCG) guna memastikan transparansi, good corporate governance (GCG) to ensure transparency, akuntabilitas, serta efektivitas dalam seluruh aspek operasional. accountability, and effectiveness across all operational aspects. Salah satu langkah utama yang diterapkan adalah peningkatan One of the key initiatives was enhancing the involvement keterlibatan Top Manajemen dalam berbagai proses bisnis dan of Top Management in various business processes and pengambilan keputusan. Untuk memastikan komunikasi yang decision-making. To maintain open communication and 44 Laporan Tahunan 2024
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terbuka dan menyelaraskan visi Perseroan di seluruh level align the Company’s vision across all organizational levels,
organisasi, Perseroan mengadakan forum pertemuan berkala regular forums were held between the Board of Directors and
antara Direksi dan karyawan. Melalui weekly CEO, weekly CFO, employees. Through weekly CEO, CFO, and COO meetings, the
dan weekly COO, Direksi secara langsung berinteraksi dengan Board of Directors directly interacts with all operational teams.
seluruh tim operasional.
Sebagai bagian dari tata kelola yang lebih ketat, Perseroan As part of stricter governance, the Company has also
juga telah memperkuat sistem keamanan operasionalnya strengthened its operational security systems to prevent
untuk mencegah potensi kecurangan dengan memperkuat potential fraud by strengthening a more structured risk
departemen dan sistem manajemen risiko yang lebih terstruktur management department and system to identify risks, analyze,
guna mengidentifikasi, menganalisis, serta mengurangi risiko and mitigate potential risks in the Company's operations.
dalam operasional perusahaan. Selain itu, Perseroan telah Moreover, the Company has refreshed its corporate values as
menyegarkan kembali nilai-nilai korporasi sebagai bagian dari part of its work culture transformation. These values serve
transformasi budaya kerja. Nilai-nilai ini menjadi dasar dalam as the foundation for building a more resilient organization,
membangun organisasi yang lebih tangguh, produktif, dan productive, and highly principled organization. With stronger
berintegritas tinggi. Dengan pengendalian internal yang lebih internal controls, more comprehensive risk management, and a
kuat, manajemen risiko yang lebih komprehensif, serta budaya work culture aligned with sustainability principles, the Company
kerja yang selaras dengan prinsip keberlanjutan, Perseroan is confident in its ability to establish more robust governance
yakin dapat membangun tata kelola yang lebih solid untuk to support long-term growth and deliver added value to all
mendukung pertumbuhan jangka panjang dan memberikan stakeholders.
nilai tambah bagi seluruh pemangku kepentingan.
Komitmen terhadap Keberlanjutan Commitment to Sustainability
Sejalan dengan konsistensi penerapan GCG, komitmen terhadap In line with the consistent implementation of GCG, the Company
aspek-aspek keberlanjutan juga menjadi fokus Perseroan also places a strong focus on sustainability as part of its
dalam menjalankan operasional kelapa sawit yang bertanggung commitment to responsible palm oil operations. The Company
jawab. Perseroan berkomitmen untuk menciptakan dampak is dedicated to creating lasting positive impacts for stakeholders
positif yang berkelanjutan bagi pemangku kepentingan dan and communities through various Social and Environmental
masyarakat melalui berbagai inisiatif berbasis Tanggung Jawab Responsibility (SER) initiatives. This commitment is realized by
Sosial dan Lingkungan (TJSL). Komitmen ini diwujudkan dengan balancing economic, social, and environmental performance,
menyeimbangkan kinerja ekonomi, sosial, dan lingkungan, aligned with the achievement of the Sustainable Development
sejalan dengan pencapaian Tujuan Pembangunan Berkelanjutan Goals (SDGs), which are integrated into 6 main pillars, namely
(TPB) yang terintegrasi ke dalam 6 pilar utama, yaitu sosial socio-cultural, education, health, environmental conservation,
budaya, pendidikan, kesehatan, pelestarian lingkungan hidup, infrastructure, and community empowerment.
infrastruktur, dan pemberdayaan masyarakat.
Sepanjang tahun 2024, Perseroan telah mengalokasikan Rp23,83 Throughout 2024, the Company allocated Rp23.83 billion to
miliar untuk mendukung berbagai inisiatif keberlanjutan dengan support various sustainability initiatives, delivering a total of 911
total 911 kegiatan, yang memberikan manfaat bagi 47 desa dan programs that benefited 47 villages and 616,128 individuals. Key
616.128 individu. Program utama yang dilaksanakan meliputi programs implemented included the distribution of basic food
distribusi bantuan bahan pokok, beasiswa pendidikan, layanan assistance, educational scholarships, free healthcare services,
kesehatan gratis, normalisasi sungai, penanaman pohon, serta river normalization, tree planting, and the development
pengembangan dan perbaikan infrastruktur desa. Ke depan, and improvement of village infrastructure. Moving forward,
Perseroan akan terus memperkuat komitmen keberlanjutannya the Company will continue to strengthen its sustainability
dengan mengembangkan strategi yang lebih inovatif dan berfokus commitment by developing more innovative strategies with
pada dampak jangka panjang. Dengan mengintegrasikan prinsip a long-term impact focus. By implementing sustainability
keberlanjutan ke dalam strategi bisnisnya, Perseroan yakin principles into its business strategy, the Company is confident
dapat terus menciptakan nilai bagi masyarakat, lingkungan, dan in its ability to continuously create value for communities, the
para pemangku kepentingan, sekaligus memperkuat posisinya environment, and stakeholders, while reinforcing its position as
sebagai perusahaan yang bertanggung jawab. Dengan demikian, a responsible company. Therefore, this making SSMS the one
SSMS menjadi satu-satunya perusahaan di Indonesia yang 100% and only 100% RSPO company in Indonesia.
bersertifikat RSPO.
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PT Sawit Sumbermas Sarana Tbk.
Pandangan ke Depan Outlook
Memasuki tahun 2025, Perseroan optimis terhadap prospek Entering 2025, the Company remains optimistic about
industri kelapa sawit yang diproyeksikan akan mengalami the prospects of the palm oil industry, which is projected to
pertumbuhan positif. Berdasarkan analisis yang disampaikan experience positive growth. Based on insights shared in various
dalam berbagai forum industri, termasuk Indonesian Palm industry forums, including the Indonesian Palm Oil Conference
Oil Conference (IPOC), permintaan minyak nabati global (IPOC), global demand for vegetable oils is expected to rise.
diperkirakan akan meningkat. Produksi rapeseed oil (rap oil) Production of rapeseed oil (rap oil) and sunflower oil (sun oil)
dan sunflower oil (sun oil) diproyeksikan mengalami penurunan, is forecasted to decline, while soya oil is projected to increase.
sementara soya oil diprediksi mengalami kenaikan. Secara Overall, global vegetable oil production is expected to increase
keseluruhan, produksi minyak nabati dunia diperkirakan and exceed supply. This imbalance between supply and demand
meningkat dan melebihi pasokan. Ketidakseimbangan antara is expected to keep palm oil prices high, creating opportunities
penawaran dan permintaan ini akan menjaga harga minyak for industry players to optimize their performance.
sawit tetap tinggi, menciptakan peluang bagi pelaku industri
untuk mengoptimalkan kinerjanya.
Dalam menghadapi prospek industri yang positif ini, Perseroan In response to this positive industry outlook, the Company has
telah menyiapkan strategi untuk meningkatkan produksi secara prepared strategies to optimize production growth. The main
lebih optimal. Fokus utama diarahkan pada pengelolaan lahan focus is on improving land and crop management, with attention
dan pohon yang lebih berkualitas, dengan memperhatikan to the harvest cycle to maximize production yields with a high
siklus panen untuk memaksimalkan hasil produksi dengan average OER. With the right strategies in place, the Company is
rata-rata rendeman yang tinggi. Dengan strategi yang tepat, confident it can beat the market in 2025 by achieving production
Perseroan optimis dapat beat the market di tahun 2025, growth above the industry average. Operationally, the Company
dengan pertumbuhan produksi yang lebih tinggi dibandingkan continues to improve the management of its security systems as
rata-rata industri. Dari sisi operasional, Perseroan terus part of its preventive measures. With the use of this integrated
meningkatkan pengelolaan sistem keamanan sebagai bagian system, supervision and control over assets and the supply chain
dari sistem pencegahan tindakan. Dengan penggunaan sistem can be carried out more effectively. Additionally, the Company
yang terintegrasi ini dapat memudahkan pengawasan, kontrol is advancing mechanization and automation in fertilization
terhadap aset dan rantai pasok dapat dilakukan dengan lebih processes to enhance work efficiency and effectiveness. One of
efektif. Selain itu, penerapan mekanisasi dan otomatisasi dalam the latest initiatives includes the use of drones for fertilization in
proses pemupukan terus dikembangkan untuk meningkatkan areas with higher and uneven terrain, ensuring more even and
efisiensi dan efektivitas kerja. Salah satu inisiatif terbaru yang optimal fertilizer distribution.
diterapkan adalah penggunaan drone untuk pemupukan di area
dengan kontur yang lebih tinggi dan bergelombang, memastikan
distribusi pupuk yang lebih merata dan optimal.
Untuk memperluas cakupan bisnis dan meningkatkan daya To expand its business scope and enhance competitiveness, the
saing, Perusahaan telah merencanakan akuisisi sebuah Company has prepared plans to acquire a plantation company
perusahaan perkebunan pada tahun 2025 guna memperluas in 2025, aiming to broaden its potential business sectors.
potensi sektor usahanya. Akuisisi ini merupakan bagian dari This acquisition is part of the Company's long-term growth
strategi pertumbuhan jangka panjang Perusahaan untuk strategy to strengthen the supply chain, increase product
memperkuat rantai pasok, meningkatkan nilai produk, dan value, and expand market share. With these strategies in place,
memperluas pangsa pasar. Dengan strategi ini, Perusahaan the Company is optimistic about sustaining its growth and
optimis dapat terus mempertahankan pertumbuhan maintaining its position as a highly competitive leader in the
berkelanjutan serta posisinya sebagai pemimpin yang kompetitif palm oil industry.
di industri kelapa sawit.
Perubahan Susunan Direksi Changes in the Composition of the Board
of Directors
Pada tahun 2024, Perseroan mengalami perubahan dalam In 2024, the Company underwent changes in the composition
susunan Direksi sebagai bagian dari dinamika kepemimpinan of the Board of Directors as part of leadership dynamics and
dan strategi penguatan manajemen. Perseroan menerima efforts to strengthen management. The Company accepted
pengunduran diri Bapak Nasarudin bin Nasir dari jabatannya the resignation of Mr. Nasarudin bin Nasir from his position
sebagai Direktur Utama, serta Bapak Jap Hartono dan as President Director, as well as Mr. Jap Hartono and
46 Laporan Tahunan 2024
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Laporan Manajemen
Management Report
Bapak Syafril Harahap dari posisi sebagai Direktur. Sebagai Mr. Syafril Harahap from their positions as Director. Following
tindak lanjut atas perubahan ini, Perseroan telah mengangkat these changes, the Company appointed Mr. Jap Hartono as
Bapak Jap Hartono sebagai Direktur Utama dan Bapak Akhmad President Director and Mr. Akhmad Faisyal as Director of the
Faisyal sebagai Direktur Perseroan. Dengan demikian, susunan Company. Therefore, the composition of the Board of Directors
Direksi Perseroan menjadi: is as follows:
Direktur Utama : Jap Hartono; serta President Director : Jap Hartono; and
Direktur : Akhmad Faisyal. Director : Akhmad Faisyal.
Penutup Closing
Akhir kata, atas pencapaian yang telah ditorehkan sepanjang In closing, for the achievements recorded throughout 2024,
tahun 2024, Direksi menyampaikan apresiasi dan terima kasih the Board of Directors expresses its highest appreciation and
yang sebesar-besarnya kepada seluruh elemen perusahaan gratitude to all elements of the Company for their dedication,
atas dedikasi, kerja keras, dan kekompakan yang telah hard work, and unity demonstrated throughout 2024.
ditunjukkan sepanjang tahun 2024.
Berkat dari kenaikan harga CPO dan sinergi yang kuat di seluruh The increase in CPO prices and strong synergy across
lini usaha, telah memberikan dampak positif bagi kinerja all business lines have had a positive impact on financial
keuangan. Perseroan berhasil mencatatkan pertumbuhan performance. The Company successfully recorded growth
dibandingkan tahun sebelumnya. Direksi juga menyampaikan compared to the previous year. The Board of Directors also
terima kasih kepada Dewan Komisaris atas nasihat, arahan, dan extends its gratitude to the Board of Commissioners for
pengawasannya, serta kepada Pemegang Saham dan seluruh their advice, their guidance and supervision, as well as to
pemangku kepentingan atas kepercayaan dan dukungan yang the Shareholders and all stakeholders for the trust and support
diberikan kepada Perseroan. Dengan fondasi bisnis yang given to the Company. With a stronger business foundation,
semakin kuat, strategi yang terarah, dan budaya kerja yang clear strategies, and a solid work culture, we are optimistic that
solid, kami optimis bahwa Perseroan akan terus tumbuh secara the Company will continue to grow sustainably and maintain its
berkelanjutan dan mempertahankan posisi sebagai pemimpin position as a leading player in the palm oil industry.
industri kelapa sawit.
Jakarta, 27 Maret 2025
Jakarta, March 27, 2025
Jap Hartono
Direktur Utama
President Director
2024 Annual Report 47
Page 50
PT Sawit Sumbermas Sarana Tbk.
Tanggung Jawab Laporan Tahunan
Annual Report Responsibility
SURAT PERNYATAAN DEWAN KOMISARIS
TENTANG TANGGUNG JAWAB ATAS LAPORAN TAHUNAN 2024
PT SAWIT SUMBERMAS SARANA TBK
STATEMENT OF RESPONSIBILITY OF BOARD OF COMMISSIONERS
FOR THE 2024 ANNUAL REPORT OF
PT SAWIT SUMBERMAS SARANA TBK
Kami, yang bertanda tangan di bawah ini, menyatakan We, the undersigned, hereby declare that the 2024
bahwa semua informasi dalam Laporan Tahunan Annual Report of PT Sawit Sumbermas Sarana Tbk has
PT Sawit Sumbermas Sarana Tbk tahun 2024 telah dimuat already contained a complete information and we shall be fully
secara lengkap dan bertanggung jawab penuh atas kebenaran responsible for the correctness of the Company’s Annual Report
isi Laporan Tahunan Perseroan. content.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Jakarta, 27 Maret 2025
Jakarta, March 27, 2025
Dewan Komisaris
Board of Commissioners
Prof. Dr. Ir. Bungaran Saragih
Komisaris Utama
President Commissioner
Hoesen Ir. Rimbun Situmorang
Komisaris Independen Komisaris
Independent Commissioner Commissioner
48 Laporan Tahunan 2024
Page 51
SURAT PERNYATAAN DIREKSI
TENTANG TANGGUNG JAWAB ATAS LAPORAN TAHUNAN 2024
PT SAWIT SUMBERMAS SARANA TBK
STATEMENT OF RESPONSIBILITY OF BOARD OF DIRECTORS
FOR THE 2024 ANNUAL REPORT OF
PT SAWIT SUMBERMAS SARANA TBK
Kami, yang bertanda tangan di bawah ini, menyatakan We, the undersigned, hereby declare that the 2024
bahwa semua informasi dalam Laporan Tahunan Annual Report of PT Sawit Sumbermas Sarana Tbk has
PT Sawit Sumbermas Sarana Tbk tahun 2024 telah dimuat already contained a complete information and we shall be fully
secara lengkap dan bertanggung jawab penuh atas kebenaran responsible for the correctness of the Company’s Annual Report
isi Laporan Tahunan Perseroan. content.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Jakarta, 27 Maret 2025
Jakarta, March 27, 2025
Direksi
Board of Directors
Jap Hartono Akhmad Faisyal
Direktur Utama Direktur
President Director Director
2024 Annual Report 49
Page 52
50 Laporan Tahunan 2024
Page 53
Profil
Perusahaan
Company Profile
SSMS unggul sebagai produsen kelapa sawit
terintegrasi dengan kapasitas besar, fokus pada
keberlanjutan, dan pengembangan energi terbarukan
melalui Pembangkit Listrik Tenaga Biomassa
(PLTBM).
SSMS excels as a large-capacity integrated palm
oil producer, that focus on sustainability and the
development of renewable energy through the
Biomass Power Plant (PLTBM).
2024 Annual Report 51
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PT Sawit Sumbermas Sarana Tbk.
Informasi dan Data Perusahaan
Company Information and Data
Nama Perusahaan
Company Name
PT Sawit Sumbermas Sarana Tbk*
* Perseroan belum pernah melakukan perubahan nama. /
The Company never changed its name.
Bidang Usaha Dasar Hukum Pendirian
Nature of Business Legal Basis of Establishment
Pembudidayaan kelapa sawit mencakup penanaman, Akta Pendirian No. 51 tanggal 22 November 1995 yang
pemanenan, dan pengolahan tandan buah segar (TBS) dibuat di hadapan Enimaya Agoes Suwarko, SH, Notaris
menjadi minyak kelapa sawit (CPO), inti sawit (PK), di Jakarta yang dinyatakan kembali berdasarkan akta
minyak inti sawit (CPKO), serta produk turunannya, tanggal 1 Juli 1996 yang dibuat oleh Notaris Pengganti
termasuk kegiatan penjualan, pemasaran, dan Nadi Krida Yomantara SH, Notaris di Jakarta, dan telah
pendistribusian produk. mendapatkan pengesahan dari Kementerian Hukum
Palm oil cultivation, including planting, harvesting dan Hak Asasi Manusia Republik Indonesia dengan
and processing of fresh fruit bunches (FFB) into crude Surat Keputusan No. C2-8176.HT.01.01.Th.96 tanggal
palm oil (CPO), palm kernel (PK), crude palm kernel oil 26 Juli 1996, serta selanjutnya diumumkan dalam
(CPKO), and its derivatives, as well as sales, marketing, Berita Negara Republik Indonesia No. 839, Tambahan
and distribution of products. No. 36 tanggal 22 Februari 2011.
Deed of Establishment No. 51 dated November
22, 1995 made before Enimaya Agoes Suwarko, SH,
Notary in Jakarta and restated based on the Deed dated
Tanggal Pendirian July 1, 1996 made by Replacement Notary Nadi Krida
Date of Establishment
Yomantara SH, Notary in Jakarta, and approved by the
22 November 1995
Ministry of Law and Human Rights of the Republic of
November 22, 1995
Indonesia under Decree No. C2-8176.HT.01.01.Th.96
dated July 26, 1996, and subsequently published
Status dan Bentuk Badan Hukum in the Republic of Indonesia State of Gazette
Status and Form of Legal Entity No. 839, Supplement No. 36 dated February 22, 2011.
Perusahaan Terbatas (PT) dan Perusahaan Terbuka
Limited Liability Company (PT) and Public Company
Jumlah Karyawan
Number of Employees
Modal Dasar 15.766 karyawan / employees
Authorized Capital (Perseroan dan Entitas Anak / the Company and Subsidiary)
Rp3.210.000.000.000,- atau 32.100.000.000 lembar saham 4.134 karyawan / employees
Rp3,210,000,000,000 or 32,100,000,000 shares (Perseroan / the Company)
Modal Ditempatkan dan Disetor Penuh Kepemilikan Saham
Issued and Fully Paid-in Capital Share Ownership
Rp952.500.000.000,- atau 9.525.000.000 lembar saham • PT Citra Borneo Indah : 62,296%
Rp952,500,000,000,- or 9,525,000,000 shares • PT Putra Borneo Agro Lestari : 8,057%
• Masyarakat (masing-masing di bawah 5%) : 29,647%
Public (each below 5%)
52 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Pencatatan Saham Kode Saham
Share Listing Ticker Code
12 Desember 2013 di Bursa Efek Jakarta, saat ini telah SSMS
berubah nama menjadi Bursa Efek Indonesia.
December 12, 2013 on the Jakarta Stock Exchange,
Alamat Kantor Pusat
currently changed to Indonesia Stock Exchange.
Head Office Address
Jl. H. Udan Said No. 47 Pangkalan Bun
Kalimantan Tengah 74113
T : (+62-532) 21297
Produk Usaha
Products F : (+62-532) 21396
• Tandan Buah Segar / Fresh Fruit Bunches W : www.ssms.co.id
• Minyak Kelapa Sawit / Crude Palm Oil E : corporate@ssms.co.id
• Inti Sawit / Palm Kernel
• Minyak Inti Sawit / Crude Palm Kernel Oil
Kontak Perseroan
• Refined Bleached Deodorized Palm Oil (RBDPO)
Company’s Contact
• Refined Bleached Deodorized Palm Olein (RBDP Olein)
Head of Corporate Secretary
• Refined Bleached Deodorized Palm Stearin (RBDPS)
Deni Agustinus Damayanto
• Palm Fatty Acid Distillate (PFAD)
Jakarta Representative Office
• Palm Kernel Expeller (PKE)
Equity Tower Lt. 43 Suite C-D
Jl. Jend. Sudirman Kav. 52-53 SCBD Lot 9
Jakarta 12190, Indonesia
Jaringan Usaha
Business Network T : (+62-21) 2903 5401
F : (+62-21) 2903 5405
1 Kantor Pusat, 1 Kantor Representatif,
E : corporate@ssms.co.id
23 Perkebunan Kelapa Sawit, 8 Pabrik Kelapa Sawit,
2 Pabrik Biogas, 1 Pabrik Bio-CNG, 1 Pabrik Pemurnian,
1 Pabrik Fraksinasi, dan 2 Pabrik Kernel Crushing.
1 Head Office, 1 Representative Office,
23 Palm Oil Plantations, 8 Palm Oil Mills,
2 Biogas Plants, 1 Bio-CNG Plant, 1 Refinery Plant,
1 Fractionation Plant, and 2 Kernel Crushing Plant.
Entitas Anak
Subsidiaries
• PT Mitra Mendawai Sejati (MMS)
• PT Kalimantan Sawit Abadi (KSA)
• PT Mirza Pratama Putra (MPP)
• PT Sawit Multi Utama (SMU)
• PT Tanjung Sawit Abadi (TSA)
• PT Menteng Kencana Mas (MKM)
• SSMS Plantation Holding (SPH)
• SSMS Plantation International (SPI)
• Sawit Sumbermas International (SSI)
• PT Citra Borneo Utama Tbk (CBUT)
2024 Annual Report 53
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PT Sawit Sumbermas Sarana Tbk.
Riwayat Singkat Perusahaan
Brief History of the Company
PT Sawit Sumbermas Sarana Tbk (SSMS) didirikan pada PT Sawit Sumbermas Sarana Tbk (SSMS) was established in 1995
tahun 1995 dan mulai beroperasi secara komersial di sektor and started its commercial operations in the palm oil plantation
perkebunan dan pengolahan minyak kelapa sawit pada tahun and processing sector in 2005. Based in Central Kalimantan,
2005. Berbasis di Kalimantan Tengah, SSMS mengoperasikan SSMS is operating mills with production capacity of 540 metric
pabrik dengan kapasitas produksi mencapai 540 metrik ton tons of FFB per hour, establishing itself as one of the leading
TBS per jam, menjadikannya salah satu produsen kelapa sawit palm oil producers in Indonesia. In 2013, SSMS took one step
terkemuka di Indonesia. Pada tahun 2013, SSMS melangkah further by listing its shares on the Indonesia Stock Exchange
lebih jauh dengan mencatatkan saham di Bursa Efek Indonesia through an Initial Public Offering (IPO), marking an important
melalui Penawaran Umum Perdana (Initial Public Offering/IPO), milestones in strengthening its capital base and expansion of its
yang menjadi tonggak penting dalam memperkuat permodalan business scale.
dan memperluas skala usaha.
SSMS terus memperkuat posisi sebagai perusahaan SSMS continues to strengthen its position as an
kelapa sawit terintegrasi. Pada tahun 2018, melalui integrated palm oil company. In 2018, through its
Entitas Anak, PT Mitra Mendawai Sejahtera (MMS) dan Subsidiaries, PT Mitra Mendawai Sejahtera (MMS) and
PT Kalimantan Sawit Abadi (KSA), SSMS memperluas jangkauan PT Kalimantan Sawit Abadi (KSA), SSMS expand its business into
ke sektor energi terbarukan dengan membangun Pembangkit renewable energy sector by constructing 1.5 MW Biomass Power
Listrik Tenaga Biomassa (PLTBM) berkapasitas 1,5 MW yang Plant (PLTBM) that utilizes palm oil waste. The environmentally-
memanfaatkan limbah sawit. Listrik ramah lingkungan ini friendly electricity supplies the mills operation, employee
mendukung operasional pabrik, pemukiman karyawan, serta housing, as well as communities surrounding the operational
masyarakat sekitar area operasional. Selanjutnya, pada 19 areas. Then, on December 19, 2023, SSMS has consolidated
Desember 2023, SSMS melakukan konsolidasi terhadap PT Citra Borneo Utama Tbk (CBUT) by increasing its share
PT Citra Borneo Utama Tbk (CBUT) dengan meningkatkan ownership, thereby strengthening business integration from
kepemilikan sahamnya, sehingga memperkuat integrasi bisnis upstream to downstream in the palm oil industry. SSMS currently
dari hulu ke hilir dalam industri kelapa sawit. Saat ini, SSMS manages 23 palm oil plantations, 8 palm oil mills, and various
mengelola 23 perkebunan kelapa sawit, 8 pabrik kelapa sawit, bio-energy and refinery facilities via 10 Subsidiaries.
dan berbagai fasilitas bioenergi dan pemurnian melalui 10
Entitas Anak.
Ke depannya, SSMS berkomitmen untuk memperluas Going forward, SSMS is committed to expand plantation areas,
area perkebunan, meningkatkan kapasitas produksi, dan increasing production capacity, and enhancing its expansion in
memperkuat ekspansi di sektor energi terbarukan. Perseroan renewable energy sector. The Company will continue to pursue
akan terus mendorong inovasi dan efisiensi sebagai bagian innovation and efficiency as part of its sustainable growth
dari strategi pertumbuhan berkelanjutan. Dengan fokus pada strategy. Focusing on business integration and implementation
integrasi bisnis dan penerapan prinsip keberlanjutan, SSMS of sustainability principle, SSMS is poised to become a world-
optimis dapat menjadi perusahaan agribisnis berkelas dunia class agribusiness company that delivers positive impact to the
yang memberikan dampak positif bagi masyarakat, lingkungan, community, environment, and national economy.
dan perekonomian nasional.
54 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
2024 Annual Report 55
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PT Sawit Sumbermas Sarana Tbk.
Visi dan Misi Perusahaan
Company Vision and Mission
Visi Menjadi Perusahaan Perkebunan Kelas Dunia.
Vision To Become a World-Class Plantation Company.
Misi • Membangun bisnis perkebunan secara profesional.
To build a professional plantation business.
Mission • Meningkatkan nilai tambah bagi seluruh pemangku kepentingan.
To add value for all stakeholders.
• Melaksanakan prinsip tata kelola perusahaan yang sempurna.
To implement best practices of corporate governance.
• Menggunakan teknologi maju ramah lingkungan.
To use environmentally-friendly advanced technology.
• Mengembangkan sumber daya manusia dan potensi daerah dalam
semangat kemitraan.
To develop human resources and local potential in a spirit of partnership.
Dewan Komisaris dan Direksi telah mengkaji Visi dan Misi Perseroan untuk memastikan
relevansinya dengan kondisi bisnis terkini. Berdasarkan hasil kajian, Visi dan Misi tersebut
dinilai masih relevan, sehingga tidak memerlukan perubahan maupun penambahan.
The Board of Commissioners and Board of Directors have reviewed the Company Vision
and Mission to ensure its relevance to current business conditions. Based on the review,
the Vision and Mission are deemed relevant, requiring no changes or additions.
56 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Nilai-Nilai Perusahaan
Corporate Values
Komitmen Perseroan terhadap tata kelola berkelanjutan The Company’s commitment to sustainable governance is
diwujudkan melalui penerapan nilai-nilai perusahaan yang realized through the implementation of corporate values, which
dirancang untuk mendukung prinsip-prinsip keberlanjutan. were designed to support the sustainability principles. With
Melalui langkah ini, Perseroan berupaya berkontribusi pada this measure, the Company strives to contribute in achieving
pencapaian Tujuan Pembangunan Berkelanjutan (Sustainable the Sustainable Development Goals (SDGs), as summarized in
Development Goals/SDGs), yang dirangkum dalam 3 Moto the 3 Company Mottos as follows.
Perseroan berikut.
Profit People Planet
Berpartisipasi dalam pengembangan Bertanggung jawab untuk memberikan Memegang teguh komitmen untuk
energi baru dan terbarukan (new and perlindungan terhadap kualitas produk menjalankan usahanya dengan
renewable energy) seraya mendorong maupun kepuasan konsumen melalui mengedepankan prinsip-prinsip
inovasi yang mendukung peningkatan kegiatan operasi yang berwawasan keberlanjutan melalui pengembangan
produktivitas serta terwujudnya bisnis lingkungan dan berlandaskan hubungan yang harmonis dengan
sawit yang berkelanjutan. komitmen untuk menjaga kesehatan masyarakat dan lingkungan sekitar.
Participating in the development of dan keselamatan di lingkungan kerja.
Upholding the commitment to
new and renewable energy while Responsible for providing assurance conduct its business by promoting
encouraging innovations that support of product quality and customer the principles of sustainability through
productivity improvement and the satisfaction through operations that are the development of harmonious
realization of a sustainable palm oil environmentally sound and based on relationships with the community and
business. a commitment to maintain health and the surrounding environment.
safety in the work environment.
Moto tersebut dijabarkan lebih lanjut melalui nilai-nilai These mottos are further elaborated in the following corporate
perusahaan berikut. values.
Care for the Care for the Care for the Care for the
Company People Environment Nation, Indonesia
2024 Annual Report 57
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PT Sawit Sumbermas Sarana Tbk.
Bidang Usaha
Line of Business
Kegiatan Usaha Berdasarkan Anggaran Business Activity Based on Articles of
Dasar Association
Ruang lingkup kegiatan usaha Perseroan, sebagaimana As stated in Article 3 of the Company’s latest Articles of
tercantum dalam Pasal 3 Anggaran Dasar Terakhir, mencakup Association, the Company’s activities include the fields of
bidang pertanian, kehutanan, perikanan, industri pengolahan, agriculture, forestry, fishery, manufacturing industry, electricity
pengadaan listrik, serta perdagangan. supply, and trading.
Kegiatan Usaha yang Dijalankan pada Business Activities in the Financial Year
Tahun Buku
Maksud dan tujuan dalam Anggaran Dasar diwujudkan melalui Throughout 2024, following aims and objectives stated in
kegiatan usaha Perseroan sepanjang tahun 2024 sebagai the Articles of Association, the Company carried out
berikut. the following.
1. Melaksanakan kegiatan usaha di bidang pertanian, 1. Carrying out business activities in the fields of agriculture,
kehutanan dan perikanan, yaitu perkebunan buah kelapa forestry, and fishery, namely palm oil plantation, including
sawit, mencakup usaha perkebunan mulai dari kegiatan plantation businesses ranging from land processing,
pengolahan lahan, penyemaian, pembibitan, penanaman, seeding, planting, maintenance and harvesting of palm oil
pemeliharaan dan pemanenan buah kelapa sawit, termasuk fruits, as well as the nursery and seeding activities of palm
kegiatan pembibitan dan pembenihan tanaman buah kelapa oil fruits.
sawit.
2. Melaksanakan kegiatan usaha di bidang industri 2. Carrying out business activities in the processing industry,
pengolahan, yaitu industri minyak mentah kelapa sawit namely the crude palm oil industry, including business of
(crude palm oil), mencakup usaha pengolahan kelapa sawit processing palm oil into crude palm oil (CPO) that require
menjadi minyak mentah yang masih perlu diolah lebih further process and this product is usually used by other
lanjut dan biasanya produk ini dipakai oleh industri lain. industries.
3. Melaksanakan kegiatan usaha di bidang pengadaan listrik, 3. Carrying out business activities in the field of electricity
yaitu pembangkitan tenaga listrik, mencakup usaha supply, namely electricity generation, including electricity
pembangkitan tenaga listrik dan pengoperasian fasilitas generation business and operating plant facilities to
pembangkit yang menghasilkan energi listrik, seperti generate electricity, such as hydropower (hydroelectric),
tenaga air (hidroelektrik), batu bara, gas (turbin gas), bahan coal, gas (gas turbine), fuel oil, diesel and other renewable
bakar minyak, diesel dan energi yang dapat diperbarui, energy, solar, wind, ocean currents, geothermal (thermal
tenaga surya, angin, arus laut, panas bumi (energi termal), energy), nuclear power and others.
tenaga nuklir dan lain-lain.
4. Melaksanakan kegiatan usaha di bidang perdagangan, 4. Carrying out business activities in the trade sector,
antara lain: including:
a. Perdagangan besar buah yang mengandung minyak, a. Wholesale of fruit containing oil, including wholesale
mencakup usaha perdagangan besar hasil pertanian trade of agricultural products of fruit containing oil,
tanaman buah yang mengandung minyak, seperti such as coconut and palm oil, including wholesale trade
kelapa dan kelapa sawit termasuk perdagangan besar of fruit seeds containing oil; and
bibit buah yang mengandung minyak; dan
b. Perdagangan besar minyak dan lemak nabati, b. Wholesale trade of vegetable oils and fats, including
mencakup usaha perdagangan besar minyak dan margarine.
lemak nabati, termasuk margarin.
58 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Produk dan Jasa yang Ditawarkan Products and Services
Kelompok Usaha Perseroan menjalankan 1 segmen usaha The Company’s Business Group conducted 1 primary business
utama, yaitu pengelolaan perkebunan kelapa sawit, dengan segment, namely the management of palm oil plantations, with
pemasaran produk yang terpusat di wilayah Kalimantan Tengah. its product marketing centered in Central Kalimantan area.
Sejak memulai operasi komersial pada tahun 2005, Perseroan Since its commercial operations in 2005, both the Company
bersama Entitas Anak terus berupaya mengembangkan and its subsidiaries continue to develop palm oil plantations
perkebunan dan pabrik kelapa sawit. Selain itu, Perseroan and palm oil mills. In addition, the Company is committed to
berkomitmen untuk mendorong inovasi dalam menghasilkan encourage product innovation in producing various palm oil
berbagai produk kelapa sawit, antara lain: products, such as:
Tandan buah segar (TBS) adalah hasil utama dari perkebunan kelapa sawit. Perseroan mengolah seluruh TBS
yang dihasilkan dari perkebunan milik sendiri di pabrik kelapa sawit (PKS), serta TBS yang dibeli dari petani lokal
Tandan Buah Segar (TBS) di sekitar PKS, guna memenuhi kapasitas produksi sekaligus meningkatkan kesejahteraan petani setempat.
Fresh Fruit Bunch (FFB) FFB is palm oil plantation’s primary product. The Company processes all FFB produced from its own palm oil
plantations in the palm oil mills (PKS), along with the FFB purchased from plantations owned by local farmers
close to the PKS, to meet the production capacity and improve the welfare of local farmers.
Produk utama Perseroan adalah minyak kelapa sawit atau crude palm oil (CPO). Sebagai salah satu produsen
CPO swasta terbesar di Kalimantan Tengah, Perseroan memproduksi CPO dari TBS yang dihasilkan oleh 23
kebun kelapa sawit melalui 8 PKS di area operasional perkebunan Perseroan. CPO diekstraksi dari mesocarp,
Minyak Kelapa Sawit atau Crude
yaitu bagian daging buah kelapa sawit.
Palm Oil (CPO)
The Company’s primary product is crude palm oil (CPO). As one of the largest private CPO producers in Central
Crude Palm Oil (CPO)
Kalimantan, the Company produces CPO from FFB harvested from 23 palm oil plantations in 8 PKS located
within Company’s palm oil plantations operational areas. CPO is extracted from the mesocarp, a fleshy portion
of the palm oil fruit.
Selama proses produksi CPO, Perseroan juga menghasilkan inti sawit (palm kernel/PK) dari biji kelapa sawit
Inti Sawit atau Palm Kernel (PK) yang dikumpulkan. PK ini kemudian diekstraksi menjadi minyak inti sawit atau palm kernel oil (PKO).
Palm Kernel (PK) Throughout the CPO production process, the Company also produces palm kernel (PK) from the palm seeds
collected. The PK will later be extracted into palm kernel oil (PKO).
Perseroan memiliki kemampuan untuk memproduksi CPKO yang diekstrak dari biji kelapa sawit atau inti
sawit. Proses ini dilakukan melalui ekstraksi mekanis dari kernel yang telah dikeringkan di pabrik kelapa sawit,
Minyak Inti Sawit atau Crude
menggunakan metode vakum parsial untuk mengurangi kadar asam lemak bebas dalam minyak mentah.
Palm Kernel Oil (CPKO)
The Company can produce CPKO, which is extracted from palm kernel seeds or palm kernel. This process
Crude Palm Kernel Oil (CPKO)
involved a mechanical extraction of kernels dried in palm oil mills, using partial vacuum process to lower the
free fatty acid content in the crude oil.
RBDPO adalah CPO yang telah melalui proses pemutihan, penghilangan asam lemak bebas, dan penghilangan
Refined Bleached Deodorized aroma tidak sedap. RBDPO dapat diolah lebih lanjut menjadi produk Olein dan Stearin.
Palm Oil (RBDPO) RBDPO is a CPO that has undergone a bleaching process, removal of free fatty acids and unpleasant odor.
RBDPO can be further processed into Olein and Stearin products.
Olein merupakan fraksi cair yang dihasilkan dari proses fraksinasi RBDPO setelah kristalisasi pada suhu
terkontrol. Olein memiliki ketahanan oksidasi yang baik, umur simpan yang lama, serta tidak memiliki rasa atau
Refined Bleached Deodorized aroma. Cairan keemasan bening ini merupakan produk akhir minyak goreng.
Palm Olein (RBDP Olein) Olein is the liquid fraction generated from the RBDPO fractionation process after crystallization at controlled
temperatures. Olein has good oxidation resistance, long shelf-life, as well as tasteless and odorless. This clear
golden liquid is the end product of cooking oil.
Stearin adalah fraksi padat yang dihasilkan dari fraksinasi RBDPO setelah kristalisasi pada suhu terkontrol.
Stearin berfungsi sebagai komponen lemak padat alami dalam produk, seperti shortening, margarin, dan mi
Refined Bleached Deodorized instan.
Palm Stearin (RBDPS) Stearin is a solid fraction generated from the RBDPO fractionation process after crystallization at controlled
temperatures. Stearin functions as natural solid fat component for products, such as shortening, margarine
and instant noodles.
PFAD adalah produk sampingan dari proses pemurnian CPO yang mengandung asam lemak bebas, komponen
karotenoid, dan senyawa volatil lainnya. PFAD memiliki aroma khas dan digunakan sebagai bahan baku
oleokimia, biofuel, dan sabun kalsium.
Palm Fatty Acid Distillate (PFAD)
PFAD is CPO refinery process by-product containing free fatty acids, carotenoid components, and other volatile
compounds. PFAD has a distinctive aroma and used as a raw material to produce oleochemicals, biofuels, and
calcium soap.
PKE adalah produk sampingan yang dihasilkan dari proses penghancuran dan penyerapan minyak inti sawit.
Berbentuk serbuk, PKE banyak dimanfaatkan sebagai pakan ternak karena kandungan protein kasarnya yang
Palm Kernel Expeller (PKE) tinggi.
PKE is a by-product from the process of crushing and absorbing palm kernel oil. In its powder form, PKE is
widely used as animal feed due to its high crude protein content.
2024 Annual Report 59
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PT Sawit Sumbermas Sarana Tbk.
Wilayah Operasional
Operational Area
Singapura
Singapore
3
Kalimantan Tengah
Central Kalimantan
2 12
Total Luas Lahan Dikelola Jumlah Petani Plasma yang Menjadi Mitra
Potensi Minyak dalam TBS
(Inti Dan Plasma) Perusahaan
Fat Content in FFB
Total Managed Area (Nucleus and Plasma) Number of Independent Smallholders
115.571
Hektare / Hectares
5.883
Orang / Farmers
5,3
Ton/Ha
Hektar Luas Lahan Lainnya Total Kapasitas Pengolahan Kelapa Sawit Perkebunan Kelapa Sawit
Other Area Total Palm Oil Processing Capacity Palm Oil Plantation
33.040
Hektare / Hectares
540
MT Ton/H
23
Jumlah Estate / Total Estate
Luas Lahan Perseroan Memperoleh Luas Lahan Ditanami Kelapa Sawit Pabrik Kelapa Sawit (PKS)
Hak Guna Usaha (HGU) Menghasilkan (Mature) Bersertifikat RSPO
Land with Cultivation Rights Mature Area RSPO Certified Palm Oil Mill
54.714
Hektare / Hectares
81.604
Hektare / Hectares
8
Unit
Luas Lahan Perkebunan Petani Plasma Luas Lahan Ditanami Kelapa Sawit Belum
Pabrik Kelapa Sawit (PKS)
yang Menjadi Mitra Perusahaan Menghasilkan (Immature)
Palm Oil Mill (POM)
Total Area of Independent Smallholders Immature Area
22.347
Hektare / Hectares
1.031
Hektare / Hectares
8
Unit
Pabrik Biogas Pabrik Bio-CNG Pabrik Pemurnian Pabrik Fraksinasi Pabrik Kernel Crushing
Biogas Plants Bio-CNG Plant Refinery Plant Fractionation Plant Kernel Crushing Plant
2
Unit
1
Unit
1
Unit
1
Unit
2
Unit
60 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Kantor Pusat
Head Office
Kantor Perwakilan
8 Representative Office
9 Perkebunan
Estate
Pabrik
Mill
6 Kilang Minyak
Refinery
Pabrik Fraksinasi
Fractionation Plant
10 Pelabuhan
Port
7
5
1 11 13 14
4
No Tipe / Type Rincian / Details Lokasi / Location
Upstream & Midstream - SSMS
HO Kantor Pusat Pangkalan Bun, Kalimantan Tengah
1
HO Head Office Pangkalan Bun, Central Kalimantan
Kantor Kantor Perwakilan SCBD, Jakarta
2
Office Representative Office SCBD, Jakarta
Kantor Kantor Perdagangan Singapura
3
Office Trading Office Singapore
MMS
Perkebunan Kotawaringin Barat, Kalimantan Tengah
4 2 perkebunan + pabrik
Estate West Kotawaringin, Central Kalimantan
2 estates + mill
MKM
Perkebunan Pulau Pisau, Kalimantan Tengah
5 3 perkebunan + pabrik
Estate Pulang Pisau, Central Kalimantan
3 estates + mill
MPP
Perkebunan Lamandau, Kalimantan Tengah
6 1 perkebunan + pabrik
Estate Lamandau, Central Kalimantan
1 estate + mill
KSA
Perkebunan Kotawaringin Barat, Kalimantan Tengah
7 2 perkebunan + pabrik
Estate West Kotawaringin, Central Kalimantan
2 estates + mill
TSA
Perkebunan Lamandau, Kalimantan Tengah
8 3 perkebunan + pabrik
Estate Lamandau, Central Kalimantan
3 estates + mill
SMU
Perkebunan Lamandau, Kalimantan Tengah
9 5 perkebunan + pabrik
Estate Lamandau, Central Kalimantan
5 estates + mill
SSMS
Perkebunan Kotawaringin Barat, Kalimantan Tengah
10 7 perkebunan + 2 pabrik
Estate West Kotawaringin, Central Kalimantan
7 estates + 2 mills
Downstream - CBUT
HO Kantor Pusat Pangkalan Bun, Kalimantan Tengah
11
HO Head Office Pangkalan Bun, Central Kalimantan
Kantor Kantor Perwakilan SCBD, Jakarta
12
Office Representative Office SCBD, Jakarta
Pabrik Kilang Minyak Pangkalan Bun, Kalimantan Tengah
13
Plant Refinery Pangkalan Bun, Central Kalimantan
Pabrik Pabrik Fraksinasi Pangkalan Bun, Kalimantan Tengah
14
Plant Fractionation Plant Pangkalan Bun, Central Kalimantan
2024 Annual Report 61
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PT Sawit Sumbermas Sarana Tbk.
Lahan Kelapa Sawit yang Telah Memperoleh Hak Guna Usaha
Land with Cultivation Rights
Luas Lahan
Entitas (Hektar) Lokasi Masa Berlaku
Entity Area Location Validity Period
(Hectares)
Arut Utara, Kabupaten Kotawaringin Barat / 24 September 2039 dan 24 September 2042 /
SSS 16.984,83
North Arut, West Kotawaringin Regency September 24, 2039 and September 24, 2042
Natai Baru, Rungun, Kabupaten Kotawaringin Barat /
KSA 5.727,29 24 September 2042 / September 24, 2042
Natai Baru, Rungun, West Kotawaringin Regency
Umpang, Runtu, Kabupaten Kotawaringin Barat / 24 September 2042 dan 19 Juli 2057 /
MMS 10.036,14
Umpang, Runtu, West Kotawaringin Regency September 24, 2042 and July 19, 2057
Nanga Koring, Sungkup, Melata, Nanuah, Topalan, Lamandau /
TSA 6.412,21 29 Mei 2052 / May 29, 2052
Nanga Koring, Sungkup, Melata, Nanuah, Topalan, Lamandau
Pedongatan, Nanga Koring, Toka, Sepondam, Merambang, Batu Tunggal,
SMU 8.959,97 Lamandau / Pedongatan, Nanga Koring, Toka, Sepondam, Merambang, 29 Mei 2052 / May 29, 2052
Batu Tunggal, Lamandau
MKM 2.634,98 Pulang Pisau / Pulang Pisau 21 September 2053 / September 21, 2053
MPP 3.416,99 Lamandau / Lamandau 9 September 2056 / September 9, 2056
Fasilitas Pabrik
Plant Facilities
Nama Tahun Berdiri Kapasitas Produksi
Name Year of Establishment Production Capacity
Pabrik Kelapa Sawit (PKS) / Palm Oil Mill (POM)
PKS Selangkun 2013 60 ton/jam / 60 tons/hour
PKS Malata 2013 60 ton/jam / 60 tons/hour
PKS Nanga Kiu 2015 75 ton/jam / 75 tons/hour
PKS Sulung 2016 90 ton/jam / 90 tons/hour
PKS Natai Baru 2009 60 ton/jam / 60 tons/hour
PKS Suayap 2011 60 ton/jam / 60 tons/hour
PKS Sumber Cahaya 2019 60 ton/jam / 60 tons/hour
PKS Kanamit 2019 75 ton/jam / 75 tons/hour
Pabrik Inti Sawit / Palm Kernel Mill
KCP Suayap 2011 10 ton/jam / 10 tons/hour
Pabrik Biogas / Biogas Plants
Pabrik Biogas Suayap / Suayap Biogas Plant 2018 1,5 MW
Pabrik Biogas Natai Baru / Natai Baru Biogas Plant 2023 1,5 MW
Pabrik Bio-CNG Natai Baru / Natai Baru Bio-CNG Plant 2023 4.800 Nm3/hari / 4,800 Nm3/day
2.500 MT/hari atau 850.000 MT/tahun /
Pabrik Pemurnian / Refinery Plant
2,500 MT/day or 850,000 MT/year
2.500 MT/hari atau 850.000 MT/tahun /
Pabrik Fraksinasi / Fractionation Plant
2,500 MT/day or 850,000 MT/year
600 MT/hari atau 192.000 MT/tahun /
Pabrik Kernel Crushing / Kernel Crushing Plant
600 MT/day or 192,000 MT/year
62 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Keanggotaan Asosiasi
Association Membership
Nama Organisasi Sifat Keanggotaan
Organization Name Nature of Membership
Perhimpunan Mikrobiologi Indonesia (PERMI) /
Anggota Biasa / Regular Member
Indonesian Society for Microbiology (PERMI)
Gabungan Pengusaha Kelapa Sawit Indonesia (GAPKI) /
Anggota Biasa / Regular Member
Indonesian Palm Oil Association (IPOA)
Asosiasi Petani Kelapa Sawit Mandiri (APKSM) Pendamping Asosiasi / Associate Companion
Roundtable Sustainable Palm Oil (RSPO) Anggota Biasa / Regular Member
Indonesian Sustainable Palm Oil (ISPO) Anggota Biasa / Regular Member
Filantropi Anggota Biasa / Regular Member
Task Force (Substantif) RSPO dari Indonesia Growers /
Anggota Biasa / Regular Member
Task Force (Substantive) RSPO from Indonesia Growers
2024 Annual Report 63
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PT Sawit Sumbermas Sarana Tbk.
Struktur Organisasi
Organizational Structure
Struktur Organisasi Perseroan disusun dengan
mempertimbangkan perkembangan bisnis dan kebutuhan
organisasi di masa depan. Dewan Komisaris dan Direksi telah
mengkaji serta menyetujui struktur ini, sebagaimana tercantum
dalam Surat Keputusan No. F-HRDGA.GN-001 tanggal
31 Desember 2024.
Komite Nominasi dan Remunerasi
Company’s Organizational Structure has been prepared by Nomination and Remuneration Committee
considering future business development and organizational
needs. This structure have been reviewed and approved by
the Board of Commissioners and the Board of Directors,
as stated in Decree No. F-HRDGA.GN-001 dated
December 31, 2024.
Wakil Presiden Keuangan
Vice President Finance
Jahja Tanudjaja A.
Audit Internal &
Manajemen Resiko Pemasaran dan Penjualan Keuangan Perusahaan Perpajakan Sosial & Kemitraan
Internal Audit & Risk Sales and Marketing Corporate Finance Taxation Social & Partnership
Management
Anjar Widiarso Roshan C. Valautham Arie Raymond Pardosi Sukardi A. Karim Bobby Lawi
Hubungan Perbankan &
Kantor Perwakilan Jakarta Manajemen Rantai Pasok Pemerintah Penjamin Risiko Perusahaan Kontrol Mutu
Jakarta Representative Office Supply Chain Management Government & Corporate Risk Assurance Quality Control
Banking Relation
Sunggu Situmorang Ernis Desidistrisna Sunggu Situmorang Abner Herdian P. Putra Dennis Irawan
Andri Mursalim
M. Kiky Yudha Nugraha
Teknologi Informasi Pengawas Keuangan
Information Technology Financial Controller
Untung Efendi Adrianus Herianto Kaban
64 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Dewan Komisaris Komite Audit
Board of Commissioners Audit Committee
Direktur Utama
President Director & Chief Executive Officer
Jap Hartono
Direktur Group Head Corporate
Director & Chief Operating Officer Secretary & Legal
Akhmad Faisyal Deni Agustinus Damayanto
Corporate Communication
Investor Relation
Kepala Perkebunan SDM & Pelayanan Perusahaan
Head of Plantation HR & Corporate Services
Corporate Legal
Purnomo Hendri Ratoe Bachtiar
Corporate Secretary
Teknik Upstream SDM & Pelayanan Medis Penelitian & Pengembangan Divisi Perkebunan
Upstream Technical HR & Services Medical Research & Development Estate Plantation Division
M. Join Zulfian Rachmad Hidayat Muchlis Yusuf Fizrul Indra Lubis Ade Irawan Harahap
Tanggung Jawab Sosial
Perkebunan Regional Perusahaan Legal & Perijinan Keberlanjutan
Regional Plantation Corporate Social Legal & License Sustainability
Responsibility
Regional I Miran Suhardi Johan Gunawan Henky Satrio Wibowo
Halasan R. Napitupulu
Regional II
Sariyanto
Regional III
Adam Silvanus
Penasehat Perkebunan
Plantation Advisor
Yasin Suhartono
Kartua Situmorang
Devadas K. P. Sankaran Nair
Sethupathy Ponniah
Ahmad Tarmizi
M. Ratha Bin Abdullah
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PT Sawit Sumbermas Sarana Tbk. 66 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Profil Dewan Komisaris
Profile of Board of Commissioners
Hoesen Prof. Dr. Ir. Bungaran Saragih Ir. Rimbun Situmorang
Komisaris Independen Komisaris Utama Komisaris
Independent Commissioner President Commissioner Commissioner
2024 Annual Report 67
Page 70
PT Sawit Sumbermas Sarana Tbk.
Prof. Dr. Ir. Bungaran Saragih
Komisaris Utama
President Commissioner
Warga Negara Indonesia, berusia 79 tahun, berdomisili di Jakarta, Indonesia.
Indonesian Citizen, 79 years old, domiciled in Jakarta, Indonesia.
Periode Jabatan Riwayat Penunjukan
Term of Office Appointment History
2023-2028, Periode ke-3
Menjabat sebagai Komisaris Utama Perseroan sejak 12 Agustus 2013 berdasarkan
2023-2028, 3rd Period
Akta Keputusan Rapat tanggal 12 Agustus 2013 untuk periode kerja 2013-2018.
Pengangkatannya diperpanjang melalui Akta Keputusan Rapat tanggal 22 Oktober 2018
Keahlian untuk periode kerja 2018-2023, dan diangkat kembali untuk ketiga kalinya pada tanggal
Expertise 5 Desember 2023 untuk periode 2023-2028.
Serving as the Company’s President Commissioner since August 12, 2013, based on
Ilmu Pertanian dan Ekonomi.
the Deed of Meeting Resolution dated August 12, 2013, for the 2013–2018 working
Agriculture and Economics.
period. His appointment was extended with the Deed of Meeting Resolution dated
October 22, 2018 for the 2018-2023 working period, and reappointed for the third times
on December 5, 2023 for the 2023-2028 working period.
Riwayat Pendidikan
Education History
• Doktor bidang Philosophy on Economics, North Carolina State University (1980);
• Magister Ekonomi dengan bidang minor Statistik, Departemen Ekonomi dan Bisnis,
North Carolina State University (1977); serta
• Sarjana Ekonomi Pertanian, Fakultas Pertanian, Institut Pertanian Bogor (1971).
• Doctor of Philosophy on Economics, North Carolina State University (1980);
• Master of Economics with a minor in Statistics, Department of Economics and
Business, North Carolina State University (1977); and
• Bachelor of Agricultural Economics, Faculty of Agriculture, Institut Pertanian Bogor
(1971).
68 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Hubungan Afiliasi
Affiliation
Tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi, serta Pemegang Saham Utama dan Pengendali.
Has no affiliation with the Board of Commissioners, Board of Directors, as well as the Major and Controlling Shareholders.
Kepemilikan Saham
Shareholding
Tidak memiliki saham di Perseroan, baik langsung maupun tidak langsung.
Has no share in the Company, both directly or indirectly.
Rangkap Jabatan
Concurrent Position
• Komisaris Utama PT Palma Serasih Tbk (sejak 2021); • President Commissioner of PT Palma Serasih Tbk
(since 2021);
• Advisor PT East West Seed Indonesia (sejak 2015); • Advisor of PT East West Seed Indonesia (since 2015);
• Chairman Agribusiness Strategy Policy Institute • Chairman of Agribusiness Strategy Policy Institute
(sejak 2014); serta (since 2014); and
• Chairman Borneo Orang Utan Fondation (sejak 2008). • Chairman of Borneo Orang Utan Fondation (since 2008).
Pengalaman Kerja
Work Experience
Berkarier selama lebih dari 45 tahun di industri perkebunan 45+ years of career in palm oil industry and served in various
kelapa sawit dan menduduki berbagai jabatan, antara lain: positions, such as:
• Komisaris Utama PT Pupuk Indonesia (Juni 2015-Juni 2020); • President Commissioner of PT Pupuk Indonesia (June 2015-
June 2020);
• Komisaris PT Rea Kaltim Plantations (2007); • Commissioner of PT Rea Kaltim Plantations (2007);
• Ketua Dewan Pembina Borneo Orangutan Survival • Chairman of Trustees of Borneo Orangutan Survival
Foundation (2006); Foundation (2006);
• Penasihat PT Japfa Comfeed Indonesia Tbk (2006); • Advisor of PT Japfa Comfeed Indonesia Tbk (2006);
• Ketua Dewan Gubernur International Fund for Agricultural • Chairman of Governing Council of International Fund for
Development; Agricultural Development;
• Menteri Pertanian Republik Indonesia (2001-2004); serta • Minister of Agriculture of Republic of Indonesia (2001-
2004); and
• Menteri Pertanian dan Kehutanan Republik Indonesia • Minister of Agriculture and Forestry of Republic of Indonesia
(2000-2001). (2000-2001).
2024 Annual Report 69
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PT Sawit Sumbermas Sarana Tbk.
Hoesen
Komisaris Independen
Independent Commissioner
Warga Negara Indonesia, berusia 58 tahun, berdomisili di Jakarta, Indonesia.
Indonesian Citizen, 58 years old, domiciled in Jakarta, Indonesia.
Periode Jabatan Riwayat Penunjukan
Term of Office Appointment History
2022-2027, Periode ke-1
Menjabat sebagai Komisaris Independen Perseroan untuk pertama kalinya sejak
2022-2027, 1st Period
30 September 2022 berdasarkan Akta Keputusan Rapat No. 64 tanggal 30 September 2022
untuk periode kerja 2022-2027.
Keahlian Serving as the Company’s Independent Commissioner for the first time since September
Expertise 30, 2022, based on the Deed of Meeting Resolutions No. 64 dated September 30, 2022,
for the 2022–2027 working period.
Ilmu Pertanian dan Ekonomi.
Agriculture and Economics.
Riwayat Pendidikan
Education History
• Master Manajemen Keuangan, Universitas Pelita Harapan, Jakarta; serta
• Sarjana Pertanian, Universitas Padjajaran (1990).
• Master in Financial Management, Universitas Pelita Harapan, Jakarta; and
• Bachelor of Agriculture, Universitas Padjajaran (1990).
Rangkap Jabatan
Concurrent Position
• Komisaris Independen PT Samudera Indonesia Tbk (sejak 2023);
• Komisaris Utama merangkap Komisaris Independen dan Anggota Komite Audit
PT Mandiri Sekuritas (sejak 2023);
• Komisaris Utama PT Kliring Penjaminan Efek Indonesia (sejak 2023);
• Ketua Komite Audit Perseroan (sejak 2022); serta
• Ketua Komite Nominasi dan Remunerasi Perseroan (sejak 2024).
• Independent Commissioner of PT Samudera Indonesia Tbk (since 2023);
• President Commissioner, Independent Commissioner, and Audit Committee Member of
PT Mandiri Sekuritas (since 2023);
• President Commissioner of PT Kliring Penjaminan Efek Indonesia (since 2023);
• Chairman of the Company’s Audit Committee (since 2022); and
• Chairman of the Company’s Nomination and Remuneration Committee (since 2024).
70 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Hubungan Afiliasi
Affiliation
Tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi, serta Pemegang Saham Utama dan Pengendali.
Has no affiliation with the Board of Commissioners, Board of Directors, as well as the Major and Controlling Shareholders.
Kepemilikan Saham
Shareholding
Tidak memiliki saham di Perseroan, baik langsung maupun tidak langsung.
Has no share in the Company, both directly or indirectly.
Pengalaman Kerja
Work Experience
Berkarier selama lebih dari 30 tahun di industri keuangan, dan 30+ years of career in financial industry, and served in various
menduduki berbagai jabatan, antara lain: positions, such as:
• Kepala Eksekutif Pengawas Pasar Modal merangkap • Executive Head of Capital Market Supervisor and Board
Anggota Dewan Komisioner Pasar Modal Otoritas Jasa of Commissioners of Capital Market Member, Financial
Keuangan (2017-2022); Services Authority (2017-2022);
• Komisaris PT Danareksa Capital (2015-2017); • Commissioner of PT Danareksa Capital (2015-2017);
• Komisaris PT Danareksa Investment Management • Commissioner of PT Danareksa Investment Management
(2015-2017); (2015-2017);
• Direktur PT Danareksa (Persero) (2015-2017); • Director of PT Danareksa (Persero) (2015-2017);
• Direktur Penilaian Perusahaan PT Bursa Efek Indonesia • Director of Corporate Valuation of PT Bursa Efek Indonesia
(2012-2015); (2012-2015);
• Direktur Utama PT Kliring Penjaminan Efek Indonesia • President Director of PT Kliring Penjaminan Efek Indonesia
(2009-2012); serta (2009-2012); and
• Direktur PT Kliring Penjaminan Efek Indonesia (2006-2009). • Director of PT Kliring Penjaminan Efek Indonesia (2006-2009).
2024 Annual Report 71
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PT Sawit Sumbermas Sarana Tbk.
Ir. Rimbun Situmorang
Komisaris
Commissioner
Warga Negara Indonesia, berusia 57 tahun, berdomisili di Pangkalan Bun,
Kalimantan Tengah, Indonesia.
Indonesian Citizen, 57 years old, domiciled in Pangkalan Bun,
Central Kalimantan, Indonesia.
Periode Jabatan Riwayat Penunjukan
Term of Office Appointment History
2021-2026, Periode ke-2
Menjabat sebagai Komisaris Perseroan untuk pertama kalinya berdasarkan Akta
2021-2026, 2nd Period
Keputusan Rapat No. 22 tanggal 31 Agustus 2016 untuk periode kerja 2016-2021. Beliau
diangkat kembali berdasarkan Akta Keputusan Rapat No. 55 tanggal 28 Mei 2021 untuk
Keahlian periode kerja 2021-2026.
Expertise Serving as the Company’s Commissioner for the first time based on the Deed of Meeting
Resolutions No. 22 dated August 31, 2016, for the 2016–2021 working period. He was
Ilmu Pertanian dan Ekonomi.
reappointed based on the Deed of Meeting Resolutions No. 55 dated May 28, 2021, for
Agriculture and Economics.
the 2021–2026 working period.
Riwayat Pendidikan
Education History
• Magister Manajemen, Sekolah Tinggi PPM Manajemen; serta
• Sarjana Teknik, Institut Teknologi Tumpal Dorianus Pardede (1989).
• Master of Management, Sekolah Tinggi PPM Manajemen; and
• Bachelor of Engineering, Institut Teknologi Tumpal Dorianus Pardede (1989).
Rangkap Jabatan
Concurrent Position
• Direktur PT Pelayaran Lingga Marintama; serta
• Komisaris Utama PT BPR Lingga Sejahtera.
• Director of PT Pelayaran Lingga Marintama; and
• President Commissioner of PT BPR Lingga Sejahtera.
72 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Hubungan Afiliasi
Affiliation
Tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi, serta Pemegang Saham Utama dan Pengendali.
Has no affiliation with the Board of Commissioners, Board of Directors, as well as the Major and Controlling Shareholders.
Kepemilikan Saham
Shareholding
Tidak memiliki saham di Perseroan, baik langsung maupun tidak langsung.
Has no share in the Company, both directly or indirectly.
Pengalaman Kerja
Work Experience
Berkarier selama lebih dari 30 tahun di industri perkebunan 30+ years of career in palm oil industry and served in various
kelapa sawit, dan menduduki berbagai jabatan, antara lain: positions, such as::
• Direktur PT Pesona Citra Propertindo (2019-2023); • Director of PT Pesona Citra Propertindo (2019-2023);
• Direktur Utama PT Citra Kencanamas Abadi (2017-2022); • President Director of PT Citra Kencanamas Abadi (2017-2022);
• Direktur Utama PT Citra Borneo Chemical (2016-2022); • President Director of PT Citra Borneo Chemical (2016-2022);
• Komisaris Utama PT Citra Borneo Utama (2013-2022); • President Commissioner of PT Citra Borneo Utama
(2013-2022);
• Direktur Utama PT Surya Borneo Industri (2013-2021); • President Director of PT Surya Borneo Industri (2013-2021);
• Direktur Utama PT Sawit Sumbermas Sarana (2013-2016); • President Director of PT Sawit Sumbermas Sarana (2013-2016);
• Direktur Utama PT Citra Borneo Indah (2011-2022); • President Director of PT Citra Borneo Indah (2011-2022);
• Komisaris Utama PT Pelayaran Senggora (2011-2017); • President Commissioner of PT Pelayaran Senggora (2011-2017);
• Komisaris Utama PT Kalimantan Sawit Abadi (2011-2013); • President Commissioner of PT Kalimantan Sawit Abadi
(2011-2013);
• Direktur PT Ahmad Saleh Perkasa (2009-2011); • Director of PT Ahmad Saleh Perkasa (2009-2011);
• Komisaris PT Sawit Multi Utama (2009-2011); • Commissioner of PT Sawit Multi Utama (2009-2011);
• Direktur Utama PT Tanjung Sawit Abadi (2005-2011); • President Director of PT Tanjung Sawit Abadi (2005-2011);
• Direktur PT Sawit Mandiri Lestari (2005-2007); • Director of PT Sawit Mandiri Lestari (2005-2007);
• Direktur PT Sawit Multi Utama (2005-2007); • Director of PT Sawit Multi Utama (2005-2007);
• Direktur PT Citra Borneo Indah (2005-2007); • Director of PT Citra Borneo Indah (2005-2007);
• Direktur PT Kalimantan Sawit Abadi (2005-2007); • Director of PT Kalimantan Sawit Abadi (2005-2007);
• Direktur PT Sawit Sumbermas Sarana (2005-2007); • Director of PT Sawit Sumbermas Sarana (2005-2007);
• Direktur PT Tanjung Sawit Abadi (2005-2007); • Director of PT Tanjung Sawit Abadi (2005-2007);
• Direktur PT Mitra Mendawai Sejati (2005-2007); • Director of PT Mitra Mendawai Sejati (2005-2007);
• Direktur Utama PT Tanjung Sawit Abadi (2003-2005); • President Director of PT Tanjung Sawit Abadi (2003-2005);
• Komisaris PT Citra Borneo Indah (2000-2003); • Commissioner of PT Citra Borneo Indah (2000-2003);
• Marketing Manager PT Mendawai Putra (1997-1999); • Marketing Manager of PT Mendawai Putra (1997-1999);
• Head of Commerce PT Barito Putra Nirwana (1994-1997); • Head of Commerce of PT Barito Putra Nirwana (1994-1997);
• Forestry & Shipping Staff PT Rimba Karya Kalimantan • Forestry & Shipping Staff of PT Rimba Karya Kalimantan
(1992-1994); serta (1992-1994); and
• Staf PT Tanjung Lingga (1991-1992). • Staff of PT Tanjung Lingga (1991-1992).
2024 Annual Report 73
Page 76
PT Sawit Sumbermas Sarana Tbk. Perubahan Komposisi Change in Board of Anggota Dewan Komisaris Commissioners Composition Tidak terdapat perubahan komposisi anggota Dewan Komisaris There was no changes in Board of Commissioners composition selama tahun 2023 hingga Laporan Tahunan ini diterbitkan. throughout 2023 until the publication of this Annual Report. 74 Laporan Tahunan 2024
Page 77
Profil Perusahaan
Company Profile
Profil Direksi
Profile of Board of Directors
Jap Hartono Akhmad Faisyal
Direktur Utama Direktur
President Director Director
2024 Annual Report 75
Page 78
PT Sawit Sumbermas Sarana Tbk.
Jap Hartono
Direktur Utama
President Director
Warga Negara Indonesia, berusia 53 tahun, berdomisili di Pangkalan Bun,
Kalimantan Tengah, Indonesia.
Indonesian Citizen, 53 years old, domiciled in Pangkalan Bun,
Central Kalimantan, Indonesia.
Periode Jabatan Riwayat Penunjukan
Term of Office Appointment History
2024-2029, Periode ke-1
Menjabat sebagai Direktur Utama Perseroan untuk pertama kalinya berdasarkan
2024-2029, 1st Period
Akta Keputusan Rapat No. 62 tanggal 25 April 2024 untuk periode kerja 2024-2029.
Serving as President Director of the Company for the first time based on the Deed of
Keahlian Meeting Resolutions No. 62 dated April 25, 2024, for the 2024–2029 working period.
Expertise
Administrasi Bisnis dan Keuangan.
Business Administration and Finance. Tugas dan Tanggung Jawab
Duties and Responsibilities
Bertanggung jawab atas seluruh aktivitas Perusahaan dan berperan sebagai koordinator
atas seluruh pelaksanaan fungsi, tugas dan tanggung jawab di jajaran Direksi.
Responsible for all Company activities and coordinates all implementation of functions,
duties, and responsibilities of the Board of Directors.
Riwayat Pendidikan
Education History
• Master of Business Administration, Boston University, USA (1995); serta
• Sarjana bidang Administrasi Bisnis, Finance College of Business Administration,
The University of Texas AT Austin, USA (1992).
• Master of Business Administration, Boston University, USA (1995); and
• Bachelor of Business Administration, Finance College of Business Administration,
The University of Texas AT Austin, USA (1992).
76 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Hubungan Afiliasi
Affiliation
Tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi, serta Pemegang Saham Utama dan Pengendali.
Has no affiliation with the Board of Commissioners, Board of Directors, as well as the Major and Controlling Shareholders.
Kepemilikan Saham
Shareholding
Tidak memiliki saham di Perseroan, baik langsung maupun tidak langsung.
Has no share in the Company, both directly or indirectly.
Rangkap Jabatan
Concurrent Position
Tidak memiliki rangkap jabatan sebagai Dewan Komisaris, Holds no concurrent position as Board of Commissioners,
Direksi, atau jabatannya lainnya di perusahaan atau institusi Board of Directors, or other positions in other companies or
lainnya. institutions.
Pengalaman Kerja
Work Experience
• Direktur/Chief Financial Officer Perseroan (2021-2024); • Chief Financial Officer of the Company (2021-2024);
• Direktur Keuangan PT Kencana Agri Ltd Indonesia • Chief Financial Officer of PT Kencana Agri Ltd Indonesia
(2017-2019); (2017-2019);
• Deputy President Director dan President Director • Deputy President Director and President Director of
PT Intan Baruprama Finance Tbk (2012-2017); PT Intan Baruprama Finance Tbk (2012-2017);
• Direktur Bank ICB Bumiputera Tbk (2009-2012); • Director of Bank ICB Bumiputera Tbk (2009-2012);
• Treasure Raja Garuda Mas Group (2008); • Treasure of Raja Garuda Mas Group (2008);
• Direktur UBS Wealth Management Singapore (2006-2008); • Director of UBS Wealth Management Singapore (2006-2008);
• Vice President ABN AMRO Indonesia (1999-2006); serta • Vice President ABN AMRO Indonesia (1999-2006); and
• Assistant Banking dan Manager Corporate Banking • Assistant Banking and Manager Corporate Banking American
American Express Bank Jakarta (1995-1999). Express Bank Jakarta (1995-1999).
2024 Annual Report 77
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PT Sawit Sumbermas Sarana Tbk.
Akhmad Faisyal
Direktur
Director
Warga Negara Indonesia, berusia 42 tahun, berdomisili di Pangkalan Bun,
Kalimantan Tengah, Indonesia.
Indonesian Citizen, 42 years old, domiciled in Pangkalan Bun,
Central Kalimantan, Indonesia.
Periode Jabatan Riwayat Penunjukan
Term of Office Appointment History
2024-2029, Periode ke-1
Menjabat sebagai Direktur Perseroan untuk pertama kalinya berdasarkan
2024-2029, 1st Period
Akta Keputusan Rapat No. 62 tanggal 25 April 2024 untuk periode kerja 2024-2029.
Serving as Director of the Company for the first time based on the Deed of Meeting
Keahlian Resolutions No. 62 dated April 25, 2024, for the 2024–2029 working period.
Expertise
Teknik Agraria dan Hukum.
Agricultural Engineering and Legal Tugas dan Tanggung Jawab
(law). Duties and Responsibilities
Bertanggung jawab atas seluruh aktivitas Perseroan dan berperan sebagai koordinator
atas seluruh pelaksanaan fungsi, tugas, dan tanggung jawab operasional Perseroan.
Responsible for all activities of the Company and serves as the coordinator of all
operational functions, duties and responsibilities of the Company.
Riwayat Pendidikan
Education History
• Magister Hukum, Universitas Islam Sultan Agung (2017); serta
• Sarjana Teknik Agraria, Universitas Diponegoro (2003).
• Master of Law, Universitas Islam Sultan Agung (2017); and
• Bachelor of Agricultural Engineering, Universitas Diponegoro (2003).
78 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Hubungan Afiliasi
Affiliation
Tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi, serta Pemegang Saham Utama dan Pengendali.
Has no affiliation with the Board of Commissioners, Board of Directors, as well as the Major and Controlling Shareholders.
Kepemilikan Saham
Shareholding
Tidak memiliki saham di Perseroan, baik langsung maupun tidak langsung.
Has no share in the Company, both directly or indirectly.
Rangkap Jabatan
Concurrent Position
Chief Operating Officer Perseroan (sejak Januari 2024). Chief Operating Officer of the Company (since January 2024).
Pengalaman Kerja
Work Experience
• Regional Head 1, Regional Head 2 Perseroan (2020-2023); • Regional Head 1, Regional Head 2 of the Company
(2020-2023);
• Group Manager PT Menteng Kencana Mas (2018-2021); • Group Manager of PT Menteng Kencana Mas (2018-2021);
• Estate Manager PT Tanjung Sawit Abadi (2015-2018); • Estate Manager of PT Tanjung Sawit Abadi (2015-2018);
• Asisten Kepala PT Tanjung Sawit Abadi (2010-2015); • Head Assistant of PT Tanjung Sawit Abadi (2010-2015);
• Asisten Kebun PT Mitra Mendawai (2007-2010); serta • Estate Assistant of PT Mitra Mendawai (2007-2010); and
• Legal Staff Perseroan (2006-2007). • Legal Staff of the Company (2006-2007).
2024 Annual Report 79
Page 82
PT Sawit Sumbermas Sarana Tbk. Perubahan Komposisi Anggota Direksi Change in Board Of Directors Composition Pada RUPS Luar Biasa yang diselenggarakan pada 25 April At the Extraordinary GMS held on April 25, 2024, 2024, Pemegang Saham menyetujui perubahan komposisi the shareholders approved the change in the Company’s Board Direksi Perseroan. Dalam rapat tersebut, Perseroan menerima of Directors composition. In the meeting, the Company accepted pengunduran diri Bapak Nasarudin bin Nasir sebagai Direktur the resignation of Mr. Nasarudin bin Nasir as the President Utama, serta Bapak Jap Hartono dan Bapak Syafril Harahap Director, as well as Mr. Jap Hartono and Mr. Syafril Harahap as sebagai Direktur. Pengunduran diri ini berlaku efektif sejak Directors. These resignations were deemed as effective since ditutupnya rapat. the closing of the meeting. Sebagai tindak lanjut, rapat menyetujui pengangkatan Bapak As a follow-up action, the meeting approved the appointment Jap Hartono sebagai Direktur Utama dan Bapak Akhmad Faisyal of Mr. Jap Hartono as the Company’s President Director and sebagai Direktur Perseroan. Masa jabatan keduanya berlaku Mr. Akhmad Faisyal as the Director. They will serve the term of hingga RUPS Tahunan tahun 2029, dengan tetap memberikan office until the 2029 Annual GMS, while maintaining the rights hak kepada pemegang saham untuk memberhentikan sewaktu- of GMS to dismiss them at any time in line with applicable waktu sesuai ketentuan yang berlaku. regulations Dengan demikian, susunan Direksi Perseroan per akhir tahun Thus, the composition of the Company’s Board of Directors as of 2024 menjadi sebagai berikut. end of 2024 is as follows. Direktur Utama : Jap Hartono President Director : Jap Hartono Direktur : Akhmad Faisyal Director : Akhmad Faisyal Perubahan ini diharapkan dapat memperkuat struktur It is expected that this change will be able to strengthen kepemimpinan Perseroan dan mendukung strategi bisnis the Company’s leadership structure and supporting dalam mencapai pertumbuhan berkelanjutan. the business strategy to achieve a sustainable growth. 80 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Informasi Pemegang Saham
Shareholders Information
Kepemilikan Saham Perseroan
Company’s Share Ownership
Kepemilikan Saham Awal Tahun Kepemilikan Saham Akhir Tahun
Share Ownership at Beginning of Year Share Ownership at End of Year
Uraian Jumlah Saham Persentase Jumlah Saham Persentase
Description (Lembar Nilai Saham Kepemilikan (Lembar Nilai Saham Kepemilikan
Saham) Shares Value Ownership Saham) Shares Value Ownership
Number of (Rp) Percentage Number of (Rp) Percentage
Shares (Share) (%) Shares (Share) (%)
Modal Dasar /
32.100.000.000 3.210.000.000.000 32.100.000.000 3.210.000.000.000
Authorized Capital
Komposisi Pemegang Saham >5% / Composition of Shareholders >5%
PT Citra Borneo Indah 5.833.317.100 583.331.710.000 61,242 5.933.726.800 593.372.680.000 62,296
PT Putra Borneo Agro Lestari 915.499.308 91.549.930.800 9,612 767.401.044 76.740.104.400 8,057
Komposisi Pemegang Saham <5% / Composition of Shareholders <5%
Masyarakat (masing-masing
di bawah 5%) / Public (each 2.776.183.592 277.618.359.200 29,146 2.823.872.156 282.387.215.600 29,647
below 5%)
Total 9.525.000.000 952.500.000.000 100,000 9.525.000.000 952.500.000.000 100,000
Komposisi Pemegang Saham oleh Composition of Shareholders by Board of
Dewan Komisaris dan Direksi Commissioners and Board of Directors
Kebijakan Pengungkapan Informasi Information Disclosure Policy
Perseroan memastikan bahwa setiap anggota Dewan The Company ensures that every member of the Board of
Komisaris dan Direksi melaporkan kepemilikan atau perubahan Commissioners and Board of Directors reports their share
kepemilikan saham mereka dalam waktu 3 hari kerja setelah ownership or any change of ownership within 3 working days
transaksi, sesuai dengan Peraturan Otoritas Jasa Keuangan No. following the transaction, in line with Financial Services
4 Tahun 2024. Perseroan kemudian bertanggung jawab untuk Authority Regulation No. 4 of 2024. Further, the Company is
menyampaikan laporan tersebut kepada Otoritas Jasa Keuangan responsible to submit the report to Financial Services Authority
dalam waktu 5 hari kerja. Sepanjang tahun 2024, Perseroan within 5 working days. Throughout 2024, the Company routinely
secara rutin mengirimkan laporan bulanan terkait kepemilikan submit the monthly report of share ownership by the Board
saham Dewan Komisaris dan Direksi melalui e-reporting kepada of Commissioners and Board of Directors via e-reporting to
Otoritas Jasa Keuangan dan Bursa Efek Indonesia. the Financial Services Authority and Indonesia Stock Exchange.
2024 Annual Report 81
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PT Sawit Sumbermas Sarana Tbk.
Pengungkapan Kepemilikan Saham Share Ownership Disclosure
Informasi mengenai kepemilikan saham oleh Dewan Komisaris Information on share ownership by the Board of Commissioners
dan Direksi, diungkapkan sebagai berikut. and Board of Directors, is disclosed as follows.
Kepemilikan Saham Awal Tahun Kepemilikan Saham Akhir Tahun
Share Ownership at Beginning of Year Share Ownership at End of Year
Kepemilikan Tidak Kepemilikan Tidak
Kepemilikan Langsung Kepemilikan Langsung
Langsung Langsung
Direct Ownership Direct Ownership
Nama dan Indirect Ownership Indirect Ownership
Jabatan
Name and Jumlah Jumlah Jumlah Jumlah
Position Saham Persentase Saham Persentase Saham Persentase Saham Persentase
(Lembar Kepemilikan (Lembar Kepemilikan (Lembar Kepemilikan (Lembar Kepemilikan
Saham) Ownership Saham) Ownership Saham) Ownership Saham) Ownership
Number Percentage Number Percentage Number Percentage Number Percentage
of Shares (%) of Shares (%) of Shares (%) of Shares (%)
(Share) (Share) (Share) (Share)
Dewan Komisaris / Board of Commissioners
Bungaran Saragih
Komisaris Utama Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
President Nil Nil Nil Nil Nil Nil Nil Nil
Commissioner
Hoesen
Komisaris
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Independen
Nil Nil Nil Nil Nil Nil Nil Nil
Independent
Commissioner
Rimbun
Situmorang Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Komisaris Nil Nil Nil Nil Nil Nil Nil Nil
Commissioner
Direksi / Board of Directors
Jap Hartono
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Direktur Utama
Nil Nil Nil Nil Nil Nil Nil Nil
President Director
Akhmad Faisyal
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Direktur
Nil Nil Nil Nil Nil Nil Nil Nil
Director
Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Total
Nil Nil Nil Nil Nil Nil Nil Nil
Berdasarkan tabel tersebut, tidak terdapat anggota Dewan Based on the table, no member of the Company’s Board
Komisaris dan/atau Direksi Perseroan yang memiliki saham di of Commissioners and/or Board of Directors own share in
Emiten atau Perusahaan Publik, baik secara langsung maupun the Issuer or Public Company, either directly or indirectly.
tidak langsung.
Komposisi Pemegang Saham Berdasarkan Kepemilikan Lokal dan Asing
Composition of Shareholders Based on Local and Foreign Ownership
Kepemilikan Saham Awal Tahun Kepemilikan Saham Akhir Tahun
Share Ownership at Beginning of Year Share Ownership at End of Year
Status Pemegang Saham Jumlah Jumlah Saham Persentase Jumlah Jumlah Saham Persentase
Shareholders Status Pemegang (Lembar Kepemilikan Pemegang (Lembar Kepemilikan
Saham Saham) Ownership Saham Saham) Ownership
Number of Number of Percentage Number of Number of Percentage
Shareholders Shares (Share) (%) Shareholders Shares (Share) (%)
Kepemilikan Lokal / Local Ownership
Individu / Individual 3.452 83.297.300 0,875 3.152 77.089.641 0,809
Institusi / Institution
82 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Kepemilikan Saham Awal Tahun Kepemilikan Saham Akhir Tahun
Share Ownership at Beginning of Year Share Ownership at End of Year
Status Pemegang Saham Jumlah Jumlah Saham Persentase Jumlah Jumlah Saham Persentase
Shareholders Status Pemegang (Lembar Kepemilikan Pemegang (Lembar Kepemilikan
Saham Saham) Ownership Saham Saham) Ownership
Number of Number of Percentage Number of Number of Percentage
Shareholders Shares (Share) (%) Shareholders Shares (Share) (%)
Perseroan Terbatas /
30 7.734.951.113 81,207 30 7.435.984.260 78,068
Limited Liability Company
Bank 1 63.694.270 0,669 1 63.694.270 0,669
Asuransi / Insurance 4 66.432 0,001 2 128.200 0,001
Reksadana / Mutual Fund 20 66.170.716 0,695 20 73.284.242 0,769
Sub Total 3.507 7.948.179.831 83,455 3.205 7.650.180.613 80,317
Kepemilikan Asing / Foreign Ownership
Individu / Individual 9 605.600 0,006 9 605.600 0,006
Institusi / Institution 96 1.576.214.569 16,548 93 1.874.213.787 19,677
Sub Total 105 1.576.820.169 16,555 102 1.874.819.387 19,683
Total 3.612 9.525.000.000 100,000 3.307 9.525.000.000 100,000
10 Pemegang Saham Terbesar
10 Largest Shareholders
Kepemilikan
Pemegang Saham Jumlah Saham
Ownership Status
Shareholders Number of Shares
(%)
Pengendali
PT Citra Borneo Indah 5.933.726.800 62,296
Controlling
Pemegang Saham Non-Pengendali
PT Putra Borneo Agro Lestari 767.401.044 8,057
Non-Controlling Shareholder
Badan Usaha Asing
CGS-CIMB Securities (Singapore) Pte Ltd 85.787.000 0,901
Foreign Business Entity
Badan Usaha Asing
JPMCB NA RE - Blackrock INST TR CO N A I 25.916.300 0,272
Foreign Business Entity
Badan Usaha Asing
Citibank New York S/A Emerging Markets C 24.438.100 0,257
Foreign Business Entity
Reksadana
Reksa Dana Sucorinvest Premium Fund 15.987.100 0,168
Mutual Fund
Reksadana
Reksa Dana Treasure Saham Mantap 14.755.400 0,155
Mutual Fund
Badan Usaha Asing
HSBC Bank PLC S/A Abu Dhabi Investment A 12.974.972 0,136
Foreign Business Entity
Reksadana
Reksa Dana Indeks BNP Paribas Sri-Kehati 11.161.700 0,117
Mutual Fund
Masyarakat di Bawah 5%
2.632.851.584 27,641 -
Public Below 5%
2024 Annual Report 83
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PT Sawit Sumbermas Sarana Tbk.
Informasi Pemegang Saham Utama
dan/atau Pengendali
Information of Major and/or
Controlling Shareholders
Monica Putri Ernis Desidistrisna Jemmy Adriyanor Jery Borneo Putra
10% 60%
10% 40%
PT Prima Sawit PT Mandiri Indah
90% 40%
Borneo Lestari
PT Putra Borneo Agro
90% PT Agro Citra Mandiri 48,77% 0,01% 48,76% 60%
Lestari
1,23% 1,22%
PT Citra Borneo Indah
0,01%
62,296%
Masyarakat /
29,647% 8,057%
Public
Berdasarkan bagan tersebut, Pemegang Saham Utama dan Based on the chart, the Major and Controlling Shareholders
Pengendali Perseroan adalah PT Citra Borneo Indah (CBI), of the Company is PT Citra Borneo Indah (CBI), incorporated
yang didirikan oleh Haji Abdul Rasyid AS, dengan kepemilikan by Haji Abdul Rasyid AS, with 62.296% share ownership. CBI
saham sebesar 62,296%. CBI telah menjadi Pemegang Saham has been the Major and Controlling Shareholders since 2017,
Utama dan Pengendali sejak tahun 2017, setelah melakukan following the transaction to transfer 2,600,000,000 shares from
transaksi pengalihan saham sebanyak 2.600.000.000 lembar PT Mandiri Indah Lestari and PT Prima Sawit Borneo. Each of
dari PT Mandiri Indah Lestari dan PT Prima Sawit Borneo. the company transferred 1,300,000,000 shares, respectively,
Masing-masing perusahaan mengalihkan 1.300.000.000 lembar with a total transaction value of Rp1,937,000,000,-. This transfer
saham, dengan total nilai transaksi sebesar Rp1.937.000.000,-. of shares was recorded in Deed No. 18 dated October 16, 2017,
Pengalihan saham ini dicatat dalam Akta No. 18 tanggal 16 made by Notary Citra Buana Tungga, SH, MKn. This Deed was
Oktober 2017, yang dibuat oleh Notaris Citra Buana Tungga, SH, approved by Ministry of Law and Human Rights through Decree
MKn. Akta tersebut telah disahkan oleh Kementerian Hukum No. AHU-0021410.AH.01.02.Tahun2017 on the same date.
dan HAM melalui Surat Keputusan No. AHU-0021410.AH.01.02. This decision was made effective as of September 30, 2018.
Tahun 2017 pada tanggal yang sama. Keputusan ini mulai
berlaku efektif sejak 30 September 2018.
Sementara itu, pemegang manfaat utama (ultimate Meanwhile, the ultimate beneficial owner of the Company as of
beneficial owner) Perseroan per 31 Desember 2024 adalah December 31, 2024 is Mr. Jery Borneo Putra.
Bapak Jery Borneo Putra.
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Profil Perusahaan
Company Profile
Informasi lebih lanjut mengenai CBI diungkapkan sebagai berikut.
Further information on CBI is disclosed as follows.
PT Citra Borneo Indah (CBI)
Jl. H. Udan Said No. 47 Pangkalan Bun
Alamat
Kalimantan Tengah 74113
Address
T : (+62-532) 21297
• PT Prima Sawit Borneo : 48,77%
• PT Mandiri Indah Lestari : 46,76%
Kepemilikan Saham • PT Agro Citra Mandiri : 1,23%
Share Ownership • PT Putra Borneo Agro Lestari : 1,22%
• Jemmy Adriyanor : 0,01%
• Jery Borneo Putra : 0,01%
Dewan Komisaris / Board of Commissioners
Komisaris : Sunggu Situmorang
Commissioner
Direksi / Board of Directors
Kepengurusan
Direktur Utama : Jery Borneo Putra
Management
President Director
Direktur : Elvin Iswandy
Director
Direktur : Hendri Ratoe Bachtiar
Director
PT Citra Borneo Indah (CBI) didirikan pada 6 Mei 1999 di Pangkalan Bun, Kalimantan Tengah. Pendirian perusahaan ini
didasarkan pada Akta No. 5 tanggal 6 Mei 1999 dan telah mendapat pengesahan dari Direktorat Jenderal Hukum dan
Perundang-Undangan Departemen Kehakiman Republik Indonesia melalui Surat Keputusan Menteri Kehakiman Republik
Indonesia No. C-1549.17.HT.01.01.TH.99 pada tanggal 19 Agustus 1999.
Seiring dengan perkembangannya, CBI telah bertransformasi menjadi grup perusahaan besar yang memiliki jaringan usaha
yang kuat dan terdiversifikasi dalam 5 segmen industri, yaitu:
1. Perkebunan Kelapa Sawit;
2. Hilirisasi Industri Kelapa Sawit;
3. Kawasan Industri dan Pembangkit Tenaga Listrik;
4. Angkutan Laut; serta
5. Peternakan.
Seluruh segmen usaha CBI dikelola melalui Entitas Anak yang beroperasi di bawah naungan grup, dengan fokus pada
penerapan prinsip bisnis berkelanjutan dalam setiap aktivitas operasionalnya. CBI menempatkan kesejahteraan masyarakat
dan pelestarian lingkungan sebagai prioritas utama, sejalan dengan kontribusinya dalam mendorong pertumbuhan ekonomi
nasional, khususnya di Kalimantan Tengah. Komitmen ini diwujudkan melalui penciptaan lapangan pekerjaan yang signifikan
dan pengembangan berbagai sektor industri yang terintegrasi. Sebagai bagian dari visinya untuk menjadi perusahaan
perkebunan kelas dunia, CBI terus memperluas jaringan dan berinovasi, memastikan keberlanjutan dan daya saing yang
Profil Singkat
tinggi di tengah dinamika industri global.
Brief Profile
PT Citra Borneo Indah (CBI) was established on May 6, 1999 in Pangkalan Bun, Central Kalimantan. The company was
established with Deed No. 5, dated May 6, 1999 and approved by the Directorate General of Law and Legislation of
Ministry of Justice of the Republic of Indonesia through Decree of Minister of Justice of the Republic of Indonesia
No.C-1549.17. HT.01.01.TH.99 dated August 19, 1999.
CBI has developed into a large group of companies, with strong business network diversified in 5 industrial segments:
1. Palm Oil Plantations;
2. Downstream Palm Oil Industry;
3. Industrial Estate and Power Plants;
4. Sea Transportation; and
5. Farming.
All CBI’s business segments are managed by Subsidiaries operating under the group, that focus on implementing
the sustainable business principles in every operational activities. CBI prioritizes community welfare and environmental
preservation, in line with its contribution to drive the national economy, particularly in Central Kalimantan. This commitment
is realized through significant jobs creation and development of various integrated industrial sectors. As part of its vision to
become a world-class plantation company, CBI continues expanding its network and innovating, ensuring sustainability and
high competitiveness amidst the global industry dynamics.
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PT Sawit Sumbermas Sarana Tbk.
Struktur Grup Perusahaan
Company’s Group Structure
PT PUTRA BORNEO PT CITRA BORNEO
Masyarakat / Public
AGRO LESTARI INDAH
8,057% 62,296% 29,647%
99% 78,2% 99% 100% 100%
4% 4%
PT MITRA MENDAWAI PT CITRA BORNEO PT KALIMANTAN SSMS PLANTATION SSMS SUMBERMAS
INTERNATIONAL PTE
SEJATI UTAMA TBK SAWIT ABADI HOLDINGS PTE LTD LTD
PT SAWIT MULTI
1% 99%
UTAMA
PT TANJUNG SAWIT
1% 99%
ABADI
PT MIRZA PRATAMA
99% 1%
PUTRA
PT MENTENG
99% 1%
KENCANA MAS
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Company Profile
Informasi Entitas Anak dan/atau
Entitas Asosiasi
Information on Subsidiary and/or
Associated Entity
Hingga 31 Desember 2024, Perseroan memiliki 5 Entitas AS of December 31, 2024, the Company has 5 Direct Subsidiaries,
Anak dengan Kepemilikan Langsung, 5 Entitas Anak dengan 5 Indirect Subsidiaries, and 2 Associated Entities.
Kepemilikan Tidak Langsung, dan 2 Entitas Asosiasi.
Jumlah Aset
Tahun Kepemilikan
(Rp-Juta)
Bidang Beroperasi Ownership Status
Tahun Berdiri Total Assets
Nama Usaha Domisili Komersial (%) Operasi
Year of (Rp-Million)
Name Line of Domicile Year of Operation
Establishment
Business Commercial Status
Operation 2024 2023 2024 2023
Entitas Anak Kepemilikan Langsung / Direct Subsidiaries
PT Kalimantan Perkebunan Kotawaringin
Sawit Abadi dan pabrik Barat
(KSA) kelapa sawit West Beroperasi
2004 2005 99% 99% 5.389.196 4.951.871
Palm oil Kotawaringin Operating
plantations
and mill
PT Mitra Perkebunan Kotawaringin
Mendawai dan pabrik Barat
Sejati (MMS) kelapa sawit West
dan inti Kotawaringin
Palm oil Beroperasi
1996 2008 99% 99% 3.581.021 3.603.462
plantations Operating
and mill
and kernel
crushing
plant
SSMS Perusahaan Singapore
Plantation jasa
Holding Pte pendukung
Beroperasi
Ltd (SPH) bisnis 2017 2018 100% 100% 1.490.323 1.878.296
Operating
Business
support
service
Sawit Penjual Singapore
Sumbermas produk kelapa
International sawit Beroperasi
2018 2018 100% 100% 15 15
Pte Ltd (SSI) Wholesaler Operating
of palm oil
products
PT Citra Pertanian, Kotawaringin
Borneo Utama industri, dan Barat
Tbk (CBUT) perdagangan West Beroperasi
2013 2018 78,2% 78,2% 4.200.322 4.336.194
Agriculture, Kotawaringin Operating
industry, and
trading
Entitas Anak Kepemilikan Tidak Langsung Melalui KSA / Indirect Subsidiaries through KSA
PT Tanjung Perkebunan Kotawaringin
Sawit Abadi dan pabrik Barat
(TSA) kelapa sawit West Beroperasi
2004 2012 99% 99% 2.272.956 2.074.383
Palm oil Kotawaringin Operating
plantations
and mill
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PT Sawit Sumbermas Sarana Tbk.
Jumlah Aset
Tahun Kepemilikan
(Rp-Juta)
Bidang Beroperasi Ownership Status
Tahun Berdiri Total Assets
Nama Usaha Domisili Komersial (%) Operasi
Year of (Rp-Million)
Name Line of Domicile Year of Operation
Establishment
Business Commercial Status
Operation 2024 2023 2024 2023
PT Sawit Multi Perkebunan Kotawaringin
Utama (SMU) dan pabrik Barat
kelapa sawit West Beroperasi
2005 2012 99% 99% 1.969.508 1.707.597
Palm oil Kotawaringin Operating
plantations
and mill
Entitas Anak Kepemilikan Tidak Langsung Melalui MMS / Indirect Subsidiaries through MMS
PT Mirza Perkebunan Lamandau
Pratama Putra kelapa sawit Beroperasi
2004 2011 99% 99% 838.932 724.200
(MPP) Palm oil Operating
plantations
PT Menteng Perkebunan Pulang Pisau
Kencana Mas kelapa sawit Beroperasi
2005 2010 99% 99% 1.382.874 1.382.367
(MKM) Palm oil Operating
plantations
Entitas Anak Kepemilikan Tidak Langsung Melalui SPH / Indirect Subsidiaries through SPH
SSMS Jasa Singapore
Plantation Konsultasi
Singapore dan
Beroperasi
International Perdagangan 2017 2018 99% 99% 1.519.816 1.928.002
Operating
Pte Ltd (SPI) Consultancy
and Trading
Services
Entitas Asosiasi / Associated Entities
PT Surya Industri dan Kotawaringin
Borneo perdagangan Barat Beroperasi
2013 2018 49% 49% 955.875 1.035.551
Industri (SBI) Industry and West Operating
trading Kotawaringin
Profil Entitas Anak dan Entitas Asosiasi
Profiles of Subsidiaries and Associated Entities
Entitas Anak / Subsidiaries
PT KALIMANTAN SAWIT ABADI (KSA)
Jl. H. Udan Said No. 47 Didirikan pada 25 Maret 2004, Perseroan memiliki 99% saham KSA. KSA mulai beroperasi secara komersial
Pangkalan Bun, Kalimantan Tengah pada tahun 2005 dengan fokus utama pada pengelolaan perkebunan seluas 6.785,28 hektar dan pabrik kelapa
Indonesia 74113 sawit berkapasitas produksi 60 metrik ton tandan buah segar (TBS) per jam. Pada tahun 2024, Entitas Anak ini
T : (+62-532) 21297 mengelola aset senilai Rp5.389 miliar.
Established on March 25, 2004, the Company owns 99% of KSA shares. KSA started its of commercial operations
in 2005 with primary focus on palm oil plantation management of 6,785.28 ha and palm oil mill with production
capacity of 60 metric tons of Fresh Fruit Bunches (FFB) per hour. In 2024, this Subsidiary managed total assets
of Rp5,389 billion.
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PT MITRA MENDAWAI SEJATI (MMS)
Jl. H. Udan Said No. 47 Didirikan pada 6 Mei 1999, Perseroan memiliki 99% saham di MMS. MMS mulai beroperasi secara komersial
Pangkalan Bun, Kalimantan Tengah pada tahun 2008 dengan fokus utama pada pengelolaan perkebunan seluas 10.347,18 hektar, pabrik kelapa
Indonesia 74113 sawit berkapasitas produksi 60 metrik ton TBS per jam, dan pengolahan inti sawit sebesar 200 metrik ton/hari
T : (+62-532) 21297 di Kotawaringin Barat. Pada tahun 2024, MMS mengelola aset senilai Rp3.581 miliar.
Established on May 6, 1999, the Company owns 99% of MMS shares. MMS started its of commercial operations
in 2008 with primary focus on palm oil plantation management of 10,347.18 ha, palm oil mill with production
capacity of 60 metric tons of FFB per hour, and palm kernel mill of 200 metric tons/day in West Kotawaringin.
In 2024, MMS managed total assets of Rp3,581 billion.
SSMS PLANTATION HOLDING PTE LTD (SPH)
One Marina Boulevard #28-00, SPH didirikan oleh Perseroan pada 12 Juli 2017 untuk mendukung ekspansi ke pasar global. Perseroan
Singapura 018989 sepenuhnya (100%) memiliki saham SPH, yang berbasis di Singapura. SPH juga didirikan untuk mendukung
penerbitan obligasi sebesar US$300 juta di Singapore Exchange Securities Trading Ltd (SGX) pada 24 Januari
2018 dan mulai beroperasi secara komersial pada tahun yang sama. Pada tahun 2024, SPH mengelola aset
senilai Rp1.490 miliar.
The Company established SPH on July 12, 2017, to support expansion into the capital market. The Company fully
owned (100%) SPH shares, based in Singapore. SPH was also founded to support US$300 million Bond issuance
on Singapore Exchange Securities Trading Ltd (SGX) on January 24, 2018 and started its commercial operations
in the same year. In 2024, SPH managed total assets of Rp1,490 billion.
SAWIT SUMBERMAS INTERNATIONAL PTE LTD (SSI)
8 Eu Tong Sen Street #21-95, Pada 31 Desember 2018, Perseroan mendirikan Sawit Sumbermas International Pte Ltd (SSI) untuk mendukung
The Central, Singapura 059818 kegiatan grup perusahaan, khususnya dalam penjualan kelapa sawit. Pada tahun 2024, SSI mengelola aset
senilai Rp0,015 miliar.
On December 31, 2018, the Company established Sawit Sumbermas International Pte. Ltd. (SSI) to support its
business, particularly in palm oil trading. In 2024, SSI managed total assets of Rp0.015 billion.
PT CITRA BORNEO UTAMA TBK (CBUT)
ASDP/Pelabuhan Roro Tempenek Perseroan meningkatkan kepemilikan sahamnya sebesar 13% saham PT Citra Borneo Utama Tbk (CBUT)
Kel. Kumai Hulu, Kec. Kumai senilai Rp600.000.000,- berdasarkan Akta Perjanjian Notaris No. 74 oleh Dr. Tintin Surtini, SH, MH, MKn pada
Kab. Kotawaringin Barat 29 Desember 2020. Pada tahun 2023, Perseroan menyetujui penyelesaian sebagian utang PT Citra Borneo Indah
T : (+62-532) 21297 (CBI) melalui pengalihan saham CBI di CBUT kepada Perseroan. Dengan demikian, total kepemilikan saham
Perseroan di CBUT mencapai 78,22%, yang terdiri dari 70,22% saham yang dimiliki langsung, 4% tidak langsung
melalui KSA, dan 4% tidak langsung melalui MMS. CBUT, yang bergerak di bidang pengolahan minyak kelapa
sawit, mulai beroperasi secara komersial pada tahun 2018. Hingga akhir tahun 2024, Perseroan memiliki
70,22% saham CBUT dengan nilai aset yang dikelola sebesar Rp4.200 miliar.
The Company has increased its shareholding in PT Citra Borneo Utama Tbk (CBUT) by 13% for Rp600,000,000
under Notarial Deed No. 74 made by Notary Dr. Tintin Surtini, S.H, MH, Mkn on December 29, 2020. In 2023, the
Company approved partial debt settlement of PT Citra Borneo Indah (CBI) through transfer of CBI shares in CBUT to
the Company. Thus, the Company’s total share ownership in CBUT is 78.22% where 70.22% share owned
directly, 4% share owned indirectly via KSA, and 4% share owned indirectly via MMS. CBUT, engaging in palm oil
processing, started its commercial operations in 2018. As of end of 2024, the Company owns 70.22% of CBUT
shares and managed total assets of Rp4,200 billion.
PT TANJUNG SAWIT ABADI (TSA)
Jl. H. Udan Said No. 47 TSA didirikan pada 2 Desember 2003 dan mulai beroperasi secara komersial pada tahun 2012. TSA bergerak
Pangkalan Bun, Kalimantan Tengah di bidang pengelolaan perkebunan seluas 14.483,56 hektar dan memiliki pabrik kelapa sawit dengan kapasitas
Indonesia 74113 produksi 60 metrik ton TBS per jam. Perseroan mengakuisisi 99% saham TSA pada tahun 2015. Pada akhir
T : (+62-532) 21297 tahun 2024, TSA mengelola aset senilai Rp2.273 miliar.
TSA was established on December 2, 2003 and started commercial operations in 2012. TSA manages 14,483.56
ha palm oil plantation, a palm oil mill with production capacity of 60 metric tons of FFB per hour. The Company
acquired 99% of TSA shares in 2015. As of end of 2024, TSA managed total assets of Rp2,273 billion.
PT SAWIT MULTI UTAMA (SMU)
Jl. H. Udan Said No. 47 SMU didirikan pada 16 Februari 2004 dan diakuisisi oleh Perseroan pada tahun 2015 dengan kepemilikan
Pangkalan Bun, Kalimantan Tengah 99% saham. SMU mulai beroperasi secara komersial pada tahun 2012 dan bergerak di bidang pengelolaan
Indonesia 74113 perkebunan seluas 16.343,62 hektar, serta memiliki pabrik kelapa sawit dengan kapasitas produksi 75 metrik
T : (+62-532) 21297 ton TBS per jam. Pada tahun 2024, SMU mengelola aset senilai Rp1.970 miliar.
SMU was established on February 16, 2004 and acquired by the Company in 2015 with 99% of share ownership.
SMU started its commercial operations in 2012 and manages 16,343.62 ha palm oil plantation, a palm oil mill
with production capacity of 75 metric tons of FFB per hour. In 2024, SMU managed total assets of Rp1,970 billion.
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PT Sawit Sumbermas Sarana Tbk.
PT MIRZA PRATAMA PUTRA (MPP)
Jl. Pakunegara RT. 04 Lt. 2 Pada tahun 2015, Perseroan mengakuisisi 99% saham MPP. MPP didirikan pada 9 Juni 2004 dan bergerak di
Kec. Arut Selatan bidang pengelolaan perkebunan kelapa sawit seluas 6.114,46 hektar, serta memiliki pabrik dengan kapasitas
Kab. Kotawaringin Barat, produksi 60 metrik ton TBS per jam. MPP mulai beroperasi secara komersial pada tahun 2011. Pada tahun 2024,
Kalimantan Tengah MPP mengelola aset senilai Rp839 miliar.
T : (+62-532) 21297 In 2015, the Company acquired 99% of MPP shares. MPP was established on June 9, 2004 and manages 6,114.46
ha palm oil plantation, a palm oil mill with production capacity of 60 metric tons of FFB per hour. MPP started
its commercial operations in 2011. In 2024, MPP managed total assets of Rp839 billion.
PT MENTENG KENCANA MAS (MKM)
Jl. Pakunegara RT. 04 Lt. 2 MKM, yang didirikan pada 15 November 2005, fokus pada pengelolaan perkebunan kelapa sawit dengan luas
Kec. Arut Selatan, lahan mencapai 16.402,18 hektar serta pabrik berkapasitas produksi 60 metrik ton TBS per jam. Operasi
Kab. Kotawaringin Barat, komersial MKM dimulai pada tahun 2010, dan pada tahun 2015, Perseroan secara tidak langsung mengakuisisi
Kalimantan Tengah 99% saham perusahaan ini. Hingga tahun 2024, MKM mengelola aset dengan nilai mencapai Rp1.383 miliar.
T : (+62-532) 21297 Established on November 15, 2005, MKM manages 16,402.18 ha of palm oil plantation, a palm oil mill with
production capacity of 60 metric tons of FFB per hour. MKM started commercial operations in 2010 and in 2015
the Company has indirectly acquired 99% ownership of the company. As of 2024, MKM managed total assets of
Rp1,383 billion.
SSMS PLANTATION INTERNASIONAL PTE LTD (SPI)
One Marina Boulevard #28- 00, Perseroan mendirikan SPI pada 12 Juli 2017 di Singapura dengan kepemilikan penuh (100%) untuk
Singapura 018989 mengembangkan layanan konsultasi dan perdagangan. Perusahaan ini memulai kegiatan komersialnya pada
tahun 2018. Hingga tahun 2024, SPI tercatat mengelola aset dengan nilai sebesar Rp1.520 miliar.
The Company established SPI in Singapore on July 12, 2017, with full ownership (100%) to develop
the consultancy and trading services. SPI started its commercial operations in 2018. As of 2024, SPI recorded
total assets of Rp1,520 billion under its management.
Entitas Asosiasi / Associated Entities
PT SURYA BORNEO INDAH (SBI)
Jl. H. Udan Said No. 47 Pada 14 Agustus 2019, Perseroan memperoleh 49% saham di PT Surya Borneo Industri (SBI) melalui konversi
Kel. Baru, Kec. Arut Selatan pinjaman dan piutang senilai Rp739.301.579. SBI, yang bergerak dalam industri dan perdagangan, telah
Kabupaten Kotawaringin Barat memulai operasionalnya sejak tahun 2018. Hingga akhir tahun 2024, Perseroan memegang 49% saham SBI
T : (+62-532) 21297 dan perusahaan ini mengelola aset dengan nilai Rp956 miliar.
On August 14, 2019, the Company acquired 49% of PT Surya Borneo Industri (SBI) shares through conversion
of loans and receivables of Rp739,301,579. Started its commercial operations in 2018, SBI engaged in industry
and trading. As of end of 2024, the Company holds 49% SBI shares and it managed total assets of Rp956 billion.
Kronologi Pencatatan Saham
Chronology of Share Listing
Perseroan melaksanakan Penawaran Umum Perdana The Company conducted an Initial Public Offering (IPO)
Saham (Initial Public Offering/IPO) setelah memperoleh Surat after obtaining an Effective Statement from Board of
Pernyataan Efektif dari Dewan Komisioner Otoritas Jasa Commissioners of the Financial Services Authority (OJK)
Keuangan (OJK) melalui Surat No. S-393/D.04/2013. Dalam through Letter No. S-393/D.04/2013. In the IPO, the Company
pelaksanaan IPO, Perseroan menawarkan 1.500.000.000 saham offered 1,500,000,000 common shares or equivalent to
biasa atau setara dengan 15,7% dari modal ditempatkan dan 15.7% of the issued and fully paid-in capital, at a nominal
disetor penuh, dengan nilai nominal Rp100,- per lembar dan value of Rp100 per share and an exercise price of Rp670
harga pelaksanaan Rp670,- per lembar. Dari total saham per share. Of the total shares offered, 150,000,000 shares
yang dilepas, 150.000.000 saham dialokasikan untuk Program are allocated for Employee Stock Allocation Program. It
Alokasi Saham Karyawan (Employee Stock Allocation Program). was stipulated in the Decree of the Board of Directors
Ketentuan ini tertuang dalam Surat Keputusan Direksi No. Dir.Kom/IPOESA/001/VIII/2013 dated September
No. Dir.Kom/IPOESA/001/VIII/2013 tanggal 19 September 2013. 19, 2013. On December 12, 2013, all of the Company shares
Pada 12 Desember 2013, seluruh saham Perseroan resmi have been officially listed in the Indonesia Stock Exchange,
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Company Profile
tercatat di Bursa Efek Indonesia, dengan jumlah pemegang with a total number of shareholders more than 1,200
saham melebihi 1.200 orang. Kronologi pelaksanaan IPO individuals. The chronology of IPO is explained as follows.
diuraikan sebagai berikut.
Nilai Jumlah Saham Jumlah Saham
Harga
Tanggal Nominal Diterbitkan Beredar
Tindakan Korporasi Penawaran
Pencatatan Nominal (Lembar Saham) (Lembar Saham)
Corporate Action Offer Price
Listing Date Value Number of Issued Number of Outstanding
(Rp)
(Rp) Shares (Share) Shares (Share)
Sebelum IPO
- - - - 8.025.000.000
Before IPO
3-5 Desember 2013 Penawaran Umum Perdana
100 670 1.500.000.000 -
December 3-5, 2013 Initial Public Offering
12 Desember 2013 Pencatatan Saham di Bursa Efek Jakarta
- - 1.500.000.000 9.525.000.000
December 12, 2013 Share Listing on Jakarta Stock Exchange
Kronologi Obligasi dan Efek Lainnya
Chronology of Bond and Other Securities
Perseroan, melalui Entitas Anak, SSMS Plantation Holding Pte The Company, through a subsidiary, SSMS Plantation Holding
Ltd, menerbitkan obligasi global senilai US$300 juta dengan Pte. Ltd., issued a global bond of US$300 million with 7.75%
tingkat bunga 7,75% dan tenor 5 tahun. Obligasi ini resmi interest rate and 5 years tenor. The bond were officially listed
terdaftar di The Singapore Exchange (SGX) pada 24 Januari 2018 on The Singapore Exchange Securities Trading Ltd (SGX) on
dan mengalami oversubscription. Dalam proses penerbitan, The January 24, 2018 and was oversubscribed. In the issuance
Bank of New York Mellon Cabang London bertindak sebagai process, The Bank of New York Mellon London Branch acted as
wali amanat. Sebagian besar dana hasil penerbitan obligasi the trustee. Most of the proceed from the issuance of the bond
digunakan untuk melunasi utang bank, sementara 3,4% (setara was used to pay off the bank debt, while 3.4% (equal to US$10
dengan US$10 juta) dialokasikan untuk mendanai berbagai million) was allocated to finance various Company sustainability
program keberlanjutan Perseroan. programs.
Pada tahun 2022, Perseroan melakukan buyback sebagian In 2022, the Company conducted partial buyback of its bond and
obligasi, dan pada tahun 2023, seluruh obligasi global in 2023, all of the US$300 million global bond issued in 2018 has
senilai US$300 juta yang diterbitkan pada 2018 telah dilunasi been fully paid off.
sepenuhnya.
Kronologi Penerbitan Obligasi Global
Global Bond Issuance Chronology
Uraian Kegiatan Total Tanggal Pelaksanaan
List of Activities (dalam US$) / (in US$) Implementation Date
Masa Penawaran Obligasi 23 Januari 2018
300.000.000
Bond Booking Period January 23, 2018
Pencatatan Obligasi di SGX 24 Januari 2018
300.000.000
Bond Listing in SGX January 24, 2018
Pembayaran Suku Bunga I ke Bank of New York Mellon Cabang New York 23 Juli 2018
11.625.000
Payment of Interest Rate I to Bank of New York Mellon, New York Branch July 23, 2018
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PT Sawit Sumbermas Sarana Tbk.
Uraian Kegiatan Total Tanggal Pelaksanaan
List of Activities (dalam US$) / (in US$) Implementation Date
Pembayaran Suku Bunga II ke Bank of New York Mellon Cabang New York 23 Januari 2019
11.625.000
Payment of Interest Rate II to Bank of New York Mellon, New York Branch January 23, 2019
Pembayaran Suku Bunga III ke Bank of New York Mellon Cabang New York 23 Juli 2019
11.625.000
Payment of Interest Rate III to Bank of New York Mellon, New York Branch July 23, 2019
Pembelian Kembali Obligasi Global 14 Juli 2022
233.752.500
Global Bond Buyback July 14, 2022
Pelunasan Obligasi Global Senilai US$300 juta atau setara Rp4,5 triliun 23 Januari 2023
40.275.000
Paid off Global Bond Worth US$300 million or Equal to Rp4.5 trillion January 23, 2023
Informasi Kantor Akuntan Publik
Public Accounting Firm Information
Berdasarkan hasil RUPS Tahunan yang diselenggarakan Based on the Company’s Annual GMS, held on April 25, 2024,
pada 25 April 2024 dan atas rekomendasi dari Dewan and recommendation from the Board of Commissioner,
Komisaris, Perseroan menunjuk Kantor Akuntan Publik (KAP) the Company appointed Public Accounting Firm (KAP)
Purwantono, Sungkoro & Surja sebagai auditor untuk Laporan Purwantono, Sungkoro & Surja to audit the Consolidated
Keuangan Konsolidasian tahun buku 2024. Akuntan Publik yang Financial Statements for the 2024 Financial Year. The Public
bertanggung jawab dalam audit ini adalah Agung Purwanto. Accountant in charge of this audit is Agung Purwanto. The scope
Lingkup jasa yang diberikan oleh KAP tersebut terbatas pada of services provided by the KAP is limited to audit Company’s
audit Laporan Keuangan Konsolidasian Perseroan untuk tahun Consolidated Financial Statements for the 2024 Financial Year,
buku 2024, tanpa adanya pemberian jasa lain di luar audit without provision of other services outside the audit. Following
tersebut. Berikut adalah daftar KAP yang telah mengaudit are list of KAP’s that audited the Company’s Consolidated
Laporan Keuangan Konsolidasian Perseroan dalam enam Financial Statements in the last six years.
tahun terakhir.
Tahun Kantor Akuntan Publik Akuntan Publik
Public Accounting Firm Public Accountant Biaya
Buku Opini
Fee
Financial Nama Kantor Akuntan Publik No. Izin No. Izin Opinion
Auditor (Rp)
Year Name of Public Accounting Firm License No. License No.
Wajar dalam semua
Purwantono, Sungkoro & Surj hal yang material
2024 603/KM.1/2015 Agung Purwanto AP.0687 4.000.000.000
(Ernst & Young Indonesia) Fair in all material
respects
Wajar dalam semua
Purwantono, Sungkoro & Surja hal yang material
2023 603/KM.1/2015 Agung Purwanto AP.0687 3.850.000.000
(Ernst & Young Indonesia) Fair in all material
respects
Wajar dalam semua
Purwantono, Sungkoro & Surja hal yang material
2022 603/KM.1/2015 Agung Purwanto AP.0687 3.700.000.000
(Ernst & Young Indonesia) Fair in all material
respects
Wajar dalam semua
Purwantono, Sungkoro & Surja hal yang material
2021 603/KM.1/2015 Agung Purwanto AP.0687 3.200.000.000
(Ernst & Young Indonesia) Fair in all material
respects
Wajar dalam semua
Purwantono, Sungkoro & Surja hal yang material
2020 603/KM.1/2015 Deden Riyadi AP.0692 3.600.000.000
(Ernst & Young Indonesia) Fair in all material
respects
92 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
Lembaga/Profesi Penunjang Pasar Modal
Capital Market Supporting Institutions/Professions
Akuntan Publik dan Kantor Akuntan Publik / Pengawas Pasar Modal / Capital Market Supervisor
Public Accountant and Public Accounting Firm
Nama Perusahaan Otoritas Jasa Keuangan
Nama Perusahaan Purwantono, Sungkoro & Surja (Ernst & Company Name Financial Services Authority
Company Name Young Indonesia)
Alamat Gedung Soemitro Djojohadikusumo/
Alamat Gedung Indonesia Stock Exchange/ Address Soemitro Djojohadikusumo Building
Address Indonesia Stock Exchange Building, Tower Jl. Lapangan Banteng Timur 2-4
II, Lt. 7 Jakarta 10710
Jl. Jenderal Sudirman kav. 52-53
Jakarta Selatan 12190 Indonesia Jasa yang Diberikan Sebagai regulator yang melakukan
Services Provided pengawasan dan menerbitkan peraturan
Jasa yang Diberikan Mengaudit Laporan Keuangan Konsolidasian terkait pasar modal
Services Provided Perseroan untuk tahun buku 2024 As regulator who supervises and issues the
Audit the Company’s Consolidated Financial capital market related regulation
Statements for the 2024 Financial Year
Biaya
Rp150.000.000,-
Biaya Fee
Rp4.000.000.000,-
Fee
Periode Penugasan
2024
Periode Penugasan Assignment Period
2024
Assignment Period
Bursa Efek Indonesia / Indonesia Stock Exchange
Jasa Kustodian Saham / Stock Custodian Services
Nama Perusahaan
PT Bursa Efek Indonesia
Nama Perusahaan Company Name
PT Kustodian Sentral Efek Indonesia
Company Name
Alamat Gedung Bursa Efek Indonesia/Indonesian
Alamat Gedung Bursa Efek Indonesia/Indonesia Address Stock Exchange Building, Tower 1
Address Stock Exchange Building, Tower 1, Lt. 5 Jl. Jenderal Sudirman Kav. 52-53
Jl. Jenderal Sudirman kav. 52-53 Jakarta 12190, Indonesia
Jakarta Selatan 12190 Indonesia
Jasa yang Diberikan Menyediakan infrastruktur perdagangan
Jasa yang Diberikan Jasa Penyimpanan Saham/Bank Kustodian Services Provided dan pencatatan efek
Services Provided Stock Custody Services/Custodian Bank Providing trading infrastructure and
securities listing
Biaya
Rp11.000.000,-
Fee Biaya
Rp277.500.000,-
Fee
Periode Penugasan
2024
Assignment Period Periode Penugasan
2024
Assignment Period
Biro Administrasi Efek / Stock Administration Bureau
Nama Perusahaan
PT Datindo Entryco
Company Name
Alamat Jl. Hayam Wuruk No. 28
Address Jakarta 10120, Indonesia
T : +62 21 350 8077
F : +62 21 350 8078
E : dm@datindo.com
Jasa yang Diberikan Jasa Administrasi Saham Pasar Sekunder,
Services Provided berupa pencatatan Daftar Pemegang Saham
dan pencatatan atas perubahan-perubahan
pada Daftar Pemegang Saham atas nama
perusahaan yang tercatat di Bursa Efek
Indonesia
Secondary Market Stock Administration
Services, in the form of recording the list of
Shareholders and recording changes to the
list of Shareholders on behalf of companies
listed on the Indonesia Stock Exchange
Biaya
Rp43.600.000,-
Fee
Periode Penugasan
2024
Assignment Period
2024 Annual Report 93
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PT Sawit Sumbermas Sarana Tbk.
Informasi pada Situs Web Perseroan
Information on the Company Website
Perseroan memastikan kepatuhan terhadap Peraturan Otoritas The Company ensures compliance with the Financial Services
Jasa Keuangan No. 8/POJK.04/2015 tentang Situs Web Emiten Authority Regulation No. 8/POJK.04/2015 on Website of Issuer
atau Perusahaan Publik dengan menyediakan situs web resmi or Public Company with an official website www.ssms.co.id.
di www.ssms.co.id. Situs ini memuat informasi yang terbaru, This website has the latest, accurate and trusted information
akurat, dan terpercaya serta dapat diakses oleh seluruh and is accessible by all stakeholders. Available in bilingual
pemangku kepentingan. Disajikan dalam format bilingual, situs format, this website supports information disclosure and meets
web ini mendukung keterbukaan informasi dan memenuhi the needs of shareholders as well as other stakeholders in a
kebutuhan pemegang saham serta pemangku kepentingan transparent and sustainable manner.
lainnya secara transparan dan berkesinambungan.
Cakupan Informasi Ketersediaan Keterangan
Information Scope Availability Description
Informasi Pemegang Saham sampai dengan pemilik akhir
individu. Informasi ini tersedia pada laman Tentang Kami > Struktur Kami.
Shareholders Information up to the individual ultimate This Information is available on the Who We Are tab > Our Structure.
beneficial owner.
Informasi ini tersedia pada laman More > Tata Kelola > Dokumen
Isi Kode Etik. Perusahaan > Kode Etik Perusahaan.
Content of the Code of Conduct. This Information is available on the More tab > Governance >
Company Documents > Company Code of Conduct.
Informasi Rapat Umum Pemegang Saham (RUPS) paling
kurang meliputi bahan mata acara yang dibahas dalam
RUPS, ringkasan risalah RUPS, dan informasi tanggal
penting yaitu tanggal pengumuman RUPS, tanggal
pemanggilan RUPS, tanggal RUPS, serta tanggal ringkasan
Informasi ini tersedia pada laman More > RUPS > Keputusan RUPS.
risalah RUPS diumumkan.
This Information is available on the More tab > RUPS > RUPS
Information regarding General Meeting of Shareholders
Result.
(GMS) to include at least meeting agenda discussed in
the GMS, summary of GMS minutes, and information on
important dates, namely the date of GMS announcement,
date of GMS invitation, date of GMS, and date of summary of
GMS minutes announced.
Informasi ini tersedia pada laman Hubungan Investor > Pernyataan
Laporan Keuangan Tahunan terpisah (5 tahun terakhir). Keuangan.
Individual Financial Statements (last 5 years). This information is available on the Investor Relations tab >
Financial Statement.
Profil Dewan Komisaris dan Direksi. Informasi ini tersedia pada laman More > Manajemen.
Profile of Board of Commissioners and Board of Directors. This Information is available on the More tab > Management.
Piagam/Charter Dewan Komisaris, Direksi, Komite-komite,
Informasi ini tersedia pada laman More > Tata Kelola > Charter.
dan Unit Audit Internal.
This Information is available on the More tab > Governance >
Charter of the Board of Commissioners, Board of Directors,
Charter.
Committees, and Internal Audit Unit.
94 Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
2024 Annual Report 95
Page 98
96 Laporan Tahunan 2024
Page 99
Analisis dan
Pembahasan
Manajemen
Management Discussion
and Analysis
Perseroan berhasil menjaga ketahanan
operasional di tengah fluktuasi ekonomi global
dan tantangan industri melalui strategi efisiensi
dan optimalisasi rantai pasok. Di tengah
kondisi yang menantang, Perseroan mencatat
penurunan produksi, namun tetap fokus pada
penguatan daya saing melalui diversifikasi
produk dan pengembangan sektor hilir, serta
terus menjaga keberlanjutan bisnis di industri
kelapa sawit.
The Company maintained its operational
resilience amidst global economic fluctuations
and industry challenges by implementing
strategies focused on efficiency and supply chain
optimization. Despite a decline in production, the
Company remained focused on strengthening
competitiveness through product diversification
and downstream development, while continuing
to uphold business sustainability in the palm oil
industry.
2024 Annual Report 97
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PT Sawit Sumbermas Sarana Tbk.
Tinjauan Perekonomian dan Industri
Overview of the Economy and Industry
Analisis Kondisi Perekonomian Global Analysis of Global and National
dan Nasional Economic Conditions
Sepanjang tahun 2024, ekonomi global menghadapi dinamika Throughout 2024, the global economy faced increased
dengan ketidakpastian yang meningkat. Pertumbuhan ekonomi uncertainty. Global economic growth was recorded at 3.2%
global tercatat sebesar 3,2% pada tahun 2024. Meskipun in 2024. Nevertheless, the global economy continues to face
demikian, perekonomian global masih menghadapi tantangan challenges such as geopolitical tensions, climate change, debt
seperti ketegangan geopolitik, perubahan iklim, tekanan utang pressures in developing countries, and rising protectionism,
di negara berkembang, dan peningkatan proteksionisme yang which may constrain global economic growth potential. ASEAN
dapat menekan potensi pertumbuhan ekonomi global. ASEAN demonstrated stronger resilience, while Europe and the
menunjukkan ketahanan yang lebih baik, sementara Eropa United States experienced slowdowns due to political risks
dan Amerika Serikat menghadapi perlambatan akibat risiko and protectionist measures. China faced pressure from weak
politik dan proteksionisme. Tiongkok mengalami tekanan dari domestic demand and a property crisis, while India continued to
lemahnya permintaan domestik dan krisis properti, sementara grow, albeit at a slower pace due to food inflation[¹].
India tetap tumbuh meski melambat karena inflasi pangan[¹].
Aktivitas manufaktur global sempat mengalami kontraksi Global manufacturing activity experienced contraction for four
selama empat bulan berturut-turut, namun kembali ke ambang consecutive months but returned to the expansion threshold at
ekspansi pada level 50 di bulan November 2024. Eropa dan a level of 50 in November 2024. Europe and the United States
Amerika Serikat masih mengalami kontraksi yang dipicu oleh remained in contraction, driven by weak new orders due to
lemahnya tingkat pesanan baru akibat permintaan global yang low global demand. Toward the end of the year, most global
rendah. Menjelang akhir tahun, sebagian besar komoditas commodity prices, except for crude palm oil (CPO), tended to
global, kecuali minyak kelapa sawit (crude palm oil/CPO), weaken across the energy, food, and mining sectors[²].
cenderung mengalami pelemahan, baik pada komoditas di
sektor energi, pangan, maupun tambang[²].
Di tengah berbagai dinamika tersebut, perekonomian Indonesia Amid these dynamics, Indonesia’s economy showed resilience
menunjukkan daya tahan dengan pertumbuhan sebesar 5,03% with growth of 5.03% in 2024. This achievement was supported by
pada tahun 2024. Capaian ini didorong oleh permintaan domestik strong domestic demand, stable prices, increased investment,
yang kuat, stabilitas harga, peningkatan investasi, dan kinerja and improved export performance[³]. Export performance
ekspor yang membaik[³]. Kinerja ekspor melanjutkan tren continued its upward trend through November 2024, driven
peningkatan hingga November 2024, terutama didorong oleh primarily by a 2.7% year-on-year increase in oil and gas exports
kenaikan ekspor migas sebesar 2,7% (year-on-year, FOB, USD) dan (FOB, USD) and a 9.5% year-on-year increase in non-oil and gas
ekspor nonmigas sebesar 9,5% (year-on-year, FOB, USD) [²]. exports (FOB, USD) [²].
Peningkatan ekspor nonmigas ditopang oleh beberapa The increase in non-oil and gas exports was supported by
komoditas utama, seperti minyak kelapa sawit olahan (refined several key commodities, such as refined palm oil, iron and
palm oil), besi dan baja (terutama feronikel), nikel beserta steel (mainly ferronickel), nickel and its derivatives, machinery
turunannya, mesin dan perlengkapan elektrik, serta alas kaki[²]. and electrical equipment, as well as footwear[²]. Throughout
Selama tahun 2024, inflasi juga terkendali dalam rentang 2024, inflation remained under control within the range of
2,5±1%, nilai tukar rupiah terjaga, dan Neraca Pembayaran 2.5±1%, the rupiah exchange rate was stable, and Indonesia’s
Indonesia (NPI) mencatatkan surplus[¹]. Selain itu, sektor- Balance of Payments (BoP) recorded a surplus[¹]. In addition,
sektor utama seperti industri pengolahan, perdagangan, key sectors such as manufacturing, trade, construction, and
konstruksi, dan pariwisata terus berkembang[³]. tourism continued to grow[³].
Sumber: Sources:
[1]
Laporan Perekonomian Indonesia 2024 – Bank Indonesia. [1]
Indonesia Economic Report 2024 – Bank Indonesia.
[2]
Tinjauan Ekonomi, Keuangan, & Fiskal Edisi IV Tahun 2024 – Kementerian [2]
Economic, Financial, and Fiscal Review Edition IV 2024 – Ministry of Finance of
Keuangan Republik Indonesia. the Republic of Indonesia.
[3]
Laporan Pertumbuhan Ekonomi Indonesia Triwulan IV-2024 – Badan Pusat [3]
Indonesia Economic Growth Report Quarter IV-2024 – Statistics Indonesia.
Statistik.
98 Laporan Tahunan 2024
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Analisis Industri Kelapa Sawit dan Posisi Analysis of the Palm Oil Industry and
Perseroan di Industri the Company’s Position in the Industry
Kelapa sawit tetap menjadi salah satu komoditas ekspor utama Palm oil remains one of Indonesia’s key export commodities,
Indonesia, memainkan peran penting dalam perekonomian playing a significant role in the national economy. As of September
nasional. Hingga September 2024, kinerja ekspor non-migas 2024, Indonesia’s non-oil and gas export performance reached
Indonesia mencapai USD181,14 miliar, dengan ekspor lemak USD181.14 billion, with exports of animal/vegetable fats and
dan minyak hewani/nabati, yang didominasi oleh produk oils—dominated by palm oil derivative products—contributing
turunan kelapa sawit, menyumbang USD14,43 miliar[¹]. USD14.43 billion[¹].
Pada tahun 2024, harga minyak sawit mentah (CPO) mengalami In 2024, crude palm oil (CPO) prices experienced fluctuations.
fluktuasi. Hingga Desember 2024, Harga Referensi (HR) CPO As of December 2024, the CPO Reference Price (HR) showed
menunjukkan tren peningkatan, menjauhi ambang batas an upward trend, moving away from the threshold of USD680
USD680 per metrik ton. Peningkatan HR CPO ini dipengaruhi per metric ton. This increase in the CPO Reference Price was
oleh berbagai faktor, termasuk peningkatan permintaan dari driven by various factors, including rising demand from India,
India, Eropa, dan Amerika Utara, yang tidak diimbangi oleh Europe, and North America, which was not matched by global
produksi global. Selain itu, penurunan produksi, kebijakan production. In addition, lower production levels, temporary
larangan sementara ekspor CPO dari beberapa negara export bans from several producing countries, increased
produsen, peningkatan konsumsi domestik di Malaysia, serta domestic consumption in Malaysia, and the weakening of the
pelemahan mata uang ringgit turut berkontribusi terhadap ringgit also contributed to the increase in the CPO Reference
kenaikan HR CPO[¹]. Price[¹].
Data dari Gabungan Pengusaha Kelapa Sawit Indonesia (GAPKI) Data from the Indonesian Palm Oil Association (GAPKI) indicated
menunjukkan bahwa pada Oktober 2024, produksi CPO dan that in October 2024, Indonesia’s CPO and PKO production
PKO Indonesia mencapai 4,84 juta ton, meningkat 9,69% reached 4.84 million tons, an increase of 9.69% compared to
dibandingkan produksi bulan sebelumnya sebesar 4,42 juta ton. the previous month’s production of 4.42 million tons. Domestic
Konsumsi dalam negeri juga naik menjadi 2,08 juta ton dari 1,99 consumption also rose to 2.08 million tons from 1.99 million
juta ton pada bulan September 2024. Sementara itu, ekspor tons in September 2024. Meanwhile, exports increased from
meningkat dari 2,26 juta ton pada September menjadi 2,89 juta 2.26 million tons in September to 2.89 million tons in October
ton pada Oktober 2024[²]. 2024[²].
Perseroan berkomitmen untuk memperkuat perannya dalam The Company is committed to strengthen its role in the national
industri kelapa sawit nasional, meskipun menghadapi tantangan palm oil industry albeit facing the global economic challenge
ekonomi global dan fluktuasi harga. Strategi utama meliputi and price fluctuation. The main strategies include production
peningkatan produksi, melakukan efisiensi operasional tanpa increase, conducting operational efficiency without lowering
mengurangi pemeliharaan tanaman, dan pengembangan produk plants’ maintenance and development of palm oil derivative
turunan sawit untuk memperluas pangsa pasar domestik dan products to expand domestic and international market share.
internasional. Harmonisasi hilirisasi menjadi kunci keberhasilan Harmonization of the downstream is the key to success and
dan kolaborasi strategis dengan mitra industri juga terus we keep improving the strategic collaboration with industrial
ditingkatkan guna memperkokoh posisi Perseroan di pasar global. partners to bolster the Company position in the global market.
2024 Annual Report 99
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PT Sawit Sumbermas Sarana Tbk.
Strategi Bisnis
Business Strategy
Sebagai produsen utama minyak sawit, Perseroan As a leading palm oil producer, the Company is utilizing
memanfaatkan posisi strategis Indonesia sebagai salah satu the strategic position that Indonesia has as one of the largest
pemasok terbesar minyak sawit global untuk mengoptimalkan global palm oil suppliers to optimize production, from CPO
produksi, mulai dari pengolahan CPO hingga produk turunan processing to the production of value-added derivative
bernilai tambah. Pada tahun 2024, Perseroan memperkuat products. In 2024, the Company strengthened its position in
posisinya di industri kelapa sawit dengan mengintegrasikan the palm oil industry with by integrating the upstream and
operasional hulu dan hilir dalam satu kawasan strategis, yang downstream operations within one strategic area, allowing
memungkinkan optimalisasi rantai pasok, efisiensi logistik, better optimization of its supply chain, logistics efficiency, and
serta pengelolaan biaya operasional yang lebih terkendali. more-controlled operational cost management.
Keunggulan ini berkontribusi pada peningkatan efisiensi dan All of these advantages contribute to increased efficiency and
ketahanan operasional Perseroan, sehingga dapat menjaga operational resilience of the Company, enabling it to maintain
profitabilitas meskipun di tengah volatilitas pasar dan profitability amidst the market volatility and global economic
ketidakpastian ekonomi global. Dengan pendekatan bisnis yang uncertainties. With an agile and adaptive business approach, the
agile dan adaptif, Perseroan berhasil mempertahankan kinerja Company managed to maintain a stable financial performance
keuangan yang stabil serta pertumbuhan pendapatan yang and consistent growth of revenue.
konsisten.
Sebagai bagian dari komitmen terhadap keberlanjutan, As part of its sustainability commitment, the Company
Perseroan terus berinvestasi dalam inisiatif ESG, termasuk continuously investing in ESG initiatives, including maintaining
mempertahankan sertifikasi Roundtable on Sustainable Palm Oil both the Roundtable on Sustainable Palm Oil (RSPO) and
(RSPO) dan Indonesian Sustainable Palm Oil (ISPO), yang telah Indonesian Sustainable Palm Oil (ISPO) certifications, which
100% diterapkan di seluruh perkebunan dan pabrik. Selain have been 100% received for all estates and mills. The Company
itu, Perseroan terus mengembangkan program konservasi, also continuous to develop its conservation programs, including
termasuk inisiatif pelestarian di Pulau Salat, yang memberikan the preservation initiatives on Salat Island, providing tangible
kontribusi nyata terhadap kelestarian flora dan fauna setempat. contributions to the preservation of local flora and fauna.
Upaya ini tidak hanya memperkuat reputasi Perseroan di This effort not only strengthen Company's global reputation but
mata global, tetapi juga memperkuat kepercayaan pemangku also enhance stakeholder trust in the sustainability practices it
kepentingan terhadap praktik keberlanjutan yang diterapkan. implement.
Ke depan, Perseroan akan terus memperkuat integrasi Going forward, the Company will keep improving its operational
operasional serta meningkatkan produktivitas melalui integration and productivity by optimizing the digital technology,
optimalisasi teknologi digital, otomatisasi proses produksi, dan automation of production process, and innovative research in
riset inovatif dalam praktik pertanian berkelanjutan. Dengan sustainable agricultural practices. With the commitment to
komitmen terhadap efisiensi dan keberlanjutan, Perseroan efficiency and sustainability, the Company will also strengthen
juga akan memperkuat kemitraan strategis guna mendukung the strategic partnerships to support conservation and ensure
konservasi serta memastikan pasokan minyak sawit yang the supply of environmentally friendly palm oil with global
ramah lingkungan dan berdaya saing global. competitiveness.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Aspek Pemasaran
Marketing Aspect
Strategi Pemasaran Marketing Strategy
Sebagai perusahaan terpadu, sebagian besar penjualan CPO As an integrated company, most of the Company’s CPO sales
Perseroan ditujukan kepada PT Citra Borneo Utama Tbk (CBUT) is directed to PT Citra Borneo Utama Tbk (CBUT) as part of
sebagai bagian dari strategi integrasi hilir. Sebagian kecil its downstream integration strategy. The remaining smaller
lainnya dijual kepada pembeli lokal dan internasional (ekspor) portion is sold to local and international buyers (exports) for
untuk produk dari unit hulu dan hilir. Strategi ini memastikan the products from both upstream and downstream units.
kesinambungan pasokan serta meningkatkan efisiensi This strategy ensures a continuous supply and improves
operasional, yang pada akhirnya memperkuat daya saing dan operational efficiency, that eventually strengthen Company’s
profitabilitas Perseroan. competitiveness and profitability.
Seiring meningkatnya konsumsi minyak nabati, terutama di With the increasing consumption of vegetable oils, particularly
industri biodiesel dan pangan, permintaan global terhadap CPO in the biodiesel and food industries, the global demand for
dan produk turunannya tetap stabil. Perseroan memanfaatkan CPO and its derivative products remains stable. The Company
peluang ini dengan memperkuat pemasaran produk hilir melalui is capitalizing this opportunity by strengthening the marketing
CBUT, baik di pasar domestik maupun global, guna mendukung of its downstream products via CBUT, both for the domestic
ekspansi dan meningkatkan investasi pada produk turunan and global markets, to support the expansion and increase
minyak kelapa sawit berkualitas premium, seperti RBDPO, investment in premium quality palm oil derivative products,
olein, stearin, CPKO, dan PKE. Diversifikasi ini memungkinkan such as RBDPO, olein, stearin, CPKO, and PKE. Having this
Perseroan menjangkau lebih banyak sektor, termasuk industri diversification has allows the Company to reach into more
makanan, kosmetik, dan energi terbarukan. sectors, including the food, cosmetics, and renewable energy
industries.
Ke depan, Perseroan akan terus memperluas pangsa pasar Going forward, the Company will keep on expanding its
dengan memperkuat jaringan distribusi, meningkatkan market share by strengthening its distribution network,
efisiensi operasional, serta mengembangkan produk inovatif improving the operational efficiency, and developing innovative
berbasis teknologi. Langkah ini diharapkan dapat mendukung technology-based products. These measures are expected to
pertumbuhan berkelanjutan dan meningkatkan daya saing support sustainable growth and improve the competitiveness of
produk Perseroan di tingkat global. Company’s products at the global level.
2024 Annual Report 101
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PT Sawit Sumbermas Sarana Tbk.
Prospek Usaha
Business Prospect
Prospek Perekonomian Indonesia Indonesian Economic Outlook for 2025
Tahun 2025
Pertumbuhan ekonomi global pada tahun 2025 diproyeksikan Global economic growth in 2025 is projected to remain stagnant
stagnan di kisaran 3,2%. Meskipun demikian, perekonomian at around 3.2%. Nevertheless, Indonesia's economy is expected
Indonesia diharapkan tetap tumbuh solid di atas 5%, dengan to maintain solid growth above 5%, with the government
pemerintah menargetkan pertumbuhan ekonomi mencapai targeting economic growth of 5.2% in 2025. Synergy between
5,2% pada tahun 2025. Sinergi antara kebijakan fiskal, moneter, fiscal, monetary, and financial sector policies will continue to be
dan sektor keuangan akan terus diperkuat untuk mengatasi strengthened to address global risks and create opportunities
risiko global dan menciptakan peluang guna meningkatkan to improve public welfare.
kesejahteraan masyarakat.
Bank Indonesia mengarahkan kebijakan moneter tahun 2025 Bank Indonesia will consistently direct its monetary policy
secara konsisten untuk memastikan inflasi terkendali dalam in 2025 to ensure inflation remains under control within the
sasaran 2,5±1%, dengan tetap mendukung pertumbuhan target range of 2.5±1%, while still supporting economic growth.
ekonomi. Kebijakan moneter tahun 2025 akan fokus pada 4 The 2025 monetary policy will focus on four key instruments to
instrumen utama untuk mendukung stabilitas dan pertumbuhan support stability and economic growth:
ekonomi:
1. Suku bunga: Pendekatan yang bersifat forward looking 1. Interest rate policy: A forward-looking and pre-emptive
dan pre-emptive akan diterapkan untuk mencapai sasaran approach will be implemented to achieve the inflation target
inflasi, sembari mendukung pertumbuhan ekonomi; while supporting economic growth;
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2. Stabilisasi nilai tukar Rupiah: Upaya ini dilakukan untuk 2. Rupiah exchange rate stabilization: This effort aims to
mencapai sasaran inflasi dan menjaga stabilitas eksternal; meet the inflation target and maintain external stability;
3. Operasi moneter pro-pasar: Langkah ini bertujuan 3. Pro-market monetary operations: This measure is intended
memperkuat transmisi kebijakan dan stabilitas pasar; serta to strengthen policy transmission and market stability; and
4. Pengelolaan cadangan devisa: Menjaga cadangan devisa 4. Foreign exchange reserve management: Maintaining
guna mendukung stabilitas nilai tukar dan pembayaran reserves to support exchange rate stability and external debt
utang luar negeri, dengan koordinasi intensif bersama payments, through close coordination with the Government
Pemerintah dan Komite Stabilitas Sistem Keuangan (KSSK). and the Financial System Stability Committee (KSSK).
Selain itu, Bank Indonesia akan terus memperkuat kebijakan In addition, Bank Indonesia will continue to strengthen its
makroprudensial yang akomodatif pada tahun 2025 untuk accommodative macroprudential policy in 2025 to support
mendukung pertumbuhan ekonomi berkelanjutan. sustainable economic growth.
Sumber: Sources:
[1]
Tinjauan Ekonomi, Keuangan, & Fiskal Edisi IV Tahun 2024 – Kementerian [1]
Economic, Financial, and Fiscal Review Edition IV 2024 – Ministry of Finance of
Keuangan Republik Indonesia. the Republic of Indonesia.
[2]
Laporan Perekonomian Indonesia 2024 – Bank Indonesia. [2]
Indonesia Economic Report 2024 – Bank Indonesia.
Prospek Industri Sawit 2025 Palm Oil Industry Prospect for 2025
Industri kelapa sawit Indonesia pada tahun 2025 diproyeksikan Indonesia’s palm oil industry in 2025 is projected to face
menghadapi sejumlah tantangan dan peluang yang signifikan. several significant challenges and opportunities. Although the
Meskipun luas lahan perkebunan sawit terus berkembang, total plantation area continues to expand, production growth
pertumbuhan produksi tidak sebanding akibat rendahnya remains limited due to low productivity, particularly from aging
produktivitas, terutama dari tanaman yang belum diremajakan. trees that have not yet undergone replanting. Accelerating the
Percepatan program peremajaan sawit rakyat menjadi kunci smallholder palm oil replanting program is key to improving
untuk meningkatkan produktivitas dan memenuhi permintaan productivity and meeting both domestic and export demand.
domestik serta ekspor. Pemerintah diharapkan mempercepat The government is expected to expedite replanting efforts and
peremajaan sawit dan hilirisasi industri guna meningkatkan downstream industrial development to boost productivity[¹].
produktivitas[¹].
Pemerintah Indonesia berencana mengimplementasikan penuh The Indonesian government plans to fully implement the B40
program biodiesel B40 pada Maret 2025, yang mencampurkan biodiesel program in March 2025, which involves blending 40%
40% bahan bakar berbasis minyak sawit. Langkah ini palm oil-based fuel. This initiative aims to reduce reliance on
bertujuan mengurangi ketergantungan pada impor solar dan diesel imports and increase domestic palm oil absorption.
meningkatkan penyerapan minyak sawit domestik. Namun, However, its implementation may affect the availability of palm
implementasi ini dapat memengaruhi ketersediaan minyak oil for export and potentially drive up global CPO prices[²].
sawit untuk ekspor dan berpotensi meningkatkan harga CPO di
pasar global[²].
Industri sawit Indonesia juga harus menghadapi tantangan dari Indonesia's palm oil industry must also address challenges
kebijakan global, seperti European Union Deforestation Regulation from global policies, such as the European Union Deforestation
(EUDR), yang memerlukan ketertelusuran dan keberlanjutan Regulation (EUDR), which requires traceability and sustainability
dalam rantai pasokan sawit. Regulasi ini dapat berdampak within the palm oil supply chain. This regulation could negatively
negatif pada ekspor minyak sawit Indonesia ke Uni Eropa, impact Indonesia’s palm oil exports to the European Union, even
meskipun pasar tersebut bukan yang utama. Oleh karena itu, though it is not the main export market. Therefore, enhancing
peningkatan standar keberlanjutan dan ketertelusuran menjadi sustainability standards and traceability is crucial to maintaining
penting untuk mempertahankan akses ke pasar Eropa[³]. access to the European market[³].
Untuk mengurangi ketergantungan pada ekspor CPO mentah To reduce dependency on crude palm oil (CPO) exports and
dan meningkatkan nilai tambah, hilirisasi dan diversifikasi increase added value, downstream processing and product
produk sawit menjadi langkah strategis yang sangat diperlukan. diversification are strategic priorities. Improving human
Peningkatan keterampilan sumber daya manusia serta resource capabilities and advancing palm oil processing
2024 Annual Report 103
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PT Sawit Sumbermas Sarana Tbk.
pengembangan teknologi pengolahan sawit akan memberikan technology will provide greater added value for Indonesia and
nilai tambah yang lebih besar bagi Indonesia dan menjaga daya help maintain competitiveness in the global market[¹].
saing di pasar global[¹].
Sumber: Sources:
[1]
Tantangan Meningkatkan Produksi Sawit Tahun 2025. Sawit Indonesia, [1]
Challenges in Increasing Palm Oil Production in 2025. Sawit Indonesia,
Desember 2024. December 2024.
[2]
Indonesia expects to reach full implementation of B40 biodiesel in March. [2]
Indonesia Expects to Reach Full Implementation of B40 Biodiesel in March.
Reuters, 14 Februari 2025. Reuters, February 14, 2025.
[3]
Kebijakan EUDR dan Pengaruhnya Bagi Komoditas Ekspor Indonesia. FEM IPB, [3]
EUDR Policy and Its Impact on Indonesia's Export Commodities. FEM IPB,
2024. 2024.
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Tinjauan Operasi per Segmen Usaha
Operating Review by Business Segment
Sejak meningkatkan kepemilikan saham di CBUT, Perseroan Since increasing share ownership in CBUT, the Company
menjalankan kegiatan operasional dari hulu ke hilir melalui has operated an integrated business across two segments,
2 segmen, yaitu upstream dan downstream. Segmen upstream namely upstream and downstream. The upstream
mencakup pengelolaan perkebunan kelapa sawit dan segment covers the management of palm oil plantations
penjualan produknya di Kalimantan Tengah. Sementara itu, and the sale of related products in Central Kalimantan.
segmen downstream berfokus pada penjualan minyak nabati Meanwhile, the downstream segment focuses on the
untuk pasar lokal dan ekspor. Seluruh kegiatan operasional sale of vegetable oil for both local and export markets.
Perseroan berlokasi di Kalimantan Tengah, dengan perkebunan All of the Company’s operations are located in Central
kelapa sawit tersebar di Kotawaringin Barat, Lamandau, dan Kalimantan, with palm oil plantations spread across
Pulang Pisau, serta pabrik refinery yang beroperasi di Kumai, Kotawaringin Barat, Lamandau, and Pulang Pisau, and a
Kotawaringin Barat. refinery plant operating in Kumai, Kotawaringin Barat.
Perkebunan Kelapa Sawit
UPSTREAM Palm Oil Plantation
• Budidaya perkebunan Kelapa Sawit
Perkebunan yang Dikelola
'Internal Productions:
• Panen Tandan Buah Segar (TBS) Perkebunan Sendiri Independen/Pihak Ketiga
-2 mil MT of FFB
(Plasma)
• Penelitian dan Pengembangan untuk Own Plantation Independent/Third-Party
peningkatan produktivitas/yield Managed Plantation (Plasma)
• Palm Oil Plantation Cultivation
• Fresh Fruit Bunch (FFB) Harvesting
• Research and Development to Improve
Productivity/Yield
Tandan Buah Segar (TBS)
Fresh Fruit Bunches (FFB)
UPSTREAM Pabrik
Internal production:
Factory
-500K MT of CPO
• Penggilingan TBS dan penghancuran PK
• Pengilangan untuk produksi produk CPO
dan PK
• FFB Milling and PK Crushing Minyak Sawit Mentah Inti Sawit
• Refining for CPO and PK Production Crude Palm Oil (CPO) Palm Kernel (PK)
MIDSTREAM Pabrik Pengilangan/ Pabrik Penghancuran
Fraksionasi Inti Sawit
Refinery/ Fractionation Plant Kernel Crushing Plant
• Pengolahan lebih lanjut CPO menjadi
Refinery Capacity:
-850K MT of CPO
produk akhir
• Cabang perdagangan untuk dijual
kekonsumen akhir produk Produk CPO Curah/ Produk PK Curah/
• Further Processing of CPO into End Bulk CPO Products Bulk PK Products
Products RBD Palm Oil Palm Kernel Oil
• Trading Branch for Sales to End-Product Palm Kernel Expeller
RBD Palm Olein
Consumers
RBD Palm Stearin Palm kernel olein
Palm Fatty Acid Distillate
Operasional dilakukan oleh
downstream business
PT Citra Borneo Utama Tbk Produk Campuran/Khusus Produk Konsumen Akhir
produced by CBUT/
Blended/Specialty Products End-Consumer Products
*Presently not
Operations are carried out by
PT Citra Borneo Utama Tbk. Edible Oils Food and Nutrition
Oleochemicals Beauty and Personal Care
Biodiesel Home Care/Industrials
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PT Sawit Sumbermas Sarana Tbk.
Segmen Perkebunan (Hulu) Plantation Segment (Upstream)
Pada segmen hulu (upstream), Perseroan menjalankan kegiatan In the upstream segment, the Company conducts oil palm
perkebunan dan pemanenan kelapa sawit, menghasilkan tandan plantation and harvesting activities, producing fresh fruit bunches
buah segar yang selanjutnya diolah di pabrik untuk menjadi (FFB) that are subsequently processed at the mill into crude palm
(CPO). Pada tahun 2024, total area perkebunan Perseroan oil (CPO). In 2024, the Company's total plantation area reached
mencapai 115.571 ha, yang terdiri dari 93.224 ha perkebunan 115,571 hectares, consisting of 93,224 hectares of nucleus
inti dan 22.347 ha perkebunan plasma. Dari total luas tersebut plantations and 22,347 hectares of plasma plantations. Of this
925 ha merupakan area yang belum menghasilkan, terdiri dari total, 925 hectares are classified as immature areas, comprising
286 ha perkebunan inti dan 639 ha perkebunan plasma; 81.604 286 hectares of nucleus plantations and 639 hectares of plasma
ha merupakan area yang sudah menghasilkan, dengan rincian plantations; 81,604 hectares are classified as productive areas,
68.941 ha perkebunan inti dan 12.663 ha perkebunan plasma; including 68,941 hectares of nucleus plantations and 12,663
serta 33.040 ha tercatat sebagai area perkebunan lainnya, hectares of plasma plantations; and 33,040 hectares are recorded
mencakup 23.997 ha perkebunan inti dan 9.043 ha perkebunan as other plantation areas, covering 23,997 hectares of nucleus
plasma. plantations and 9,043 hectares of plasma plantations.
PKS Malata
PKS Naga Kiu
PKS Sumber Cahaya
PKS Sulung
PKS Selangkun
PKS Natai Baru
PKS Kanamit
West Kotawaringin PKM
PKS Suyap
Pabrik Biogas
1. PT Mirza Pratama Putra 3. PT Tanjung Sawit Abadi 5. PT Sawit Sumbermas Sarana 6. PT Mitra Mendawai Sejati
i) Sumber Cahaya i) Nanuah i) Kenambui i) Umpang
ii) Sungai Bulik ii) Sulung ii) Suayap
2. PT Sawit Multi Utama iii) Melata iii) Rangda
i) Pedongatan iv) Pulau 7. PT Menteng Kencana Mas
ii) Nanga Kiu 4. PT Kalimantan Sawit Abadi v) Kondang i) Kanamit
iii) Merambang i) Natai Baru vi) Selangkun ii) Badirih
iv) Sepondam ii) Batu Kotam vii) Rungun iii) Bahaur
v) Batu Tunggal
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Perkebunan Inti & Plasma Perkebunan Inti Perkebunan Plasma
Nucleus and Plasma Plantations Nucleus Plantation Plasma Plantation
Grand Total Area Grand Total Area Grand Total Area
115.571
Hektare / Hectares
93.224
Hektare / Hectares
22.347
Hektare / Hectares
Luas Area Belum Menghasilkan Luas Area Belum Menghasilkan Luas Area Belum Menghasilkan
Immature Plantation Area Immature Plantation Area Immature Plantation Area
925
Hektare / Hectares
286
Hektare / Hectares
639
Hektare / Hectares
Luas Area Menghasilkan Luas Area Menghasilkan Luas Area Menghasilkan
Mature Plantation Area Mature Plantation Area Mature Plantation Area
81.604
Hektare / Hectares
68.941
Hektare / Hectares
12.663
Hektare / Hectares
Lain-Lain Lain-Lain Lain-Lain
Others Others Others
33.040
Hektare / Hectares
23.997
Hektare / Hectares
9.043
Hektare / Hectares
Kinerja Perkebunan (Hulu) Upstream Plantation Performance
Perseroan dan Entitas Anak mengelola perkebunan kelapa The Company and its Subsidiaries manage oil palm plantations
sawit untuk menghasilkan tandan buah segar, yang selanjutnya to produce fresh fruit bunches, which are further processed into
diolah menjadi inti sawit, minyak kelapa sawit, dan minyak inti palm kernels, crude palm oil, and palm kernel oil to enhance
sawit guna meningkatkan nilai tambah produk. the added value of the products.
Produk-Produk Segmen Hulu Perseroan
Upstream Segment Products
Tandan Buah Segar Inti Sawit Minyak Kelapa Sawit Minyak Inti Sawit
Fresh Fruit Bunch Palm Kernel Crude Palm Oil Palm Kernel Oil
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PT Sawit Sumbermas Sarana Tbk.
Pada tahun 2024, produk sawit dengan volume produksi In 2024, the palm oil product with the highest production volume
tertinggi adalah tandan buah segar, yang mencapai 1.562.446 was fresh fruit bunches, reaching 1,562,446 metric tons, while
metrik ton, sementara minyak inti sawit mencatatkan volume palm kernel oil recorded the lowest production volume. Details
produksi terendah. Rincian produksi segmen perkebunan (hulu) of the upstream plantation production are presented in the
disajikan dalam tabel berikut. following table.
Tabel Volume Produksi Produk Sawit Tahun 2022-2024 (MT)
Table of Palm Product Production Volume for 2022–2024 (MT)
Pertumbuhan
Uraian Growth
2024 2023 2022 2024-2023
Description
Nominal %
Minyak Kelapa Sawit / Crude Palm Oil (CPO) 461.414 518.819 508.094 (160.742) (9,33)
Inti Sawit / Palm Kernel 89.833 99.082 97.019 (9.249) (9,33)
Minyak Inti Sawit / Palm Kernel Oil (PKO) 20.388 22.327 18.726 (1.939) (8,68)
Tandan Buah Segar dari Perkebunan Inti /
1.562.446 1.723.170 1.862.561 (160.724) (9,33)
Fresh Fruit Bunches (FFB) from Nucleus Plantations
Analisis Kinerja Segmen Segment Performance Analysis
Minyak Kelapa Sawit Crude Palm Oil
Produk utama Perseroan adalah minyak kelapa sawit (CPO), The Company’s main product is crude palm oil (CPO), produced
yang diproduksi dari tandan buah segar (TBS) hasil perkebunan from fresh fruit bunches (FFB) harvested from the Company’s oil
kelapa sawit Perseroan. Sebagai salah satu produsen CPO swasta palm plantations. As one of the largest private CPO producers
terbesar di Kalimantan Tengah, Perseroan mengekstraksi CPO in Central Kalimantan, the Company extracts CPO from the
dari mesocarp buah kelapa sawit di delapan Pabrik Kelapa Sawit mesocarp of oil palm fruit at eight palm oil mills (PKS) located
(PKS) yang berlokasi di dalam area perkebunan. within the plantation area.
Pada tahun 2024, produksi CPO mencapai 461.414 metrik ton, In 2024, CPO production reached 461,414 metric tons,
menurun 9,33% dibandingkan tahun 2023 yang sebesar 518.819 a decline of 9.33% compared to 518,819 metric tons in 2023.
metrik ton. Oil Extraction Rate (OER) tahun 2024 tercatat sebesar The Oil Extraction Rate (OER) in 2024 was recorded at 21.8%, an
21,8%, meningkat dibandingkan OER tahun 2023 yang sebesar increase compared to the 2023 OER of 22.1%.
22,1%.
Inti Sawit Palm Kernel
Inti sawit (palm kernel/PK) diperoleh dari biji kelapa sawit yang Palm kernel (PK) is obtained from the seeds of oil palm fruit
dikumpulkan selama proses pengolahan. Pada tahun 2024, collected during the processing stage. In 2024, PK production
produksi PK menurun sebesar 9,33% menjadi 89.833 metrik decreased by 9.33% to 89,833 metric ton, compared to 99,082
ton, dibandingkan dengan 99.082 metrik ton pada tahun 2023. metrik ton in 2023. PK is generally used as raw material in the
PK umumnya digunakan sebagai bahan baku dalam industri food and animal feed industries.
makanan dan pakan ternak.
Minyak Inti Sawit Palm Kernel Oil
Minyak inti sawit (palm kernel oil/PKO) merupakan produk Palm kernel oil (PKO) is a derivative product of oil palm.
turunan dari kelapa sawit. Perseroan memiliki kapasitas dan The Company has the capacity and capability to produce PKO
kemampuan untuk memproduksi PKO melalui ekstraksi biji through the extraction of palm kernels at its kernel crushing
kelapa sawit di pabrik pengolahan inti sawit (kernel crushing plant (KCP). In 2024, the Company’s PKO production declined
plant/KCP). Pada tahun 2024, produksi PKO Perseroan menurun by 8.68% from 22,327 metric tons in 2023 to 20,338 metric tons.
sebesar 8,68% dari 22.327 metrik ton pada tahun 2023 menjadi
20.338 metrik ton.
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Tandan Buah Segar Fresh Fruit Bunches
Pada tahun 2024, Perseroan berhasil memproduksi tandan In 2024, the Company successfully produced 1,562,446 metrik
buah segar (TBS) dari perkebunan inti sebanyak 1.562.446 ton of fresh fruit bunches (FFB) from nucleus plantations, an
metrik ton, menurun 9,33% dibandingkan produksi tahun decrease of 9.33% compared to 1,723,170 metrik ton in 2023.
2023 yang mencapai 1.723.170 metrik ton. Penurunan ini This decline was due to the wet months or high rainfall period
dikarenakan pada periode tahun 2020-2022 merupakan in 2020-2022, that disrupted the soil absorption process of
bulan basah atau curah hujan tinggi, sehingga menyebabkan the fertilization, leading to current fruits formation.
terganggunya proses penyerapan hasil pemupukan oleh tanah
yang berdampak pembuahannya saat ini.
Profitabilitas Segmen Perkebunan Plantation Segment Profitability
Segmen perkebunan, dengan produk yang dihasilkannya, The plantation segment, through its products, contributed
menyumbang 46,03% atau sebesar Rp4.843 miliar dari total 46.03% or Rp4,843 billion to the Company’s total revenue
pendapatan Perseroan tahun 2024. Rincian profitabilitas in 2024. Details of the plantation segment’s profitability are
segmen perkebunan dapat dilihat pada tabel berikut. presented in the following table.
(dalam miliar Rupiah, kecuali dinyatakan lain/ in billion Rupiah, unless otherwise stated)
Pertumbuhan
Uraian Growth
2024 2023 2022 2024-2023
Description
Nominal %
Penjualan / Sales 10.522 10.703 11.240 (182) (1,70)
Beban Pokok Penjualan / Cost of Sales (7.242) (7.904) (6.396) (662) (8,38)
Laba Kotor / Gross Profit 3.280 2.799 4.304 481 17,17
Margin Laba Kotor (%) / Gross Profit Margin (%) 31 26 38 5 19,23
Kinerja Biogas Biogas Performance
Perseroan mengembangkan Pembangkit Listrik Tenaga The Company has developed the Biomass Power Plant (PLTBM)
Biomassa (PLTBM) yang menghasilkan listrik ramah lingkungan producing environmentally friendly electricity from palm oil
dari limbah sawit. Pabrik biogas ini memiliki kapasitas 1,5 Mega waste. The biogas plant has a 1.5 Mega Watts capacity, used to
Watt yang digunakan untuk mendukung operasional Perseroan support the Company’s operations and distributed to employee
serta disalurkan ke pemukiman karyawan di sekitar area usaha. residential areas surrounding the business locations.
Segmen Hilir (Downstream) Downstream Segment
Perseroan menjalankan kegiatan usaha di segmen hilir dengan The Company conducts business activities in the downstream
memproduksi dan menjual berbagai produk turunan minyak segment by producing and selling various palm oil derivative
sawit, termasuk refined bleached deodorized palm oil (RBDPO), products, including refined bleached deodorized palm oil
palm fatty acid distillate (PFAD), olein, stearin, crude palm kernel (RBDPO), palm fatty acid distillate (PFAD), olein, stearin, crude
oil (CPKO), dan palm kernel expeller (PKE). palm kernel oil (CPKO), and palm kernel expeller (PKE).
Dalam pengolahan crude palm oil (CPO), Perseroan didukung For crude palm oil (CPO) processing, the Company is supported
oleh pabrik refinery dan fraksinasi, masing-masing memiliki by refinery and fractionation plants, each with a production
kapasitas produksi 2.500 ton CPO per hari atau 850.000 ton CPO capacity of 2,500 tons of CPO per day or 850,000 tons of CPO per
per tahun, serta 2.500 ton RBDPO per hari atau 850.000 ton year, as well as 2,500 tons of RBDPO per day or 850,000 tons of
RBDPO per tahun. RBDPO per year.
Selain itu, Perseroan mengoperasikan pabrik kernel crushing In addition, the Company operates a kernel crushing plant
dengan kapasitas 600 metrik ton kernel per hari atau with a capacity of 600 metrik ton of kernel per day or 192,000
192.000 metrik ton per tahun, serta memiliki tank farm untuk metrik ton per year and owns tank farm for the storage of raw
penyimpanan bahan baku dan produk hasil pengolahan. materials and processed products.
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Rincian kapasitas masing-masing pabrik Perseroan disajikan Details of the capacities of each of the Company’s plants are
dalam tabel berikut. presented in the following table.
Uraian
2024 2023 2022
Description
Refinery
Kapasitas CPO (ton per hari) 1) Yield / CPO Capacity (tons per day): 2.500 2.500 2.500
RBDPO (%) 95,82 95,76 95,58
PFAD (%) 3,62 3,76 3,97
Utilisasi (%) / Utilization (%) 77,01 94,70 63,44
Fraksinasi / Fractionation
Kapasitas RBDPO (ton per hari) 2) Yield / RBDPO Capacity (tons per day): 2.500 2.500 2.500
Olein (%) 81,42 81,01 82,34
Stearin (%) 18,58 18,99 17,66
Utilisasi (%) / Utilization (%) 42,83 84,95 54,14
Catatan: Notes:
1)
Kapasitas CPO adalah kemampuan pabrik untuk mengolah CPO per hari. 1)
CPO capacity refers to the plant’s ability to process CPO per day.
2)
Kapasitas RBDPO adalah kemampuan pabrik untuk mengolah RBDPO per hari. 2)
RBDPO capacity refers to the plant’s ability to process RBDPO per day.
Tank Farm
Uraian
Volume
Description
Kapasitas Penyimpanan CPO (ton) / CPO Storage Capacity (tons) 28.000
Kapasitas Penyimpanan RBDPO (ton) / RBDPO Storage Capacity (tons) 17.000
Kapasitas Penyimpanan PFAD (ton) / PFAD Storage Capacity (tons) 11.000
Kapasitas Penyimpanan Olein (ton) / Olein Storage Capacity (tons) 28.000
Kapasitas Penyimpanan Stearin (ton) / Stearin Storage Capacity (tons) 12.000
Pabrik Kernel Crushing
Kernel Crushing Plant
Uraian
2024 2023 2022
Description
Refinery
Kapasitas Kernel (ton per hari) 1) / Kernel Capacity (tons per day) 600 600 600
Kapasitas Penyimpanan Kernel (ton) / Kernel Storage Capacity (tons) 12.500 2.500 2.500
Kapasitas Penyimpanan CPKO (ton) / CPKO Storage Capacity (tons) 4.000 4.000 4.000
Kapasitas Penyimpanan PKE (ton) / PKE Storage Capacity (tons) 5.000 5.000 5.000
Yield
CPKO (%) 40,42 40,40 43,50
PKE (%) 54,97 55,67 53,00
Utilisasi (%) / Utilization (%) 29,00 35,81 34,36
Catatan: Notes:
1)
Kapasitas kernel adalah kemampuan pabrik untuk mengolah kernel per hari. 1)
Kernel capacity refers to the plant’s ability to process kernels per day.
2)
Pabrik masih dalam tahap commissioning. 2)
The plant is still in the commissioning stage.
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Kinerja Segmen Hilir (Downstream) Downstream Segment Performance
Perseroan memproduksi berbagai produk turunan kelapa sawit The Company produces various palm oil derivative products
melalui pabrik refinery, fraksinasi, dan kernel crushing, selain through its refinery, fractionation, and kernel crushing plants,
hasil yang diperoleh dari perkebunan. Rincian masing-masing in addition to the outputs obtained from the plantations.
produk di segmen hilir disajikan sebagai berikut. The details of each product in the downstream segment are
presented as follows.
Refinery Refinery
Perseroan memiliki kapasitas refinery CPO sebesar 2.500 ton The Company has a CPO refinery capacity of 2,500 tons per day,
per hari, yang berkontribusi 6% dari total kapasitas refinery di contributing 6% of the total refinery capacity in Kalimantan,
Kalimantan, yaitu 41.700 ton per hari. Melalui proses refinery, which amounts to 41,700 tons per day. Through the refinery
Perseroan memproduksi refined bleached deodorized palm oil process, the Company produces refined bleached deodorized
(RBDPO) dan palm fatty acid distillate (PFAD). Rincian kinerja palm oil (RBDPO) and palm fatty acid distillate (PFAD).
produksi refinery disajikan sebagai berikut. The details of refinery production performance are presented
as follows.
Tabel Produksi Refinery
Refinery Production Table
Uraian
2024 2023 2022
Description
Refinery
RBDPO (MT) 387.833 746.929 548.556
PFAD (MT) 14.659 29.323 27.364
Total (MT) 402.492 776.252 575.920
Produksi pabrik refinery pada tahun 2024 menurun sebesar In 2024, the refinery plant production decreased by 48.15% to
48,15% mencapai 462.492 metrik ton, dibandingkan dengan 462.492 metric tons, from 776,252 metric tons in 2023.
776.252 metrik ton pada tahun 2023.
Fraksinasi Fractionation
Selain refinery, Perseroan juga menjalankan kegiatan fraksinasi, In addition to refinery operations, the Company also carries
yaitu proses pemisahan minyak kelapa sawit dan minyak inti out fractionation, which is the process of separating palm oil
sawit menjadi berbagai produk turunan, termasuk minyak and palm kernel oil into various derivative products, including
murni kelapa sawit, minyak mentah kelapa sawit, minyak refined palm oil, crude palm oil, crude palm kernel oil, and
mentah inti kelapa sawit, dan minyak murni inti kelapa sawit. refined palm kernel oil.
Melalui proses fraksinasi, Perseroan menghasilkan RBDPL IV Through the fractionation process, the Company produces
56, RBDPS (IV 56), RBDPL IV 57, RBDPS (IV 57), RBDPL IV 58, RBDPL IV 56, RBDPS (IV 56), RBDPL IV 57, RBDPS (IV 57),
dan RBDPS (IV 58). Rincian kinerja produksi fraksinasi disajikan RBDPL IV 58, and RBDPS (IV 58). The details of fractionation
sebagai berikut. production performance are presented as follows.
Tabel Produksi Fraksinasi
Fractionation Production Table
Uraian
2024 2023 2022
Description
Fraksinasi / Fractionation
RBDPL IV 56 (MT) 230.086 462.024 365.815
RBDPS (IV 56) (MT) 50.580 101.069 82.174
RBDPL IV 57 (MT) 66.319 58.203 6.470
2024 Annual Report 111
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PT Sawit Sumbermas Sarana Tbk.
Uraian
2024 2023 2022
Description
RBDPS (IV 57) (MT) 17.080 15.318 1.773
RBDPL IV 58 (MT) - 66.738 28.702
RBDPS (IV 58) (MT) - 20.747 9.162
Total (MT) 364.065 724.099 494.096
Pada tahun 2024, produksi pabrik fraksinasi menurun sebesar In 2024, fractionation plant production decreased by 49.72% to
49,72% menjadi 364.065 metrik ton, dibandingkan dengan 364,065 metric ton, compared to 724,099 metric ton in 2023.
724.099 metrik ton pada tahun 2023.
Kernel Crushing Kernel Crushing
Perseroan mengoperasikan pabrik kernel crushing dengan The Company operates a kernel crushing plant with a capacity
kapasitas 600 metrik ton kernel per hari atau 192.000 metrik of 600 metric ton of kernel per day or 192,000 metric ton per
ton per tahun. Selain itu, Perseroan memiliki tank farm untuk year. In addition, the Company owns tank farm for the storage
penyimpanan bahan baku dan produk hasil pengolahan dari of raw materials and processed products from the refinery and
pabrik refinery dan fraksinasi. fractionation plants.
Tabel Produksi Kernel Crushing
Kernel Crushing Production Table
Uraian
2024 2023 2022
Description
Kernel Crushing
CPKO (MT) 21.099 24.998 30.765
PKE (MT) 28.086 34.448 41.560
Total (MT) 49.185 59.446 72.325
Pada tahun 2024, produksi pabrik kernel crushing menurun In 2024, the kernel crushing plan production decreased by
sebesar 17,26% menjadi 49.185 metrik ton, dibandingkan 17.26% to 49,185 metric tons, from 59,446 metric tons in 2023.
dengan 59.446 metrik ton pada tahun 2023.
Profitabilitas Segmen Hilir Downstream Segment Profitability
Segmen hilir, dengan produk yang dihasilkannya, berkontribusi The downstream segment, through its products, contributed
sebesar 53,97% atau Rp5.678 miliar dari total pendapatan 53.97% or Rp5,678 billion to the Company’s total revenue in
Perseroan tahun 2024. Rincian profitabilitas segmen hilir 2024. Details of the downstream segment profitability are
disajikan dalam tabel berikut. presented in the following table.
(dalam miliar Rupiah, kecuali dinyatakan lain/ in billion Rupiah, unless otherwise stated)
Pertumbuhan
Uraian Growth
2024 2023 2022 2024-2023
Description
Nominal %
Penjualan / Sales 9.766 10.319 9.619 (553) (5,36)
Beban Pokok Penjualan / Cost of Sales (8.620) (9.005) (8.128) (385) (4,28)
Laba Kotor / Gross Profit 1.147 1.315 1.491 (169) (12,79)
Margin Laba Kotor (%) / Gross Profit Margin (%) 11,74 12,74 15,50 (0,96) (7,54)
112 Laporan Tahunan 2024
Page 115
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Tinjauan Keuangan
Financial Review
Standar Penyajian Informasi dan Standards for the Presentation of
Kesesuaian Terhadap SAK Information and Compliance with
the Financial Accounting Standards
Analisis dan pembahasan kinerja keuangan dalam Laporan The analysis and discussion of financial performance in
Tahunan 2024 merujuk pada Laporan Keuangan Konsolidasian the 2024 Annual Report refer to the Company’s Consolidated
Perseroan untuk tahun yang berakhir pada 31 Desember 2024 Financial Statements for the years ended December 31, 2024
dan 31 Desember 2023, yang telah diaudit oleh Kantor Akuntan and December 31, 2023, audited by Public Accounting Firm
Publik Purwantono, Sungkoro & Surja dengan opini wajar dalam Purwantono, Sungkoro & Surja with a fair opinions in all
semua hal yang material sesuai dengan Standar Akuntansi material respects in accordance with Indonesian Financial
Keuangan di Indonesia. Accounting Standards.
Penyajian dan pengungkapan Laporan Keuangan Konsolidasian The presentation and disclosure of the Company’s Consolidated
Perseroan disusun berdasarkan Standar Akuntansi Keuangan Financial Statements are prepared based on the Financial
(SAK) yang berlaku di Indonesia, yang mencakup Pernyataan Accounting Standards (SAK) applicable in Indonesia, consisting
Standar Akuntansi Keuangan (PSAK) dan Interpretasi Standar of Statements of Financial Accounting Standards (PSAK) and
Akuntansi Keuangan (ISAK) yang diterbitkan oleh Dewan Interpretations of Financial Accounting Standards (ISAK) issued
Standar Akuntansi Keuangan Ikatan Akuntan Indonesia. Selain by the Financial Accounting Standards Board of the Indonesian
itu, laporan ini mengikuti ketentuan dalam Peraturan Badan Institute of Accountants. In addition, this report follows the
Pengawas Pasar Modal dan Lembaga Keuangan BAPEPAM. provisions in the Regulation of the Capital Market and Financial
Institutions Supervisory Agency BAPEPAM.
Posisi Keuangan Konsolidasian
Consolidated Financial Position
(dalam miliar Rupiah, kecuali dinyatakan lain/ in billion Rupiah, unless otherwise stated)
Kenaikan (Penurunan)
2024 2023 Increase (Decrease)
Uraian (Rp-ribu) (Rp-ribu)
(Rp-thousand) (Rp-thousand) Selisih (Rp-ribu)
Description %
Difference (Rp-thousand)
(1) (2) (3=1-2) (4=3/2)
Aset / Assets
Aset Lancar / Current Assets 5.232 5.028 204 4,06
Aset Tidak Lancar / Non-Current Assets 6.533 6.782 (250) (3,68)
Total Aset / Total Assets 11.765 11.810 (46) (0,39)
Liabilitas / Liabilities
Liabilitas Jangka Pendek / Current
4.716 4.755 (39) (0,82)
Liabilities
Liabilitas Jangka Panjang / Non-Current
4.158 5.066 (908) (17,93)
Liabilities
Total Liabilitas / Total Liabilities 8.874 9.820 (947) (9,64)
Ekuitas / Equity 2.891 1.990 901 45,30
Total Liabilitas dan Ekuitas / Total Liabilities
11.765 11.810 (46) (0,39)
and Equity
2024 Annual Report 113
Page 116
PT Sawit Sumbermas Sarana Tbk. Aset Assets Pada tahun 2024, total aset Perseroan tercatat sebesar In 2024, the Company’s total assets was recorded at Rp11,77 triliun, menurun 0,39% atau Rp46 miliar dibandingkan Rp11.77 trillion, a 0.39% drop or Rp46 billion compared to the tahun sebelumnya yang mencapai Rp11,81 triliun. Kondisi ini previous year, that reached Rp11.81 trillion. The decline was dipengaruhi oleh menurunnya aset tidak lancar. due to a decrease in non-current assets. Aset lancar Perseroan meningkat 4,06% atau Rp204 miliar, The Company’s current assets had 4.06% increase or dari Rp5,03 triliun pada tahun 2023 menjadi Rp5,23 triliun pada Rp204 billion, from Rp5.03 trillion in 2023 to Rp5.23 trillion in tahun 2024. Hal ini terutama disebabkan oleh peningkatan 2024. It was mainly due to the increase in advance payments saldo uang muka pembelian barang dan jasa dari beberapa made for purchase of goods and services from several Entitas Anak. subsidiaries. Di sisi lain, aset tidak lancar mengalami penurunan sebesar Meanwhile, non-current assets had 3.68% decline or 3,68% atau Rp250 miliar, dari Rp6,78 triliun pada tahun 2023 Rp250 billion, from Rp6.78 trillion in 2023 to Rp6.53 trillion menjadi Rp6,53 triliun pada tahun 2024. Kondisi ini terutama in 2024. This was mainly due to the declining balance disebabkan oleh penurunan saldo piutang plasma sebesar of plasma receivables of Rp141 billion, as result of the Rp141 miliar, yang terjadi akibat pembayaran selama 2024, payment made throughout 2024, refinancing through refinancing melalui PT Bank Syariah Indonesia Tbk, serta PT Bank Syariah Indonesia Tbk, as well as write-off of some penghapusan sebagian saldo piutang. Selain itu, faktor lain of the receivables. In addition, another contributing factor was yang turut berkontribusi adalah penurunan investasi pada the declining investments in associated companies of perusahaan asosiasi sebesar Rp41 miliar akibat absorpsi Rp41 billion, with the absorption of losses from SBI throughout kerugian dari SBI selama tahun berjalan. the current year. Liabilitas Liabilities Pada tahun 2024, total liabilitas Perseroan tercatat sebesar In 2024, the Company’s total liabilities was recorded at Rp8,87 triliun, menurun 9,64% atau Rp947 miliar dibandingkan Rp8.87 trillion, a 9.64% drop or Rp947 billion compared to tahun sebelumnya yang mencapai Rp9,82 triliun. Kondisi ini previous year, which reached Rp9.82 trillion. This was affected dipengaruhi oleh penurunan pada liabilitas jangka panjang by the declining of non-current and current liabilities, of Rp908 dan liabilitas jangka pendek, yang masing-masing menurun billion and Rp39 billion, respectively. sebesar Rp908 miliar dan Rp39 miliar. Liabilitas jangka panjang Perseroan tercatat sebesar The Company’s non-current liabilities was recorded at Rp4,16 triliun pada tahun 2024, mengalami penurunan sebesar Rp4.16 trillion in 2024, decreased by 17.93% or Rp908 billion 17,93% atau Rp908 miliar dibandingkan tahun sebelumnya yang compared to the previous year, that reached Rp5.07 trillion. The mencapai Rp5,07 triliun. Penurunan ini terutama disebabkan decline was mainly due to the repayment of long-term bank oleh pembayaran utang bank jangka panjang oleh Grup loans made by the Group throughout 2024, causing the balance sepanjang tahun 2024, yang mengakibatkan saldo utang bank of the long-term bank loan dropped by Rp965 billion. jangka panjang menurun sebesar Rp965 miliar. Sementara itu, liabilitas jangka pendek juga mengalami Meanwhile, the current liabilities also experienced a 0.82% penurunan sebesar 0,82% atau Rp39 miliar, dari Rp4,75 triliun decline or Rp38.89 billion, from Rp39 trillion in 2023 to pada tahun 2023 menjadi Rp4,72 triliun pada tahun 2024. Rp4.72 trillion in 2024. This decline was mainly due to the Penurunan ini terutama disebabkan oleh berkurangnya utang reduction in other payables to third parties of Rp309.81 billion, lain-lain kepada pihak ketiga sebesar Rp309,81 miliar, yang occurred as a result of the settlement of material and fertilizer terjadi akibat pelunasan utang material dan pupuk sepanjang debts made throughout 2024. tahun 2024. Ekuitas Equity Pada tahun 2024, ekuitas Perseroan mencapai Rp2,89 triliun, In 2024, the Company’s equity reached Rp2.89 trillion, meningkat 45,30% atau Rp901 miliar dibandingkan tahun a 45.30% increase or Rp901 billion compared to Rp1.99 trillion sebelumnya sebesar Rp1,99 triliun. Kondisi ini terutama in the previous year. This was mainly due to the increase of dipengaruhi oleh meningkatnya ekuitas yang dapat diatribusikan equity attributable to the owners of the parent entity-net. kepada pemilik Entitas Induk-neto. 114 Laporan Tahunan 2024
Page 117
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Profit and Loss and Other Comprehensive Income
(dalam miliar Rupiah, kecuali dinyatakan lain/ in billion Rupiah, unless otherwise stated)
Kenaikan (Penurunan)
Increase (Decrease)
Uraian 2024 2023
Selisih
Description %
Difference
(1) (2) (3=1-2) (4=3/2)
Pendapatan dari Kontrak dengan Pelanggan /
10.522 10.703 (182) (1,70)
Revenue from Contracts with Customers
Beban Pokok Penjualan / Cost of Goods Sold (7.242) (7.904) (662) (8,38)
Laba Bruto / Gross Profit 3.280 2.799 481 17,17
Beban Penjualan / Selling Expenses 899 855 44 5,15
Beban Umum dan Administrasi /
946 836 110 13,16
General and Administrative Expenses
(Kerugian)/Keuntungan atas Nilai Wajar
Aset Biologis / (Loss)/Profit on Fair Value of 209 43 166 386,05
Biological Assets
Pendapat Lain-Lain, Neto /
127 45 82 182,22
Other Revenues, Netto
Laba Usaha / Operating Profit 1.770 1.196 574 47,99
Laba Sebelum Beban Pajak Penghasilan /
1.226 552 674 122,10
Profit Before Income Tax Expenses
Laba Tahun Berjalan / Profit for the Year 845 344 501 145,63
Efek Penyesuaian Proforma /
- 174 (174) (100,00)
Effect of Proforma Adjustment
Laba Tahun Berjalan setelah Efek
Penyesuaian Proforma / Profit for the Year 845 518 326 63,13
after Effect of Proforma Adjustment
Laba Komprehensif Tahun Berjalan /
904 516 388 75,19
Comprehensive Income for the Year
Efek Penyesuaian Proforma atas Penghasilan
(rugi) Komprehensif Lain / Effect of Proforma
- 11 (11) (100,00)
Adjustment from Other Comprehensive
Income (Loss)
Total Laba Komprehensif Tahun Berjalan
setelah Penyesuaian Proforma /
904 527 377 71,54
Total Comprehensive Income for the Year
after Proforma Adjustment
Laba Tahun Berjalan Diatribusikan kepada:
Profit for the Year Attributable to:
Pemilik Entitas Induk /
820 512 307 60,16
Owners of the Parent Entity
Kepentingan Non-Pengendali /
25 6 19 316,67
Non-Controlling Interests
Laba Komprehensif Tahun Berjalan Diatribusikan kepada:
Comprehensive Income for the Year Attributable to:
Pemilik Entitas Induk /
873 521 352 67,56
Owners of the Parent Entity
Kepentingan Non-Pengendali /
31 6 25 416,67
Non-Controlling Interests
Laba per Saham (Nilai Penuh) /
86,04 53,78 32,26 59,99
Earnings per share (Full Amount)
2024 Annual Report 115
Page 118
PT Sawit Sumbermas Sarana Tbk. Pendapatan Revenue Pendapatan Perseroan di tahun 2024 tercatat sebesar The Company’s revenue in 2024 was recorded at Rp10.52 trillion, Rp10,52 triliun, menurun 1,70% atau Rp182 miliar dibandingkan a 1.70% decrease or Rp182 billion compared to Rp10.70 trillion Rp10,70 triliun pada tahun 2023. Kondisi ini disebabkan oleh in 2023. The decline was due to lower sales volume compared adanya penurunan kuantitas penjualan dibandingkan dengan to 2023, from 923,408 metric tons in 2023 to 806,331 metric tons tahun 2023 sebesar 923,408 metrik ton menjadi 806,331 metrik in 2024. ton pada tahun 2024. Beban Pokok Penjualan Cost of Goods Sold Beban pokok penjualan Perseroan pada tahun 2024 tercatat In 2024, the Company’s cost of sales was recorded at sebesar Rp7,24 triliun, menurun 8,38% atau Rp662 miliar Rp7.24 trillion, a 8.38% decrease or Rp662 billion compared to dibandingkan tahun 2023 yang sebesar Rp7,90 triliun. Rp7.90 trillion in 2023. The decrease was in line with the drop Penurunan ini sejalan dengan berkurangnya beban pemupukan in fertilization and maintenance expenses, driven by lower price dan perawatan, yang disebabkan oleh turunnya harga pupuk of fertilizer and less maintenance activities due to high rainfall serta berkurangnya aktivitas pemeliharaan akibat curah hujan throughout the year. yang tinggi sepanjang tahun. Laba Profit Pada tahun 2024, laba bruto Perseroan tercatat sebesar In 2024, the Company’s gross profit was recorded at Rp3,28 triliun, meningkat 17,17% dibandingkan Rp2,80 triliun Rp3.28 trillion, a 17.17% increase compared to Rp2.80 trillion pada tahun 2023. Laba usaha juga tumbuh signifikan sebesar recorded in 2023. The operating profit also grew significantly by 47,99%, dari Rp1,20 triliun pada tahun 2023 menjadi Rp1,77 47.99%, from Rp1.20 trillion in 2023 to Rp1.77 trillion in 2024. triliun pada tahun 2024. Total laba komprehensif tahun berjalan setelah penyesuaian The total comprehensive profit for the current year, after proforma mengalami kenaikan sebesar 71,54%, dari proforma adjustments, experienced a 71.54% increase, from Rp527 miliar pada tahun 2023 menjadi Rp904 miliar pada tahun Rp527 billion in 2023 to Rp904 billion in 2024. This increase 2024. Kenaikan ini turut mendorong peningkatan laba tahun also drive the increase in the income for the year attributable berjalan yang diatribusikan kepada pemilik Entitas Induk, yang to the owners of the parent entity, that grew by 60.16%, from tumbuh 60,16%, dari Rp512 miliar pada tahun 2023 menjadi Rp512 billion in 2023 to Rp820 billion in 2024. Rp820 miliar pada tahun 2024. Sementara itu, laba yang diatribusikan kepada kepentingan Also, income attributable to the non-controlling interests had non-pengendali meningkat signifikan sebesar 316,67%, a significant increase of 316.67%, from Rp6 billion in 2023 to dari Rp6 miliar pada tahun 2023 menjadi Rp25 miliar pada Rp25 billion in 2024. tahun 2024. Beban Operasional Operating Expenses Pada tahun 2024, beban operasional Perseroan, yang terdiri dari In 2024, the Company’s operating expenses, consist of beban penjualan serta beban umum dan administrasi, tercatat selling expenses and general and administrative expenses, sebesar Rp1,85 triliun, meningkat 9,09% dibandingkan Rp1,69 was recorded at Rp1.85 trillion, a 9.09% increase compared triliun pada tahun 2023. Peningkatan ini terutama disebabkan to Rp1.69 trillion in 2023. The increase was mainly due to oleh kenaikan biaya perizinan, termasuk pembayaran provisi the increase of licensing fees, including the payment of forest sumber daya hutan dan dana reboisasi sebesar Rp146 miliar. resources provisions and reforestation fund of Rp146 billion. 116 Laporan Tahunan 2024
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Arus Kas Konsolidasian
Consolidated Cash Flows
(dalam miliar Rupiah, kecuali dinyatakan lain/ in billion Rupiah, unless otherwise stated)
Kenaikan (Penurunan)
Increase (Decrease)
Uraian 2024 2023*
Selisih
Description %
Difference
(1) (2) (3=1-2) (4=3/2)
Arus Kas Diperoleh dari Aktivitas Operasi /
607 624 (18) (2,68)
Cash Flow from Operating Activities
Arus Kas Diperoleh/(Digunakan untuk) Aktivitas
Investasi / Cash Flows Provided by/(Used for) 465 (1.451) 1.916 132,03
Investing Activities
Arus Kas Diperoleh/(Digunakan untuk) dari
Aktivitas Pendanaan / Cash Flows Provided by/ (1.238) 258 (1.496) (580,21)
(Used for) Financing Activities
Dampak Neto Perubahan Nilai Tukar atas Kas
dan Setara Kas / Net Impact due to Changes in 110 (0,9) 110 12.811,11
Exchange Rates on Cash and Cash Equivalents
Kas dan Setara Kas Awal Tahun / Cash and
1.237 1.807 (570) (31,52)
Cash Equivalents at the Beginning of Year
Kas dan Setara Kas Akhir Tahun / Cash and
1.180 1.237 (57) (4,61)
Cash Equivalents at the End of Year
*)
Terdapat penyajian kembali / restatement
Kas dan Setara Kas Cash and Cash Equivalents
Pada tahun 2024, nilai kas dan setara kas Perseroan tercatat In 2024, the Company's cash and cash equivalents was recorded
sebesar Rp1,18 triliun, menurun 4,61% atau Rp57 miliar at Rp1.18 trillion, a 4.61% drop or Rp57 billion compared
dibandingkan tahun 2023 yang mencapai Rp1,24 triliun. Kondisi to Rp1.24 trillion reached in 2023. This was mainly due to
ini terutama disebabkan oleh penurunan kas dari aktivitas the 960.06% decrease in cash from financing activities.
pendanaan sebesar 960,06%.
Arus Kas dari Aktivitas Operasi Cash Flows from Operating Activities
Kas yang diperoleh Perseroan dari aktivitas operasi di tahun In 2024, the Company’s cash provided by operating activities
2024 tercatat sebesar Rp0,61 triliun, menurun 2,68 % atau amounted to Rp0.61 trillion, a 2.68% drop or Rp18 billion
Rp18 miliar dibandingkan tahun 2023 sebesar Rp0,62 triliun. compared to Rp0.62 trillion recorded in 2023. This condition
Kondisi ini terutama dipengaruhi oleh meningkatnya was mainly influenced by increasing cash paid to suppliers and
pembayaran kas kepada pemasok dan menurunnya kas yang decreasing cash provided by operating activities.
diperoleh dari aktivitas operasi.
Arus Kas yang Diperoleh dari (Digunakan untuk) Aktivitas Cash Flows from (Used in) Investing Activities
Investasi
Pada tahun 2024, Perseroan mencatat penerimaan kas In 2024, the Company recorded cash receipt from investing
dari aktivitas investasi sebesar Rp465 miliar, meningkat activities of Rp465 billion, a 132.03% increase or equivalent
132,03% atau setara dengan Rp1,92 triliun. Angka ini to Rp1.92 trillion. It is in contrast when compared to 2023,
berbanding terbalik dengan tahun 2023, di mana Perseroan where the Company used the cash for investing activities of
justru menggunakan kas untuk aktivitas investasi sebesar Rp1.45 trillion. The increase was mainly due to the increase in
Rp1,45 triliun. Peningkatan ini terutama didorong oleh kenaikan restricted cash of Rp1.14 trillion.
kas yang dibatasi penggunaannya sebesar Rp1,14 triliun.
Arus Kas Diperoleh dari (Digunakan untuk) Aktivitas Pendanaan Cash Flows from (Used in) Financing Activities
Pada tahun 2024, Perseroan menggunakan kas untuk aktivitas In 2024, the Company used cash for financing activities
pendanaan sebesar Rp1,24 triliun. Angka ini berbanding of Rp1.24 trillion. It is in contrast when compared to 2023,
terbalik dengan tahun 2023, di mana Perseroan memperoleh where the Company obtained Rp0,26 trillion of cash from
kas dari aktivitas ini sebesar Rp0,26 triliun. Penurunan ini this activity. This decrease was mainly due to the increase in
terutama disebabkan oleh meningkatnya pembayaran utang payment of bank debt of Rp1.62 trillion.
bank sebesar Rp1,62 triliun.
2024 Annual Report 117
Page 120
PT Sawit Sumbermas Sarana Tbk.
Kemampuan Membayar Utang dan
Tingkat Kolektibilitas Piutang
Ability to Pay Debt and
Receivables Collectibility Rate
Kemampuan Membayar Utang Debt Payment Ability
Perseroan mengukur kemampuan dalam memenuhi kewajiban The Company assesses its ability to meet short-term and long-
jangka pendek dan jangka panjang melalui rasio likuiditas dan term obligations through liquidity ratios and solvency ratios. The
rasio solvabilitas. Rasio likuiditas menunjukkan kemampuan liquidity ratio reflects the Company’s ability to settle short-term
Perseroan dalam melunasi kewajiban jangka pendek, liabilities, while the solvency ratio measures the Company’s
sedangkan rasio solvabilitas mengukur kapasitas Perseroan capacity to fulfill all existing obligations.
dalam memenuhi seluruh kewajiban yang ada.
Rasio Likuiditas Liquidity Ratios
Perseroan mengukur kemampuan dalam memenuhi kewajiban The Company measures its ability to meet short-term
jangka pendek melalui rasio likuiditas, yang terdiri dari: obligations through liquidity ratios, which consist of:
1. Rasio lancar (current ratio) menunjukkan perbandingan 1. Current ratio, which represents the comparison between
antara aset lancar dan liabilitas jangka pendek; serta current assets and short-term liabilities; and
2. Rasio cepat (quick ratio) mencerminkan kekuatan finansial 2. Quick ratio, which reflects the Company’s financial strength
Perseroan dengan menghitung aset lancar setelah by calculating current assets deducting inventories, then
dikurangi persediaan, kemudian membaginya dengan dividing the result by short-term liabilities.
liabilitas jangka pendek.
Tabel Rasio Likuiditas 2024-2023
Table of Liquidity Ratio 2024-2023
Perubahan
Uraian 2024 2023
Changes
Description (%) (%)
(%)
Rasio Lancar / Current Ratio 110,95 105,75 4,91
Rasio Cepat / Quick Ratio 94,46 89,10 6,02
Hingga 31 Desember 2024, rasio lancar dan rasio cepat Perseroan As of December 31, 2024, the Company’s current ratio and
tercatat masing-masing sebesar 110,95% dan 94,46%, mengalami quick ratio was recorded at 110.95% and 94.46% respectively, an
peningkatan dibandingkan tahun 2023 yang mencatat rasio lancar increased from 2023 that recorded a 105,75% in current ratio and
sebesar 105,75% dan rasio cepat sebesar 89,10%. 89,10% in quick ratio.
Berdasarkan nilai tersebut, likuiditas Perseroan tetap dalam Based on these figures, the Company’s liquidity remains
kategori cukup baik, karena rasio lancar masih berada di atas in a fairly good category, as the current ratio is still above
100%, menunjukkan kemampuan Perseroan dalam memenuhi 100%, indicating the Company’s ability to meet its short-term
kewajiban jangka pendeknya. obligations.
Rasio Solvabilitas Solvency Ratios
Perseroan menggunakan rasio solvabilitas untuk mengukur The Company uses solvency ratios to measure its ability to
kemampuan dalam memenuhi kewajiban jangka pendek meet both short-term and long-term obligations. These ratios
maupun jangka panjang. Rasio ini mencakup: include:
1. Rasio utang berbunga terhadap ekuitas, yang menunjukkan 1. Interest-bearing debt to equity ratio, which shows the level
tingkat ketergantungan terhadap pendanaan berbasis of dependence on debt-based financing; and
utang; serta
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Management Discussion and Analysis
2. Rasio liabilitas terhadap total aset, yang mencerminkan 2. Liabilities to total assets ratio, which reflects the proportion
proporsi aset yang didanai oleh liabilitas. of assets financed by liabilities.
Tabel Rasio Solvabilitas 2024-2023
Table of Solvency Ratio 2024-2023
Perubahan
Uraian 2024 2023
Changes
Description (kali / times) (kali / times)
(%)
Rasio Total Liabilitas terhadap Ekuitas / Debt to Equity Ratio 3,07 4,94 (37,81)
Rasio Total Liabilitas terhadap Aset / Debt to Assets Ratio 0,75 0,83 (9,29)
Rasio Utang Berbunga terhadap Ekuitas / Interest-Bearing Debt to Equity Ratio 2,45 4,11 (40,41)
Rasio Ekuitas terhadap Total Aset / Equity to Assets Ratio 0,25 0,17 45,86
Berdasarkan rasio solvabilitas yang tercantum dalam tabel, Based on the solvency ratios presented in the table, the
kemampuan Perseroan dalam memenuhi kewajiban jangka Company’s ability to meet long-term obligations remains in a
panjang tetap berada dalam kategori cukup baik, mengingat fairly good category, considering that its debt is still covered by
utang masih dapat ditutupi oleh aset yang dimiliki. existing assets.
Tingkat Kolektibilitas Piutang Receivables Collectibility Rate
Kolektibilitas piutang mencerminkan kemampuan Perseroan Receivables collectibility reflects the Company’s ability to
dalam menagih piutang secara efektif. Semakin pendek effectively collect its receivables. The shorter the collection
periode penagihan, semakin tinggi efisiensi Perseroan dalam period, the higher the Company’s efficiency in collecting
mengumpulkan piutang. receivables.
Kenaikan (Penurunan)
Uraian 2024 2023 Increase (Decrease)
Description (hari / days) (hari / days) Selisih
%
Difference
Kolektibilitas Piutang / Receivables Collectability 20 26 6 (21,70)
2024 Annual Report 119
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PT Sawit Sumbermas Sarana Tbk.
Struktur Modal dan Kebijakan Manajemen
atas Struktur Modal
Capital Structure and Management Policy on
Capital Structure
Struktur Modal Capital Structure
Perseroan mengelola struktur permodalan untuk memastikan The Company manages its capital structure to ensure optimal
kelangsungan bisnis yang optimal, mempertahankan business continuity, maintain positive performance, and deliver
kinerja positif, serta memberikan imbal hasil maksimal bagi maximum returns to Shareholders. The Company continuously
Pemegang Saham. Perseroan juga terus menyesuaikan strategi adjusts its capital strategy in response to changes in economic
permodalan dengan perubahan kondisi ekonomi dan industri. and industry conditions.
Struktur modal Perseroan didukung oleh kas dan setara kas, The Company’s capital structure is supported by cash and cash
simpanan dalam bentuk deposito berjangka, utang bank, serta equivalents, savings in term deposits, bank loans, and equity.
ekuitas. Pada tahun 2024, rasio utang bersih terhadap ekuitas In 2024, the net debt-to-equity ratio was recorded at 3.07 times,
tercatat sebesar 3,07 kali, dibandingkan dengan 4,94 kali pada compared to 4.94 times of the previous year. This ratio indicates
tahun sebelumnya. Rasio ini menunjukkan bahwa jumlah utang the Company’s debt and equity levels remain within safe and
dan ekuitas Perseroan masih berada dalam batas yang aman controlled limits.
dan terkendali.
Kebijakan Manajemen Struktur Modal Management Policy on Capital Structure
Perseroan mengelola struktur permodalan dengan tujuan The Company manages its capital structure with the primary
utama untuk mempertahankan rasio modal yang sehat, objective of maintaining a healthy capital ratio, supporting
mendukung pertumbuhan bisnis, serta memaksimalkan business growth, and maximizing value for Shareholders. In
nilai bagi Pemegang Saham. Selain menjaga kelangsungan addition to ensuring business continuity, the Company seeks
usaha, Perseroan juga berupaya mengoptimalkan struktur to optimize its capital structure to minimize capital costs and
permodalan guna meminimalkan biaya permodalan dan provide sustainable benefits to all stakeholders.
memberikan manfaat yang berkelanjutan bagi seluruh
pemangku kepentingan.
Dasar Pemilihan Kebijakan atas Basis to Determine Policy on Capital
Struktur Modal Structure
Kebijakan manajemen struktur modal bertujuan untuk Management policy on capital structure aims to ensure
memastikan kelangsungan usaha serta memaksimalkan business continuity and maximize Shareholder returns through
keuntungan Pemegang Saham melalui optimalisasi komposisi the optimization of debt and equity composition. Through this
utang dan ekuitas. Dengan kebijakan ini, Perseroan diharapkan policy, the Company is expected to provide optimal returns to
dapat memberikan imbal hasil yang optimal bagi Pemegang Shareholders and benefits to other stakeholders. Furthermore,
Saham serta manfaat bagi pemangku kepentingan lainnya. this policy is designed to maintain an optimal capital structure
Selain itu, kebijakan ini juga dirancang untuk mempertahankan to reduce capital costs and enhance the Company’s financial
struktur permodalan yang optimal, sehingga dapat mengurangi efficiency.
biaya modal dan meningkatkan efisiensi keuangan Perseroan.
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Management Discussion and Analysis
Ikatan yang Material untuk
Investasi Barang Modal
Material Commitment for
Capital Goods Investment
Berdasarkan Peraturan Otoritas Jasa Keuangan Based on the Financial Services Authority Regulation
No. 17/POJK.04/2020 tentang Transaksi Material dan Perubahan No. 17/POJK.04/2020 concerning Material Transactions and
Kegiatan Usaha, Pasal 3 ayat (1) menyatakan bahwa suatu Changes in Business Activities, Article 3 paragraph (1) states
transaksi dikategorikan sebagai transaksi material apabila that a transaction is categorized as a material transaction if its
nilainya mencapai 20% atau lebih dari ekuitas Perusahaan value reaches 20% or more of the equity of a Public Company.
Terbuka. Hingga akhir tahun 2024, Perseroan tidak melakukan As of the end of 2024, the Company did not conduct any material
transaksi material terkait investasi barang modal. transactions related to capital expenditure.
Realisasi Investasi Barang Modal
Realization of Capital Goods Investment
Perseroan melakukan investasi barang modal untuk The Company carries out capital goods investment to support
mendukung kelancaran aktivitas operasional. Rincian realisasi the smooth operation of its business activities. The details of
investasi barang modal Perseroan disajikan sebagai berikut. the Company’s realization of capital goods investment are
presented as follows.
(dalam miliar Rupiah, kecuali dinyatakan lain/ in billion Rupiah, unless otherwise stated)
Kenaikan (Penurunan)
Increase (Decrease)
Uraian 2024 2023
Selisih
Description %
Difference
(1) (2) (3=1-2) (4=3/2)
Prasarana / Infrastructures 2 - 2 100,00
Tanah / Land 12 - 12 100,00
Bangunan / Buildings - 82 (82) (100,00)
Kendaraan dan Alat Berat /
4 21 (17) (79,27)
Vehicles and Heavy Equipment
Total 19 103 (84) (81,79)
2024 Annual Report 121
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PT Sawit Sumbermas Sarana Tbk.
Perbandingan antara Target dan Realisasi
Comparison between Target and Realization
Perseroan telah menetapkan target-target kinerja dalam The Company has set performance targets in the 2024 Annual
Rencana Kerja dan Anggaran Tahunan (RKAT) 2024. Berikut Work Plan and Budget (RKAT). The following is a comparison
adalah perbandingan antara target yang ditetapkan dalam between the targets set in the 2024 RKAT and the realization for
RKAT 2024 dengan realisasi tahun buku 2024. the 2024 fiscal year.
Keuangan
Finance
Setelah Pencapaian Realisasi Realisasi
Sebelum Konsolidasi Konsolidasi terhadap Target 2024 setelah
Before Consolidation After Proyeksi
2024 (Sebelum Konsolidasi
Consolidation 2025
Konsolidasi) terhadap
Uraian (Rp-miliar)
Realisasi 2024 Realisasi 2024 Realization Proyeksi 2025
Description Target 2024 Projection
(Rp-miliar) (Rp-miliar) to Target 2024 Realization
(Rp-miliar) 2025
2024 2024 2024 (Before after Consolidation
2024 Target (Rp-Billion)
Realization Realization Consolidation) to 2025 Projection
(Rp-billion) (%) (%)
(Rp-billion) (Rp-billion)
Aset / Assets 14.325 12.974 11.765 90,57 12.073 97,45
Liabilitas / Liabilities 10.198 5.876 8.873 57,62 7.721 114,92
Ekuitas / Equity 4.126 2.097 2.891 50,82 4.352 66,43
Pendapatan /
13.598 6.305 10.522 46,37 15.623 67,35
Revenues
Beban Pokok
Pendapatan / 9.256 4.095 7.242 44,24 10.701 67,68
Cost of Revenues
Laba Bruto /
4.343 2.210 3.280 50,89 4.922 66,64
Gross Profit
Laba Bersih Tahun
Berjalan Sebelum
Efek Penyesuaian
Proforma / Profit 1.456 804 845 55,22 1.424 59,34
for the Year before
Effect of Proforma
Adjustment
EBITDA 2.866 1.958 2.118 68,32 2.741 77,27
Operasional
Operational
Setelah Pencapaian Realisasi Realisasi
Sebelum Konsolidasi Konsolidasi terhadap Target 2024 setelah
Before Consolidation After 2024 (Sebelum Proyeksi Konsolidasi
Consolidation Konsolidasi) 2025 terhadap
Uraian
Realization Projection Proyeksi 2025
Description Realisasi 2024 Realisasi 2024
Target 2024 to Target 2025 2024 Realization
2024 2024 2024 (Before (Rp) after Consolidation
2024 Target
Realization Realization Consolidation) to 2025 Projection
(MT)
(MT) (MT) (%) (%)
Produksi / Production
Total Produksi FFB
dari Perkebunan
Inti / Total FFB 1.841.549 1.562.446 1.562.446 84,84 1.667.865 93,68
Productions from
Nucleus Estate
Total Produksi /
2.686.660 1.387.377 1.387.377 51,64 2.753.866 50,38
Total Production
122 Laporan Tahunan 2024
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Management Discussion and Analysis
Setelah Pencapaian Realisasi Realisasi
Sebelum Konsolidasi Konsolidasi terhadap Target 2024 setelah
Before Consolidation After 2024 (Sebelum Proyeksi Konsolidasi
Consolidation Konsolidasi) 2025 terhadap
Uraian
Realization Projection Proyeksi 2025
Description Realisasi 2024 Realisasi 2024
Target 2024 to Target 2025 2024 Realization
2024 2024 2024 (Before (Rp) after Consolidation
2024 Target
Realization Realization Consolidation) to 2025 Projection
(MT)
(MT) (MT) (%) (%)
Minyak
Kelapa
Sawit / 595.581 461.414 461.414 77,47 615.388 74,98
Crude
Palm Oil
Inti Sawit /
SSMS
Palm 111.914 89.833 89.833 80,27 121.118 74,17
Kernel
Minyak
Inti Sawit /
25.800 20.388 20.388 79,02 25.800 79,02
Palm
Kernel Oil
Minyak
Inti Sawit /
76.500 21.099 21.099 27,58 58.480 36,08
Palm
Kernel Oil
RBDPO 900.975 387.833 387.833 43,05 895.850 43,29
RBDP 677.137 296.405 296.405 43,77 727.430 40,75
RBDPS 164.429 67.660 67.660 41,15 168.420 40,17
CBUT
PFAD 37.124 14.659 14.659 39,49 42.435 34,54
RBDKPO - - - - 25.650 -
PKFAD - - - - 1.215 -
PKE 97.200 28.086 28.086 28,90 72.080 38,97
Botling - - - - 54.000 -
Pillow Pack - 2.778 2.778 - 7.820 35,52
Penjualan / Sales
Total Penjualan /
1.796.919 1.286.178 806.331 71,58 1.121.050 71,93
Total Sales
TBS - 54.939 54.939 - - -
Minyak
Kelapa
Sawit / 595.581 457.551 15.798 76,82 - -
Crude
Palm Oil
SSMS Inti Sawit /
Palm 51.914 39.094 1.000 75,30 14.190 7,05
Kernel
Minyak
Inti Sawit /
25.800 20.700 20.700 80,23 64.350 32,17
Palm
Kernel Oil
Minyak
Kelapa
Sawit / - 258.100 258.100 - - -
Crude
Palm Oil
Minyak
Inti Sawit /
57.417 22.046 22.046 38,40 - -
Palm
Kernel Oil
CBUT
RBDPO - 23.844 23.844 - - -
RBDP 714.086 298.732 298.372 41,78 678.100 44,00
RBDPS 221.997 64.351 64.351 28,99 172.000 37,41
PFAD 32.923 16.060 16.060 48,78 45.500 35,30
PKE 97.200 28.343 28.343 29,16 75.000 37,79
Pillow Pack - 2.778 2.778 - 7.820 35,52
2024 Annual Report 123
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PT Sawit Sumbermas Sarana Tbk.
Informasi dan Fakta Material yang Terjadi
setelah Tanggal Laporan Akuntan
Material Information and Facts that Occurred after
the Date of the Accountant’s Report
Pada awal tahun 2025, beberapa Entitas Anak Perseroan In early 2025, some of the Company's Subsidiaries provided
memberikan penjaminan atas fasilitas dari perbankan yang guarantees for banking facilities received by several farmer
diperoleh beberapa kelompok tani (koperasi/plasma) dengan groups (cooperatives/plasma) with a total amount of
jumlah keseluruhan sebesar Rp221,01 miliar. Selain jaminan Rp221.01 billion. Other than the guarantees from some
dari beberapa entitas anak, fasilitas tersebut juga dijamin subsidiaries, the facilities are also guaranteed by the palm oil
dengan kebun kelapa sawit milik masing-masing koperasi. plantations owned by the respective cooperative.
Tinjauan Keuangan Lainnya
Other Financial Reviews
Kebijakan Dividen dan Pembagiannya Dividend Policy and Distribution
Perseroan memiliki kebijakan untuk membagikan dividen tunai The Company has a policy to distribute cash dividends amounting
sebesar 30% dari laba tahun berjalan konsolidasian, setelah to 30% of the consolidated profit for the year, after deducting
dikurangi porsi laba yang diatribusikan kepada kepentingan the portion of profit attributable to non-controlling interests.
non-pengendali. Kebijakan ini mencerminkan komitmen This policy reflects the Company’s commitment to providing
Perseroan dalam memberikan manfaat bagi pemegang saham benefits to shareholders for their investment. Through dividend
atas investasi yang telah diberikan. Melalui pembagian dividen, distribution, the Company demonstrates its ability to manage
Perseroan menunjukkan kemampuannya dalam mengelola the business sustainably, maintain profitability, and deliver
bisnis secara berkelanjutan, mempertahankan profitabilitas, optimal returns to Shareholders.
dan memberikan imbalan yang optimal bagi Pemegang Saham.
Pembagian dividen memerlukan persetujuan RUPS. Setelah Dividend distribution requires approval from the General
memperoleh persetujuan, Perseroan akan melaksanakan Meeting of Shareholders (GMS). Upon receiving approval,
pembagian dividen sesuai dengan ketentuan yang berlaku. the Company will proceed with the dividend distribution in
accordance with the applicable regulations.
Pembagian Dividen dalam 2 Tahun Terakhir Dividend Distribution in the Last 2 Years
Berdasarkan Akta Notaris Aulia Taufani, SH, No. 61 tanggal Based on Notarial Deed of Aulia Taufani, SH, No. 61 dated
25 April 2024, mengenai Berita Acara RUPS Tahunan untuk April 25, 2024, regarding the Minutes of the Annual GMS for the
tahun buku 2023 yang dilaksanakan pada 25 April 2024, 2023 fiscal year held on April 25, 2024, the Shareholders approved
para Pemegang Saham menyetujui penggunaan laba bersih the use of the Company’s net profit of Rp518,314,064,000
Perseroan sebesar Rp518.314.064.000,- yang diperoleh dari obtained from the fiscal year ending December 31, 2023, not
tahun buku yang berakhir pada 31 Desember 2023, tidak to be distributed as cash dividends. Instead, the profit was
124 Laporan Tahunan 2024
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
dibagikan dalam bentuk dividen tunai. Sebagai gantinya, laba allocated as other reserves to increase retained earnings.
tersebut dialokasikan sebagai cadangan lainnya yang akan This policy was adopted to strengthen the capital structure and
menambah saldo laba ditahan. Kebijakan ini diambil untuk support the Company’s financial strategy and future business
memperkuat struktur permodalan serta mendukung strategi development.
keuangan dan pengembangan usaha Perseroan ke depan.
Tabel Pembagian Dividen 2023-2024
Table of Dividend Distribution 2023-2024
Uraian
2024 2023
Description
Dividen Kas yang Dibagikan / Cash Dividend Distributed 1.421.971.112.800
Tidak dibagikan dalam bentuk dividen
Dividen per Lembar Saham / Dividend per Share tunai karena dialokasikan sebagai 149,28
cadangan lainnya yang akan menambah
Rasio Pembagian Dividen / Dividend Distribution Ratio 77%
saldo laba ditahan.
Tanggal Pengumuman / Announcement Date Not distributed as cash dividends as it was 8 Mei 2023
allocated as other reserves to increase
28 Oktober 2022 dan 8 Juni 2023
Tanggal Pembayaran / Payment Date retained earnings.
28 October 2022 and 8 June 2023
Realisasi Penggunaan Dana Hasil Realization of Use of Proceeds from
Penawaran Umum Public Offering
Perseroan telah melaksanakan penawaran umum perdana The Company conducted its initial public offering in 2013 and
saham pada tahun 2013 dan memperoleh dana bersih sebesar obtained net proceeds of Rp982.2 billion. All proceeds from
Rp982,2 miliar. Seluruh dana hasil penawaran umum tersebut the public offering have been fully utilized with the following
telah digunakan sepenuhnya dengan rincian sebagai berikut. details.
(dalam miliar rupiah/in billion rupiah)
Uraian
Total
Description
Pelunasan Utang Entitas Anak / Paying Off Subsidiary Debt 245,6
Pembiayaan Modal Kerja dan Setoran Modal di Entitas Anak / Financing Working Capital and Capital Injection in Subsidiaries 142,4
Pendanaan Kegiatan Pengembangan Usaha / Financing Business Development Activities 594,3
Pada awal tahun 2018, Perseroan, melalui Entitas Anak At the beginning of 2018, the Company, through its Subsidiary
SSMS Plantation Holding Pte Ltd, menerbitkan obligasi global SSMS Plantation Holding Pte Ltd, issued global bonds
senilai USD300 juta dengan bunga 7,75% dan tenor 5 tahun. amounting to USD300 million with an interest rate of 7.75%
Pada tahun 2023, obligasi tersebut telah sepenuhnya dilunasi and a five-year tenor. In 2023, the bonds were fully repaid by
oleh Perseroan. Seluruh dana yang diperoleh dari penawaran the Company. All proceeds from the global bond issuance have
obligasi global ini telah digunakan dengan rincian sebagai been fully utilized with the following details.
berikut.
Uraian
Total
Description
Membayar Utang Bank / Paying Off Bank Debt Rp2.925,7 miliar / billion
Membiayai Program-Program Keberlanjutan / Financing Sustainability Programs US$10.000.000
2024 Annual Report 125
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PT Sawit Sumbermas Sarana Tbk.
Informasi Material Mengenai Investasi, Ekspansi,
Divestasi, Penggabungan Usaha, Akuisisi,
dan/atau Restrukturisasi Utang/Modal
Material Information Regarding Investment,
Expansion, Divestment, Merger, Acquisition,
and/or Debt/Capital Restructuring
Perseroan tidak melakukan investasi, ekspansi, divestasi, The Company did not conduct any investment, expansion,
akuisisi, dan restrukturisasi utang/modal selama tahun 2024. divestment, acquisition, or debt/capital restructuring during
2024.
Informasi Transaksi Material yang Mengandung
Benturan Kepentingan dan/atau Transaksi
dengan Pihak Afiliasi/Pihak Berelasi
Information On Material Transactions Containing
Conflicts of Interest and/or Transactions With
Affiliated Parties/Related Parties
Informasi Transaksi Material yang Information on Material Transactions
Mengandung Benturan Kepentingan Containing Conflict of Interest
Sepanjang tahun 2024, Perseroan tidak melakukan transaksi Throughout 2024, the Company did not carry out any transactions
yang berpotensi menimbulkan benturan kepentingan sesuai that could potentially result in conflicts of interest in accordance
dengan ketentuan yang berlaku. with applicable regulations.
Informasi dengan Pihak Afiliasi Information on Transactions with
Affiliated Parties
Sepanjang tahun 2024, Perseroan tidak melakukan transaksi Throughout 2024, the Company did not carry out any transactions
dengan pihak afiliasi yang terkait dengan kegiatan bisnis. with affiliated parties related to business activities.
Informasi Transaksi dengan Pihak Information on Transaction with Related
Berelasi Parties
Pada tahun 2024, Perseroan melakukan transaksi dengan pihak In 2024, the Company conducted transactions with related
berelasi dengan rincian sebagai berikut. parties, with details as follows:
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Management Discussion and Analysis
Kebijakan tentang Pihak Berelasi Policy on Related Parties
Perseroan mendefinisikan pihak berelasi sebagai berikut. The Company defines related parties as follows:
1. Orang atau anggota keluarga terdekat mempunyai relasi 1. Individual or immediate family member is considered
dengan Kelompok Usaha jika orang tersebut: related to the Business Group if that person:
a. Memiliki pengendalian atau pengendalian bersama a. Have control or joint control over the Company;
Perseroan;
b. Memiliki pengaruh signifikan atas Perseroan; atau b. Have significant influence over the Company; or
c. Personil manajemen kunci Perseroan atau Entitas c. Are key management personnel of the Company or its
Induk Perseroan. Parent Entity.
2. Suatu entitas berelasi dengan Perseroan jika memenuhi 2. An entity is considered related to the Company if it meets
salah satu hal berikut. any of the following criteria:
a. Entitas dan Perseroan adalah anggota dari Kelompok a. The entity and the Company are members of the same
Usaha yang sama (artinya Entitas Induk, Entitas Anak, Business Group (i.e., Parent Entity, Subsidiaries, and
dan Entitas Anak berikutnya terkait dengan entitas subsequent Subsidiaries are related to other entities).
lain).
b. Satu entitas adalah Entitas Asosiasi atau Ventura b. One entity is an Associate or Joint Venture of the other
Bersama dari entitas lain (atau Entitas Asosiasi atau entity (or an Associate or Joint Venture that is part of
Ventura Bersama yang merupakan anggota suatu the same Business Group as the other entity).
Kelompok Usaha, yang mana entitas lain tersebut c. Both entities are Joint Ventures of the same third party.
adalah anggotanya).
c. Kedua entitas tersebut adalah Ventura Bersama dari d. One entity is a Joint Venture of a third entity, and the
pihak ketiga yang sama. other is an Associate of the third entity.
d. Satu entitas adalah Ventura Bersama dari entitas e. The entity is a post-employment benefit program for
ketiga dan entitas yang lain adalah Entitas Asosiasi dari the employee benefits of either the reporting entity or
entitas ketiga. an entity related to the reporting entity. If the reporting
e. Entitas tersebut adalah suatu program imbalan pasca entity is the entity that administers the program,
kerja untuk imbalan kerja dari salah satu entitas pelapor the sponsor entity is also considered related to the
atau entitas yang terkait dengan entitas pelapor. Jika reporting entity. If the reporting entity is the organizer of
entitas pelapor adalah entitas yang menyelenggarakan the program, then the sponsor entity is also considered
program tersebut, maka entitas sponsor juga berelasi related to the reporting entity.
dengan entitas pelapor.
f. Entitas yang dikendalikan atau dikendalikan bersama f. The entity is controlled or jointly controlled by an
oleh orang yang diidentifikasikan pada nomor (1). individual identified in (1).
g. Orang yang diidentifikasi pada nomor (1) (a) memiliki g. An individual identified in (1)(a) has significant influence
pengaruh signifikan atas entitas atau personil over the entity or is a key management personnel of
manajemen kunci entitas (atau Entitas Induk dari the entity (or its Parent Entity).
entitas).
Transaksi tersebut dilakukan berdasarkan persyaratan yang These transactions were carried out under terms agreed upon
disetujui oleh kedua belah pihak. by both parties.
Nama Pihak Bertransaksi dan Sifat Hubungan Afiliasi Name of Transaction Party and Nature of Affiliation
Berikut tabel yang menyajikan pihak-pihak berelasi, beserta The following table presents the related parties, along with
sifat hubungan dan jenis transaksi yang terjadi selama periode the nature of the relationship and the types of transactions
tahun buku 2024. conducted during the 2024 fiscal year.
Pengungkapan Pihak Berelasi
Disclosure of Related Parties
Pihak yang Berelasi Sifat Hubungan Sifat Transaksi
Related Party Nature of Relationship Nature of Transaction
Dana talangan, penjualan komoditas, pinjaman,
Entitas yang memiliki pengaruh signifikan
jasa research, dan pendapatan keuangan
terhadap kelompok usaha (Pengendali)
PT Citra Borneo Indah (CBI) Payments on behalf of the related party,
Entity which has significant influence to
sales of commodity, loan, research services, and
the Group (Controlling)
finance income
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PT Sawit Sumbermas Sarana Tbk.
Pihak yang Berelasi Sifat Hubungan Sifat Transaksi
Related Party Nature of Relationship Nature of Transaction
Entitas yang memiliki pengaruh signifikan
terhadap kelompok usaha Sewa tanah
Bapak Abdul Rasyid AS
Entity which has significant influence to Land rental
the Group
Kas dan setara kas, deposito berjangka, dan
Pihak Berelasi Lainnya sewa
PT Bank Perkreditan Rakyat Lingga Sejahtera (BPRLS)
Other related parties Cash and cash equivalents, time deposits, and
rent
Pihak Berelasi Lainnya Penjualan komoditas
Borneo Agri Resources Industries Pte Ltd (BARI)
Other related parties Sales of commodity
Penjualan TBS dan dana talangan
Pihak Berelasi Lainnya
PT Borneo Sawit Gemilang (BSG) Sales of FFB and payment on behalf of the
Other related parties
related party
Dana talangan dan penjamin
Pihak Berelasi Lainnya
PT Mandiri Indah Lestari (MIL) Payments on behalf of the related party and
Other related parties
corporate guarantor
Dana talangan dan penjualan bibit
Pihak Berelasi Lainnya
PT Natai Sawit Perkasa (NSP) Payments on behalf of the related party and
Other related parties
nursery sales
Dana talangan dan pengangkutan
Pihak Berelasi Lainnya
PT Pelayaran Lingga Marintama (LM) Payments on behalf of the related party and
Other related parties
freight
Dana talangan dan pengangkutan
Pihak Berelasi Lainnya
PT Pelayaran Senggora (PS) Payments on behalf of the related party and
Other related parties
freight
Pekerjaan konstruksi, uang jaminan, dan uang
Pihak Berelasi Lainnya muka sewa kantor
PT Pesona Citra Propertindo (PCP)
Other related parties Construction work, security deposit, and office
lease advance
Pihak Berelasi Lainnya Jaminan
PT Prima Sawit Borneo (PSB)
Other related parties Corporate guarantor
Dana talangan dan pembelian TBS
Pihak Berelasi Lainnya
PT Sepalar Yasa Kartika (SYK) Payments on behalf of the related party and
Other related parties
purchase of FFB
Dana talangan dan jasa lain-lain
Pihak Berelasi Lainnya
PT Sulung Ranch (SR) Payments on behalf of the related party and other
Other related parties
service
Dalam kegiatan operasionalnya, Kelompok Usaha Perseroan In its operational activities, the Company Group engages in
melakukan transaksi penjualan, pembelian, dan transaksi sales, purchases, and other financial transactions with related
keuangan lainnya dengan pihak berelasi, yang dilaksanakan parties, carried out based on mutually agreed terms and
berdasarkan syarat dan ketentuan yang disepakati bersama. conditions. Details of significant balances and transactions with
Rincian saldo dan transaksi signifikan dengan pihak berelasi related parties recorded in the SSMS report can be found in
yang tercatat dalam laporan SSMS dapat dilihat pada Laporan the Consolidated Financial Statements as of December 31, 2024,
Keuangan Konsolidasian per 31 Desember 2024, pada Catatan on Note No. 33 Related Parties Balances and Transactions.
No. 33 Saldo dan Transaksi dengan Pihak Berelasi.
Penjelasan Mengenai Kewajaran Transaksi Explanation Regarding the Fairness of Transactions
Seluruh transaksi yang dilakukan Perseroan dengan pihak All transactions conducted by the Company with related or
berelasi atau berafiliasi telah diungkapkan dalam Laporan affiliated parties have been disclosed in the Consolidated
Keuangan Konsolidasian dan sesuai dengan Pernyataan Financial Statements in accordance with Statement of
Standar Akuntansi Keuangan (PSAK) 7 (Revisi 2014) tentang Financial Accounting Standards (PSAK) No. 7 (2014 Revision)
Pengungkapan Pihak-pihak Berelasi. Standar ini mengharuskan concerning Related Party Disclosures. This standard requires
128 Laporan Tahunan 2024
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
pengungkapan mengenai hubungan, transaksi, saldo, serta the disclosure of relationships, transactions, balances, and
komitmen dengan pihak berelasi dalam laporan keuangan. commitments with related parties in the financial statements.
Semua transaksi dengan pihak berelasi dilakukan dengan All related party transactions are carried out under fair terms,
persyaratan, harga, dan kondisi yang wajar, setara dengan prices, and conditions comparable to those conducted with third
transaksi yang dilakukan dengan pihak ketiga, serta telah parties and have been transparently disclosed in the Financial
diungkapkan secara transparan dalam Laporan Keuangan. Statements.
Kebijakan Perusahaan Terkait Mekanisme Peninjauan atas Company Policy on Transaction Review Mechanism and
Transaksi dan Pemenuhan Peraturan dan Ketentuan Terkait Compliance with Relevant Regulations
Perseroan menerapkan kebijakan peninjauan transaksi The Company implements an affiliate transaction review
afiliasi guna melindungi kepentingan Pemegang Saham dan policy to safeguard the interests of Shareholders and other
pemangku kepentingan lainnya, sesuai dengan peraturan yang stakeholders, in accordance with applicable regulations,
berlaku, termasuk PSAK dan Peraturan Otoritas Jasa Keuangan including PSAK and Financial Services Authority Regulation
No. 42/POJK.04/2020 tentang Transaksi Afiliasi dan Transaksi No. 42/POJK.04/2020 concerning Affiliated Transactions and
Benturan Kepentingan (POJK 42). Penerapan kebijakan ini Conflict of Interest Transactions (POJK 42). The implementation
memastikan transparansi dan kewajaran dalam transaksi of this policy ensures transparency and fairness in transactions
dengan pihak berelasi. with related parties.
Berdasarkan POJK 42, transaksi afiliasi didefinisikan sebagai Under POJK 42, affiliated transactions are defined as activities
aktivitas atau transaksi yang dilakukan oleh Perusahaan or transactions carried out by a Public Company with company
Terbuka dengan afiliasi perusahaan, atau dengan afiliasi dari affiliates, or with affiliates of members of the Board of Directors,
anggota Direksi, anggota Dewan Komisaris, Pemegang Saham Board of Commissioners, Major Shareholders, or Controlling
Utama, atau Pengendali. Regulasi ini juga mengatur kewajiban Shareholders. This regulation also governs the procedural
prosedural yang harus dipenuhi oleh Perusahaan Terbuka dalam obligations that must be fulfilled by Public Companies
melaksanakan transaksi afiliasi, termasuk pengecualian tertentu. when conducting affiliated transactions, including certain
Transaksi yang bersifat rutin, berulang, dan berkelanjutan, serta exemptions. Routine, recurring, and ongoing transactions that
berkaitan langsung dengan kegiatan usaha untuk menghasilkan are directly related to the Company’s business activities for
pendapatan, wajib diungkapkan dalam Laporan Keuangan revenue generation must be disclosed in the annual Financial
tahunan sesuai ketentuan yang berlaku. Statements in accordance with applicable provisions.
Perubahan Peraturan Perundang-Undangan
yang Berpengaruh Signifikan terhadap
Perusahaan
Changes to Laws and Regulations with a Significant
Impact on the Company
Beberapa peraturan yang disahkan pada tahun-tahun Several regulations that already passed in the previous year
sebelumnya tetap relevan bagi Perseroan, meskipun tidak remain relevant to the Company, despite no new regulations
ada regulasi baru yang berdampak signifikan di tahun 2024. with significant impact in 2024. Therefore, the applicable and
Oleh karena itu, peraturan yang pernah berlaku dan memiliki relevant regulations remain included in this report. Following
relevansi terhadap operasional Perseroan tetap dicantumkan are the regulations along with their impacts to the Company.
dalam laporan ini. Berikut adalah peraturan yang dimaksud
beserta dampaknya bagi Perseroan.
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PT Sawit Sumbermas Sarana Tbk.
Perubahan Undang-Undang Ikhtisar Ringkas Dampak terhadap Perseroan
Changes in Laws/Legislations Brief Highlights Impact on the Company
Undang-Undang Cipta Kerja (UUCK) Presiden Republik Indonesia memberlakukan Undang- Penyesuaian terhadap UUCK.
Job Creation Law (UUCK) Undang No. 11 Tahun 2020 tentang “Cipta Kerja”. Pada Adjustments to Job Creation Law (UUCK).
tanggal 2 Februari 2021, peraturan pelaksanaan atas
undang-undang ini telah diterbitkan.
The President of the Republic of Indonesia have enacted
Law No. 11 of 2020 concerning 'Job Creation'. On February
2, 2021, the implementing regulations of the law was issued.
Domestic Market Obligation (DMO) dan Peraturan perundangan-undangan Domestic Market Perseroan telah memenuhi peraturan
Domestic Price Obligation (DPO) Obligation (DMO) dan Domestic Price Obligation (DPO) pada tersebut selama tahun 2022.
Domestic Market Obligation (DMO) Januari 2022. Peraturan DMO dan DPO diberlakukan oleh The Company fulfilled these regulations
and Domestic Price Obligation (DPO) Kementerian Perdagangan (Kemendag) yang bertujuan throughout 2022.
untuk memenuhi kebutuhan minyak goreng di Indonesia.
DMO CPO pertama yang ditetapkan sebesar 20% untuk pasar
domestik dengan DPO CPO sebesar Rp9.300,-. Hal tersebut
harus dipenuhi Perseroan apabila ingin melakukan ekspor
terhadap produk minyak sawit. Peraturan DMO dan DPO
terus dievaluasi serta disesuaikan dengan keadaan pasar
domestik oleh Kemendag sampai dengan akhir tahun 2022.
The Domestic Market Obligation (DMO) and Domestic Price
Obligation (DPO) regulations in January 2022. The DMO and
DPO regulations were enforced by the Ministry of Trade
(Kemendag), aiming to fulfil cooking oil needs in Indonesia.
Initially, the DMO for CPO was set at 20% for domestic market,
with DPO for CPO set at Rp9,300. Company must meet this
obligation if it wishes to export palm oil products. The DMO
and DPO regulations are continuously evaluated and adjusted
following the domestic market conditions by the Ministry of
Trade until the end of 2022.
Larangan Ekspor Kelapa Sawit Pada April 2022, pemerintah mengeluarkan larangan ekspor Tidak ada dampak negatif yang signifikan
Palm Oil Export Ban kelapa sawit. Pemerintah resmi melarang ekspor CPO, terhadap operasional Perseroan atas
olein, palm oil mill effluent (POME), serta refined bleached kebijakan tersebut.
deodorized palm oil (RBDPO), dan minyak goreng. Larangan The Company’s operations suffer no
ini diatur dalam Peraturan Menteri Perdagangan No. 22 significant negative impact due to this
Tahun 2022 terkait Larangan Sementara Ekspor CPO dan policy.
Produk Turunannya. Langkah ini diambil karena kekurangan
pasokan minyak sawit di dalam negeri. Namun, larangan
tersebut telah dicabut pada Mei 2022.
On April 2022, the government issued palm oil export ban.
The government officially prohibited the export of CPO,
olein, palm oil mill effluent (POME), and refined bleached
deodorized palm oil (RBDPO), and cooking oil. This ban was
stipulated under the Minister of Trade Regulation No. 22 of
2022 regarding the Temporary Export Ban of CPO and Its
Derivative Products. This action was taken due to shortage
of palm oil supply in the domestic market. However, the ban
was lifted in May 2022.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Perubahan Kebijakan Akuntansi dan
Dampaknya terhadap Perusahaan
Changes in Accounting Policies and
Their Impact on the Company
Berikut adalah kebijakan akuntansi yang telah disahkan oleh Dewan The following are accounting policies issued by the Indonesian
Standar Akuntansi Keuangan (DSAK) Indonesia, yang dianggap Financial Accounting Standards Board (DSAK) that are considered
relevan dengan kondisi Perseroan dan mulai berlaku efektif pada relevant to the Company's condition and became effective in
Laporan Keuangan Konsolidasian per 31 Desember 2024. the Consolidated Financial Statements as of December 31, 2024.
ISAK/Amandemen PSAK Ikhtisar Ringkas Dampak terhadap Laporan Keuangan
ISAK/PSAK Amendments Summary Overview Impact on the Financial Statements
Amandemen PSAK No. 201: Liabilitas Jangka Amandemen ini mengklarifikasi bahwa hanya Tidak berdampak signifikan terhadap
Panjang dengan Kovenan. kovenan yang harus dipatuhi entitas pada atau kebijakan akuntansi Perseroan dan tidak
Amendment of PSAK No. 201: Non-current sebelum tanggal pelaporan yang akan memengaruhi memiliki dampak material pada jumlah yang
Liabilities with Covenants. klasifikasi liabilitas sebagai jangka pendek atau dilaporkan untuk tahun keuangan saat ini
jangka panjang serta pengungkapannya. atau sebelumnya.
This amendment clarify only covenants that must be Has no significant impact on the Company’s
adhered by the entity on or prior to the reporting date accounting policies and has no material
that will affect the classification of liabilities as either impact on the amount reported for the
current or non-current, as well as their disclosure. current or prior financial years.
Amandemen PSAK No. 116: Liabilitas Sewa Amandemen ini mengatur pengukuran selanjutnya
dalam Jual Beli dan Sewa-balik. atas transaksi jual dan sewa-balik.
Amendment of PSAK No. 116: Lease Liability in This amendment regulates the next measurement
a Sale and Leaseback. on transactions of sale and leaseback.
Amandemen PSAK No. 207 dan PSAK No. 107: Amandemen ini memperjelas pengungkapan
Pengaturan Pembiayaan Pemasok. terkait pengaturan pembiayaan pemasok.
Amendment of PSAK No. 207 and PSAK No. 107: This amendment clarify the disclosure related the
Supplier Finance Arrangements. supplier finance arrangements.
Informasi Kelangsungan Usaha
Business Continuity Information
Hingga akhir tahun 2024, Perseroan tidak menemukan faktor As of the end of 2024, the Company has not identified any significant
signifikan yang berpotensi memengaruhi kelangsungan usaha. factors that could potentially impact its business continuity.
Setiap risiko potensial telah dikelola secara efektif melalui All potential risks have been effectively managed through
penerapan kebijakan manajemen risiko yang telah ditetapkan. the implementation of established risk management policies.
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PT Sawit Sumbermas Sarana Tbk. 132 Laporan Tahunan 2024
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Aspek
Pendukung
Operasional
Operational Support Aspects
Perseroan menempatkan SDM sebagai aset utama
dengan strategi pengelolaan yang mencakup
rekrutmen, pelatihan, serta kesejahteraan
karyawan untuk mendukung operasional dan
keberlanjutan usaha. Selain itu, pemanfaatan
teknologi informasi terus diperkuat guna
meningkatkan efisiensi dan keandalan sistem,
termasuk pengelolaan data berbasis cloud dan
pengembangan infrastruktur digital.
The Company regards human resources
as a key asset, implementing management
strategies that encompass recruitment,
training, and employee welfare to support
operations and business sustainability.
In addition, the Company continues
to strengthen the use of information
technology to enhance system efficiency
and reliability, including cloud-based data
management and the development of
digital infrastructure.
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PT Sawit Sumbermas Sarana Tbk.
Sumber Daya Manusia
Human Resources
Sumber daya manusia (SDM) merupakan aset dan investasi Human resources (HR) are the main asset and investment
utama yang mendukung operasional dan keberlanjutan usaha supporting the Company’s operations and business
Perseroan. Dalam industri sawit, SDM memegang peran sustainability. In the palm oil industry, HR plays a crucial role
penting dalam menjaga produktivitas, kualitas panen, serta in maintaining productivity, harvest quality, and operational
efisiensi operasional di seluruh lini bisnis. SDM yang terampil efficiency across all business lines. Skilled and well-trained
dan terlatih dalam praktik keberlanjutan juga berkontribusi personnel in sustainable practices also contribute to meeting
terhadap pemenuhan standar lingkungan dan sosial, yang environmental and social standards, which are essential
menjadi elemen kunci dalam menghadapi tuntutan industri in addressing the demands of the modern palm oil industry.
sawit modern.
Strategi Pengelolaan SDM 2024 2024 HR Management Strategy
Perseroan meyakini bahwa pengelolaan SDM yang efektif The Company believes that effective and strategic
dan terarah merupakan faktor penting dalam mendukung HR management is a critical factor in ensuring business
kelangsungan bisnis. Oleh karena itu, strategi pengelolaan SDM continuity. Therefore, the 2024 HR management strategy
pada tahun 2024 difokuskan pada: focuses on:
1. Melakukan proses rekrutmen dan seleksi yang ketat; 1. Implementing a rigorous recruitment and selection process;
2. Menanamkan budaya kerja perusahaan yang mengutamakan 2. Instilling a corporate work culture that prioritizes ethics,
etika, profesionalisme, dan tanggung jawab; professionalism, and responsibility;
3. Mengadakan pelatihan yang berbasis kompetensi dan nilai 3. Conducting competency and integrity based training
integritas; serta programs; and
4. Mengintegrasikan budaya kerja yang berbasis pengawasan 4. Integrating a work culture centered on supervision and
dan perbaikan berkelanjutan. continuous improvement.
Rekrutmen Recruitment
Kebijakan rekrutmen di Perseroan dilaksanakan berdasarkan The Company’s recruitment policy is based on the principles
prinsip kesetaraan, keterbukaan, keadilan, kehati-hatian, dan of equality, transparency, fairness, diligence, and precision.
ketelitian. Kebijakan ini diterapkan melalui berbagai saluran, This policy is executed through various channels, including
seperti situs resmi Perseroan, iklan, job fair, dan lainnya. the Company’s official website, advertisements, job fairs, and
Proses rekrutmen dilakukan melalui 2 program utama, yaitu other platforms. The recruitment process is carried out through
management trainee dan rekrutmen reguler. two main programs, namely the management trainee program
and regular recruitment.
Program management trainee bertujuan melatih lulusan The management trainee program is designed to develop fresh
baru (fresh graduate) yang memiliki potensi kepemimpinan graduates with leadership potential for future managerial
untuk mengisi posisi manajerial di masa depan. Sementara positions. Meanwhile, the regular recruitment program is
itu, program rekrutmen reguler terbuka bagi kandidat dari open to candidates from diverse backgrounds and educational
berbagai latar belakang dan jenjang pendidikan, dengan seleksi levels, with a selection process based on competency and
yang berbasis pada kompetensi serta kebutuhan spesifik the Company’s specific needs.
perusahaan.
Sepanjang tahun 2024, Perseroan telah merekrut 114 karyawan Throughout 2024, the Company recruited 114 new employees
baru melalui program reguler, yang terdiri dari 59 pria dan 12 through the regular recruitment program, consisting of 59 male
wanita. Sementara itu, program management trainee belum and 12 female. Meanwhile, the management trainee program
dilaksanakan dan akan berjalan pada tahun anggaran 2025. has not yet been implemented and is scheduled to commence
in the 2025 fiscal year.
134 Laporan Tahunan 2024
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Aspek Pendukung Operasional
Operational Support Aspects
Uraian
2024 2023
Description
Perekrutan Program Reguler / Regular Recruitment Program
Total yang Direkrut / Total Recruited 114 200
Total Diterima / Total Accepted 77 168
Perekrutan Program Management Training / Management Training Recruitment Program
Total yang Direkrut / Total Recruited - 82
Total yang Aktif / Total Active - 82
Profil Sumber Daya Manusia Human Resources Profile
Pada tahun 2024, Perseroan memiliki total 15.766 karyawan, As of 2024, the Company has a total of 15,766 employees, with
dengan 4.134 orang bekerja di PT Sawit Sumbermas Sarana Tbk 4,134 people working at PT Sawit Sumbermas Sarana Tbk and
dan 11.632 orang di Entitas Anak. Jumlah ini mengalami 11,632 at its Subsidiaries. This figure represents a 12.62%
penurunan sebesar 12,62% dibandingkan tahun 2023, di mana decrease compared to 2023, when the Company recorded a total
tercatat sebanyak 18.044 karyawan. Selain itu, Perseroan juga of 18,044 employees. Additionally, the Company also employes
mempekerjakan tenaga kerja lain di luar status karyawan tetap. other workers outside the category of permanent employees.
Informasi terkait komposisi karyawan dalam 3 tahun terakhir The following provides an overview of the Company’s workforce
disajikan sebagai berikut. composition over the past three years.
Komposisi Karyawan Berdasarkan Unit Bisnis
Employee Composition by Business Unit
2024 2023 2022
Unit Bisnis
Business Unit Pria Wanita Pria Wanita Pria Wanita
Total Total Total
Male Female Male Female Male Female
Perseroan / The Company 2.944 1.19 4.134 3.393 1.301 4.694 3.694 1.557 5.251
Entitas Anak / Subsidiary 8.468 3.164 11.632 10.098 3.252 13.350 11.145 3.800 14.945
Entitas Asosiasi / Associated Entity - - - - - - - - -
Total 11.412 4.354 15.766 13.491 4.553 18.044 14.839 5.357 20.196
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PT Sawit Sumbermas Sarana Tbk.
Komposisi Karyawan Berdasarkan Wilayah Kerja
Employee Composition by Operating Area
2024 2023 2022
Lokasi
Location Pria Wanita Pria Wanita Pria Wanita
Total Total Total
Male Female Male Female Male Female
Pangkalan Bun 375 98 473 582 127 709 401 108 509
Jakarta 26 14 40 26 13 39 28 13 41
Pulang Pisau 75 10 85 2.317 583 2.900 3.076 767 3.843
PKS Regional I & II 60 11 71 815 85 900 996 88 1.084
Estate Regional I & II 10.876 4.219 15.095 9.751 3.743 13.494 10.338 4.379 14.717
Palangka Raya - 2 2 - 2 2 - 2 2
Total 11.412 4.354 15.766 13.491 4.553 18.044 14.839 5.357 20.196
Komposisi Karyawan Berdasarkan Tingkat Pendidikan
Employee Composition by Education Level
2024 2023 2022
Tingkat Pendidikan
Education Level Pria Wanita Pria Wanita Pria Wanita
Total Total Total
Male Female Male Female Male Female
Di Bawah SMA/Sederajat /
Under Senior High School / 6.775 3.042 9.817 6.743 2.604 9.347 9.129 3.584 12.713
Equivalent
SMA/Sederajat / Senior High
3.835 873 4.708 5.833 1.541 7.374 4.940 1.456 6.396
School / Equivalent
D1, 2, 3 / Diploma 147 96 243 166 98 264 144 75 219
S1 / Bachelor Degree 626 335 961 719 298 1.017 596 234 830
S2/S3 / Master/Doctorate Degre 29 8 37 30 12 42 29 9 38
Total 11.412 4.354 15.766 13.491 4.553 18.044 14.838 5.358 20.196
Komposisi Karyawan Berdasarkan Rentang Usia
Employee Composition by Age Range
2024 2023 2022
Rentang Usia
Age Range Pria Wanita Pria Wanita Pria Wanita
Total Total Total
Male Female Male Female Male Female
> 50 tahun / years old 479 139 618 753 219 972 1.067 378 1.445
41-50 tahun / years old 2.271 1.017 3.288 2.894 1.191 4.085 3.047 1.399 4.446
31-40 tahun / years old 3.621 1.512 5.133 4.371 1.543 5.914 4.652 1.764 6.416
<30 tahun / years old 5.041 1.686 6.727 5.473 1.600 7.073 6.073 1.816 7.889
Total 11,412 4.354 15.766 13.491 4.553 18.044 14.839 5.357 20.196
136 Laporan Tahunan 2024
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Aspek Pendukung Operasional
Operational Support Aspects
Total Level Karyawan yang Dimiliki oleh Pria dan Wanita Berdasarkan Rentang Usia Tahun 2024
Total Employee Levels Held by Male and Female by Age Range in 2024
Level Jabatan
Position Level
Rentang Usia Total Karyawan
Entry-Level Mid-Level Senior-Level Executive-Level
Age Range Total Employee
Pria Wanita Pria Wanita Pria Wanita Pria Wanita
Male Female Male Female Male Female Male Female
18-24 2.409 659 26 3 - - - - 3.097
25-34 3.844 1.571 326 74 6 - - 1 5.822
35-44 3,100 1.410 124 23 34 2 3 1 4.697
45-54 1.384 580 31 7 26 - 10 - 2.038
>55 70 22 6 - 6 - 7 1 112
Total 10.807 4.242 513 107 72 2 20 3 15.766
Komposisi Karyawan Berdasarkan Status
Employee Composition by Status
2024 2023 2022
Status
Pria Wanita Pria Wanita Pria Wanita
Total Total Total
Male Female Male Female Male Female
Pegawai Tetap / Permanent 783 283 1.066 804 152 956 630 127 757
PKWTT / Fixed Term 1.566 3.046 4.612 2.113 3.431 5.544 4.017 4.327 8.344
Pekerja Bulanan / Full-Time 316 61 377 604 229 833 693 242 935
Pekerja Harian / Part-Time 8.747 964 9.711 9.970 741 10.711 9.499 661 10.160
Total 11.412 4.354 15.766 13.491 4.553 18.044 14.839 5.357 20.196
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PT Sawit Sumbermas Sarana Tbk.
Komposisi Karyawan Berdasarkan Level Jabatan
Employee Composition by Position Level
2024 2023 2022
Level Jabatan
Position Level Pria Wanita Pria Wanita Pria Wanita
Total Total Total
Male Female Male Female Male Female
Kepala Divisi / Division Head 20 3 23 19 3 22 17 4 21
Kepala Department /
19 1 20 26 1 27 17 1 18
Department Head
Section Head / Section Head - - - 8 1 9 - - -
Manajer / Manager 53 1 54 55 1 56 63 2 65
Asisten Manajer / Assistant
82 14 96 91 16 107 87 18 105
Manager
Staff / Staff 431 93 524 520 117 637 440 102 542
Non-Staff / Non-Staff 10.807 4.242 15.049 12.772 4.414 17.186 14.215 5.230 19.445
Total 11.412 4.354 15.766 13.491 4.553 18.044 14.839 5.357 20.196
Distribusi Gender di Setiap Level Jabatan Tahun 2024
Gender Distribution at Each Position Level in 2024
Pria Pria
Level Jabatan Kriteria Level 1 Male Male
Position Level Level 1 Criteria
Total % Total %
Entry-Level PHL, PHT, Bulanan / PHL, PHT, Full-Time 10.807 94,70 4.242 97,43
Mid-Level Asisten, Asmen / Assistant, Assistant Manager 513 4,50 107 2.46
Senior-Level Manager, Senior Manager 72 0,63 2 0,05
Executive-Level General Manager, Vice President 20 0,18 3 0,07
Total Karyawan / Total Employee 11.412 100,00 4.354 100,00
Grand Total 15.766
Komposisi Karyawan Berdasarkan Gender
Employee Composition by Gender
2024 2023 2022
Jenis Kelamin
Gender Total % Total % Total %
Pria / Male 11.412 72,38 13.491 74,77 14.839 73,47
Wanita / Female 4.354 27,62 4.553 25,23 5.357 26,53
Total 15.766 100,00 18.044 100,00 20.196 100,00
Pengembangan Kompetensi Competency Development
Pengembangan kompetensi merupakan bagian penting dari Competency development is a key component of the Company’s
strategi Perseroan untuk meningkatkan kapabilitas karyawan strategy to enhance employee capabilities and support
dan mendukung pencapaian target bisnis. Karyawan yang the achievement of business targets. Skilled and adaptable
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Aspek Pendukung Operasional
Operational Support Aspects
terampil dan adaptif menjadi kunci dalam menghadapi employees are essential in navigating industry challenges.
tantangan industri. Oleh karena itu, Perseroan menjalankan Therefore, the Company implements continuous training and
program pelatihan dan pengembangan secara berkelanjutan development programs to ensure that every employee has the
untuk memastikan setiap karyawan memiliki kesempatan opportunity to enhance their skills.
meningkatkan keterampilan mereka.
Program ini mencakup pelatihan teknis (hard skill) untuk These programs include technical training (hard skills) to
mendukung keterampilan kerja dan pengembangan non-teknis strengthen job-related expertise and non-technical development
(soft skill) yang fokus pada kepemimpinan dan komunikasi. (soft skills) focusing on leadership and communication.
Dengan pendekatan ini, Perseroan berupaya membentuk tim Through this approach, the Company aims to build an innovative
yang inovatif dan siap berkontribusi terhadap pertumbuhan team that contributes to its growth. The Company is committed
perusahaan. Perseroan berkomitmen untuk memberikan to providing equal opportunities for all employees to develop
kesempatan yang sama kepada seluruh karyawan untuk their potential, enabling them to compete on a globally
pengembangan diri yang potensial, agar mampu bersaing competitive scale.
secara kompetitif yang berskala global.
Sepanjang tahun 2024, Perseroan telah mengikutsertakan Throughout 2024, the Company has engaged 4,218 employees in
4.218 karyawan dalam berbagai program pelatihan, baik various training programs, both internal and external, covering
internal maupun eksternal, yang melibatkan semua tingkatan all employee levels from non-staff to executive managers.
karyawan, dari non-staf hingga manajer eksekutif. Rincian jenis The breakdown of training programs conducted is detailed as
pelatihan yang telah dilaksanakan diuraikan sebagai berikut. follows.
Pelatihan Berdasarkan Jenis Pelatihan
Training by Type of Training
Program Pelatihan Total Peserta
Batch
Training Program Total Participant
Management Training - -
Cadet Staff - -
Mandor Mandiri / Independent Supervisor 40 2
Basic Mechanic 59 2
Program Training Soft Skill 625 12
Program Refresh Training 3.227 191
Sertifikasi Profesi / Professional Certification 267 31
Total 4.218 238
Pelatihan Berdasarkan Level Jabatan
Training by Position Level
Jabatan Total Peserta
Position Total Participant
Division Head 1
Department Head 12
Manager 140
Assistant Manager 177
Staff 954
Non-Staff 2.934
Total 4.218
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PT Sawit Sumbermas Sarana Tbk.
Investasi Pengembangan Kompetensi Investment in Competency Development
Pada tahun 2024, total investasi Perseroan untuk program In 2024, the Company’s total investment in competency
pengembangan kompetensi tercatat sebesar Rp2.883.496.786,-, development programs amounted to Rp2,883,496,786,
menurun dari tahun sebelumnya yang mencapai a decrease from the previous year’s total of Rp6,451,148,418.
Rp6.451.148.418. Angka ini telah menyerap 36,32% dari alokasi This figure represents 36.32% of the initial annual budget
anggaran awal tahun sebesar Rp7.938.819.604,-. allocation of Rp7,938,819,604.
Batch Biaya / Cost
Program Pelatihan
Training Program Rencana Realisasi Var Rencana Realisasi Var
Plan Realization (%) Plan Realization (%)
Program Reguler / Regular Program
Refresh Training Staff 38 45 118,42 51.469.000 29.635.483 57,58
Refresh Training Non-Staff 44 145 329,55 107.075.000 49.584.709 46,31
Program Penjenjangan / Career Progression Program
Program Kepemimpinan Perkebunan
Pratama (PKPP) / Primary Plantation 2 - - 4.670.964.331 740.943.155 15,86
Leadership Program (PKPP)
Program Cadet Staff /
1 - - 41.080.400 - -
Cadet Staff Program
Program Mandor Mandiri (PMM) /
2 2 100,00 1.857.210.906 714.215.381 38,46
Independent Supervisor Program (PMM)
Program Basic Mechanic /
1 2 100,00 470.841.567 1.033.918.746 219,59
Basic Mechanic Program
Program Sertifikasi Profesi /
8 12 200,00 226.501.400 58.031.882 26,62
Professional Certification Program
Program Soft-Skill / Soft-Skill Program 40 31 150,00 513.677.000 257.167.430 50,06
Total 136 237 174.26 7,938,819,604 2,883,496,786 36.32
Rencana Pengembangan Kompetensi di Tahun 2025 Competency Development Plan for 2025
Perseroan akan terus berupaya meningkatkan pengembangan The Company will continue to enhance competency development
kompetensi di tahun 2025 melalui strategi berikut. in 2025 through the following strategies:
1. Strategi umum: 1. General strategy:
a. Pelatihan teknis dan soft skill; serta a. Technical and soft skills training; and
b. Sertifikasi. b. Certification.
2. Strategi spesifik: 2. Specific strategy:
a. Pengembangan kompetensi teknis; serta a. Technical competency development; and
b. Pengembangan kompetensi manajerial. b. Managerial competency development.
3. Strategi organisasional: 3. Organizational strategy:
Pengembangan sistem evaluasi pelatihan. Development of a training evaluation system.
Penilaian Kinerja Karyawan Employee Performance Assessment
Perseroan mendorong pengembangan karier karyawan melalui The Company is committed to fostering employee career
proses evaluasi dan penilaian kinerja yang terstruktur. Setiap development through a structured evaluation and performance
karyawan dinilai berdasarkan pencapaian key performance assessment process. Each employee is assessed based on the
indicator (KPI) yang ditetapkan di awal tahun, sehingga achievement of Key Performance Indicators (KPIs) set at the
produktivitas dan kontribusi individu dapat diukur secara beginning of the year, ensuring that productivity and individual
objektif. contributions are measured objectively.
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Aspek Pendukung Operasional
Operational Support Aspects
KPI dan kompetensi karyawan menjadi faktor utama, yang Employee KPIs and competencies are the key factors forming
menjadi dasar pertimbangan dalam proses penilaian ini the basis of this assessment process, allowing the Company
memungkinkan Perseroan untuk mengidentifikasi potensi, to identify potential, provide constructive feedback, and design
memberikan umpan balik yang konstruktif, dan merancang appropriate training programs. As a result, the Company not
program pelatihan yang sesuai. Dengan demikian, Perseroan only drives individual performance improvement but also
tidak hanya mendorong peningkatan kinerja individu, tetapi juga strengthens the achievement of its strategic objectives.
memperkuat pencapaian tujuan strategis perusahaan.
Remunerasi dan Kesejahteraan Karyawan Employee Remuneration and Welfare
Perseroan berkomitmen untuk menyediakan remunerasi dan The Company is committed to providing competitive
kesejahteraan yang kompetitif bagi karyawan sebagai bentuk remuneration and welfare benefits as a form of appreciation
apresiasi atas kontribusi mereka dalam pencapaian tujuan for employees’ contributions to achieving corporate goals.
perusahaan. Kebijakan remunerasi disusun secara adil, The remuneration policy is designed to be fair, transparent,
transparan, dan didasarkan pada evaluasi kinerja, tanggung and based on performance evaluations, responsibilities, and
jawab, serta kontribusi individu terhadap kemajuan Perseroan. individual contributions to the Company’s growth. In determining
Dalam penetapannya, Perseroan memperhatikan faktor-faktor remuneration, the Company considers the following factors:
berikut:
1. Peraturan pemerintah tentang upah minimum regional 1. Government regulations on regional minimum wages
(UMR); (UMR);
2. Tingkat upah dari bidang usaha sejenis; dan 2. Wage levels in similar industries; and
3. Level jabatan karyawan. 3. Employee job levels.
Sebagai bentuk penerapan prinsip kesetaraan dan inklusivitas, As part of its commitment to equality and inclusivity,
Perseroan memastikan tidak ada perbedaan dalam pemberian the Company ensures that there is no disparity in remuneration
remunerasi antara karyawan pria dan wanita. Remunerasi between male and female employees. Compensation is solely
sepenuhnya didasarkan pada hasil penilaian kinerja karyawan. based on employee performance evaluations.
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PT Sawit Sumbermas Sarana Tbk.
Kebijakan Kesehatan dan Keselamatan Occupational Health and Safety Policy
Kerja
Perseroan berkomitmen menciptakan lingkungan kerja yang The Company is committed to creating a safe and healthy work
aman dan sehat melalui penerapan Kebijakan Kesehatan dan environment through the implementation of its Occupational
Keselamatan Kerja (K3). Kebijakan ini disusun berdasarkan Health and Safety (OHS) Policy. This policy is developed based
peraturan yang berlaku dan kebijakan internal perusahaan, on applicable regulations and the Company’s internal policies,
dengan tujuan meminimalkan risiko kecelakaan kerja dan aiming to minimize workplace accident risks and ensure
menjaga kesejahteraan karyawan. Dasar hukum kebijakan ini employee well-being. The legal basis for this policy includes:
mencakup:
1. Undang-Undang No. 1 Tahun 1970 tentang Keselamatan 1. Law No. 1 of 1970 on Occupational Health and Safety;
dan Kesehatan Kerja;
2. Undang-Undang No. 23 Tahun 1992 tentang Kesehatan; 2. Law No. 23 of 1992 on Health;
3. Undang-Undang No. 36 Tahun 2009 tentang Kesehatan; 3. Law No. 36 of 2009 on Health;
4. Undang-Undang No. 13 Tahun 2003 tentang 4. Law No. 13 of 2003 on Manpower;
Ketenagakerjaan;
5. Keputusan Presiden No. 22 Tahun 1993 tentang Penyakit 5. Presidential Decree No. 22 of 1993 on Occupational
yang Timbul Akibat Hubungan Kerja; Diseases;
6. Peraturan Pemerintah No. 50 Tahun 2012 tentang 6. Government Regulation No. 50 of 2012 on the Implementation
Penerapan Sistem Manajemen K3; of the OHS Management System;
7. Peraturan Menteri Ketenagakerjaan Republik Indonesia 7. Minister of Manpower of the Republic of Indonesia
No. PER.02/MEN/1992 tentang Tata Cara Penunjukan Regulation No. PER.02/MEN/1992 on Procedures for
Kewajiban dan Wewenang Ahli K3; dan the Appointment, Obligations, and Authorities of OHS
Experts; and
8. Peraturan Menteri Tenaga Kerja No. 5 tahun 1996 tentang 8. Minister of Manpower Regulation No. 5 of 1996 on the
Sistem Manajemen Keselamatan dan Kesehatan Kerja Occupational Health and Safety Management System
(SMK3). (SMK3).
Kebijakan internal K3 merupakan bagian dari QHSE Terpadu, The Company’s internal OHS policy is an integral part of
yang berlandaskan pada Nilai Perusahaan, yakni Care for the the Integrated QHSE framework, founded on the Company’s
Company, Care for the People, dan Care for the Environment. Core Values, namely Care for the Company, Care for the People,
Penerapan K3 dilakukan melalui QHSE Policy yang berlaku di and Care for the Environment. The implementation of OHS is
semua lini sejak 2017, dengan fokus pada: carried out through the QHSE Policy, which has been in effect
across all operations since 2017, with a focus on:
1. Perlindungan lingkungan dan pencegahan polusi udara, 1. Environmental protection and the prevention of air, soil, and
tanah dan air; water pollution;
2. Peningkatan kinerja mutu, lingkungan serta keselamatan 2. Enhancing quality, environmental, and occupational health
dan kesehatan kerja; and safety performance;
3. Penerapan konsep produksi bersih dalam setiap proses dan 3. Applying the clean production concept in all processes and
unit pendukung; supporting units:
4. Peningkatan produksi dan pengoptimalan biaya produksi; 4. Increasing production efficiency and optimizing production
costs;
5. Pengembangan sumber daya manusia yang ditujukan untuk 5. Developing human resources to cultivate competent
membentuk tenaga profesional berbasis kompetensi dan professionals with high integrity;
memiliki integritas yang tinggi;
6. Penyempurnaan kriteria kinerja yang terkait pada bisnis 6. Refining performance criteria related to business and
dan operasi serta menerapkan karya-karya inovatif terkait operations while implementing innovative initiatives to
peningkatan mutu, lingkungan dan K3 sesuai persyaratan improve quality, environmental management, and OHS
dari pihak yang berkepentingan, serta persyaratan in accordance with stakeholder requirements and ISO
berstandar manajemen ISO 9001:2015, ISO 14001:2018, ISO management standards, including ISO 9001:2015, ISO
45001:2018; dan 14001:2018, and ISO 45001:2018; and
7. Peningkatan kesadaran pegawai, masyarakat, dan 7. Raising awareness among employees, communities,
pemangku kepentingan untuk menciptakan lingkungan and stakeholders to foster a clean, safe, and healthy
kerja yang bersih, aman, sehat, serta bebas dari kecelakaan work environment, free from accidents and occupational
dan penyakit akibat kerja. diseases.
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Aspek Pendukung Operasional
Operational Support Aspects
Tingkat Perputaran Karyawan Employee Turnover Rate
Perputaran karyawan merupakan indikator penting yang The employee turnover rate is a key indicator reflecting
mencerminkan stabilitas, kepuasan, dan loyalitas tenaga workforce stability, satisfaction, and loyalty within the
kerja di Perseroan. Perseroan secara berkala memantau Company. The Company regularly monitors turnover rates to
tingkat perputaran karyawan untuk mengidentifikasi alasan identify the primary reasons employees leave and to assess
utama karyawan meninggalkan perusahaan dan mengevaluasi the effectiveness of its implemented strategies. As a response,
efektivitas strategi yang diterapkan. Sebagai bentuk respons, the Company strives to manage its workforce fairly and
Perseroan berupaya mengelola tenaga kerja secara adil transparently to improve retention and meet employee needs.
dan transparan untuk meningkatkan retensi dan memenuhi
kebutuhan karyawan.
Pada tahun 2024, tingkat perputaran karyawan tercatat In 2024, the employee turnover rate was recorded at 16.71%.
sebesar 16,71%. Informasi lebih rinci terkait tingkat Further details on the Company’s employee turnover rate are
perputaran karyawan Perseroan diungkapkan dalam Laporan disclosed in the Sustainability Report.
Keberlanjutan.
Hubungan Industrial Industrial Relations
Perseroan berkomitmen membangun hubungan industrial yang The Company is committed to fostering harmonious and fair
harmonis dan adil antara perusahaan dan karyawan. Melalui industrial relations between the Company and its employees.
dialog terbuka, perjanjian kerja bersama (PKB), dan kepatuhan Through open dialogue, collective labor agreements (CLA),
terhadap ketentuan ketenagakerjaan, Perseroan memastikan and compliance with labor regulations, the Company ensures
hak dan kesejahteraan karyawan tetap terjaga. Komitmen ini that employee rights and well-being are maintained. This
menciptakan lingkungan kerja yang kondusif dan mendukung commitment helps create a conducive work environment and
keberlanjutan operasional perusahaan. supports the Company’s operational sustainability.
Sebagai bentuk nyata dari komitmen tersebut, Perseroan As a tangible demonstration of this commitment, the Company
membentuk LKS Bipartit di setiap Entitas Anak sebagai wadah has established Bipartite Cooperation Institutions (LKS Bipartit)
komunikasi efektif antara karyawan dan manajemen. in each Subsidiary as an effective communication platform
between employees and management.
Teknologi Informasi
Information Technology
Teknologi informasi (TI) berperan penting dalam meningkatkan Information technology (IT) plays a vital role in enhancing
efisiensi dan ketepatan operasional Perseroan, mulai dari the efficiency and accuracy of the Company’s operations,
pengelolaan perkebunan hingga produksi dan distribusi. from plantation management to production and distribution.
Perseroan mengembangkan infrastruktur TI untuk memantau The Company continuously develops its IT infrastructure to
produktivitas kebun, mengelola lahan, dan mendukung monitor plantation productivity, manage land use, and support
pengambilan keputusan berbasis data. Penerapan teknologi data-driven decision-making. The implementation of these
ini mendukung operasional yang berkelanjutan dan kompetitif, technologies ensures sustainable and competitive operations,
sejalan dengan visi jangka panjang Perseroan dalam aligning with the Company’s long-term vision of creating added
menciptakan nilai tambah di industri kelapa sawit. value in the palm oil industry.
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PT Sawit Sumbermas Sarana Tbk. Pengelolaan Teknologi Informasi Information Technology Management Perseroan telah membangun dan mengelola infrastruktur The Company has developed and manages an extensive TI yang tersebar di berbagai lokasi, termasuk Head IT infrastructure across multiple locations, including the Office Pangkalan Bun, Site Downstream Tempenek, Head Office in Pangkalan Bun, Site Downstream Tempenek, Kantor Representative Jakarta dan Singapura, serta site Representative Offices in Jakarta and Singapore, and operational operasional perkebunan di Kabupaten Kotawaringin Barat, plantation sites in Kotawaringin Barat, Lamandau, and Pulang Lamandau, dan Pulang Pisau. Seluruh lokasi ini terhubung Pisau Regencies. All locations are securely connected through a secara online melalui jaringan privat yang aman. Selain private network. Additionally, the Company operates a primary itu, Perseroan juga memiliki data center utama serta data center along with several small data centers at branch beberapa small data center di masing-masing cabang untuk offices to ensure optimal IT service availability. memastikan ketersediaan layanan TI yang optimal. Seluruh infrastruktur dan layanan TI tersebut dikelola secara All IT infrastructure and services are managed internally by a internal oleh tim yang memiliki kompetensi sesuai bidangnya, team of professionals with expertise in their respective fields, sehingga keandalan sistem tetap terjaga. Untuk meminimalisir ensuring system reliability. To minimize downtime, the Company downtime, Perseroan telah menerapkan sistem backup unit has implemented backup units for data communication network pengganti pada infrastruktur jaringan komunikasi data di site infrastructure at plantation sites, along with a tiered data backup operasional perkebunan, serta sistem backup data berjenjang system to safeguard information availability and security. untuk memastikan keamanan dan ketersediaan informasi. Dalam menjaga keamanan informasi, Perseroan menerapkan To uphold information security, the Company applies kebijakan keamanan berbasis standar ISO 27001, termasuk ISO 27001-based security policies, including restricted IT pembatasan akses layanan TI bagi karyawan berdasarkan level service access for employees based on job level and work jabatan dan kebutuhan pekerjaan. Selain itu, sistem keamanan requirements. Security measures are further reinforced with juga diperkuat dengan firewall, anti-spam, endpoint security, dan firewalls, anti-spam protection, endpoint security, and other berbagai proteksi lainnya guna melindungi data serta informasi protective systems to safeguard corporate data and information perusahaan dari ancaman siber. from cyber threats. Penerapan sistem TI yang andal memungkinkan Perseroan untuk A robust IT system enables the Company to operate an menjalankan Enterprise Resource Planning (ERP) Perkebunan integrated Plantation Enterprise Resource Planning (ERP) yang terintegrasi hingga proses pelaporan keuangan. Selain system, extending to financial reporting processes. Additionally, itu, Perseroan juga telah menerapkan pencatatan aktivitas the Company has implemented real-time harvest activity panen secara real-time melalui Mobile Application System, yang recording through a Mobile Application System, enhancing meningkatkan efisiensi dan transparansi dalam operasional efficiency and transparency in plantation operations. perkebunan. Strategi Pengembangan TI 2025 IT Development Strategy 2025 Perseroan berkomitmen memaksimalkan pengelolaan TI The Company is committed to continuously optimizing secara berkelanjutan melalui strategi yang akan diterapkan IT management through the following strategies to be pada tahun 2025 sebagai berikut. implemented in 2025: 1. Pembangunan secondary data center; 1. Development of a secondary data center; 2. Pengembangan sistem aplikasi perkebunan; 2. Enhancement of plantation application systems; 3. Peremajaan infrastruktur; serta 3. Modernization of IT infrastructure; and 4. Migrasi layanan TI on-premise ke cloud. 4. Migration of on-premise IT services to the cloud. 144 Laporan Tahunan 2024
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2024 Annual Report 145
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PT Sawit Sumbermas Sarana Tbk. 146 Laporan Tahunan 2024
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Tata Kelola
Perusahaan
Corporate Governance
Dengan semangat transparansi dan keadilan,
Perseroan terus memperkuat praktik tata kelola
yang bertanggung jawab. Perseroan menanamkan
akuntabilitas di setiap lapisan, memastikan bahwa
setiap keputusan dibuat dengan penuh pertimbangan
dan integritas, serta merefleksikan Nilai-Nilai
Perusahaan dalam setiap tindakan yang diambil.
Driven by the spirit of transparency and fairness,
the Company continues to strengthen the responsible
governance practices. The Company instills
accountability in every layer, ensuring that every
decision is made under full consideration and
integrity, while reflecting the Corporate Values in
every action taken.
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PT Sawit Sumbermas Sarana Tbk.
Penerapan Tata Kelola Perusahaan yang Baik
Implementation of Good Corporate Governance
Perseroan berkomitmen menerapkan prinsip good corporate The Company is committed to implement the good corporate
governance (GCG) sebagai bagian integral dari operasional governance (GCG) principles as an integral part of the company
perusahaan. Penerapan GCG di Perseroan didasarkan pada 3 operations. The GCG implementation in the Company is based
pendekatan utama berikut. on the 3 main approaches as follows.
Kepatuhan Etika Berusaha
Compliance Business Ethics
Terhadap peraturan perundang-undangan yang berlaku Sebagai cermin perilaku dunia usaha
With applicable laws and regulations As a mirror of healthy business behavior
Iklim Investasi yang Baik dan Pertubuhan yang Berkelajutan
Good Invesment Climate and Sustainable Growth
Pendekatan ini diimplementasikan dalam bentuk praktik These approaches are implemented in the form of governance
tata kelola yang mencerminkan komitmen Perseroan untuk practices reflecting the Company’s commitment to maintain
menjaga kepercayaan pemangku kepentingan. Implementasi the stakeholders’ trust. The implementation is realized through:
ini diwujudkan melalui:
1. Memberikan kesempatan bagi karyawan untuk 1. Providing career development opportunities for employees
mengembangkan karier serta memberikan apresiasi and appreciate their contributions in improving Company’s
terhadap kontribusi mereka dalam meningkatkan productivity;
produktivitas perusahaan;
2. Menyelenggarakan Rapat Umum Pemegang Saham (RUPS) 2. Holding the General Meeting of Shareholder (GMS)
secara berkala untuk memastikan hak-hak Pemegang regularly to ensure that the rights of shareholders are met
Saham terpenuhi secara transparan dan akuntabel; in a transparent and accountable manner;
3. Menjaga ekosistem di sekitar lokasi operasional dan 3. Maintaining the ecosystem around operation location and
berkontribusi pada pembangunan ekonomi masyarakat contributing to the economic development of the community
melalui program tanggung jawab sosial perusahaan through corporate social responsibility (CSR) program; and
(corporate social responsibility/CSR); serta
4. Menyediakan akses informasi yang adil dan setara bagi 4. Providing fair and equal access to information related to
masyarakat dan pemangku kepentingan terkait keuangan the company’s financial and operational for the public and
dan operasional perusahaan. stakeholders.
Komitmen ini diterapkan secara konsisten di seluruh jajaran This commitment is implemented consistently at all levels
Perseroan, mulai dari Dewan Komisaris, Direksi, hingga of the Company, from the Board of Commissioners, Board of
seluruh karyawan. Melalui penerapan GCG yang menyeluruh, Directors, to all employees. By implementing a comprehensive
Perseroan berharap dapat terus tumbuh dan memberikan nilai GCG, the Company hopes to maintain continuous growth and
tambah bagi seluruh pemangku kepentingan. provide added value for all stakeholders.
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Tata Kelola Perusahaan
Corporate Governance
Tujuan Penerapan GCG GCG Implementation Objectives
Perseroan secara konsisten menerapkan prinsip-prinsip GCG The Company consistently implement GCG principles in every
dalam setiap proses pengelolaan perusahaan. Langkah ini process of company management. This step has the following
bertujuan untuk: objectives:
1. Memastikan pengelolaan perusahaan sesuai dengan 1. Ensuring the Company is managed in accordance with
prinsip-prinsip GCG, seperti perilaku beretika, akuntabilitas, GCG principles, such as ethical conduct, accountability,
transparansi, dan keberlanjutan; transparency, and sustainability;
2. Memperkuat fungsi dan kemandirian setiap organ 2. Strengthening the functions and independence of each
perusahaan, yakni Dewan Komisaris, Direksi, dan Rapat company organ, namely Board of Commissioners, Board of
Umum Pemegang Saham; Directors, and General Meeting of Shareholders;
3. Mendorong Pemegang Saham, Dewan Komisaris, dan 3. Encouraging Shareholders, Board of Commissioners, and
Direksi agar mengambil setiap keputusan dan tindakan Board of Directors to make every decision and action based
didasari oleh nilai moral yang tinggi serta kepatuhan pada on high moral value and compliance with the applicable
peraturan yang berlaku; regulations;
4. Mengoptimalkan nilai Perseroan bagi Pemegang Saham 4. Optimizing the Company’s value for Shareholders while
dengan tetap memperhatikan kepentingan pihak-pihak considering the interest of others; and
lain; serta
5. Meningkatkan daya saing Perseroan di tingkat nasional dan 5. Increasing the Company’s competitiveness at the national
internasional, sehingga memperkuat kepercayaan pasar and international level, thereby strengthen the market
dan mendukung arus investasi serta pertumbuhan ekonomi confidence and support the investment flow and sustainable
nasional yang berkelanjutan. national economic growth.
Dasar Hukum Legal References
Optimalisasi penerapan GCG memerlukan penyesuaian Optimizing the GCG implementation requires adjustments to
terhadap ketentuan-ketentuan berikut. the following provisions.
1. Undang-Undang Republik Indonesia No. 40 Tahun 2007 1. Law of the Republic of Indonesia No. 40 of 2007 concerning
tentang Perseroan Terbatas; Limited Liability Company;
2. Undang-Undang No. 20 Tahun 2001 tentang Perubahan 2. Law of the Republic of Indonesia No. 20 of 2001 concerning
atas Undang-Undang Republik Indonesia No. 31 Tahun 1999 Amendments to Law of the Republic of Indonesia No. 31 of
tentang Pemberantasan Tindak Pidana Korupsi; 1999 concerning Eradication of Corruption Crimes;
3. Undang-Undang No. 8 Tahun 1995 tentang Pasar Modal; 3. Law No. 8 of 1995 concerning Capital Markets;
4. Peraturan Badan Pengawas Pasar Modal dan Lembaga 4. Regulation of the Capital Market and Financial Institution
Keuangan Nomor IX.J.1, Lampiran Keputusan Ketua Badan Supervisory Agency Number IX.J.1, Attachment to
Pengawas Pasar Modal dan Lembaga Keuangan No. KEP- the Decree of the Chairman of the Capital Market
179/ BL/2008 tanggal 14 Mei 2008 tentang pokok-pokok and Financial Institution Supervisory Agency Number
Anggaran Dasar Perseroan yang Melakukan Penawaran No. KEP-179/ BL/2008 dated 14 May 2008 concerning
Umum Efek Bersifat Ekuitas dan Perusahaan Publik; the main points of the Articles of Association of Company
that Conduct Public Offerings of Equity-Type Securities and
Public Company;
5. Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2020 5. Financial Services Authority Regulation No. 15/POJK.04/2020
tentang Rencana dan Penyelenggaraan Rapat Umum concerning Plans and Implementation of General Meeting
Pemegang Saham Perusahaan Terbuka; of Shareholders of Public Company;
6. Peraturan Otoritas Jasa Keuangan No. 16/POJK.04/2020 6. Financial Services Authority Regulation No. 16/POJK.04/2020
tentang Pelaksanaan Rapat Umum Pemegang Saham concerning Implementation of Electronic General Meeting
Perusahaan Terbuka Secara Elektronik; of Shareholders of Public Company;
7. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 7. Financial Services Authority Regulation No. 55/POJK.04/2015
tentang Pembentukan dan Pedoman Pelaksanaan Kerja concerning the Establishment and Guidelines for
Komite Audit; implementation of Audit Committee Work;
8. Peraturan Otoritas Jasa Keuangan No. 21/POJK.04/2015 8. Financial Services Authority Regulation No. 21/POJK.04/2015
tentang Penerapan Pedoman Tata Kelola Perseroan concerning Implementation of Governance Guidelines for
Terbuka; Public Company;
9. Surat Edaran Otoritas Jasa Keuangan No. 32/SEOJK.04/2015 9. Financial Services Authority Circular No. 32/SEOJK.04/2015
tentang Pedoman Tata Kelola Perseroan Terbuka; concerning Guidelines for Public Company Governance;
2024 Annual Report 149
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PT Sawit Sumbermas Sarana Tbk.
10. Surat Edaran Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 10. Financial Services Authority Circular No. 16/SEOJK.04/2021
tentang Bentuk dan Isi Laporan Tahunan Emiten atau regarding the Format and Contents of the Annual Report of
Perusahaan Publik; Issuers and Public Companies;
11. Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/ 2014 11. Financial Services Authority Regulation No. 33/POJK.04/ 2014
tentang Direksi dan Dewan Komisaris Emiten atau concerning Board of Directors and Board of Commissioners
Perseroan Publik; of Issuers or Public Company;
12. Peraturan Otoritas Jasa Keuangan No. 34/POJK.04/2014 12. Financial Services Authority Regulation No. 34/POJK.04/2014
tentang Komite Nominasi dan Remunerasi Emiten atau concerning Nomination and Remuneration Committee of
Perseroan Publik; Issuers or Public Company;
13. Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014 13. Financial Services Authority Regulation No. 35/POJK.04/2014
tentang Sekretaris Perseroan Emiten atau Perseroan concerning Corporate Secretary of Issuers or Public
Publik; Company;
14. Peraturan Otoritas Jasa Keuangan No. 56/POJK.04/2015 14. Financial Services Authority Regulation No. 56/POJK.04/2015
tentang Pembentukan dan Pedoman Penyusunan Piagam concerning the Establishment and Guidelines for Internal
Unit Audit Internal; Audit Unit Charter;
15. Anggaran Dasar Perseroan; serta 15. Company’s Articles of Association; and
16. Pedoman Umum Governansi Korporat Indonesia (PUGKI) 16. General Guidelines for Indonesian Corporate Governance
2021 yang diterbitkan oleh Komite Nasional Kebijakan (PUGKI) 2021 issued by National Committee on Governance
Governansi. Policy.
Prinsip Tata Kelola Perusahaan yang Baik Good Corporate Governance Principles
Perseroan menerapkan prinsip-prinsip GCG berlandaskan The Company implements GCG principles based on the General
Pedoman Umum Governansi Korporat Indonesia (PUGKI) 2021 Guidelines for Indonesian Corporate Governance (PUGKI) 2021
yang dipublikasikan KNKG. Prinsip-prinsip ini diimplementasikan published by KNKG. These principles are implemented through
melalui pilar-pilar governansi korporat berikut. the following corporate governance pillars.
Prinsip-Prinsip
Penjelasan Penerapan di Perseroan
GCG
Explanation Application in the Company
GCG Principles
Perilaku Beretika Dalam melaksanakan kegiatannya, korporasi • Menerapkan Kode Etik sebagai landasan perilaku bagi
Ethical Conduct senantiasa mengedepankan kejujuran, memperlakukan seluruh insan perusahaan dalam menjalankan tugas dan
semua pihak dengan hormat (respect), memenuhi tanggung jawabnya. Kode Etik ini berfungsi untuk menciptakan
komitmen, membangun serta menjaga nilai-nilai lingkungan kerja yang sehat, saling menghargai, dan
moral dan kepercayaan secara konsisten. Korporasi berorientasi pada kepentingan bersama.
memperhatikan kepentingan Pemegang Saham dan • Memiliki Pedoman Tata Kelola (Charter) yang menetapkan
pemangku kepentingan lainnya berdasarkan asas peran dan tanggung jawab masing-masing organ perusahaan,
kewajaran dan kesetaraan (fairness) dan dikelola sehingga memastikan setiap aktivitas operasional berjalan
secara independen sehingga masing-masing organ sesuai aturan dan tanpa intervensi yang melanggar batas
perusahaan tidak saling mendominasi dan tidak dapat kewenangan.
diintervensi oleh pihak lain. • Apply the Code of Conduct as a basis in behaving for all company
In carrying out its activities, the company always personnel in performing duties and responsibilities. The Code
prioritizes honesty, treats all parties with respect, of Conduct aims to create a healthy, mutually respectful work
fulfills commitments, builds and maintains moral environment, oriented to common interests.
values and beliefs consistently. The company pays • Has Governance Guideline (Charter) that establishes the roles
attention to the interests of shareholders and other and responsibilities for each organ of the company, and ensure
stakeholders based on the principles of fairness and every operational activity runs according to the rules and
is managed independently so that each organ of the without intervention violating the limits of authority.
company does not dominate each other and cannot be
intervened by other parties.
Akuntabilitas Korporasi dapat mempertanggungjawabkan kinerjanya • Mengevaluasi kinerja dan aktivitas Perseroan secara berkala
Accountability secara transparan dan wajar. Untuk itu, korporasi melalui laporan resmi, seperti Laporan Keuangan, Laporan
harus dikelola secara benar, terukur dan sesuai dengan Tahunan, dan Laporan Keberlanjutan.
kepentingan korporat dengan tetap memperhitungkan • Memastikan seluruh laporan disusun secara benar,
kepentingan Pemegang Saham dan pemangku terukur, dan akurat sesuai prinsip akuntabilitas, sehingga
kepentingan. Akuntabilitas merupakan prasyarat yang mencerminkan kondisi perusahaan secara transparan dan
diperlukan untuk mencapai kinerja yang berkelanjutan. dapat dipertanggungjawabkan.
The company can account for its performance • Melakukan audit internal dan eksternal secara rutin untuk
transparently and reasonably. As such, the company menilai dan memastikan bahwa seluruh aspek tata kelola dan
must be managed correctly, measurably and in operasional Perseroan berjalan sesuai dengan regulasi yang
accordance with company interests while taking into berlaku.
account the interests of shareholders and stakeholders. • Melakukan monitoring dan evaluasi kinerja organ perusahaan
Accountability is a necessary prerequisite for achieving (Dewan Komisaris, Direksi, dan Komite) secara berkala untuk
sustainable performance. memastikan pengambilan keputusan didasarkan pada prinsip
kehati-hatian dan kepentingan perusahaan.
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Tata Kelola Perusahaan
Corporate Governance
Prinsip-Prinsip
Penjelasan Penerapan di Perseroan
GCG
Explanation Application in the Company
GCG Principles
• Menerapkan sistem pengendalian internal dan manajemen
risiko yang baik guna menjaga stabilitas perusahaan dan
memitigasi risiko dalam setiap aktivitas bisnis.
• Evaluate Company's performance and activities periodically
through official reports, such as Financial Statements, Annual
Report, and Sustainability Report.
• Ensure all reports are prepared correctly, measurably, and
accurately in line with accountability principles, to reflect the
company's condition in transparent and accountable manner.
• Conduct regular internal and external audits to assess and
ensure all aspects of Company's governance and operations
are in accordance with applicable regulations.
• Monitor and evaluate the performance of company's organs
(Board of Commissioners, Board of Directors, Committees)
periodically to ensure the decision-making is based on
the prudent principles and the company’s interests.
• Implement good internal control and risk management system
to maintain company's stability and mitigate risks in every
business activity.
Transparansi Untuk menjaga obyektivitas dalam menjalankan bisnis, • Menyediakan informasi material dan relevan yang mudah
Transparency korporasi menyediakan informasi yang material dan diakses oleh pemangku kepentingan melalui situs web
relevan dengan cara yang mudah diakses dan dipahami Perseroan dan Bursa Efek Indonesia.
oleh pemangku kepentingan. Korporasi mengambil • Mengungkapkan informasi yang tidak hanya diwajibkan oleh
inisiatif untuk mengungkapkan tidak hanya masalah peraturan, tetapi juga hal-hal penting yang mendukung
yang disyaratkan oleh peraturan perundang-undangan, pengambilan keputusan Pemegang Saham, kreditur, dan
tetapi juga hal yang penting untuk pengambilan pemangku kepentingan lainnya.
keputusan oleh Pemegang Saham, kreditur, dan • Melakukan komunikasi yang transparan dan tepat waktu untuk
pemangku kepentingan lainnya. menjaga obyektivitas dalam setiap aktivitas bisnis.
To maintain objectivity in conducting business, the • Menyampaikan Laporan Tahunan, Laporan Keuangan, dan
company provides material and relevant information Laporan Keberlanjutan secara berkala sebagai bentuk
in a way that is easily accessible and understood pertanggungjawaban dan keterbukaan informasi.
by stakeholders. The Company takes the initiative • Mengambil inisiatif untuk mengungkapkan informasi tambahan
to disclose not only issues required by laws and yang berdampak pada operasional dan keputusan bisnis.
regulations, but also those that are important for • Provide easily accessible material and relevant information
decision-making by shareholders, creditors and other for stakeholders through the Company and Indonesia Stock
stakeholders. Exchange websites.
• Disclose not only the regulatory required information, but
also important issues supporting the decision-making by
Shareholders, creditors, and other stakeholders.
• Conduct transparent and timely communication to maintain
objectivity in every business activity.
• Submit Annual Report, Financial Statements, and Sustainability
Report periodically as a form of accountability and information
disclosure.
• Take the initiative to disclose additional information impacting
the business operations and decisions.
Keberlanjutan Korporasi mematuhi peraturan perundang-undangan • Mematuhi peraturan perundang-undangan dalam menjalankan
Sustainability serta berkomitmen melaksanakan tanggung operasional sebagai bagian dari tanggung jawab perusahaan
jawab terhadap masyarakat dan lingkungan agar terhadap masyarakat dan lingkungan.
berkontribusi pada pembangunan berkelanjutan • Mengintegrasikan prinsip keberlanjutan ke dalam aktivitas
melalui kerja sama dengan semua pemangku bisnis untuk mendukung pembangunan yang selaras dengan
kepentingan untuk meningkatkan kehidupan mereka kepentingan sosial dan lingkungan.
dengan cara yang selaras dengan kepentingan bisnis • Berkolaborasi dengan pemangku kepentingan dalam
dan agenda pembangunan berkelanjutan. mendorong peningkatan kesejahteraan masyarakat dan
The Company complies with laws and regulations and pelestarian lingkungan.
is committed to carrying out its responsibility towards • Melaksanakan program CSR secara konsisten untuk
society and the environment in order to contribute to memberikan dampak positif yang berkelanjutan dan
sustainable development through cooperation with all memperkuat hubungan dengan komunitas lokal.
relevant stakeholders to improve community lives in • Menyajikan laporan perkembangan CSR melalui berbagai
a way that is in line with business interests and the platform, termasuk Laporan Tahunan, Laporan Keberlanjutan,
sustainable development agenda. dan situs web resmi, sebagai bentuk keterbukaan dan tanggung
jawab perusahaan.
• Comply with laws and regulations in its operations as part of
the company's responsibility to community and environment.
• Integrate sustainability principles into the business activities to
support development that align with social and environmental
interests.
• Collaborate with stakeholders to drive better community
welfare and environmental preservation.
• Implement CSR programs consistently to provide sustainable
positive impacts and strengthen relationships with local
communities.
• Present CSR progress reports via various platforms, including
the Annual Report, Sustainability Report, and official website,
as a form of company’s disclosure and responsibility.
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Struktur Tata Kelola Perusahaan Good Corporate Governance Structure
Struktur tata kelola Perseroan mengacu pada Undang- The Company’s governance structure refers to the Law
Undang No. 40 Tahun 2007 tentang Perseroan Terbatas, yang No. 40 of 2007 on Limited Liability Company, that establishes
menetapkan Rapat Umum Pemegang Saham (RUPS), Dewan the General Meeting of Shareholders (GMS), Board of
Komisaris, dan Direksi sebagai organ utama perusahaan. Commissioners, and Board of Directors as the main organs
Dewan Komisaris berperan sebagai pengawas, sedangkan of the company. The Board of Commissioners serves as
Direksi bertanggung jawab atas pengelolaan operasional, guna supervisor, while Board of Directors is responsible for the
memastikan fungsi keduanya berjalan secara independen, operational management, to ensure that both functions run in
akuntabel, dan seimbang (check and balance) sesuai dengan an independent, accountable manner, and balance (check and
prinsip GCG. balance) in accordance with GCG principles.
Untuk mendukung penerapan GCG yang lebih efektif, Perseroan To support more effective GCG implementation, the Company
juga memiliki struktur pendukung, yang terdiri dari: also has a support structure, consisting of:
1. Komite Audit, yang mengawasi Laporan Keuangan, 1. Audit Committee, supervising the Financial Statements,
kepatuhan terhadap regulasi, serta bekerja sama dengan regulatory compliance, and working alongside the Public
Akuntan Publik dalam proses audit eksternal; Accountant during the external audit process;
2. Komite Nominasi dan Remunerasi, yang bertanggung 2. Nomination and Remuneration Committee, responsible for
jawab atas kebijakan nominasi dan remunerasi bagi Dewan the nomination and remuneration policies of the Board of
Komisaris, Direksi, serta pejabat kunci Perseroan; Commissioners, Board of Directors, and key officers of
the Company;
3. Audit Internal, yang memastikan efektivitas pengendalian 3. Internal Audit, ensuring the effectiveness of internal
internal dan mitigasi risiko, serta berkoordinasi dengan control and risk mitigation, as well as coordinating with
Komite Audit dalam pelaksanaan pengawasan; Audit Committee in implementing supervision;
4. Sekretaris Perusahaan, yang mengelola kepatuhan 4. Corporate Secretary, managing the regulatory compliance
terhadap regulasi serta menjadi penghubung utama antara as well as the main liaison between the company and
perusahaan dengan Pemegang Saham dan regulator; serta Shareholders and regulators; and
5. Divisi Keberlanjutan, yang mengelola strategi keberlanjutan 5. Sustainability Division, managing company’s sustainability
perusahaan, mencakup aspek lingkungan, sosial, dan tata strategies, including the environmental, social, and
kelola (ESG) untuk mendukung pertumbuhan bisnis yang governance (ESG) aspects to support a sustainable business
berkelanjutan. growth.
Dengan struktur ini, Perseroan berkomitmen untuk With this structure, the Company is committed to improve
meningkatkan transparansi, akuntabilitas, serta perlindungan transparency, accountability, and protection of interests of the
terhadap kepentingan Pemegang Saham dan pemangku Shareholders and other stakeholders.
kepentingan lainnya.
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Dewan Komisaris
Board of Commissioners
Direksi
Board of Directors
Komite Audit Audit Internal Sekretaris Perusahaan Divisi Keberlanjutan Komite Nominasi dan
Audit Committee Internal Audit Corporate Secretary Sustainability Division Remunerasi
Nomination and
Remuneration Committee
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Tata Kelola Perusahaan
Corporate Governance
Kebijakan GCG di SSMS GCG Policies at SSMS
Perseroan telah menetapkan dan menerapkan berbagai The Company has established and applied various policies
kebijakan dan pedoman sebagai upaya memastikan penerapan and guidelines as an effort to ensure an effective GCG
GCG yang efektif, sebagai berikut. implementation, as follows.
Pedoman Tata Kelola
Peraturan Perusahaan Perusahaan yang Baik Kode Etik Kebijakan Keberlanjutan
Company Regulation Good Corporate Governance Code of Conduct Sustainability Policy
Guidelines
Kebijakan Keanekaragaman
Kebijakan Anti-Korupsi Kebijakan Hak Asasi Manusia Kebijakan Etika Bisnis
Hayati
Anti-Corruption Policy Human Rights Policy Business Ethics Policy
Biodiversity Policy
Kebijakan Tanpa Deforestasi, Tanpa Gambut,
Kebijakan Mutu, Kesehatan, Keselamatan dan Lingkungan Kerja
Tanpa Eksploitasi (NDPE)
Quality, Health, Safety and Environment (QHSE) Policy
No Deforestation, No Peat, No Exploitation (NDPE) Policy
Piagam Dewan Komisaris
Piagam Audit Internal Piagam Direksi Piagam Komite Audit
Board of Commissioners
Internal Audit Charter Board of Directors Charter Audit Committee Charter
Charter
Pedoman Pedoman Tata Kelola Teknologi Kebijakan Pengelolaan
Pedoman Manajemen Risiko
Whistleblowing System Informasi dan Komunikasi Informasi Perusahaan
Guidelines on Risk
Guidelines on Whistleblowing Guidelines on Information and Policy on Company’s
Management
System Technology Management Information Management
Pedoman Pengadaan Pedoman Pengukuran Pedoman Penyusunan
Barang/Jasa Pedoman Akuntansi Kepuasan Pelanggan Laporan Keuangan
Guidelines on Goods/ Guidelines on Accounting Guidelines on Measuring Guidelines on Preparation of
Services Procurement Customer Satisfaction Financial Statements
Sosialisasi dan Internalisasi GCG Socialization and Internalization of GCG
Program sosialisasi dan internalisasi prinsip GCG merupakan The socialization and internalization of GCG principles
bagian penting dalam memperkuat implementasi tata kelola di programs are important part in strengthening the governance
SSMS. Perseroan mengomunikasikan pedoman dan kebijakan implementation at SSMS. The Company communicates the
kepada seluruh karyawan dan mitra kerja untuk memastikan guidelines and policies to all employees and business partners
prinsip GCG diterapkan dalam setiap aktivitas bisnis. Namun, to ensure the GCG principles are applied in all business
sepanjang tahun 2024, Perseroan belum melaksanakan activities. However, throughout 2024, the Company has not
program sosialisasi dan internalisasi GCG. Meskipun demikian, implemented GCG socialization and internalization program.
Perseroan tetap menyosialisasikan Kode Etik dan peraturan Nevertheless, the Company keeps on socializing the Code of
lainnya sebagai bagian dari upaya menjaga tata kelola yang Conducts and other regulations as part of efforts to maintain
baik. good governance.
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Rapat Umum Pemegang Saham
General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) berfungsi sebagai The General Meeting of Shareholders (GMS) functions as
wadah utama bagi Pemegang Saham untuk berpartisipasi the main forum for Shareholders to participate in the company’s
dalam pengambilan keputusan strategis perusahaan. Melalui strategic decision making. Through the GMS, Shareholders have
RUPS, Pemegang Saham memiliki kewenangan dalam the rights to set the company direction by approving important
menetapkan arah perusahaan dengan menyetujui keputusan decisions, such as appointment of Board of Directors and Board
penting, seperti pengangkatan Direksi dan Komisaris, of Commissioners, distribution of dividends, and amendments
pembagian dividen, serta perubahan Anggaran Dasar. RUPS to the Articles of Association. The GMS ensures that every major
memastikan setiap keputusan besar yang memengaruhi masa decision affecting the company’s future is made in a transparent
depan perusahaan dibuat secara transparan dan akuntabel, and accountable manner, by involving the Shareholders as an
dengan melibatkan Pemegang Saham sebagai bagian integral integral part of corporate governance.
dari tata kelola perusahaan.
Wewenang RUPS GMS Authority
RUPS memiliki wewenang eksklusif yang tidak dapat The GMS has an exclusive authority that cannot be delegated
dilimpahkan kepada Dewan Komisaris atau Direksi. Wewenang to the Board of Commissioners or Board of Directors.
tersebut meliputi: The authority includes:
1. Memberikan persetujuan terhadap Laporan 1. Give approval to the Accountability Report of the Board of
Pertanggungjawaban Dewan Komisaris dan Direksi atas Commissioners and Board of Directors on the management
pengelolaan Perseroan; of Company;
2. Mengangkat dan memberhentikan anggota Dewan 2. Appoint and dismiss members of the Board of
Komisaris maupun Direksi; Commissioners and Board of Directors;
3. Memberikan persetujuan atas pemberian paket remunerasi 3. Give approval for the proposed remuneration package for
yang diusulkan bagi Dewan Komisaris serta Direksi; the Board of Commissioners and Board of Directors;
4. Memberikan persetujuan atas Laporan Tahunan yang 4. Give approval for the Annual Report submitted by the Board
disampaikan oleh Direksi; of Directors;
5. Menunjuk dan memberhentikan akuntan publik yang akan 5. Appoint and dismiss Public Accountants who will be tasked
bertugas untuk melakukan audit terhadap seluruh laporan to audit all of Company’s financial statements by considering
keuangan perusahaan dengan mempertimbangkan usulan the recommendations of the Board of Commissioners; and
Dewan Komisaris; serta
6. Memberikan persetujuan terhadap penggunaan laba bersih 6. Give approval for the use of Company’s net profit.
Perusahaan.
Hak dan Wewenang Pemegang Saham Rights and Authority of Shareholders in
dalam RUPS GMS
Pemegang Saham, baik individu maupun badan hukum, memiliki Shareholders, both individuals or legal entities, have legal
hak sah atas kepemilikan saham dalam Perseroan. Sesuai ownership of shares in the Company. In accordance with the
dengan ketentuan Otoritas Jasa Keuangan, Pemegang Saham Financial Services Authority provision, shareholders that either
yang secara individu atau kolektif menguasai sedikitnya 10% individually or collectively own at least 10% of the total shares
dari total saham Perseroan, atau Dewan Komisaris, memiliki of the Company, or the Board of Commissioners, have the
wewenang untuk mengajukan permintaan penyelenggaraan authority to request and convene an Extraordinary GMS. This
RUPS Luar Biasa. Permintaan tersebut wajib diajukan secara request must be submitted in writing to the Board of Directors,
tertulis kepada Direksi, dengan mencantumkan agenda rapat by stating the meeting agenda and the underlying reasons, and
dan alasan yang mendasari, serta mengikuti ketentuan dalam following the provisions in the Company’s Articles of Association.
Anggaran Dasar Perseroan.
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Tata Kelola Perusahaan
Corporate Governance
Wewenang Pemegang Saham dalam RUPS meliputi: The authority of Shareholders in GMS includes:
1. Menyetujui perubahan Anggaran Dasar Perseroan; 1. Approve amendments to the Company’s Articles of
Association;
2. Mengangkat dan memberhentikan anggota Direksi serta 2. Appoint and dismiss members of the Board of Directors and
Dewan Komisaris; Board of Commissioners;
3. Menunjuk kantor akuntan publik untuk melakukan audit 3. Appoint the public accounting firm to audit the annual
atas informasi keuangan historis tahunan; serta historical financial information; and
4. Membahas dan memutuskan hal-hal lain yang diajukan 4. Discuss and decide other matters duly submitted in the GMS
dalam RUPS sesuai dengan ketentuan Anggaran Dasar. in line with the provisions of the Articles of Association.
Di sisi lain, hak Pemegang Saham dalam RUPS mencakup: Meanwhile, the rights of Shareholders in GMS includes:
1. Menghadiri dan memberikan suara pada RUPS; 1. Attend and vote at the GMS;
2. Memperoleh informasi mata acara rapat dan bahan terkait 2. Obtain information on the meeting agenda and materials
mata acara rapat sepanjang tidak bertentangan dengan related to the meeting agenda as long as it does not conflict
kepentingan Perseroan; serta with the interests of the Company; and
3. Menerima bagian dari keuntungan Perseroan yang 3. Receive part of the Company’s profits intended for
diperuntukkan bagi pemegang saham dalam bentuk shareholders in the form of dividends and other profit
deviden dan pembagian keuntungan lainnya sesuai distribution in line with the prevailing laws and regulations.
ketentuan peraturan-perundangan yang berlaku.
Jenis RUPS GMS Type
Berdasarkan Anggaran Dasar Perseroan dan peraturan Based on the Company’s Articles of Association and
perundang-undangan yang berlaku, pelaksanaan RUPS terbagi the prevailing laws and regulations, there are 2 types of GMS,
dalam 2 jenis, yaitu RUPS Tahunan dan RUPS Luar Biasa. namely Annual GMS and Extraordinary GMS. The Annual
RUPS Tahunan wajib dilaksanakan maksimal 6 bulan setelah GMS must be held at maximum 6 months after the end of a
tahun buku berakhir. Sementara itu, RUPS Luar Biasa dapat fiscal year. Meanwhile, the Extraordinary GMS dan be held at
dilaksanakan sewaktu-waktu, sesuai dengan kepentingan any time, following the interests of Shareholders, Board of
Pemegang Saham, Dewan Komisaris, dan Direksi Perseroan. Commissioners, and Board of Directors of the Company.
Tahapan Penyelenggaraan RUPS Stages of Organizing GMS
Tahapan penyelenggaraan RUPS di Perseroan mengacu The stages of organizing GMS in the Company refers to the
pada Anggaran Dasar dan Peraturan Otoritas Jasa Keuangan Articles of Association and Financial Services Authority
No. 15/POJK.04/2020. Tahapan tersebut diungkapkan sebagai Regulation No. 15/POJK.04/2020. The stages are described as
berikut. follows.
5 Hari Kerja 21 Hari Kerja
5 Working Days 21 Working Days
Pemberitahuan
mengenai tanggal Pelaporan Berita
RUPS dan Mata Pengumuman Acara RUPS
Pemanggilan
Acara ke Otoritas RUPS kepada Ringkasan kepada Otoritas
RUPS kepada
Jasa Keuangan Pemegang Risalah Hasil Jasa Keuangan
Pemegang RUPS
(Surat Tertutup) Saham RUPS
Saham
Reporting of
GMS
Announcement GMS Summary of GMS GMS Minutes
GMS Invitation to
regarding the Announcement to Resolutions to Financial
Shareholders
date of GMS and Shareholders Services
Agenda to OJK Authority
(sealed letter)
14 Hari Kerja 2 Hari Kerja
14 Working Days 2 Working Days
2024 Annual Report 155
Page 158
PT Sawit Sumbermas Sarana Tbk.
Pelaksanaan RUPS Tahunan di Tahun Implementation of GMS in 2024
2024
Pada tahun 2024, Perseroan melaksanakan RUPS Tahunan In 2024, the Company held Annual GMS and Extraordinary GMS
dan RUPS Luar Biasa secara bersamaan pada 25 April 2024 di simultaneously on April 25, 2024 at Financial Hall, Graha CIMB
Financial Hall, Graha CIMB Niaga, Lt. 2, Jl. Jenderal Sudirman Niaga, 2nd Fl., Jl. Jenderal Sudirman Kav. 58, Jakarta 12190.
Kav. 58, Jakarta 12190. Penyelenggaraan RUPS dilakukan The GMS was held by adhering the health protocol, restricted
dengan mematuhi protokol kesehatan, membatasi jumlah the physical attendance of Shareholders, and provided online
Pemegang Saham yang hadir secara fisik, serta menyediakan facility via eAsy.KSEI. Shareholders who attended online retain
fasilitas daring melalui eAsy.KSEI. Pemegang Saham yang the same voting rights.
hadir secara daring tetap memiliki hak yang sama dalam
menyampaikan suara.
Tahapan Pelaksanaan RUPS Tahunan dan RUPS Luar Biasa
Stages of Annual GMS and Extraordinary GMS
Uraian Tanggal Media Penyampaian
Description Date Delivery Media
Surat No. 009/Corsec-SSMS/III/2024 perihal Penyampaian Mata Acara RUPS Tahunan
Pemberitahuan 8 Maret 2024 dan RUPS Luar Biasa kepada Otoritas Jasa Keuangan dan Bursa Efek Indonesia.
Notification March 8, 2024 Letter No. 009/Corsec-SSMS/III/2024 on Notification of Meeting Agenda of Annual GMS
and Extraordinary GMS to Financial Services Authority and Indonesia Stock Exchange.
Situs Sarana Pelaporan Elektronik (SPE) dengan Surat No. 012/Corsec-SSMS/III/2024,
situs web Bursa Efek Indonesia, eAsy.KSEI, dan situs web Perseroan (www.ssms.co.id).
Pengumuman 19 Maret 2024
Announcement March 19, 2024 Website of Electronic Reporting Facility (SPE) with Letter No. 012/Corsec-SSMS/III/2024,
Indonesia Stock Exchange website, eAsy.KSEI, and Company’s website
(www.ssms.co.id).
Situs Sarana Pelaporan Elektronik (SPE) dengan Surat No.016/Corsec-SSMS/IV/2024,
situs web Bursa Efek Indonesia, eAsy.KSEI, dan situs web Perseroan (www.ssms.co.id).
Pemanggilan 3 April 2024
Invitations April 3, 2024 Website of Electronic Reporting Facility (SPE) with Letter No.016/Corsec-SSMS/
IV/2024, Indonesia Stock Exchange website, eAsy.KSEI, and Company’s website
(www.ssms.co.id).
Sarana Pelaporan Elektronik Terintegrasi Emiten Publik melalui Surat
No. 024/Corsec-SSMS/IV/2024 yang disampaikan kepada Otoritas Jasa Keuangan dan
Penyampaian Ringkasan Risalah RUPS 29 April 2024 Bursa Efek Indonesia serta melalui situs web Perseroan.
Submission of Summary of GMS Minutes April 29, 2024 Integrated Electronic Reporting Facility of Public Issuers through Letter
No. 024/Corsec-SSMS/IV/2024 submitted to Financial Services Authority and Indonesia
Stock Exchange and through Company’s website.
Sarana Pelaporan Elektronik Terintegrasi Emiten Publik melalui Surat
No. 032/Corsec-SSMS/V/2024 yang disampaikan kepada Otoritas Jasa Keuangan dan
Penyampaian Risalah/Berita Acara RUPS 20 Mei 2024 Bursa Efek Indonesia serta melalui situs web Perseroan.
Submission of Minutes/Deeds of GMS May, 20, 2024 Integrated Electronic Reporting Facility of Public Issuers through Letter
No. 032/Corsec-SSMS/V/2024 submitted to Financial Services Authority and Indonesia
Stock Exchange and through Company’s website.
Kehadiran RUPS Tahunan dan RUPS Luar Biasa
Attendance at Annual GMS and Extraordinary GMS
Dewan Komisaris / Board of Commissioners Direksi / Board of Directors Undangan / Invitee
Komisaris Utama Direktur Utama Akhmad Faisyal
: Prof. Dr. Ir. Bungaran Saragih : Jap Hartono
President Commissioner President Director
Komisaris Independen
: Hoesen
Independent Commssioner
Komisaris
: Ir. Rimbun Situmorang
Commssioner
156 Laporan Tahunan 2024
Page 159
Tata Kelola Perusahaan
Corporate Governance
Pemegang Saham / Shareholders
RUPS Tahunan / Annual GMS RUPS Luar Biasa / Extraordinary GMS Pihak Independen / Independent Parties
Pemegang Saham dan perwakilan/kuasa yang Pemegang Saham dan perwakilan/kuasa yang • Aulia Taufani, SH (Notaris/ Notary)
mewakili 6.767.318.841 saham atau 71,05% mewakili 6.767.305.641 saham atau 71,05% • Purwantono, Sungkoro & Surja (Kantor
dari total saham dengan hak suara yang telah dari total saham dengan hak suara yang telah Akuntan Publik / Public Accounting Firm)
dikeluarkan Perseroan. dikeluarkan Perseroan. • PT Datindo Entrycom (Biro Administrasi
Shareholders and representatives/proxies of Shareholders and representatives/proxies of Efek/ Securities Administration Bureau)
6,767,318,841 shares or 71.05% of total shares 6,767,305,641 shares or 71.05% of total shares
with voting rights issued by the Company. with voting rights issued by the Company.
Mata Acara RUPS Tahunan dan RUPS Luar Biasa
Meeting Agenda of Annual GMS and Extraordinary GMS
RUPS Tahunan / Annual GMS
1. Persetujuan dan pengesahan Laporan Tahunan dan Laporan 1. Approval and Ratification of Annual Report and Annual Financial
Keuangan Tahunan tahun buku 2023 serta pemberian pelunasan Statements for fiscal year 2023 and granting full release and
dan pembebasan tanggung jawab sepenuhnya (acquit et de charge) discharge (acquit et de charge) to the Board of Directors and Board of
kepada Direksi dan Dewan Komisaris. Commissioners.
2. Persetujuan penggunaan laba bersih Perseroan tahun buku 2023. 2. Approval of the use of Company’s net profit for fiscal year 2023.
3. Penetapan remunerasi bagi anggota Direksi dan Dewan Komisaris 3. Remuneration determination for members of the Company’s Board
Perseroan. of Directors and Board of Commissioners.
4. Persetujuan penunjukan akuntan publik dan/atau kantor akuntan 4. Approval of the appointment of public accountant and/or public
publik untuk tahun buku 2024. accounting firm for fiscal year 2024.
RUPS Luar Biasa / Extraordinary GMS
Penerimaan pengunduran diri anggota Direksi Perseroan dan persetujuan Acceptance of resignation of members of the Company’s Board of
perubahan susunan Direksi Perseroan. Directors and approval of changes to the composition of Company’s Board
of Directors.
Hasil Keputusan RUPS Tahunan
Resolutions of Annual GMS
Keputusan / Resolutions Realisasi / Realization
Mata Acara 1 / Meeting Agenda 1
1. Menyetujui dan menerima Laporan Direksi, yaitu persetujuan mengenai Laporan Tahunan dan Laporan Telah direalisasikan sepenuhnya.
Keuangan Tahunan tahun buku 2023, termasuk Laporan Tugas Pengawasan Dewan Komisaris. Fully realized.
2. Mengesahkan Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal
31 Desember 2023 yang telah diaudit oleh Kantor Akuntan Publik (KAP) Purwantono, Sungkoro &
Surja sesuai dengan laporannya No. 00364/2.1032/AU.1/01/0687-4/1/III/2024 dengan opini wajar tanpa
modifikasi (unqualified), serta memberikan pelunasan dan pembebasan sepenuhnya (volledig 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 Perseroan, kecuali perbuatan penggelapan, penipuan dan
tindak pidana lainnya.
1. Approved and accepted the Board of Directors’ report, namely approval of Annual Report and Annual
Financial Statements for fiscal year 2023, including Board of Commissioners Supervisory Task Report.
2. Ratified the Company’s Financial Statements for fiscal year ending December 31, 2023,
audited by Public Accounting Firm (KAP) Purwantono, Sungkoro & Surja through its report
No. 00364/2.1032/AU.1/01/0687-4/1/III/2024 with unqualified opinion, and granted full release
and discharge (volledig acquit et de charge) to each member of the Board of Directors and Board of
Commissioners for the management and supervision actions carried out throughout the fiscal year
ending December 31, 2023 to the extent that such actions were reflected in the Company’s Annual
Report, unless embezzlement, fraud, and other criminal acts.
Mata Acara 2 / Meeting Agenda 2
Menyetujui penggunaan laba bersih Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember Telah direalisasikan sepenuhnya.
2023 sebesar Rp518.314.064.000,- untuk dimasukkan sebagai cadangan lainnya yang akan menambah saldo Fully realized.
laba ditahan.
Approved the use of Company’s net profit for fiscal year ending December 31, 2023 in the amount of
Rp518,314,064,000 to be included as other reserves which will add to the balance of retained earnings.
2024 Annual Report 157
Page 160
PT Sawit Sumbermas Sarana Tbk.
Keputusan / Resolutions Realisasi / Realization
Mata Acara 3 / Meeting Agenda 3
Menyetujui pendelegasian kewenangan kepada Dewan Komisaris untuk menetapkan gaji dan/atau Telah direalisasikan sepenuhnya.
tunjangan Direksi dan Dewan Komisaris dengan memperhatikan rekomendasi dari Komite Nominasi dan Fully realized.
Remunerasi.
Approved the delegation of authority to the Board of Commissioners to determine the salaries and/or
allowances of the Board of Directors and Board of Commissioners by considering the recommendations of
the Nomination and Remuneration Committee.
Mata Acara 4 / Meeting Agenda 4
Menyetujui untuk memberikan wewenang dan kuasa kepada Dewan Komisaris Perseroan untuk menunjuk Telah direalisasikan sepenuhnya.
kantor akuntan publik Independen, untuk melakukan audit Laporan Keuangan Perseroan tahun buku yang Berdasarkan Keputusan Dewan
berakhir pada tanggal 31 Desember 2024, serta menetapkan biaya audit dan persyaratan lainnya, termasuk Komisaris tanggal 25 April 2024,
untuk menunjuk kantor akuntan publik pengganti, apabila kantor akuntan publik yang telah ditunjuk tidak Perseroan menunjuk Kantor Akuntan
dapat melanjutkan atau melaksanakan tugasnya karena sebab apa pun berdasarkan peraturan perundangan. Publik Purwantono, Sungkoro & Surja
Approved to grant authority and power to the Company’s Board of Commissioners to appoint an independent (E&Y) untuk melakukan audit atas
Public Accounting Firm to audit the Company’s Financial Statements for fiscal year ending December 31, Laporan Keuangan dan buku-buku
2024, and to determine the audit fees and other requirements, including to appoint a replacement Public Perseroan untuk tahun yang berakhir
Accounting Firm, if the appointed Public Accounting Firm cannot continue or carry out its duties for any pada tanggal 31 Desember 2024.
reason based on laws and regulations. Fully realized. Based on Resolutions
of the Board of Commissioners dated
April 25, 2024, the Company appointed
Public Accounting Firm Purwantono,
Sungkoro & Surjo (E&Y) to audit the
Company’s Financial Statements
and books for the fiscal year ending
December 31, 2024.
Hasil Keputusan RUPS Luar Biasa
Resolutions of Extraordinary GMS
Keputusan / Resolutions Realisasi / Realization
Mata Acara 1 / Meeting Agenda 1
1. Menerima pengunduran diri Bapak Nasarudin bin Nasir selaku Direktur Utama Perseroan, Bapak Jap Telah direalisasikan sepenuhnya.
Hartono selaku Direktur Perseroan, dan Bapak Syafril Harahap selaku Direktur Perseroan, ketiganya Fully realized.
terhitung efektif sejak tanggal rapat dengan ucapan terima kasih dan penghargaan sebesar-besarnya
atas kinerja terbaik yang telah diberikan selama ketiganya menjabat sebagai anggota Direksi Perseroan.
Selanjutnya memberikan pelunasan serta pembebasan tanggung jawab sepenuhnya (acquit et de charge)
kepada Bapak Nasarudin bin Nasir, Bapak Jap Hartono, dan Bapak Syafril Harahap atas pengurusan
yang telah dijalankan sejak ketiganya menjabat sebagai anggota Direksi Perseroan hingga ditutupnya
Rapat ini, sejauh tindakan pengurusan dan pengawasan tersebut tercermin dalam buku-buku Perseroan
dan bukan merupakan tindak pidana.
2. Menyetujui untuk mengangkat Bapak Jap Hartono sebagai Direktur Utama Perseroan untuk masa
jabatan efektif sejak ditutupnya rapat ini hingga RUPS Tahunan Perseroan di tahun 2029 dengan tidak
menutup hak Pemegang Saham Perseroan untuk dapat sewaktu-waktu memberhentikan Direksi
Perseroan tersebut.
3. Menyetujui untuk mengangkat Bapak Akhmad Faisyal sebagai Direktur Perseroan untuk masa jabatan
efektif sejak ditutupnya rapat ini hingga RUPS Tahunan Perseroan di tahun 2029 dengan tidak menutup
hak Pemegang Saham Perseroan untuk dapat sewaktu-waktu memberhentikan Direksi Perseroan
tersebut.
Sehubungan dengan keputusan mata acara rapat ini, maka susunan anggota Dewan Komisaris dan
Direksi Perseroan terhitung sejak ditutupnya rapat sebagai berikut.
Dewan Komisaris
Komisaris Utama : Prof. Dr. Ir. Bungaran Saragih
Komisaris Independen : Hoesen
Komisaris : Ir. Rimbun Situmorang
Direksi
Direktur Utama : Jap Hartono
Direktur : Akhmad Faisyal
4. Menyetujui pemberian kuasa dan wewenang kepada anggota Direksi Perseroan dengan hak substitusi
untuk menyatakan keputusan Rapat tersebut dalam akta notaris dan selanjutnya memberitahukan
perubahan susunan anggota Direksi Perseroan tersebut kepada Menteri Hukum dan Hak Asasi Manusia
serta mendaftarkan pada Daftar Perusahaan sesuai dengan peraturan perundangan yang berlaku.
158 Laporan Tahunan 2024
Page 161
Tata Kelola Perusahaan
Corporate Governance
Keputusan / Resolutions Realisasi / Realization
1. Accepted the resignation of Mr. Nasarudin bin Nasir as the Company’s President Director, Mr. Jap
Hartono as the Company’s Director, and Mr. Syafril Harahap as the Company’s Director, all three
effective as of the meeting date with the highest gratitude and appreciation for the best performances
provided by all three when serving as members of the Company’s Board of Directors. Next, granted full
release and discharge (volledig acquit et de charge) to Mr. Nasarudin bin Nasir, Mr. Jap Hartono, and
Mr. Syafril Harahap for the management conducted when they served as members of the Company’s
Board of Directors until the closing of this Meeting, to the extent that the management and supervision
actions were reflected in the Company’s books and do not constitute a criminal act.
2. Approved the appointment of Mr. Jap Hartono as the Company’s President Director for an effective
term of office from the closing of this meeting until the Company’s Annual GMS in 2029 without closing
the rights of Company’s Shareholders to dismiss the Company’s Directors.
3. Approved the appointment of Mr. Akhmad Faisyal as the Company’s Director for an effective term of
office from the closing of this meeting until the Company’s Annual GMS in 2029 without closing the rights
of Company’s Shareholders to dismiss the Company’s Directors.
In connection with the resolution of this meeting agenda, the composition of members of the Company’s
Board of Commissioners and Board of Directors since the closing of the meeting is as follows.
Board of Commissioners
President Commissioner : Prof. Dr. Ir. Bungaran Saragih
Independent Commissioner : Hoesen
Commissioner : Ir. Rimbun Situmorang
Board of Directors
President Director : Jap Hartono
Director : Akhmad Faisyal
4. Approved to grant power and authority to members of the Company’s Board of Directors with the right of
substitution to state the resolutions of the Meeting in a Notary Deed and subsequently notify the changes
in the composition of members of the Company’s Board of Directors to the Minister of Law and Human
Rights and register it in the Company Register in accordance with the applicable statutory regulations.
Keputusan dan Realisasi atas Keputusan RUPS Tahun 2023
Resolutions and Realization of 2023 GMS Resolutions
RUPS Tahunan 8 Mei 2023
Annual GMS May 8, 2023
Keputusan / Resolutions Realisasi / Realization
Mata Acara 1 / Meeting Agenda 1
1. Menyetujui dan menerima Laporan Direksi, yaitu persetujuan mengenai Laporan tahunan dan Laporan Telah direalisasikan sepenuhnya.
Keuangan Tahunan tahun buku 2022, termasuk Laporan Tugas Pengawasan Dewan Komisaris. Fully realized.
2. Mengesahkan Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember
2022 yang telah diaudit oleh Kantor Akuntan Publik (KAP) Purwanto, Sungkoro & Surja sesuai dengan
laporannya No. 00422/2.1032/AU.1/01/0687-2/1/III/2023 dengan opini wajar dalam semua hal yang
material.
3. Memberikan pelunasan dan pembebasan sepenuhnya (volledig 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 2022 sejauh tindakan tersebut tercermin dalam
Laporan Keuangan Perseroan, kecuali perbuatan penggelapan, penipuan, dan tindak pidana lainnya.
1. Approved and accepted the Board of Directors’ Report, namely approval of the Annual report and Annual
Financial Report for fiscal Year 2022, including the Board of Commissioners Supervisory Task Report.
2. Ratified the Company’s Financial Statements for fiscal year ending December 31, 2022 which
had been audited by Purwanto, Sungkoro & Surja Public Accounting Firm through its report
No. 00422/2.1032/AU.1/01/0687-2/1/III/2023 with fair opinions in all material respects.
3. Granted full release and discharge (volledig acquit et de charge) for each member of the Board of
Commissioners and Board of Directors for the management and supervisory actions performed during
fiscal year ending December 31, 2022, to the extent that such actions were reflected in the Company’s
Financial Statements, unless embezzlement, fraud, and other criminal acts.
2024 Annual Report 159
Page 162
PT Sawit Sumbermas Sarana Tbk.
Keputusan / Resolutions Realisasi / Realization
Mata Acara 2 / Meeting Agenda 2
Menyetujui penggunaan laba bersih Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember Telah direalisasikan sepenuhnya.
2022 sebesar Rp1.848.118.978.000,- untuk digunakan sebagai berikut. Perseroan telah membagikan dividen
1. Sebesar Rp369.623.795.600,- atau 20% dari laba bersih akan disisihkan sebagai cadangan wajib. interim pada 28 Oktober 2022 dan
2. Sebesar Rp710.985.556.400,- atau sejumlah Rp74,64,- per saham atau 38,00% dari laba bersih dividen tunai pada 8 Juni 2023.
didistribusikan sebagai dividen interim kepada Pemegang Saham secara proporsional sesuai persentase Fully realized. The Company has
kepemilikan sahamnya. Adapun dividen interim ini telah didistribusikan kepada Pemegang Saham pada distributed interim dividends on
tanggal 28 Oktober 2022, sesuai dengan ketentuan dalam Anggaran Dasar Perseroan dan Peraturan October 28, 2022 and cash dividends
Pasar Modal. on June 8, 2023.
3. Sebesar Rp710.985.556.400,- atau sejumlah Rp74,64,- per saham atau 38,00% dari laba bersih
didistribusikan sebagai dividen tahunan kepada Pemegang Saham secara proporsional sesuai
persentase kepemilikan sahamnya. Berdasarkan ketentuan yang berlaku di Pasar Modal, yang berhak
atas dividen tunai adalah Pemegang Saham yang namanya tercatat dalam Daftar Pemegang Saham
tanggal 19 Mei 2023 pukul 16.00 WIB. Adapun pembayaran dividen tunai akan dilakukan pada 8 Juni
2023; dan
4. Sisa dari laba bersih Perseroan, yaitu sebesar Rp56.524.069.600,- akan dimasukkan sebagai cadangan
lainnya yang akan menambah saldo laba ditahan.
Approved the use of Company’s net profit for fiscal year ending December 31, 2022 in the amount of
Rp1,848,118,978,000 to be used as follows:
1. An amount of Rp369,623,795,600 or 20% of the net profit will be set aside as a mandatory reserve.
2. An amount of Rp710,985,556,400 or Rp74,64 per share or 38% of the net profit is distributed as interim
dividends to the Shareholders proportionally according to their percentage of share ownership. This
interim dividends has been distributed to the Shareholders on October 28, 2022, in accordance to the
provisions in the Company’s Articles of Association and Capital Market regulations.
3. An amount of Rp710,985,556,400 or Rp74,64 per share or 38% of the net profit is distributed as annual
dividends to the Shareholders proportionally according to their percentage of share ownership. Based
on the provisions in force in the capital market, those entitled to cash dividends are Shareholders whose
names are registered in the Register of Shareholders on May 19, 2023, at 04.00 PM. The cash dividend
payment will be made on June 8, 2023; and
4. The remainder of Company’s net profit, in the amount of Rp56,524,069,600 will be included as other
reserves which will add to the balance of retained earnings.
Mata Acara 3 / Meeting Agenda 3
Menyetujui untuk memberikan wewenang dan kuasa kepada Dewan Komisaris Perseroan untuk menunjuk Telah direalisasikan sepenuhnya.
kantor akuntan publik independen untuk melakukan audit Laporan Keuangan Perseroan tahun buku yang Berdasarkan Keputusan Dewan
berakhir pada tanggal 31 Desember 2023, serta menetapkan biaya audit dan persyaratan lainnya, termasuk Komisaris tanggal 29 Mei 2023,
untuk menunjuk kantor akuntan publik pengganti, apabila kantor akuntan publik yang telah ditunjuk tidak Perseroan menunjuk Kantor Akuntan
dapat melanjutkan atau melaksanakan tugasnya karena sebab apa pun berdasarkan peraturan perundangan. Publik Purwantono, Sungkoro & Surja
Approved to grant authority and power to the Company’s Board of Commissioners to appoint an independent (E&Y) untuk melakukan audit atas
public accounting firm to audit the Company’s Financial Statements for fiscal year ending 31 December 2023, Laporan Keuangan dan buku-buku
and to determine audit fees and other requirements, including to appoint a replacement public accounting Perseroan untuk tahun yang berakhir
firm, if the appointed public accounting firm cannot continue or carry out its duties for any reason based on pada tanggal 31 Desember 2023.
laws and regulations. Fully realized. Based on Resolutions of
the Board of Commissioners dated May
29, 2023, the Company appointed Public
Accounting Firm Purwantono, Sungkoro
& Surjo (E&Y) to audit the Company’s
Financial Statements and books for the
fiscal year ending December 31, 2023.
RUPS Luar Biasa dan Independen 5 Desember 2023
Extraordinary and Independent GMS December 5, 2023
Keputusan / Resolutions Realisasi / Realization
Mata Acara 1 / Meeting Agenda 1
1. Mengangkat kembali Komisaris Utama Perseroan, yaitu Bapak Prof. Dr. Ir. Bungaran Saragih untuk Telah direalisasikan sepenuhnya pada
masa jabatan sesuai dengan ketentuan yang diatur dalam Anggaran Dasar Perseroan; tanggal 20 Desember 2023.
2. Memberikan persetujuan untuk menerima, mengakui, meratifikasi dan mengesahkan seluruh tindakan- Fully realized on December 20, 2023.
tindakan yang diambil oleh Bapak Prof. Dr. Ir. Bungaran Saragih sebagai Komisaris Utama Perseroan
sejak RUPS Tahunan tahun buku 2022 hingga ditutupnya rapat ini, sejauh tindakan pengurusan dan
pengawasan tersebut tercermin dalam buku-buku Perseroan dan bukan merupakan tindak pidana.
Sehubungan dengan keputusan tersebut, maka susunan anggota Direksi dan Dewan Komisaris
Perseroan menjadi sebagai berikut.
Dewan Komisaris
Komisaris Utama : Prof. Dr. Ir. Bungaran Saragih
Komisaris Independen : Hoesen
Komisaris : Ir. Rimbun Situmorang
Direksi
Direktur Utama : Nasarudin bin Nasir
Direktur : Jap Hartono
Direktur : Muhammad Syafril Harahap
160 Laporan Tahunan 2024
Page 163
Tata Kelola Perusahaan
Corporate Governance
Keputusan / Resolutions Realisasi / Realization
3. Pengangkatan sebagaimana dimaksud dalam poin 1, tidak menutup hak Pemegang Saham Perseroan
untuk dapat sewaktu-waktu memberhentikan anggota Dewan Komisaris dan Direksi Perseroan
tersebut.
4. Memberikan kuasa kepada setiap anggota Direksi dengan hak substitusi untuk menyatakan keputusan
Rapat tersebut dalam akta notaris dan selanjutnya memberitahukan perubahan susunan anggota
Direksi Perseroan tersebut kepada Menteri Hukum dan Hak Asasi Manusia serta mendaftarkan pada
Daftar Perusahaan sesuai dengan peraturan perundangan yang berlaku.
1. Reappointed the Company’s President Commissioner, Mr. Bungaran Saragih for a term of office
according to the provisions in the Company’s Articles of Association;
2. Approved to accept, recognize, and ratify all acts performed by Mr. Bungaran Saragih as President
Commissioner of the Company since the Annual GMS for 2022 fiscal year until the closing of this
meeting, to the extent that the management and supervision actions were reflected in the Company’s
books and do not constitute a criminal act.
In connection with this decision, the composition of the members of the Company’s Board of Directors
and Commissioners is as follows.
Board of Commissioners
President Commissioner : Prof. Dr. Ir. Bungaran Saragih
Independent Commissioner : Hoesen
Commissioner : Ir. Rimbun Situmorang
Board of Directors
President Director : Nasarudin bin Nasir
Director : Jap Hartono
Director : Muhammad Syafril Harahap
3. The appointment as referred to in point 1 above does not close the rights of Company’s Shareholders to
be able to dismiss members of Company’s Board of Commissioners and Board of Directors at any time.
4. Granted power of attorney to each member of Directors with the right of substitution to state
the resolutions of the Meeting in a notary deed and subsequently notify the changes in the composition
of the members of Company’s Board of Directors to the Minister of Law and Human Rights and register
them in Company Register in accordance with the applicable statutory regulations.
Mata Acara 2 / Meeting Agenda 2
1. Menyetujui penyelesaian utang PT Citra Borneo Indah (CBI) kepada Perseroan dengan melakukan Telah direalisasikan sepenuhnya pada
penyerahan saham PT Citra Borneo Utama Tbk (CBUT) dalam satu tahapan atas saham yang dimiliki tanggal 20 Desember 2023.
oleh CBI kepada Perseroan di mana transaksi penyelesaian utang tersebut merupakan Transaksi Fully realized on December 20, 2023.
Afiliasi sebagaimana dimaksud dalam Peraturan Otoritas Jasa Keuangan No.42/ POJK.04/2020 tentang
Transaksi Afiliasi dan Transaksi Benturan Kepentingan dan merupakan Transaksi Material sebagaimana
dimaksud dalam Peraturan Otoritas Jasa Keuangan No. 17/POJK.04/2020 tentang Transaksi Material
dan Perubahan Kegiatan Usaha.
2. Memberikan persetujuan dan kewenangan kepada Direksi Perseroan, dengan hak substitusi, sesuai
dengan Anggaran Dasar Perseroan, untuk membuat, melaksanakan, menandatangani dan/atau
menyerahkan serta melaksanakan setiap perjanjian-perjanjian dan tindakan-tindakan yang diperlukan
sehubungan dengan transaksi penyelesaian utang serta seluruh dokumen yang terkait dengan transaksi
penyelesaian utang tersebut, termasuk seluruh perubahan dan tambahan atasnya dengan syarat dan
ketentuan yang dianggap baik oleh Direksi Perseroan.
1. Approved the debt settlement of PT Citra Borneo Indah (CBI) to the Company by handing over shares
of PT Citra Borneo Utama Tbk (CBUT) in one stage for the shares owned by CBI to the Company
whereby the transaction of debt settlement constitutes Affiliate Transactions as referred to in the
Financial Services Authority Regulation No. 42/POJK.04/2020 regarding Affiliate and Conflict of
Interest Transactions and are Material Transactions as referred to in the Financial Services Authority
No. 17/POJK.04/2020 concerning Material Transactions and Changes in Business Activities.
2. Granted approval and authority to the Company’s Board of Directors with the right of substitution
according to the Company’s Articles of Association to create, implement, sign and/or submit and carry
out every agreement and actions required in connection with the debt settlement transaction and all
related documents with the debt settlement transaction, including all changes and additions to it with
terms and conditions deemed appropriate by the Company’s Board of Directors.
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PT Sawit Sumbermas Sarana Tbk.
Dewan Komisaris
Board of Commissioners
Dewan Komisaris merupakan organ perusahaan yang The Board of Commissioners is a company organ
bertanggung jawab mengawasi jalannya perusahaan dan responsible for overseeing company operations and ensuring
memastikan pengelolaan oleh Direksi berjalan sesuai dengan the management conducted by the Board of Directors is in line
prinsip GCG dan tujuan yang telah ditetapkan. Selain itu, Dewan with the GCG principles and stipulated objectives. In addition
Komisaris memberikan arahan, saran, dan rekomendasi the Board of Commissioners provide direction, suggestions, and
kepada Direksi untuk mendukung keberlanjutan usaha dan recommendations to the Board of Directors to support business
kepentingan Pemegang Saham. continuation and Shareholders’ interests.
Pedoman Kerja Work Guidelines
Perseroan memiliki Piagam Dewan Komisaris yang ditetapkan The Company has a Board of Commissioners Charter
pada 10 April 2019 sebagai pedoman untuk meningkatkan established on April 10, 2019 as guidelines to improve
efektivitas pengawasan dan pelaksanaan tugas Dewan the effectiveness of supervision and implementation of duties
Komisaris. Piagam ini disusun berdasarkan peraturan yang of the Board of Commissioners. This Charter is prepared
berlaku, termasuk Peraturan Otoritas Jasa Keuangan dan based on applicable regulations, including Financial Services
praktik terbaik (best practices), serta ditinjau secara berkala Authority Regulation and best practices, reviewed periodically
dan bersifat mengikat bagi seluruh anggota Dewan Komisaris. and binding for all members of the Board of Commissioners.
Piagam Dewan Komisaris juga telah dipublikasi di situs web The Board of Commissioners Charter has also been published
Perseroan untuk memastikan keterbukaan dan aksesibilitas. in the Company’s website to ensure openness and accessibility.
Kriteria Pengangkatan Appointment Criteria
Dewan Komisaris diangkat oleh RUPS berdasarkan kriteria The Board of Commissioners was appointed by GMS based
yang ditetapkan dalam Peraturan Otoritas Jasa Keuangan on the criteria established in the Financial Services Authority
No. 33/POJK.04/ 2014 tentang Direksi dan Dewan Komisaris Regulation No. 33/POJK.04/2014 concerning Board of Directors
Emiten atau Perusahaan Publik sebagai berikut. and Board of Commissioners of Issuers or Public Company as
follows.
1. Memiliki akhlak, moral yang baik, dan integritas yang baik, 1. Having good moral and integrity as well as legal capacity to
serta cakap melakukan perbuatan hukum. take any legal action.
2. Dalam 5 tahun sebelum pengangkatan dan selama 2. Within 5 years prior to appointment and during the term of
menjabat: office:
a. Tidak pernah dinyatakan pailit; a. Never been declared bankrupt;
b. Tidak pernah menjadi anggota Direksi dan/atau b. Never been a member of the Board of Directors and/or
anggota Dewan komisaris yang dinyatakan bersalah member of Board of Commissioners declared guilty for
menyebabkan suatu perusahaan dinyatakan pailit; causing a bankruptcy of a company;
c. Tidak pernah dihukum karena melakukan tindak pidana c. Never been sentenced for a crime causing state’s
yang merugikan keuangan negara dan/atau yang financial loss and/or related to financial sector;
berkaitan dengan sektor keuangan;
d. Tidak pernah menjadi anggota Direksi dan/atau anggota d. Never been a member of the Board of Directors and/or
Dewan komisaris yang selama menjabat: Board of Commissioners who during the term of office:
1) Pernah tidak menyelenggarakan RUPS tahunan; 1) Ever failed to convene an Annual GMS;
2) Pertanggungjawabannya sebagai anggota Direksi 2) His/her accountability report as member of
dan/atau anggota Dewan komisaris pernah tidak the Board of Directors and/or member of
diterima oleh RUPS atau pernah tidak memberikan the Board of Commissioners rejected by the GMS
pertanggungjawaban sebagai anggota Direksi dan/ or never submit accountability report as member of
atau anggota Dewan komisaris kepada RUPS; the Board of Directors and/or member of the Board
of Commissioners to GMS;
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3) Pernah menyebabkan perusahaan yang memperoleh 3) Ever caused a company with license, approval, or
izin, persetujuan, atau pendaftaran dari Otoritas jasa registration from Financial Services Authority failed
keuangan tidak memenuhi kewajiban menyampaikan to meet Annual Report and/or Financial Statements
Laporan Tahunan dan/atau Laporan keuangan kepada obligation to the Financial Services Authority.
Otoritas Jasa Keuangan.
3. Memiliki komitmen untuk mematuhi peraturan perundang- 3. Committed to comply the laws and regulations; and
undangan; serta
4. Memiliki pengetahuan dan/atau keahlian di bidang yang 4. Has the knowledge and/or expertise in the field required by
dibutuhkan Perseroan. the Company.
Masa Jabatan Term of Office
Masa jabatan anggota Dewan Komisaris Perseroan adalah 5 The term of office of members of Company’s Board of
tahun, terhitung sejak pengangkatan hingga penutupan RUPS Commissioners is 5 years, from the appointment until
Tahunan kelima, dan dapat diangkat kembali. Hak RUPS the closing of the fifth Annual GMS and can be reappointed.
untuk memberhentikan sewaktu-waktu tetap berlaku sesuai The right of GMS to dismiss them at any time still applies in
ketentuan yang berlaku. Ketentuan ini juga berlaku bagi accordance with applicable regulations. This provision also
Komisaris Independen yang diangkat melalui keputusan RUPS. applies to Independent Commissioners who are appointed
pursuant to a GMS decision.
Komposisi dan Independensi Composition and Independence
Komposisi Composition
Dewan Komisaris Perseroan terdiri dari 3 anggota, yakni The Company’s Board of Commissioners consists of 3 members:
Komisaris Utama, Komisaris, dan Komisaris Independen. President Commissioner, Commissioner, and Independent
Komposisi ini sesuai dengan ketentuan yang berlaku dan tidak Commissioner. This composition is in line with the applicable
melebihi jumlah anggota Direksi. Seluruh anggota Dewan regulation and not exceeding the number of Board of Directors.
Komisaris juga telah lulus uji kelayakan dan kepatutan (fit All members of the Board of Commissioners have also passed
and proper test), serta memiliki integritas, kompetensi, dan the fit and proper test, and have the integrity, competence, and
reputasi yang memadai. Sepanjang tahun 2024, susunan Dewan adequate reputation. Throughout 2024, there was no change to
Komisaris tidak mengalami perubahan. the composition of the Board of Commissioners.
Informasi lengkap mengenai komposisi Dewan Komisaris Complete information on the composition of the Board of
disajikan dalam tabel berikut. Commissioners is presented in the below table.
Nama Jabatan Dasar Pengangkatan Masa Jabatan Periode Jabatan
Name Position Legal Basis Term of Office Period
Akta No. 18 Tanggal 5 Desember 2023 yang 5 Desember 2023-
Komisaris Utama dibuat oleh Notaris Aulia Taufani, SH.
Prof. Dr. Ir. Bungaran RUPS Tahunan 2028 Periode ketiga
President
Saragih Deed No. 18 dated December 5, 2023 made by December 5, 2023 - 3rd period
Commissioner
Notary Aulia Taufani, SH. 2028 Annual GMS
Komisaris Akta No. 65 Tanggal 30 September 2022 yang 22 Oktober 2022-
Independen dibuat oleh Notaris Aulia Taufani, SH. RUPS Tahunan 2027 Periode pertama
Hoesen
Independent Deed No. 65 dated September 30, 2022 made by October 22, 2022 - 1st period
Commissioner Notary Aulia Taufani, SH. 2027 Annual GMS
Akta No. 55 tanggal 28 Mei 2021 yang dibuat oleh 31 Agustus 2021-
Komisaris Notaris Dr. Tintin Surtini SH, MH, MKn. RUPS Tahunan 2026 Periode kedua
Ir. Rimbun Situmorang
Commissioner Deed No. 55 dated May 28, 2021 made by Notary August 31, 2021 -2026 2nd period
Dr. Tintin Surtini SH, MH, MKn. Annual GMS
Independensi Independence
Perseroan memastikan seluruh anggota Dewan Komisaris The Company ensures all Board of Commissioners members
melaksanakan tugas dan tanggung jawab secara independen carry out the duties and responsibilities independently
sesuai dengan Piagam Dewan Komisaris, menjunjung tinggi in accordance with the Board of Commissioners Charter,
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PT Sawit Sumbermas Sarana Tbk.
prinsip integritas, dan mengutamakan kepentingan perusahaan upholding the integrity principle, and prioritizing the company
di atas kepentingan pribadi. Anggota Dewan Komisaris interest before personal interest. Members of the Board of
juga telah menandatangani Pernyataan Komitmen/Pakta Commissioners have also signed a Statement of Commitment/
Integritas yang mencerminkan kesungguhan dalam menjaga Integrity Pact reflecting the sincerity in maintaining
profesionalisme sebagai landasan pengawasan operasional. professionalism as the basis of operational supervision.
Rangkap Jabatan dan Benturan Concurrent Positions and Conflict of
Kepentingan Interests
Sesuai dengan Pedoman GCG Perseroan, anggota Dewan Following the Company’s GCG Guidelines, members of the
Komisaris dapat merangkap jabatan dalam beberapa fungsi Board of Commissioners may hold concurrent positions in
berikut. some of the following functions.
1. Anggota Direksi maksimum pada 2 Perusahaan Publik lain. 1. Member of the Board of Directors in a maximum of 2 other
Public Companies.
2. Anggota Dewan Komisaris maksimum pada 2 Perusahaan 2. Member of the Board of Commissioners in a maximum of
Publik lain. 2 other Public Companies.
3. Dalam hal anggota Dewan Komisaris tidak merangkap 3. If members of Board of Commissioners hold no concurrent
jabatan sebagai Direksi sebagaimana dalam poin di atas, position as Board of Directors as stated in the point above,
maka anggota Dewan Komisaris juga dapat bertindak sebagai members of Board of Commissioners can also act as Board
anggota Dewan pada maksimum 4 Perusahaan Publik lain. members in a maximum of 4 other public companies.
4. Anggota Komite paling banyak pada 5 Komite pada 4. Member of Committee can serve in a maximum of
Perusahaan Publik lain di mana yang bersangkutan 5 Committees on other Public Companies where he/
menjabat sebagai anggota Direksi atau Dewan Komisaris. she acts as member of Board of Directors or Board of
Commissioners.
Informasi mengenai rangkap jabatan anggota Dewan Komisaris Information on concurrent positions of members of Board of
diungkapkan dalam Profil Dewan Komisaris pada bab Profil Commissioners is disclosed in the Company profile chapter.
Perusahaan.
Di sisi lain, mencegah benturan kepentingan akibat rangkap On the other hand, preventing conflict of interests from
jabatan serta menjaga independensi dan profesionalisme concurrent positions, as well as maintaining independence
merupakan tanggung jawab setiap anggota Dewan Komisaris. and professionalism is the responsibility of every member of
Oleh karena itu, anggota Dewan Komisaris wajib mematuhi the Board of Commissioners. Therefore, members of Board of
ketentuan berikut. Commissioners are required to comply the following provisions.
1. Menghindari posisi yang menempatkan kepentingan pribadi 1. Avoid position that put personal interests to conflict with
bertentangan dengan kewajiban terhadap Perseroan. obligations to the Company.
2. Melaporkan segera kepada Komisaris Utama dan 2. Immediately report to the President Commissioner and
anggota Dewan Komisaris lainnya jika terdapat benturan other member of the Board of Commissioners if there
atau potensi benturan kepentingan, serta menyertakan is a conflict or potential conflict of interests, and provide
informasi relevan. Komisaris Utama wajib menyampaikan relevant information. The President Commissioner must
konflik tersebut kepada Direksi. inform such conflict to the Board of Directors.
3. Memperoleh persetujuan Dewan Komisaris sebelum 3. Obtain approval from the Board of Commissioners before
melakukan transaksi yang melibatkan benturan carrying out transaction involving conflict of interests, and
kepentingan, serta memastikan kepatuhan terhadap ensure regulatory compliance on affiliated parties and
peraturan mengenai pihak terafiliasi dan transaksi conflict of interest transactions.
benturan kepentingan.
4. Tidak terlibat dalam pengambilan keputusan yang berkaitan 4. Not involved in the decision-making related to the conflict of
dengan konflik kepentingan yang dimiliki. interests.
Prosedur Pengangkatan dan Appointment and Dismissal Procedures
Pemberhentian
Anggota Dewan Komisaris diangkat melalui keputusan RUPS Members of the Board of Commissioners are appointed by
untuk masa jabatan sejak pengangkatan hingga penutupan GMS resolution for a term of office since the appointment to
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RUPS Tahunan kelima. RUPS berhak memberhentikan anggota the closing of the fifth Annual GMS. The GMS has the right to
Dewan Komisaris sewaktu-waktu dengan alasan yang jelas, dismiss members of the Board of Commissioners at any time with
setelah anggota yang bersangkutan diberi kesempatan hadir clear reason, after the concerned member is given the opportunity
dan membela diri dalam RUPS. Pemberhentian berlaku sejak to attend and defend his/herself at the GMS. The dismissal is
penutupan RUPS, kecuali ditentukan lain dalam rapat. Anggota effective since the closing of the GMS, unless stated otherwise at
Dewan Komisaris yang masa jabatannya telah berakhir dapat the meeting. Members of the Board of Commissioners whose term
diangkat kembali. of office has expired may be reappointed.
Tugas dan Tanggung Jawab serta Realisasinya
Duties and Responsibilities and their Realization
Uraian Tugas Realisasi Tahun 2024
Description of Duties 2024 Realization
Menyampaikan saran dan pendapat mengenai rencana pengembangan Dewan Komisaris telah menyampaikan saran mengenai pengembangan
Perseroan, Laporan Tahunan, dan laporan berkala lainnya dari Direksi bisnis dan strategi mitigasi risiko dalam RUPS Tahunan pada 25 April 2024.
dalam forum RUPS. Laporan Pengawasan Dewan Komisaris juga disusun dan diserahkan kepada
Deliver suggestions and opinions regarding Company’s development RUPS pada kesempatan yang sama.
plan, Annual Report and other periodic reports from the Board of The Board of Commissioners has delivered suggestions regarding business
Directors in GMS forum. development and risk mitigation strategy in the Annual GMS, held on
April 25, 2024. Also, the Supervisory Report of the Board of Commissioners
has been prepared and submitted at the GMS on the same occasion.
Memberikan pelaporan tentang tugas dan pengawasan yang telah Tidak ditemukan indikasi kemunduran sepanjang tahun 2024. Namun,
dilakukan selama tahun buku yang baru/lampau kepada RUPS laporan rutin mengenai kinerja operasional dan potensi risiko disampaikan
disertai dengan saran dan langkah perbaikan yang harus ditempuh, secara berkala kepada RUPS.
apabila Perseroan menunjukkan gejala kemunduran. There was no indication of decline throughout 2024. However, the regular
Provide report on the tasks and supervision that has been carried reports on the operational performance and risk potentials are periodically
out during the new/previous fiscal year to the GMS accompanied by submitted at the GMS.
suggestions and corrective steps to be taken, if Company shows signs
of decline.
Memberikan saran dan pendapat kepada RUPS mengenai setiap Dewan Komisaris memberikan saran terkait evaluasi kinerja proyek ekspansi
persoalan lainnya yang dianggap penting bagi pengelolaan Perseroan. dan efisiensi operasional. Isu-isu strategis juga dibahas dalam rapat Dewan
Provide advice and opinions to GMS regarding any other issues Komisaris sebelum RUPS berlangsung.
deemed important for the management of Company. The Board of Commissioners provided advice regarding the evaluation of
the expansion and operational efficiency project performance. Strategic
issues were discussed as well in the Board of Commissioners meeting prior
to the GMS was held.
Mengesahkan Rencana Kerja dan Anggaran Perseroan yang Rencana Kerja dan Anggaran Perseroan disahkan dalam RUPS pada
disampaikan Direksi dalam waktu selambat lambatnya 30 hari 25 April 2024, sesuai dengan ketentuan yang berlaku. Proses pengesahan
sebelum tahun buku baru dimulai. mencakup evaluasi terhadap potensi risiko dan proyeksi keuangan Perseroan.
Approve Company’s Work Plan and Budget submitted by Board of The Company’s Work Plan and Budget approved at the GMS, held on
Directors no later than 30 days before the start of the new fiscal year. April 25, 2024, in accordance with the applicable regulation. The approval
process include evaluation on the risk potentials and the Company’s financial
projection.
Sekurang-kurangnya melakukan tugas pengawasan lainnya yang Dewan Komisaris telah menjalankan pengawasan terhadap pelaksanaan
ditentukan oleh RUPS. strategi ekspansi dan proyek-proyek investasi baru. Evaluasi rutin juga
At least perform other supervisory duties determined by GMS. dilakukan untuk memastikan operasional berjalan sesuai target.
The Board of Commissioners has supervised the implementation of
the expansion strategy and new investment projects. Also performed regular
evaluations to ensure the operations run on target.
Membuat Risalah Rapat Dewan Komisaris Selama tahun 2024, Dewan Komisaris mengadakan 6 rapat internal dan rapat
Create minutes of meetings of Board of Commissioners. gabungan dengan Direksi. Risalah rapat telah disusun dan didokumentasikan
sebagai bagian dari komitmen transparansi dan akuntabilitas.
Throughout 2024, the Board of Commissioners held 6 internal meetings and
joint meetings with the Board of Directors. Minutes of meetings have been
prepared and documented as part of the commitment to transparency and
accountability.
Melaporkan kepada Perseroan mengenai kepemilikan sahamnya dan Tidak ada perubahan kepemilikan saham oleh anggota Dewan Komisaris
atau keluarganya pada Perseroan dan pada perusahaan lain. selama tahun 2024. Laporan kepemilikan saham tetap disampaikan secara
Report to Company regarding their and/or family’s share ownership in rutin kepada Perseroan.
Company and in other company. There was no change in the ownership by members of the Board of
Commissioners throughout 2024. The report of share ownership submitted
periodically to the Company.
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Uraian Tugas Realisasi Tahun 2024
Description of Duties 2024 Realization
Membentuk paling kurang Komite Audit, sedangkan untuk Komite Komite Audit serta Komite Nominasi dan Remunerasi telah dibentuk dan
Nominasi dan Remunerasi, apabila tidak dibentuk, maka Dewan aktif melaksanakan fungsi masing-masing. Komite Audit melakukan evaluasi
Komisaris wajib melaksanakan fungsi nominasi dan remunerasi. laporan keuangan secara triwulanan, sementara Komite Nominasi dan
At least establish the Audit Committee, and if the Nomination and Remunerasi mengevaluasi kinerja dan kebijakan remunerasi Direksi.
Remuneration Committee is not established, Board of Commissioners The Audit Committee and Nomination and Remuneration Committee were
is required to carry out the nomination and remuneration function. established and actively carrying out their respective functions. The Audit
Committee evaluated the financial statements on quarterly basis, while
Nomination and Remuneration Committee evaluated the performance and
the remuneration policy of the Board of Directors.
Memastikan bahwa komite-komite yang telah dibentuk oleh Dewan Dewan Komisaris telah melaksanakan penilaian terhadap kinerja Komite Audit
Komisaris menjalankan tugasnya secara efektif. serta Komite Nominasi dan Remunerasi, dengan hasil bahwa kedua komite
Ensure the committees established by the Board of Commissioners menjalankan tugasnya secara efektif dan sesuai target yang telah ditetapkan.
are running their duties effectively. The Board of Commissioners had assessed the performances of the Audit
Committee and Nomination and Remuneration Committee, and considered both
committees have done their duties effectively and in line with the established
targets.
Keputusan yang Memerlukan Decisions that Require Approval of the
Persetujuan Dewan Komisaris Board Of Commissioners
Transaksi, tindakan, maupun keputusan yang memerlukan Transaction, action, or decision requiring written approval from
persetujuan tertulis dari Dewan Komisaris, antara lain: the Board of Commissioners, includes:
1. Rancangan Rencana Kerja dan Anggaran Perusahaan 1. Company’s Work Plan and Budget (RKAP);
(RKAP);
2. Rencana RUPS Tahun Buku 2024 yang diselenggarakan 2. Plan of the GMS for Fiscal Year 2024 to be held on
pada tanggal 25 April 2024; April 25, 2024;
3. Rekomendasi penunjukan akuntan publik dan kantor 3. Recommendation on the appointment of public accountant
akuntan publik; serta and public accounting firm; and
4. Pergantian dan pengangkatan anggota Direksi. 4. Replacement and appointment member of the Board of
Directors.
Pendelegasian Wewenang Dewan Delegation of Board of Commissioners
Komisaris Authority
Pendelegasian wewenang oleh seorang anggota Dewan Delegation of authority given by a member of the Board of
Komisaris kepada anggota Dewan Komisaris lainnya dilakukan Commissioners to other members of the Board of Commissioners
melalui surat kuasa khusus sesuai kebutuhan. Meski demikian, is carried out through a special power of attorney for such purpose.
pendelegasian ini tidak mengurangi tanggung jawab kolektif This delegation of authority does not abdicate the responsibility of
Dewan Komisaris atas pelaksanaan tugasnya. the Board of Commissioners collectively.
Pembagian Tugas Dewan Komisaris Division of Duties of the Board of
Commissioners
Dewan Komisaris menetapkan pembagian tugas dan tanggung The Board of Commissioners independently establishes division
jawab secara mandiri di antara anggota. Fokus pengawasan of duties and responsibilities among members. The supervision
setiap anggota disesuaikan dengan peran sebagai Ketua focus of each member is adjusted to the role as Chairman or Vice
atau Wakil Ketua Komite Penunjang Dewan Komisaris, Chairman of Supporting Committee of Board of Commissioners,
berdasarkan kompetensi dan pengalaman masing-masing based on respective competence and experience to ensure
untuk memastikan efektivitas pengawasan dan kelancaran tata effectiveness of supervision and smooth corporate governance.
kelola perusahaan.
Sebagai pemimpin dan koordinator utama, Komisaris Utama As the leader and lead coordinator, President Commissioner has
berperan penting dalam memastikan tugas dan tanggung an important role to ensure the duties and responsibilities of the
jawab Dewan Komisaris berjalan sesuai dengan prinsip GCG. Board of Commissioners are running in line with GCG principles.
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Adapun tugas dan tanggung jawab Komisaris Utama Perseroan The duties and responsibilities of President Commissioners of
meliputi: the Company include:
1. Mengoordinasikan pelaksanaan tugas dan tanggung jawab 1. Coordinating the implementation of duties and
Dewan Komisaris; responsibilities of the Board of Commissioners;
2. Mengusulkan pelaksanaan rapat Dewan Komisaris, 2. Proposing the implementation of Board of Commissioners
termasuk menyusun agenda rapat; meeting, including preparing the meeting agenda;
3. Melakukan pemanggilan dan memimpin rapat Dewan 3. Inviting and leading Board of Commissioners meeting; and
Komisaris; serta
4. Memastikan hasil rapat dan rekomendasi Dewan 4. Ensuring the meeting results and recommendation of Board
Komisaris diimplementasikan oleh Direksi, sejalan dengan of Commissioners are implemented by Board of Directors,
kepentingan Perseroan dan Pemegang Saham. in line with the interests of the Company and Shareholders.
Dengan pembagian tugas yang jelas dan peran Komisaris Utama With clear division of duties and the President Commissioner
sebagai koordinator, Dewan Komisaris dapat menjalankan as coordinator, the Board of Commissioners can perform
fungsinya secara lebih efektif dan terarah, mendukung its functions more effectively and focused, supporting
pertumbuhan berkelanjutan Perseroan melalui pengawasan the Company’s continuous growth through strict supervision
yang ketat dan pengambilan keputusan yang tepat. and right decision-making.
Program Pengenalan Perusahaan Company Induction Program
Program Pengenalan Perusahaan dirancang untuk membekali The Company Induction Program is designed to provide new
anggota Dewan Komisaris baru dengan wawasan mendalam members of the Board of Commissioners with in-depth insight
mengenai aktivitas bisnis, rencana strategis, dan tanggung on the business activities, strategic plan, and responsibilities
jawab Dewan Komisaris. Perseroan mendukung program ini of the Board of Commissioners. The Company supports this
dengan menyediakan berbagai dokumen penting, seperti Laporan program by providing various important documents, such as
Tahunan, Rencana Kerja dan Anggaran Perusahaan, Anggaran Annual Report, Company’s Work Plan and Budget, Articles
Dasar, serta dokumen perencanaan jangka panjang lainnya. of Association, and other long-term planning documents.
Program ini diharapkan dapat mempercepat adaptasi anggota This program is expected to accelerate the adaptation of
Dewan Komisaris baru sehingga mampu berkontribusi secara new members of the Board of Commissioners, so they can
efektif dalam pengambilan keputusan strategis. Pada tahun effectively contribute in the strategic decision-making. In 2024,
2024, Perseroan tidak melaksanakan program tersebut karena the Company did not hold this program as the composition of
komposisi Dewan Komisaris tidak mengalami perubahan. the Board of Commissioners has not changed.
Program Pengembangan Kompetensi Competency Development Program
Perseroan mendukung pengembangan kompetensi Dewan The Company supports the competency development of Board
Komisaris guna meningkatkan efektivitas dalam menjalankan of Commissioners to improve the effectiveness in carrying out
tugas dan tanggung jawab melalui kegiatan pelatihan, workshop, the duties and responsibilities through trainings, workshops,
seminar, konferensi, kunjungan kerja, dan studi banding seminars, conferences, work visits, and comparative studies
(benchmark). Partisipasi Dewan Komisaris dalam program ini (benchmark). The participation of the Board of Commissioners
selama tahun 2024 diungkapkan sebagai berikut. in this program throughout 2024 is disclosed below.
Nama dan Jabatan Materi Pendidikan/Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Education/Training Material Venue/Date Organizer
Media Perkebunan & Perkumpulan Praktisi
Bandung,
Simposium Internasional Ganoderma Profesional Perkebunan Indonesia (P3PI)
30-31 Januari 2024
International Seminar on Ganoderma Plantation Media & Association of Indonesia
January 30-31, 2024
Plantation Professional Practitioners (P3PI)
Prof. Dr. Ir. Bungaran Saragih Kementerian Koordinator Bidang
Jakarta,
Komisaris Utama Indonesia Internasional Sustainability Kemaritiman dan Investasi
5-6 September 2024
President Commissioner Indonesia International Sustainability Coordinating Ministry of Maritime and
September 5-6, 2024
Investment Affairs
Bangkok,
Partner for the Next 20: Innovating for impact 11-13 November 2024 Roundtable on Sustainable Palm Oil (RSPO)
November 11-13, 2024
2024 Annual Report 167
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PT Sawit Sumbermas Sarana Tbk.
Nama dan Jabatan Materi Pendidikan/Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Education/Training Material Venue/Date Organizer
Prospek Ekonomi Indonesia di Era Pemerintahan
Baru (Tantangan, Peluang, dan Catatan) Jakarta,
Indonesia’s Economic Prospects in the New 30 Mei 2024 Jesuit Indonesia
Government Era (Challenges, Opportunities, May 30, 2024
and Notes)
Ir. Rimbun Situmorang
Komisaris Yogyakarta,
Seminar dan Penganugerahan TOP 100 BPR 2024
Commissioner 21 Juni 2024 The Finance
Seminar and Awarding of TOP 100 BPR 2024
June 21, 2024
Workshop Penetapan Struktur Remunerasi BPR Pangkalan Bun,
Workshop on the Determination of BPR 11-13 Desember 2024 Mandiri Consulting
Remuneration Structure December 11-13, 2024
Rapat Meetings
Rapat Internal Dewan Komisaris Board of Commissioners Internal Meeting
Berdasarkan Anggaran Dasar Perseroan, Dewan Komisaris Based on the Company’s Articles of Association, the Board
wajib melaksanakan rapat internal sekurang-kurangnya 1 of Commissioners is required to held an internal meeting at
kali setiap 2 bulan. Pemberitahuan rapat disampaikan melalui least once every 2 months. Notice of meetings shall be sent
surat elektronik terdaftar atau langsung kepada setiap anggota through registered electronic mail or directly to each member
Dewan Komisaris, minimal tujuh hari sebelum rapat, tidak of the Board of Commissioners, at least seven days prior to
termasuk tanggal pemberitahuan dan tanggal rapat. the meeting, excluding the notification date and meeting date.
Rapat internal Dewan Komisaris dapat diadakan secara fisik Board of Commissioners Internal Meeting can be held either
atau non-fisik melalui telekonferensi, video konferensi, atau physical or non-physical through teleconference, video
media elektronik lainnya. Jika anggota Dewan Komisaris conference, or other electronic media. If a member of the Board
berhalangan hadir, mereka dapat menunjuk anggota lain of Commissioners unable to attend, he/she can appoint other
sebagai perwakilan dengan surat kuasa khusus. member as representative with a special power of attorney.
Agenda rapat Dewan Komisaris tahun 2024 telah ditetapkan The 2024 Board of Commissioners meeting agenda has been
dalam program kerja Dewan Komisaris tahun 2023. Sepanjang established in the 2023 Board of Commissioners work program.
tahun 2024, Perseroan telah melaksanakan 6 kali rapat internal Throughout 2024, the Company has held 6 internal meetings
dengan tingkat kehadiran dan agenda sebagai berikut. with the following attendance rate and agenda.
Tingkat Kehadiran
Nama Jabatan Total Rapat Total Kehadiran
Attendance Rate
Name Position Total Meeting Total Attendance
(%)
Komisaris Utama
Prof. Dr. Ir. Bungaran Saragih 6 6 100,00
President Commissioner
Komisaris Independen
Hoesen 6 6 100,00
Independent Commissioner
Komisaris
Ir. Rimbun Situmorang 6 6 100,00
Commissioner
Rapat Gabungan Dewan Komisaris dengan Direksi Board of Commissioners Joint Meetings with Board of
Directors
Sesuai Anggaran Dasar Perseroan, rapat gabungan Dewan In accordance with the Company’s Articles of Association,
Komisaris dengan Direksi wajib dilaksanakan secara berkala the joint meetings of Board of Commissioners with the Board
paling sedikit 1 kali dalam 4 bulan. Agenda rapat tahun 2024 of Directors is held periodically at least once in 4 months.
telah ditetapkan dalam program kerja Dewan Komisaris tahun The 2024 meeting agenda has been established in the 2023
2023. Sepanjang tahun 2024, Perseroan telah melaksanakan Board of Commissioners work program. Throughout 2024,
6 kali rapat gabungan dengan tingkat kehadiran dan agenda the Company has held 6 joint meetings with the following
sebagai berikut. attendance rate and agenda.
168 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Tingkat Kehadiran
Nama Jabatan Total Rapat Total Kehadiran
Attendance Rate
Name Position Total Meeting Total Attendance
(%)
Komisaris Utama
Prof. Dr. Ir. Bungaran Saragih 6 6 100,00
President Commissioner
Komisaris Independen
Hoesen 6 6 100,00
Independent Commissioner
Komisaris
Ir. Rimbun Situmorang 6 6 100,00
Commissioner
Rata-Rata Kehadiran Dewan Komisaris
100,00
Average Attendance of Board of Commissioners
Jap Hartono* 6 6 100,00
Direktur Utama
President Director
Nasarudin bin Nasir** 2 2 100,00
Direktur
Akhmad Faisyal* 4 4 100,00
Director
Direktur
Muhammad Syafril Harahap** 2 2 100,00
Director
Rata-Rata Kehadiran Direksi
100,00
Average Attendance of Board of Directors
Rata-Rata Kehadiran Dewan Komisaris dan Direksi
100,00
Average Attendance of Board of Commissioners and Board of Directors
*)
Efektif menjabat sejak ditutupnya RUPS Luar Biasa 25 April 2024. / Effectively serving since the closing of Extraordinary GMS, April 25, 2024.
**)
Efektif menjabat hingga ditutupnya RUPS Luar Biasa 25 April 2024. / Effectively serving until the closing of Extraordinary GMS, April 25, 2024.
Agenda
Agenda
Tanggal
Agenda
Date
26 Maret 2024 Pembahasan Laporan Keuangan Tahun Buku per 31 Desember 2023.
March 26, 2024 Discussion of Financial Statement of Fiscal Year per December 31, 2023.
19 April 2024 Pembahasan Persiapan PRA RUPS Tahunan dan RUPS Luar Biasa 2024.
April 19, 2024 Discussion of Preparation for PRE-Annual GMS and Extraordinary GMS 2024.
24 April 2024 Pembahasan Kinerja Triwulan 1 (Performance Q1) 2024.
April 24, 2024 Discussion of Performance Q1 2024.
28 Agustus 2024 Pembahasan Kinerja Keuangan Tengah Tahun (Performance Q2) 2024.
August 28, 2024 Discussion of Mid-Year Financial Performance Q2 2024.
28 Oktober 2024 Pembahasan Laporan Keuangan Triwulan 3 (Performance Q3) 2024.
October 28, 2024 Discussion of Financial Performance Q3 2024.
16 Desember 2024 Pemaparan Rencana Kerja dan Anggaran Tahun 2025 PT Sawit Sumbermas Sarana Tbk.
December 16, 2024 Presentation of 2025 Work Plan and Budget of PT Sawit Sumbermas Sarana Tbk.
Catatan / Note :
Agenda rapat gabungan sama dengan agenda rapat internal Dewan Komisaris.
Joint meeting agenda is the same as Board of Commissioners internal meeting agenda.
Penilaian Kinerja Performance Assessment
Pelaksaan, Prosedur, dan Kriteria Implementation, Procedure, and Criteria
Penilaian kinerja Dewan Komisaris dilakukan berdasarkan The performance assessment of the Board of Commissioners
kriteria yang disusun secara mandiri oleh Dewan Komisaris. is conducted based on the criteria independently established by
Penilaian ini dilaksanakan setiap akhir tahun buku, dan hasilnya the Board of Commissioners. This assessment is carried out at
disampaikan dalam RUPS. the end of every fiscal year and the results are submitted at the GMS.
2024 Annual Report 169
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PT Sawit Sumbermas Sarana Tbk.
Kriteria penilaian mencakup unsur-unsur yang telah disepakati The assessment criteria include the elements already agreed in
dalam Rencana Kerja Tahunan (RKT), meliputi: the Annual Work Plan (RKT), as follows:
1. Tingkat kehadiran dalam rapat; 1. Attendance rate in meetings;
2. Kontribusi di dalam proses pengambilan keputusan; 2. Contributions in the decision-making process;
3. Keterlibatan dalam penugasan tertentu; serta 3. Involvement in certain assignments; and
4. Komitmen untuk memajukan kepentingan Perseroan. 4. Commitment to prioritize the Company’s interests.
Hasil Penilaian Assessment Results
Berdasarkan hasil penilaian kinerja tahun 2024, Dewan Based on the 2024 performance assessment result, the Board
Komisaris dinyatakan telah menjalankan tugas dan tanggung of Commissioners is considered to have carried out the duties
jawab sesuai ketentuan yang berlaku. Hasil penilaian ini and responsibilities according to the applicable provisions.
menjadi dasar untuk: The assessment results are used as the basis to:
1. Memberikan pelunasan dan pembebasan sepenuhnya 1. Give full release and discharge (volledig acquit et de charge);
(volledig acquit et de charge);
2. Menentukan struktur dan besaran remunerasi Dewan 2. Determine the remuneration structure and amount for the
Komisaris; serta Board of Commissioners; and
3. Menetapkan langkah perbaikan yang perlu dilakukan oleh 3. Determine the corrective steps to be taken by the Board of
Dewan Komisaris untuk periode selanjutnya. Commissioners for the subsequent period.
Penilaian Kinerja Komite Penunjang Performance Assessment of Supporting
Dewan Komisaris Committee of the Board of Commissioners
Pelaksaan, Prosedur, dan Kriteria Penilaian Implementation, Procedure, and Criteria
Dewan Komisaris secara berkala menilai efektivitas kinerja The Board of Commissioners periodically assess
komite penunjang, yaitu Komite Audit serta Komite Nominasi the performance effectiveness of its supporting committees,
dan Remunerasi. Penilaian dilakukan secara individual maupun namely the Audit Committee and the Nomination and
kolektif setiap tahun melalui self-assessment dengan metode Remuneration Committee. The assessment in done individually
evaluasi yang ditetapkan dalam Keputusan Dewan Komisaris. and collectively every year through self-assessment with
Kriteria penilaian tersebut, meliputi: evaluation method set out in Board of Commissioners’ Decree.
The assessment criteria include:
1. Pelaksanaan tugas dan tanggung jawab selama tahun 2024; 1. Implementation of duties and responsibilities in 2024;
2. Tingkat kehadiran dalam masing-masing rapat komite; 2. Attendance rate in each committee meeting;
3. Kemampuan bekerja sama dan berkomunikasi secara aktif 3. Ability to cooperate and communicate actively among
sesama anggota Komite; Committee members;
4. Integritas; 4. Integrity;
5. Kemampuan memahami Visi, Misi, dan Rencana Strategis 5. Ability to understand the Company’s Vision, Mission, and
Perseroan; serta Strategic Plan; and
6. Kualitas atas saran/rekomendasi yang diberikan terkait 6. Quality of suggestions/recommendations given regarding
program kerja masing-masing Komite Penunjang Dewan the work program of each Supporting Committee of the
Komisaris. Board of Commissioners.
Hasil Penilaian Assessment Results
Hasil penilaian kinerja tahun 2024 menunjukkan bahwa The 2024 performance assessment results show the
Komite Audit serta Komite Nominasi dan Remunerasi telah Audit Committee and the Nomination and Remuneration
menjalankan tugas dan tanggung jawab dengan baik. Komite Committee have done their duties and responsibilities well.
Audit mendukung Dewan Komisaris dalam memantau The Audit Committee supported the Board of Commissioners
perencanaan dan pelaksanaan audit, serta menilai kecukupan in monitoring the plan and implementation of audit, as well
pengendalian internal. Sementara itu, Komite Nominasi dan as assessing the adequacy of internal control. Meanwhile,
Remunerasi membantu Dewan Komisaris dalam menganalisis the Nomination and Remuneration Committee assisted the
data calon anggota Direksi yang memenuhi syarat, serta Board of Commissioners in analyzing the eligible prospective
mengusulkan sistem remunerasi yang sesuai. members of the Board of Directors, and proposing the
appropriate remuneration system.
170 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Komisaris Independen Independent Commissioner
Komisaris Independen adalah anggota Dewan Komisaris yang An independent commissioner is a member of the Board of
tidak memiliki hubungan finansial, kepengurusan, kepemilikan Commissioners with no financial, managerial, share ownership,
saham, atau hubungan keluarga dengan pemegang saham or familial relationships with the major shareholder, members
utama, anggota Direksi, maupun anggota Dewan Komisaris of the Board of Directors, or other members of the Board of
lainnya. Pada tahun 2024, Perseroan memiliki 1 Komisaris Commissioners. In 2024, the Company had 1 Independent
Independen dari total 3 anggota Dewan Komisaris. Komposisi ini Commissioner from a total of 3 members of the Board of
telah memenuhi ketentuan Peraturan Otoritas Jasa Keuangan Commissioners. This composition fulfilled the provision of
No. 33/POJK.04/2014, yang mewajibkan minimal 30% dari total Financial Services Authority Regulation No. 33/POJK.04/2014,
anggota Dewan Komisaris adalah Komisaris Independen. that required a minimum of 30% of the total members of
the Board of Commissioners as Independent Commissioner.
Bapak Hoesen, selaku Komisaris Independen Perseroan, Mr. Hoesen, the Company’s Independent Commissioner, has
telah memenuhi seluruh kriteria sesuai dengan regulasi yang fulfilled all of the criteria according to the prevailing regulations,
berlaku, meliputi: including:
1. Bukan merupakan orang yang bekerja atau mempunyai 1. Not a person who works or has the authority and
wewenang dan tanggung jawab untuk merencanakan, responsibility to plan, lead, control, or supervise
memimpin, mengendalikan, atau mengawasi kegiatan the Company’s activities within the last 6 months, except for
Perseroan dalam waktu 6 bulan terakhir, kecuali untuk reappointment as Independent Commissioner;
pengangkatan kembali sebagai Komisaris Independen pada
periode berikutnya;
2. Tidak mempunyai saham, baik langsung maupun tidak 2. Does not own shares either directly or indirectly in the
langsung pada Perseroan; Company;
3. Tidak mempunyai hubungan afiliasi dengan Perseroan, 3. Has no affiliation with the Company, either with members
baik anggota Dewan Komisaris, anggota Direksi, Pemegang of the Board of Commissioners, members of the Board of
Saham Utama/Saham Mayoritas, atau Pemegang Saham Directors, Major Shareholders, or Controlling Shareholders
Pengendali Perseroan; serta of the Company; and
4. Tidak mempunyai hubungan usaha, baik langsung maupun 4. Does not have a business relationship either directly or
tidak langsung, yang berkaitan dengan kegiatan usaha indirectly related to the Company’s business activities.
Perseroan.
Pernyataan Independensi Komisaris Independen Statement of Independence of Independent Commissioner
Bapak Hoesen telah menjabat sebagai Komisaris Independen Mr. Hoesen has served as an Independent Commissioner
2 periode berturut-turut dan telah menandatangani surat for 2 consecutive periods and has signed the Statement of
pernyataan Independen. Independence.
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PT Sawit Sumbermas Sarana Tbk. 172 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Direksi
Board of Directors
Direksi bertanggung jawab mengelola perusahaan agar berjalan The Board of Directors is responsible to manage the company in
sesuai prinsip GCG dan mencapai tujuan yang telah ditetapkan. line with GCG principles and achieved the established objectives.
Direksi juga merumuskan strategi dan kebijakan operasional The Board of Directors also formulates the operational strategies
untuk memastikan pertumbuhan dan keberlanjutan usaha, and policies to ensure business growth and continuation, as
serta menjalankan tugas dengan memperhatikan arahan well as carrying out its duties by considering the directives and
dan rekomendasi dari Dewan Komisaris demi kepentingan recommendations from the Board of Commissioners for the
Pemegang Saham dan pemangku kepentingan lainnya. interests of the Shareholders and other stakeholders.
Pedoman Kerja Work Guidelines
Perseroan memiliki Piagam Direksi yang ditetapkan pada The Company has a Board of Directors Charter established
10 April 2019 sebagai pedoman untuk meningkatkan efektivitas on April 10, 2019 as guidelines to improve effectiveness of
pelaksanaan tugas dan tanggung jawab Direksi dalam implementation of duties of the Board of Directors in managing
mengelola perusahaan. Piagam ini disusun berdasarkan the company. This Charter is prepared based on applicable
peraturan yang berlaku, termasuk Peraturan Otoritas Jasa regulations, including Financial Services Authority Regulation
Keuangan dan praktik terbaik (best practices), serta ditinjau and best practices, reviewed periodically and is binding for all
secara berkala dan bersifat mengikat bagi seluruh anggota members of the Board of Directors. The Board of Directors
Direksi. Piagam Direksi juga telah dipublikasi di situs web Charter has also been published in the Company’s website to
Perseroan untuk memastikan keterbukaan dan aksesibilitas. ensure openness and accessibility.
Kriteria Pengangkatan Appointment Criteria
Direksi diangkat oleh RUPS berdasarkan kriteria yang The Board of Directors was appointed by GMS based on
ditetapkan dalam Peraturan Otoritas Jasa Keuangan the criteria established in the Financial Services Authority
No. 33/POJK.04/ 2014 tentang Direksi dan Dewan Komisaris Regulation No. 33/POJK.04/2014 concerning Board of Directors
Emiten atau Perusahaan Publik sebagai berikut. and Board of Commissioners of Issuers or Public Company as
follows.
1. Memiliki akhlak, moral yang baik, dan integritas yang baik, 1. Having good moral and integrity as well as legal capacity to
serta cakap melakukan perbuatan hukum. take any legal action.
2. Dalam 5 tahun sebelum pengangkatan dan selama 2. Within 5 years prior to the appointment and during the term
menjabat: of office:
a. Tidak pernah dinyatakan pailit; a. Never been declared bankrupt;
b. Tidak pernah menjadi anggota Direksi dan/atau b. Never been a member of the Board of Directors and/or
anggota Dewan komisaris yang dinyatakan bersalah member of Board of Commissioners declared guilty for
menyebabkan suatu perusahaan dinyatakan pailit; causing a bankruptcy of a company;
c. Tidak pernah dihukum karena melakukan tindak pidana c. Never been sentenced for a crime causing state’s
yang merugikan keuangan negara dan/atau yang financial loss and/or related to financial sector;
berkaitan dengan sektor keuangan;
d. Tidak pernah menjadi anggota Direksi dan/atau anggota d. Never been a member of the Board of Directors and/
Dewan komisaris yang selama menjabat: or member of Board of Commissioners who during
the term of office:
1) Pernah tidak menyelenggarakan RUPS tahunan; 1) Ever failed to convene an Annual GMS;
2) Pertanggungjawabannya sebagai anggota Direksi 2) His/her accountability report as member of
dan/atau anggota Dewan komisaris pernah tidak the Board of Directors and/or member of the Board
diterima oleh RUPS atau pernah tidak memberikan of Commissioners rejected by the GMS or never
pertanggungjawaban sebagai anggota Direksi dan/ submit accountability report as member of the
atau anggota Dewan komisaris kepada RUPS; serta Board of Directors and/or member of the Board of
Commissioners to GMS; and
2024 Annual Report 173
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PT Sawit Sumbermas Sarana Tbk.
3) Pernah menyebabkan perusahaan yang memperoleh 3) Ever caused a company with license, approval, or
izin, persetujuan, atau pendaftaran dari Otoritas jasa registration from Financial Services Authority failed
keuangan tidak memenuhi kewajiban menyampaikan to meet Annual Report and/or Financial Statements
Laporan Tahunan dan/ atau Laporan keuangan obligation to the Financial Services Authority.
kepada Otoritas Jasa keuangan.
3. Memiliki komitmen untuk mematuhi peraturan perundang- 3. Committed to comply the laws and regulations; and
undangan.
4. Memiliki pengetahuan dan/atau keahlian di bidang yang 4. Has the knowledge and/or expertise in the field required by
dibutuhkan Perseroan. the Company.
Masa Jabatan Term of Office
Aturan masa jabatan anggota Direksi Perseroan sebagai The term of office of members of the Company’s Board of
berikut. Directors is as follows.
1. Masa jabatan anggota Direksi 5 tahun dengan tidak 1. The term of office for members of Board of Directors is
mengurangi hak RUPS untuk memberhentikan sewaktu- 5 years without prejudice to the right of GMS to dismiss
waktu. them at any time.
2. Anggota Direksi dapat diangkat kembali oleh RUPS untuk 1 2. Members of Board of Directors can be reappointed by GMS
kali masa jabatan. for 1 term of office.
3. Jabatan anggota Direksi akan berakhir, jika: 3. The position of a member of Board of Directors will end if:
a. Masa jabatan berakhir; a. Term of office ends;
b. Mengundurkan diri sesuai ketentuan yang berlaku; b. Resign according to applicable regulations;
c. Tidak lagi memenuhi persyaratan peraturan c. No longer fulfilling the requirements of the applicable
perundang-undangan yang berlaku; laws and regulations;
d. Meninggal dunia; serta d. Passed away; and
e. Diberhentikan berdasarkan keputusan RUPS. e. Dismissed based on GMS resolution.
Komposisi dan Independensi Composition and Independence
Komposisi Composition
Direksi Perseroan terdiri dari 2 anggota, yakni Direktur Utama The Company’s Board of Directors consists of 2 members:
dan Direktur. Seluruh anggota Direksi telah lulus uji kelayakan President Director, and Director. All members of the Board
dan kepatutan (fit and proper test) serta memiliki integritas, of Directors have passed the fit and proper test, and have
kompetensi, dan reputasi yang memadai. Pada tahun 2024, the integrity, competence, and adequate reputation. In 2024,
terdapat perubahan dalam komposisi Direksi yang telah there was a change in the composition of the Board of Directors,
dijelaskan dalam bagian Profil Direksi di bab Profil Perusahaan as explained in the Profile of the Company’s Board of Directors
pada Laporan Tahunan ini. in the Company Profile chapter in this Annual report.
Komposisi Direksi Perseroan per 31 Desember 2024 The composition of the Company’s Board of Directors as of
diungkapkan sebagai berikut. December 31, 2024 is disclosed as follows.
Nama Jabatan Dasar Pengangkatan Masa Jabatan Periode Jabatan
Name Position Legal Basis Term of Office Period
Akta No. 62 Tanggal 25 April 2024 yang dibuat 25 April 2024-
Direktur Utama oleh Notaris Aulia Taufani, SH RUPS Tahunan 2029 Periode pertama
Jap Hartono*
President Director Deed No. 62 Dated April 25, 2024 made by Notary April 25, 2024-2029 1st Period
Aulia Taufani, SH Annual GMS
Akta No. 62 Tanggal 25 April 2024 yang dibuat 25 April 2024-
Direktur oleh Notaris Aulia Taufani, SH RUPS Tahunan 2029 Periode pertama
Akhmad Faisyal *
Director Deed No. 62 Dated April 25, 2024 made by Notary April 25, 2024-2029 1st Period
Aulia Taufani, SH Annual GMS
*)
Efektif menjabat sejak ditutupnya RUPS Luar Biasa 25 April 2024 / Effectively serving since the closing of Extraordinary GMS, April 25, 2024.
174 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Independensi Independence
Perseroan memastikan seluruh anggota Direksi melaksanakan The Company ensures all Board of Directors members carry
tugas dan tanggung jawab secara independen sesuai dengan out the duties and responsibilities independently in accordance
Piagam Direksi, menjunjung tinggi prinsip integritas, dan with the Board of Directors Charter, upholding the integrity
mengutamakan kepentingan perusahaan di atas kepentingan principle, and prioritizing the company interest before personal
pribadi. Anggota Direksi juga telah menandatangani Pernyataan interest. Members of the Board of Directors have also signed
Komitmen/Pakta Integritas yang mencerminkan kesungguhan a Statement of Commitment/Integrity Pact reflecting sincerity
dalam menjaga profesionalisme sebagai landasan pengelolaan in maintaining professionalism as the basis of operational
operasional. management.
Rangkap Jabatan dan Concurrent Positions and
Benturan Kepentingan Conflict of Interests
Sesuai dengan Pedoman GCG Perseroan, anggota Direksi dapat Following the Company’s GCG Guidelines, members of
merangkap jabatan dalam beberapa fungsi berikut. the Board of Directors may hold concurrent positions in
following functions.
1. Sebagai anggota Direksi paling banyak pada 1 Emiten atau 1. As member of the Board of Directors of a maximum of
Perusahaan Publik lain. 1 Issuers or other Public Companies.
2. Sebagai anggota Dewan Komisaris paling banyak pada 3 2. As member of the Board of Commissioners of a maximum
Emiten atau Perusahaan Publik lain. of 3 Issuers or other Public Companies.
3. Sebagai anggota Komite paling banyak pada 5 Komite di 3. As Committee member of a maximum of 5 Committees in
Emiten atau Perusahaan Publik di mana yang bersangkutan Issuers or other Public Companies where he/she acts as a
menjabat sebagai anggota Direksi atau Dewan Komisaris. member of Board of Directors or Board of Commissioners.
Informasi mengenai rangkap jabatan anggota Direksi Information regarding concurrent positions of members of the
diungkapkan dalam Profil Direksi pada bab Profil Perusahaan. Board of Directors is disclosed in the Profile of the Company’s
Board of Directors in the Company Profile chapter.
Di sisi lain, mencegah benturan kepentingan akibat rangkap On the other hand, preventing conflict of interests from
jabatan serta menjaga independensi dan profesionalisme concurrent positions, as well as maintaining independence
merupakan tanggung jawab setiap anggota Direksi. Oleh karena and professionalism is the responsibility of every member of
itu, anggota Direksi wajib mematuhi ketentuan berikut. the Board of Directors. Therefore, members of Board of
Directors are required to comply the following provisions.
1. Menghindari posisi yang menempatkan kepentingan pribadi 1. Avoid position that put personal interests to conflict with
bertentangan dengan kewajiban terhadap Perseroan. obligations to the Company.
2. Melaporkan segera kepada Direktur Utama dan anggota 2. Immediately report to President Director and other member
Direksi lainnya jika terdapat benturan atau potensi benturan of the Board of Directors if there is a conflict or potential
kepentingan, serta menyertakan informasi relevan. conflict of interests, and provide relevant information.
3. Tidak terlibat dalam pengambilan keputusan yang berkaitan 3. Not involved in the decision-making related to the conflict of
dengan konflik kepentingan yang dimiliki. interests.
Prosedur Pengangkatan dan Appointment and Dismissal Procedures
Pemberhentian Direksi of the Board of Directors
Anggota Direksi diangkat melalui keputusan RUPS untuk masa Members of the Board of Directors are appointed by GMS
jabatan sejak pengangkatan hingga penutupan RUPS Tahunan resolution for a term of office since the appointment to
kelima. RUPS berhak memberhentikan anggota Direksi the closing of the fifth Annual GMS. The GMS has the right
sewaktu-waktu dengan alasan yang jelas, setelah anggota to dismiss members of the Board of Directors at any time
yang bersangkutan diberi kesempatan hadir dan membela diri with clear reason, after the concerned member is given
dalam RUPS. Pemberhentian berlaku sejak penutupan RUPS, the opportunity to attend and defend his/herself at the GMS.
kecuali ditentukan lain dalam rapat. Anggota Direksi yang masa The dismissal is effective since the closing of the GMS, unless
jabatannya telah berakhir dapat diangkat kembali. stated otherwise at the meeting. Members of the Board of
Directors whose term of office has expired may be reappointed.
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PT Sawit Sumbermas Sarana Tbk.
Tugas dan Tanggung Jawab serta Realisasinya
Duties and Responsibilities and their Realization
Uraian Tugas Realisasi Tahun 2024
Description of Duties 2024 Realization
Direksi bertanggung jawab penuh atas pengelolaan Perseroan. Direksi menjalankan tugas dengan penuh tanggung jawab dalam mengelola
The Board of Directors is fully responsible for the management of the Perseroan sesuai pedoman dan peraturan yang berlaku.
Company. The Board of Directors carried out its duties with full responsibility in managing
the Company according to the applicable guidelines and regulations.
Direksi menjalankan Perseroan sesuai dengan kewenangan dan Direksi menjalankan kewenangannya sesuai Anggaran Dasar, kebijakan, dan
tanggung jawabnya sebagaimana didefinisikan dalam Anggaran Dasar prosedur yang berlaku di semua lini perusahaan.
dan prosedur, kebijakan, dan pedoman terkait lainnya. The Board of Directors exercised its authority according to the Articles of
The Board of Directors run the Company according to its authority and Association, policies, and procedures applicable in all Company’s lines.
responsibility as defined in the Articles of Association and any other
related procedures, policies and guidelines.
Anggota Direksi wajib menjalankan tugas dan kewenangannya dengan Direksi menjalankan tugas dengan itikad baik dan profesional, sesuai dengan
itikad baik dan dengan penuh tanggung jawab. prinsip GCG.
Members of the Board of Directors shall run its duties and authorities The Board of Directors run its duties in good faith and professionally,
in good faith and with full responsibility. in accordance with GCG principles.
Setiap anggota Direksi secara pribadi bertanggung jawab penuh atas Direksi memastikan pengelolaan risiko berjalan optimal untuk mencegah
kerugian yang dialami oleh Perseroan jika dia salah atau lalai dalam kerugian Perseroan, dan bertanggung jawab secara pribadi atas setiap
melaksanakan tugas. keputusan yang diambil.
Each Board of Directors member is personally fully responsible for any The Board of Directors ensured the risk management run optimally to prevent
loss sustained by the Company when he/she is at fault or is negligent Company loss, and personally responsible for every decision taken.
in performing duties.
Direksi bertanggung jawab dalam menerapkan prinsip-prinsip GCG Direksi memastikan prinsip GCG diterapkan secara menyeluruh dalam setiap
dalam setiap aktivitas bisnis Perseroan di semua jenjang organisasi. aktivitas dan pengambilan keputusan di seluruh jenjang organisasi.
The Board of Directors is responsible to apply the GCG principles in The Board of Directors ensured the GCG principles were applied
every Company’s business activity at all levels of the organization. comprehensively in every activity and decision-making at all levels of
the organization.
Direksi harus menindaklanjuti temuan audit dan rekomendasi yang Direksi mengadakan rapat berkala dengan Unit Audit Internal dan auditor
dibuat oleh unit kerja audit internal Perseroan dan auditor eksternal, eksternal untuk membahas temuan, rekomendasi, serta prioritas tindakan
dan hasil pengawasan oleh Otoritas Jasa Keuangan dan/atau otoritas yang harus diambil.
pengawas lainnya. The Board of Directors held regular meetings with Internal Audit Unit and
The Board of Directors shall follow up audit findings of and external auditor to discuss the findings, recommendations, and priority of
recommendations made by the Company’s internal audit work unit actions to be taken.
and external auditor, and supervision results by Financial Services
Authority and/or other overseeing authorities.
Direksi bertanggung jawab atas pelaksanaan tugasnya kepada Direksi menyusun Laporan Tahunan dan Laporan Keberlanjutan yang memuat
Pemegang Saham dalam Rapat Umum Pemegang Saham. kinerja, rencana bisnis, serta capaian strategis perusahaan untuk disampaikan
The Board of Directors is accountable for the performance of its duties kepada Pemegang Saham dan pemangku kepentingan lainnya dalam RUPS.
to the Shareholders in a General Meeting of Shareholders. Laporan ini mencakup informasi finansial, operasional, dan keberlanjutan yang
komprehensif, disusun sesuai dengan standar akuntansi dan peraturan terkait,
termasuk prinsip environment, social, and governance (ESG).
The Board of Directors prepared the Annual Report and Sustainability Report
containing the Company’s performances, business plans, and strategic achievements
to be submitted to the Shareholders and other stakeholders at the GMS. These
reports include comprehensive financial, operational, and sustainability information,
organized according to accounting standards and related regulations, as well as
the environment, social, and governance (ESG) principles.
Direksi memberikan data dan informasi yang akurat, relevan dan tepat Direksi memberikan laporan berkala dan data kinerja yang akurat kepada
waktu kepada Dewan Komisaris. Dewan Komisaris melalui rapat koordinasi.
The Board of Directors provide accurate, relevant and timely data and The Board of Directors provide periodic reports and accurate performance
information to the Board of Commissioners. data to Board of Commissioners through coordination meetings.
Direksi bertanggung jawab atas informasi apa pun tentang Perseroan Direksi bertanggung jawab penuh memastikan seluruh informasi yang
yang diumumkan oleh Perseroan. diumumkan kepada publik, termasuk Laporan Keuangan dan Public Expose,
The Board of Directors is responsible for any information about sudah melalui verifikasi dan sesuai prinsip GCG serta ketentuan keterbukaan
the Company made public by the Company. informasi yang berlaku.
The Board of Directors fully responsible in ensuring that all of the information
made public, including the Financial Statements, have been verified and in
accordance with the GCG principles and the applicable information disclosure
provisions.
176 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Uraian Tugas Realisasi Tahun 2024
Description of Duties 2024 Realization
Anggota Direksi melapor kepada Perseroan mengenai kepemilikan Anggota Direksi melaporkan kepemilikan saham pribadi atau saham yang
saham anggota atau anggota keluarganya di Perseroan atau dimiliki oleh keluarga kepada perusahaan. Informasi ini disampaikan
perusahaan lain untuk dicatat lebih lanjut dalam daftar khusus. dalam Profil Perusahaan di Laporan Tahunan ini.
Members of the Board of Directors shall report any ownership of Members of the Board of Directors reported personal ownership of shares
shares by member or family members in the Company or other or shares owned by family members to the company. This information is
companies for further recording in a special register. presented in Company Profile of this Annual Report.
Direksi harus mengembangkan dan mewujudkan pelaksanaan Direksi mengembangkan dan mempromosikan Budaya Kepatuhan dengan
Budaya Kepatuhan pada semua tingkat organisasi dan kegiatan menerapkan pelatihan rutin, sosialisasi kebijakan, serta monitoring dan
usaha Perseroan. evaluasi kepatuhan yang dilakukan secara berkala. Kepatuhan juga
Board of Directors shall develop and realize the implementation of tercermin dalam setiap aspek operasional perusahaan dan dievaluasi
Compliance Culture at all levels of the organization and Company’s melalui mekanisme audit internal serta eksternal.
business activities. The Board of Directors developed and promoted Compliance Culture
by implementing routine training, policy dissemination, and regular
compliance monitoring and evaluation. Compliance is also reflected
in every aspect of the company’s operation and evaluated through the
mechanism of internal and external audits.
Wewenang Direksi Board of Directors Authority
Wewenang yang dimiliki oleh Direksi dalam mendukung The authorities that the Board of Directors has to support
pelaksanaan tugas dan tanggung jawabnya, antara lain: the implementation of its duties and responsibilities, includes:
1. Mendirikan suatu usaha atau turut serta mengambil saham 1. To establish a business or participating in acquiring shares
pada perusahaan lain baik di dalam maupun di luar negeri; in other company, both domestic and overseas;
2. Melepaskan hak atau menjadikan jaminan harta kekayaan, 2. To release the rights or making collateral for assets, both
baik barang bergerak maupun tidak bergerak milik movable and immovable property belonging to Company,
Perseroan yang jumlahnya melebihi 10% dari keseluruhan which amount to more than 10% of the total issued and fully
modal ditempatkan dan disetor penuh. Untuk pengecualian paid-up capital. For these exceptions, prior approval must
tersebut, harus meminta persetujuan terlebih dahulu dari be obtained from Board of Commissioners;
Dewan Komisaris;
3. Meminjam atau meminjamkan uang atas nama Perseroan 3. To borrow or lend money on behalf of Company (excluding
(tidak termasuk pengambilan uang Perseroan di bank) withdrawal of Company money at the bank) which amount
yang jumlahnya melebihi 20% dari keseluruhan modal to more than 20% of the total issued and fully paid capital;
ditempatkan dan disetor penuh; serta and
4. Mengikat Perseroan sebagai penjamin yang jumlahnya 4. To bind Company as a guarantor which amount to more than
melebihi 10% dari keseluruhan modal ditempatkan dan 10% of the total issued and fully paid capital.
disetor penuh.
Pendelegasian Wewenang Direksi Delegation of the Board of Directors
Authority
Pendelegasian wewenang Direksi diatur dalam Pasal 14 ayat 6 The delegation of the Board of Directors authority is regulated in
Anggaran Dasar Perseroan, yang menyatakan bahwa Direksi Article 14 paragraph 6 of the Company’s Articles of Association,
dapat memberikan kuasa khusus kepada karyawan untuk stating that the Board of Directors may grant special authorities
melakukan tindakan hukum tertentu atas nama perusahaan. to employee to carry out certain legal actions on behalf of
Pemberian kuasa ini harus dituangkan dalam surat kuasa the company. This granting of authority must me stated in
yang berlaku hanya untuk tindakan tertentu. Pada tahun 2024, a power of attorney that applies only to the specific action.
Direksi tidak melakukan pendelegasian wewenang untuk In 2024, the Board of Directors did not delegate authority for
tindakan hukum tertentu atau atas nama perusahaan. certain legal actions or on behalf of the company.
2024 Annual Report 177
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PT Sawit Sumbermas Sarana Tbk.
Pembagian Tugas dan Tanggung Jawab Division of Duties and Responsibilities
Perseroan membagi tugas Direksi agar setiap anggota dapat The Company divides the duties of the Board of Directors to aloe
menjalankan tanggung jawabnya secara optimal sesuai bidang each member to do his/her responsibilities optimally according
masing-masing. Pendekatan ini mendukung kelancaran to the respective fields. This approach supports the smooth
operasional dan pencapaian target perusahaan. Rincian tugas operations and achievement of company targets. Detailed
Direksi tercantum dalam tabel berikut. duties of the Board of Directors are stated in the following table.
Nama Jabatan Tugas dan Tanggung Jawab
Name Position Duties and Responsibilities
Bertanggung jawab atas seluruh aktivitas Perseroan dan berperan sebagai koordinator atas seluruh
Direktur Utama pelaksanaan fungsi, tugas dan tanggung jawab di jajaran Direksi.
Jap Hartono
President Director Responsible for all Company activities and acts as coordinator for all implementation of functions,
duties and responsibilities within the Board of Directors.
Bertanggung jawab atas seluruh aktivitas Perseroan dan berperan sebagai koordinator atas seluruh
Direktur pelaksanaan fungsi, tugas dan tanggung jawab operasional Perseroan.
Akhmad Faisyal
Director Responsible for all Company activities and acts as coordinator for all implementation of functions,
duties and responsibilities within the Board of Directors.
Program Pengenalan Perusahaan Company Induction Program
Program Pengenalan Perusahaan dirancang untuk membekali The Company Induction Program is designed to provide new
anggota Direksi baru dengan wawasan mendalam mengenai members of the Board of Directors with in-depth insight on
aktivitas bisnis, rencana strategis, dan tanggung jawab Direksi. the business activities, strategic plan, and responsibilities of
Perseroan mendukung program ini dengan menyediakan the Board of Directors. The Company supports this program by
berbagai dokumen penting, seperti Laporan Tahunan, Rencana providing various important documents, such as Annual Report,
Kerja dan Anggaran Perusahaan, Anggaran Dasar, serta Company’s Work Plan and Budget, Articles of Association, and
dokumen perencanaan jangka panjang lainnya. Program ini other long-term planning documents. This program is expected
diharapkan dapat mempercepat adaptasi anggota Direksi to accelerate the adaptation of new members of the Board of
baru sehingga mampu berkontribusi secara efektif dalam Directors, so they can effectively contribute in the strategic
pengambilan keputusan strategis. decision-making.
Pada tahun 2024, program ini dilaksanakan pada Annual In 2024, this program was carried out during the Annual
Budgeting Meeting tanggal 5 Februari 2024 dan diikuti oleh Budgeting Meeting on February 5, 2024, and attended by
Bapak Akhmad Faisyal. Mr. Akhmad Faisyal.
Program Pengembangan Kompetensi Competency Development Program
Perseroan mendukung pengembangan kompetensi Direksi The Company supports the competency development of
guna meningkatkan efektivitas dalam menjalankan tugas dan Board of Directors to improve the effectiveness in carrying out
tanggung jawab melalui kegiatan pelatihan, workshop, seminar, the duties and responsibilities through trainings, workshops,
konferensi, kunjungan kerja, dan studi banding (benchmark). seminars, conferences, work visits, and comparative studies
Partisipasi Direksi dalam program ini selama tahun 2024 (benchmark). The participation of the Board of Directors in this
diungkapkan sebagai berikut. program throughout 2024 is disclosed below.
Nama dan Jabatan Materi Pendidikan/Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Education/Training Material Venue/Date Organizer
Jap Hartono Bali, Gabungan Pengusaha Kelapa Sawit
Direktur Utama Indonesia Palm Oil Conference (IPOC) 6-8 November 2024 Indonesia (GAPKI) / Indonesian Palm Oil
President Director November 6-8, 2024 Association (IPOA)
Akhmad Faisyal Bali, Gabungan Pengusaha Kelapa Sawit
Direktur Indonesia Palm Oil Conference (IPOC) 6-8 November 2024 Indonesia (GAPKI) / Indonesian Palm Oil
Director November 6-8, 2024 Association (IPOA)
178 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Kebijakan Suksesi Direksi Board of Directors Succession Policy
Perseroan menjalankan proses suksesi untuk memastikan The Company applies succession process to ensure continuation
keberlanjutan kepemimpinan dan pengisian posisi strategis Direksi of leadership and to fulfill the strategic positions of the Board of
dengan kandidat yang profesional, berintegritas, dan kompeten. Directors with professional, integrity, and competent candidates.
Proses ini mengacu pada Anggaran Dasar dan Peraturan This process refers to the Articles of Association and Financial
Otoritas Jasa Keuangan No. 33/POJK.04/2014 tentang Direksi Services Authority Regulation No. 33/POJK.04/2014 concerning
dan Dewan Komisaris Emiten atau Perusahaan Publik. Dalam the Board of Directors and Board of Commissioners of Issuers
implementasinya, Perseroan melibatkan Komite Nominasi dan or Public Companies. The Company involves the Nomination and
Remunerasi yang berperan aktif dalam memberikan rekomendasi Remuneration Committee, who play an active role in providing
terkait pengangkatan, pemberhentian, dan/atau penggantian recommendations related to the appointment, dismissal, and/or
anggota Direksi kepada RUPS. replacement of members of the Board of Directors to the GMS.
Rapat Direksi Board of Directors Meetings
Sesuai dengan Anggaran Dasar Perseroan, Direksi wajib According to the Company’s Articles of Association, the Board
mengadakan rapat setidaknya 1 kali setiap bulan. Namun, of Directors is required to held a meeting at least once a month.
sepanjang tahun 2024, Perseroan melaksanakan 6 kali rapat However, in 2024, the Company held 6 Board of Directors
Direksi, yang disesuaikan dengan kebutuhan operasional dan meetings, adjusted to the operational needs and the urgency
urgensi pembahasan. Meskipun frekuensi rapat lebih rendah of discussions. Although the meeting frequency was lower that
dari ketentuan regulasi, koordinasi dan pengambilan keputusan the regulatory provision, the coordination and decision-making
tetap berjalan efektif melalui komunikasi internal, penyampaian remain effective through internal communication, submission
laporan tertulis, serta diskusi di luar rapat formal. of written report, and discussions outside the formal meetings.
Pemberitahuan rapat disampaikan melalui surat elektronik atau Notice of meetings shall be sent through electronic mail or
surat fisik paling lambat 7 hari sebelum rapat berlangsung, dan physical letter at least 7 days before the meeting is held, and
rapat dapat dilakukan secara langsung maupun virtual. Jika the meeting can be held in person or virtually. If a member of
seorang anggota Direksi berhalangan hadir, ia dapat menunjuk the Board of Directors unable to attend, he/she can appoint
anggota Direksi lain sebagai perwakilan melalui surat kuasa other Board of Directors member as representative with a
khusus. special power of attorney.
Adapun rekapitulasi kehadiran rapat Direksi tahun 2024 The recapitulation of attendance of Board of Directors meeting
diungkapkan dalam tabel berikut. in 2024 is disclosed in the following table.
Tingkat Kehadiran
Nama Jabatan Total Rapat Total Kehadiran
Attendance Rate
Name Position Total Meeting Total Attendance
(%)
Jap Hartono* 6 6 100,00
Direktur Utama
President Director
Nasarudin bin Nasir **
2 2 100,00
Direktur
Akhmad Faisyal* 4 4 100,00
Director
Direktur
Muhammad Syafril Harahap** 2 2 100,00
Director
Rata-Rata Kehadiran Direksi
100,00
Average Attendance of Board of Directors
*)
Efektif menjabat sejak ditutupnya RUPS Luar Biasa 25 April 2024. / Effectively serving since the closing of Extraordinary GMS, April 25, 2024.
**)
Efektif menjabat hingga ditutupnya RUPS Luar Biasa 25 April 2024. / Effectively serving until the closing of Extraordinary GMS, April 25, 2024.
Catatan / Note :
Agenda rapat Direksi sama dengan agenda rapat internal Dewan Komisaris. / Board of Directors meeting agenda is the same as Board of Commissioners internal meeting agenda.
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PT Sawit Sumbermas Sarana Tbk.
Penilaian Kinerja Performance Assessment
Direksi Perseroan secara mandiri melakukan penilaian The Company’s Board of Directors independently conduct a
kinerja (self-assessment) untuk mengevaluasi pencapaian dan self-assessment to evaluate the achievements and its
tanggung jawabnya. Penilaian ini berlandaskan pada kriteria responsibilities. This assessment is based on the criteria
yang telah ditetapkan dalam kontrak kerja antara Direksi dan established in the work contract between the Board of Directors and
Perseroan. Setelah proses penilaian selesai, hasilnya dikaji dan the Company. After the assessment process is finished, the results
disetujui oleh Dewan Komisaris, serta dievaluasi lebih lanjut are reviewed and approved by the Board of Commissioners, and
oleh Pemegang Saham dalam RUPS. evaluated further by the Shareholders at the GMS.
Evaluasi kinerja ini mengacu pada pencapaian key performance This performance evaluation refers to the achievement of
indicators (KPI) dan target yang telah disepakati dalam rencana key performance indicators (KPI) and targets approved in the
kerja tahunan. Adapun kriteria penilaian meliputi: annual work plan. The assessment criteria include:
1. Target kinerja operasional; 1. Operational performance targets;
2. Target kinerja keuangan; 2. Financial performance targets;
3. Target kepatuhan peraturan yang berlaku; 3. Compliance targets to the applicable regulations;
4. Target pengembangan perusahaan, termasuk pengembangan 4. Company development targets, including developments of
karyawan dan pemangku kepentingan lainnya; serta employees and other stakeholders; and
5. Target efektivitas integrasi bisnis hulu dan hilir. 5. Effectiveness targets of upstream and downstream
business integration.
Hasil Penilaian Assessment Results
Berdasarkan hasil penilaian kinerja tahun 2024, Direksi Based on the 2024 performance assessment result,
dinyatakan telah menjalankan tugas dan tanggung jawab sesuai the Board of Directors is considered to carry out the duties
ketentuan yang berlaku. Hasil penilaian ini menjadi dasar untuk: and responsibilities according to the applicable provisions.
The assessment results are used as the basis to:
1. Memberikan pelunasan dan pembebasan sepenuhnya 1. Give full release and discharge (volledig acquit et de charge);
(volledig acquit et de charge);
2. Menentukan struktur dan besaran remunerasi Direksi; 2. Determine the remuneration structure and amount for
serta the Board of Directors; and
3. Menetapkan langkah perbaikan yang perlu dilakukan oleh 3. Determine the corrective steps to be taken by the Board of
Direksi untuk periode selanjutnya. Directors for the subsequent period.
Penilaian Kinerja Komite di Bawah Performance Assessment of Committees
Direksi Under the Board of Directors
Hingga 31 Desember 2024, Perseroan belum membentuk komite As of December 31, 2024, the Company has not established
yang berada di bawah Direksi. Namun, dalam menjalankan committees under the Board of Directors. However, in carrying
tugas dan tanggung jawabnya, Direksi mendapatkan dukungan out its duties and responsibilities, the Board of Directors is
dari Satuan Kerja yang dipimpin oleh Division Head, General supported by the Work Units lead by the Division Head, General
Manager, Project Manager, serta organ fungsional lainnya. Manager, Project Manager, and other functional organs.
180 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Transparansi Informasi mengenai
Dewan Komisaris dan Direksi
Information Transparency Regarding
the Board of Commissioners and Board of Directors
Kebijakan Remunerasi Remuneration Policy
Kebijakan remunerasi Dewan Komisaris dan Direksi The remuneration policy of Company’s Board of Commissioners
Perseroan disusun dengan mengacu pada Anggaran Dasar, and Board of Directors is prepared by referring to the Articles of
Pedoman GCG, dan Peraturan Otoritas Jasa Keuangan Association, GCG Guidelines, and Financial Services Authority
No. 34/POJK.04/2014 tentang Komite Nominasi dan Remunerasi Regulation No. 34/POJK.04/2014 regarding the Nomination
Emiten atau Perseroan Publik. Pada periode sebelum and Remuneration Committee of Issuers or Public Companies.
1 Juli 2024, proses penetapan remunerasi dilakukan langsung Prior to July 1, 2024, the remuneration determination process is
oleh Dewan Komisaris, yang mempertimbangkan kinerja dan carried out directly by Board of Commissioners, by considering
pencapaian target Perseroan, pendapatan tahun sebelumnya, the Company’s performance and achievement of targets,
beban tugas dan tanggung jawab, serta tingkat remunerasi previous year’s income, the burden of duties and responsibilities,
pada perusahaan sejenis. Usulan remunerasi tersebut diajukan and remuneration level in similar companies. The remuneration
kepada Pemegang Saham untuk diputuskan dalam RUPS yang proposal is submitted to the Shareholders to be decided on the
dilaksanakan pada 25 April 2024. GMS held on April 25, 2024.
Setelah pembentukan kembali Komite Nominasi dan After the re-establishment of the Nomination and Remuneration
Remunerasi pada 1 Juli 2024, peran komite tersebut menjadi Committee on July 1, 2024, the committee’s role become
bagian integral dalam memberikan rekomendasi terkait an integral part in providing recommendations related to
kebijakan dan besaran remunerasi kepada Dewan Komisaris. remuneration policies and amount to Board of Commissioners.
Nilai remunerasi tahunan yang telah disepakati akan tetap The annual remuneration amount agreed will still be submitted
diajukan dalam RUPS Tahunan untuk mendapatkan persetujuan to the Annual GMS for Shareholders’ approval.
Pemegang Saham.
Prosedur Penetapan Remunerasi Dewan Komisaris dan Direksi Procedure for Remuneration Determination for the Board of
Commissioners and Board of Directors
Proses penetapan remunerasi Dewan Komisaris dan Direksi The remuneration determination process for the Board of
untuk tahun 2024 dilakukan melalui tahapan berikut. Commissioners and Board of Directors in 2024 is carried out
through the following stages.
1. Sebelum pembentukan kembali Komite Nominasi dan 1. Prior to the re-establishment of the Nomination and
Remunerasi pada 1 Juli 2024, Dewan Komisaris secara Remuneration Committee on July 1, 2024, the Board of
langsung melakukan evaluasi terhadap kinerja Direksi dan Commissioners directly evaluated the performance of
Dewan Komisaris. the Board of Commissioners and the Board of Directors.
2. Berdasarkan hasil evaluasi tersebut, Dewan Komisaris 2. Based on the evaluation results, the Board of Commissioners
menetapkan usulan besaran remunerasi yang determine the proposed remuneration amount submitted to
diajukan kepada pemegang saham melalui RUPS yang shareholders through the GMS held on April 25, 2024.
diselenggarakan pada 25 April 2024.
3. RUPS kemudian memutuskan dan mengesahkan besaran 3. The GMS then decides and ratify the annual remuneration
remunerasi tahunan bagi Dewan Komisaris dan Direksi. amount for the Board of Commissioners and the Board of
Directors.
Setelah Komite Nominasi dan Remunerasi dibentuk kembali After the re-establishment of the Nomination and Remuneration
pada 1 Juli 2024, evaluasi kinerja dan rekomendasi besaran Committee on July 1, 2024, the performance evaluation
remunerasi selanjutnya menjadi tanggung jawab Komite and recommendation of remuneration amount become
Nominasi dan Remunerasi untuk periode berikutnya. the responsibility of the Nomination and Remuneration
Committee for the subsequent period.
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PT Sawit Sumbermas Sarana Tbk.
Penetapan remunerasi mempertimbangkan faktor-faktor Remuneration determination considers the following factors.
berikut.
1. Laporan dari konsultan tenaga kerja independen. 1. Reports from independent labor consultants.
2. Perbandingan dengan perusahaan sejenis. 2. Comparison with similar companies.
3. Klasifikasi dan tanggung jawab masing-masing anggota 3. Classification and responsibilities of each member of the
Direksi dan Dewan Komisaris. Board of Directors and Board of Commissioners.
4. Biaya hidup di Jakarta, dengan mempertimbangkan tingkat 4. Cost of living in Jakarta, by considering the national inflation
inflasi nasional dan faktor relevan lainnya. rate and other relevant factors.
Struktur dan Besaran Remunerasi Dewan Komisaris dan Structure and Amount of Remuneration of the Board of
Direksi Commissioners and Board of Directors
Struktur remunerasi yang mencakup komponen dan jumlah The remuneration structure includes the components and nominal
nominal untuk seluruh anggota Dewan Komisaris dan Direksi amounts for all members of the Board of Commissioners and
selama tahun 2024 diungkapkan sebagai berikut. Board of Directors in 2024, disclosed as follows.
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Honorarium / Honorarium Gaji / Salaries
Bonus, tunjangan rutin, dan fasilitas lainnya dalam bentuk non-natura / Bonus, tunjangan rutin, dan fasilitas lainnya dalam bentuk non-natura /
Bonuses, routine allowance, and other non-natura facilities. Bonuses, routine allowance, and other non-natura facilities.
Fasilitas lain dalam bentuk natura / Other Natura Facilities Fasilitas lain dalam bentuk natura / Other Natura Facilities
Total remunerasi yang diterima oleh anggota Dewan Komisaris The total remuneration received by members of the Board of
dan Direksi dalam 1 tahun, yang dibayarkan secara tunai selama Commissioners and Board of Directors in 1 year, paid in cash in
tahun 2023 dan 2024, diungkapkan sebagai berikut. 2023 and 2024, disclosed as follows:
(dalam jutaan Rupiah / in million Rupiah)
Remunerasi 2024 2023
Remuneration
Dewan Komisaris / Board of Commissioners 17.818.634.159 27.083.952.831
Direksi / Board of Directors 25.488.526.086 22.233.733.599
Total Remunerasi / Total Remuneration 43.307.160.245 49.317.686.430
Kebijakan dan Prosedur Nominasi Nomination Policy and Procedure
Proses nominasi dan pengembangan kepemimpinan di The nomination process and leadership development in
Perseroan dilaksanakan sesuai Anggaran Dasar dan Peraturan the Company is carried out in accordance with the Articles
Otoritas Jasa Keuangan No. 34/POJK.04/2014, dengan of Association and Financial Services Authority Regulation
mempertimbangkan rekomendasi dari Komite Nominasi dan No. 34/POJK.04/2014, by considering recommendations from
Remunerasi yang dibentuk kembali pada 1 Juli 2024. Sebelum the Nomination and Remuneration Committee re-established
pembentukan kembali tersebut, fungsi nominasi dijalankan on July 1, 2024. Prior to the re-establishment, the nomination
langsung oleh Dewan Komisaris melalui RUPS. Komite berperan function was carried out directly by the Board of Commissioners
dalam mengevaluasi dan mengusulkan kandidat Direksi dan through the GMS. The Committee has a role in evaluating and
Komisaris yang memenuhi kriteria profesionalisme, integritas, proposing candidates for Director and Commissioner who meet
dan kompetensi. Selain itu, Perseroan menjalankan program the criteria of professionalism, integrity, and competence.
pengembangan calon pemimpin untuk memastikan mereka In addition, the Company runs a development program for
memiliki keterampilan teknis (hard skill) dan kepemimpinan prospective leaders, to ensure that they have technical skills
(soft skill) yang memadai, guna mendukung pertumbuhan dan (hard skill) and sufficient leadership (soft skill), to support
keberlanjutan usaha di masa depan. the growth and future business continuation.
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Tata Kelola Perusahaan
Corporate Governance
Keberagaman Komposisi Diversity in Composition of Board of
Dewan Komisaris dan Direksi Commissioners and Board of Directors
Komposisi Dewan Komisaris dan Direksi Perseroan ditetapkan The composition of Board of Commissioners and Board of
dengan memperhatikan prinsip keberagaman, mencakup Directors of the Company is set by considering the diversity
pendidikan, pengalaman, usia, dan jenis kelamin. Keberagaman principle on the education, experience, age, and gender.
ini mendukung pengambilan keputusan strategis serta This diversity support the strategic decision-making, as well as
efektivitas pengawasan dan pengelolaan Perseroan. effectiveness of supervision and Company management.
Keberagaman Komposisi Anggota Dewan Komisaris
Diversity in Composition of Members of the Board of Commissioners
Aspek Keberagaman Realisasi
Diversity Aspect Realization
Latar belakang pendidikan yang beragam, yakni sarjana, magister, dan doktor di bidang teknik, pertanian, manajemen,
dan ekonomi.
Pendidikan / Education
Diverse educational backgrounds, from bachelor, master, and doctoral in engineering, agricultural, management, and
economics.
Pengalaman kerja yang beragam, mencakup industri perkebunan kelapa sawit atau berbagai sektor lain yang relevan
Pengalaman Kerja / serta mendukung pelaksanaan tugas dan tanggung jawab.
Work Experience Diverse work experiences, including palm oil plantation industry or various other sectors that are relevant and support
the implementation of duties and responsibilities.
Memiliki usia yang beragam, yakni 57-79 tahun.
Usia / Age
Diverse age, of 57-79 years old.
Saat ini, belum terdapat perwakilan wanita dalam susunan anggota Dewan Komisaris Perseroan.
Jenis Kelamin / Gender
Currently, no female representative in the composition of members of the Company’s Board of Commissioners.
Informasi data diri Dewan Komisaris telah diungkapkan pada bab Profil Perusahaan Laporan Tahunan ini. / Personal data information of the Board of Commissioners has been
disclosed in the Company Profile chapter of this Annual Report.
Keberagaman Komposisi Anggota Direksi
Diversity in Composition of Members of the Board of Directors
Aspek Keberagaman Realisasi
Diversity Aspect Realization
Latar belakang pendidikan yang beragam, yakni sarjana dan magister di bidang pertanian dan manajemen.
Pendidikan / Education
Diverse educational backgrounds, from bachelor and master in agricultural and management.
Pengalaman kerja yang beragam, mencakup industri perkebunan kelapa sawit atau berbagai sektor lain yang relevan
Pengalaman Kerja / serta mendukung pelaksanaan tugas dan tanggung jawab.
Work Experience Diverse work experiences, including palm oil plantation industry or various other sectors that are relevant and support
the implementation of duties and responsibilities.
Memiliki usia yang beragam, yakni 57-58 tahun.
Usia / Age
Diverse age, of 57-58 years old.
Saat ini, belum terdapat perwakilan wanita dalam susunan anggota Direksi Perseroan.
Jenis Kelamin / Gender
Currently, no female representative in the composition of members of the Company’s Board of Directors.
Informasi data diri Direksi selengkapnya dapat dilihat pada bab Profil Perusahaan Laporan Tahunan ini. / Full personal data information of the Board of Directors is available in
the Company Profile chapter of this Annual Report.
Hubungan Afiliasi Affiliated Relationship
Hubungan afiliasi mencakup hubungan yang dimiliki oleh Affiliated relationship include relationship between members
anggota Dewan Komisaris, Direksi, serta Pemegang Saham of the Board of Commissioners, Board of Directors, and
Utama dan/atau Pengendali Perseroan, dalam bentuk the Main and/or Controlling Shareholders of the Company,
hubungan keluarga hingga derajat kedua (horizontal in the form of family relationship up to the second degree
maupun vertikal), kepengurusan, atau kepemilikan saham. (horizontal or vertical), managerial, or share ownership.
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PT Sawit Sumbermas Sarana Tbk.
Perseroan berkomitmen memastikan bahwa seluruh The Company is committed to ensure that all members of
anggota Dewan Komisaris dan Direksi menjalankan tugasnya the Board of Commissioners and Board of Directors carry out
secara independen, bebas dari pengaruh afiliasi yang dapat their duties independently, free of affiliation that may influence
memengaruhi objektivitas dan integritas dalam pengambilan the objectivity and integrity in the decision-making. Following is
keputusan. Berikut adalah pengungkapan hubungan afiliasi the disclosure of affiliations of the Board of Commissioners and
Dewan Komisaris dan Direksi Perseroan per 31 Desember 2024. Board of Directors of the Company as of December 31, 2024.
Hubungan Keluarga dengan Hubungan Keuangan dengan
Family Relations With Financial Relations With
Pemegang Saham Pemegang Saham
Nama
Dewan Komisaris Direksi Pengendali Dewan Komisaris Direksi Pengendali
Name
BOC BOD Controlling BOC BOD Controlling
Shareholder Shareholder
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No
Dewan Komisaris / Board of Commissioners
Prof. Dr. Ir.
Bungaran Saragih
Hoesen
Ir. Rimbun
Situmorang
Direksi / Board of Directors
Jap Hartono*
Akhmad Faisyal*
*)
Efektif menjabat sejak ditutupnya RUPS Luar Biasa 25 April 2024. / Effectively serving since the closing of Extraordinary GMS, April 25, 2024.
Komite-Komite Penunjang Dewan Komisaris
Supporting Committees of Board of Commissioners
Komite Audit Audit Committee
Komite Audit adalah komite yang dibentuk oleh Dewan The Audit Committee is a committee established by the Board
Komisaris untuk mengawasi pelaporan keuangan, pengendalian of Commissioners to supervise the financial reporting, internal
internal, audit, dan kepatuhan terhadap regulasi. Komite ini control, audit, and compliance to regulations. This committee
memastikan transparansi Laporan Keuangan dan mendukung ensures the transparency of Financial Statements and support
penerapan GCG. the GCG implementation
Pedoman Kerja Work Guidelines
Perseroan memiliki Piagam Komite Audit yang disahkan The Company has an Audit Committee Charter, ratified by
oleh Dewan Komisaris 10 April 2019 sebagai acuan dalam the Board of Commissioners on April 10, 2019 as references
menjalankan tugas dan tanggung jawab Komite Audit. Pedoman in carrying out the duties and responsibilities of the Audit
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Tata Kelola Perusahaan
Corporate Governance
ini memastikan pelaksanaan tugas berlangsung secara efektif, Committee. This guidelines ensure an effective, efficient,
efisien, transparan, dan sesuai dengan ketentuan yang berlaku. transparent implementation of duties, in line with the applicable
Piagam Komite Audit juga telah dipublikasikan di situs web provisions. The Audit Committee Charter has been published on
Perseroan untuk memastikan keterbukaan dan aksesibilitas. the Company’s website to ensure openness and accessibility.
Masa Jabatan Term of Office
Ketentuan masa jabatan Komite Audit dijelaskan sebagai The terms of office of the Audit Committee is as follows.
berikut.
1. Masa tugas anggota Komite Audit yang berasal dari Dewan 1. The period of duty of Audit Committee member from
Komisaris mengikuti masa jabatan sebagai Komisaris, the Board of Commissioners follows the term of office as a
sesuai keputusan RUPS. Commissioner, in line with GMS resolution.
2. Anggota Komite Audit dari Dewan Komisaris akan berhenti 2. Audit Committee member from the Board of Commissioners
secara otomatis jika masa jabatannya sebagai Komisaris automatically cease if the term of office as a Commissioner
berakhir. ends.
3. Jika Ketua Komite Audit yang merupakan anggota Dewan 3. If Chairman of the Audit Committee, who is a member of
Komisaris berhenti dari jabatannya, posisi Ketua wajib the Board of Commissioners resigns from the position, the
digantikan oleh anggota Dewan Komisaris Independen Chairman position must be replaced by another member of
lainnya. the Board of Independent Commissioners.
Komposisi Composition
Komite Audit Perseroan terdiri dari tiga anggota, dengan The Company’s Audit Committee consists of three members,
Komisaris Independen sebagai ketua dan 2 pihak independen chaired by the Independent Commissioners and 2 independent
sebagai anggota. Berikut komposisi anggota Komite Audit parties as members. Following is the composition of members
Perseroan sepanjang tahun 2024. of the Company’s Audit Committee throughout 2024.
Nama Jabatan di Perseroan Jabatan di Komite Audit Periode
Name Position in the Company Position in the Audit Committee Period
Komisaris Independen /
Hoesen Ketua / Chairman 2022-2027
Independent Commissioner
Arif M. Prawirawinata Pihak Independen / Independent Party Anggota / Member 2023-2027
Arini Imamawati Pihak Independen / Independent Party Anggota / Member 2022-2027
Profil
Profile
Hoesen
Ketua Komite Audit
Chairman of Audit Committee
Dasar Hukum Penunjukan
Legal Basis of Appointment
Surat Keputusan Dewan Komisaris No. 022/BOCSSMS/X/2022 tanggal 28 Oktober 2022.
Board of Commissioners Decree No. 022/BOCSSMS/X/2022 dated October 28, 2022.
Profil beliau telah diungkapkan pada Bab Profil Perusahaan, sub bab Profil Dewan Komisaris di dalam Laporan Tahunan ini.
His profile has been disclosed in the Company Profile Chapter, sub-chapter Profile of Board of Commissioners in this Annual Report.
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PT Sawit Sumbermas Sarana Tbk.
Arif M. Prawirawinata
Anggota Komite Audit
Member of Audit Committee
Warga Negara Indonesia, berusia 58 tahun, berdomisili di Bekasi, Indonesia.
Indonesian Citizen, 58 years old, domiciled in Bekasi, Indonesia.
Dasar Hukum Penunjukan Pengalaman Kerja
Legal Basis of Appointment Work Experience
Surat Keputusan Dewan Komisaris
• PT Bursa Efek Indonesia, mengawali kariernya sebagai Staf kemudian sebagai
No. 033/SSMS-JKT/VI/2023 tanggal
Kepala Unit, Kepala Divisi kemudian terakhir sebagai Executive Advisor (1997-2022);
19 Juni 2023.
• PT Prizaco Prakarsa, Assistant of Business Development Director (1995-1997); serta
Board of Commissioners Decree • KAP Drs. Gatot Permadi Joewono, dengan posisi terakhir sebagai Audit Manager
No. 033/SSMS-JKT/VI/2023 dated (1990-1995).
June 19, 2023.
• PT Bursa Efek Indonesia, started his career as a Staff then as Unit Head, Division
Head, then lastly as Executive Advisor (1997 - 2022);
Keahlian • PT Prizaco Prakarsa, Assistant of Business Development Director (1995 - 1997); and
Expertise • KAP Drs. Gatot Permadi Joewono, with last position as Audit Manager (1990 - 1995).
Ekonomi dan Akuntansi.
Economics and Accounting.
Riwayat Pendidikan
Education History
Sertifikasi
Certification • Magister Manajemen jurusan Keuangan, Universitas Trisakti (2005); serta
• Sarjana Ekonomi jurusan Akuntansi, Fakultas Ekonomi, Universitas Indonesia (1992).
• Register Negara Akuntan;
• Master of Management in Finance, Universitas Trisakti (2005); and
• Chartered Accountant (CA); dan
• Bachelor of Economics in Accounting, Faculty of Economics, Universitas Indonesia
• Qualified Internal Auditor (QIA).
(1992).
• Register Negara Akuntan;
• Chartered Accountant (CA); and
• Qualified Internal Auditor (QIA). Rangkap Jabatan
Concurrent Position
• Anggota Komite Audit di beberapa perusahaan;
- PT Mirae Asset Sekuritas Indonesia (sejak Desember 2023);
- PT Satu Visi Putra Tbk (sejak November 2023);
- PT Kliring Penjaminan Efek Indonesia (sejak Agustus 2023); serta
• Pengajar part-time The Indonesia Capital Market Institute (TICMI) (sejak 2022).
• Audit Committee Members in several companies;
- PT Mirae Asset Sekuritas Indonesia (since December 2023);
- PT Satu Visi Putra Tbk (since November 2023);
- PT Kliring Penjaminan Efek Indonesia (since August 2023) ; and
• Part-time lecturer at The Indonesia Capital Market Institute (TICMI) (since 2022).
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Tata Kelola Perusahaan
Corporate Governance
Arini Imamawati
Anggota Komite Audit
Member of Audit Committee
Warga Negara Indonesia, berusia 45 tahun, berdomisili di Jakarta, Indonesia.
Indonesian Citizen, 45 years old, domiciled in Jakarta, Indonesia.
Dasar Hukum Penunjukan Pengalaman Kerja
Legal Basis of Appointment Work Experience
Surat Keputusan Dewan Komisaris
• Financial Controller PT Chandra Sakti Utama Leasing (2021);
No. 002/BOC-SSMS/X/2022 tanggal
• Head of Finance PT Danareksa (Persero) (2018-2021);
28 Oktober 2022.
• Head of Internal Audit PT Danareksa (Persero) (2014-2018);
Board of Commissioners Decree • Anggota Komite Audit PT Dahana (Persero) (2014);
No. 002/BOC-SSMS/X/2022 dated • Anggota Komite Audit PT Bank ICB Bumiputera Tbk (2010-2013);
October 28, 2022. • Anggota Komite Audit PT Danareksa (Persero) (2009-2014);
• Audit Manager Assurance and Advisory Business Services Purwantono, Sarwoko &
Sandjaja (2007-2009);
Keahlian
• Accounting & Administration Manager PT Flowserve (Indonesia) (2005-2006); serta
Expertise
• Senior Auditor Business Advisory Service Haryanto Sahari & Rekan (2000-2005).
Akuntansi dan Manajemen Bisnis. • Financial Controller of PT Chandra Sakti Utama Leasing (2021);
Accounting and Business Management. • Head of Finance PT Danareksa (Persero) (2018 -2021);
• Head of Internal Audit PT Danareksa (Persero) (2014-2018);
• Member of Audit Committee of PT Dahana (Persero) (2014);
Sertifikasi
• Member of Audit Committee of PT Bank ICB Bumiputera Tbk (2010- 2013);
Certification
• Member of Audit Committee of PT Danareksa (Persero) (2009-2014);
Certification in Audit Committee • Audit Manager Assurance and Advisory Business Services Purwantono, Sarwoko &
Practitioner (CACP). Sandjaja (2007-2009);
• Accounting & Administration Manager PT Flowserve (Indonesia) (2005-2006); and
• Senior Auditor Business Advisory Service: Haryanto Sahari & Rekan (2000-2005).
Riwayat Pendidikan
Education History Rangkap Jabatan
Concurrent Position
• Magister Manajemen bidang
Manajemen Bisnis, Universitas • Komisaris Independen PT Wicaksana Overseas International Tbk (sejak Desember
Prasetya Mulya (2012); serta 2023);
• Sarjana Akuntansi, Fakultas • Anggota Komite Audit dan Komite Risiko & Tata Kelola PT Mandiri Sekuritas (sejak
Ekonomi, Universitas Trisakti Agustus 2023);
(2000). • Anggota Komite Audit PT Kliring Penjaminan Efek Indonesia (sejak Juli 2023);
• Master of Management in • Anggota Komite Audit PT ITSec Asia Tbk (sejak Maret 2023); serta
Business Management, • Anggota Komite Audit PT Bank ICBC Indonesia (sejak 2021).
Universitas Prasetya Mulya • Independent Commissioner of PT Wicaksana Overseas International Tbk.
(2012); and (since December 2023);
• Bachelor of Accounting, Faculty • Member of Audit Committee and Risk & Governance Committee of
of Economics, Universitas PT Mandiri Sekuritas (since August 2023);
Trisakti (2000). • Member of Audit Committee of PT Kliring Penjaminan Efek Indonesia (since July 2023);
• Member of Audit Committee of PT ITSec Asia Tbk (since March 2023); and
• Member of Audit Committee of PT Bank ICBC Indonesia (since 2021).
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PT Sawit Sumbermas Sarana Tbk.
Independensi Independence
Perseroan memastikan setiap anggota Komite Audit The Company ensures every member of the Audit Committee
menjalankan tugasnya secara independen dan objektif. performs its duties independently and objectively. The Audit
Komite Audit berperan dalam menjaga transparansi bisnis Committee maintains business transparency and ensures
dan memastikan kepatuhan terhadap prinsip GCG. Pernyataan compliance to GCG principles. The following statement of
independensi berikut mencerminkan komitmen tersebut. independence is reflecting the commitment.
Pernyataan Independensi
Hoesen Arif M. Prawirawinata Arini Imamawati
Statement of Independence
Bukan merupakan orang dalam kantor akuntan publik, kantor konsultan hukum,
kantor jasa penilai publik atau pihak lain yang memberi jasa asuransi, jasa non-
asuransi, jasa penilai dan/atau jasa konsultasi lain kepada Perseroan dalam
waktu 6 bulan terakhir.
Not a person in the public accountant firm, legal consultant firm, public appraisal
service office or other parties providing insurance services, non-insurance
services, appraisal services and/or other consulting services to the Company
within the last 6 months.
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 Komisaris Independen).
Not a person who works or has the authority and responsibility to plan, lead,
control, or supervise the Company’s activities within the last 6 months (except for
Independent Commissioners).
Tidak mempunyai saham langsung maupun tidak langsung di Perseroan.
Does not have direct or indirect shares in the Company.
Keluarga tidak mempunyai saham langsung maupun tidak langsung di Perseroan.
The family has neither direct nor indirect shares in the Company.
Tidak mempunyai hubungan Afiliasi dengan anggota Dewan Komisaris, anggota
Direksi, atau Pemegang Saham Utama Perseroan.
Has no Affiliation with members of the Board of Commissioners, members of
the Board of Directors, or Major Shareholders of the Company.
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang
berkaitan dengan kegiatan usaha Perseroan.
Does not have a business relationship either directly or indirectly related to the
Company’s business activities.
Tidak menjabat sebagai pengurus partai politik dan/atau calon/anggota
legislatif dan/atau merupakan calon atau menjabat sebagai kepala/wakil kepala
pemerintahan daerah.
Does not serve as an administrator of a political party and/or candidate/member
of the legislature and/or is a candidate or serves as the head/deputy head of local
government.
√ : Terpenuhi / Comply X : Tidak terpenuhi / Not Complied
Tugas dan Tanggung Jawab serta Realisasinya
Duties and Responsibilities and their Realization
Uraian Tugas Realisasi Tahun 2024
Description of Duties 2024 Realization
Menerima rangkuman laporan yang dibuat dan diberikan oleh Unit Komite Audit menerima laporan dari Unit Audit Internal setiap triwulan
Audit Internal kepada manajemen serta tanggap manajemen terhadap dan memberikan tanggapan serta rekomendasi yang berkontribusi pada
rangkuman laporan tersebut. perbaikan proses operasional dan pengendalian internal.
Receives a summary of reports made and provided by the Internal Audit The Audit Committee received reports from Internal Audit Unit every
Work Unit to management and management responses to the summary quarter and gave responses and recommendations that contributed to
of reports. the improvement of operational process and internal control.
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Tata Kelola Perusahaan
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Uraian Tugas Realisasi Tahun 2024
Description of Duties 2024 Realization
Mengadakan pertemuan secara rutin dengan audit internal untuk Komite Audit mengadakan pertemuan bulanan dengan audit internal
membahas temuan-temuan Unit Audit Internal. untuk membahas temuan, tindak lanjut, dan perkembangan implementasi
Held regular meetings with internal audit to discuss Internal Audit Unit rekomendasi. Sepanjang tahun 2024, pertemuan tersebut dilakukan
findings. sebanyak 5 kali.
The Audit Committee held monthly meeting with internal audit to discuss
findings, follow-ups, and progress of recommendation implementation.
Throughout 2024, the meetings were held 5 times.
Meninjau dan memberi masukan atas Program Kerja Pemeriksaan Komite Audit telah meninjau dan memberikan masukan terhadap
Tahunan yang disusun oleh Unit Audit Internal setiap awal tahun. Program Kerja Tahunan Audit Internal, memastikan program tersebut
Reviews and provides inputs to Annual Audit Work Program prepared by sesuai dengan strategi dan risiko perusahaan.
the Internal Audit Unit at the beginning of each year. The Audit Committee had reviewed and provided inputs to the Internal
Audit Annual Work Program, ensuring the program is in line with
the company strategies and risks.
Meninjau aktivitas, struktur organisasi, dan kualifikasi personil audit Komite Audit melakukan tinjauan rutin terhadap struktur dan kualifikasi
internal untuk memastikan bahwa audit internal dapat bekerja secara personel audit internal, memastikan kepatuhan terhadap standar audit
independen dan obyektif sesuai dengan standar audit yang berlaku. yang berlaku. Hasil tinjauan digunakan untuk memperkuat kapasitas dan
Reviewing the activities, organizational structure and qualifications kompetensi tim audit.
of internal audit personnel to ensure that internal audits can work The Audit Committee performed regular reviews on the structure and
independently and objectively in accordance with applicable auditing qualifications of internal audit personnel, to ensure compliance with
standards. the applicable audit standards. Review results were used to strengthen
the capacity and competence of the audit team.
Menelaah efektivitas pelaksanaan fungsi audit internal. Penelaahan efektivitas dilakukan melalui rapat berkala dengan
Reviewing the effectiveness of the implementation of internal audit Direksi dan Unit Audit Internal, menghasilkan rekomendasi perbaikan
function. pengendalian dan kepatuhan.
Effectiveness review was done through regular meetings with Board
of Directors and Internal Audit Unit, resulted in recommendations of
improvements of control and compliance.
Menelaah rencana audit termasuk ruang lingkup, prosedur dan Komite Audit meninjau dan menyetujui rencana audit, memastikan ruang
ketentuan-ketentuan audit. lingkup dan prosedur selaras dengan strategi dan risiko perusahaan.
Reviewing the audit plan including the scope, procedures and provisions The Audit Committee reviewed and approved audit plan, ensuring
of the audit. the scope and procedure are in line with the company strategies and risks.
Memantau pembahasan temuan audit oleh auditor eksternal dengan Komite Audit memberikan pendapat independen atas temuan auditor
manajemen. Jika terdapat perbedaan pendapat antara auditor eksternal eksternal dan memastikan tidak ada perbedaan pendapat signifikan
dan manajemen atas jasa yang diberikan, Komite Audit memberikan antara auditor dan manajemen.
pendapat independen. The Audit Committee provided independent opinion on the findings of
Monitoring audit findings by external auditors with management. If there auditor external and ensuring there was no significant difference of
is a difference of opinion between the external auditor and management opinion between the auditor and management.
of the service rendered, the Audit Committee provides an independent
opinion.
Menelaah dan memberikan saran kepada Dewan Komisaris terkait Selama tahun 2024, Komite Audit telah menelaah dan tidak menemukan
dengan adanya aksi korporasi Perseroan, terutama yang memiliki potensi adanya potensi benturan kepentingan.
benturan kepentingan. Throughout 2024, the Audit Committee had reviewed and found no
Review and advise the Board of Commissioners on Corporate actions, potential conflicts of interest.
particularly those with potential conflicts of interest.
Memberikan rekomendasi kepada Dewan Komisaris mengenai pemilihan Komite Audit merekomendasikan penunjukan Akuntan Publik
dan pemberhentian auditor eksternal. Agung Purwanto dari Kantor Akuntan Publik Ernst & Young Indonesia,
Provide recommendations to the Board of Commissioners regarding the Purwanto, Sungkoro & Surja untuk periode 2024, berdasarkan evaluasi
selection and dismissal of external auditors. independensi, kompetensi, dan rekam jejak KAP.
The Audit Committee recommended the appointment of Public Accountant
Dalam proses seleksi auditor independen, Komite Audit mengacu pada Agung Purwanto from Public Accounting Firm Ernst & Young Indonesia,
ketentuan-ketentuan mengenai legalitas, kompetensi, dan independensi Purwanto, Sungkoro & Surja for 2024, based on the evaluation on the
akuntan publik yang berlaku di Indonesia. independence, competence, and track record of the KAP.
In the independent auditor selection process, Audit Committee refers
to the provisions concerning legality, competence, and independence of
public accountants applicable in Indonesia.
Melakukan evaluasi terhadap pelaksanaan pemberian jasa audit yang Komite Audit mengevaluasi pelaksanaan audit oleh AP dan KAP,
dilakukan oleh AP dan KAP. memastikan proses berjalan sesuai standar dan menghasilkan laporan
Evaluating the implementation of audit services provision conducted by audit yang objektif dan kredibel.
the AP and KAP. The Audit Committee evaluated the audit implemented by AP and KAP,
ensuring the process was in line with the standards and produced
objective and credible audit report.
2024 Annual Report 189
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PT Sawit Sumbermas Sarana Tbk.
Uraian Tugas Realisasi Tahun 2024
Description of Duties 2024 Realization
Menelaah prinsip dan praktik akuntansi dan pelaporan yang diterapkan Komite Audit meninjau prinsip dan praktik pelaporan keuangan, memastikan
Perusahaan dalam menyajikan laporan keuangan untuk memastikan kepatuhan terhadap PSAK dan transparansi Laporan Keuangan.
Pemenuhan Standar Akuntansi Keuangan (PSAK) yang berlaku. The Audit Committee reviewed the principles and practices of financial
Reviewing the principles and practices of accounting and reporting reporting, ensuring compliance to PSAK and transparency of Financial
applied by the Company in presenting the financial statements to ensure Statements.
applicable Financial Accounting Standard Guidelines (PSAK).
Menelaah Laporan Keuangan yang telah diaudit untuk dilaporkan kepada Komite Audit menelaah Laporan Keuangan yang diaudit dan memastikan
Bursa Efek Indonesia dan/atau Otoritas Jasa Keuangan atau institusi kepatuhan terhadap ketentuan yang berlaku sebelum pelaporan kepada
lainnya yang berwenang secara hukum mengenai prinsip-prinsip dan Bursa Efek Indonesia dan Otoritas Jasa Keuangan. Selain itu, Komite Audit
praktik akuntansi dan audit, kecukupan dari pengendalian internal yang membahas penerapan prinsip dan praktik akuntansi yang berdampak
secara signifikan dapat berpengaruh pada Laporan Keuangan perusahaan signifikan, bekerja sama dengan auditor eksternal dan internal untuk
dan masalah-masalah lainnya sesuai peraturan yang berlaku. menjaga kualitas dan transparansi laporan keuangan.
Reviewing audited Financial Statements to be reported to Indonesia Stock The Audit Committee reviewed the audited Financial Statements and
Exchange and/or Financial Services Authority or other legally authorized ensuring compliance to applicable regulations prior to reporting to
institutions regarding accounting and auditing principles and practices, Indonesia Stock Exchange and Financial Services Authority. The Audit
adequacy of internal controls that significantly affect the Company’s Committee also discussed implementation of accounting principles and
financial statements and other issues under the applicable regulations. practices of significant impact, cooperating with external and internal
auditors to maintain the quality and transparency of financial statements.
Pembahasan dengan Dewan Komisaris tentang informasi penting atau Komite Audit membahas dan memastikan keakuratan informasi material
material untuk diungkapkan kepada publik, sebagaimana yang ditugaskan sebelum diungkapkan ke publik, sesuai dengan arahan Dewan Komisaris.
oleh Dewan Komisaris. The Audit Committee discussed and ensuring the accuracy of material
Discuss with the Board of Commissioners regarding important or information prior to be disclosed to the public, in accordance with
material information to be disclosed to the public, as assigned by the Board of Commissioners’ directive.
the Board of Commissioners.
Meninjau Piagam Komite Audit sesuai kebutuhan dan mengusulkan Komite Audit telah meninjau secara berkala Piagam Komite Audit.
perubahannya kepada Dewan Komisaris untuk mendapatkan Namun, pada tahun ini tidak ada usulan perubahan karena piagam yang
persetujuan. ada dinilai masih relevan dan sesuai dengan peraturan serta kebutuhan
Reviewing the Audit Committee Charter as needed and propose its Perseroan.
changes to the Board of Commissioners for approval. The Audit Committee has periodically reviewed the Audit Committee Charter.
However, there was no proposed amendment as the existing charter is
considered relevant and in line with the regulations and Company’s needs.
Melakukan evaluasi terhadap kinerja Komite Audit dan para anggotanya Komite Audit melakukan evaluasi kinerja anggota secara rutin,
secara berkala. memberikan masukan untuk meningkatkan efektivitas dan kualitas
Periodically evaluate the performance of the Audit Committee and its pelaksanaan tugas.
members. The Audit Committee regularly evaluated the member’s performance,
provided inputs to improve the effectiveness and quality of implementation
of duties.
Menjaga kerahasiaan dokumen, data dan informasi perusahaan. Komite Audit menjaga kerahasiaan dokumen, data, dan informasi Perseroan
Maintain confidentiality of documents, data and company information. melalui penerapan kebijakan keamanan dan kepatuhan yang ketat.
The Audit Committee maintain confidentiality of documents, data and company
information by implementing strict security and compliance policies.
Wewenang Authorities
Komite Audit, selain menjalankan tugas dan tanggung jawabnya, Other than carrying out its duties and responsibilities,
juga memiliki wewenang sebagaimana diatur dalam Piagam the Audit Committee also has authorities as stipulated in
Komite Audit. Sepanjang tahun 2024, Komite Audit menjalankan the Audit Committee Charter. Throughout 2024, the Audit
wewenang ini secara independen dan optimal tanpa hambatan Committee exercised these authorities independently and
atau intervensi dari pihak eksternal. Adapun wewenang yang optimally without any hindrance or intervention from external
dijalankan mencakup: party. The authorities exercised include:
1. Berhak mendapat dokumen, data, dan informasi 1. The right to acquire the required company’s documents,
perusahaan yang diperlukan berkaitan dengan pelaksanaan data and information related to the performance of their
tugasnya; duties;
2. Berkomunikasi langsung dengan karyawan termasuk 2. Communicate directly with employees including the Board
Direksi dan pihak yang menjalankan fungsi audit internal, of Directors and the party exercising internal audit, risk
manajemen risiko dan akuntan terkait tugas dan tanggung management and accounting functions related to the Audit
jawab Komite Audit; Committee’s duties and responsibilities;
3. Melibatkan pihak independen di luar anggota Komite Audit 3. Involve independent parties outside the members of
yang diperlukan untuk membantu pelaksanaan tugasnya the Audit Committee who are required to assist in the
(jika diperlukan); execution of their duties (if necessary);
4. Melakukan kewenangan lain yang ditugaskan oleh Dewan 4. Carry out other authorities commissioned by the Board of
Komisaris; serta Commissioners; and
5. Dalam melakukan kewenangannya, Komite Audit bekerja 5. In exercising its authority the Audit Committee cooperates
sama dengan unit-unit lain yang berkaitan dengan tugasnya. with other units relating to its duties.
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Tata Kelola Perusahaan
Corporate Governance
Rapat Meetings
Ketentuan dan pelaksanaan rapat Komite Audit mengacu pada The provisions and implementation of Audit Committee meetings
Piagam Komite Audit. Rapat diadakan minimal 1 kali dalam refers to the Audit Committee Charter. Meeting is held at least
3 bulan dan dipimpin oleh Ketua Komite Audit atau anggota once every 3 months and lead by the Audit Committee Chairman
senior jika ketua berhalangan. Rapat diselenggarakan secara or a senior member if the chairman is absent. The meeting
fisik maupun melalui teleconference, video conference, atau can be held physically or via teleconference, video conference,
media elektronik lainnya. Jika diperlukan, Komite Audit dapat or other electronic media. If necessary, the Audit Committee
mengundang pihak manajemen yang terkait dengan materi can invite the management related to the meeting material.
rapat. Sepanjang tahun 2024, Perseroan telah melaksanakan Throughout 2024, the Company has held 8 Audit Committee
8 kali rapat Komite Audit dengan tingkat kehadiran dan agenda meetings with attendance rate and agenda as follows.
sebagai berikut.
Tingkat Kehadiran
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
Attendance Rate
Name Position Total Meetings Total Attendance
(%)
Ketua
Hoesen 8 8 100,00
Chairman
Anggota
Arif M. Prawirawinata 8 8 100,00
Member
Anggota
Arini Imamawati 8 8 100,00
Member
Agenda
Agenda
Tanggal
Agenda
Date
22 Januari 2024 Pemaparan Program Kerja Komite Audit Tahun 2024 dan Laporan Kegiatan Komite Audit Triwulan IV Tahun 2023
January 22, 2024 Presentation of 2024 Audit Committee Work Plan and Audit Committee Activities Report Quarter IV 2023
22 Februari 2024 Rapat Rutin, Pembahasan Kinerja Internal Audit Department (IAD) Selama Q4 2023
February 22, 2024 Regular Meeting, Discussion of Internal Audit Department (IAD) Performance in Q4 2023
4 Maret 2024 Tanggapan Komite Audit Atas Budget PT Sawit Sumbermas Sarana Tbk Tahun 2024
March 4, 2024 Audit Committee Response to the 2024 Budget of PT Sawit Sumbermas Sarana Tbk
21 Mei 2024 Pembahasan Kinerja Internal Audit Department (IAD) selama Q1 2024
May 21, 2024 Discussion of Internal Audit Department (IAD) Performance in Q1 2024
12 September 2024 Pembahasan Kinerja Internal Audit Department (IAD) Q2 2024
September 12, 2024 Discussion of Internal Audit Department (IAD) Performance Q2 2024
24 November 2024 Pembahasan Laporan Keuangan Q3 2024 (Unaudited)
November 24, 2024 Discussion of Financial Statements Q3 2024 (Unaudited)
4 Desember 2024 Pembahasan kinerja Internal Audit Department (IAD) Q3 2024
December 4, 2024 Discussion of Internal Audit Department (IAD) Performance Q3 2024
9 Desember 2024 Pembahasan Anggaran SSMS Tahun 2025
December 9, 2024 Discussion of 2025 SSMS Budget
Remunerasi Remuneration
Total remunerasi yang diterima Komite Audit secara tunai Total remuneration received by the Audit Committee in cash
selama tahun 2024 adalah sebesar Rp273.978.506,- throughout 2024 was Rp273,978,506,-
Pengembangan Kompetensi Competency Development
Perseroan mendukung pengembangan kompetensi Komite The Company supports the competency development of Audit
Audit guna meningkatkan efektivitas dalam menjalankan tugas Committee to improve the effectiveness in carrying out the
dan tanggung jawab melalui kegiatan pelatihan, workshop, duties and responsibilities through trainings, workshops,
seminar, konferensi, kunjungan kerja, dan studi banding seminars, conferences, work visits, and comparative studies
(benchmark). Partisipasi Komite Audit dalam program ini (benchmark). The participation of Audit Committee in this
selama tahun 2024 diungkapkan sebagai berikut. program throughout 2024 is disclosed below.
2024 Annual Report 191
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PT Sawit Sumbermas Sarana Tbk.
Nama dan Jabatan Materi Pendidikan/Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Education/Training Material Venue/Date Organizer
Virtual,
Navigating The Half-Year: Roadmap to Success 20 Juni 2024 OJK Institute
June 20, 2024
Jakarta,
Komite Audit yang Kompeten dan Profesional
26-27 Juni 2024 Intipesan Conferences
Competent and Professional Audit Committee
June 26-27, 2024
Arif M. Prawirawinata
Anggota / Member Virtual,
Carbon Trading and Its Effect on Indonesia Economy 17 Oktober 2024 OJK Institute
October 17, 2024
Gabungan Pengusaha Kelapa
Bali,
20th Indonesian Palm Oil Conference and 2025 Price Sawit Indonesia (GAPKI)
6-8 November 2024
Outlook Indonesian Palm Oil Association
November 6-8, 2024
(IPOA)
Virtual,
The Institute of Internal
Get to know the New Global Internal Audit Standards 24 Januari 2024
Auditors (IIA) Indonesia
January 24, 2024
Virtual,
Town Hall Meeting & Highlights of the New Global The Institute of Internal
30 Januari 2024
Internal Audit Standards Auditors (IIA) Indonesia
January 30, 2024
Jakarta,
Komite Audit yang Kompeten dan Profesional
26-27 Juni 2024 Intipesan Conferences
Competent and Professional Audit Committee
June 26-27, 2024
Workshop Sustainability Reporting: Standards and
Implementation & Update Terkini ISSB Standards:
Jakarta, Ikatan Akuntan Indonesia (IAI)
IFRS S1 & S2
8-9 Agustus 2024 Institute of Indonesia Chartered
Workshop Sustainability Reporting: Standards
August 8-9, 2024 Accountants (IA)
and Implementation & Latest Update of ISSB
Arini Imamawati Standards: IFRS S1 & S2
Anggota / Member
Diskusi Panel GRC Series 2024 – Defending
Organizational Objectives: Strategies Against Fraud Virtual,
Panel Discussion GRC Series 2024 – Defending 22 Agustus 2024 PT MRT Jakarta
Organizational Objectives: Strategies Against August 22, 2024
Fraud
Bali,
The Institute of Internal
ACIIA Regional Conference 2024 28-29 Agustus 2024
Auditors (IIA) Indonesia
August 28-29, 2024
Virtual,
Carbon Trading and Its Effect on Indonesia’s Economy 17 Oktober 2024 OJK Institute
October 17, 2024
Virtual,
Strengthening Financial Integrity: Advanced
21 November 2024 OJK Institute
Strategies and Innovations in Anti-Fraud
November 21, 2024
Komite Nominasi dan Remunerasi Nomination and Remuneration Committee
Komite Nominasi dan Remunerasi adalah komite khusus The Nomination and Remuneration Committee is a special
yang dibentuk untuk membantu Dewan Komisaris committee formed to assist Board of Commissioners in providing
dalam memberikan rekomendasi terkait pengangkatan, recommendations on the appointment, dismissal, performance
pemberhentian, evaluasi kinerja, dan pemberian kompensasi evaluation, and compensation to members of the Board of
bagi anggota Dewan Komisaris, Direksi, serta karyawan Commissioners, Board of Directors and company employees.
perusahaan.
Pedoman Kerja Work Guidelines
Tugas dan tanggung jawab Komite Nominasi dan Remunerasi The duties and responsibilities of Nomination and Remuneration
dilaksanakan sesuai dengan Peraturan Otoritas Jasa Keuangan Committee is executed based on the Financial Services Authority
No. 34/POJK.04/2014 tentang Komite Nominasi Dan Remunerasi Regulation No. 34/POJK.04/2014 concerning Nomination and
Emiten Atau Perusahaan Publik. Remuneration Committee of Issuers or Public Company.
Masa Jabatan Term of Office
Masa jabatan anggota Komite Nominasi dan Remunerasi tidak The term of office of member of Nomination and Remuneration
boleh melebihi masa jabatan anggota Dewan Komisaris, dan Committee shall not exceed the term of office of member of
dapat diberhentikan sewaktu-waktu dengan alasan yang jelas. the Board of Commissioners, and can be dismissed at any time
with clear reason.
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Tata Kelola Perusahaan
Corporate Governance
Komposisi Composition
Komite Nominasi dan Remunerasi Perseroan terdiri dari The Company’s Nomination and Remuneration Committee
3 anggota, dengan satu orang menjabat sebagai ketua dan consists of 3 members, one is appointed as the Chairman and
2 orang sebagai anggota. Komposisi anggota Komite Nominasi the remaining 2 as the members. Composition of Nomination
dan Remunerasi tahun 2024 diungkapkan sebagai berikut. and Remuneration Committee in 2024 is as follows.
Jabatan di Komite Nominasi dan Remunerasi
Nama Jabatan di Perseroan Periode
Position in the Nomination and Remuneration
Name Position in the Company Period
Committee
Komisaris Independen Ketua
Hoesen 2024-2029
Independent Commissioner Chairman
Komisaris Anggota
Ir. Rimbun Situmorang 2024-2029
Commissioner Member
Pihak yang menduduki jabatan manajerial di bawah
Direksi yang membidangi sumber daya manusia Anggota
Rachmad Hidayat 2024-2029
Party holding a managerial position under the Director Member
in charge of human resources
Profil
Profile
Hoesen
Ketua Komite Nominasi dan Remunerasi
Chairman of Nomination and Remuneration Committee
Dasar Hukum Penunjukan
Legal Basis of Appointment
Surat Keputusan Dewan Komisaris No. 002/SSMS-JKT/VII/2024 tanggal 1 Juli 2024.
Board of Commissioners Decree No. 002/SSMS-JKT/VII/2024 dated July 1, 2024.
Profil beliau telah diungkapkan pada Bab Profil Perusahaan, sub bab Profil Dewan Komisaris di dalam Laporan Tahunan ini.
His profile has been disclosed in the Company Profile Chapter, sub-chapter Profile of Board of Commissioners in this Annual Report.
Ir. Rimbun Situmorang
Anggota Komite Nominasi dan Remunerasi
Member of Nomination and Remuneration Committee
Dasar Hukum Penunjukan
Legal Basis of Appointment
Surat Keputusan Dewan Komisaris No. 002/SSMS-JKT/VII/2024 tanggal 1 Juli 2024.
Board of Commissioners Decree No. 002/SSMS-JKT/VII/2024 dated July 1, 2024.
Profil beliau telah diungkapkan pada Bab Profil Perusahaan, sub bab Profil Dewan Komisaris di dalam Laporan Tahunan ini.
His profile has been disclosed in the Company Profile Chapter, sub-chapter Profile of Board of Commissioners in this Annual Report.
2024 Annual Report 193
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PT Sawit Sumbermas Sarana Tbk.
Rachmad Hidayat
Anggota Komite Nominasi dan Remunerasi
Member of Nomination and Remuneration Committee
Warga Negara Indonesia, berusia 48 tahun, berdomisili di Pangkalan Bun, Indonesia.
Indonesian Citizen, 48 years old, domiciled in Pangkalan Bun, Indonesia.
Dasar Hukum Penunjukan Pengalaman Kerja
Legal Basis of Appointment Work Experience
Surat Keputusan Dewan Komisaris
• Kepala Departemen Sustainability Downstream PT Sawit Sumbermas Sarana Tbk;
No. 002/SSMS-JKT/VII/2024 tanggal
• Human Resources Head Plantations Hardaya Plantations Group (2014-2020);
1 Juli 2024.
• General Manager Human Resources PT BW Plantation Tbk (2013-2014);
Board of Commissioners Decree • Senior Human Resources Manager PT BW Plantation Tbk (2011-2012);
No. 002/SSMS-JKT/VII/2024 dated • Organization Development Manager PT BW Plantation Tbk (2008-2011);
July 1, 2024. • Personnel & General Affairs Senior Manager PT Sinar Alam Permai-Wilmar Group
(2005-2008); dan
• Plasma KPPA Assistant Manager PT Harapan Sawit Lestari-Cargill (2000-2005).
Keahlian
Expertise • Sustainability Downstream Department Head of PT Sawit Sumbermas Sarana Tbk;
• Human Resources Head Plantations of Hardaya Plantations Group (2014-2020);
Human Resources, Sustainability, • General Manager Human Resources of PT BW Plantation Tbk (2013-2014);
General Affairs & Hubungan Industrial, • Senior Human Resources Manager of PT BW Plantation Tbk (2011-2012);
serta Manajemen Operasional di • Organization Development Manager of PT BW Plantation Tbk (2008-2011);
Industri Perkebunan dan Agribisnis. • Personnel & General Affairs Senior Manager of PT Sinar Alam Permai-Wilmar
Human Resources, Sustainability, Group (2005-2008); and
General Affairs & Industrial Relations, • Plasma KPPA Assistant Manager of PT Harapan Sawit Lestari-Cargill (2000-2005).
as well as Operational Management
in the Plantation and Agribusiness
Industry. Riwayat Pendidikan
Education History
• Magister Manajemen, jurusan Pengembangan Sumber Daya Manusia, Universitas
Rangkap Jabatan Mercu Buana; serta
• Sarjana Teknik Industri, Universitas Pasundan,
Concurrent Position
• Master of Management, majoring in Human Resources Development, Universitas
Head of Human Resources Mercu Buana; and
Department PT Sawit Sumbermas • Bachelor of Industrial Engineering, Universitas Pasundan.
Sarana Tbk (sejak 2023).
Head of Human Resources
Department of PT Sawit Sumbermas Pendidikan dan Pelatihan
Sarana Tbk (since 2023). Education and Training
Emotional Quotient, Training for Trainer, Executive Coaching for Performance, Job
Evaluation, Job Grade and Remuneration Analysis, Human Asset Value, Competency Based
Human Resources Management, Internal Auditor ISO 9001, 14001 dan OHAS 1800, serta
Leadership dan Problem Solving and Decision Making (PROSDEM).
Emotional Quotient, Training for Trainer, Executive Coaching for Performance, Job
Evaluation, Job Grade and Remuneration Analysis, Human Asset Value, Competency Based
Human Resources Management, Internal Auditor ISO 9001, 14001 and OHAS 1800, and
Leadership dan Problem Solving and Decision Making (PROSDEM).
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Tata Kelola Perusahaan
Corporate Governance
Independensi Independence
Perseroan memastikan setiap anggota Komite Nominasi dan The Company ensures every member of the Nomination and
Remunerasi menjalankan tugasnya secara independen dan Remuneration Committee performs its duties independently
objektif. Komite Nominasi dan Remunerasi berperan dalam and objectively. The Nomination and Remuneration Committee
menjaga transparansi bisnis dan memastikan kepatuhan maintains business transparency and ensures compliance to
terhadap prinsip GCG. Pernyataan independensi berikut GCG principles. The following statement of independence is
mencerminkan komitmen tersebut. reflecting the commitment.
Pernyataan Independensi
Hoesen Ir. Rimbun Situmorang Rachmad Hidayat
Statement of Independence
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 Komisaris Independen).
Not a person who works or has the authority and responsibility to plan, lead,
control, or supervise the Company’s activities within the last 6 months (except for
Independent Commissioners).
Tidak mempunyai saham langsung maupun tidak langsung di Perseroan.
Does not have direct or indirect shares in the Company.
Keluarga tidak mempunyai saham langsung maupun tidak langsung di Perseroan.
The family has neither direct nor indirect shares in the Company.
Tidak mempunyai hubungan Afiliasi dengan anggota Dewan Komisaris, anggota
Direksi, atau Pemegang Saham Utama Perseroan.
Has no Affiliation with members of the Board of Commissioners, members of the
Board of Directors, or Major Shareholders of the Company.
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang
berkaitan dengan kegiatan usaha Perseroan.
Does not have a business relationship either directly or indirectly related to the
Company’s business activities.
Tidak menjabat sebagai pengurus partai politik dan/atau calon/anggota
legislatif dan/atau merupakan calon atau menjabat sebagai kepala/wakil kepala
pemerintahan daerah.
Does not serve as an administrator of a political party and/or candidate/member
of the legislature and/or is a candidate or serves as the head/deputy head of local
government.
√ : Terpenuhi / Comply X : Tidak terpenuhi / Not Complied
Tugas dan Tanggung Jawab Duties and Responsibilities
1. Fungsi Nominasi 1. Nomination Function
a. Menyusun komposisi dan proses nominasi anggota a. Prepare the composition and nomination process
Dewan Komisaris dan/atau anggota Direksi; of members of the Board of Commissioners and/or
members of Board of Directors;
b. Menyusun kebijakan dan kriteria yang dibutuhkan b. Prepare the policy and criteria needed in the nomination
dalam proses nominasi calon anggota Dewan Komisaris process of prospective members of the Board of
dan/atau anggota Direksi; Commissioners and/or members of Board of Directors;
c. Membantu pelaksanaan evaluasi atas kinerja anggota c. Assist the performance evaluation of members of the
Dewan Komisaris dan/atau anggota Direksi; Board of Commissioners and/or members of Board of
Directors;
d. Menyusun program pengembangan kemampuan d. Prepare capability development program of members
anggota Dewan Komisaris dan/atau anggota Direksi; of the Board of Commissioners and/or members of
serta Board of Directors; and
e. Menelaah dan mengusulkan calon yang memenuhi e. Review and propose illegible candidate as members
syarat sebagai anggota Dewan Komisaris dan/atau of the Board of Commissioners and/or members of
anggota Direksi kepada Dewan Komisaris untuk Board of Directors to the Board of Commissioners to be
disampaikan kepada RUPS. submitted at the GMS.
2024 Annual Report 195
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PT Sawit Sumbermas Sarana Tbk.
2. Fungsi Remunerasi 2. Remuneration Function
a. Menyusun struktur remunerasi bagi anggota Dewan a. Prepare the remuneration structure for members of
Komisaris dan/atau anggota Direksi; the Board of Commissioners and/or members of Board
of Directors;
b. Menyusun kebijakan atas remunerasi bagi anggota b. Prepare the remuneration policy of the Board of
Dewan Komisaris dan/atau anggota Direksi; serta Commissioners and/or members of Board of Directors; and
c. Memberikan rekomendasi kepada Direksi Perseroan c. Provide recommendation to the Board of Directors
untuk menentukan remunerasi anggota Dewan of the Company to determine the remuneration for
Komisaris dan Direksi. members of the Board of Commissioners and Board of
Directors.
Rapat Meetings
Rapat Komite Nominasi dan Remunerasi belum diselenggarakan The Nomination and Remuneration Committee has not held any
karena komite tersebut baru dibentuk. meeting as the committee just established recentl.
Remunerasi Remuneration
Total remunerasi yang diterima Komite Nominasi dan Total remuneration received by Nomination and Remuneration
Remunerasi secara tunai selama tahun 2024 adalah sebesar Committee in cash throughout 2024 was Rp270,699,296.
Rp270.699.296,-.
Pelaksanaan Tugas Implementation of Duty
Sebelum pembentukan Komite Nominasi dan Remunerasi Prior to the formation of Nomination and Remuneration
pada 1 Juli 2024, tugas nominasi dan remunerasi dijalankan Committee on July 1, 2024, the Board of Commissioners carried
oleh Dewan Komisaris, termasuk proses nominasi Direksi out the nomination and remuneration duty, as well as the
yang disahkan dalam RUPS pada 25 April 2024. Setelah komite nomination process of the Board of Directors, which was ratified
diaktifkan, fokus utama pelaksanaan tugas adalah evaluasi at the GMS on April 25, 2024. Following the committee’s activation,
kinerja, penyesuaian kebijakan remunerasi, dan penyusunan the main focus of the duty was performance evaluation, adjustment
program pengembangan bagi Direksi dan Dewan Komisaris. of remuneration policy, and program development for the Board of
Directors and the Board of Commissioners.
Sekretaris Perusahaan
Corporate Secretary
Sekretaris Perusahaan berperan strategis sebagai penghubung The Corporate Secretary plays a strategic role the liaison
antara Perseroan dan pemangku kepentingan, memastikan between the Company and its stakeholders, ensuring regulatory
kepatuhan terhadap peraturan dan mendukung GCG. Selain itu, compliance and supporting the GCG. The Corporate Secretary is
Sekretaris Perusahaan bertanggung jawab dalam pengelolaan also responsible to manage the documents and administrative
dokumen dan aktivitas administratif guna memastikan activities to ensure an orderly and transparent company
operasional perusahaan berjalan secara teratur dan transparan. operations.
Pedoman Kerja Work Guidelines
Tugas dan tanggung jawab Sekretaris Perusahaan The duties and responsibilities of the Corporate Secretary are in
dilaksanakan sesuai dengan Peraturan Pencatatan Bursa line with the Indonesia Stock Exchange Regulation No. I-A and
Efek Indonesia No. I-A dan Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation No. 35/POJK.04/2014
No. 35/POJK.04/2014 tentang Sekretaris Perusahaan Emiten on Corporate Secretary of Issuers or Public Companies.
atau Perusahaan Publik.
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Tata Kelola Perusahaan
Corporate Governance
Corporate Secretary Profile
Profil Sekretaris Perusahaan
The Corporate Secretary is appointed and dismissed with Board
Sekretaris Perusahaan diangkat dan diberhentikan melalui of Directors Decree. In 2024, Mr. Deni Agustinus Damayanto
Keputusan Direksi. Pada tahun 2024, Bapak Deni Agustinus was appointed as the Corporate Secretary to replace Mr. Jap
Damayanto ditunjuk sebagai Sekretaris Perusahaan Hartono. Following is the information of Corporate Secretary
menggantikan Bapak Jap Hartono. Berikut adalah informasi Profile.
mengenai Profil Sekretaris Perusahaan.
Deni Agustinus Damayanto
Sekretaris Perusahaan
Corporate Secretary
Warga Negara Indonesia, berusia 46 tahun, berdomisili di Jakarta, Indonesia.
Indonesian Citizen, 46 years old, domiciled in Jakarta, Indonesia.
Dasar Hukum Penunjukan Pengalaman Kerja
Legal Basis of Appointment Work Experience
Surat keputusan Direksi • Corporate Secretary PT Citra Borneo Utama Tbk (2022-2023);
No. 001/SSMS-JKT/I/2024 tanggal 2 • Head Corporate Legal PT Sawit Sumbermas Sarana Tbk (2014-2022);
Januari 2024. • Associate Brigitta I. Rahayoe & Partners (2006-2010); dan
Board of Directors Decree • Associate Soebagjo Jatim Djarot (2006-2010).
No. 001/SSMS-JKT/I/2024 dated • Corporate Secretary PT Citra Borneo Utama Tbk (2022-2023);
January 2, 2024. • Head Corporate Legal PT Sawit Sumbermas Sarana Tbk (2014-2022);
• Associate Brigitta I. Rahayoe & Partners (2006-2010); and
• Associate Soebagjo Jatim Djarot (2006-2010).
Keahlian
Expertise
Riwayat Pendidikan
Komunikasi, Pemahaman Tentang
Education History
Regulasi dan Hukum, Kemampuan
Organisasi, Kemampuan Analytical Sarjana Ilmu Hukum, Universitas Indonesia (2004).
dan Pengambilan Keputusan. Bachelor of Law, Universitas Indonesia (2004).
Communications, Understandings of
Regulations and Law, Organizational Keanggotaan Asosiasi
Capability, Analytical and Decision-
Association Membership
Making Capability.
Perhimpunan Advokat Indonesia (PERADI).
Indonesian Advocates Association (PERADI).
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PT Sawit Sumbermas Sarana Tbk.
Struktur Organisasi Departemen Corporate Secretary Organizational
Sekretaris Perusahaan Structure
Berdasarkan Keputusan Direksi No. F-HRDGA.GN-001 tanggal Based on Board of Directors Decree No. F-HRDGA.GN-001
31 Desember 2024, Divisi Sekretaris Perusahaan bertanggung dated December 31, 2024, the Corporate Secretary Division
jawab langsung kepada Direktur Utama dengan struktur reports directly to the President Director with the following
sebagai berikut. structure.
Direktur Utama
President Director
Group Head Corporate Secretary & Legal
Manager Corporate
Manager Investor Relation Manager Corporate Legal Manager Corporate Secretary
Communication
Staff Corporate
Staff Investor Relation Staff Corporate Legal Staff Corporate Secretary
Communication
Tugas dan Tanggung Jawab serta Realisasinya
Duties and Responsibilities and their Realization
Uraian Tugas Realisasi Tahun 2024
Description of Duties 2024 Realization
Berperan sebagai koordinator dalam merencanakan dan melakukan Menyelenggarakan Public Expose tahun 2023 secara online dan offline
evaluasi atas semua aspek yang berkaitan dengan hubungan antara pada 25 April 2024. Keterlibatan dengan pemegang saham dan investor
Perseroan dan para Pemangku Kepentingan sehingga dapat tercipta dilakukan untuk memperkuat komunikasi dan hubungan yang harmonis.
pemahaman, hubungan yang harmonis, serta dukungan masyarakat Organized the 2023 Public Expose both online and offline on April 25,
terhadap Perseroan. 2024. Engagement with shareholders and investors was carried out to
Serves as a coordinator in planning and evaluating all aspects related strengthen communication and harmonious relations.
to the relationship between the Company and Stakeholders so that
understanding, harmonious relations and community support for the
Company can be created.
Berperan sebagai penghubung antara perusahaan, khususnya dalam Melakukan keterbukaan informasi atas aksi korporasi sesuai ketentuan.
membangun komunikasi dengan pihak-pihak eksternal, sehingga Sekretaris Perusahaan juga berinteraksi dengan media dan pemegang
mampu meminimalisasikan kerancuan atau ketidakjelasan yang dapat saham untuk menjaga transparansi.
mempengaruhi kinerja dan citra perusahaan. Conducted information disclosure on corporate actions in line with
Serves as a liaison between the company, especially in building the provisions. The Corporate Secretary also interacts with media and
communication with external parties, so as to minimize confusion or shareholders to maintain transparency.
ambiguity that can affect the performance and image of Company.
Merencanakan dan menyelenggarakan Rapat Komisaris dan atau Direksi, Menyelenggarakan RUPS Tahunan tahun buku 2023 dan RUPS Luar Biasa
Rapat Komite Audit, RUPS, paparan publik, pertemuan dengan para pada tanggal 25 April 2024. Rapat Dewan Komisaris dan Direksi diadakan
Pemegang Saham, investor, analis, dan wartawan. sebanyak 6 kali, dan risalah rapat disusun sebagai dokumentasi resmi.
Plans and organizes Board of Commissioners and/or Board of Directors Organized the 2023 Annual GMS and Extraordinary GMS on April 25,
Meetings, Audit Committee Meetings, GMS, public expose, meetings with 2024. The Board of Commissioners and Board of Directors meetings
Shareholders, investors, analysts, and journalists. were held 6 times, and the minutes of meetings were prepared as official
documentation.
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Tata Kelola Perusahaan
Corporate Governance
Uraian Tugas Realisasi Tahun 2024
Description of Duties 2024 Realization
Menyimpan dan mendokumentasikan semua kegiatan perusahaan, Mengadministrasikan surat masuk dan menyimpan dokumentasi rapat
khususnya yang mungkin diperlukan sebagai bukti pendukung pada saat serta kebijakan dalam arsip digital dan fisik. Sistem arsip memastikan
Perseroan menghadapi kondisi sulit akibat suatu kebijakan perusahaan aksesibilitas dan ketertiban dokumen.
ataupun untuk menghadapi suatu tuntutan hukum. Administered incoming mails and stored meeting documentation as
Stores and documents all company activities, especially those that may be well as policies in digital and physical archives. These archiving system
needed as supporting evidence when Company faces difficult conditions ensures documents’ accessibility and order.
due to a company policy or faces a lawsuit.
Menjaga kerahasiaan dokumen maupun data perusahaan. Menerapkan kebijakan keamanan dokumen dan data. Pelatihan
Maintains the confidentiality of company documents and data. kerahasiaan data diadakan untuk memastikan perlindungan terhadap
informasi perusahaan.
Implemented security policies of document and data. Held the data
confidentiality training to ensure protection of company information.
Mengikuti perkembangan pasar modal, khususnya peraturan-peraturan Menyampaikan laporan berkala dan insidentil kepada regulator.
yang berlaku, serta memberikan masukan kepada Direksi dan Dewan Sekretaris Perusahaan memberikan masukan terkait perubahan regulasi
Komisaris tentang ketentuan-ketentuan Pasar Modal. pasar modal untuk mendukung pengambilan keputusan.
Keep abreast of capital market developments, in particular the applicable Submitted periodic and incidental reports to the regulators. The Corporate
regulations, as well as provide input to Board of Directors and Board of Secretary provides input on any changes in the capital market regulations
Commissioners regarding Capital Market provisions. to support decision-making.
Bekerja sama dengan Divisi Keberlanjutan Perseroan dalam pelaksanaan Berpartisipasi dalam program CSR bersama Divisi Keberlanjutan,
kegiatan program keberlanjutan corporate social responsibility (CSR). mencakup perencanaan, koordinasi, dan publikasi kegiatan CSR kepada
Collaborates with Company’s Sustainability Division in implementing the pemangku kepentingan eksternal.
corporate social responsibility (CSR) sustainability program activities. Participated in CSR programs together with Sustainability Division,
including planning, coordinating, and publishing CSR activities to the
external stakeholders.
Program Pengembangan Kompetensi Competency Development Program
Perseroan mendukung pengembangan kompetensi Sekretaris The Company supports competency development of Corporate
Perusahaan guna meningkatkan efektivitas dalam menjalankan Secretary to improve the effectiveness in carrying out the duties
tugas dan tanggung jawab melalui kegiatan pelatihan, and responsibilities through trainings, workshops, seminars,
workshop, seminar, konferensi, kunjungan kerja, dan studi conferences, work visits, and comparative studies (benchmark).
banding (benchmark). Partisipasi Sekretaris Perusahaan dalam The participation of Corporate Secretary in this program
program ini selama tahun 2024 diungkapkan sebagai berikut. throughout 2024 is disclosed below.
Materi Pendidikan/Pelatihan Tempat/Tanggal Penyelenggara
Education/Training Material Venue/Date Organizer
Pendalaman Peraturan Otoritas Jasa Keuangan No. 14/POJK/2022 tentang
Penyampaian Laporan Keuangan Berkala Emiten atau Perusahaan Publik Jakarta,
Indonesia Corporate Secretary
7 Maret 2024
In-Depth Study of Financial Services Authority Regulation No. 14/POJK/2022 on the Association (ICSA)
March 7, 2024
Submission of Periodic Financial Statements of Issuers of Public Companies
Pelaksanaan CSR Berbasis ISO:26000 Jakarta,
Indonesia Corporate Secretary
4 April 2024
Implementation of CSR Based on ISO:26000 Association (ICSA)
April 4, 2024
Standarisasi Profesi Sekretaris Perusahaan dan Kode Etik Sekretaris Perusahaan Jakarta,
Indonesia Corporate Secretary
Standardization of Corporate Secretary Profession and Corporate Secretary Code 11 Juni 2024
Association (ICSA)
of Conduct June 11, 2024
Workshop Sustainability Reporting: Standards and Implementation & Update Terkini
Jakarta, Ikatan Akuntan Indonesia (IAI)
ISSB Standards: IFRS S1 & S2
8-9 Agustus 2024 Institute of Indonesia Chartered
Workshop Sustainability Reporting: Standards and Implementation & Latest Update August 8-9, 2024 Accountants (IA)
of ISSB Standards: IFRS S1 & S2
2024 Annual Report 199
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PT Sawit Sumbermas Sarana Tbk.
Materi Pendidikan/Pelatihan Tempat/Tanggal Penyelenggara
Education/Training Material Venue/Date Organizer
Gabungan Pengusaha Kelapa
Jakarta, Sawit Indonesia (GAPKI)
Indonesia Palm Oil Conference 6-8 November 2024
November 6-8, 2024 Indonesian Palm Oil Association
(IPOA)
Pendalaman Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2022 tentang
Pemecahan Saham dan Penggabungan Saham oleh Perusahaan Terbuka Jakarta,
Indonesia Corporate Secretary
29 November 2024
In-Depth Study of Financial Services Authority Regulation No. 15/POJK.04/2022 on Association (ICSA)
November 29, 2024.
Stock Splits and Reverse Stock Splits by Public Companies
Penilaian Kinerja Sekretaris Perusahaan Performance Assessment of Corporate
oleh Direksi Secretary by the Board of Directors
Penilaian kinerja Sekretaris Perusahaan dilakukan oleh Direksi Performance assessment of Corporate Secretary was done by
dengan mempertimbangkan beberapa aspek utama, yaitu: the Board of Directors by considering several main aspects,
namely:
1. Pelayanan, yang mencakup komunikasi investor, jumlah 1. Services, including investor communication, number and
dan kualitas laporan Perseroan, serta ketepatan waktu quality of Company reports, and timeliness of reporting to
pelaporan kepada regulator; the regulator;
2. Proses dan inovasi, meliputi perencanaan, evaluasi, dan 2. Process and innovation, including the planning, evaluation,
dukungan terhadap pencapaian KPI Direksi; serta and support to achievement of Board of Directors’ KPI; and
3. Efisiensi dan produktivitas, yang menilai pengelolaan 3. Efficiency and productivity, assessing the administration
administrasi dan kontribusi terhadap peningkatan management and contribution to improvement of employee
produktivitas karyawan. productivity.
Hasil evaluasi kinerja tahun 2024 menunjukkan bahwa The 2024 performance evaluation results showed the Corporate
Sekretaris Perusahaan telah menjalankan tugas dan tanggung Secretary has done his duties and responsibilities effectively. The
jawabnya secara efektif. Sekretaris Perusahaan dinilai berhasil Corporate Secretary is considered as successful in maintaining
menjaga komunikasi yang baik dengan pemangku kepentingan, good communication with the stakeholders, ensuring timely
memastikan pelaporan tepat waktu kepada regulator, reporting to the regulators, supporting evaluation process of the
mendukung proses evaluasi KPI Direksi, serta meningkatkan Board of Directors’ KPI, and improving efficiency in managing
efisiensi dalam pengelolaan administrasi perusahaan. the company’s administration.
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Tata Kelola Perusahaan
Corporate Governance
Divisi Keberlanjutan
Sustainability Division
Divisi Keberlanjutan bertugas merencanakan, melaksanakan, The Sustainability Division is in charge to plan, execute, and
dan mengawasi inisiatif keberlanjutan perusahaan untuk monitor company’s sustainability initiatives to ensure positive
memastikan kontribusi positif terhadap lingkungan, contribution to the environment, community, and the economy,
masyarakat, dan ekonomi, serta mendukung pencapaian target as well as supporting the achievement of long-terms business
bisnis jangka panjang. targets.
Penunjukan Penanggung Jawab Keberlanjutan dilakukan The appointment of the Division Head refers to Financial
sesuai dengan Surat Edaran Otoritas Jasa Keuangan Services Authority Circular No. 16/SEOJK.04/2021 regarding
No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan the Format and Contents of Annual Report of Issuers and
Emiten atau Perusahaan Publik. Divisi ini bertanggung jawab Public Companies. This Division reports directly to the Board
langsung kepada Direksi, dan proses pengangkatan atau of Directors, and the appointment or dismissal process of the
pemberhentiannya dilakukan melalui Keputusan Direksi Division Head is done with Board of Directors Decree in line with
dengan persetujuan Dewan Komisaris sesuai mekanisme the company’s internal mechanism.
internal perusahaan.
Komposisi Composition
Struktur keanggotaan Divisi Keberlanjutan pertama kali The membership structure of the Sustainability Division was
ditetapkan pada 17 Oktober 2017 dan diperbaharui dengan first established on October 17, 2017 and was updated with the
keputusan terbaru Direksi pada 16 September 2023. latest Board of Directors Decree on September 16, 2023.
Pembina Direksi PT Sawit Sumbermas Sarana Tbk
Coach Board of Directors of PT Sawit Sumbermas Sarana Tbk
Ketua Divisi Chief Sustainability Officer
Division Head
Manajer • Manager QHSE System & Certification
Manager • Manager HCV-HCS, Traceability, ISH, RaCP, & Social
• Assistant Manager RSPO, Human Right, & System ISO
• Assistant Manager ISPO, ISCC & Fire Management
Asisten Manajer • Assistant Manager Traceability & Independent Smallholder
Assistant Manager • Assistant Manager Racp
• Assistant Manager HCV - HCS, Environment, Conservation & Waste
• Assistant Manager Communication Media, Budget, Reporting & Doc. Control
• Staff Certification, Human Right & System ISO
• Staff RSPO, Book & Claim
• Staff ISPO & ISCC
• Staff Fire Management
• Staff Social & Traceability
Staf • Staff Independent Smallholder Certification
Staffs • Staff RaCP (Salat Island & Petak Puti)
• Staff RaCP (Masoraian & Danau Seluluk)
• Staff Environment & Waste
• Staff HCV - HCS & Conservation
• Staff Environment & Waste Management
• Staff Administration, Budget, & Document Control
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PT Sawit Sumbermas Sarana Tbk.
Profil Kepala Divisi Keberlanjutan Sustainability Division Head Profile
Divisi Keberlanjutan dipimpin oleh Henky Satrio Wibowo, yang The Sustainability Division is led by Henky Satrio Wibowo, who
bertanggung jawab atas penerapan inisiatif keberlanjutan is responsible to implement the sustainability initiatives in the
dalam operasional bisnis Perseroan. Berikut informasi Company’s business operations. Following is the information on
mengenai Profil Kepala Divisi Keberlanjutan. the Profile of the Sustainability Division Head.
Henky Satrio Wibowo
Kepala Divisi Keberlanjutan
Sustainability Division Head
Warga Negara Indonesia, berusia 50 tahun, berdomisili di Pangkalan Bun, Indonesia.
Indonesian Citizen, 50 years old, domiciled in Pangkalan Bun, Indonesia.
Dasar Hukum Penunjukan Pengalaman Kerja
Legal Basis of Appointment Work Experience
Surat keputusan Direksi • Chief Sustainability Officer CBI Group PT Sawit Sumbermas Sarana Tbk (Upstream),
03/CEO/CBI-IN/XI/2023. PT Citra Borneo Utama Tbk (CBUT) (Refinery Downstream) and Other Unit Business;
• Corporate Affair Manager PT Jindal Stainless Indonesia;
Board of Directors Decree • Head of Sustainability and Stakeholders Relation Manager PT Toba Pulp Lestari Tbk;
03/CEO/CBI-IN/XI/2023. • Program Manager REDD+ (Reduce Emission from Deforestation and forest Degradation) at AMAN
(Aliansi Masyarakat Adat Nusantara/Indigenous People Alliance of Archipelago);
• Program Manager Business Ethics for Indonesia Business Links;
Keahlian • Program Manager SERU! Program for World Population Foundation Indonesia;
Expertise • Program Manager Advocacy for Coalition for Healthy Indonesia; serta
• National Project Coordinator/Communication Specialist for Aceh Reconstruction Radio Network di
Sustainability Report, Remediation and Banda Aceh.
compensation Plan - RSPO (RaCP-RSPO), • Chief Sustainability Officer CBI Group PT Sawit Sumbermas Sarana Tbk (Upstream),
Traceability, Biodiversity, ESG, Carbon PT Citra Borneo Utama Tbk (CBUT) (Refinery Downstream) and Other Business Unit;
Calculating based on DRAM and SRN, and • Corporate Affair Manager of PT Jindal Stainless Indonesia;
Human Right. • Head of Sustainability and Stakeholders Relation Manager of PT Toba Pulp Lestari Tbk;
• Program Manager REDD+ (Reduce Emission from Deforestation and forest Degradation) at
AMAN (Indigenous People Alliance of Archipelago);
Sertifikasi • Program Manager Business Ethics for Indonesia Business Links;
• Program Manager SERU! Program for World Population Foundation Indonesia;
Certification • Program Manager Advocacy for Coalition for Healthy Indonesia; and
• National Project Coordinator/Communication Specialist for Aceh Reconstruction Radio Network
• LAC ISO 45001: 2018 (Occupational at Banda Aceh.
Health and Safety - OH&S) (2024);
• Lead Auditor Certified ISPO (2023); Riwayat Pendidikan
• Training on Business and Human Rights
- IFCC Secretariat (2018); Education History
• Indonesia Forestry Certification
• Magister Management in Sustainability and Corporate Social Responsibility, Universitas Trisakti
Cooperation - Programme for the (2015); serta
Endorsement of Forest Certification • Sarjana Antropologi, Fakultas Sastra dan Ilmu Budaya, Universitas Gadjah Mada.
(IFCC-PEFC) (2018);
• Master of Management in Sustainability and Corporate Social Responsibility, Universitas
• Training on Indigenous People’s Trisakti (2015); and
Community-Based Monitoring and • Bachelor of Anthropology, Faculty of Letters and Cultural Science, Universitas Gadjah Mada.
Information System Training (CMBIS);
• Training of Trainers (ToT) On Advocacy, Rangkap Jabatan
Lobbying and Negotiation Skills in
Climate Change and REDD+ Negotiation;
Concurrent Position
• Passport to Success - conducted Tidak memiliki rangkap jabatan di perusahaan atau institusi lainnya.
by Indonesia Business Links, Youth Held no concurrent position in another company or institution.
Entrepreneur Start-Up Program (2012);
dan / and Keanggotaan Asosiasi
• Sustaining Competitive and Responsible
Enterprises (SCORE), Apindo and ILO
Association Membership
(2011).
• Member of Complaints Panel RSPO (2024);
• Member of Human Right Working Group RSPO (2024); dan / and
• Member of Task Force (Substantive Member) for Principles and Criteria RSPO (2024).
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Tata Kelola Perusahaan
Corporate Governance
Struktur Organisasi Divisi Keberlanjutan Sustainability Division Organizational
Structure
Susunan organisasi Divisi Keberlanjutan disusun dan ditetapkan The Sustainability Division organizational structure was
melalui Keputusan Direksi No. F-HRDGA.GN-001 tanggal prepared and established through the Board of Directors
31 Desember 2024 sebagai bagian dari penguatan tata kelola Decree No. F-HRDGA.GN-001 dated December 31, 2024 as
keberlanjutan perusahaan. a part of strengthening the company’s sustainability governance.
Direktur Utama
President Director
PT SSMS Tbk
Head of Sustainability
Division
Manager QHSE System Manager Environment,
& Certification Social & Biodiversity
Assistant Manager Assistant Manager
Assistant Manager Assistant Manager Assistant Manager
Engagement & Conservation &
Certification QHSE RaCP
Traceability Biodiversity
Staff Staff Staff Staff Staff
Staff
ISO 9001; 14001; Engagement & Environment & Project RaCP Salat Communication
Fire Management
& 45001 Traceability Waste Management Island & Petak Puti Media
Staff
Staff Staff Staff
Sustainability Staff Project RaCP
RSPO & SCCS Smallholder Admin, Budget, &
Coordinator HCV & HCS Masorayan &
Certification Certification Document Control
Danau Seluluk
Staff Sustainability
ISPO Certification & Foreman
Human Right (Under Operational)
Tugas dan Tanggung Jawab Sustainability Division Duties and
Divisi Keberlanjutan Responsibilities
Tugas dan tanggung jawab Divisi Keberlanjutan diungkapkan The Sustainability Division duties and responsibilities are
sebagai berikut. disclosed as follows.
1. Memastikan program sertifikasi ISO 9001:2015, ISO 1. Ensuring that the ISO 9001:2015, ISO 14001:2018, ISO
14001:2018, ISO 45001:2018, Supply Chain Certification 45001:2018, Supply Chain Certification Standard (SCCS),
Standard (SCCS), International Sustainability and Carbon International Sustainability and Carbon Certification (ISCC),
Certification (ISCC), serta Bisnis dan Hak Asasi Manusia as well as Business and Human Rights International
(BHRISC) berjalan sesuai dengan strategi yang telah Standard for Certification (BHRISC) comply with the set
ditetapkan. strategy.
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PT Sawit Sumbermas Sarana Tbk.
2. Memastikan program sertifikasi RSPO dan ISPO bagi 2. Ensuring that the RSPO and ISPO certification programs for
Perseroan, plasma, dan perkebunan berjalan sesuai the Company, plasma and plantations comply with the set
strategi yang telah ditetapkan. strategy.
3. Memastikan implementasi Sistem Manajemen ISO 3. Ensuring the implementation of Management Systems ISO
9001:2015, ISO 14001:2018, ISO 45001:2018, SCCS, 9001:2015, ISO 14001:2018, ISO 45001:2018, SCCS, ISCC,
ISCC, BHRISC, serta Komunitas Sosial dan Manajemen BHRISC, as well as Social Community and Fire Management
Kebakaran.
4. Memastikan program traceability system, pengelolaan 4. Ensuring that the traceability system program, the landscape
lanskap, kemitraan pelestarian hutan dan pemberdayaan management, the forest preservation partnership and
masyarakat (desa binaan), serta program konservasi community empowerment (assisted villages), as well as the
orangutan sesuai strategi yang telah ditetapkan. orangutan conservation program comply with set strategy.
5. Memastikan penerapan Kebijakan Keberlanjutan, 5. Ensuring that the Policies of Sustainability, Biodiversity,
Keanekaragaman Hayati; No Deforestation, No Peat, No Deforestation, No Peat, No Exploitation (NDPE); as well
No Exploitation (NDPE); serta High Conservation Value (HCV) as High Conservation Value (HVC) and High Carbon Stock
dan High Carbon Stock (HCS) di seluruh unit bisnis Perseroan. (HCS) are implemented in all business unit of the Company.
6. Memastikan sistem perhitungan dan pencatatan karbon 6. Ensuring that the carbon calculation and registration
pada unit bisnis Grup SSMS berjalan efekti. system in SSMS Group business units run effectively.
7. Bertanggung jawab langsung dalam menangani keluhan 7. Directly responsible for handling external complaints,
eksternal, permasalahan Lembaga Swadaya Masyarakat Non-Governmental Organization (NGO) issues, and
(LSM), serta keterlibatan dengan pembeli untuk isu engagement with buyers for sustainability issues.
keberlanjutan.
Program Pengembangan Kompetensi Competency Development Program
Sepanjang tahun 2024, Divisi Keberlanjutan mengikuti program Throughout 2024, the Sustainability Division participated in
pengembangan kompetensi untuk meningkatkan kapasitas dan competency development program to improve capacity and
efektivitas. Program yang diikuti sebagai berikut. effectivity. The Program participated in is as follows.
Nama dan Jabatan Materi Pendidikan/Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Education/Training Material Venue/Date Organizer
Jakarta,
LAC ISO 45001: 2018 (Occupational Health and Safety
4-8 Maret 2024 SGS Indonesia
Henky Satrio Wibowo (OH&S)
March 4-8, 2024
Kepala Divisi Keberlanjutan
Sustainability Division Head Jakarta,
Auditor ISPO
15-16 Agustus 2024 PT TSI Sertifikasi Internasional
ISPO Auditor
August 15-16, 2024
Pelaksanaan Tugas Implementation of Duty
Selama tahun 2024, Divisi Keberlanjutan berperan dalam Throughout 2024, the Sustainability Division engaged in various
berbagai inisiatif keberlanjutan di RSPO, antara lain: sustainability initiatives in RSPO, including:
1. RSPO - Complaint Panel; 1. RSPO - Complaint Panel;
2. RSPO - Indonesian Grower Caucus; 2. RSPO - Indonesian Grower Caucus;
3. RSPO Task Forces – Substantive; serta 3. RSPO Task Forces – Substantive; and
4. RSPO - Human Right Working Group. 4. RSPO - Human Right Working Group.
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Tata Kelola Perusahaan
Corporate Governance
Audit Internal
Internal Audit
Audit internal adalah aktivitas independen dan objektif yang Internal Audit is an independent and objective activities
memberikan keyakinan dan konsultasi untuk meningkatkan providing assurance and consultation to improve company’s
nilai serta kinerja operasional perusahaan. Audit ini dilakukan values and operational performance. This audit is carried out
secara sistematis dengan mengevaluasi dan memperbaiki systematically by evaluating and improving the effectiveness
efektivitas manajemen risiko, pengendalian internal, dan of risk management, internal control, and the corporate
proses tata kelola perusahaan. governance process.
Sebagai bagian dari upaya memastikan efektivitas audit internal, As part of the effort to ensure effectiveness of internal audit,
perusahaan memiliki Unit Audit Internal yang bertugas menguji the company has an Internal Audit Unit in charge of testing and
dan mengevaluasi pengendalian internal serta manajemen evaluating the internal control as well as the risk management
risiko sesuai kebijakan perusahaan. Pembentukan Unit Audit in accordance with company policies. The Internal Audit Unit
Internal ini mengacu pada Peraturan Otoritas Jasa Keuangan was established by referring to Financial Services Authority
No. 56/POJK.04/2015 tentang Pembentukan dan Pedoman Regulation No. 56/POJK.04/2015 on the Establishment and
Penyusunan Piagam Unit Audit Internal. Guidelines for the Preparation of the Internal Audit Unit Charter.
Pedoman Kerja Work Guidelines
Unit Audit Internal memiliki Piagam Audit Internal yang The Internal Audit Unit has Internal Audit Charter, ratified
disahkan pada 31 Juli 2019 dan dipublikasikan di situs web on July 31, 2019 and published in the Company’s website.
Perseroan. Piagam ini dievaluasi secara berkala untuk This Charter is evaluated periodically to adjust with current
menyesuaikan dengan kondisi terkini. Piagam tersebut menjadi conditions. The Charter is the reference for Internal Audit Unit
acuan bagi Unit Audit Internal dalam menjalankan tugas dan in implementing its duties and responsibilities for effective,
tanggung jawabnya agar pelaksanaan audit berjalan efektif, efficient, transparent, audit implementation, and in accordance
efisien, transparan, dan sesuai dengan ketentuan yang berlaku. with the applicable regulations.
2024 Annual Report 205
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PT Sawit Sumbermas Sarana Tbk.
Profil Kepala Unit Audit Internal
Profile of Head of Internal Audit Unit
Anjar Widiarso
Kepala Unit Audit Internal
Head of Internal Audit Unit
Warga Negara Indonesia, berusia 53 tahun, berdomisili di Pangkalan Bun, Indonesia.
Indonesian Citizen, 53 years old, domiciled in Pangkalan Bun, Indonesia.
Dasar Hukum Penunjukan Pengalaman Kerja
Legal Basis of Appointment Work Experience
Surat Keputusan Direktur Utama
• Plt. Kepala Departemen Internal Audit PT Sawit Sumbermas Sarana Tbk (2019-2022);
No. 0102/MMS-HRD/SKM/PKA/II/2022.
• Manager Internal Audit PT Sawit Sumbermas Sarana Tbk (2017-2019);
President Director Decree • Kepala Seksi Internal Audit PT Sawit Sumbermas Sarana Tbk (2012-2017);
No. 0102/MMS-HRD/SKM/PKA/II/2022. • Management Accountant PT Delta Djakarta Tbk (2011-2012);
• Senior Internal Auditor PT Delta Djakarta Tbk (2007-2011);
• Internal Auditor PT Delta Djakarta Tbk (2005-2007);
Keahlian • Staf Satuan Pengawasan Internal PT Indo Farma Tbk (2002-2005);
Expertise • Data Mining and Processing Data Support in Loan Outsourcing Division
PT Bank Danamon Indonesia Tbk (2000-2002); serta
Internal Audit, Risk Management, • Verificator (Internal Auditor) PT Bank Danamon Indonesia Tbk (1996-2000).
Financial Accounting, Data Analytics,
• Acting Head of Internal Audit Department of PT Sawit Sumbermas Sarana Tbk
Fraud Detection, serta Reporting & (2019-2022);
Documentation. • Internal Audit Manager of PT Sawit Sumbermas Sarana Tbk (2017-2019);
Internal Audit, Risk Management, • Section Head of Internal Audit of PT Sawit Sumbermas Sarana Tbk (2012-2017);
Financial Accounting, Data • Management Accountant of PT Delta Djakarta Tbk (2011-2012);
Analytics, Fraud Detection, as well • Senior Internal Auditor of PT Delta Djakarta Tbk (2007-2011);
• Internal Auditor of PT Delta Djakarta Tbk (2005-2007);
as Reporting & Documentation.
• Internal Audit Unit Staff of PT Indo Farma Tbk (2002-2005);
• Data Mining and Processing Data Support in Loan Outsourcing Division of
PT Bank Danamon Indonesia Tbk (2000-2002); and
Riwayat Pendidikan
• Verificator (Internal Auditor) of PT Bank Danamon Indonesia Tbk (1996-2000).
Education History
Sarjana Akuntansi, Universitas
Sertifikasi
Islam Indonesia, Yogyakarta.
Certification
Bachelor of Accounting, Universitas
Islam Indonesia, Yogyakarta. • Certified Professional Audit Manager (CPAM) Pusat Pengembangan Akuntansi &
Keuangan (PPA&K) (2022);
• Audit Intern Advance II Yayasan Pendidikan Internal Audit (YPIA) (2010);
Rangkap Jabatan • Audit Intern Advance I Yayasan Pendidikan Internal Audit (YPIA) (2008);
Concurrent Position • Effective Report Writing Yayasan Pendidikan Internal Audit (YPIA) (2007);
• Workshop SAP FI & CO Modules (2005); dan
Tidak memiliki rangkap jabatan di • Audit Intern Basic I Yayasan Pendidikan Internal Audit (YPIA) (2004).
perusahaan atau institusi lainnya. • Certified Professional Audit Manager (CPAM) Center for Accounting & Finance
Held no concurrent position in Development (PPA&K) (2022);
another company or institution. • Audit Intern Advance II Internal Audit Education Foundation (YPIA) (2010);
• Audit Intern Advance I Internal Audit Education Foundation (YPIA) (2008);
• Effective Report Writing Internal Audit Education Foundation (YPIA) (2007);
• Workshop SAP FI & CO Modules (2005); and
• Audit Intern Basic I Internal Audit Education Foundation (YPIA) (2004).
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Tata Kelola Perusahaan
Corporate Governance
Struktur Organisasi Unit Audit Internal Organizational Structure of Internal
Audit Unit
Keputusan Direksi No. F-HRDGA.GN-001 tanggal Board of Directors Decree No. F-HRDGA.GN-001 dated
31 Desember 2024 menetapkan susunan organisasi Unit December 31, 2024 established the organizational structure
Audit Internal sebagai bagian dari struktur perusahaan. Unit of Internal Audit Unit as part of the company structure.
Audit Internal secara langsung melapor dan bertanggung The Internal Audit Unit directly reports and responsible to
jawab kepada Direktur Utama, sesuai dengan ketentuan yang the President Director, in line with the provisions stated in
tercantum dalam struktur berikut. the following structure.
Department Head of
Internal Audit
Manager Internal Audit Manager Internal Audit
(Upstream) (Upstream)
ASSISTANT ASSISTANT ASSISTANT ASSISTANT ASSISTANT ASSISTANT
MANAGER MANAGER MANAGER MANAGER MANAGER MANAGER
INTERNAL AUDIT INTERNAL AUDIT INTERNAL AUDIT INTERNAL AUDIT INTERNAL AUDIT INTERNAL AUDIT
Staff Admin
Staff Auditor Staff Auditor Staff Auditor Staff Auditor Staff Auditor Staff Auditor Internal Audit
(Upstream)
Senior Manager
Manager
Assistant Manager
Assistant
Alur Pengangkatan/Pemberhentian Kepala Unit Audit Internal
Flow of Appointment/Dismissal of Head of Internal Audit Unit
1 2 3 4
Penyampaian usulan Dewan Komisaris Penetapan pengangkatan/ Menyampaikan laporan
pengangkatan/ memberikan persetujuan pemberhentian melalui mengenai pengangkatan/
pemberhentian Kepala dengan mempertimbangkan Surat Keputusan Direksi. pemberhentian Kepala
Unit Audit Internal kepada rekomendasi Komite Audit. Decision of appointment/ Unit Audit Internal kepada
Dewan Komisaris melalui The Board of dismissal by Board of Otoritas jasa Keuangan.
Komite Audit. Commissioners gives Directors Decree. Submit Report of the
Submission of proposed approval by considering Appointment/Dismissal
appointment/dismissal the recommendation of the of Head of Internal Audit
of Head of Internal Audit Audit Committee. Unit to Financial Services
Unit to the Board of Authority.
Commissioners through
Audit Committee.
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PT Sawit Sumbermas Sarana Tbk.
Sumber Daya Manusia dan Human Resources and
Sertifikasi Profesi Professional Certification
Hingga akhir 2024, jumlah anggota Unit Audit Internal Perseroan As of end of 2024, the Company’s Internal Audit Unit has 23
tercatat sebanyak 23 orang. Susunan ini terdiri dari seorang people. This composition consists of the Chairman, 2 Internal
Ketua, 2 Manajer Unit Audit Internal, 3 Kepala Seksi Unit Audit Audit Unit Manager, 3 Internal Audit Unit Section Head, 16
Internal, 16 Staf Auditor, dan 1 Administrasi. Beberapa anggota Auditor Staff, and 1 Administration. Members of the Internal
Unit Audit Internal telah memiliki sertifikat profesi, dengan Audit Unit who already have professional certificates are
rincian sebagai berikut. detailed below.
Jumlah Personil Audit Internal yang Memiliki
Sertifikasi Profesi Dikeluarkan oleh Sertifikasi Profesi
Professional Certification Issued by Number of Internal Audit Personnel Obtaining
Professional Certification
Yayasan Pendidikan Internal Audit (YPIA)
Qualified Internal Auditor (QIA) 1
Internal Audit Education Foundation (YPIA)
Certified Professional Audit Badan Nasional Sertifikasi Profesi (BNSP)
1
Manager (CPAM) National Professional Certification Agency (BNSP)
Certified Internal Audit Officer Badan Nasional Sertifikasi Profesi (BNSP)
2
(CIAO) National Professional Certification Agency (BNSP)
Certified Practitioner of Internal Badan Nasional Sertifikasi Profesi (BNSP)
2
Audit (CPIA) National Professional Certification Agency (BNSP)
Associate Certified Competent Badan Nasional Sertifikasi Profesi (BNSP)
2
Internal Auditor (ACCIA) National Professional Certification Agency (BNSP)
Ikatan Akuntan Indonesia (IAI)
Chartered Accountant (CA) 1
Institute of Indonesia Chartered Accountants (IA)
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Unit Audit Internal Perseroan The duties and responsibilities of the Company’s Internal Audit
diungkapkan sebagai berikut. Unit are disclosed as follows.
1. Menyusun strategi dan rencana kerja audit tahunan serta 1. Develop an annual audit strategy and work plan, as well
pengembangan kemampuan dan keterampilan auditor as developing auditor capabilities and skills based on risk-
berdasarkan hasil analisis risiko (risk based audit) yang based audit faced by management in achieving the mission,
dihadapi manajemen dalam pencapaian misi, visi, strategi vision, company strategy and business strategy.
perusahaan dan strategi bisnis.
2. Menguji dan mengevaluasi pelaksanaan pengendalian 2. Test and evaluate the implementation of internal control
internal dan sistem manajemen risiko sesuai dengan and risk management systems in accordance with company
kebijakan perusahaan. policy.
3. Mempersiapkan dan melaksanakan audit ketaatan 3. Prepare and carry out the compliance audit on various
(compliance audit) terhadap berbagai ketentuan dan provisions and regulations, including company budgets and
peraturan termasuk anggaran dan target perusahaan. targets.
4. Mempersiapkan dan melaksanakan audit keuangan 4. Prepare and carry out financial audit on certain items to
(financial audit) atas pos-pos tertentu untuk mendukung support audits of financial statements by external auditors.
audit laporan keuangan oleh auditor eksternal.
5. Mempersiapkan dan melaksanakan audit operasional 5. Prepare and carry out operational audit (operational or
(operational atau management audit) untuk mengukur management audit) to measure the level of efficiency,
tingkat efisiensi, keefektifan, pelaksanaan kegiatan effectiveness, implementation of management activities in
manajemen dalam mencapai misi, tujuan dan strategi yang achieving the established mission, goals and strategies, as
telah ditetapkan serta tingkat operational excellency yang well as the expected level of operational excellence.
diharapkan.
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Tata Kelola Perusahaan
Corporate Governance
6. Mempersiapkan dan melaksanakan audit terhadap sistem 6. Prepare and carry out audit of management information
informasi manajemen. systems.
7. Mempersiapkan dan melaksanakan audit khusus 7. Prepare and carry out special audit (investigative audit),
(investigative audit), terutama atas penugasan dari Chief especially on assignment from Chief Executive Officer
Executive Officer dan/atau Dewan Komisaris dan permintaan and/or Board of Commissioners and at the request of
manajemen atas persetujuan Chief Executive Officer. management with the approval of Chief Executive Officer.
8. Mempersiapkan dan melaksanakan audit pasif (desk audit) 8. Prepare and carry out passive audit (desk audit) of
terhadap laporan aktivitas manajemen. management activity reports.
9. Melakukan pemantauan dan pengecekan atas pelaksanaan 9. Monitoring and checking the implementation of follow up
tindak lanjut (corrective action) atas hasil internal audit (corrective action) on the results of internal and external
maupun eksternal. audit.
10. Memberikan masukan dalam penyempurnaan sistem, 10. Provide input in the improvement of systems, procedures,
prosedur, anggaran dan kebijakan yang diperlukan budgets and policies needed to achieve efficiency and
bagi tercapainya efisiensi dan keefektifan kegiatan dan effectiveness of activities and internal controls so that they
pengendalian internal sehingga selaras dengan misi dan are in line with the company’s mission, goals and strategy.
tujuan serta strategi perusahaan.
11. Melakukan dan memberikan kontribusi untuk peningkatan 11. Conducting and contributing to the improvement of effective
pengendalian yang efektif dengan meninjau dan control by reviewing and evaluating the internal control on
mengevaluasi pengendalian internal pada semua unit all of the business units within the company.
kegiatan di lingkungan perusahaan.
12. Melakukan evaluasi dan memberikan kontribusi pada 12. Evaluate and contribute to the improvement of the risk
peningkatan proses manajemen risiko dengan membantu management process by helping the company identify and
perusahaan mengidentifikasi dan mengevaluasi eksposur evaluate significant risk exposures.
risiko yang signifikan.
13. Menilai dan membuat rekomendasi untuk peningkatan 13. Assess and make recommendations to the improvement of
proses governance. the governance processes.
14. Mengevaluasi kecukupan dari indikator pengukuran kinerja 14. Evaluate the adequacy of the performance measurement
yang digunakan. indicators used.
15. Menyusun dan menyempurnakan standar kerja internal 15. Develop and improve internal audit work standards and
audit dan panduan internal audit perusahaan. company internal audit guidelines.
16. Melakukan koordinasi kegiatan internal audit dengan 16. Coordinate internal audit activities with the activities of
kegiatan unit-unit manajemen lain di lingkungan other management units within the company.
perusahaan.
17. Menyampaikan laporan hasil audit, rekomendasi perbaikan 17. Submit audit results report, improvement recommendations
dan tindak lanjut yang telah, sedang dan/atau belum and follow-up actions that have been done, on progress
dilaksanakan manajemen kepada Direktur Utama dengan and/or not yet implemented by the management to the
tembusan kepada Dewan Komisaris. President Director with a copy to Board of Commissioners.
18. Memantau, menganalisa, dan melaporkan pelaksanaan 18. Monitor, analyze, and report the implementation of the
tindak lanjut perbaikan yang telah disarankan. recommended follow-up improvements.
19. Bekerja sama dan memiliki arus koordinasi kerja dengan 19. Cooperate and establish work coordination flow with the
Komite Audit. Audit Committee;.
20. Melakukan pemeriksaan khusus apabila diperlukan. 20. Carry out special inspections if necessary.
21. Secara berkala, menyusun program untuk mengevaluasi 21. Periodically, prepare a program to evaluate the quality of
mutu kegiatan internal audit yang dilakukan dan internal audit activities carried out and submit progress
menyampaikan laporan kemajuan pelaksanaan tugas dan reports on the implementation of audit duties and functions
fungsi audit kepada Direktur Utama. to the President Director.
22. Berkoordinasi dengan pihak eksternal berdasarkan 22. Coordinate with external parties based on assignments
penugasan dari Direktur Utama dalam kaitannya dengan from the President Director in relation to supervisory duties
tugas-tugas pengawasan di perusahaan. in the company.
23. Menyelenggarakan administrasi (back office) untuk 23. Organizing administration (back office) to support orderly
mendukung tertib administrasi dan pelaporan hasil audit administration and reporting of internal audit results.
internal audit.
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PT Sawit Sumbermas Sarana Tbk.
Kode Etik Auditor Internal Internal Auditor Code of Ethics
Kode Etik Auditor Internal Perseroan mengacu pada Kode The Company’s Internal Auditor Code of Ethics refers to the Code
Etik dari The Institute of Internal Auditors, yang memuat of Ethics of The Institute of Internal Auditors, which contains
standar perilaku sebagai panduan dalam menjalankan the standards of conduct as guidelines in carrying out the
praktik audit internal. Kode Etik ini memastikan Auditor internal audit practices. This Code of Ethics ensures all Internal
Internal melaksanakan tugas secara profesional, objektif, dan Auditors perform their duties professionally, objectively, and
berintegritas. with integrity.
Integritas Menunjukkan kejujuran, obyektivitas, dan kesungguhan dalam melaksanakan tugas, serta taat hukum dan etika Perseroan.
Integrity Demonstrate honesty, objectivity, and sincerity in carrying out the duties, as well as obeying the law and ethics of the Company.
Tidak melakukan kegiatan yang dapat berpotensi/menimbulkan konflik dengan kepentingan Perusahaan, tidak menerima
sesuatu dalam bentuk apa pun dari auditee dan pihak lain yang terkait dengan pekerjaan audit, mengungkapkan semua fakta
Objektivitas penting dan material serta tidak menutupi adanya praktik-praktik yang melanggar hukum.
Objectivity Not doing activities that can potentially/cause conflict with the Company’s interests, not accepting anything in any form from the
auditee and other parties related to the audit, disclosing all important and material facts and not covering up the existence of
unlawful practices.
Bersikap hati-hati dan bijaksana dalam menggunakan informasi yang diperoleh, selalu menjaga kerahasiaan data dan informasi
terkait dengan pelaksanaan tugasnya, serta tidak menggunakan informasi untuk keuntungan pribadi atau kelompok yang dapat
Kerahasiaan menimbulkan kerugian Perseroan.
Confidentiality Exercise caution and prudence in using the information obtained, always maintain the confidentiality of data and information
related to the implementation of its duties and not using the information for the interests of personal or group that can be
detrimental to the Company.
Melaksanakan setiap penugasan dengan menggunakan pengetahuan, keahlian, pengalaman, dan kompetensi profesional yang
Kompetensi dimiliki, senantiasa meningkatkan kompetensi serta efektivitas dan kualitasnya secara berkelanjutan.
Competency Carry out each assignment by utilizing the knowledge, expertise, experience, and professional competence, always improving
their competence and effectiveness and quality on an ongoing basis.
Sistem Informasi Manajemen Audit Audit Management Information System
Sistem Informasi Manajemen Audit dirancang untuk mendukung The Audit Management Information System is designed to
proses audit internal dengan menyediakan alat dan teknologi support the internal audit process by providing the tools and
yang memungkinkan pengelolaan data, pemantauan, dan technologies that allow efficient data management, monitoring,
pelaporan audit secara efisien. Sistem ini mendukung auditor and audit reporting. This system supports the internal auditors
internal dalam seluruh siklus audit, mulai dari perencanaan, throughout the entire audit cycle, from planning and execution
pelaksanaan, hingga tindak lanjut temuan. to follow-up on the findings.
Pada tahun 2024, Perseroan belum memiliki sistem ini. As of 2024, the Company did not have this system yet. However,
Namun, Unit Audit Internal sedang mengkaji implementasi currently the Internal Audit Unit is evaluating implementation
dan pengesahan sistem untuk memastikan penerapannya pada and approval of the system to ensure its deployment next year.
tahun mendatang.
Metodologi Audit Audit Methodology
Unit Audit Internal menerapkan metodologi audit berbasis risiko The Internal Audit Unit is using the risk-based audit methodology,
(risk based audit) yang digunakan sejak tahap perencanaan audit since the planning stage of annual audit, audit implementation,
tahunan, pelaksanaan audit, hingga pelaporan. Penilaian risiko to reporting. Risk assessments are conducted comprehensively,
dilakukan secara menyeluruh, mencakup unit kerja di kantor covering the work units located both at the head office as well as
pusat maupun unit bisnis. at the business units.
Rapat Meetings
Sepanjang tahun 2024, Unit Audit Internal telah melakukan Throughout 2024, the Internal Audit Unit held 4 meetings with
rapat dengan Direksi dan Dewan Komisaris sebanyak 4 kali dan the Board of Directors and Board of Commissioners, and 5
rapat dengan Komite Audit sebanyak 5 kali. meetings with the Audit Committee.
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Tata Kelola Perusahaan
Corporate Governance
Pengembangan Kompetensi Competency Development
Sepanjang tahun 2024, anggota Unit Audit Internal mengikuti Throughout 2024, the Internal Audit Unit members participated
program pengembangan kompetensi untuk meningkatkan in competency development programs to improve their capacity
kapasitas dan efektivitas. Program yang diikuti sebagai berikut. and effectiveness. The programs participated are as follows:
Nama dan Jabatan Materi Pendidikan/Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Education/Training Material Venue/Date Organizer
Workshop Sustainability Reporting:
Standards and Implementation & Update
Anjar Widiarso Jakarta, Ikatan Akuntan Indonesia (IAI)
Terkini ISSB Standards: IFRS S1 & S2
Kepala Unit Audit Internal 8-9 Agustus 2024 Institute of Indonesia Chartered
Workshop Sustainability Reporting: August 8-9, 2024 Accountants (IA)
Head of Internal Audit Unit
Standards and Implementation & Latest
Update of ISSB Standards: IFRS S1 & S2
Pusat Pengembangan Akuntansi & Keuangan
Ahmad Taufiq Bogor,
Audit Operasional & Assessment ACCIA (PPA&K)
22 April-2 Mei 2024
Manager Operational Audit & ACCIA Assessment Center for Accounting & Finance
April 22-May 2, 2024
Development (PPA&K)
Jakarta,
Sertifikasi QIA Manajerial Yayasan Pendidikan Internal Audit (YPIA)
19-28 Agustus 2024
QIA Managerial Certification Internal Audit Education Foundation (YPIA)
August 19-28, 2024
Besar Ardhi Nugraha Workshop Standar Audit & Code Ethic Profesi Jakarta,
Yayasan Pendidikan Internal Audit (YPIA)
Audit Standards & Professional Code of 4-5 September 2024
Manager Internal Audit Education Foundation (YPIA)
Ethics Workshop September 4-5, 2024
Workshop Internal Control Framework (COSO) Jakarta,
Yayasan Pendidikan Internal Audit (YPIA)
Internal Control Framework (COSO) 7-8 November 2024
Internal Audit Education Foundation (YPIA)
Workshop November 7-8, 2024
Pusat Pengembangan Akuntansi & Keuangan
Ramadhani Bogor,
Audit Operasional & Assessment ACCIA (PPA&K)
18-28 Juni 2024
Assistant Manager Operational Audit & ACCIA Assessment Center for Accounting & Finance
June 18-28, 2024
Development (PPA&K)
Pusat Pengembangan Akuntansi & Keuangan
Deneb Danuth Thahar Bogor,
Dasar-dasar Audit (PPA&K)
19-29 Februari 2024
Staff Basics of Auditing Center for Accounting & Finance
February 19-29, 2024
Development (PPA&K)
Pujiono Jakarta,
Certified Internal Audit Officer (CIAO) 9-12 Juli 2024 PPM Manajemen
Staff Auditor July 9-12, 2024
Victor Julianto Simanullang Jakarta,
Certified Internal Audit Officer (CIAO) 9-12 Juli 2024 PPM Manajemen
Staff July 9-12, 2024
Rinaldi Sinaga Jakarta,
Certified Practitioner of Internal Audit Yayasan Pendidikan Internal Audit (YPIA)
3-13 September 2024
Auditor Staff (CPIA) Internal Audit Education Foundation (YPIA)
September 3-13, 2024
Muhammad Irshan Kahfi Jakarta,
Certified Practitioner of Internal Audit Yayasan Pendidikan Internal Audit (YPIA)
3-13 September 2024
Staff (CPIA) Internal Audit Education Foundation (YPIA)
September 3-13, 2024
Pelaksanaan Tugas Implementation of Duty
Sepanjang tahun 2024, Unit Audit Internal telah melaksanakan Throughout 2024, the Internal Audit Unit has carried out audit
kegiatan audit dan konsultasi untuk memastikan kepatuhan dan and consulting activities to ensure compliance and operational
efektivitas operasional, dengan rincian sebagai berikut. effectiveness, with details as follows.
1. Meninjau, memperbaiki, dan menyusun SOP terkait 1. Reviewing, improving, and preparing SOP of procurement
pengadaan dan operasional, termasuk pengadaan Katu and operations, including Katu Galam procurement and
Galam dan prosedur ganti rugi lahan. land compensation procedure.
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2. Melakukan audit dan evaluasi prosedur pengelolaan kas 2. Conducting audit dan evaluating the cash management
untuk memastikan kepatuhan dan efektivitas tata kelola procedure to ensure compliance and effectiveness of
keuangan, seperti dalam pengelolaan uang kas di Yayasan financial governance, i.e. cash management in Abdul Rasyid
Abdul Rasyid. Foundation.
3. Meninjau SOP Engineering, terutama dalam proses 3. Reviewing Engineering SOP, particularly the Unstrip
sampling Unstrip Bunch di pabrik kelapa sawit untuk Bunch sampling process at the palm oil mill to ensure
memastikan efisiensi dan kepatuhan terhadap standar efficiency and adherence to operational standards .
operasional.
4. Mengawasi dan memperbaiki integrasi sistem antara data 4. Supervising and improving the system integration between
Weighbridge dan proses pembayaran di FFB Trading, guna the Weighbridge data and the payment process at FFB
memastikan keakuratan dan transparansi transaksi. Trading, to ensure transactions accuracy and transparency.
5. Mengkaji pemberian premi tetap bagi nakhoda dan ABK LCT 5. Reviewing fix premium provision for Captains and LCT Crew
di PKE, untuk memastikan kebijakan kompensasi berjalan at PKE, to ensure compensation policy is running according
sesuai standar dan transparan. to standard and transparent.
Jumlah Penugasan Number of Assignments
Sepanjang tahun 2024, Unit Audit Internal telah melaksanakan Throughout 2024, the Internal Audit Unit has carried out 118
118 penugasan, dengan rincian sebagai berikut. assignments, with details as follows.
No. Surat Penugasan Judul Penugasan
Letter of Assignment Assignment Subject
001/ST-IA/I/2024 General Audit Selangkun Mill
002/ST-IA/I/2024 General Audit Basarang Estate
003/ST-IA/I/2024 Pemeriksaan Pengadaan Galam Regional 3 / Procurement Examination Galam Regional 3
004/ST-IA/I/2024 General Audit Suja Estate
005/ST-IA/I/2024 General Audit Karang Taba Estate
006/ST-IA/I/2024 General Audit Multi Usaha Abadi
007/ST-IA/I/2024 Kehilangan TBS Maliku Estate / FFB Loss Maliku Estate
008/ST-IA/I/2024 General Audit Kondang Estate
009/ST-IA/I/2024 General Audit Sulung Estate
010/ST-IA/I/2024 General Audit Rangda Estate
011/ST-IA/I/2024 General Audit Tanjung Beringin Estate
012/ST-IA/I/2024 General Audit Departemen Plasma / General Audit Plasma Department
013/ST-IA/II/2024 General Audit PKS Malata / General Audit POM Malata
014/ST-IA/II/2024 General Audit Betawi Estate
015/ST-IA/II/2024 General Audit Pangkoh Estate
016/ST-IA/II/2024 General Audit PKS Sulung / General Audit POM Sulung
017/ST-IA/II/2024 General Audit PKS Nanga Kiu / General Audit POM Nanga Kiu
018/ST-IA/II/2024 General Audit Departemen Engineering / General Audit Engineering Department
019/ST-IA/III/2024 General Audit Limau 1 Estate
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No. Surat Penugasan Judul Penugasan
Letter of Assignment Assignment Subject
020/ST-IA/III/2024 Spesial Pencurian Solar GDE / Special Diesel Fuel Theft GDE
021/ST-IA/III/2024 General Audit Project PKS Pangkoh / General Audit Project POM Pangkoh
022/ST-IA/III/2024 General Audit Borneo Sawit Gemilang
023/ST-IA/III/2024 General Audit Training & Development
Pemeriksaan Pengaduan Karyawan (Kurang Saldo BPJS Ketenagakerjaan) /
024/ST-IA/III/2024
Examination on Employee Complaint (Minus Balance of BPJS Health)
Spesial Audit - Verifikasi Tower BTS Roboh- Pulau Estate /
025/ST-IA/III/2024
Special Audit – Verification of Collapsed BTS Tower – Pulau Estate
026/ST-IA/III/2024 General Audit Malata Estate
027/ST-IA/III/2024 General Audit Sumber Cahaya Mill
028/ST-IA/III/2024 General Audit Workshop Regional 4
029/ST-IA/III/2024 General Audit Bulking
030/ST-IA/III/2024 Special Audit - Dana BOS Department CSR / Special Audit BOS Fund CSR Department
031/ST-IA/IV/2024 Special Audit - Plasma Mitra Bina Suayap
032/ST-IA/IV/2024 General Audit Plasma Mitra Bina Suayap - Umpang Estate
033/ST-IA/IV/2024 General Audit Nanga Kiu Estate
034/ST-IA/IV/2024 General Audit Merambang Estate
General Audit Departemen Keuangan
035/ST-IA/IV/2024
General Audit Finance Department
036/ST-IA/IV/2024 General Audit Direktorat Sustainability / General Audit Sustainability Directorate
037/ST-IA/IV/2024 General Audit Departemen CSR / General Audit CSR Department
038/ST-IA/IV/2024 General Audit Sulung Research Station (SRS)
039/ST-IA/IV/2024 General Audit Limau 2 Estate
040/ST-IA/V/2024 General Audit Nanuah Estate
041/ST-IA/V/2024 General Audit Supply Chain Management (SCM)
042/ST-IA/V/2024 Special Audit - Pengupahan Sulung Estate / Special Audit – Compensation/Wage Sulung Estate
043/ST-IA/V/2024 General Audit Natai Baru Mill
044/ST-IA/V/2024 General Audit Sumber Cahaya Estate
046/ST-IA/V/2024 General Audit Kanamit Estate
047/ST-IA/V/2024 General Audit Bahaur Estate
048/ST-IA/V/2024 General Audit Natai Baru Estate
049/ST-IA/V/2024 General Audit Sepondam Estate
050/ST-IA/V/2024 General Audit Sungai Bulik Estate
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No. Surat Penugasan Judul Penugasan
Letter of Assignment Assignment Subject
051/ST-IA/V/2024 Spesial Audit - Verifikasi Kehilangan Solar / Special Audit – Verification of Diesel Fuel Loss
052/ST-IA/VI/2024 General Audit Pedongatan Estate
053/ST-IA/VI/2024 Spesial Audit - Verifikasi Material Return di CWS1 / Special Audit – Verification of Material Return at CWS1
054/ST-IA/VI/2024 General Audit Peron MUA Pangkoh / General Audit MUA Pangkoh Platform
055/ST-IA/VI/2024 General Audit PKS Kanamit / General Audit POM Kanamit
056/ST-IA/VI/2024 General Audit Suayap Estate
057/ST-IA/VI/2024 Special Audit Fuel Consumption Unit Sulung Estate
Special Audit - Verifikasi Pupuk Sumber Cahaya Estate /
058/ST-IA/VI/2024
Special Audit – Verification of Fertilizer Sumber Cahaya Estate
060/ST-IA/VI/2024 Special Audit PKS Kanamit / Special Audit POM Kanamit
061/ST-IA/VI/2024 General Audit Maliku Estate
062/ST-IA/VI/2024 General Audit Badirih Estate
063/ST-IA/VI/2024 General Audit PKS Kanamit / General Audit POM Kanamit
064/ST-IA/VII/2024 General Audit Batu Tunggal Estate
065/ST-IA/VII/2024 General Audit Departemen Marketing / General Audit Marketing Department
066/ST-IA/VII/2024 General Audit Suja Estate
067/ST-IA/VII/2024 General Audit Kanamit Estate
068/ST-IA/VII/2024 General Audit Bahaur Estate
069/ST-IA/VII/2024 Surprise Audit - Satuan Pengaman Regional 3 / General Audit Security Unit Regional 3
070/ST-IA/VII/2024 Surprise Audit Regional Office PT Menteng Kencana Mas
Special Audit Pengadaan & Distribusi Laterite Regional 3 /
071/ST-IA/VII/2024
Special Audit Procurement & Distribution of Laterite Regional 3
072/ST-IA/VII/2024 General Audit Umpang Estate
073/ST-IA/VII/2024 General Audit Karang Taba Estate
074/ST-IA/VII/2024 General Audit Suja Mill
075/ST-IA/VII/2024 General Audit Departemen Plasma / General Audit Plasma Department
Special Audit Pemeriksaan Grading Natai Baru Estate - Fendy Mahrum /
076/ST-IA/VIII/2024
Special Audit Examination of Grading Natai Baru Estate – Fendy Mahrum
Surprise Audit Grading TBS PKS Sungai Kuning – Kurniawan /
077/ST-IA/VIII/2024
Surprise Audit FFB Grading POM Sungai Kuning - Kurniawan
078/ST-IA/VIII/2024 Surprise Audit Grading TBS Eksternal PKS Sulung / Surprise Audit External FFB Grading POM Sulung
079/ST-IA/VIII/2024 Surprise Audit Grading TBS Eksternal PKS Suayap / Surprise Audit External FFB Grading POM Suayap
080/ST-IA/VIII/2024 Surprise Audit Grading TBS Eksternal PKS Nanga Kiu / Surprise Audit External FFB Grading POM Nanga Kiu
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No. Surat Penugasan Judul Penugasan
Letter of Assignment Assignment Subject
081/ST-IA/VIII/2024 Surprise Audit Grading TBS Eksternal PKS Malata / Surprise Audit External FFB Grading POM Malata
Surprise Audit Grading TBS Eksternal PKS Sumber Cahaya /
082/ST-IA/VIII/2024
Surprise Audit External FFB Grading POM Sumber Cahaya
083/ST-IA/VIII/2024 Surprise Audit Grading TBS Eksternal PKS Suja / Surprise Audit External FFB Grading POM Suja
084/ST-IA/VIII/2024 General Audit Tanjung Beringin Estate
085/ST-IA/VIII/2024 General Audit Gadabung Estate
086/ST-IA/VIII/2024 General Audit Betawi Estate
087/ST-IA/VIII/2024 Surprise Audit Pengelolaan Bibitan Regional 3 / Surprise Audit Nursery Management Regional 3
088/ST-IA/VIII/2024 General Audit Limau 1 Estate
089/ST-IA/VIII/2024 General Audit PT MUA
090/ST-IA/IX/2024 General Audit Departemen GAL & Land Clearing / General Audit GAL & Land Clearing Department
091/ST-IA/IX/2024 General Audit Central Workshop Regional 3
092/ST-IA/IX/2024 General Audit Pulau Estate
093/ST-IA/IX/2024 General Audit Malata Estate
094/ST-IA/IX/2024 General Audit HPH Wilayah 1 & 2 / General Audit HPH Area 1 & 2
095/ST-IA/IX/2024 General Audit Batu Tunggal Estate
096/ST-IA/X/2024 Special Audit BHE, RO3, GDE
097/ST-IA/X/2024 General Audit Kenambui Estate
098/ST-IA/X/2024 General Audit Departemen Perizinan Regional 3 / General Audit Licensing Department Regional 3
099/ST-IA/X/2024 General Audit Nanga Kiu Estate
100/ST-IA/X/2024 Special Audit Hydraulic Breaker Sungai Bulik Estate
101/ST-IA/X/2024 General Audit PT Citra Borneo Indah
102/ST-IA/X/2024 General Audit CWS Sulung
103/ST-IA/X/2024 Surprise Audit Cash Opname Regional 2
104/ST-IA/XI/2024 General Audit Selangkun Estate
105/ST-IA/XI/2024 General Audit Merambang Estate
106/ST-IA/XI/2024 General Audit Departemen GAL Regional 3 / General Audit GAL Department Regional 3
107/ST-IA/XI/2024 Special Audit Pencurian Solar Kenambui Estate / Special Audit Diesel Fuel Theft Kenambui Estate
108/ST-IA/XI/2024 General Audit Rungun Estate
109/ST-IA/XI/2024 Special Audit Penggelapan Solar Umpang Estate / Special Audit Diesel Fuel Embezzlement Umpang Estate
110/ST-IA/XI/2024 Special Audit Pencurian TBS Bengaris Estate / Special Audit FFB Theft Bengaris Estate
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No. Surat Penugasan Judul Penugasan
Letter of Assignment Assignment Subject
Spesial Audit - Verifikasi Dana Potongan Upah Karyawan Malata Estate /
111/ST-IA/XI/2024
Special Audit Verification of Employee Wage Deduction Malata Estate
112/ST-IA/XI/2024 General Audit Batu Kotam Estate
113/ST-IA/XI/2024 Surprise Audit - Pemeriksaan Implementasi PMMP / Surprise Audit – Examination of PMPP Implementation
114/ST-IA/XI/2024 General Audit Suayap Estate
115/ST-IA/XI/2024 General Audit Bengaris Estate
116/ST-IA/XII/2024 General Audit Limau Dua Estate
117/ST-IA/XII/2024 Surprise Audit - Pemeriksaan Implementasi PMMP / Surprise Audit – Examination of PMPP Implementation
118/ST-IA/XII/2024 Review VRA Central Polibun Regional 2
Special Audit Pembayaran Ganti Rugi Lahan dan Tanam Tumbuh di PT SYK /
119/ST-IA/XII/2024
Special Audit Compensation Payment Land and Crops at PT SYK
120/ST-IA/XII/2024 General Audit Central Polibun Regional 2
Jumlah Konsultasi
Number of Consultations
Judul Konsultasi
Consultation Subject
Konsultasi Pembuatan SOP Pengadaan Katu Galam di Regional 3 Consultation on SOP Making for Katu Galam Procurement in Regional 3
Konsultasi Prosedur Pengelolaan Uang Kas di Yayasan Abdul Rasyid Consultation on Cash Management Procedures at Abdul Rasyid Foundation
Konsultasi SOP Ganti Rugi Lahan Consultation on SOP for Land Compensation
Meninjau SOP Engineering Terkait Prosedur Sampling Unstrip Bunch di Review of Engineering SOP for Unstrip Bunch Sampling Procedures at
Pabrik Kelapa Sawit Palm Oil Mill
Konsultasi Perbaikan Integrated System Antara Data Weighbridge dengan Consultation on Improvement of Integrated System Between Weighbridge
Pembayaran di FFB Trading Data and Payment at FFB Trading
Konsultasi Perbaikan Pemberian Premi Tetap Nakhoda dan ABK LCT di Consultation on Improvement of Fix Premium Provision for Captains and
PKE LCT Crew at PKE
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Tata Kelola Perusahaan
Corporate Governance
Sistem Pengendalian Internal
Internal Control System
Sistem pengendalian internal adalah mekanisme dan proses The internal control system is a mechanism and process
yang dirancang untuk membantu perusahaan mencapai tujuan designed to assist the company in achieving its operational
operasional, memastikan keandalan pelaporan keuangan, dan goals, ensuring reliable financial reports, and to comply with
mematuhi kebijakan serta peraturan yang berlaku. Sistem ini applicable policies and regulations. This system involves all
melibatkan seluruh tingkatan organisasi, mulai dari karyawan organizational levels, from employees to the Board of Directors,
hingga Direksi, guna meminimalkan risiko, mendukung to minimize risks, supporting an efficient and safe operations,
operasional yang efisien dan aman, serta memastikan as well as ensuring protection of the assets and stakeholders’
perlindungan terhadap aset dan kepercayaan pemangku trust.
kepentingan.
Perseroan secara aktif mengembangkan dan memperkuat sistem The Company is actively developing and strengthening the
pengendalian internal sesuai dengan Pedoman GCG dan standar internal control system in accordance with the GCG Guidelines
internasional yang diakui, seperti kerangka kerja yang dirumuskan and recognized international standard, such as the framework
oleh The Committee of Sponsoring Organizations of the Treadway issued by The Committee of Sponsoring Organizations (COSO).
Commission (COSO). Dalam implementasinya, Dewan Komisaris In the implementation, the Board of Commissioners and Board
dan Direksi berperan dalam pengawasan dan evaluasi untuk of Directors play a role in the supervision and evaluation to
memastikan proses bisnis berjalan sesuai dengan prinsip GCG. ensure that the business process is in line with GCG principles.
Kesesuaian Sistem Pengendalian Conformity Between Internal Control
Internal dengan COSO System and COSO
Berdasarkan ketentuan COSO, implementasi pengendalian Based on COSO’s provisions, the implementation of internal
internal di Perseroan bertujuan untuk mendukung kebutuhan control in the Company aims to support operational, reporting,
operasional, pelaporan, dan kepatuhan. Tujuan operasional and compliance needs. The operational purpose is focused on
difokuskan pada efektivitas dan efisiensi kegiatan bisnis. Tujuan effectiveness and efficiency of business activities. Reporting
pelaporan terkait penyusunan laporan keuangan yang andal, purpose relates to the preparation of reliable, timely, and
tepat waktu, dan transparan sesuai standar yang berlaku. transparent financial statements under the applicable
Sementara itu, tujuan kepatuhan menitikberatkan pada standards. Meanwhile, compliance purpose prioritizes the
kepatuhan terhadap hukum dan peraturan. compliance with laws and regulations.
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Adapun unsur pengendalian internal sesuai dengan kerangka The internal control element according to COSO framework,
COSO meliputi: including as follows:
1. Lingkungan pengendalian; 1. Control environment;
2. Penilaian risiko; 2. Risk assessment;
3. Kegiatan pengendalian; 3. Control activities;
4. Informasi dan komunikasi; serta 4. Information and communication; and
5. Kegiatan pemonitoran. 5. Monitoring activities.
Perseroan menerapkan kelima unsur tersebut dalam proses The Company implements all five elements in the business
bisnis melalui 5 komponen utama, yaitu: process through 5 main components, namely:
1. Pengawasan oleh manajemen dan budaya pengendalian; 1. Supervision by management and control culture;
2. Identifikasi dan penilaian risiko; 2. Risk identification and assessment;
3. Kegiatan pengendalian dan pemisahan fungsi; 3. Control activities and segregation of functions;
4. Sistem akuntansi, informasi, dan komunikasi; dan 4. Accounting, information, and communication systems; and
5. Kegiatan pemantauan dan tindakan koreksi penyimpangan/ 5. Monitoring activities and actions to correct deviations/
kelemahan. weaknesses.
Sistem pengendalian internal Perseroan dirancang untuk The Company’s internal control system is designed to ensure
memastikan ketepatan data akuntansi, meningkatkan efisiensi accuracy of accounting data, increasing operational efficiency,
operasional, dan menjamin kepatuhan terhadap kebijakan serta and ensuring compliance with the applicable policies and
peraturan yang berlaku. Komite Audit bertugas memantau dan regulations. The Audit Committee is tasked to monitor and
mengevaluasi penerapan pengendalian internal agar sistem evaluate the internal control implementation so the system
berjalan efektif dan mampu memitigasi risiko di seluruh can runs effectively and able to mitigate risk in all company
lingkungan perusahaan. environment.
Dalam menjalankan tanggung jawab tersebut, Komite Audit In carrying out the responsibilities, Audit Committee performs
melakukan berbagai aktivitas yang mencakup: several activities, including:
1. Analisis atas setiap risiko korporasi dan pelaksanaan 1. Analysis of every corporate risk and implementation of risk
manajemen risiko oleh Direksi; management by the Board of Directors;
2. Evaluasi Rencana Kerja dan pelaksanaan audit internal; 2. Work Plan Evaluation and implementation of internal audit;
3. Pengkajian atas status pelaksanaan rekomendasi 3. Review the implementation status of significant internal
yang signifikan mengenai pengendalian internal yang control recommendation submitted by internal and external
disampaikan auditor internal dan eksternal; auditors;
4. Penelaahan informasi keuangan yang akan dipublikasikan 4. Review the financial information to be published by
oleh Perseroan, yakni Laporan Keuangan, proyeksi the Company, such as Financial Statements, financial
keuangan, dan informasi keuangan lainnya melalui projections and other financial information through various
berbagai kegiatan, seperti: activities, such as:
a. Menelaah Laporan Keuangan Interim untuk memastikan a. Review the Interim Financial Statements to ensure
laporan tersebut sudah wajar, mencerminkan hasil the fairness of the statements, reflecting the actual
bisnis yang nyata, dan fluktuasi yang signifikan, jika business results, and significant fluctuations, if any,
ada, selaras dengan kondisi industri dan perekonomian in line with the general conditions of the industry and
secara umum; economic;
b. Memahami isu-isu signifikan yang berkaitan dengan b. Understand the significant issues related to reporting
pelaporan dan akuntansi, termasuk peraturan dan and accounting, including the latest regulations and
pernyataan terbaru dari ahli/profesional yang dapat statements from experts/professionals that can be
diterapkan di Perseroan, dan secara material dapat implemented in the Company, and can materially affect
memengaruhi Laporan Keuangan; the Financial Statements;
c. Melakukan penelaahan untuk memastikan auditor c. Conduct a review to ensure that the external auditor
eksternal melaksanakan pemeriksaan yang memadai carries out adequate audits by:
dengan:
1) Menelaah ruang lingkup pekerjaan audit, termasuk 1) Reviewing the scope of audit work, including
staffing, jadwal, dan lingkup pengujian; staffing, schedule, and scope of testing;
2) Memantau untuk memastikan pemeriksaan telah 2) Monitoring to ensure audits have been carried out
dilakukan dengan objektif, sesuai standar audit objectively, in accordance with applicable auditing
yang berlaku; standards;
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d. Menelaah kepatuhan Perseroan terhadap peraturan d. Examine Company’s compliance with the capital
perundang-undangan pasar modal dan peraturan market laws and regulations and other laws and other
perundang-undangan lain yang berlaku serta memiliki applicable regulations and have an impact on the
dampak pada kegiatan Perseroan, dengan: Company’s activities, by:
1) Memahami peraturan perundang-undangan 1) Understanding the laws and regulations that
yang memiliki dampak signifikan pada kegiatan have a significant impact on Company’s activities,
Perseroan, menelaah sistem dan prosedur untuk reviewing the systems and procedures to ensure
memastikan kepatuhan Perseroan terhadap Company’s compliance with the applicable laws and
peraturan perundang-undangan yang berlaku; regulations;
2) Menelaah isu hukum dan peraturan yang dilaporkan 2) Reviewing the legal and regulatory issues reported
oleh Penasihat Hukum Perusahaan, Auditor by Company’s Legal Counsel, External Auditor,
Eksternal, Auditor Internal, dan Divisi Hubungan Internal Auditor, and Investor Relations Division, as
Investor, serta isu-isu yang dipublikasikan pada well as issues published in the newspapers or other
surat kabar atau media lainnya; serta media; and
5. Melakukan penelaahan dan melaporkan kepada Dewan 5. Review and report to Board of Commissioners regarding
Komisaris terkait pengaduan yang diterima soal perusahaan, complaints received about the Company, and submitting the
serta kemudian menyampaikan rekomendasinya pada recommendations to the Board of Commissioners, in terms
Dewan Komisaris, dalam hal pelaksanaan tata kelola of the implementation of good corporate governance and
perusahaan yang baik dan melakukan peninjuan atas reviewing the implementation of responsibilities in relation
pelaksanaan tanggung jawab sehubungan dengan to management of financial records, internal audit system,
pengelolaan pencatatan keuangan, sistem internal audit, external reports, external audit function, and the process of
laporan eksternal, fungsi audit eksternal, dan proses Company’s business activities, as well as compliance with
kegiatan usaha Perseroan serta kepatuhan terhadap hukum the laws and company policies, as well as the applicable
dan kebijakan perusahaan serta perundang-undangan yang laws and regulations.
berlaku.
Tinjauan atas Efektivitas Sistem Review of the Effectiveness of the
Pengendalian Internal Internal Control System
Pada tahun 2024, Unit Audit Internal Perseroan telah In 2024, the Company’s Internal Audit Unit has carried out
melaksanakan evaluasi pengendalian internal yang mencakup internal control evaluation which includes operational audit
audit operasional dan pengendalian atas Laporan Keuangan, and control of the Financial Statements, by involving the Board
dengan melibatkan Dewan Komisaris dan Direksi. Hasil of Commissioners and Board of Directors. The evaluation
evaluasi menunjukkan bahwa sistem pengendalian internal results show that the Company’s internal control system have
Perseroan berjalan efektif, sebagaimana dibuktikan melalui run effectively, as proven with the unqualified opinion from the
opini wajar tanpa pengecualian dari auditor independen atas independent auditor on the Company’s Financial Statements.
Laporan Keuangan Perseroan. Evaluasi ini memberikan This evaluation have provided confidence for the management,
keyakinan kepada manajemen, Pemegang Saham, dan Shareholders, and other stakeholders on the achievement of
pemangku kepentingan lainnya mengenai pencapaian tujuan business objectives and continuity. The Company is committed
dan keberlanjutan usaha. Perseroan berkomitmen untuk to keep improving the effectiveness of this system to ensure
terus meningkatkan efektivitas sistem ini guna mendukung target achievement in the future.
pencapaian target di masa mendatang.
Pernyataan Kecukupan Pengendalian Statement of Adequacy of Internal
Internal Control
Perseroan berkomitmen memastikan sistem pengendalian The Company is committed to ensure that the adequacy of
internal yang diterapkan telah memadai dalam mendukung internal control system to support the achievement of business
pencapaian tujuan bisnis dan kepatuhan terhadap regulasi. objectives and regulatory compliance. The Board of Directors is
Direksi bertanggung jawab atas penerapan sistem ini, responsible for implementing this system, while the Board of
sementara Dewan Komisaris, dengan dukungan Komite Audit, Commissioners, supported by Audit Committee, is monitoring
mengawasi dan memastikan bahwa setiap aktivitas berjalan and ensuring that all of the activities are running in accordance
sesuai prinsip tata kelola yang baik dan regulasi yang berlaku. with the good governance principle and applicable regulations.
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Manajemen Risiko
Risk Management
Perseroan memandang manajemen risiko sebagai fondasi The Company views risk management as important foundation
penting dalam menjaga stabilitas dan memastikan in maintaining stability and ensuring business continuity. With
keberlanjutan usaha. Melalui pendekatan yang terstruktur, a structured approach, every potential risk is identified and
setiap potensi risiko diidentifikasi dan dikelola secara managed in an integrated manner in the entire business lines.
terintegrasi di seluruh lini bisnis. Komitmen ini mencerminkan This commitment reflects the Company’s efforts in facing the
upaya Perseroan dalam menghadapi tantangan, memitigasi challenges, mitigating the risks, and maximizing opportunities
risiko, dan memaksimalkan peluang untuk mendukung to support the achievement of company’s vision and mission.
pencapaian visi dan misi perusahaan.
Gambaran Umum General Overview
Sistem manajemen risiko diterapkan secara terintegrasi di The risk management system is implemented in an integrated
seluruh lini bisnis untuk mengidentifikasi, mengelola, dan manner in the entire business lines to identify, manage, and
memitigasi berbagai risiko yang dapat memengaruhi kinerja mitigate various risks that may impact the business’ performance
dan keberlanjutan usaha. Langkah ini tidak hanya berfokus and sustainability. This measure not only focus on the protection
pada perlindungan aset perusahaan, tetapi juga membuka of company assets, but also opens up opportunities to improve
peluang untuk meningkatkan efisiensi dan daya saing di tengah the efficiency and competitiveness amidst the market dynamics.
dinamika pasar.
Manajemen bertanggung jawab memastikan setiap risiko The management is responsible to ensure that every risk is
dipantau dan dievaluasi secara berkala, sehingga kebijakan monitored and evaluated periodically, allowing the policies
yang diambil selalu relevan dengan kondisi terkini. Proses ini taken to be constantly relevant with the current conditions.
dilakukan secara sistematis dengan melibatkan seluruh unit This process is carried out systematically by involving all of the
kerja, yang memungkinkan risiko diidentifikasi lebih cepat dan work units, allowing faster identification of the risks and the
mitigasi dilakukan secara efektif. mitigation is carried out effectively.
Sebagai bagian dari penguatan budaya sadar risiko, Perseroan As part of the strengthening of the risk-awareness culture,
aktif mendorong keterlibatan karyawan dalam proses the Company is actively encouraging employee involvement
pengelolaan risiko. Melalui program edukasi dan sosialisasi in the risk management process. With continuous education
yang berkelanjutan, karyawan dibekali dengan pemahaman and socialization programs, employees are equipped with the
untuk mengidentifikasi potensi risiko dan berkontribusi dalam understanding required to identify potential risks and contribute
pelaporan serta penanganannya. in the reporting and handling.
Sementara itu, Kepala Departemen Manajemen Risiko Meanwhile, Head of the Risk Management Department plays a
berperan sebagai koordinator utama dalam memastikan sistem key role as the lead coordinator in ensuring the system operates
ini berjalan sesuai dengan kebijakan yang telah ditetapkan dan in accordance with the established policies and in line with the
sejalan dengan arah strategis perusahaan. Dengan struktur company’s strategic direction. With this structure in place, the
ini, Perseroan yakin dapat mengelola risiko secara efektif dan Company is confident to be able to manage the risks effectively
mendukung pertumbuhan usaha yang berkelanjutan. and support sustainable business growth.
Risiko Utama yang Dihadapi dan Mitigasi Main Risks and Its Mitigations
Perseroan telah mengidentifikasi dan memetakan seluruh risiko The Company has identified and mapped all of the existing risks,
yang ada, serta menentukan risiko yang berdampak signifikan as well as determining the risks that have a significant effect
terhadap kelangsungan usaha. Risiko-risiko ini dianalisis, dan on the business continuation. These risks are analyzed, and the
strategi mitigasi disusun untuk mengurangi potensi dampaknya. mitigation strategies are developed to minimize its potential
Berikut adalah profil risiko utama Perseroan di tahun 2024. impact. Here is the Company’s main risk profile in 2024.
220 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Jenis Risiko Mitigasi Risiko
Risk Type Risk Mitigation
Risiko Keuangan / Financial Risk
Risiko Mata Uang Asing / Foreign Currency Risk
Risiko nilai tukar mata uang asing terjadi karena transaksi penjualan dan Perseroan tidak memiliki kebijakan formal lindung nilai terkait eksposur
biaya beberapa pembelian menggunakan mata uang asing (terutama valuta asing, namun secara berkelanjutan memantau risiko nilai tukar
USD) atau harga yang secara signifikan dipengaruhi oleh perubahan guna meminimalkan dampaknya terhadap keuangan dan operasional.
nilai kurs mata uang asing. Perubahan nilai tukar mata uang asing Langkah ini memungkinkan Perseroan untuk merespons perubahan kurs
dapat berdampak pada keuangan dan operasional perseroan yang secara cepat dan menjaga stabilitas usaha.
menggunakan mata uang rupiah dalam pelaporan keuangannya. The Company has no formal hedging policy in relation with foreign
Foreign currency risk occurs due to sales transactions and cost of some exchange exposure, but continuously monitors the exchange rate risk to
purchases using foreign currencies (especially USD) or prices that are minimize its impact to its finance and operations. This measure allows the
significantly affected by changes in foreign exchange rates. Changes in Company to respond to change in the exchange rate quickly and maintain
the foreign exchange rates may affect company’s finance and operations business stability.
that uses rupiah as the currency in its financial reporting.
Risiko Harga Komoditas / Commodity Price Risk
Risiko harga komoditas terjadi karena faktor-faktor seperti cuaca, Perseroan belum memiliki kebijakan formal terkait lindung nilai atas
kebijakan pemerintah, permintaan dan penawaran pasar, tingkat risiko harga komoditas. Namun, Perseroan secara konsisten memantau
produksi global, dan kondisi ekonomi dunia. Fluktuasi harga komoditas, pergerakan harga komoditas global, memungkinkan manajemen untuk
terutama kelapa sawit, dapat berdampak pada margin laba Perseroan mengambil keputusan yang cepat dan tepat guna meminimalkan dampak
dan Entitas Anak, mengingat aktivitas penjualan produk kelapa sawit negatif dari fluktuasi harga.
sangat dipengaruhi oleh harga pasar internasional. The Company does not yet have a formal hedging policy against commodity
Commodity price risk occurred due to factors, such as the weather, price risk. Nevertheless, the Company is consistently monitoring the
government policy, market demand and supply, global production level and global commodities price movement, allowing the management to make
world economic condition. The fluctuating commodities price, especially quick and appropriate decision to minimize the negative impact from price
palm oil, can affect the profit margin of the Company and its Subsidiaries, fluctuation.
as the sales activities of palm oil products are highly influenced by the
international market prices.
Risiko Tingkat Bunga / Interest Rate Risk
Risiko tingkat suku bunga dihadapi Perseroan dan Entitas Anak terkait Perseroan secara aktif mencari alternatif sumber pendanaan dengan
dengan sumber pendanaan yang digunakan. Perubahan tingkat suku suku bunga yang kompetitif untuk meminimalkan beban bunga dan
bunga dapat memengaruhi beban bunga pinjaman, yang berdampak pada menjaga profitabilitas di tengah potensi perubahan suku bunga pasar.
kondisi keuangan dan profitabilitas Perseroan. The Company actively seeking out alternative funding sources with
The Company and its Subsidiaries are facing interest rate risk in relation competitive interest rates to minimize the interest expenses while
to sources of funding used. Changes in the interest rates can affect the maintaining profitability amidst the potential fluctuations of market
interest expense on loans, impacting Company’s financial condition and interest rates.
profitability.
Risiko Kredit / Credit Risk
Risiko kredit dihadapi Perseroan dan Entitas Anak akibat piutang dagang Perseroan menerapkan kebijakan ketat dengan membatasi transaksi
yang dimiliki. Risiko ini dapat timbul apabila pelanggan atau mitra piutang hanya kepada pihak ketiga yang memiliki kredibilitas dan reputasi
usaha gagal memenuhi kewajiban pembayaran, sehingga berpotensi baik. Langkah ini bertujuan untuk mengurangi risiko gagal bayar dan
memengaruhi arus kas dan kondisi keuangan Perseroan. menjaga stabilitas arus kas serta kondisi keuangan Perseroan.
The Company and its Subsidiaries are facing credit risk due to trade The Company implements a strict policy by limiting receivables
receivables. This risk occurs if the customers or business partners fail to transactions only to third parties with good credibility and reputation.
meet the payment obligations, potentially affecting Company’s cash flow This measure also aims to reduce the default risk and maintain cash flow
and financial condition. stability, as well as Company’s financial condition.
Risiko Likuiditas / Liquidity Risk
Risiko likuiditas dihadapi Perseroan dan Entitas Anak dalam upaya Perseroan secara konsisten menjaga kecukupan cadangan dana, fasilitas
memenuhi liabilitas keuangan. Risiko ini muncul ketika dana yang tersedia bank, dan pinjaman melalui pemantauan proyeksi serta realisasi arus kas.
tidak mencukupi untuk memenuhi seluruh kewajiban keuangan, yang Perseroan juga menyesuaikan jatuh tempo aset dan liabilitas keuangan
berpotensi mengganggu operasional dan stabilitas keuangan Perseroan. guna memastikan ketersediaan dana yang memadai untuk memenuhi
The Company and its Subsidiaries are facing liquidity risk in the effort of seluruh kewajiban keuangan dan menjaga kelancaran operasional.
meeting its financial liabilities. This risk occurs when the available funds The Company consistently maintains adequate fund reserves, bank
are insufficient to meet all financial obligations, which may potentially facilities, and loans by monitoring cash flow projections as well as the
disrupting Company’s operations and financial stability. actual cash flow. The Company also adjusts the maturity of its financial
assets and liabilities to ensure availability of sufficient funds to meet all
financial obligations and maintaining smooth operations.
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PT Sawit Sumbermas Sarana Tbk.
Jenis Risiko Mitigasi Risiko
Risk Type Risk Mitigation
Risiko Operasional / Operational Risk
Risiko operasional dihadapi Perseroan dan Entitas Anak terkait proses Perseroan menerapkan strategi penanaman multi bibit untuk
produksi yang dipengaruhi oleh faktor cuaca. Risiko ini berada di luar meningkatkan ketahanan tanaman terhadap faktor cuaca yang tidak
kendali Perseroan dan berpotensi mengganggu kelancaran produksi menentu. Selain itu, Perseroan tetap konsisten melaksanakan kegiatan
serta hasil operasional, yang dapat berdampak pada pencapaian target pemupukan secara optimal guna menjaga produktivitas lahan dan
dan stabilitas bisnis. memastikan kelancaran produksi.
The Company and its Subsidiaries are facing operational risk in relation The Company implements multi-seed planting strategy to improve crop
to production process, influenced by weather factors. This risk is beyond resilience against uncertain weather conditions. Also, the Company
Company’s control and potentially disrupting the production continuity remains consistent in optimizing fertilization to maintain land productivity
and operational results, and may impact the achievement of targets and and ensuring smooth production.
business stability.
Pengetatan peraturan lingkungan hidup. Perseroan mengalihkan lahan yang tidak tertanam menjadi Kawasan
Increasingly strict environmental regulations. Konservasi untuk mematuhi peraturan lingkungan hidup dan mendukung
keberlanjutan ekosistem.
The Company reallocates unplanted land as Conservation Areas to comply
with environmental regulation and support ecosystem sustainability.
Inflasi harga dan pasokan bahan baku. Perseroan secara aktif memantau perkembangan harga pasar dan
Inflation on price and supply of raw material. mengelola biaya produksi secara efisien untuk memitigasi risiko inflasi
harga serta ketidakpastian pasokan bahan baku.
The Company is actively monitoring market price developments and
efficiently manage its production costs to mitigate risks of price inflation
and uncertainty of raw material supply.
Penurunan produktivitas Perseroan. Perseroan memastikan pasokan bahan baku selalu terpenuhi guna
Decrease in Company’s productivity. menjaga stabilitas produksi dan mencegah penurunan produktivitas,
sehingga kapasitas operasional dapat dioptimalkan secara maksimal.
The Company ensures a steady supply of raw materials to maintain the
stability of its production and prevent a decrease in productivity, so that
the operational capacity can be optimized to its maximum.
Risiko Reputasi / Reputation Risk
Risiko reputasi dihadapi Perseroan dan Entitas anak terkait tingkat Perseroan mengatasi risiko ini dengan memberikan edukasi dan
kepercayaan konsumen yang dapat terpengaruh oleh pemberitaan sosialisasi terkait praktik keberlanjutan industri kelapa sawit yang telah
negatif mengenai industri kelapa sawit. Risiko ini berpotensi menurunkan diterapkan, guna memperkuat kepercayaan konsumen dan pemangku
permintaan, memengaruhi citra perusahaan, dan berdampak pada kepentingan.
kinerja operasional serta keuangan Perseroan. The Company is addressing this risk by providing education and
The Company and its Subsidiaries are facing reputation risk in relation socialization on the sustainability practices implemented in the palm oil
to consumer trust, that can be affected by negative news on palm oil industry to strengthen the trust from the consumer and stakeholders.
industry. This risk potentially reducing the demand, impacting company’s
image, and affecting both operational and financial performances of the
Company.
Persaingan dengan produsen minyak kelapa sawit. Perseroan meningkatkan strategi pemasaran, kualitas, kuantitas
Competition with palm oil producers. produksi, dan inovasi untuk memperkuat daya saing di tengah persaingan
industri minyak kelapa sawit.
The Company is boosting its marketing strategy, production quality,
quantity, and innovation to strengthen its competitiveness amidst the
competition in the palm oil industry.
Risiko Strategi / Strategic Risk
Risiko pelaksanaan dihadapi Perseroan dan Entitas Anak terkait Perseroan secara rutin menganalisis seluruh aktivitas bisnis untuk
kegagalan dalam menyelesaikan proyek tepat waktu, sesuai anggaran, mengidentifikasi dan memitigasi faktor yang dapat menghambat
atau mencapai manfaat yang diharapkan. Risiko ini dapat muncul pencapaian target proyek, memastikan setiap pelaksanaan berjalan
dalam pelaksanaan penanaman lahan baru, pengembangan usaha, sesuai rencana dan anggaran.
pembangunan pabrik, infrastruktur, dan proyek lainnya, yang berpotensi The Company regularly analyzes all its business activities to identify
memengaruhi pencapaian target dan pertumbuhan Perseroan. and mitigate factors that may hamper the achievement of project target,
The Company and its Subsidiaries are facing implementation risk in ensuring each implementation runs according to the plan and budget.
relation to failure to complete the projects on time, on budget, or achieve
expected benefits. This risk occurs in the planting of new land planting,
business development, plant construction, infrastructure, and other
projects, that may potentially impacting the target achievement and
Company’s growth.
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Tata Kelola Perusahaan
Corporate Governance
Jenis Risiko Mitigasi Risiko
Risk Type Risk Mitigation
Risiko Keamanan Kerja / Occupational Safety Risk
Risiko kecelakaan kerja dihadapi Perseroan dan Entitas Anak yang Perseroan menerapkan sistem manajemen mutu melalui penyusunan
bergerak di sektor perkebunan dan industri pengolahan kelapa sawit. standar operasional prosedur (SOP), instruksi kerja (IK), dan penyediaan
Risiko ini dapat berdampak langsung pada operasional, baik di area alat perlindungan diri (APD) secara menyeluruh, untuk memastikan
perkebunan maupun pabrik, yang berpotensi mengganggu kelancaran keselamatan kerja karyawan serta menjaga kelancaran operasional di
proses produksi dan mengurangi produktivitas. perkebunan dan pabrik.
The Company and its Subsidiaries are facing work accident risk, as The Company implements a quality management system by preparing
entities engaging in plantation and palm oil processing industry. This risk the standard operating procedures (SOPs), work instructions (IK), and
can have a direct impact on the operations, both in the plantation and comprehensive provision of personal protective equipment (PPE) to
plants areas, that may potentially disrupting the production process and ensure employee safety and maintain smooth operations both in the
reducing productivity. plantation and plants areas.
Risiko Keberlanjutan / Sustainability Risk
Risiko keberlanjutan dihadapi Perseroan dan Entitas Anak yang bergerak Perseroan menerapkan strategi keberlanjutan yang komprehensif,
di sektor perkebunan dan industri pengolahan kelapa sawit. Risiko ini mencakup tata kelola berkelanjutan, pengelolaan SDM, perlindungan
mencakup potensi dampak lingkungan, sosial, dan tata kelola yang dapat lingkungan sosial, optimalisasi rantai pasokan, serta pengembangan
memengaruhi operasional jangka panjang, reputasi, serta akses pasar. produk dan pelanggan. Perseroan juga melaksanakan program sertifikasi
The Company and its Subsidiaries are facing sustainability risk, as entities kebun, konservasi, kelengkapan dokumen usaha, dan penyelesaian hak
engaging in plantation and palm oil processing industry. These risks milik dengan warga setempat untuk memitigasi risiko keberlanjutan
include potential environmental, social, and governance (ESG) impacts secara menyeluruh.
that may affecting the long-term operations, reputation, as well as market The Company implements a comprehensive sustainability strategy,
access. including sustainable governance, HR management, social environmental
protection, supply chain optimization, as well as product and customer
development. The Company also runs the plantations certification
program, conservation, completeness of business documents, and
settlement of land rights issue with the locals to comprehensively mitigate
the sustainability risks.
Tinjauan Atas Efektivitas Sistem Review of the effectiveness of the Risk
Manajemen Risiko (Risk Maturity Level) Management System (Risk Maturity Level)
Pengukuran risk maturity level adalah proses untuk memastikan The risk maturity level measurement is a process to ensure the
manajemen risiko berjalan sesuai rencana. Perseroan risk management is running as planned. The Company is using
menggunakan pendekatan enterprise risk management (ERM) enterprise risk management (ERM) and ISO 31000 approaches,
dan ISO 31000 sebagai standar yang diakui secara luas. as the widely recognized standards.
Pengukuran Risk Maturity Level Risk Maturity Level Measurement
Penilaian risk maturity level dilakukan menggunakan tabel Risk Maturity Level measurement is conducted by using the
matriks berikut. following matric table.
Level of Impact
Likelihood (That Occurrence Results in Adverse Impact)
Negligible Minor Moderate Significant Severe
Very Likely Very Lo Lo Mod Hi Very Hi
Likely Very Lo Lo Mod Hi Very Hi
Possible Very Lo Lo Mod Mod Hi
Unlikely Very Lo Lo Lo Lo Mod
Very Unlikely Very Lo Very Lo Very Lo Lo Lo
Tingkat Risiko / Risk Level
Very Lo Very Low Lo Low Mod Moderate Hi High Very Hi Very High
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PT Sawit Sumbermas Sarana Tbk.
Dampak dan Kriteria
Impact and Criteria
Tipe Dampak
No. Negligible Low Moderate Significant Severe
Impact Type
1. Finansial Tidak ada kerugian Kerugian keuangan Kerugian keuangan Kerugian besar Kerugian sangat
Financial No Loss kecil cukup besar (sedang) Significant loss besar
Minor financial loss Moderate financial Severe loss
loss
Finansial 0% 0.1%≥ kerugian <0.5% 0.5%≥ kerugian <5% 5%≥ kerugian <10% 10%≥ kerugian
berdasarkan 0.1%≥ loss <0.5% 0.5%≥ loss <5% 5%≥ loss <10% 10%≥ loss
pendapatan
Financial by
revenue
Finansial 0% 0.2%≥ kerugian <1 % 1%≥ kerugian <10 % 10%≥ kerugian <20% 20%≥ kerugian
berdasarkan 0.2%≥ loss <1 % 1%≥ loss <10 % 10%≥ loss <20% 20%≥ loss
EBITDA
Financial by EBITDA
Financial 0% 0.1%≥ kerugian <0.5% 0.5%≥ kerugian <5% 5%≥ kerugian <10% 10%≥ kerugian
berdasarkan net 0.1%≥ loss <0.5% 0.5%≥ loss <5% 5%≥ loss <10% 10%≥ loss
income
Financial by net
income
2. Kepatuhan • Denda <Rp10 juta • Denda Rp10-50 • Denda >Rp50 juta • Pejabat Senior • Direksi
Compliance • Keluhan dari juta • Perusahaan di terkena sanksi terkena sanksi
pemangku • Keluhan dari investigasi aparat administrasi administrasi
kepentingan pemangku berwenang • Perusahaan • Pemberhentian
internal kepentingan • Fine >Rp50 million terkena sanksi operasional
• Fine <Rp10 million internal • Company kelembagaan perusahaan
• Complaints • Fine Rp10-50 investigated by the • Senior officials • The Board of
from internal million authorities receive Directors receives
stakeholders • Complaints administrative administrative
from internal sanction sanction
stakeholders • Company receives • Termination
institutional of company
sanction operation
3. Keamanan Tidak ada cedera Cedera ringan Cedera sedang Cedera berat yang Menyebabkan
Safety Zero accident Injuries hingga memerlukan terjadi pada lebih kematian hingga
penanganan medis dari 1 orang lebih dari 1 orang
Moderate injuries Serious injury that Fatality to more than
that requires medical occurs to more than 1 person
treatment 1 person
Operasional (inti Bahaya sangat kecil, Tidak menimbulkan Kegiatan perusahaan Adanya gangguan Mengganggu/
dan pendukung) kegiatan perusahaan dampak serius terhenti melebihi produksi dan terhentinya seluruh
Operations (core berhenti sejenak terhadap periode minimal yang kegiatan perusahaan, proses kegiatan
and supporting) Very small danger, kelangsungan bisnis, ditetapkan kegiatan perusahaan perusahaan lebih
the Company’s kegiatan perusahaan The Company’s terhenti untuk 1 hari dari 1 hari
activities stop for a berhenti dalam activities cease There was disruption All company activities
while periode minimal beyond the specified to the Company’s are disrupted/
Has no serious minimum period productions and stopped for more
impact to business activities, Company’s than 1 day
continuity, the activities cease for
Company’s activities 1 day
quit for a minimum
period
4. Operasional inti Tidak ada gangguan 0 menit> gangguan 5 menit> gangguan 15 menit> gangguan 1 jam> gangguan
Core operation No disruption proses operasional proses operasional proses operasional proses operasional
Inti ≤5 menit inti ≤15 menit inti ≤1 jam Inti
0 minute > disruption 5 minutes > 15 minutes > 1 hour > disruption
in core operation disruption in core disruption in core in core operation
process ≤ 5 minutes operation process ≤ operation process ≤ process
15 minutes 1 hour
Operasional 0 jam< gangguan 3 jam> gangguan 12 jam> gangguan 18 jam> gangguan 24 jam> gangguan
pendukung proses operasional proses operasional proses operasional proses operasional proses operasional
Supporting pendukung ≤3 jam pendukung ≤12 jam pendukung ≤18 jam pendukung ≤24 jam pendukung
operation 0 hour > disruption in 3 hours > disruption 12 hours > disruption 18 hours > disruption 24 hours > disruption
supporting operation in supporting in supporting in supporting in supporting
process ≤ 3 hours operation process ≤ operation process ≤ operation process ≤ operation process
12 hours 18 hours 24 hours
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Tata Kelola Perusahaan
Corporate Governance
Tipe Dampak
No. Negligible Low Moderate Significant Severe
Impact Type
5. Reputasi Kehilangan reputasi Kehilangan reputasi Kehilangan reputasi Kehilangan reputasi Kehilangan reputasi
Reputation atau timbulnya atau timbulnya atau timbulnya atau timbulnya atau timbulnya
publisitas buruk di publisitas buruk di publisitas buruk di publisitas buruk di publisitas buruk di
lingkungan internal lingkungan internal media lokal media nasional media nasional dan
perusahaan perusahaan dan Loss of reputation or Loss of reputation or tuntutan hukum
Loss of reputation or Pemegang Saham bad publicity arises bad publicity arises Loss of reputation or
bad publicity arises Loss of reputation or in local media in national media bad publicity arises
in the company’s bad publicity arises in national media and
internal environment in the company’s get lawsuits
internal environment
and Shareholders
Pernyataan Direksi dan/atau Statement of the Board of Directors and/
Dewan Komisaris atau Komite Audit atas or Board of Commissioners or Audit
Kecukupan Sistem Manajemen Risiko Committee on the Adequacy of the Risk
Management System
Direksi dan Dewan Komisaris, melalui Komite Audit, secara The Board of Directors and Board of Commissioners, through
konsisten memantau dan mengevaluasi pelaksanaan sistem the Audit Committee, consistently monitor and evaluate the
manajemen risiko setiap tahun. Berdasarkan hasil evaluasi, implementation of the risk management system every year.
Direksi dan/atau Dewan Komisaris menilai bahwa sistem Based on the evaluation results, the Board of Directors and/
manajemen risiko Perseroan telah berjalan efektif dan sesuai or Board of Commissioners determined the Company’s risk
dengan ketentuan yang berlaku. Direksi dan Dewan Komisaris management system has run effectively and in line with the
menegaskan komitmennya untuk mempertahankan kinerja applicable provisions. The Board of Directors and Board of
ini guna memastikan keberlanjutan usaha Perseroan di masa Commissioners affirm their commitment to maintain this
mendatang. performance to ensure Company’s business continuity in the
future.
Perkara Hukum
Legal Cases
Sepanjang tahun 2024, tidak terdapat perkara hukum yang Throughout 2024, the Company and its Subsidiaries, as well as
dihadapi oleh Perseroan dan Entitas Anak serta Dewan the Board of Commissioners, Board of Directors, management,
Komisaris, Direksi, manajemen, maupun karyawan. or employees faced no legal case.
Sanksi Administratif
Administrative Sanctions
Sepanjang tahun 2024, Perseroan dan Entitas Anak serta Throughout 2024, the Company and its Subsidiaries, as well as
Dewan Komisaris, Direksi, dan karyawan tidak menerima the Board of Commissioners, Board of Directors and employees
sanksi administratif dari regulator terkait. received no administrative sanction from related regulators.
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Kode Etik
Code of Conduct
Perseroan menetapkan Kode Etik sebagai bagian dari penerapan The Company implements Code of Conduct as a part of GCG
GCG untuk mendukung pertumbuhan bisnis jangka panjang dan implementation to support a long-term and sustainable
berkelanjutan. Kode Etik ini mencerminkan komitmen terhadap business growth. This Code of Conduct reflects the commitment
etika usaha dan kerja yang membentuk perilaku karyawan to business and work ethics that shape the employee behavior in
sesuai dengan budaya kerja perusahaan, demi tercapainya visi line with the company’s work culture, to achieve the Company’s
dan misi Perseroan. vision and mission.
Kode Etik Perseroan disusun berlandaskan pada 3 pilar The Company’s Code of Conduct is compiled based on 3 main
utama, yakni profit (ekonomi), people (masyarakat), dan planet pillars, namely profit (economy), people (society), and planet
(lingkungan), dengan nilai-nilai sebagai berikut. (environment), with the following values.
1. Care for the Company. 1. Care for the Company.
2. Care for the People. 2. Care for the People.
3. Care to the Environment. 3. Care to the Environment.
4. Care for the Country, Indonesia. 4. Care for the Country, Indonesia.
Kode Etik Perseroan terus disesuaikan dengan perkembangan The Company’s Code of Conduct is constantly adjusted with the
hukum, norma, dan perjalanan bisnis. development of the law, norms and business journey.
Isi Kode Etik
Content of the Code of Conduct
Benturan Kepentingan Pemberian dan Penerimaan Hadiah dan Donasi
Conflict of Interest Giving and Receiving Gifts and Donations
Kepatuhan Terhadap Peraturan Kerahasiaan Informasi
Regulatory Compliance Information Confidentiality
Pemberlakuan Kode Etik Sosialisasi Kode Etik Penegakkan Kode Etik
Application of the Code of Conduct Socialization of the Code of Conduct Enforcement of the Code of Conduct
• Berlaku bagi seluruh karyawan, termasuk • Pelatihan dan sosialisasi internal. Setiap karyawan diharuskan menandatangani
Dewan Komisaris dan Direksi. • Diperkenalkan sejak pertama kali bergabung. Kode Etik saat bergabung dengan Perseroan.
• Diterapkan tanpa pengecualian di semua • Akses melalui jaringan internal perusahaan. Every employee is required to sign the Code of
level. • Internal training and socialization. Conduct when they join the Company.
• Applies to all employees, including the Board • Introduced from the first time of joining.
of Commissioners and Board of Directors. • Access to company internal network.
• Applied without exception at all levels.
Sanksi Pelanggaran Laporan Pengaduan Kode Etik 2024
Sanctions for Violation 2024 Code of Conduct Complaint Report
Sanksi disesuaikan dengan tingkat pelanggaran dan kebijakan internal
yang berlaku. NIHIL
Sanction will be adjusted to the level of violation and the applicable NIL
internal policies.
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Tata Kelola Perusahaan
Corporate Governance
Sistem Pelaporan Pelanggaran
Whistleblowing System
Sistem pelaporan pelanggaran (whistleblowing system/ The whistleblowing system (WBS) is a mechanism provided by
WBS) adalah mekanisme yang disediakan Perseroan untuk the Company to facilitate report either from the employees or
memfasilitasi laporan dari karyawan atau pihak eksternal external parties on the alleged violation, deviation, or unethical
terkait dugaan pelanggaran, penyimpangan, atau tindakan actions within the organization. This system protects the
tidak etis di dalam organisasi. Sistem ini menjaga kerahasiaan confidentiality of the reporter’s identity and aims to encourage
identitas pelapor dan bertujuan mendorong partisipasi aktif an active participation in maintaining the company’s integrity,
dalam menjaga integritas perusahaan serta mencegah risiko as well as preventing any detrimental risks such as fraud,
merugikan seperti penipuan, korupsi, dan pelanggaran corruption, and violation of policy. This mechanism is in use
kebijakan. Mekanisme ini mulai berjalan sejak 20 Juni 2022 since June 20, 2022, based on the President Director Decree.
berdasarkan keputusan Direktur Utama.
Tujuan dari penerapan sistem ini meliputi: The purpose of implementing this system is as follows:
1. Menjadi pedoman dalam menangani pelaporan pelanggaran 1. As guidelines in handling violation report from stakeholders;
dari pemangku kepentingan;
2. Menyediakan saluran pelaporan untuk masalah yang tidak 2. Provision of reporting channel for matter that cannot be
dapat diselesaikan melalui prosedur normal; resolved through the normal procedure;
3. Menjamin mekanisme penyelesaian pelaporan secara 3. Ensuring an effective and timely reporting resolution
efektif dan tepat waktu; mechanism;
4. Menghindari publikasi negatif yang merugikan Perseroan; 4. Avoiding negative publication that harms the Company;
5. Mendukung asas kesetaraan (fairness) dalam hubungan 5. Support the fairness principle in the relation between the
Perseroan dengan mitra usaha dan pemangku kepentingan Company and the business partners and other stakeholders;
lainnya; serta and
6. Mengungkap permasalahan yang tidak sesuai dengan 6. Disclosing any issue not in accordance with the ethical
standar etika Perseroan. standards of the Company.
Ruang Lingkup Sistem Pelaporan Scope of Whistleblowing System
Pelanggaran
Ruang lingkup pelaporan dalam kebijakan sistem pelaporan Scope of reporting in the Company’s whistleblowing system
pelanggaran Perseroan mencakup tindakan atau perilaku yang policy includes any action or behavior that are not in accordance
menyimpang dari kebijakan, etika, dan nilai-nilai perusahaan. with the company’s policies, ethics, and values,. This violation
Pelanggaran ini berpotensi menimbulkan kerugian material may potentially resulting in material and non-material losses,
maupun non-material, meliputi: such as:
1. Korupsi; 1. Corruption;
2. Suap atau gratifikasi; 2. Bribes or gratuities;
3. Pemerasan; 3. Extortion;
4. Pencurian, penggelapan, atau penipuan; 4. Theft, embezzlement, or fraud;
5. Penyalahgunaan jabatan atau kewenangan; serta 5. Abuse of position or authority; and
6. Pelanggaran terhadap peraturan Perseroan. 6. Violation of Company regulation.
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PT Sawit Sumbermas Sarana Tbk. Pihak yang Mengelola Sistem Pelaporan Whistleblowing System Management Pelanggaran Handlers Perseroan menugaskan Unit Audit Internal untuk mengelola The Company tasked the Internal Audit Unit to manage the WBS. Unit ini bertanggung jawab langsung kepada Direktur WBS. This unit reports directly to the President Director, under Utama, dengan pengawasan oleh Dewan Komisaris melalui the supervision of the Board of Commissioners through Audit Komite Audit. Committee. Media Penyampaian Pengaduan Complaint Channel Media Pengaduan atas dugaan tindak pelanggaran dapat disampaikan Complaint on alleged violation can be submitted by email melalui email ke pengaduan@ssms.co.id. addressed to: pengaduan@ssms.co.id. Penanganan Pengaduan Complaint Handling Setiap laporan pengaduan yang diterima akan segera Every complaint report received will immediately be follow-up ditindaklanjuti oleh pihak terkait. Pelapor juga dapat by the relevant party. The reporter can also submit the report menyampaikan laporan langsung kepada Direksi atau directly to the Board of Directors or key management to speed manajemen kunci untuk mempercepat proses investigasi. up the investigation process. Perlindungan Bagi Pelapor Whistleblower Protection Perseroan berkomitmen menjaga kerahasiaan identitas The Company is committed to maintain the confidentiality of the pelapor dan isi laporan sesuai ketentuan hukum yang berlaku. reporter’s identity and the content of the report in line with the Perlindungan ini bertujuan memastikan pelapor dan/atau applicable provision of laws. This protection aims to ensure the keluarganya terhindar dari risiko yang dapat merugikan atau reporter and/or the family are protected from any risk that could membahayakan keselamatan. harm or endanger safety. Sosialisasi Sistem Pelaporan Pelanggaran Whistleblowing System Socialization Perseroan secara aktif menyosialisasikan kebijakan WBS The Company actively socialize the WBS policy to all employees kepada seluruh karyawan dan pemangku kepentingan untuk and stakeholders to improve their understanding regarding meningkatkan pemahaman mengenai prosedur pelaporan dan the reporting procedure and the benefits of the WBS. This manfaat WBS. Sosialisasi ini bertujuan mendorong partisipasi socialization aims to encourage active participation in creating aktif dalam menciptakan lingkungan kerja yang transparan dan a transparent work environment with integrity. The socialization berintegritas. Pelaksanaannya dilakukan melalui pertemuan is done through face to face and online meeting, as well as with tatap muka, daring, serta pemasangan stiker, poster, dan installing stickers, posters, and banners in the work units and spanduk di unit kerja dan desa sekitar Perseroan. villages surrounding the Company. Sanksi Bagi Pelanggar Sanctions for Violators Setiap pelanggaran yang terbukti akan dikenakan sanksi sesuai Any proven violation will be subjected to sanction according to dengan ketentuan yang berlaku dan disesuaikan dengan jenis the applicable regulation and adjusted to the type of violation pelanggaran yang dilakukan. conducted. 228 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Hasil Penanganan dan Tindak Lanjut Complaint Handling and Follow-Up
Pengaduan Results
Sepanjang tahun 2024, WBS menerima 27 laporan, sebagaimana Throughout 2024, WBS received 27 reports, as presented in the
disajikan dalam tabel berikut. below table.
Total Laporan
Total Report
Tindak Lanjut / Follow-Up
Jenis Pelanggaran Total Pengaduan
Violation Type Total Complaint Belum Diproses Dalam Proses Selesai
Unprocessed In Process Completed
Tinggi / High 5 - - 5
Sedang / Medium 8 - - 8
Rendah / Low 14 - - 14
Total Laporan / Total Report 27 - - 27
Tindak Lanjut
Follow-Up
Tahun Teguran Lisan Surat Peringatan (SP) 1 PHK
SP 2 SP 3 Total
Year Verbal Reprimand Warning Letter (SP) 1 Termination
2024 22 - - - 5 27
Pengadaan Barang dan Jasa
Procurement of Goods and Services
Pengadaan barang/jasa adalah proses memperoleh Procurement of goods and services is the process to acquire
barang atau jasa melalui metode tertentu guna mencapai goods or services through specific methods to reach agreements
kesepakatan terkait spesifikasi, harga, dan waktu. Perseroan on the specification, price, and delivery time. The Company
mengelola rantai pasokan melalui kebijakan pengadaan yang manages its supply chain through procurement policy that focus
menitikberatkan kualitas, ketepatan waktu, dan efisiensi proses on quality, timeliness, and process efficiency in accordance with
sesuai dengan peraturan yang berlaku. the applicable regulations.
Kebijakan ini didasarkan pada prinsip transparansi, This policy is based on the principles of transparency,
akuntabilitas, independensi, serta menghindari konflik accountability, independence, as well as and avoiding conflicts
kepentingan. Departemen Pengadaan dan Logistik bertanggung of interest. The Procurement and Logistics Department is in
jawab atas pelaksanaan pengadaan, baik melalui penunjukan charge for procurement, either through direct appointment or
langsung maupun tender oleh komite tender, sesuai dengan tender carried out by the tender committee, in accordance with
SOP-PBJ.GN-001. SOP-PBJ.GN-001.
Seleksi ketat diterapkan dalam proses penunjukan pemasok Strict selection is applied in the supplier appointment process
guna memastikan kualitas produk, ketepatan waktu pengiriman, to ensure product quality, timely delivery, competitive pricing,
harga yang kompetitif, dan kepatuhan terhadap kebijakan and compliance to the sustainability policies. Suppliers are
keberlanjutan. Pemasok diwajibkan memenuhi prinsip berikut. required to meet the following principles.
1. Panduan Hak Asasi Manusia dan Bisnis (UNGP). 1. Guiding Principles on Human Rights and Business (UNGP).
2. Standar Lingkungan serta Kesehatan dan Keselamatan 2. Environmental and Occupational Health and Safety
Kerja (K3). Standards (OHS).
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PT Sawit Sumbermas Sarana Tbk.
Ketentuan ini dicantumkan dalam kontrak kerja sama sebagai These provisions are included in the work contract as part of the
bagian dari kepatuhan terhadap regulasi dan komitmen compliance with the regulations and Company’s sustainability
keberlanjutan Perseroan. commitment.
Tata Cara atau Prosedur Pengadaan Procedures for Procurement of Goods
Barang dan Jasa and Services
Prosedur pengadaan barang dan jasa yang dilakukan Perseroan, The procedures for procurement of goods and services done by
diuraikan sebagai berikut. the Company, is outlined as follows.
1. Proses Penerimaan Form Permintaan Pengadaan Barang 1. Receipt of Request Form for Procurement of Goods or
atau Jasa (FPPBJ). Services (FPPBJ).
2. Verifikasi dan analisa FPPBJ. 2. FPPBJ verification and analysis.
3. Memilih model pengadaan barang atau jasa yang diminta. 3. Select model of procurement of goods or services
requested.
4. Pemilihan Penyedia barang atau jasa. 4. Selection of goods or services providers.
5. Memilih penyedia barang atau jasa dari Daftar Rekanan 5. Select goods or service providers from the Selected Partner
Terseleksi (DRT) atau memilih penyedia di luar daftar List (DRT) or choosing providers outside the partner list if
rekanan apabila barang atau jasa yang diminta tidak the goods or services requested are not available.
tersedia.
6. Permintaan harga dan pembuatan surat permintaan 6. Request for price and preparation of letter of request for
penawaran harga. price quote.
7. Proses persetujuan pengadaan barang atau jasa. 7. Approval for the procurement of goods or services.
8. Pemesanan pembelian barang atau jasa. 8. Purchase orders for goods or services
9. Memonitoring status purchase order atau work order. 9. Monitoring the status of purchase order or work order.
10. Menerima dan memeriksa bukti penerimaan barang atau 10. Receiving and examining proof of receipt of goods or
jasa. services.
Kebijakan Anti-Korupsi
Anti-Corruption Policies
Perseroan berkomitmen untuk mencegah praktik korupsi The Company is committed to prevent any corruption practices in
dalam seluruh kegiatan bisnisnya dengan menjunjung tinggi all of its business activities by upholding integrity and complying
integritas dan mematuhi regulasi yang berlaku. Dewan with applicable regulations. The Board of Commissioners, Board
Komisaris, Direksi, dan seluruh karyawan berpegang teguh of Directors, and all employees strictly uphold the principles of
pada prinsip persaingan yang sehat, profesionalisme, dan fair competition, professionalism, and sportsmanship as part of
sportivitas, sebagai bagian dari penerapan GCG. Perseroan the GCG implementation. The Company consistently strives to
secara konsisten berupaya menciptakan lingkungan usaha create a business environment without corruption, collusion,
yang bebas dari korupsi, kolusi, dan nepotisme (KKN) dengan and nepotism (KKN), by prioritizing the company’s interests
mengutamakan kepentingan perusahaan di atas kepentingan over personal or group interests.
pribadi atau kelompok.
Sebagai wujud nyata dari komitmen tersebut, Perseroan telah As an actualization of the commitment, the Company has
menetapkan Kebijakan Anti-Korupsi yang disahkan oleh Direktur established the Anti-Corruption Policy ratified by the President
Utama pada 28 Juli 2021. Kebijakan ini bertujuan untuk: Director on July 28, 2021. This policy aims to:
1. Mencegah kerugian material maupun imaterial yang dapat 1. Prevent material or immaterial losses that could disrupt
mengganggu kelangsungan bisnis Grup SSMS; the continuity of SSMS Group’s business;
2. Menjadi pedoman dalam memahami, menanggulangi, 2. Serve as guideline to understand, overcome, and prevent
dan mencegah penerimaan gratifikasi (anti-suap) yang the receipt of gratuities (anti-bribery) that potentially
berpotensi merugikan keberlangsungan bisnis Perseroan; detrimental to the continuity of Company’s business;
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Tata Kelola Perusahaan
Corporate Governance
3. Meningkatkan ketaatan terhadap hukum, peraturan, 3. Increase compliance with the laws, regulations and ethics
dan etika, serta mendukung program pemerintah dalam as well as support government program to prevent acts of
pemberantasan korupsi dan pencucian uang di Indonesia; corruption and money laundering in Indonesia.;
4. Membangun budaya kerja beretika tinggi dalam kegiatan 4. Develop high ethical work culture in the activities involving
yang melibatkan pihak eksternal, termasuk mitra kerja dan external parties, including the business partners and
instansi pemerintah yang berinteraksi dengan Grup SSMS; government agencies to be interacted with the SSMS Group;
serta and
5. Mewujudkan tata kelola perusahaan yang bersih dan 5. Realize a clean corporate governance and free from all
terbebas dari praktik korupsi, kolusi, dan nepotisme. forms of corruption, collusion, and nepotism practices.
Kebijakan ini selaras dengan Undang-Undang No. 20 Tahun These policies are in line with Law No. 20 of 2001 concerning the
2001 tentang Perubahan atas Undang-Undang No. 31 Tahun Amendments to Law No. 31 of 1999 concerning the Eradication
1999 mengenai Pemberantasan Tindak Pidana Korupsi. of Corruption Crimes.
Ruang Lingkup Tindakan Korupsi Scope of Corruption Acts
Tindakan korupsi yang dimaksud telah dikategorikan sebagai The act of corruption referred to has been categorized as
berikut. follows.
1. Menyalahgunakan kewenangan, kesempatan atau sarana 1. Abusing the authority, opportunities or facilities available to
yang ada padanya karena jabatan atau kedudukannya. him/her position.
2. Memberi, menerima dan/atau menjanjikan sesuatu kepada 2. Giving, receiving and/or promising something to an official
seorang pejabat atau mitra kerja baik internal maupun or business partner, both internal and external, with the
eksternal dengan maksud untuk berbuat atau tidak berbuat intention of encouraging him/her to do or not do something
sesuatu dalam jabatannya yang bertentangan dengan in his/her position that is contrary to his/her obligations.
kewajibannya.
3. Menggelapkan uang atau surat berharga yang disimpan 3. Embezzling money or securities held because of his/her
karena jabatan atau kedudukannya, atau membiarkan uang position or status or allowing the money or securities to
atau surat berharga tersebut diambil atau digelapkan oleh be taken or embezzled by another person or aiding and
pihak orang lain, atau menolong dan membantu dalam assisting in carrying out such actions.
melakukan perbuatan tersebut.
4. Memberi dan/atau menerima hadiah atau janji kepada/ 4. Giving and/or receiving gifts or promises to/from someone,
dari seseorang baik internal maupun eksternal dengan both internal and external, bearing to the power or authority
mengingat kekuasaan atau wewenang yang melekat pada attached to their position or status.
jabatan atau kedudukannya.
5. Melanggar ketentuan Undang-Undang yang secara tegas 5. Violating the provisions of the Law which expressly states
menyatakan bahwa pelanggaran terhadap ketentuan that violation of the provisions of the Law is an act of
Undang-Undang tersebut sebagai tindakan korupsi. corruption.
6. Melakukan percobaan pembantuan atau pemufakatan jahat 6. Attempting to assist or conspire to commit acts of
untuk melakukan tindakan korupsi. corruption.
7. Memberikan bantuan, kesempatan, sarana, atau keterangan 7. Providing assistance, opportunities, facilities or information
untuk terjadinya tindakan korupsi. for acts of corruption.
Sosialisasi Kebijakan Anti-Korupsi Dissemination of Corruption Acts
Perseroan menunjukkan dukungan terhadap gerakan The Company shows support for anti-corruption movement
anti-korupsi melalui sosialisasi secara tatap muka serta through face-to-face socialization and installation of posters
pemasangan poster dan spanduk di setiap unit kerja. or banners in each work unit. As further commitment,
Sebagai bentuk komitmen lebih lanjut, Perseroan telah the Company has implemented WBS to facilitate reporting of
mengimplementasikan WBS yang memfasilitasi pelaporan indication of violation, including allegation of corruption act.
indikasi pelanggaran, termasuk dugaan tindak pidana korupsi.
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Sanksi Apabila Terindikasi Melakukan Sanctions if Indicated to Committing
Tindakan Korupsi Corruption Acts
Perseroan berkomitmen untuk memberikan sanksi tegas bagi The Company is committed to provide strict punishment for
setiap karyawan yang terbukti melakukan tindakan korupsi. any employee proven to commit corruption act. The sanction
Sanksi tersebut meliputi: including:
1. Pemberhentian tidak dengan hormat; serta 1. Dismissal with dishonor; and
2. Proses hukum sesuai dengan peraturan yang berlaku di 2. Legal process in accordance with the applicable regulations
wilayah Republik Indonesia. in the Republic of Indonesia.
Pada tahun 2024, Perseroan tidak menerima laporan terkait In 2024, the Company received no report related to alleged
dugaan tindak korupsi. corruption act.
Pengendalian Gratifikasi
Gratification Control
Perseroan telah mengatur pengendalian gratifikasi melalui The Company has established gratification control with
Kebijakan Anti-Korupsi dan Etika Bisnis yang disahkan pada the Anti-Corruption and Business Ethics Policy, which respectively
28 Juli 2021 dan 1 September 2023. Kebijakan ini menjadi pedoman was ratified on July 28, 2021, and September 1, 2023. The policy
dalam mencegah potensi konflik kepentingan, penyalahgunaan serves as a guideline to prevent potential conflicts of interest,
kekuasaan, serta mendorong penerapan etika usaha dan kerja abuse of power, and encourage the implementation of sound
yang sehat. Meskipun belum memiliki kebijakan khusus terkait business and work ethics. Although it does not have a specific
gratifikasi, Perseroan berkomitmen untuk mengendalikan setiap policy yet related to gratification, the Company is committed to
bentuk pemberian yang berpotensi menimbulkan benturan control any form of giving that may cause conflicts of interest, as
kepentingan, sebagai bagian dari penerapan prinsip GCG. part of the implementation of GCG principles.
Pengelolaan Gratifikasi Gratification Management
Pengelolaan gratifikasi di Perseroan berada di bawah tanggung Gratification management in the Company is under the
jawab Unit Audit Internal. Unit ini bertugas menelaah dan responsibility of Internal Audit Unit. This unit is in charge to
menginvestigasi setiap laporan gratifikasi yang diterima, review and investigate all incoming gratification report, and
kemudian menyampaikan hasilnya kepada Direksi dan submit the results to the Board of Directors and the authorities.
pihak berwenang. Selain itu, Unit Audit Internal secara rutin In addition, the Internal Audit Unit regularly submits progress
memberikan laporan perkembangan dan evaluasi implementasi reports and evaluation of the implementation of Gratification
Program Pengendalian Gratifikasi kepada Direksi setiap bulan Control Program to the Board of Directors every month to
untuk memastikan kepatuhan dan efektivitas program di ensure compliance and effectiveness of the program throughout
seluruh lingkungan perusahaan. the company environment.
Etika Terkait Gratifikasi Ethics Related to Gratification
Seluruh karyawan wajib mematuhi kebijakan etika bisnis yang All employees are required to comply with the established
telah ditentukan, sebagaimana diuraikan sebagai berikut. business ethics, as outlined below.
1. Kebijakan 1. Policy
Perseroan akan menegakkan semua hukum domestik dan The Company will enforce all domestic and international
Internasional serta peraturan yang relevan dengan kegiatan laws, as well as the relevant regulations to the operational
operasi, termasuk Undang-Undang No. 20 Tahun 2001 activities, including Law No. 20 of 2001 concerning the
tentang Perubahan atas Undang-Undang No. 31 Tahun 1999 Amendments to Law No. 31 of 1999 concerning the
tentang Pemberantasan Tindak Pidana Korupsi. Eradication of Corruption Crimes.
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2. Transparansi 2. Transparency
Perseroan memberikan semua informasi yang bersifat The Company provides all information of public nature to
publik kepada pemegang saham dan pemangku kepentingan the shareholders and other relevant stakeholders that the
terkait lainnya yang dianggap perlu oleh Direksi sehingga Board of Directors deems necessary to allow an objective
memungkinkan pengambilan keputusan dilakukan secara decision making.
objektif.
3. Pencatatan 3. Recording
Semua transaksi keuangan, dokumentasi pendukung bisnis All financial transactions, business supporting
untuk pembayaran akan didokumentasikan dan disimpan documentation for payments will be documented and
sesuai dengan ketentuan yang berlaku. stored in accordance with applicable regulations.
4. Tidak Ada Sumbangan Politik 4. No Political Donations
Perseroan tidak akan memberikan sumbangan kepada The Company will not provide donations to political parties
partai politik atau untuk alasan politik. or for political reasons.
5. Tidak Ada Suap 5. No Bribes
Memberi atau menerima suap adalah hal yang tidak dapat Giving or receiving bribes is unacceptable. A bribe is a gift or
diterima. Suap adalah hadiah atau bujukan dalam bentuk inducement in any form offered, promised or provided with
apa pun yang ditawarkan, dijanjikan atau disediakan dengan the aim of obtaining commercial, contractual, regulatory
tujuan untuk memperoleh keuntungan komersial, Kontrak, or personal advantage. This includes money, goods, food,
peraturan atau pribadi. Hal ini termasuk pada uang, barang, entertainment and other enjoyments.
makanan, hiburan dan kenikmatan lainnya.
6. Tidak Ada Uang Pelicin 6. No Kickbacks
Perseroan secara aktif bekerja untuk menghindari The Company actively works to avoid the unauthorized
pembayaran atau penerimaan tidak resmi biaya payment or receipt of facilitation fees or bribes. Unofficial
fasilitasi atau suap. Pembayaran tidak resmi yang dibuat payments made to secure or speed up processes related to
untuk mengamankan atau mempercepat proses yang the government or government officials. Bribes are usually
berhubungan dengan pemerintah atau pejabat pemerintah. payments in exchange for favoring a business, such as
Suap biasanya pembayaran imbalan untuk mendukung selecting a particular provider or contractor.
bisnis, seperti memilih penyedia tertentu atau kontraktor.
7. Hadiah 7. Gifts
Hadiah hanya dapat diberikan kepada mitra bisnis atau pihak Gifts can only be given to business partners or other parties
lain dengan persetujuan terlebih dahulu dari Direksi. Sifat with prior approval from the Board of Directors. The nature
dan nilai dari hadiah yang diterima harus dilaporkan kepada and value of the gifts received must be reported to the Board
Direksi, didokumentasikan dan disimpan oleh Perseroan. of Directors, documented and stored by the Company.
8. Bisnis personal 8. Personal Business
Direksi dan karyawan Perseroan dilarang menggunakan The Company’s Board of Directors and employees are
fasilitas perusahaan atau jam kerja perusahaan untuk prohibited from using company facilities or company
melakukan bisnis pribadi dan terlibat dalam kegiatan usaha working hours to conduct personal business and engage in
tersebut. such business activities.
9. Benturan Kepentingan 9. Conflicts of Interest
Direksi dan karyawan dilarang memiliki perkebunan The Board of Directors and employees are prohibited
sawit dalam radius 100 km untuk menghindari benturan from owning palm oil plantations within a radius of 100
kepentingan dan pengelolaan kebun perusahaan lebih km to avoid conflicts of interest and more professional
profesional. management of the company’s plantations.
Laporan Pengendalian Gratifikasi 2024 Gratification Control Report
Tahun 2024
Larangan penerimaan gratifikasi di Perseroan secara tegas The prohibition of gratification acceptance at the Company has
diumumkan melalui situs web resmi perusahaan. Hal ini been strictly announced through the company’s official website.
memastikan bahwa setiap individu yang mengetahui adanya This ensures that every individual who is aware of the practice
praktik pemberian atau penerimaan hadiah dan gratifikasi oleh of giving or receiving of gifts and gratuities by employees,
karyawan, baik atas nama pribadi maupun perusahaan, dapat both on behalf of individual or the company, can immediately
segera melaporkannya melalui WBS. Sepanjang tahun 2024, report it through WBS. Throughout 2024, Throughout 2024,
Perseroan tidak menerima laporan terkait gratifikasi yang the Company did not receive any reports of gratuities occurring
terjadi di lingkungan kerja. in the workplace.
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Budaya Anti-Gratifikasi Anti-Gratification Culture
Perseroan menerapkan budaya anti-gratifikasi kepada seluruh The Company instills the anti-gratification culture to all
karyawan melalui berbagai cara, seperti: employees in various ways, such as:
1. Pada program pengenalan untuk karyawan baru; 1. On the induction program for new employees;
2. Pemasangan poster, brosur dan leaflet yang dipasang di 2. Installation of posters, brochures, and leaflets around the
sekitar wilayah operasional Perusahaan; serta Company’s operational areas; and
3. Penyebaran informasi mengenai layanan keluhan yang 3. Dissemination of information regarding grievance services
dipasang di seluruh tempat strategis, situs web, dan di slip in all strategic places, websites, and on employee pay slips.
gaji karyawan.
Pencegahan Transaksi Orang Dalam
Prevention of Insider Transaction
Perseroan memiliki kebijakan yang melarang Direksi, Komisaris, The Company has a policy prohibiting the Board of Directors,
dan karyawan untuk menggunakan informasi material non- Board of Commissioners, and employees from using non-public
publik untuk kepentingan pribadi, sebagaimana diatur dalam material information for personal interest, as stipulated in the
Pedoman Tata Kelola Perusahaan. Informasi ini mencakup Corporate Governance Guidelines. This information includes
data keuangan, aksi korporasi, atau informasi strategis yang financial data, corporate actions, or strategic information
belum diungkapkan ke publik. Kebijakan ini bertujuan untuk that has not been disclosed to the public. This policy aims to
menjaga integritas pasar dan memastikan bahwa tidak ada maintain market integrity and ensure no party has unfair
pihak yang mendapatkan keuntungan tidak wajar melalui advantage via insider trading. The Company also implements
insider trading. Perseroan juga menerapkan periode blackout, a blackout period, where internal parties are prohibited from
di mana pihak internal dilarang melakukan transaksi saham conducting stock transactions for a certain period prior to the
dalam periode tertentu sebelum laporan keuangan atau aksi announcement of financial statements or corporate actions to
korporasi diumumkan kepada publik. Selain itu, transaksi pihak the public. Also, any transactions between the internal parties
internal dengan pihak eksternal harus memenuhi persyaratan and external parties must meet transparency requirements and
transparansi dan kepatuhan terhadap regulasi yang berlaku. compliance with the applicable regulations.
Kebijakan Management and Employees’ Stock
Option Plan
Policy of Management and Employees’ Stock Option Plan
Perseroan tidak menyediakan skema kepemilikan saham bagi The Company is not providing share ownership scheme for
karyawan dan manajemen, termasuk melalui program, seperti employees and management, including through program such
Employee Stock Option Program (ESOP) atau Management Stock as the Employee Stock Option Program (ESOP) or Management
Option Program (MSOP). Stock Option Program (MSOP).
234 Laporan Tahunan 2024
Page 237
Tata Kelola Perusahaan
Corporate Governance
Akses Informasi dan Data Perusahaan
Access to Company’s Information and Data
Perseroan memastikan pengelolaan dan akses informasi serta The Company ensures the management and access of company’s
data perusahaan dilakukan secara transparan dan aman. information and data is carried out transparently and securely.
Informasi terkait profil perusahaan, produk dan jasa, laporan Information related to company profile, products and services,
keuangan, dan aktivitas korporasi dapat diakses oleh pemangku financial statements, and corporate action are accessible by the
kepentingan melalui situs web resmi di https://ssms.co.id/. stakeholders via official website https://ssms.co.id/. Additional
Selain itu, informasi tambahan juga dapat diperoleh dengan information can also be obtained by contacting the Company’s
menghubungi kantor pusat Perseroan di alamat berikut. head office directly at the following address.
Kantor Pusat / Head Office Kantor Perwakilan Jakarta / Jakarta Representative Office
Jl. H. Udan Said No. 47 Pangkalan Bun Equity Tower Lt. 43 Suite C-D
Kalimantan Tengah 74113 Jl. Jend. Sudirman Kav. 52-53 SCBD Lot 9
T : (+62-532) 21297 Jakarta 12190, Indonesia
F : (+62-532) 21396 T : (+62-21) 2903 5401
W : www.ssms.co.id F : (+62-21) 2903 5405
E : corporate@ssms.co.id E : corporate@ssms.co.id
Marketing and Product Information
e. commercial@ssms.co.id
Korespondensi dan Laporan Berkala Correspondence and Periodic Reports
Perseroan menyusun dan melaporkan informasi keuangan dan The Company prepares and reports financial and non-
non-keuangan secara transparan kepada Pemegang Saham, financial information transparently to the Shareholders,
pemangku kepentingan, dan lembaga terkait sesuai ketentuan stakeholders, and related institutions in line with the provisions
Transparansi Kondisi Keuangan. Laporan ini disampaikan tepat of Transparency of Financial Conditions. These reports are
waktu, akurat, dan lengkap, mencakup: submitted in timely, accurate, and complete manner, including:
1. Laporan Tahunan; 1. Annual Report;
2. Laporan Keuangan Triwulanan; 2. Quarterly Financial Statements;
3. Laporan bulanan administrasi Pemegang Saham; 3. Monthly administration report of Company’s shareholders;
4. Laporan rencana RUPS; 4. Report of GMS plan;
5. Laporan Penggunaan Dana Hasil Penawaran Umum; 5. Report on the Use of Public Offering Proceeds;
6. Laporan kepemilikan saham Direksi dan Komisaris; 6. Report on the share ownership of the Board of Directors and
Board of Commissioners;
7. Penjelasan dan klarifikasi atas pemberitaan di media massa 7. Explanation and clarification of news coverage in the mass
kepada Bursa Efek Indonesia dan Otoritas Jasa Keuangan; media to the Indonesia Stock Exchange and Financial
serta Services Authority; and
8. Keterbukaan informasi corporate action dan public expose. 8. Information disclosure of corporate action and public
expose.
Perseroan juga rutin berkorespondensi dan melaporkan kepada The Company also regularly corresponding and reporting to
Bursa Efek Indonesia dan Otoritas Jasa Keuangan sebagai the Indonesia Stock Exchange and Financial Services Authority
wujud komitmen terhadap transparansi dan keterbukaan as a form of commitment to transparency and information
informasi bagi publik dan pemangku kepentingan. disclosure to the public and stakeholders.
2024 Annual Report 235
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PT Sawit Sumbermas Sarana Tbk.
Penerapan Aspek dan Prinsip Tata Kelola
Perusahaan Sesuai Ketentuan Otoritas
Jasa Keuangan
Implementation of Aspects and Principles of Corporate
Governance According to Financial Services Authority
Perseroan telah menyesuaikan penerapan GCG dengan The Company has adjusted the GCG implementation with Public
Pedoman Tata Kelola Perusahaan Terbuka, yang Company Governance Guidelines, prepared based on Financial
disusun berdasarkan Peraturan Otoritas Jasa Keuangan Services Authority Regulation No. 21/ POJK.04/2015 on
No. 21/ POJK.04/2015 tentang Penerapan Pedoman Tata Kelola the Implementation of Public Company Governance Guidelines
Perusahaan Terbuka dan Surat Edaran Otoritas Jasa Keuangan and Financial Services Authority Circular No. 32/SEOJK.04/2015.
No. 32/SEOJK.04/2015. Penerapan pedoman tersebut pada The implementation of the guidelines in 2024 is disclosed in the
tahun 2024 diungkapkan dalam tabel berikut. following table.
Aspek/Prinsip/Rekomendasi Keterangan
No. Status
Aspect/Principle/Recommendation Description
I. Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam Menjamin Hak-Hak Pemegang Saham
Relationship of Public Company with the Shareholders in Ensuring the Shareholders’ Rights
1. Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (RUPS).
Improving the Value of General Meeting of Shareholders (GMS) Convention.
a. Perusahaan Terbuka memiliki cara atau prosedur Terpenuhi Kebijakan mengenai tata cara pemungutan suara (voting)
teknis pengumpulan suara (voting), baik secara terbuka Comply dalam pengambilan keputusan saat RUPS diatur dalam
maupun tertutup yang mengedepankan independensi, Anggaran Dasar Perseroan.
dan kepentingan Pemegang Saham. Policy regarding the voting procedure in the decision-making at
Public company has technical procedures for opened the GMS is regulated in the Company’s Articles of Association.
or closed voting that promote independency and
shareholders’ interests.
b. Seluruh anggota Dewan Komisaris dan anggota Direksi Penjelasan RUPS Tahunan Perseroan pada 25 April 2024 tidak dihadiri
Perusahaan Terbuka hadir dalam RUPS Tahunan. Explanation oleh anggota Direksi yang mengundurkan diri.
All members of the Board of Commissioners and The Company’s Annual GMS on April 25, 2024 was not attended
members of the Board of Directors of the Public by resigning members of the Board of Directors.
Company are present at the Annual GMS.
c. Ringkasan risalah RUPS tersedia dalam situs web Terpenuhi Ringkasan risalah RUPS dimuat dalam situs Perseroan pada
Perusahaan Terbuka paling sedikit selama 1 tahun. Comply bagian More > RUPS > Pengumuman.
Summary of GMS Minutes is available on Public Summary of GMS Minutes is uploaded on Company’s website
Company’s Website for no less than 1 year. on More > RUPS > Announcement.
2. Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor.
Improving Communication Quality of Public Company with Shareholders or Investors.
a. Perusahaan Terbuka memiliki suatu kebijakan Terpenuhi Perseroan memiliki kebijakan komunikasi dengan Pemegang
komunikasi dengan Pemegang Saham atau investor. Comply Saham, sebagaimana diatur dalam Anggaran Dasar dan
Public company has a communication policy with dilaksanakan melalui Sekretaris Perusahaan.
shareholders or investors. The Company has a communication policy with Shareholders,
as stipulated in the Articles of Association and implemented by
Corporate Secretary.
b. Perusahaan Terbuka mengungkapkan kebijakan Terpenuhi Perseroan telah menyediakan laman Hubungan Investor yang
komunikasi Perusahaan Terbuka dengan Pemegang Comply memuat informasi penting yang dibutuhkan oleh Pemegang
Saham atau investor dalam situs web. Saham atau investor.
Public company discloses its communication policy with The Company provided Investor Relations page containing
shareholders or investors in Website. important information required by the Shareholders or
investors.
236 Laporan Tahunan 2024
Page 239
Tata Kelola Perusahaan
Corporate Governance
Aspek/Prinsip/Rekomendasi Keterangan
No. Status
Aspect/Principle/Recommendation Description
II. Fungsi dan Peran Dewan Komisaris
Functions and Roles of Board of Commissioners
3. Memperkuat Keanggotaan dan Komposisi Dewan Komisaris.
Strengthening the Membership and Composition of Board of Commissioners.
a. Penentuan jumlah anggota Dewan Komisaris Terpenuhi Jumlah anggota Dewan Komisaris telah sesuai kondisi terkini
mempertimbangkan kondisi Perusahaan Terbuka. Comply Perseroan.
Determination of number of Board of Commissioners’ Number of Board of Commissioners’ members is in line with
members shall considers the conditions of Public the current condition of the Company.
Company.
b. Penentuan komposisi anggota Dewan Komisaris Terpenuhi Anggota Dewan Komisaris yang menjabat saat ini memiliki
memperhatikan keberagaman keahlian, pengetahuan, Comply keahlian, pengetahuan, dan pengalaman yang dibutuhkan
dan pengalaman yang dibutuhkan. Perseroan.
Determination of composition of Board of Board of Commissioners’ members currently in position have
Commissioners’ members considers the variety of the expertise, knowledge, and experiences required by the
expertise, knowledge, and experiences required. Company.
4. Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris.
Improving the Quality of Duties and Responsibilities Implementation of Board of Commissioners.
a. Dewan Komisaris mempunyai kebijakan penilaian Terpenuhi Penilaian kinerja Dewan Komisaris dilaksanakan secara
sendiri (self-assessment) untuk menilai kinerja Dewan Comply mandiri (self-assessment).
Komisaris. Board of Commissioners has independent self-assessment
Board of Commissioners has self-assessment policy to policy to assess its performance.
assess the performance of Board of Commissioners.
b. Kebijakan penilaian sendiri (self-assessment) untuk Terpenuhi Uraian lengkap terkait penilaian kinerja Dewan Komisaris
menilai kinerja Dewan Komisaris diungkapkan melalui Comply telah diungkapkan dalam Laporan Tahunan ini.
Laporan Tahunan Perusahaan Terbuka. Complete description related to the performance assessment
Self-Assessment policy to assess the performance of of Board of Commissioners has been disclosed in this Annual
Board of Commissioners is disclosed in Annual Report Report.
of Public Company.
c. Dewan Komisaris mempunyai kebijakan terkait Terpenuhi Kebijakan terkait pengunduran diri anggota Dewan Komisaris,
pengunduran diri anggota Dewan Komisaris apabila Comply termasuk apabila terlibat dalam kejahatan keuangan, telah
terlibat dalam kejahatan keuangan. tercantum dalam Anggaran Dasar Perseroan yang disusun
Board of Commissioners has a policy related to the berdasarkan Peraturan Otoritas Jasa Keuangan No. 33/
resignation of member of Board of Commissioners if POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten
involved in financial crime. atau Perusahaan Publik.
Policy related to the resignation of members of Board of
Commissioners, including if involved in financial crimes, has
been stated in the Company’s Articles of Association which is
set based on Financial Services Authority Regulation No. 33/
POJK.04/2014 concerning the Board of Directors and Board of
Commissioners of Issuers or Public Companies.
d. Dewan Komisaris atau Komite yang menjalankan fungsi Terpenuhi Perseroan telah memiliki Komite Nominasi dan Remunerasi
nominasi dan remunerasi menyusun kebijakan suksesi Comply yang memiliki kewajiban untuk menyusun kebijakan suksesi
dalam proses nominasi anggota Direksi. dalam proses nominasi anggota Direksi.
Board of Commissioners or Committee conducting the The Company has the Nomination and Remuneration
Nomination and Remuneration functions prepare the Committee, obliged to prepare a succession policy in the
succession policy in the nomination process of members nomination process of members of Board of Directors.
of Board of Directors.
III. Fungsi dan Peran Direksi
Functions and Roles of Board of Directors
5. Memperkuat Keanggotaan dan Komposisi Direksi.
Strengthening the Membership and Composition of Board of Directors.
a. Penentuan jumlah anggota Direksi mempertimbangkan Terpenuhi Jumlah anggota Direksi telah sesuai kondisi terkini Perseroan.
kondisi Perusahaan Terbuka serta efektivitas dalam Comply Number of Board of Directors’ members is in line with the
pengambilan keputusan. current condition of the Company.
Determination of number of Board of Directors’
members considers the condition of public company and
the effectiveness of decision-making.
2024 Annual Report 237
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PT Sawit Sumbermas Sarana Tbk.
Aspek/Prinsip/Rekomendasi Keterangan
No. Status
Aspect/Principle/Recommendation Description
b. Penentuan komposisi anggota Direksi memperhatikan Terpenuhi Anggota Direksi yang menjabat saat ini memiliki keahlian,
keberagaman keahlian, pengetahuan, dan pengalaman Comply pengetahuan, dan pengalaman yang dibutuhkan Perseroan.
yang dibutuhkan. Board of Directors’ members currently in position have
Determination of composition of Board of Directors’ the expertise, knowledge, and experiences required by the
members considers the variety of expertise, knowledge, Company.
and experiences required.
c. Anggota Direksi yang membawahi bidang akuntansi atau Terpenuhi Direksi yang membawahi bidang akuntansi dan keuangan
keuangan memiliki keahlian dan/atau pengetahuan di Comply memiliki pengetahuan dan pengalaman di bidang terkait.
bidang akuntansi. The Director liable for accounting and finance has knowledge
Member of Board of Directors who is liable for accounting and experience in the related field.
or finance has accounting expertise and/ or knowledge.
6. Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi.
Improving the Duties and Responsibilities Implementation of Board of Directors
a. Direksi mempunyai kebijakan penilaian sendiri (self- Terpenuhi Penilaian kinerja Direksi dilaksanakan secara mandiri
assessment) untuk menilai kinerja Direksi. Comply (self-assessment), mengacu pada pencapaian key performance
Board of Directors has self-assessment policy to assess indicators (KPI) dan target yang telah disepakati dalam rencana
the performance of Board of Directors. kerja tahunan.
Board of Directors has independent self-assessment policy to
assess its performance, by referring to the achievement of key
performance indicators (KPI) and targets agreed in the annual
work plan.
b. Kebijakan penilaian sendiri (self-assessment) untuk Terpenuhi Uraian lengkap terkait penilaian kinerja Direksi telah
menilai kinerja Direksi diungkapkan melalui Laporan Comply diungkapkan dalam Laporan Tahunan ini.
Tahunan Perusahaan Terbuka. Complete description related to the performance assessment
Self-assessment policy to assess the performance of Board of Directors has been disclosed in this Annual Report.
of Board of Directors is disclosed in Annual Report of
public company.
c. Direksi mempunyai kebijakan terkait pengunduran Terpenuhi Kebijakan terkait pengunduran diri anggota Direksi, termasuk
diri anggota Direksi apabila terlibat dalam kejahatan Comply apabila terlibat dalam kejahatan keuangan, telah tercantum
keuangan. dalam Anggaran Dasar Perseroan yang disusun berdasarkan
Board of Directors has a policy related to the resignation Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014 tentang
of member of Board of Directors if involved in financial Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik.
crime. Policy related to the resignation of members of Board of
Directors, including if involved in financial crimes, has
been stated in the Company’s Articles of Association which
is set based on Financial Services Authority Regulation
No. 33/POJK.04/2014 concerning the Board of Directors and
Board of Commissioners of Issuers or Public Companies.
IV. Partisipasi Pemangku Kepentingan
Participation of Stakeholders
7. Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan.
Improving corporate governance aspect through participation of stakeholders
a. Perusahaan Terbuka memiliki kebijakan untuk Terpenuhi Perseroan telah memiliki kebijakan terkait insider trading,
mencegah terjadinya insider trading. Comply sebagaimana tercantum dalam Pedoman Tata Kelola
Public Company has a policy to prevent insider trading. Perusahaan.
The Company has a policy related to insider trading as stated in
the Corporate Governance Guidelines.
b. Perusahaan Terbuka memiliki kebijakan anti-korupsi Terpenuhi Perseroan memiliki kebijakan khusus terkait anti-korupsi
dan anti-fraud. Comply dan anti-fraud sebagaimana tercantum dalam Kebijakan
Public company has anti-corruption and anti-fraud Anti-Korupsi dan Kebijakan Etika Bisnis.
policy. The Company has special policy related to anti-corruption and
anti-fraud as stated in the Anti-Corruption Policy and Business
Ethics Policy.
238 Laporan Tahunan 2024
Page 241
Tata Kelola Perusahaan
Corporate Governance
Aspek/Prinsip/Rekomendasi Keterangan
No. Status
Aspect/Principle/Recommendation Description
c. Perusahaan Terbuka memiliki kebijakan tentang seleksi Terpenuhi Perseroan telah memiliki kebijakan yang mengatur tentang
dan peningkatan kemampuan pemasok atau vendor. Comply seleksi dan peningkatan kemampuan pemasok atau vendor.
Public company has a policy concerning selection and Sebagaimana diungkapkan dalam prosedur pengadaan
capability improvement of suppliers and vendors. barang dan jasa berdasarkan SOP-PBJ.GN-001. Kebijakan
itu dijadikan sebagai pedoman bagi unit terkait dalam
menentukan mitra kerja.
The Company has a policy regulating the selection and
capability improvement of suppliers or vendors. As stated in
the procedure for procurement of goods and services SOP-
PBJ.GN-001. The policy serves as a guideline for related units
in determining work partners.
d. Perusahaan Terbuka memiliki kebijakan tentang Penjelasan Saat ini, Perseroan belum memiliki kebijakan tentang
pemenuhan hak-hak kreditur. Explanation pemenuhan hak-hak kreditur.
Public company has a policy concerning the fulfillment Currently, the Company has no policy on the fulfillment of
of creditors’ rights. creditors’ rights.
e. Perusahaan Terbuka memiliki kebijakan sistem Terpenuhi Perseroan telah menjalankan sistem whistleblowing dalam
whistleblowing. Comply aktivitas bisnis, serta telah diungkapkan dalam Laporan
Public company has a Whistleblowing System policy. Tahunan ini.
The Company implements the whistleblowing system in
the business activities, and disclosed it in this Annual Report.
f. Perusahaan Terbuka memiliki kebijakan pemberian Penjelasan Saat ini, Perseroan belum memiliki program insentif jangka
insentif jangka panjang kepada Direksi dan karyawan. Explanation panjang khusus, namun senantiasa mengevaluasi berbagai
Public company has long-term incentive policy for the mekanisme yang dapat mendorong kinerja dan retensi jangka
Board of Directors and employees. panjang bagi Direksi dan karyawan.
Currently, the Company has no special long-term incentive
program, but constantly evaluating various mechanism to
boost the performance and long-retention for the Board of
Directors and employees.
V. Keterbukaan Informasi
Information Disclosure
8. Meningkatkan Pelaksanaan Keterbukaan Informasi.
Improving the Implementation of Information Disclosure
a. Perusahaan Terbuka memanfaatkan penggunaan Terpenuhi Hingga saat ini, Perseroan hanya memanfaatkan situs web dan
teknologi informasi secara lebih luas selain situs web Comply Bursa Efek Indonesia sebagai sarana dalam menyampaikan
sebagai media keterbukaan informasi. informasi. Ke depannya, perusahaan akan terus berupaya
Public Company utilizes broader use of information untuk memanfaatkan teknologi informasi sebagai media untuk
technology other than website as information disclosure menyampaikan informasi terkini.
media. Until now, the Company only utilized website and Indonesia
Stock Exchange as a means to deliver information. Moving
forward, the company will continue striving to utilize information
technology as a medium to deliver latest information.
b. Laporan Tahunan Perusahaan Terbuka mengungkapkan Terpenuhi Informasi terkait pemilik manfaat terakhir telah diungkapkan
pemilik manfaat akhir dalam kepemilikan saham Comply bagian Informasi Pemegang Saham Utama dan/atau
Perusahaan Terbuka paling sedikit 5%, selain Pengendali bab Profil Perusahaan dalam Laporan Tahunan ini.
pengungkapan pemilik manfaat akhir dalam kepemilikan Information related to ultimate beneficial owner has been
saham Perusahaan Terbuka melalui Pemegang Saham disclosed in the Information of Major and/or Controlling
Utama dan Pengendali. Shareholders section of the Company Profile chapter in this
Annual Report of Public Company discloses beneficial Annual Report.
owner in share ownership of Public Company of at
least 5%, other than disclosure of beneficial owner in
share ownership of Public Company through Major and
Controlling shareholders.
2024 Annual Report 239
Page 242
PT Sawit Sumbermas Sarana Tbk.
Penerapan Aspek dan Prinsip Tata Kelola
Perusahaan Sesuai Ketentuan Pedoman Umum
Governansi Korporat Indonesia
Implementation of Corporate Governance Aspects and
Principles Following the Provisions of Indonesian General
Guidelines for Corporate Governance
Selain Pedoman Tata Kelola Perusahaan Terbuka berdasarkan In addition to Corporate Governance Guidelines for
Otoritas Jasa Keuangan, Perseroan juga mematuhi dan Public Companies from the Financial Services Authority (OJK),
mengimplementasikan prinsip dan rekomendasi PUGKI 2021, the Company also comply and implements the principles and
sebagaimana diuraikan berikut. recommendations of the 2021 General Guidelines for Indonesian
Corporate Governance (PUGKI), as outlined below.
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
I. Peran dan Tanggung Jawab Direksi dan Dewan Komisaris
Roles and Responsibilities of the Board of Directors 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 standar
Direksi menjalankan peran kepemimpinannya dan Applied etika bisnis tinggi yang diwujudkan dalam Kode
berupaya mencapai hasil governansi, yakni: Etik, dengan menanamkan nilai-nilai kepedulian,
• Berdaya saing dan berfokus ke kinerja jangka panjang; tanggung jawab, dan integritas. Direksi berkomitmen
• Beretika dan bertanggung jawab dalam menjalankan bisnis yang beretika, bertanggung jawab,
menjalankan bisnis; serta berkontribusi positif terhadap masyarakat dan
• Berkontribusi positif terhadap masyarakat dan lingkungan, guna mencapai kinerja berkelanjutan dan
lingkungan; serta mendukung pertumbuhan jangka panjang.
• Berkemampuan dalam bertahan dan bertumbuh The Company, through the Board of Directors,
(corporate resilience). implements high business ethics standards as stated
To achieve the creation of sustainable values, the Board in the Code of Conduct, by instilling values of care,
of Directors carries out its leadership roles and strives responsibility, and integrity. The Board of Directors
to achieve governance results, namely: is committed to carry out business in ethical,
• Competitive and focus on long-term performance; responsible manner, as well as contributing positively
• Ethical and responsible in carrying out businesses; to the community and the environment, to achieve
• Positive contribution to the community and the sustainable performance and support long-term
environment; and growth.
• Able to survive and grow {corporate resilience}.
b. Direksi harus memastikan bahwa misi, visi, tujuan, Diterapkan Perseroan memastikan bahwa visi, misi, serta strategi
sasaran, strategi, dan rencana tahunan dan jangka Applied bisnis jangka pendek dan jangka panjang berjalan
menengah korporasi konsisten dengan tujuan jangka selaras melalui pemanfaatan teknologi dan inovasi
panjang, dengan memanfaatkan inovasi dan teknologi secara optimal untuk mendukung pencapaian target
secara efektif. dan pertumbuhan yang berkelanjutan.
The Board of Directors must ensure the corporate’s The Company ensures the vision, mission, as well as
mission, vision, objectives, targets, strategies and short-term and long-term business strategies are
annual and medium-term plans, are consistent with aligned through optimum utilization of technology
the long-term objectives, by utilizing innovations and and innovation to support the target achievement and
technologies effectively. sustainable growth.
c. Direksi memastikan bahwa korporasi menerapkan Diterapkan Direksi memastikan bahwa sistem manajemen risiko
manajemen risiko dan sistem pengendalian internal yang Applied dan pengendalian internal diterapkan secara tepat dan
tepat dan efektif yang selaras dengan visi, misi, tujuan, efektif, selaras dengan visi, misi, tujuan, sasaran, dan
sasaran, dan strategi korporasi serta mematuhi peraturan strategi korporasi, serta sesuai dengan peraturan dan
perundang-undangan dan standar yang berlaku. standar yang berlaku.
The Board of Directors ensures the corporation applies The Board of Directors ensures the risk management
appropriate and effective risk management and internal system and internal control are properly and effectively
control system in line with corporate’s vision, mission, implemented, in line with vision, mission, goals,
objectives, targets, and strategies as well as complies objectives, and corporate strategy, as well as in line
with applicable laws and regulations and standards. with applicable regulations and standards.
240 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
d. Direksi memastikan integritas akuntansi dan sistem Diterapkan Direksi memastikan integritas sistem pelaporan
pelaporan keuangan korporasi dan pengungkapan yang Applied keuangan dan akuntansi korporasi dengan
tepat waktu dan akurat atas semua informasi material menunjuk auditor eksternal yang berkualifikasi dan
mengenai korporasi. berpengalaman, serta menjamin pengungkapan
The Board of Directors ensures the corporate’s semua informasi material secara akurat dan tepat
accounting integrity and financial reporting system waktu melalui situs web Perseroan.
and timely and accurately disclosure of all material The Board of Directors ensures the integrity of
information regarding the corporation. corporate’s financial reporting and accounting system
by appointing qualified and experienced external
auditors, as well as guaranteeing accurate and
timely disclosure of all material information through
Company’s website.
e. Direksi memastikan pelaporan keberlanjutan telah Diterapkan Direksi memastikan Laporan Keberlanjutan disusun
disusun sebagaimana mestinya. Applied sesuai ketentuan dengan menggunakan standar
The Board of Directors ensures sustainable reporting nasional dan internasional, seperti Peraturan
has been prepared accordingly. Otoritas Jasa Keuangan No. 51/POJK.03/2017
tentang Keuangan Berkelanjutan dan kerangka Global
Reporting Initiative (GRI).
The Board of Directors ensures Sustainability Report
is prepared in line with regulations by using national
and international standards, such the Financial
Services Authority Regulation No. 51/POJK.03/2017
on Sustainable Finance and Global Reporting Initiative
(GRI) framework.
f. Direksi membangun kerangka kerja untuk governansi Diterapkan Direksi memastikan bahwa kerangka kerja
teknologi informasi korporasi yang selaras dengan Applied governansi teknologi informasi (TI) dibangun dan
kebutuhan dan prioritas bisnis korporasi, mendorong diimplementasikan secara selaras dengan strategi
peluang dan kinerja bisnis, memperkuat manajemen dan prioritas bisnis Perseroan. Kerangka ini
risiko, serta mendukung tujuan dan strategi korporasi. juga bertujuan untuk mendorong peluang bisnis,
The Board of Directors develops framework for meningkatkan kinerja, memperkuat manajemen
corporate information technology (IT) governance in line risiko, serta mendukung pencapaian tujuan jangka
with corporate’s business needs and priorities, drive panjang Perseroan.
business opportunities and performance, strengthen The Board of Directors ensures the information
risk management, as well as supporting corporate’s technology (IT) governance framework is developed
objectives and strategies. and implemented in line with Company’s business
strategy and priorities. This framework also aims to
drive business opportunities, enhance performance,
strengthen risk management, and supporting
the achievement of the Company’s long-term goals.
g. Bagi korporasi yang menjalankan kegiatan usaha Diterapkan Perseroan tidak menjalankan kegiatan usaha berbasis
berdasarkan prinsip Syariah, Direksi perlu memastikan Applied prinsip syariah. Namun, Perseroan telah membentuk
kewenangan dan ketersediaan perangkat pendukung organ pendukung di bawah Direksi dan Dewan
yang memadai agar Dewan Pengawas Syariah dapat Komisaris untuk mempermudah koordinasi dalam
menjalankan perannya dengan efektif. pelaksanaan tugas dan tanggung jawab.
For corporation carrying out business activities based on The Company is not carrying out business activities
Sharia principles, the Board of Directors needs to ensure based on Sharia principles. However, the Company
sufficient authorities and availability of supporting has established supporting organs under the Board
apparatus to allow the Sharia Supervisory Board to carry of Directors and Board of Commissioners to facilitate
out its roles effectively. coordination in the implementation of duties and
responsibilities.
h. Piagam Direksi secara periodik ditinjau. Piagam Diterapkan Direksi menjalankan tugas dan tanggung jawabnya
mencakup antara lain pembagian peran Direktur secara Applied sesuai dengan Piagam Direksi yang disahkan pada 10
individual dapat diatur di Piagam Direksi atau dengan April 2019. Piagam tersebut ditinjau secara berkala
surat keputusan Direksi. agar tetap sesuai dengan perkembangan perusahaan
Board of Directors’ Charter is reviewed periodically. dan peraturan yang berlaku.
The Charter covers, among others, that the division The Board of Directors carry out its duties and
of individual roles of the Director can be stipulated in responsibilities in line with Board of Directors’ Charter,
the Board of Directors’ Charter or with the Board of which was ratified in April 10, 2019. The Charter is
Directors decree. reviewed periodically to ensure it remains up to date
with the development of the company and applicable
regulations.
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PT Sawit Sumbermas Sarana Tbk.
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
i. Direksi mempunyai kebijakan terkait pengunduran Diterapkan Anggaran Dasar Perseroan mengatur kebijakan
diri anggota Direksi apabila terlibat dalam kejahatan Applied pengunduran diri Direksi, termasuk jika terdapat
keuangan dan terbukti melakukan kesalahan. keterlibatan dalam kejahatan keuangan.
Board of Directors has a policy related to the resignation The Company’s Articles of Association regulates the
of member of Board of Directors if involved in financial resignation policy of Board of Directors, including if
crime and proven guilty. involved in financial crimes.
2. Penilaian Kinerja - Direksi dan Anggotanya
Performance Assessment - Board of Directors and its Members
a. Direksi mempunyai kebijakan penilaian sendiri Diterapkan Penilaian kinerja Direksi dilaksanakan secara mandiri
(self-assessment) untuk menilai kinerja Direksi. Applied (self-assessment), mengacu pada pencapaian KPI
Board of Directors has self-assessment policy to assess dan target yang telah disepakati dalam rencana kerja
the performance of Board of Directors. tahunan. Uraian lengkap terkait penilaian kinerja Direksi
telah diungkapkan dalam Laporan Tahunan ini. Selain
b. Kebijakan penilaian sendiri (self-assessment) untuk itu, Dewan Komisaris melaksanakan evaluasi formal
menilai kinerja Direksi diungkapkan melalui laporan tahunan secara obyektif dan independen untuk menilai
tahunan perusahaan terbuka. efektivitas Direksi dan setiap individu Direktur. Pada
1 Juli 2024, Perseroan membentuk kembali Komite
Self-assessment policy to assess the performance
Nominasi dan Remunerasi, yang ke depannya akan
of Board of Directors is disclosed in Annual Report of
bertanggung jawab bersama Dewan Komisaris dalam
public company.
menentukan kriteria evaluasi kinerja dan menilai kinerja
c. Dewan Komisaris melakukan evaluasi formal tahunan Direktur Utama serta anggota Direksi lainnya.
secara obyektif dan independen untuk menentukan Performance assessment of Board of Directors is done
efektivitas Direksi dan setiap individu Direktur. through self-assessment, referring to achievement
The Board of Commissioners performs annual formal of KPIs and targets agreed in the annual work plan.
evaluation objectively and independently to assess A detailed description of performance assessment
the effectiveness of the Board of Directors and each of Board of Directors has been disclosed in this
individual Director. Annual Report. Also, Board of Commissioners
performs annual formal evaluation objectively and
d. Dewan Komisaris dengan pertimbangan Komite independently to assess the effectiveness of the
Nominasi dan Remunerasi, bertanggung jawab Board of Directors and each individual Director. On
menentukan kriteria evaluasi kinerja dan menilai July 1, 2024, the Company re-established the Nomination
kinerja Direktur Utama dan anggota Direksi lainnya. and Remuneration Committee, which, together with
Board of Commissioners, be jointly responsible to set
The Board of Commissioners, with consideration
out performance evaluation criteria and assessing
from Nomination and Remuneration Committee, is
the performance of the President Director and other
responsible to set out the performance evaluation
members of the Board of Directors.
criteria and assessing the performance of President
Director and other members of 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 dan Direksi secara rutin, paling tidak
tidak setiap tahun dan menyetujui misi, visi dan Applied setiap tahun, meninjau dan menyetujui kesesuaian visi,
strategi korporasi yang dirumuskan oleh Direksi. misi, dan strategi perusahaan dengan memperhatikan
Dewan Komisaris juga mereviu, memberikan saran kondisi terkini serta tantangan bisnis di masa depan.
dan menyetujui rencana bisnis dan rencana keuangan Dewan Komisaris juga memberikan advis, menelaah,
jangka panjang dan rencana keuangan jangka pendek dan menyetujui rencana bisnis, rencana keuangan
korporasi. Dewan Komisaris memberikan advis jangka panjang, serta rencana keuangan jangka pendek
dan melakukan pemantauan kepada Direksi atas perusahaan. Selain itu, Dewan Komisaris memantau
implementasi rencana tersebut oleh Direksi. Direksi dan
pengelolaan implementasinya. Direksi dan Dewan
Dewan Komisaris terlibat dalam pengambilan keputusan
Komisaris terlibat dalam keputusan yang sangat penting
strategis yang sangat penting bagi perusahaan,
bagi korporasi, diatur dalam anggaran dasar korporasi. sebagaimana diatur dalam Anggaran Dasar Perseroan
The Board of Commissioners reviews the corporate dan dijelaskan dalam pembahasan rapat Dewan
strategies at least annually and approves the corporate Komisaris dan Direksi di Laporan Tahunan ini.
mission, vision, and strategies formulated by Board of The Board of Commissioners and Board of Directors
Directors. The Board of Commissioners also reviews, periodically, at least annually, review and approve
gives advices, and approves corporate’s business plans alignment of company’s vision, mission, and strategy
and long-term financial plans and short-term financial by considering current conditions and future business
plans. The Board of Commissioners gives advices and challenges. The Board of Commissioners also gives
monitors Board of Directors for its implementation advice, reviews, and approves company’s business
management. The Board of Directors and Board of plan, long-term financial plan, and short-term
Commissioners are involved in very important decisions financial plan. Also, the Board of Commissioners
for the corporation, stipulated in the corporate’s articles monitors the implementation of these plans by Board
of associations. of Directors. The Board of Directors and Board of
Commissioners are involved in making very important
strategic decisions for the company, as stipulated in
Company’s Articles of Association and explained in
meetings of the Board of Commissioners and Board of
Directors in this Annual Report.
242 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
b. Jenis keputusan yang memerlukan persetujuan Dewan Diterapkan Uraian terkait jenis keputusan yang perlu persetujuan
Komisaris harus diungkapkan dalam Laporan Tahunan. Applied Dewan Komisaris telah diungkapkan dalam Laporan
Types of decisions requiring Board of Commissioners’ Tahunan ini.
approval must be disclosed in the annual report. Description of the types of decisions requiring Board of
Commissioners’ approval are disclosed in this Annual
Report.
c. Dengan memperhatikan rekomendasi Komite Nominasi Diterapkan Pengangkatan dan pemberhentian anggota Direksi dan
dan Remunerasi, Dewan Komisaris mengusulkan Applied Dewan Komisaris ditetapkan melalui RUPS berdasarkan
kepada, dan untuk diputuskan oleh, RUPS pengangkatan rekomendasi rapat Dewan Komisaris yang membahas
dan/atau pemberhentian anggota Direksi dan anggota nominasi, dengan tetap 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 atau gender. Proses ini dilakukan secara formal dan
sama tanpa membedakan suku, agama, ras, antar transparan. Perseroan baru membentuk kembali Komite
golongan dan jender. Dewan Komisaris memastikan Nominasi dan Remunerasi pada 1 Juli 2024, sehingga
proses pencalonan dan pemilihan anggota Direksi untuk pengangkatan Direksi dan Dewan Komisaris
dan anggota Dewan Komisaris adalah formal dan pada RUPS tanggal 25 April 2024, Komite Nominasi dan
transparan. Remunerasi belum terlibat dalam proses nominasi.
By considering the recommendations of Nomination The appointment and dismissal of members of
and Remuneration Committee, the Board of the Board of Directors and the Board of Commissioners
Commissioners proposes to, and to be decided by the are established through the GMS based on
GMS, appointment and/or dismissal of members of recommendations of the Board of Commissioners’
the Board of Directors and members of the Board of meeting discussing nominations, while consider the
Commissioners. ln proposing the aforementioned, the principles of diversity, non-discrimination, and equal
Board of Commissioners will consider the diversity, opportunities regardless of ethnic, religion, race,
non-discriminative elements, and will give same class, or gender. This process is conducted formally
opportunity regardless of ethnic, religion, race, inter- and transparently. The Company just re-established
class, and gender. Board of Commissioners ensures Nomination and Remuneration Committee on
the nomination and election processes of members of July 1, 2024, so, for the appointment of the Board of
the Board of Directors and members of the Board of Directors and the Board of Commissioners at the
Commissioners are formal and transparent. GMS on April 25, 2024, Nomination and Remuneration
Committee was not involved in the nomination process.
d. Dewan Komisaris atau Komite yang menjalankan fungsi Diterapkan Perseroan telah memiliki kebijakan suksesi yang telah
nominasi menyusun kebijakan suksesi dalam proses Applied diungkapkan secara lengkap pada bagian Kebijakan
nominasi anggota Direksi. Setiap tahun Dewan Komisaris Suksesi Direksi dalam Laporan Tahunan ini.
meninjau pelaporan pelaksanaan rencana pengembangan The Company has succession policy fully disclosed in
dan suksesi yang disampaikan Direktur Utama. the Succession Policy of the Board of Directors in this
The Board of Commissioners or Committee running the Annual Report.
nomination function will compose the succession policy
in the nomination process of members of the Board
of Directors. Every year, the Board of Commissioners
reviews implementation reporting on development and
succession plans to be delivered to President Director.
e. Dewan Komisaris: Diterapkan Remunerasi Direksi dan Dewan Komisaris diusulkan
• Mengajukan kepada RUPS, yang dapat didahului Applied oleh Dewan Komisaris kepada RUPS berdasarkan
oleh usulan dari Komite yang menjalankan fungsi rekomendasi Komite Nominasi dan Remunerasi,
remunerasi, besaran remunerasi anggota Direksi sesuai dengan Anggaran Dasar dan Peraturan
dan anggota Dewan Komisaris yang selaras dengan Otoritas Jasa Keuangan No. 34/POJK.04/2014
pengembangan korporasi yang berkelanjutan tentang Komite Nominasi dan Remunerasi Emiten
dan kepentingan jangka panjang korporasi dan atau Perusahaan Publik. Penetapan remunerasi
Pemegang Saham; serta mempertimbangkan kondisi keuangan Perseroan,
• Secara berkala mereviu sistem remunerasi Direksi praktik industri sejenis, serta kesesuaian antara
dan Dewan Komisaris. tanggung jawab, pengalaman, dan hasil penilaian
The Board of Commissioners: kinerja. Dewan Komisaris secara berkala melakukan
• Proposes to the GMS, which can be preceded by reviu atas sistem remunerasi agar selaras dengan
the suggestion from the Committee carrying out kepentingan jangka panjang dan keberlanjutan
remuneration function, the remuneration amount perusahaan. Uraian lengkap terkait remunerasi
for members of the Board of Directors and Board diungkapkan dalam bagian Transparansi Informasi
of Commissioners, in line with the corporate’s mengenai Dewan Komisaris dan Direksi di Laporan
sustainable development and long-term interests Tahunan ini.
of the corporation and the shareholders; and
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PT Sawit Sumbermas Sarana Tbk.
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
• Periodically reviews the remuneration system of Remuneration of the Board of Directors and Board
Board of Directors and Board of Commissioners. of Commissioners is proposed by the Board of
Commissioners to the GMS based on Nomination
and Remuneration Committee’s recommendation,
in line with Articles of Association and Financial
Services Authority Regulation No. 34/POJK.04/2014 on
Nomination and Remuneration Committees of Issuers
or Public Companies. The remuneration determination
considers the Company’s financial condition, similar
industry practices, and alignment of responsibilities,
experience, and performance evaluation results.
Board of Commissioners periodically reviews
the remuneration system to ensure it aligns with
company’s long-term interests and sustainability.
Detailed description of the remuneration is disclosed
in the Information Transparency section on Board of
Commissioners and Board of Directors in this Annual
Report.
f. Dewan Komisaris mengawasi efektivitas kebijakan Diterapkan Dewan Komisaris, dengan dukungan komite-komite
governansi korporat dan implementasinya serta Applied di bawahnya, secara aktif mengawasi efektivitas
mengusulkan perubahan jika diperlukan. penerapan tata kelola dan mengusulkan perubahan
The Board of Commissioners supervises the kebijakan jika diperlukan. Dewan Komisaris juga
effectiveness of corporate governance policy and memantau dan mengarahkan agar manajemen risiko
implementation as well as proposes changes, if dan sistem pengendalian internal berjalan selaras
necessary. dengan tujuan dan strategi Perseroan serta mematuhi
peraturan yang berlaku. Selain itu, Dewan Komisaris
g. Dewan Komisaris memantau dan mengarahkan agar menjaga integritas akuntansi dan pelaporan keuangan,
korporasi menerapkan manajemen risiko dan sistem serta memastikan independensi Unit Audit Internal
pengendalian internal yang tepat dan efektif yang dan auditor eksternal untuk mendukung transparansi
selaras dengan tujuan, sasaran, dan strategi korporasi dan kredibilitas Laporan Keuangan.
serta mematuhi peraturan perundang-undangan, kode The Board of Commissioners, supported by
perilaku, dan standar yang berlaku. committees it supervise, actively monitor effectiveness
The Board of Commissioners monitors and directs of governance implementation and proposes policy
the corporation to apply appropriate and effective risk changes if necessary. The Board of Commissioners
management and internal control system in line with also monitors and ensures risk management and
corporate’s objectives, targets, and strategies as well as internal control system are aligned with Company’s
complies with applicable laws and regulations, code of objectives and strategy, as well as comply with
conduct, and standards. applicable regulations. Also, Board of Commissioners
maintains the integrity of accounting and financial
h. Dewan Komisaris mengawasi dan mengarahkan agar reporting, as well as ensuring the independence of
tercapai integritas akuntansi dan sistem pelaporan Internal Audit Unit and external auditors to support
keuangan korporat, serta independensi fungsi audit the transparency and credibility of the Financial
internal dan eksternal. Statements.
The Board of Commissioners supervises and directs to
achieve corporate’s accounting integrity and financial
reporting system, as well as independence of internal
and external audit function.
i. Dewan Komisaris memantau, mereviu, dan menyetujui Diterapkan Dewan Komisaris memantau, mereviu, dan menyetujui
Laporan Tahunan dan Laporan Keberlanjutan Korporasi Applied penyusunan Laporan Tahunan dan Laporan
serta memastikan integritasnya, serta mengawasi Keberlanjutan, serta memastikan integritas laporan
proses pengungkapan dan pengkomunikasian korporasi. tersebut. Dewan Komisaris juga mengawasi proses
The Board of Commissioners monitors, reviews, and pengungkapan dan komunikasi informasi kepada
approves Corporate’s Annual Report and Sustainability pemangku kepentingan untuk menjaga transparansi
Report as well as ensures its integrity and supervises dan akurasi, sesuai dengan ketentuan yang berlaku.
the corporate’s disclosure and communication process. The Board of Commissioners monitors, reviews,
and approves the preparation of Annual Report and
Sustainability Report, as well as ensures the integrity
of these reports. The Board of Commissioners also
monitors the process of disclosure and communication
of information to stakeholders to maintain its
transparency and accuracy, in line with applicable
regulations.
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Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
j. Piagam Dewan Komisaris secara periodik ditinjau. Diterapkan Piagam Dewan Komisaris disahkan pada 10 April 2019
The Board of Commissioners’ Charter is reviewed Applied dan digunakan sebagai pedoman dalam menjalankan
periodically. tugas dan tanggung jawabnya. Piagam ini ditinjau
secara berkala untuk memastikan kesesuaiannya
dengan perkembangan perusahaan dan peraturan
yang berlaku.
The Board of Commissioners’ Charter was ratified
in April 10, 2019 and used as a guideline in carrying
out its duties and responsibilities. This Charter is
periodically reviewed to ensure it is up to date with
the development of the company and applicable
regulations.
k. Dewan Komisaris mempunyai kebijakan terkait Diterapkan Kebijakan yang mengatur pengunduran diri Dewan
pengunduran diri anggota Dewan Komisaris apabila Applied Komisaris termasuk dalam apabila terlibat dalam
terlibat dalam kejahatan keuangan dan terbukti kejahatan keuangan, telah diatur dalam Anggaran
melakukan kesalahan. Dasar Perseroan.
Board of Commissioners has a policy related to the The policy governing the resignation of Board of
resignation of member of Board of Commissioners if Commissioners, including if involved in financial
involved in financial crime and proven guilty. crime, has been regulated in the Company’s Articles
of Association.
l. Komisaris Independen sangat diharapkan untuk dapat Diterapkan Komisaris Independen telah menunjukkan kontribusi
berkontribusi dalam diskusi yang jujur, obyektif, aktif, Applied aktif dan konstruktif dalam rapat internal serta
dan konstruktif pada rapat Dewan Komisaris. rapat gabungan dengan Direksi, dengan tingkat
The Independent Commissioner is highly expected to kehadiran mencapai 100%. Hasil penilaian kinerja
contribute in fair, objective, active, and constructive juga mencerminkan kualitas diskusi yang obyektif dan
discussions during the meeting of the Board of berorientasi pada kemajuan Perseroan.
Commissioners. The Independent Commissioners have shown active and
constructive contributions both in internal meetings
and joint meetings with the Board of Directors, with
100% attendance rate. The performance evaluation
results also reflect the quality of discussions that are
objective and focused on the Company’s progress.
m. Komisaris Utama berperan sebagai koordinator Dewan Diterapkan Komisaris Utama berperan sebagai koordinator
Komisaris dan memastikan efektivitasnya. Komisaris Applied Dewan Komisaris, memastikan efektivitas rapat dan
Utama mendorong budaya keterbukaan dan dialog mendorong keterbukaan serta dialog konstruktif.
konstruktif yang memungkinkan berbagai pandangan Komisaris Utama juga mengatur agenda rapat dan
diungkapkan, termasuk mengoordinasi penetapan memastikan adanya pertemuan berkala dengan
agenda rapat dewan yang tepat dan memastikan waktu Direksi dan Manajemen Senior.
yang cukup tersedia untuk mendiskusikan semua The President Commissioner plays a role as
agenda. Selain itu, juga harus ada kesempatan bagi Board of Commissioners’ coordinator, ensuring
Dewan Komisaris untuk bertemu dengan jajaran Direksi meeting effectiveness and promoting openness and
dan Manajemen Senior. constructive dialogue. The President Commissioner
The President Commissioner plays a role as Board also arranges the meeting agenda and ensures
of Commissioners’ coordinator and ensures its regular meetings with Board of Directors and Senior
effectiveness. The President Commissioner encourages Management.
the openness culture and constructive dialogue,
allowing disclosure of various perspectives, including
coordinating the stipulation of appropriate board’s
meeting agenda, and ensuring sufficient time is
available to discuss all agenda. There should also be an
opportunity for Board of Commissioners to meet with
Board of Directors and senior management.
4. Pembentukan Komite
Committee Establishment
a. Korporasi memiliki komite-komite di bawah Dewan Diterapkan Pelaksanaan tugas dan tanggung jawab Dewan
Komisaris sekurang-kurangnya terdiri dari: Komite Applied Komisaris didukung oleh Komite Audit serta Komite
Audit, Komite Nominasi dan Remunerasi, dan Komite Nominasi dan Remunerasi.
Pemantau Manajemen Risiko. The implementation of duties and responsibilities
The Corporation has committees under the Board of the Board of Commissioners is supported by the
of Commissioners, at least consisting of: the Audit Audit Committee and Nomination and Remuneration
Committee, Nomination and Remuneration Committee, Committee.
and Risk Management Monitoring Committee.
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Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
b. Dewan Komisaris memastikan bahwa anggota Komite Diterapkan Komposisi anggota Komite Audit terdiri dari Komisaris
Audit seluruhnya independen dan komite lain yang Applied Independen dan Pihak Independen. Uraian lengkap
dibentuk Dewan Komisaris adalah mayoritas dari pihak terkait Komite Audit telah diungkapkan pada bagian
independen, serta semua anggota komite memiliki Komite Audit dalam Laporan Tahunan ini.
kompetensi, berkomitmen, serta memiliki wewenang The composition of members of the Audit Committee
yang memadai untuk menjalankan perannya secara consists of Independent Commissioners and
efektif dan independen. Independent Parties. A detailed description of
The Board of Commissioners ensures that Audit the Audit Committee is disclosed in the Audit
Committee members are all independent and other Committee section in this Annual Report.
committees established by Board of Commissioners are
majority from independent parties, and all committee
members are competent, committed, as well as have
the sufficient authority to carry out their roles effectively
and independently.
c. Untuk memastikan pemantauan atas pelaksanaan Diterapkan Pihak yang diangkat sebagai Ketua Komite Audit
tugas Komite Audit berjalan obyektif dan independen, Applied merupakan Komisaris Independen.
Komisaris Utama tidak boleh menjadi ketua Komite Party appointed as Chairman of the Audit Committee is
Audit, kecuali dalam keadaan luar biasa yang harus the Independent Commissioner.
dijelaskan dalam Laporan Tahunan.
To ensure monitoring over the implementation of the
duties of the Audit Committee runs objectively and
independently, the President Commissioner is not
allowed as Chairman of Audit Committee, unless in
extraordinary condition which must be explained in the
Annual Report.
5. Penilaian Kinerja - Dewan Komisaris dan Anggotanya
Performance Assessment – Board of Commissioners and its Members
a. Dewan Komisaris mempunyai kebijakan penilaian sendiri Diterapkan Penilaian kinerja Dewan Komisaris dilaksanakan
(self-assessment) untuk menilai kinerja Dewan Komisaris. Applied secara mandiri (self-assessment). Hasil penilaian ini
Board of Commissioners has self-assessment policy to diungkapkan dalam Laporan Tahunan pada bagian
assess performance of Board of Commissioners. Penilaian Kinerja Dewan Komisaris.
Performance assessment of Board of
Commissioners is done through self-assessment.
b. Kebijakan penilaian sendiri (self-assessment) untuk Results of this assessment is disclosed in
menilai kinerja Dewan Komisaris, diungkapkan melalui the Annual Report on the Performance Assessment
Laporan Tahunan perusahaan terbuka. of Board of Commissioners section.
Self-assessment policy to assess the performance of
Board of Commissioners is disclosed in Annual Report
of public company.
c. Dewan Komisaris melakukan evaluasi formal tahunan
secara obyektif untuk menentukan efektivitas Dewan,
komitenya, dan setiap individu Komisaris.
The Board of Commissioners performs annual formal
evaluation objectively and independently to assess 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 Diterapkan Perseroan mematuhi peraturan perundang-undangan
luar korporasi, harus mendapatkan persetujuan dari Applied terkait rangkap jabatan Dewan Direksi. Setiap
Dewan Komisaris. Seorang Komisaris memberi tahu anggota Direksi yang akan merangkap jabatan di luar
Dewan Komisaris dan ketua komite yang menjalankan Perseroan wajib memperoleh persetujuan dari Dewan
fungsi nominasi, sebelum menerima penunjukan Komisaris dan melaporkan kepada Komite Nominasi
baru sebagai Direktur atau Komisaris dari korporasi dan Remunerasi sebelum menerima jabatan tersebut.
terbuka, jabatan Direktur lainnya atau posisi lain dengan The Company complies with the regulations on
komitmen waktu yang signifikan. concurrent positions held by the Board of Directors.
Member of the Board of Directors holding concurrent Any member of the Board of Directors who intends to
positions outside the corporation must obtain approval hold a concurrent position outside the Company must
from Board of Commissioners. A Commissioner notifies obtain approval from Board of Commissioners and
the Board of Commissioners and chairman of the report to Nomination and Remuneration Committee
committee running nomination function, before accepting before accepting the position.
new appointment as the Director or Commissioner of a
public corporation, other Director position or other position
with significant time commitment.
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Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
b. Dewan Komisaris memantau dan mengelola potensi Diterapkan Dewan Komisaris memantau dan mengelola potensi
benturan kepentingan manajemen, anggota Direksi, Applied benturan kepentingan yang melibatkan manajemen,
Dewan Komisaris dan Pemegang Saham, termasuk anggota Direksi, Dewan Komisaris, dan Pemegang
penyalahgunaan aset korporasi dan penyalahgunaan Saham, termasuk penyalahgunaan aset korporasi dan
dalam transaksi pihak berelasi. Komisaris yang transaksi dengan pihak berelasi. Dalam hal terjadi
memiliki benturan kepentingan tidak turut serta dalam benturan kepentingan, anggota Dewan Komisaris yang
pemantauan dan pengambilan keputusan atas potensi terlibat dilarang mengambil keputusan yang dapat
benturan kepentingan yang melibatkan Komisaris atau merugikan Perseroan dan wajib mengungkapkan
afiliasi Komisaris yang bersangkutan. benturan tersebut secara transparan. Komisaris yang
The Board of Commissioners monitors and manages the memiliki benturan kepentingan tidak akan turut serta
potential conflict of interest of management, members of dalam pengambilan keputusan terkait transaksi yang
the Board of Directors, the Board of Commissioners, and melibatkan dirinya atau afiliasinya.
shareholders, including abuse of corporate assets and The Board of Commissioners monitors and manages
abuse of affiliated party transactions. A Commissioner potential conflicts of interest involving management,
with conflict of interest will not participate in monitoring members of the Board of Directors, Board of
and decision making on the potential conflict of Commissioners, and Shareholders, including the
interest involving the said Commissioner or affiliated abuse of corporate assets and transactions with
Commissioner. related parties. If there is a conflict of interest, the
involved member of Board of Commissioners is
prohibited from making decisions that may harm
the Company and is required to disclose the conflict
transparently. Commissioners with conflict of interest
will not participate in decision-making related to
transactions involving themselves or their affiliates.
7. Peningkatan Kompetensi Anggota Direksi dan Dewan Komisaris
Improvement of Competence of Members of the Board of Directors and Board of Commissioners
a. Dewan Komisaris memastikan bahwa anggota Direksi dan Diterapkan Dalam menentukan kandidat calon Direktur, Dewan
Dewan Komisaris memahami peran dan tanggung jawab Applied Komisaris mempertimbangkan berbagai sumber,
mereka, karakteristik dan operasi korporasi, peraturan termasuk rekomendasi internal dan eksternal.
perundang-undangan dan standar yang relevan serta Perseroan membuka peluang untuk menggunakan
kewajiban lain yang berlaku. Direksi melalui sekretaris sumber independen dalam proses seleksi, guna
korporasi mendukung semua anggota Direksi dan memastikan bahwa kandidat yang terpilih memiliki
Dewan Komisaris dalam memperbarui dan menyegarkan kualifikasi dan kompetensi sesuai kebutuhan
keterampilan dan pengetahuan mereka yang diperlukan perusahaan. Selain itu, program pengenalan
untuk menjalankan peran mereka di Dewan. perusahaan dan pengembangan kompetensi terus
The Board of Commissioners ensures members of dilaksanakan untuk memastikan setiap anggota
the Board of Directors and Board of Commissioners Direksi dan Dewan Komisaris yang baru menjabat
understand their roles and responsibilities, corporate memahami tanggung jawab dan budaya perusahaan.
characteristics and operations, relevant laws and To determine candidates of Director, Board of
regulations and standards as well as other prevailing Commissioners considers various sources, including
obligations. The Board of Directors via Corporate internal and external recommendations. The Company
Secretary supports all members of the Board of provides opportunities to use independent sources in
Directors and Board of Commissioners to upgrade and the selection process to ensure the chosen candidates
refresh their required skills and knowledges to carry out have the qualifications and competencies meeting
their roles in the Board. company’s needs. Further, an induction program and
competency development initiatives are constantly
carried out to ensure every newly appointed member
of the Board of Directors and Board of Commissioners
understands the company’s responsibilities and
culture.
II. Komposisi dan Remunerasi Direksi dan Dewan Komisaris
Composition and Remuneration of the Board of Directors and Board of Commissioners
1. Komposisi Direksi dan Dewan Komisaris
Composition of the Board of Directors and Board of Commissioners
a. Dalam menentukan kandidat calon Direktur, Dewan Diterapkan Pengangkatan dan pemberhentian anggota Dewan
Komisaris melalui Komite Nominasi dan Remunerasi, Applied Komisaris diputuskan melalui RUPS. Setelah 1 Juli
tidak hanya mengandalkan rekomendasi dari Dewan 2024, proses ini melibatkan rekomendasi dari Komite
Komisaris, manajemen atau Pemegang Saham Nominasi dan Remunerasi. Dalam mencari kandidat
mayoritas. Dewan Komisaris, melalui Komite Direktur, Dewan Komisaris bersama Komite Nominasi
Nominasi dan Remunerasi, dapat menggunakan dan Remunerasi dapat menggunakan sumber internal
sumber independen untuk menentukan kandidat yang maupun independen untuk memastikan kandidat
memenuhi syarat. memiliki kualifikasi yang sesuai.
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PT Sawit Sumbermas Sarana Tbk.
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
ln determining the candidate for Director, the Board Appointment and dismissal of Board of Commissioners
of Commissioners via Nomination and Remuneration members is decided through GMS. After July 1,
Committee will not only rely on the recommendation 2024, this process involved recommendation from
from the Board of Commissioners, management or Nomination and Remuneration Committee. In seeking
majority shareholders. The Board of Commissioners candidate for Director, the Board of Commissioners
via Nomination and Remuneration Committee may use together with Nomination and Remuneration
independent sources to determine a qualified candidate. Committee, may utilize both internal and independent
sources to ensure the candidate has appropriate
qualifications.
b. Dewan Komisaris memastikan bahwa kriteria dalam Diterapkan Dalam proses seleksi dan pengangkatan anggota
menyeleksi anggota Direksi mencakup paling tidak Applied Dewan Komisaris dan Direksi, Perseroan memastikan
pengetahuan, kemampuan, dan keahlian yang dibutuhkan bahwa kriteria penilaian meliputi pengetahuan,
untuk memenuhi secara tepat peran Direksi serta kemampuan, dan keahlian yang relevan dengan
memperhatikan terpenuhinya keberagaman Direksi. peran yang akan diemban. Selain itu, proses tersebut
The Board of Commissioners ensures the criteria in memperhatikan keberagaman, non-diskriminasi,
selecting members of the Board of Directors include at dan memberikan kesempatan yang setara, tanpa
least knowledge, capability, and expertise required to membedakan suku, agama, ras, golongan, dan gender.
appropriately fulfill the roles of Board of Directors while In the selection and appointment process of members
considering the fulfillment of diversity of the Board of of Board of Commissioners and Board of Directors,
Directors. the Company ensures the assessment criteria include
knowledge, abilities, and expertise relevant to the role
to be held. Also, the process considers the diversity,
non-discrimination, and provides equal opportunities,
without distinguishing between ethnic, religion, race,
class, and gender.
c. Anggota Direksi yang membawahi bidang akuntansi Diterapkan Perseroan memiliki anggota Direksi yang bertugas
atau keuangan memiliki keahlian dan/atau pengetahuan Applied dalam bidang keuangan, akuntansi, dan perpajakan
di bidang akuntansi. serta memiliki latar pendidikan dan pengalaman di
Member of Board of Directors who is liable for accounting bidang tersebut.
or finance has accounting expertise and/ or knowledge The Company has member of the Board of Directors
working in the finance, accounting, and taxation, as
well as having the education and experience in those
field.
d. Kebijakan korporasi tentang keberagaman pada Direksi Diterapkan Kebijakan keberagaman komposisi Dewan Komisaris
dan Dewan Komisaris diungkapkan dalam Laporan Applied dan Direksi telah disampaikan pada bagian
Tahunan. Keberagaman Komposisi Dewan Komisaris dan
Corporate policy regarding diversity in the Board of Direksi dalam pembahasan Transparansi informasi
Directors and Board of Commissioner is disclosed in the mengenai Dewan Komisaris dan Direksi di Laporan
Annual Report. Tahunan ini.
The diversity policy of composition of Board of
Commissioners and Board of Directors has been
presented in the Diversity in Composition of Board
of Commissioners and Board of Directors section in
the discussion of information Transparency regarding
Board of Commissioners and Board of Directors in this
Annual Report.
e. Dewan Komisaris memastikan bahwa kebijakan dan Diterapkan Dewan Komisaris memastikan bahwa kebijakan dan
prosedur untuk seleksi dan nominasi Komisaris adalah Applied prosedur seleksi serta nominasi anggota Dewan Komisaris
jelas dan transparan sehingga dapat menghasilkan dan Direksi disusun secara jelas dan transparan untuk
komposisi Dewan yang diinginkan. Dewan Komisaris menghasilkan komposisi yang sesuai dengan kebutuhan
menggunakan sumber independen untuk menentukan Perseroan. Jika diperlukan, Dewan Komisaris dapat
kandidat yang memenuhi syarat. menggunakan sumber independen dalam menentukan
The Board of Commissioners ensures the policy kandidat yang memenuhi syarat. Uraian lengkap terkait
and procedure for selection and nomination of the Kebijakan dan prosedur untuk seleksi dan nominasi pada
Commissioners are clear and transparent, thereby, bagian Kebijakan Suksesi Direksi dan Kebijakan dan
can result in desired Board composition. The Board of Prosedur Nominasi dalam Laporan Tahunan ini.
Commissioners uses independent sources to determine The Board of Commissioners ensures policies and
the qualified candidates. procedures for the selection and nomination of members
of the Board of Commissioners and Board of Directors
are prepared clearly and transparently to produce a
composition in line with Company needs. If necessary,
the Board of Commissioners may use independent
sources to determine qualified candidates. A complete
description of Policies and procedures for selection
and nomination is available in the Board of Directors
Succession Policy and Nomination Policy and Procedures
section of this Annual Report.
248 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
f. Dewan Komisaris/Komite yang menjalankan fungsi Diterapkan Saat ini, Perseroan telah memiliki Komite Nominasi
nominasi menetapkan prosedur dan kriteria nominasi Applied dan Remunerasi, sehingga komite tersebut yang
yang konsisten dengan matriks keahlian Dewan memberikan rekomendasi kepada Dewan Komisaris
Komisaris yang telah disetujui Dewan Komisaris untuk menentukan kebijakan terkait nominasi dan
dan memastikan bahwa profil kandidat memenuhi remunerasi.
persyaratan yang ditetapkan dalam matriks keahlian Currently, the Company has Nomination and
dan kriteria nominasi. Remuneration Committee, so the committee provides
The Board of Commissioners/Committee running the recommendation to the Board of Commissioners to set
nomination function set out nomination procedure and out policies related to nomination and remuneration.
criteria consistent with the expertise matrix of Board
of Commissioners which has been approved by Board
of Commissioners and ensures the candidate profile
meet the requirements set out in expertise matrix and
nomination criteria.
g. Komposisi Dewan Komisaris harus dibentuk sedemikian Diterapkan Perseroan memastikan komposisi Dewan Komisaris
rupa sehingga anggota-anggotanya secara kelompok Applied dan Direksi beragam dalam hal keahlian, pengalaman,
mencerminkan keberagaman dalam hal kemampuan, dan latar belakang untuk mendukung kinerja yang
keahlian, pengetahuan, pengalaman, usia, latar efektif. Uraian lengkap mengenai keberagaman
belakang budaya, dan gender yang dibutuhkan untuk ini telah disampaikan dalam bagian Keberagaman
memenuhi secara tepat peran Dewan Komisaris. Komposisi Dewan Komisaris dan Direksi di Laporan
The composition of Board of Commissioner must Tahunan.
be formed in such a manner, to allows its members The Company ensures composition of Board of
collegially reflect diversity of capability, expertise, Commissioners and Board of Directors is diverse in
knowledge, age, cultural background, and gender expertise, experience, and background to support
required to appropriately meet the roles of the Board of effective performance. A complete description of
Commissioners. this diversity has been presented in the Diversity in
Composition of Board of Commissioners and Board of
Directors section in the Annual Report.
h. Untuk memampukan Dewan Komisaris dalam Diterapkan Perseroan memiliki 1 Komisaris Independen yang
memberikan advis dan supervisi secara independen Applied mewakili 33,33% dari total anggota Dewan Komisaris.
kepada Direksi dan untuk peran-peran yang terdapat Komisaris Independen bertugas memberikan
potensi benturan kepentingan, Dewan Komisaris terdiri supervisi dan advis secara mandiri kepada
dari Komisaris Independen yang cukup jumlahnya, Direksi, terutama dalam situasi yang berpotensi
dengan masa jabatan yang dibatasi dan terdapat menimbulkan benturan kepentingan. Masa jabatan
pengungkapan jangka waktu keanggotaan Dewan Komisaris Independen diatur sesuai ketentuan,
Komisaris serta independensi mereka dari sudut dan independensinya diungkapkan secara berkala
pandang korporasi. dalam Laporan Tahunan, termasuk jangka waktu
To enable the Board of Commissioners to give advice keanggotaan serta keterbukaan mengenai potensi
and independently supervising the Board of Directors afiliasi dengan Pemegang Saham Utama.
and for roles containing potential conflict of interest, The Company has 1 Independent Commissioner
the Board of Commissioners consists of Independent representing 33.33% of total members of Board of
Commissioners in sufficient number, with limited term Commissioners. The Independent Commissioner is
of office, and a disclosure on membership term of Board tasked to provide independent supervision and advice
of Commissioners and their independence from the to Board of Directors, especially in situations with
corporate perspective. potential to cause a conflict of interest. The term of
office of Independent Commissioner is regulated
in line with the provisions, and its independence is
disclosed periodically in the Annual Report, including
the membership term and transparency on potential
affiliation with Major Shareholder.
i. Untuk memfasilitasi fungsi Direksi dan Dewan Diterapkan Komite Nominasi dan Remunerasi memastikan bahwa
Komisaris yang efektif dan guna meningkatkan Applied proses penunjukan dan pengangkatan anggota Dewan
kepercayaan investor dan pemangku kepentingan, Komisaris dan Direksi dilakukan secara formal, ketat,
Komite Nominasi dan Remunerasi memastikan bahwa dan transparan, guna meningkatkan kepercayaan
terdapat proses yang formal, ketat, dan transparan investor dan pemangku kepentingan terhadap tata
untuk penunjukan dan pengangkatan anggota Direksi kelola perusahaan.
dan Dewan Komisaris. The Nomination and Remuneration Committee
To facilitate the functions of Board of Directors and ensures the process of designating and appointing
Board of Commissioners effectively and to improve members of the Board of Commissioners and Board
trust of the investors and stakeholders, Nomination and of Directors is conducted formally, strictly and
Remuneration Committee ensures there is a formal, transparently, to increase investor and stakeholder
strict, and transparent process for the designation and confidence in corporate governance.
appointment of members of the Board of Directors and
Board of Commissioners.
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Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
2. Remunerasi Direksi dan Dewan Komisaris
Remuneration of the Board of Directors and Board of Commissioners
a. Kebijakan remunerasi anggota Direksi terdiri Diterapkan Remunerasi anggota Direksi dan Dewan Komisaris
atas struktur remunerasi yang berorientasi pada Applied diusulkan oleh Dewan Komisaris dengan
pengembangan korporasi yang berkelanjutan dan mempertimbangkan rekomendasi Komite Nominasi
mendorong pencapaian tujuan jangka panjang. dan Remunerasi, kemudian diputuskan melalui
Remunerasi Direksi harus diusulkan, dapat dengan RUPS. Penetapan remunerasi mengacu pada
melalui Komite Nominasi dan Remunerasi, oleh Dewan Anggaran Dasar Perseroan dan Peraturan Otoritas
Komisaris untuk diputuskan oleh RUPS. Jumlah Jasa Keuangan No. 34/POJK.04/2014 tentang Komite
remunerasi yang diusulkan kepada RUPS tersebut Nominasi dan Remunerasi. Proses ini memperhatikan
ditetapkan dengan mempertimbangkan peran setiap faktor-faktor seperti kondisi keuangan Perseroan,
anggota Direksi dan situasi ekonomi serta kinerja standar remunerasi industri sejenis, serta tugas,
korporasi. tanggung jawab, pengalaman, dan hasil penilaian
Remuneration policy for members of the Board of kinerja. Perseroan berkomitmen memastikan struktur
Directors consists of remuneration structure oriented remunerasi mendorong pertumbuhan berkelanjutan
to sustainable corporation development and drive dan pencapaian tujuan jangka panjang. Uraian lengkap
the achievement of long-term objectives. The Board mengenai Kebijakan Remunerasi telah diungkapkan
of Directors’ remuneration must be proposed, either dalam bagian Transparansi Informasi Mengenai
via Nomination and Remuneration Committee, or Dewan Komisaris dab Direksi di Laporan Tahunan ini.
Board of Commissioners to be decided at the GMS. The remuneration of members of Board of Directors
The remuneration amount proposed to the GMS will and Board of Commissioners is proposed by
be determined by considering the roles of every Board the Board of Commissioners by considering the
of Directors member and the economic situation and recommendations of Nomination and Remuneration
corporate’s performance. Committee, before decided via GMS. The remuneration
determination refers to Company’s Articles of
b. Kebijakan remunerasi anggota Dewan Komisaris Association and Financial Services Authority
terdiri atas struktur remunerasi yang berorientasi Regulation No. 34/POJK.04/2014 regarding Nomination
pada pengembangan korporasi yang berkelanjutan dan and Remuneration Committee. This process considers
mendorong pencapaian tujuan jangka panjang. Jumlah factors such as Company’s financial condition,
remunerasi yang diusulkan Dewan Komisaris kepada similar industry remuneration standards, as well as
RUPS tersebut ditetapkan dengan mempertimbangkan duties, responsibilities, experience, and performance
peran setiap anggota Dewan Komisaris dan situasi assessment results. The Company is committed to
ekonomi serta kinerja korporasi. Di samping itu juga ensure the remuneration structure drives sustainable
harus dipertimbangkan posisinya sebagai Komisaris growth and achievement of long-term goals. A
Utama dan ketua serta keanggotaannya dalam komite- complete description of the Remuneration Policy has
komite. been disclosed in the Transparency of Information of
Remuneration policy for members of the Board of the Board of Commissioners and Board of Directors
Commissioners consists of remuneration structure section in this Annual Report.
oriented to sustainable corporation development
and drive the achievement of long-term objectives.
Remuneration amount proposed by Board of
Commissioners to the GMS will be determined by
considering the roles of every Board of Commissioners
member and the economic situation and corporate’s
performance. Other consideration is the position as a
President Commissioner and chairman and membership
in the 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 the remuneration package is set based on
achievement, qualification, and competence of the Board
of Directors and Board of Commissioners by considering
performance of corporate operations, individual
performance, and market condition, Nomination
and Remuneration Committee ensures there is fair
and transparent procedure to set out remuneration
policy for members of Board of Directors and Board of
Commissioners.
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Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
III. Hubungan Kerja antara Direksi dan Dewan Komisaris
Work Relationship between the Board of Directors and the Board of Commissioners
1. Sifat Hubungan Kerja
Nature of the Work Relationship
a. Terdapat diskusi yang terbuka antara Direksi dengan Diterapkan Dewan Komisaris dan Direksi secara rutin
Dewan Komisaris serta di antara para anggota Direksi Applied mengadakan rapat gabungan yang memungkinkan
dan para anggota Dewan Komisaris. Namun, tetap diskusi terbuka dan transparan terkait strategi dan
penting menjaga kerahasiaan informasi agar tidak operasional perusahaan. Rapat ini memastikan
terjadi kebocoran informasi rahasia. terjalinnya komunikasi yang efektif antara kedua
There is an open discussion between the Board of belah pihak. Risalah rapat disusun oleh Sekretaris
Directors and Board of Commissioners, also among Perusahaan, dengan tetap memperhatikan prinsip
members of the Board of Directors and members of kerahasiaan informasi untuk menghindari kebocoran
Board of Commissioners. However, it is important to data yang dapat merugikan Perseroan.
maintain confidentiality of information to prevent the The Board of Commissioners and Board of Directors
leaking of confidential information. regularly hold joint meetings to allow open and
transparent discussions regarding company’s
strategies and operations. These meetings ensure
effective communication between the two parties.
The minutes of meeting are prepared by the
Corporate Secretary, while observing the principle of
confidentiality of information to avoid data leakage that
could harm the Company.
b. Sesuai dengan tugas dan perannya masing-masing, Diterapkan Direksi, bersama Dewan Komisaris dan Manajemen,
Direksi bekerja sama dengan Dewan Komisaris dalam Applied merumuskan dan mengevaluasi strategi serta
merumuskan misi, visi, dan strategi korporasi dan kebijakan jangka pendek dan panjang setiap tahun,
secara reguler membahas pengimplementasiannya. memastikan keselarasan dengan visi dan misi
Following the respective duties and roles, Board of perusahaan. Evaluasi dilakukan secara reguler untuk
Directors collaborates with Board of Commissioners in memastikan implementasi berjalan efektif di seluruh
formulating mission, vision, and corporate strategies tingkatan organisasi.
and regularly discuss its implementations. The Board of Directors together with Board of
Commissioners and Management, formulates and
evaluates short-term and long-term strategies and
policies annually, ensuring alignment with company’s
vision and mission. Evaluations are done regularly to
ensure effective implementation at all organizational
levels.
c. Sekretaris Korporasi memiliki peran penting dalam Diterapkan Perseroan menunjuk Deni Agustinus Damayanto
mendukung efektivitas hubungan kerja antara Direksi Applied melalui Surat Keputusan Direksi No. 001/SSMS-
dengan Dewan Komisaris, mendorong implementasi JKT/I/2024 tanggal 2 Januari 2024 sebagai Sekretaris
praktik governansi korporat yang baik, termasuk Perusahaan. Dalam perannya, Sekretaris Perusahaan
komunikasi yang efektif dengan Pemegang Saham dan berperan penting dalam mendukung hubungan kerja
pemangku kepentingan lainnya. yang efektif antara Direksi dan Dewan Komisaris,
Corporate Secretary plays an important role in memastikan implementasi praktik tata kelola
supporting effectiveness of work relationship of the perusahaan yang baik, serta memfasilitasi komunikasi
Board of Directors and Board of Commissioners, yang transparan dengan Pemegang Saham dan
in driving the implementation of good corporate pemangku kepentingan lainnya.
governance, including effective communication with the The Company appointed Deni Agustinus Damayanto
Shareholders and other stakeholders. through Board of Directors Decree No. 001/SSMS-
JKT/I/2024 dated January 2, 2024 as Corporate
Secretary. The Corporate Secretary plays an important
role in supporting effective working relationship of
Board of Directors and Board of Commissioners,
ensuring the implementation of good corporate
governance practices, and facilitating transparent
communication with the Shareholders and other
stakeholders.
2024 Annual Report 251
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PT Sawit Sumbermas Sarana Tbk.
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
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 secara
Komisaris mendapatkan akses informasi yang akurat, Applied langsung atau melalui rapat gabungan. Direksi
relevan, dan tepat waktu. Dewan Komisaris sendiri bertanggung jawab memastikan Dewan Komisaris
memastikan bahwa ia memperoleh informasi yang memperoleh informasi yang akurat, relevan, dan
memadai. Direksi menyediakan informasi kepada tepat waktu mengenai seluruh aspek operasional
Dewan Komisaris secara teratur, tanpa penundaan, dan strategis perusahaan. Sekretaris Perusahaan
dan secara komprehensif tentang semua masalah yang mendukung Direksi dalam penyediaan informasi,
relevan dengan korporasi. Dewan Komisaris sewaktu- termasuk risalah rapat dan dokumen terkait.
waktu dapat meminta Direksi untuk memberikan Dewan Komisaris berhak sewaktu-waktu meminta
informasi tambahan. informasi tambahan kepada Direksi guna memastikan
The Board of Directors is responsible to ensure Board of pengawasan yang efektif.
Commissioners receives access to accurate, relevant and The Board of Commissioners interacts with Board
timely information. The Board of Commissioners itself of Directors directly or via joint meetings. The
ensures it receives sufficient information. The Board Board of Directors is responsible to ensure Board of
of Directors regularly provides information to Board of Commissioners receives accurate, relevant and timely
Commissioners, without delays, and comprehensively information on all operational and strategic aspects of
on all issues relevant to the corporation. At any time, the the company. The Corporate Secretary supports the
Board of Commissioners can request Board of Directors Board of Directors in providing information, including
to provide additional information. meeting minutes and related documents. The Board
of Commissioners has the right to request additional
information from Board of Directors at any time to
ensure effective supervision.
3. Tanggung jawab Direksi dan Dewan Komisaris atas Dampak Struktur Kepemilikan
Responsibilities of the Board of Directors and the Board of Commissioners on Impact of Ownership Structure
a. Dampak struktur kepemilikan terhadap korporasi. Diterapkan Dewan Komisaris dan Direksi wajib melaporkan
Direksi dan Dewan Komisaris mempertimbangkan Applied kepemilikan dan perubahan saham di Perseroan.
tanggung jawabnya dalam konteks struktur kepemilikan Mereka juga memastikan struktur kepemilikan dan
saham dan hubungan antar-Pemegang Saham korporasi hubungan antar pemegang saham tidak memengaruhi
yang mungkin berdampak terhadap pengelolaan dan independensi dan pelaksanaan tugas mereka dalam
operasi korporasi. mengelola perusahaan.
Impact of ownership structure to the corporation. The Board of Commissioners and Board of Directors
The Board of Directors and Board of Commissioners are required to report ownership and changes in shares
consider their responsibilities in the context of share in the Company. They also ensure the ownership
ownership structure and relationship among corporation structure and relationships between shareholders not
Shareholders which might impacting the management affecting their independence and execution of their
and operations of the corporation. duties in managing the company.
IV. Perilaku Etis dan Bertanggung jawab
Ethical and Responsible Behaviors
1. Pedoman Etika dan Perilaku
Ethical and Behavioral Guidelines
a. Pernyataan ini dituangkan dalam Pedoman Perilaku dan Diterapkan Kode Etik Perseroan mengatur prinsip-prinsip
Etika Usaha yang harus secara jelas mengungkapkan Applied dasar yang wajib dipatuhi oleh seluruh karyawan,
harapan korporasi bahwa setiap anggota Direksi dan Direksi, dan Dewan Komisaris. Prinsip ini mencakup
Dewan Komisaris serta karyawan akan: kejujuran, integritas, kepatuhan terhadap hukum
• Bertindak untuk kepentingan terbaik korporasi; dan peraturan, serta larangan untuk terlibat dalam
• Bertindak dengan jujur dan dengan integritas benturan kepentingan dan penyalahgunaan jabatan.
berstandar tinggi; Perseroan menegaskan bahwa setiap individu harus
• Bersikap independen dan bertindak berdasarkan bertindak untuk kepentingan terbaik perusahaan,
informasi yang lengkap, dengan itikad baik, dengan menjaga transparansi, dan menghindari tindakan yang
uji tuntas dan kehati-hatian; dapat merugikan atau mencoreng reputasi Perseroan.
• Mematuhi peraturan perundang-undangan yang Informasi terkait Kode Etik diungkapkan secara
berlaku bagi korporasi dan operasinya; lengkap dalam Laporan Tahunan ini.
• Menghindari tindakan yang melanggar peraturan
The Company’s Code of Conduct regulated the basic
perundang-undangan atau tindakan yang tidak etis
principles that must be adhered to by all employees,
berdasarkan pedoman etika korporasi;
Board of Directors, and Board of Commissioners.
• Tidak terlibat atau berpartisipasi dalam kegiatan apa
These principles include honesty, integrity, compliance
pun yang akan menimbulkan benturan kepentingan
with the laws and regulations, and a prohibition to be
dengan kepentingan terbaik korporasi atau yang akan
involved in conflict of interest and abuse of position.
berdampak negatif terhadap reputasi korporasi;
• Tidak mengambil manfaat atas properti atau The Company affirms every individual must act in the
informasi yang dimiliki korporasi, kepemilikan aset best interests of the company, maintain transparency,
lainnya atau pelanggannya untuk kepentingan pribadi and avoid actions that may harm or tarnish the
atau yang menyebabkan kerugian bagi korporasi dan Company’s reputation. Information on Code of Conduct
pelanggannya. is fully disclosed in this Annual Report.
252 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
• 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.
This statement is set out in the Business and Ethical
Conduct Guidelines which must clearly disclose the
corporate expectations that every member of the Board
of Directors and Board of Commissioners as well as the
employees will:
• Act for the best interest of the corporation;
• Act truthfully and with high level of integrity;
• Act independently and act based on complete
information, in good faith, with due diligence and
with caution;
• Comply with the applicable laws and regulations for
the corporation and its operations;
• Avoid actions violating the laws and regulations or
unethical actions based on the ethical guidelines of
the corporation;
• Not involved or participate in any activity whatsoever
which will cause conflict of interest for the best
interest of the corporation or which will have
negative impact on corporate’s reputation;
• Not exploit the property or information owned
by the corporation, other asset ownership or its
customers for personal interest or which may inflict
losses to the corporation and its customers.
• Not using the position or the opportunity generated
by the position for personal interest;
• Avoid the act of requesting or receiving from third
party, payment, gratification or other benefits for
personal or for other party which may cause conflict
of interest/benefit third party by violating the laws
and regulations;
• Respect difference of opinion and rights of every
member of the Board of Directors, Board of
Commissioners, and employees; and
• Ensure disclosure in a complete, fair, accurate,
timely, and understandable manner in reports and
documents submitted by the corporation to the
regulator and in other public communication.
b. Direksi menetapkan kebijakan dan praktik anti pencucian Diterapkan Perseroan memiliki kebijakan khusus terkait
uang dan pendanaan terorisme, anti suap, antikorupsi, Applied anti-korupsi dan anti-fraud sebagaimana tercantum
anti kecurangan (anti-fraud), keterlibatan dalam politik dalam Kebijakan anti-Korupsi dan Kebijakan Etika
dengan mengacu pada standar nasional atau internasional Bisnis.
mengenai anti pencucian uang, anti suap, antikorupsi, anti The Company has specific policies related to
kecurangan, atau standar terkait lainnya. anti-corruption and anti-fraud as stated in
The Board of Directors establishes policies and practices the Anti-Corruption Policy and Business Ethics Policy.
of anti-money laundering and terrorism financing,
anti-bribery, anti-corruption, anti-fraud, involvement
in politics by referring to national or international
standards on anti-money laundering, anti-bribery, anti-
corruption, anti-fraud or other related standards.
2024 Annual Report 253
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PT Sawit Sumbermas Sarana Tbk.
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
2. Nilai-Nilai dan Budaya Organisasi
Organizational Values and Culture
a. Korporasi mengartikulasikan, menumbuhkan, dan Diterapkan Perseroan menanamkan budaya integritas dan
mengungkapkan budaya serta nilai-nilai korporasi. Applied tanggung jawab melalui penerapan Kode Etik yang
The Corporation articulates, grows and disclose berlaku bagi seluruh karyawan, Direksi, dan Dewan
corporate culture and values. Komisaris. Kode Etik ini dikomunikasikan secara
efektif dan menjadi bagian dari strategi perusahaan
untuk menumbuhkan nilai-nilai korporasi.
Kepatuhan terhadap Kode Etik dibuktikan melalui
penandatanganan Pakta Integritas, yang menjadi
dasar dalam menciptakan lingkungan kerja yang etis
dan profesional.
The Company instills a culture of integrity and
responsibility through the implementation of the Code
of Conduct that applies to all employees, Board of
Directors, and Board of Commissioners. This Code
of Conduct is communicated effectively and is part
of company’s strategy to foster corporate values.
Compliance with the Code of Conduct is shown by the
signing of Integrity Pact, which is the basis for creating
an ethical and professional work environment.
3. Penegakan dan Komunikasi Pedoman Etika, Nilai-Nilai, dan Budaya
Enforcement and Communication of Ethical Guidelines, Values, and Culture
a. Pedoman perilaku dan kode etik korporasi Diterapkan Kode Etik dikomunikasikan secara efektif kepada
dikomunikasikan secara efektif kepada Direksi, Dewan Applied seluruh karyawan, Direksi, dan Dewan Komisaris sejak
Komisaris, serta seluruh karyawan, diintegrasikan ke awal bergabung, serta menjadi bagian dari strategi dan
dalam strategi dan operasi korporasi termasuk sistem operasi perusahaan. Kode Etik diintegrasikan dalam
manajemen risiko dan struktur remunerasi, serta sistem manajemen risiko dan struktur remunerasi.
ditegakkan. Perseroan memastikan penegakan Kode Etik secara
Corporate behavior and code of conduct guidelines must konsisten dan dapat diakses kapan saja melalui
be effectively communicated to the Board of Directors, jaringan komunikasi internal.
Board of Commissioners, as well as all employees, The Code of Conduct is effectively communicated
must be integrated into the corporate strategies and to all employees, the Board of Directors, and Board
operations, including the risk management system and of Commissioners since first joining, and becomes
remuneration structure, as well as enforced. part of company’s strategy and operations. The Code
of Conduct is integrated into the risk management
system and remuneration structure. The Company
ensures the Code of Ethics is enforced consistently
and can be accessed any time through internal
communication network.
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 reviu atas ketepatan
desain dan efektivitas operasional sistem governansi, Applied desain dan efektivitas operasional penerapan GCG,
pengelolaan risiko, pengendalian internal dan manajemen risiko, pengendalian internal, dan
kepatuhan korporasi dan melaporkan pelaksanaan kepatuhan terhadap peraturan perundang-undangan.
dan hasil reviu kepada para Pemegang Saham melalui Hasil reviu tersebut disampaikan kepada Pemegang
Laporan Tahunan Korporasi. Saham melalui Laporan Tahunan.
The Board of Directors carries out periodic review The Board of Directors periodically reviews the
on design accuracy and operational effectiveness of design accuracy and operational effectiveness of GCG
the governance system, risk management, internal implementation, risk management, internal control,
control, and corporate compliance and report the and compliance with the laws and regulations. The
implementation and review results to shareholders review results are submitted to the Shareholders
through the Corporate Annual Report. through the Annual Report.
254 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
2. Manajemen Risiko
Risk Management
a. Strategi dan risiko merupakan satu kesatuan, Diterapkan Direksi dan Departemen Manajemen Risiko secara
diungkapkan secara transparan, masuk ke dalam Applied rutin mengevaluasi penerapan sistem manajemen
pelaksanaan tugas dan tanggung jawab Direksi dan risiko dengan pengawasan Dewan Komisaris. Evaluasi
Dewan Komisaris, serta dalam diskusi di rapat Dewan ini dibahas dalam rapat gabungan Direksi dan Dewan
Komisaris dan Direksi. Komisaris untuk memastikan bahwa manajemen
Strategies and risks are one integral part, disclosed risiko menjadi bagian integral dari strategi perusahaan
transparently, included in the implementation of duties dan diterapkan secara efektif sesuai dengan 4 pilar
and responsibilities of the Board of Directors and governansi korporat.
Board of Commissioners, and in the discussions in the The Board of Directors and Risk Management
meetings of the Board of Commissioners and Board of Department routinely evaluating the implementation of
Directors. risk management system under the supervision of the
Board of Commissioners. This evaluation is discussed
b. Komite Pemantau Manajemen Risiko membantu in the joint meeting of the Board of Directors and
pelaksanaan tugas Dewan Komisaris dengan Board of Commissioners to ensure risk management
menciptakan mekanisme yang transparan, fokus, dan is an integral part of the company’s strategy and is
independen dalam pengawasan manajemen risiko implemented effectively in line with the 4 pillars of
korporasi. corporate governance.
The Risk Management Monitoring Committee
assists the implementation of duties of the Board of
Commissioners by creating transparent, focused, and
independent mechanism in the supervision of corporate
risk management.
3. Integrasi Governansi, Manajemen Risiko, dan Kepatuhan
Governance Integration, Risk Management, and Compliance
a. Direksi membangun sistem governansi, manajemen Diterapkan Perseroan merancang dan mengimplementasikan
risiko, dan kepatuhan (GRC) yang terintegrasi, dengan Applied sistem manajemen risiko yang terintegrasi di seluruh
menangani berbagai ketidakpastian secara terpadu dan lini bisnis. Sistem ini bertujuan untuk menangani
dengan integritas yang tinggi, untuk meyakinkan bahwa ketidakpastian secara menyeluruh dan meminimalkan
korporasi dapat mencapai tujuannya. dampak potensial terhadap perusahaan, dengan
The Board of Directors builds integrated governance, memastikan integritas dalam setiap proses untuk
risk management and compliance {GRC) system, by mendukung pencapaian tujuan perusahaan.
handling various uncertainties in integrated manner and The Company designs and implements the integrated
with high integrity, to ensure the corporation is able to risk management system on all business lines. This
achieve its objectives. system aims to handle uncertainty comprehensively
and minimize potential impacts on the company,
by ensuring integrity in every process to support
achievement of company’s goals.
b. Direksi memastikan bahwa bagian yang membawahi Diterapkan Unit Audit Internal Perseroan tidak merangkap dalam
fungsi kepatuhan tidak merangkap melaksanakan fungsi Applied melaksanakan fungsi yang berpotensi menimbulkan
yang berpotensi menimbulkan benturan kepentingan. benturan kepentingan.
The Board of Directors ensures the unit liable for the The Company’s Internal Audit Unit does not
compliance function does not concurrently running concurrently running function that potentially causing
function that potentially causing conflict of interest. conflict of interest.
4. Audit Internal
Internal Audit
a. Dewan Komisaris, melalui Komite Audit, memantau Diterapkan Dewan Komisaris, melalui Komite Audit, memantau dan
dan memastikan bahwa fungsi audit internal Applied memastikan bahwa fungsi audit internal mendukung
membantu korporasi untuk mencapai tujuannya dengan pencapaian tujuan perusahaan dengan pendekatan
membawa pendekatan yang objektif dan disiplin untuk yang objektif dan disiplin dalam mengevaluasi
mengevaluasi dan meningkatkan efektivitas manajemen dan meningkatkan efektivitas manajemen risiko,
risiko, pengendalian internal, dan governansi korporat. pengendalian internal, dan tata kelola perusahaan.
The Board of Commissioners via Audit Committee will Informasi lebih lengkap mengenai hal ini diungkapkan
monitors and ensures the internal audit function is pada Unit Audit Internal dalam Laporan Tahunan.
assisting the corporation to achieve its objectives by The Board of Commissioners, via Audit Committee,
taking objective approach and discipline to evaluate and monitors and ensures the internal audit is supporting
improve the effectiveness of risk management internal the achievement of company’s objectives with objective
control, and corporate governance. and disciplined approach in evaluating and improving
the effectiveness of risk management, internal control,
and corporate governance. More complete information
on this is disclosed in the Internal Audit Unit in the
Annual Report.
2024 Annual Report 255
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PT Sawit Sumbermas Sarana Tbk.
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
VI. Pengungkapan dan Transparansi
Disclosure and Transparency
1. Kebijakan Pengungkapan
Disclosure Policy
a. Korporasi memiliki kebijakan dan prosedur Diterapkan Perseroan memiliki Kebijakan Tata Kelola dan
pengungkapan dan transparansi yang memastikan Applied Kebijakan Komunikasi dengan Pemegang Saham
pengungkapan informasi material dan menjaga yang mengatur keterbukaan informasi dan menjaga
informasi sensitif serta rahasia korporasi. kerahasiaan data sensitif. Perseroan berkomitmen
The corporation has policy and procedure of disclosure menyampaikan informasi material kepada seluruh
and transparency, ensuring disclosure of material Pemegang Saham secara tepat waktu, akurat, dan
information and safeguarding corporate’s sensitive and teratur, kecuali yang bersifat rahasia. Perseroan
confidential information. juga menjamin kesetaraan akses informasi tanpa
keberpihakan pada Pemegang Saham tertentu.
b. Hak Pemegang Saham untuk memperoleh secara The Company has Governance Policy and
teratur dan tepat waktu informasi material yang relevan Communication Policy with Shareholders that
tentang korporasi harus dipenuhi. regulates information disclosure and maintains
Shareholders’ right to regularly and timely receive confidentiality of sensitive data. The Company is
relevant material information on the corporation must committed to deliver material information to all
be fulfilled. Shareholders in a timely, accurate, and regular
manner, except for confidential information. The
Company also guarantees equal access to information
without leaning towards certain Shareholders.
2. Laporan Keuangan dan Keberlanjutan
Financial Statements and Sustainability Report
a. Korporasi mengungkapkan sistem dan prosedur untuk Diterapkan Perseroan memiliki sistem pengendalian internal
memastikan bahwa Laporan Keuangan interim yang Applied untuk memastikan Laporan Keuangan Interim yang
tidak diaudit atau direviu oleh auditor eksternal secara tidak diaudit tetap akurat dan lengkap. Komite Audit
material adalah akurat, lengkap, dan memberikan mereviu laporan sebelum dipublikasikan guna
investor informasi yang tepat untuk membuat keputusan menjamin transparansi dan memberikan informasi
investasi yang tepat. yang relevan bagi investor.
The corporation discloses system and procedure to The Company has internal control system to ensure
ensure the interim Financial Statements, unaudited or the unaudited Interim Financial Statements remains
not reviewed by external auditor, is materially accurate, accurate and complete. The Audit Committee
complete, and provide current information to the reviews the statements prior to publication to ensure
investor to make correct investment decision. transparency and provide relevant information to
investors.
b. Komite Audit memastikan kualitas audit Laporan Diterapkan Komite Audit memastikan kualitas audit Laporan
Keuangan yang dilaksanakan oleh auditor eksternal. Applied Keuangan oleh auditor eksternal, termasuk
Kegiatan ini termasuk merekomendasikan penunjukan, merekomendasikan penunjukan, penunjukan kembali,
penunjukan kembali dan, jika perlu, pemberhentian dan pemberhentian, dan remunerasi jika diperlukan.
remunerasi auditor eksternal. The Audit Committee ensures the audit quality of
The Audit Committee ensures the audit quality of Financial Statements by external auditor, including
Financial Statements done by external auditor. This recommending the appointment, reappointment,
activity includes recommending the appointment, dismissal and remuneration if necessary.
reappointment, and, if necessary, dismissal and
remuneration of external auditor.
c. Laporan Keberlanjutan harus disiapkan dan diungkapkan Diterapkan Laporan Keberlanjutan disusun oleh Direksi dan
dengan akurat dan disusun sesuai kerangka pelaporan Applied Manajemen sesuai ketentuan, menggunakan standar
keberlanjutan nasional atau internasional. nasional dan internasional, yaitu Peraturan Otoritas
The sustainability report must be prepared and disclosed Jasa Keuangan No. 51/POJK.03/2017 tentang
accurately and composed in line with the national or Keuangan Berkelanjutan dan kerangka Global
international sustainability reporting framework. Reporting Initiative (GRI).
The Sustainability Report is composed by Board
of Directors and Management in line with the
provisions, using national and international standards,
namely Financial Services Authority Regulation
No. 51/POJK.03/2017 on Sustainable Finance and
Global Reporting Initiative (GRI) framework.
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Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
d. Korporasi menerbitkan Laporan Tahunan secara Diterapkan Laporan Tahunan Perseroan menyajikan informasi
terintegrasi yang menempatkan kinerja historis ke Applied tentang kinerja historis dalam konteks yang relevan,
dalam konteks dan menggambarkan risiko, peluang, dan serta menguraikan risiko, peluang, dan prospek
prospek korporasi di masa depan, sehingga membantu perusahaan di masa mendatang.
Pemegang Saham dan pemangku kepentingan The Company’s Annual Report presents information
memahami tujuan strategis korporasi dan kemajuannya regarding historical performance in a relevant context,
dalam menciptakan nilai yang berkelanjutan. and outlines future company’s risks, opportunities and
The corporation issues an integrated Annual Report prospects.
which put historical performance into the context and
illustrate the risk, probability, and future corporate
prospect, thus, assisting Shareholders and the
stakeholders to understand corporate strategies and
progress in creating sustainable values.
e. Laporan Tahunan perusahaan terbuka mengungkapkan Diterapkan Informasi terkait pemilik manfaat terakhir telah
pemilik manfaat akhir dalam kepemilikan saham Applied diungkapkan bagian Informasi Pemegang Saham
perusahaan terbuka paling sedikit 5% (lima persen), Utama dan/atau Pengendali bab Profil Perusahaan
selain pengungkapan pemilik manfaat akhir dalam dalam Laporan Tahunan ini.
kepemilikan saham perusahaan terbuka melalui Information related to ultimate beneficial owner
Pemegang Saham Utama dan Pengendali. has been disclosed in the Information of Major and/
Annual Report of Public Company discloses beneficial or Controlling Shareholders section of the Company
owner in share ownership of Public Company of at Profile chapter in this Annual Report.
least 5%, other than disclosure of beneficial owner in
share ownership of Public Company through Major and
Controlling shareholders.
3. Diseminasi Informasi
Information Dissemination
a. Saluran penyebaran informasi harus menyediakan Diterapkan Perseroan secara konsisten menggunakan aset
akses yang setara, tepat waktu, dan relatif murah untuk Applied digital sebagai media untuk menyampaikan informasi
informasi yang relevan bagi pengguna. kepada para pemangku kepentingan. Berbagai kanal
Information dissemination channel must provide equal, komunikasi yang tersedia, seperti situs web, dan public
timely, and relatively cheap access for information which expose.
is relevant for the user. The Company consistently uses digital assets as
media to disseminate information to stakeholders.
Various communication channels are available, such
as websites and public exposes.
b. Korporasi memastikan bahwa pernyataan tahunan Penjelasan Pernyataan mengenai penerapan PUGKI baru akan
terhadap penerapan Pedoman Umum Governansi Explanation disampaikan oleh Perseroan dalam Laporan Tahunan
Korporat Indonesia, termasuk penjelasan atas 2024. Ke depan, Perseroan berkomitmen untuk
penerapan atas masing-masing Rekomendasi dan konsisten dan meningkatkan kualitas penerapan
Panduan tersedia di situs web selama jangka waktu setiap rekomendasi yang diberikan oleh PUGKI serta
minimal 5 tahun. akan mempublikasikannya di situs web.
The corporation ensures the annual statement on the A statement regarding the implementation of new
implementation of General Guidelines for Indonesian PUGKI will be submitted by the Company in the
Corporate Governance, and explanation regarding the 2024 Annual Report. Going forward, the Company
implementation of each Recommendation and Guideline is committed to be consistent and improving the
is available in the website for at least 5 years. implementation quality of each recommendation given
by PUGKI and will publish it on the website.
c. Untuk korporasi yang terdaftar di pasar modal di Diterapkan Hingga akhir tahun buku 2024, Perseroan hanya
yurisdiksi selain yurisdiksi asal, peraturan perundang- Applied mencatatkan dan memperdagangkan sahamnya di
undangan atas governansi korporat yang berlaku harus Bursa Efek Indonesia, tempat domisili Perseroan.
di diungkapkan dengan jelas. Dalam hal cross listing, Until end of 2024 fiscal year, the Company only listed
kriteria dan prosedur cross listing, kriteria dan prosedur and traded its shares on Indonesia Stock Exchange,
untuk mengakui persyaratan listing untuk listing utama the Company’s domicile.
harus transparan dan didokumentasikan.
For corporation listed at the capital market within the
jurisdiction, other than its origin jurisdiction, the laws
and regulations on prevailing corporate governance
must be disclosed clearly. ln case of cross listing,
the cross listing criteria and procedure, criteria and
procedure to acknowledge listing requirements for main
listing must be transparent and documented.
2024 Annual Report 257
Page 260
PT Sawit Sumbermas Sarana Tbk.
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
VII. Perlindungan terhadap Hak-Hak Pemegang Saham
Protection towards the Rights of the Shareholders
1. Hak Pemegang Saham
Shareholders Rights
a. Korporasi memiliki suatu kebijakan komunikasi yang Diterapkan Perseroan memiliki kebijakan komunikasi dengan
memfasilitasi dan mendorong partisipasi Pemegang Applied Pemegang Saham, sebagaimana diatur dalam
Saham atau investor. Anggaran Dasar dan dilaksanakan melalui Sekretaris
The corporation has a communication policy to facilitate Perusahaan.
and encourage the participation of Shareholders or The Company has a communication policy with
investor. Shareholders, as stipulated in the Articles of
Association and implemented by Corporate Secretary.
b. Korporasi yang merupakan entitas induk memastikan
bahwa kebijakan governansi korporatnya berlaku bagi
Entitas Anak dan entitas sepengendali yang di dalamnya
investasi korporasi adalah signifikan.
The corporation as parent company ensures its
corporate governance policy is applicable to Subsidiaries
and entities of the same control in which the investment
of the corporation is significant.
c. Korporasi memiliki aturan dan prosedur yang mengatur
akuisisi, pengambilalihan, dan transaksi luar biasa,
seperti merger dan penjualan aset korporasi yang
substansial untuk memastikan transaksi terjadi
secara transparan dan dalam kondisi yang wajar dan
melindungi hak-hak semua Pemegang Saham sesuai
dengan kelasnya.
The corporation has rules and procedures regulating
the acquisition, take over and extraordinary transaction,
such as merger and sale of substantial corporation
assets to ensure the transaction is done transparently
and fairly and protects the rights of all Shareholders in
line with their classes.
2. Perlakuan Adil terhadap Pemegang Saham
Fair Treatment toward the Shareholders
a. Korporasi memiliki aturan dan prosedur yang Not Applicable Perseroan hanya menerbitkan 1 jenis saham
memastikan: (1 seri saham), sehingga prinsip perlakuan setara
• Semua Pemegang Saham dari seri yang sama terhadap Pemegang Saham telah terpenuhi secara
dalam satu kelas saham harus diperlakukan otomatis.
setara; serta The Company only issues 1 type of share
• Pengungkapan aturan dan prosedur tersebut serta (1 series of share), so the principle of fair treatment
pengungkapan struktur modal dan pengaturan toward the Shareholders has been automatically
yang memungkinkan Pemegang Saham tertentu fulfilled.
memeroleh pengaruh atau kendali yang tidak
proporsional dengan kepemilikan sahamnya.
Corporation has rules and procedures to ensure:
• All Shareholders from the same series in the same
class of share must be treated equally; and
• The disclosure of the rules and procedure as well
as the disclosure of the capital structure and the
arrangement enabling certain Shareholder to gain
influence or control which is not proportional to its
share ownership.
b. Korporasi memiliki aturan dan prosedur yang Diterapkan Perseroan memastikan bahwa transaksi pihak
memastikan transaksi pihak berelasi disetujui dan Applied berelasi yang dilaksanakan tidak memiliki benturan
dilaksanakan sedemikian rupa yang dapat meyakinkan kepentingan serta kepentingan Perseroan dan
bahwa benturan kepentingan telah dikelola dengan Pemegang Saham telah terlindungi.
tepat, dan melindungi kepentingan korporasi dan The Company ensures related party transactions
Pemegang Saham. carried out have no conflict of interest and the interests
The corporation has rules and procedure to ensure the of the Company and Shareholders are protected.
affiliated party transactions are approved and carried
out in such a way to assure that conflict of interest has
been properly managed, and protect the interest of the
corporation and shareholders.
258 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
c. Korporasi memiliki dan mengungkapkan kebijakan Diterapkan Perseroan telah memiliki kebijakan terkait insider
untuk mencegah terjadinya insider trading. Korporasi Applied trading, sebagaimana tercantum dalam Pedoman Tata
memiliki aturan yang jelas mengenai perdagangan Kelola Perusahaan. Informasi ini juga diungkapkan
apa pun dalam saham korporasi yang dilakukan pada bagian Transaksi Orang Dalam di Laporan
oleh Direktur, Komisaris, dan orang dalam untuk Tahunan.
memastikan bahwa siapa pun tidak boleh mendapatkan The Company has a policy related to insider trading as
keuntungan secara langsung atau tidak langsung dari stated in the Corporate Governance Guidelines. This
informasi yang tidak/belum tersedia di pasar. information is also disclosed in the Insider Transaction
The corporation has and discloses policy to prevent section in the Annual Report.
occurrence of insider trading, The corporation has clear
rules on any trading in the corporation shares carried
out by the Director, Commissioner, and insider to
ensure no one obtain direct or indirect benefit from the
information which is not/not yet available in the market.
3. Rapat Umum Pemegang Saham
General Meeting of Shareholders
a. Korporasi melakukan panggilan RUPS dengan agenda Diterapkan Perseroan melaksanakan pemanggilan RUPS paling
dan materi RUPS selengkap dan sedini mungkin (paling Applied lambat 21 hari sebelum RUPS. Pemanggilan tersebut
lambat 28 hari sebelum RUPS) untuk memberikan waktu telah dipublikasikan pada di publikasikan pada situs
dan materi yang cukup bagi Pemegang Saham untuk web Perseroan, Bursa Efek Indonesia, dan Kustodian
mempelajari dengan baik agenda rapat. Undangan Sentral Efek Indonesia.
rapat dan seluruh informasi RUPS diungkapkan melalui The Company issues the GMS invitation no later than
sarana elektronik seperti melalui situs web korporasi. 21 days prior to the GMS. The invitation has been
The corporation gives the GMS invitation along with published on the websites of the Company, Indonesia
GMS agenda and materials as complete and as early Stock Exchange, and Indonesian Central Securities
as possible (at the latest 28 days prior to the GMS) to Depository.
give enough time and materials for the Shareholders
to properly review the meeting agenda. The meeting
invitees and all GMS information are disclosed via
electronic means, such as the corporate website.
b. Korporasi memiliki dan mengungkapkan aturan dan Diterapkan Mekanisme pengambilan keputusan/pemungutan
prosedur yang memfasilitasi Pemegang Saham dalam Applied suara RUPS baik secara terbuka maupun tertutup
berpartisipasi dan memberikan suara secara efektif dimuat dalam Anggaran Dasar Perseroan.
di RUPS. The decision making/voting mechanism of the GMS,
The corporation has and discloses rules and procedure both open or closed, is stated in the Company’s
facilitating Shareholders to participate and casting votes Articles of Association.
effectively in the GMS.
c. Pemegang Saham berpartisipasi efektif dalam Diterapkan Pemegang Saham berpartisipasi efektif dalam
menetapkan penunjukan anggota Direksi dan Dewan Applied menetapkan penunjukan anggota Direksi dan Dewan
Komisaris. Komisaris Perseroan. Sebagaimana diungkapkan
Shareholders effectively participate in determining the dalam Kebijakan dan Prosedur Nominasi dalam
appointment of members of the Board of Directors and Laporan Tahunan ini.
Board of Commissioners. Shareholders effectively participate in determining the
appointment of members of the Board of Directors and
Board of Commissioners of the Company. As disclosed
in the Nomination Policy and Procedure in this Annual
Report.
d. Seluruh anggota Direksi dan anggota Dewan Komisaris Penjelasan RUPS Tahunan Perseroan pada 25 April 2024 tidak
hadir dalam RUPS Tahunan. Explanation dihadiri oleh anggota Direksi yang mengundurkan diri.
All members of the Board of Directors and members of The Company’s Annual GMS on April 25, 2024 was
the Board of Commissioners are present at the Annual not attended by resigning members of the Board of
GMS. Directors.
e. Korporasi memastikan transparansi dan akuntabilitas Diterapkan Dasar penunjukan Kantor Akuntan Publik dan Akuntan
auditor eksternal di RUPS. Applied Publik yang akan mengaudit Laporan Keuangan
The corporation ensures the transparency and Perseroan tahun 2024 telah disampaikan melalui
accountability of external auditor at the GMS. keputusan RUPS Tahunan.
The basis of appointment of Public Accounting Firm
and Public Accountant who will audit the Company’s
2024 Financial Statements has been disclosed through
Annual GMS resolution.
2024 Annual Report 259
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PT Sawit Sumbermas Sarana Tbk.
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
f. Penyampaian hasil pemungutan suara dan ringkasan Diterapkan Perseroan telah mengungkapkan hasil pemungutan
risalah RUPS secara lengkap diumumkan ke publik Applied suara dan ringkasan risalah RUPS secara lengkap
pada hari kerja berikutnya. dalam situs web perusahaan dan Bursa Efek Indonesia.
The presentation of complete voting results and The Company has disclosed the complete voting
summary of GMS minutes will be published to the public results and summary of GMS minutes on company and
on the subsequent working day. Indonesia Stock Exchange websites.
VIII. Penghargaan terhadap Pemangku Kepentingan
Appreciation to the Stakeholders
1. Keterlibatan Pemangku Kepentingan Kunci (Stakeholder Engagement)
Key Stakeholders Engagement
a. Korporasi melalui Sekretaris Korporasi melaksanakan Diterapkan Perseroan telah mengungkapkan proses dalam
komunikasi yang reguler, transparan, dan efektif dengan Applied mengidentifikasi dan memilih pemangku kepentingan
pemangku kepentingan kunci serta melibatkan mereka dan keterlibatannya yang telah diungkapkan dalam
untuk memahami harapan dan keluhan mereka serta Laporan Keberlanjutan. Selain itu, Perseroan juga
dampak korporasi terhadap mereka. memiliki Whistleblowing System sebagai sarana
The corporation via Corporate Secretary carries out untuk menyampaikan saran, masukan, dan keluhan/
regular, transparent, and effective communication with pengaduan.
key stakeholders and engages them to understand The Company has disclosed the process of identifying
their hopes and complaints as well as the impact of and selecting stakeholders and their engagement
corporation towards them. which has been disclosed in the Sustainability Report.
The Company also has a Whistleblowing System as a
means to submit suggestions, input, and grievance/
complaints.
2. Integrasi Keberlanjutan dalam Model Bisnis
Sustainable Integration in Business Model
a. Dewan Komisaris bersama-sama dengan Direksi Diterapkan Dewan Komisaris, Direksi, dan Ketua Divisi
bertanggung jawab, akuntabel, dan transparan atas Applied Keberlanjutan telah menetapkan strategi,
governansi keberlanjutan, termasuk menetapkan prioritas, dan target keberlanjutan Perseroan telah
strategi, prioritas, dan target keberlanjutan korporasi. dikomunikasikan kepada para Pemegang Saham
Direksi dan Dewan Komisaris memasukkan melalui Laporan Tahunan dan Laporan Keberlanjutan.
pertimbangan keberlanjutan ketika menjalankan The Board of Commissioners, Board of Directors,
perannya, termasuk antara lain dalam pengembangan and Head of Sustainability Division have established
dan implementasi strategi korporasi, rencana bisnis, the Company’s sustainability strategies, priorities,
rencana aksi utama, dan manajemen risiko. and targets which have been communicated to
The Board of Commissioners together with the Board of Shareholders through the Annual Report and
Directors are responsible, accountable, and transparent Sustainability Report.
over sustainability governance, including setting up
the strategies, priority, and targets of the corporation’s
sustainability. The Board of Directors and Board of
Commissioners include the sustainable considerations
when carrying out the roles, including, among others,
in development and implementation of corporate
strategies, business plan, main action plan, and risk
management.
3. Perlindungan terhadap Pemangku Kepentingan
Protection toward the Stakeholders
a. Direksi memastikan dan mengungkapkan bahwa Diterapkan Perseroan senantiasa menjalankan aktivitas
operasi korporasi mencerminkan penerapan standar Applied operasional sesuai dengan peraturan perundang-
etika, tanggung jawab sosial dan lingkungan yang tinggi undangan yang berlaku. Hal tersebut dilakukan
di seluruh korporasi dan memastikan bahwa kebijakan sebagai upaya dalam menciptakan lingkungan kerja
dan prosedur yang tepat diterapkan untuk menghormati yang beretika, bertanggung jawab terhadap tanggung
serta mematuhi hak-hak pemangku kepentingan. jawab sosial dan lingkungan serta saling menghormati
The Board of Directors ensures and discloses that dan mematuhi hak-hak pemangku kepentingan.
corporate operations reflect implementation of Informasi lengkap telah diungkapkan dalam Laporan
high ethical standards, social and environmental Tahunan dan Laporan Keberlanjutan.
responsibility throughout the corporation and ensure The Company always carries out operational activities
the appropriate policies and procedures are applied to in line with applicable laws and regulations. This is
respect and comply with the stakeholders’ rights. done as an effort to create an ethical work environment,
responsible for social and environmental responsibilities,
mutual respect and compliance with stakeholder rights.
Complete information has been disclosed in the Annual
Report and Sustainability Report.
260 Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
b. Direksi mendorong karyawan bekerja untuk kepentingan Penjelasan Saat ini, Perseroan belum memiliki program
jangka panjang korporasi dan mengedepankan Explanation insentif jangka panjang khusus, namun senantiasa
keberlanjutan. mengevaluasi berbagai mekanisme yang dapat
The Board of Directors encourages the employees to mendorong kinerja dan retensi jangka panjang bagi
work for the long-term interest of the corporation to Direksi dan karyawan.
prioritize sustainability. Currently, the Company has no special long-term
incentive program, but constantly evaluating various
mechanism to boost the performance and long-
retention for the Board of Directors and employees.
Pernyataan dan Praktik
Bad Corporate Governance
Statements and Practices of
Bad Corporate Governance
Praktik bad corporate governance terjadi ketika perusahaan The bad corporate governance practices occur when a company
gagal menerapkan prinsip transparansi, akuntabilitas, dan fails to implement the principles of transparency, accountability,
integritas. Hal ini dapat mencakup kurangnya pengawasan, and integrity. This can include lack of oversight, conflicts of
konflik kepentingan, manipulasi laporan keuangan, dan interest, manipulation of financial statements, and neglect of
pengabaian hak pemangku kepentingan. Praktik semacam stakeholder rights. Such practices damage reputation, reduce
ini merusak reputasi, mengurangi kepercayaan investor, dan investor confidence, and have the potential to cause financial
berpotensi menimbulkan kerugian finansial serta hukum. and legal losses. Therefore, the Company needs to commit
Untuk itu, Perseroan perlu berkomitmen pada prinsip-prinsip to GCG principles so that operations remain sustainable
GCG agar operasional tetap berkelanjutan dan terpercaya. and reliable. This commitment is implemented through the
Komitmen tersebut diimplementasikan melalui uraian berikut. following description.
Uraian Praktik
Description Practice
Adanya laporan sebagai perusahaan yang mencemari lingkungan. Hingga akhir tahun 2024, Perseroan tidak menerima laporan terkait
Reported as a company involved in environmental pollution. pencemaran lingkungan yang dilakukan oleh Perseroan dan Entitas Anak.
Until end of 2024, the Company has not received any report related to
environmental pollution caused by the Company and its Subsidiaries.
Perkara penting yang sedang dihadapi oleh perusahaan, anggota Hingga akhir 2024, tidak terdapat perkara penting yang sedang dihadapi
Dewan Komisaris, dan/atau Direksi yang sedang menjabat tidak oleh Perseroan anggota Dewan Komisaris, dan/atau Direksi sebagaimana
diungkapkan dalam Laporan Tahunan. diungkapkan dalam pembahasan Perkara Penting dan Sanksi Administratif.
Important case being faced by the company, serving members of the Until the end of 2024, there was no important case being faced by the Company,
Board of Commissioners, and/or Board of Directors is not disclosed in members of the Board of Commissioners, and/or Board of Directors as
the Annual Report. disclosed in the Important Case and Administrative Sanctions sections.
Ketidakpatuhan dalam pemenuhan kewajiban perpajakan. Sebagai bentuk kepatuhan terhadap peraturan perpajakan, Perseroan telah
Non-compliance of tax obligations. memenuhi kewajiban pajaknya dengan melakukan pembayaran pajak sesuai
ketentuan yang berlaku. Informasi mengenai pembayaran pajak tahun 2024
telah diungkapkan dalam Laporan Keuangan Konsolidasian Perseroan, pada
Catatan 19, halaman 81-97.
As a form of compliance with the tax regulations, the Company has fulfilled
its tax obligations by paying the tax in line with the applicable provisions.
Information on the tax payments for the 2024 has been disclosed in
the Company’s Consolidated Financial Statements, in Note 19, page 81-97.
2024 Annual Report 261
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PT Sawit Sumbermas Sarana Tbk.
Uraian Praktik
Description Practice
Ketidaksesuaian penyajian Laporan Tahunan dan Laporan Keuangan Penyusunan Laporan Tahunan dan Laporan Keuangan Perseroan
dengan peraturan yang berlaku dan Standar Akuntansi Keuangan. disesuaikan dengan peraturan yang berlaku. Laporan Tahunan
Discrepancy in the presentation of Annual Report and Financial memuat Laporan Manajemen mengenai tugas, tantangan, dan capaian
Statements in line with applicable regulations and Financial Accounting sepanjang tahun 2024, berdasarkan Peraturan Otoritas Jasa Keuangan
Standards. No. 29/POJK.04/2016. Sementara itu, Laporan Keuangan telah disusun
sesuai dengan peraturan dan Standar Akuntansi Keuangan dan telah diaudit
oleh KAP Ernst & Young Indonesia, Purwanto, Sungkoro & Surja untuk
periode 2024.
The preparation of Company’s Annual Report and Financial Statements
are following the applicable regulations. The Annual Report includes
the Management Report on the duties, challenges, and achievements
throughout 2024, based on the Financial Services Authority Regulation
No. 29/POJK.04/2016. Meanwhile, the Financial Statements have been
prepared in line with applicable regulations and Financial Accounting
Standards and have been audited by KAP Ernst & Young Indonesia, Purwanto,
Sungkoro & Surja for the 2024 period.
Kasus terkait buruh dan karyawan. Sepanjang tahun 2024, tidak terdapat kasus terkait buruh dan karyawan di
Cases related to labor and employees. lingkungan Perseroan dan Entitas Anak.
Throughout 2024, there was no case related to labor and employees within
the Company and its Subsidiaries.
Tidak terdapat pengungkapan segmen operasi. Informasi terkait segmen operasi Perseroan telah diungkapkan pada Bab
No disclosure of operational segments. Analisis dan Pembahasan Manajemen Atas Kinerja Perusahaan dalam
Laporan Tahunan ini.
Information regarding Company’s operational segments has been disclosed
in the Management Discussion and Analysis of Company Performance
section in this Annual Report.
Terdapat ketidaksesuaian antara Laporan Tahunan hardcopy dengan Perseroan secara rutin melakukan pengecekan terhadap kesesuaian data
Laporan Tahunan softcopy. Laporan Tahunan antara versi hardcopy dan softcopy.
Discrepancies between the hardcopy and softcopy of the Annual Report. The Company regularly checks the data consistency between the hardcopy
and softcopy version of the Annual Report.
262 Laporan Tahunan 2024
Page 265
Tata Kelola Perusahaan
Corporate Governance
2024 Annual Report 263
Page 266
PT Sawit Sumbermas Sarana Tbk. 264 Laporan Tahunan 2024
Page 267
Tanggung
Jawab Sosial
dan Lingkungan
Perusahaan
Corporate Social and Environmental
Responsibility Aspects
Perseroan menjalankan program TJSL untuk
menyeimbangkan pertumbuhan ekonomi, sosial, dan
lingkungan. Fokusnya mencakup bantuan sosial, pendidikan,
kesehatan, lingkungan, infrastruktur, dan pemberdayaan
masyarakat guna memberi manfaat berkelanjutan.
The Company carries out Social and Environmental
Responsibility (SER) programs aimed at balancing
economic, social, and environmental growth. These
programs focus on social assistance, education,
healthcare, environmental initiatives, infrastructure, and
community empowerment to deliver long-term benefits.
2024 Annual Report 265
Page 268
PT Sawit Sumbermas Sarana Tbk.
Komitmen Pelaksanaan Tanggung Jawab Sosial
dan Lingkungan Perusahaan
Corporate Social and
Environmental Responsibility Commitment
PT Sawit Sumbermas Sarana Tbk (SSMS) berkomitmen untuk PT Sawit Sumbermas Sarana Tbk (SSMS) is committed to
memberikan dampak positif dan manfaat berkelanjutan bagi delivering positive and sustainable impacts for stakeholders
pemangku kepentingan serta masyarakat, baik secara langsung and the wider community, both directly and indirectly. This
maupun tidak langsung. Komitmen ini diwujudkan melalui commitment is realized through social and environmental
program tanggung jawab sosial dan lingkungan (TJSL) yang responsibility (SER) programs aimed at balancing economic,
bertujuan untuk menyeimbangkan kinerja ekonomi, sosial, dan social, and environmental performance, in line with the
lingkungan, sejalan dengan pencapaian tujuan pembangunan achievement of the Sustainable Development Goals (SDGs).
berkelanjutan (TPB).
Tujuan Pelaksanaan TJSL Objectives of SER Implementation
SSMS menjalankan program TJSL dengan tujuan utama untuk: SSMS carries out social and environmental responsibility (SER)
programs with the following main objectives:
1. Membangun hubungan harmonis dengan pemangku 1. To build harmonious relationships with stakeholders;
kepentingan;
2. Mendukung kelancaran operasional perusahaan; 2. To support smooth business operations;
3. Meningkatkan kesejahteraan masyarakat; serta 3. To improve community welfare; and
4. Melestarikan lingkungan dan sumber daya alam. 4. To preserve the environment and natural resources.
Pedoman dan Regulasi Pelaksanaan TJSL Guidelines and Regulations for SER
Implementation
Dalam implementasinya, SSMS berpedoman pada prinsip In its implementation, SSMS refers to sustainability principles,
keberlanjutan, etika bisnis, serta regulasi nasional dan business ethics, as well as national and international
internasional, sebagai berikut. regulations, as follows:
1. Undang-Undang No. 40 Tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 concerning Limited Liability Companies.
Terbatas.
2. Peraturan Pemerintah No. 47 Tahun 2012 tentang Tanggung 2. Government Regulation No. 47 of 2012 concerning Social
Jawab Sosial dan Lingkungan. and Environmental Responsibility.
3. Undang-Undang No. 25 Tahun 2007 tentang Penanaman 3. Law No. 25 of 2007 concerning Investment.
Modal.
4. Anggaran Dasar Perseroan. 4. The Company’s Articles of Association.
5. ISO 26000 tentang Panduan Tanggung Jawab Sosial. 5. ISO 26000 on Social Responsibility Guidelines.
6. Tata Kelola Perusahaan (GCG) dan Etika Bisnis. 6. Good Corporate Governance (GCG) and Business Ethics.
7. Sertifikasi keberlanjutan, termasuk: 7. Sustainability certifications, including:
a. Indonesian Sustainable Palm Oil (ISPO); a. Indonesian Sustainable Palm Oil (ISPO);
b. Roundtable on Sustainable Palm Oil (RSPO); serta b. Roundtable on Sustainable Palm Oil (RSPO); and
c. Kepatuhan terhadap prinsip Hak Asasi Manusia (HAM). c. Compliance with Human Rights (HR) principles.
266 Laporan Tahunan 2024
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Corporate Social and Environmental Responsibility Aspects
Visi dan Misi TJSL
SER Vision and Mission
Visi “Berkah untuk Lingkungan Sekitarnya”
Vision “Blessing for the Surrounding Environment”
Visi ini mencerminkan komitmen SSMS untuk menjadi perusahaan yang membawa
dampak positif, memberikan manfaat yang signifikan bagi masyarakat dan lingkungan
sekitar, serta menciptakan harmoni antara kegiatan usaha dan keberlanjutan.
This vision reflects SSMS’s commitment to becoming a company that generates
positive impact, delivers meaningful benefits to the surrounding communities and
environment, and creates harmony between business operations and sustainability.
Misi
• Melaksanakan komitmen perusahaan atas tanggung • To implement the company’s commitment to social
jawab sosial dan lingkungan yang akan memberikan and environmental responsibility, delivering added
nilai tambah kepada semua pemangku kepentingan. value to all stakeholders.
Mission • Menciptakan hubungan harmonis yang mendukung • To establish harmonious relationships that support
perkembangan komunitas sekitar, seimbang dengan the development of surrounding communities in
pertumbuhan perusahaan. balance with the company’s growth.
• Melaksanakan tanggung jawab sosial perusahaan • To carry out corporate social responsibility to
untuk pembangunan masyarakat yang berkelanjutan. promote sustainable community development.
• Membantu pemerintah Indonesia dalam • To support the Indonesian government in improving
meningkatkan kesejahteraan masyarakat. community welfare.
• Membangun hubungan yang harmonis dan kondusif • To foster harmonious and constructive relationships
dengan semua pemangku kepentingan (stakeholder) with all stakeholders to support the company’s
untuk mendukung perkembangan dan reputasi growth and reputation.
perusahaan.
Kriteria Pelaksanaan TJSL
Criteria for SER Implementation
Tiga kriteria utama menjadi pedoman dalam memastikan efektivitas pelaksanaan program TJSL SSMS:
Three key criteria serve as guidelines to ensure the effectiveness of SSMS's SER programs:
Program dirancang dan dijalankan Programs are designed and implemented
Tepat Sasaran berdasarkan kebutuhan nyata masyarakat based on the actual needs of local
On Target dan komunitas sekitar, sehingga manfaatnya communities, ensuring the benefits are
dapat dirasakan langsung oleh penerima. directly felt by the recipients.
Setiap program memiliki dampak yang positif Each program delivers positive and
Bermanfaat dan relevan, baik secara sosial, ekonomi, relevant impacts socially, economically, and
Helpful maupun lingkungan, yang mendukung environmentally supporting improvements in
peningkatan kualitas hidup masyarakat. the quality of life of the community.
Program-program TJSL dirancang untuk SER programs are designed to create
Berkelanjutan memberikan dampak jangka panjang, dengan long-term impact, with a focus on
fokus pada keberlanjutan guna memastikan sustainability to ensure that benefits continue
Sustainable
manfaat yang terus dirasakan oleh masyarakat to be experienced by the community and the
dan lingkungan dari waktu ke waktu. environment over time.
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Program TJSL 2024
2024 SER Program
Perseroan berperan dalam meningkatkan kualitas dan The Company plays an active role in improving the quality
kesejahteraan masyarakat melalui program TJSL. Sebagai of life and welfare of the community through its social and
salah satu pemangku kepentingan utama, masyarakat memiliki environmental responsibility (SER) programs. As one of the
peran dalam mendukung keberlanjutan bisnis Perseroan. Oleh Company’s key stakeholders, the community contributes
karena itu, melalui program TJSL, Perseroan berkomitmen to supporting the sustainability of the Company’s business.
untuk tumbuh secara berkelanjutan bersama masyarakat. Therefore, through SER programs, the Company is committed
to achieving sustainable growth together with the community.
Sepanjang tahun 2024, Perseroan telah menyusun dan Throughout 2024, the Company has developed and implemented
melaksanakan program TJSL yang terbagi ke dalam 6 pilar SER programs under six main pillars:
utama, yaitu:
1. Sosial Budaya; 1. Socio-Cultural;
2. Pendidikan; 2. Education;
3. Kesehatan; 3. Health;
4. Pelestarian Lingkungan Hidup; 4. Environmental Conservation;
5. Infrastruktur; dan 5. Infrastructure; and
6. Pemberdayaan Masyarakat. 6. Community Empowerment.
Realisasi anggaran TJSL untuk 6 pilar tersebut mencapai The total SER budget realization for these six pillars reached
Rp23,83 miliar, mencakup 911 kegiatan dengan penerima Rp23.83 billion, covering 911 activities and benefiting 47 villages
manfaat sebanyak 47 desa dan 616.128 individu. and 616,128 individuals.
Pilar Sosial Budaya Social and Cultural Pillar
Sebagai salah satu komponen utama dalam program TJSL As one of the key components of SSMS’s SER programs, the
SSMS, Pilar Sosial Budaya dirancang untuk mendukung Social and Cultural Pillar is designed to support community
kesejahteraan masyarakat serta memperkuat nilai-nilai sosial welfare and strengthen local social and cultural values. This
dan budaya lokal. Program ini berperan dalam meringankan program plays a role in easing the burden on the community
beban masyarakat sekaligus berkontribusi terhadap pencapaian while contributing to the achievement of the SDGs, particularly:
TPB, khususnya:
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Sepanjang tahun 2024, SSMS telah merealisasikan anggaran Throughout 2024, SSMS has allocated Rp25.6 billion for various
sebesar Rp25,6 miliar untuk berbagai program di bawah Pilar programs under the Social and Cultural Pillar, which include:
Sosial Budaya, yang mencakup:
Bantuan Sembako
Food Assistance
Menjelang hari-hari besar keagamaan, SSMS dan Entitas Anak kembali In preparation for major religious celebrations, SSMS and its Subsidiaries
melaksanakan Program Dukungan Sosial Masyarakat sebagai bagian once again carried out the Community Social Support Program as part of
dari komitmen dalam mendukung kesejahteraan masyarakat sekitar. their commitment to supporting the welfare of surrounding communities.
Program ini bertujuan untuk membantu memenuhi kebutuhan pokok, This program aims to help meet basic needs, particularly for those in
terutama bagi masyarakat yang membutuhkan. need.
Pada tahun 2024, SSMS menyalurkan 500 ton beras dan 100.000 liter In 2024, SSMS distributed 500 tons of rice and 100,000 liters of cooking oil
minyak goreng kepada lebih dari 50.000 jiwa di 186 desa/kelurahan to more than 50,000 people across 186 villages/sub-districts throughout
di seluruh Kalimantan Tengah. Program ini menjadi salah satu wujud Central Kalimantan. This program reflects SSMS’s care and commitment
kepedulian SSMS dalam memberikan manfaat nyata bagi masyarakat, to delivering tangible benefits to the community, especially during
terutama di momen penting seperti hari raya. important moments such as religious celebrations.
Bantuan ini diharapkan dapat meringankan beban ekonomi masyarakat This assistance is expected to ease the economic burden on the community
dan membawa kebahagiaan di hari raya. SSMS terus berupaya and bring joy during the religious celebrations. SSMS continues to improve
meningkatkan efektivitas program ini dengan menjalin komunikasi aktif the effectiveness of this program by maintaining active communication
dengan masyarakat guna memastikan program yang dijalankan selaras with the community to ensure that the programs carried out align with
dengan kebutuhan mereka. their needs.
Program Tim Desa
Village Team Program
Program Tim Desa merupakan kelompok perwakilan masyarakat yang The Village Team Program is a community representative group
dibentuk oleh SSMS untuk menjembatani komunikasi antara perusahaan established by SSMS to facilitate communication between the company
dan komunitas lokal. Tim ini berperan penting dalam memastikan and local communities. This team plays a key role in ensuring sustainable
pembangunan desa berjalan secara berkelanjutan, sekaligus menjadi village development while serving as a platform for the community to voice
wadah bagi masyarakat untuk menyampaikan aspirasi mereka kepada their aspirations to the company. Its presence forms a solid foundation for
perusahaan. Keberadaannya menjadi fondasi utama dalam membangun building harmonious and productive relationships between the company
hubungan yang harmonis dan produktif antara perusahaan dan and the communities within its operational areas.
masyarakat di sekitar wilayah operasional.
Program ini bertujuan untuk: This program aims to:
• Mendorong pembangunan desa yang berkelanjutan; • Encourage sustainable village development;
• Menampung dan menyampaikan aspirasi masyarakat kepada • Gather and convey community aspirations to the company; and
perusahaan; serta
• Mendukung koordinasi berbagai kegiatan sosial di desa. • Support the coordination of various social activities within the village.
Komposisi Tim Desa terdiri dari tokoh masyarakat, tokoh adat, perangkat The Village Team is composed of community leaders, traditional leaders,
desa, serta perwakilan lain yang dapat menyuarakan kepentingan village officials, and other representatives who can voice the interests of
masyarakat. Keterlibatan berbagai elemen ini memastikan aspirasi yang the community. The involvement of these various elements ensures that
disampaikan representatif dan mencerminkan kebutuhan riil komunitas the aspirations conveyed are representative and reflect the actual needs
lokal. of the local community.
Sepanjang tahun 2024, sebanyak 229 anggota Tim Desa berkontribusi Throughout 2024, a total of 229 Village Team members made significant
secara signifikan dalam mendukung program TJSL SSMS. Dengan contributions in supporting SSMS’s SER programs. Through the Village
adanya Tim Desa, perusahaan dapat melaksanakan program tanggung Team, the company is able to implement its social responsibility programs
jawab sosial secara lebih efektif dan efisien, karena memiliki pemahaman more effectively and efficiently by gaining a deeper understanding of the
yang lebih baik mengenai kebutuhan serta prioritas masyarakat lokal. needs and priorities of local communities. At the same time, for the
Di sisi lain, bagi masyarakat, Tim Desa menjadi saluran komunikasi community, the Village Team serves as a communication channel that
yang memastikan bahwa pembangunan yang dilakukan sejalan dengan helps ensure development efforts align with their expectations.
harapan mereka.
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Bantuan Hewan Qurban
Qurban Animal Assistance
Dalam rangka merayakan Hari Raya Idul Adha 1445 H, SSMS kembali In celebration of Eid al-Adha 1445 H, SSMS once again carried out the
melaksanakan Program Bantuan Hewan Kurban sebagai bentuk Qurban Animal Assistance Program as part of the company’s commitment
komitmen perusahaan dalam berbagi kebahagiaan dan keberkahan to sharing joy and blessings with surrounding communities. In 2024,
dengan masyarakat sekitar. Pada tahun 2024, SSMS menyalurkan 120 SSMS distributed 120 cows to communities in need across 8 regencies
ekor sapi kepada masyarakat yang membutuhkan di 8 kabupaten dan and 1 city in Central Kalimantan. The qurban animals were provided to
1 kota di Kalimantan Tengah. Hewan kurban tersebut didistribusikan underprivileged communities, Islamic boarding schools (pesantren), and
kepada masyarakat kurang mampu, pondok pesantren, serta kelompok other vulnerable groups to ensure broader benefits.
rentan lainnya untuk memastikan manfaat yang lebih luas.
Program ini bertujuan untuk: This program aims to:
1. Membantu masyarakat kurang mampu dalam melaksanakan ibadah 1. Support underprivileged communities in performing qurban worship;
kurban;
2. Meningkatkan rasa solidaritas dan kepedulian sosial; serta 2. Strengthen social solidarity and compassion; and
3. Membantu pemenuhan kebutuhan protein hewani masyarakat. 3. Help meet the community’s need for animal protein.
Perseroan berharap program ini dapat berlanjut secara The Company hopes this program will continue sustainably and bring even
berkesinambungan dan memberikan manfaat yang lebih besar bagi greater benefits to the community in the years to come.
masyarakat di tahun-tahun mendatang.
Silaturahmi “Berkah Ramadhan”
“Blessings of Ramadan” Gathering
Setiap tahun, Perseroan secara konsisten melaksanakan program ini di Each year, the Company consistently holds this program in Kotawaringin
Kabupaten Kotawaringin Barat sebagai bentuk nyata komitmen dalam Barat Regency as a tangible commitment to strengthening the relationship
mempererat tali silaturahmi dengan masyarakat sekitar. Kegiatan ini with the surrounding community. This event serves as an important
menjadi momen penting, terutama di bulan Ramadhan yang penuh moment, especially during the blessed month of Ramadhan, to reinforce
berkah, untuk memperkuat hubungan antara perusahaan, karyawan, relationships between the company, employees, government officials, and
pejabat pemerintah, serta masyarakat setempat. local residents.
Ribuan warga, tokoh masyarakat, tokoh agama, dan pejabat pemerintah Thousands of community members, local leaders, religious figures, and
turut hadir dalam acara ini, menjadikannya wadah yang mempererat government officials participate in this gathering, making it a platform
kebersamaan dan membangun hubungan harmonis. Lebih dari sekadar for fostering togetherness and building harmonious relationships. More
agenda rutin, program ini mencerminkan kehadiran dan kepedulian than just a routine agenda, this program reflects the company’s presence
perusahaan dalam mendukung serta berkontribusi bagi lingkungan and care in supporting and contributing to the surrounding environment.
sekitar.
Partisipasi PHBI, PHBN, dan Pelestarian Adat Budaya
Participation in PHBI, PHBN, and Cultural Heritage Preservation
Sebagai bagian dari masyarakat yang menjunjung tinggi nilai-nilai As part of a community that upholds strong religious values and
keagamaan dan nasionalisme, SSMS turut berpartisipasi aktif dalam nationalism, SSMS actively participated in the celebrations of Islamic
perayaan Hari Besar Islam (PHBI) dan Hari Besar Nasional (PHBN) Holidays (PHBI) and National Holidays (PHBN) throughout 2024. This
sepanjang tahun 2024. Partisipasi ini menjadi wujud nyata komitmen participation reflects the company’s commitment to strengthening
perusahaan dalam mempererat tali silaturahmi dengan masyarakat serta community relationship and contributing positively to the nation.
berkontribusi positif bagi bangsa dan negara.
Dalam rangka memperingati PHBI dan PHBN, SSMS mengadakan To commemorate PHBI and PHBN, SSMS organized various social and
berbagai kegiatan sosial dan keagamaan, di antaranya: religious activities, including:
• Partisipasi Perayaan Natal dan Tahun Baru; • Participation in Christmas and New Year celebrations;
• Perayaan Kegiatan Maulid Nabi; • Maulid Nabi (Prophet Muhammad’s Birthday) celebration;
• Perayaan Pelaksanaan Musabaqah Tilawatil Quran (MTQ) XII; • The 12th Musabaqah Tilawatil Quran (MTQ) event;
• Perayaan Pesta Paduan Suara Gerejawi (Pesparawi) XVII; • The 17th Church Choir Festival (Pesparawi);
• Perayaan Dirgahayu Republik Indonesia; serta • Indonesian Independence Day celebration; and
• Kegiatan Malam Budaya Nusantara. • Nusantara Cultural Night.
Melalui kegiatan ini, Perseroan berharap dapat terus berperan aktif dalam Through these activities, the Company hopes to continue playing an active
membangun kebersamaan serta memperkuat nilai-nilai keberagaman role in fostering togetherness and reinforcing the values of diversity and
dan persatuan di tengah masyarakat. unity within the community.
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Bantuan Masyarakat Kurang mampu
Assistance for Underprivileged Communities
Sebagai wujud kepedulian terhadap masyarakat sekitar, Perseroan As a form of care for the surrounding community, the Company
secara konsisten menyalurkan bantuan berupa dana tunai dan paket consistently provides assistance in the form of cash donations and
sembako kepada keluarga kurang mampu. Program ini merupakan staple food packages to underprivileged families. This program is part of
bagian dari komitmen perusahaan dalam mendukung kesejahteraan the company’s commitment to supporting community welfare in a
masyarakat secara berkelanjutan serta membantu meringankan beban sustainable manner and helping to ease the economic burden of those
ekonomi mereka yang membutuhkan. in need.
Pada tahun 2024, Perseroan menyalurkan bantuan rutin setiap bulan In 2024, the Company provided monthly assistance to 97 beneficiaries,
kepada 97 penerima manfaat dengan total dana sebesar Rp707,2 juta with a total distribution of Rp707.2 million throughout the year.
sepanjang tahun. Bantuan ini diharapkan dapat memberikan dampak This assistance is expected to have a positive impact on recipients,
positif bagi penerima, terutama dalam memenuhi kebutuhan sehari-hari. particularly in helping to meet their daily needs.
Perseroan meyakini bahwa keberlangsungan usaha harus selaras The Company believes that business sustainability must be aligned
dengan kontribusi sosial yang nyata. Oleh karena itu, program ini akan with meaningful social contributions. Therefore, this program
terus dijalankan sebagai bagian dari tanggung jawab sosial perusahaan. will continue to be implemented as part of the Company’s social
Melalui inisiatif ini, Perseroan berharap dapat memberikan manfaat responsibility. Through this initiative, the Company hopes to deliver
yang lebih luas serta berkontribusi dalam meningkatkan kualitas hidup broader benefits and contribute to improving the community’s quality
masyarakat secara berkelanjutan. of life in a sustainable way.
Dampak Positif Positive Impact
Program-program sosial dan budaya yang diinisiasi oleh The social and cultural programs initiated by the Company
Perseroan telah memberikan dampak positif bagi masyarakat have delivered positive impacts for both the community and
serta lingkungan sekitar. Beberapa manfaat utama yang telah the surrounding environment. Some of the key benefits achieved
dicapai antara lain: include:
1. Peningkatan kesejahteraan ekonomi masyarakat; 1. Improved economic welfare of the community;
2. Penguatan kapasitas masyarakat dalam pembangunan desa; 2. Strengthened community capacity in village development;
3. Meningkatkan kesadaran akan pentingnya nilai-nilai 3. Increased awareness of the importance of religious values
keagamaan dan nasionalisme; and nationalism;
4. Terjalinnya hubungan yang harmonis antara perusahaan 4. Harmonious relationships established between
dan masyarakat; the company and the community;
5. Terciptanya lingkungan yang lebih lestari dan berkelanjutan; 5. The creation of a more sustainable and environmentally
serta friendly setting; and
6. Membina masyarakat yang damai, adil, dan inklusif yang 6. Fostering a peaceful, just, and inclusive society free from
bebas dari rasa takut dan kekerasan. fear and violence.
Perseroan berkomitmen untuk terus mengembangkan dan The Company is committed to continuously developing and
memperluas program sosial budaya sebagai bagian dari expanding its social and cultural programs as part of its
tanggung jawabnya terhadap masyarakat dan lingkungan. SSMS responsibility to the community and the environment. SSMS
meyakini bahwa investasi dalam masyarakat dan lingkungan believes that investing in the community and the environment is
bukan hanya bentuk kepedulian, tetapi juga investasi bagi masa not only an act of care but also an investment in a better future.
depan yang lebih baik.
Pilar Sosial Budaya menjadi bagian integral dari strategi The Social and Cultural Pillar is an integral part of SSMS’s
bisnis SSMS. Melalui berbagai program yang berfokus business strategy. Through various programs focused on
pada pengentasan kemiskinan, pemberdayaan masyarakat, poverty alleviation, community empowerment, equality,
kesetaraan, pembangunan komunitas berkelanjutan, dan sustainable community development, and cultural preservation,
pelestarian budaya, SSMS berkontribusi secara signifikan SSMS contributes significantly to improving the quality of life for
terhadap peningkatan kualitas hidup masyarakat dan the community and protecting the environment.
pelestarian lingkungan.
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Pilar Pendidikan Education Pillar
Pilar Pendidikan merupakan salah satu prioritas utama The Education Pillar is one of the key priorities in SER program
dalam program TJSL SSMS. Program ini bertujuan untuk of SSMS. This initiative aims to enhance the quality of education
meningkatkan kualitas pendidikan bagi masyarakat di for communities surrounding the company’s operational areas.
sekitar wilayah operasional perusahaan. Dengan fokus pada By focusing on improving both access to and quality of education,
peningkatan akses dan mutu pendidikan, SSMS berharap dapat SSMS strives to support the development of communities
menciptakan masyarakat yang lebih mandiri secara ekonomi that are more economically and socially self-sufficient. This
dan sosial. Inisiatif ini sejalan dengan komitmen perusahaan commitment is aligned with the company’s support for achieving
terhadap pencapaian TPB, khususnya dalam aspek: the SDGs, particularly in the following areas:
Pada tahun 2024, SSMS telah mengalokasikan anggaran In 2024, SSMS has allocated a budget of Rp11.5 billion to support
sebesar Rp11,5 miliar untuk mendukung berbagai program various education programs. These initiatives include the 14-
pendidikan. Inisiatif ini mencakup Fasilitas Pendidikan Gratis Year Free Education Facility, Village Assistant Teachers, and
14 Tahun, Guru Bantu Desa, dan Beasiswa Pendidikan. Berikut Educational Scholarships. A detailed report of each program is
adalah laporan rinci dari masing-masing program. provided below.
Fasilitas Pendidikan Gratis 14 Tahun
14-Year Free Education Facility
Perseroan menyadari bahwa pendidikan dasar yang berkualitas The Company realizes that quality basic education is a fundamental
merupakan fondasi utama dalam membangun generasi masa depan. foundation for building future generations. Therefore, SSMS provides
Oleh karena itu, SSMS menyediakan fasilitas pendidikan gratis selama 14 years of free education, starting from Early Childhood Education
14 tahun, mulai dari Pendidikan Anak Usia Dini (PAUD) hingga Sekolah (PAUD) through to Senior High School/Vocational School (SMA/SMK).
Menengah Atas (SMA/SMK). Program ini tidak hanya diperuntukkan This program is available not only for the children of the company’s
bagi anak-anak karyawan perusahaan tetapi juga bagi masyarakat desa employees but also for the surrounding village communities.
sekitar.
Capaian 2024: 2024 Achievements:
• Jumlah Gedung Sekolah • Number of School Buildings
Hingga akhir tahun 2024, SSMS telah mendirikan 20 gedung sekolah, By the end of 2024, SSMS has constructed 20 school buildings,
yang terdiri dari: consisting of:
- 11 bangunan Taman Kanak-Kanak (TK) untuk pendidikan anak – 11 Kindergarten (TK) buildings for early childhood education;
usia dini;
- 6 bangunan Sekolah Dasar (SD) untuk pendidikan dasar; – 6 Elementary School (SD) buildings for basic education;
- 2 bangunan Sekolah Menengah Pertama (SMP); serta – 2 Junior High School (SMP) buildings; and
- 1 bangunan Sekolah Menengah Atas (SMA/SMK). – 1 Senior High School/Vocational School (SMA/SMK) building.
• Jumlah Siswa dan Guru • Number of Students and Teachers
- Sebanyak 2.621 siswa aktif menempuh pendidikan di sekolah- – A total of 2,621 active students are currently enrolled in these
sekolah ini. Mereka berasal dari anak-anak karyawan schools, consisting of both employees’ children and children
perusahaan maupun masyarakat desa sekitar; serta from the surrounding village communities; and
- SSMS juga menyediakan 165 tenaga pendidik dan tenaga – SSMS also provides 165 teaching and administrative staff to
kependidikan, yang berperan dalam memastikan kualitas ensure the delivery of quality education.
pembelajaran tetap optimal.
• Fasilitas Pendukung • Supporting Facilities
Untuk mendukung kegiatan belajar-mengajar, SSMS menyediakan To support teaching and learning activities, SSMS provides additional
berbagai fasilitas tambahan, seperti: facilities, including:
- Perumahan guru untuk meningkatkan kesejahteraan tenaga – Housing for teachers to improve the welfare of teaching staff;
pengajar; serta and
- Transportasi antar-jemput berupa bus sekolah guna memastikan – School bus transportation to provide students with easier access
akses pendidikan yang lebih mudah bagi para siswa. to education.
Melalui program ini, SSMS berkomitmen untuk meningkatkan akses Through this program, SSMS is committed to improving equal access to
pendidikan yang merata bagi masyarakat lokal, khususnya di wilayah education for local communities, particularly in remote areas with limited
terpencil yang masih minim infrastruktur pendidikan. educational infrastructure.
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Guru Bantu Desa
Village Assistant Teacher Program
Dalam upaya meningkatkan kualitas pengajaran di desa-desa sekitar, As part of its efforts to improve the quality of education in surrounding
SSMS menjalankan Program Guru Bantu Desa. Program ini bertujuan villages, SSMS implements the Village Assistant Teacher Program. This
untuk memberikan dukungan tenaga pengajar di daerah yang masih program aims to provide teaching support in areas experiencing teacher
kekurangan guru serta memastikan kelangsungan pendidikan yang shortages while ensuring the continuity of quality education for local
berkualitas bagi masyarakat sekitar. communities.
Capaian 2024: 2024 Achievements:
• Jumlah Guru Bantu • Number of Assistant Teachers
Pada tahun 2024, terdapat 148 guru bantu yang tersebar di berbagai In 2024, a total of 148 assistant teachers were assigned across
desa di sekitar wilayah operasional perusahaan. various villages within the company’s operational areas.
• Bentuk Dukungan • Forms of Support
Untuk memastikan kesejahteraan dan pengembangan kompetensi To ensure the welfare and professional development of teaching staff,
tenaga pengajar, SSMS memberikan berbagai bentuk dukungan, SSMS provides various forms of support, including:
antara lain:
- Insentif bulanan, termasuk Tunjangan Hari Raya (THR), guna – Monthly incentives, including a Religious Holiday Allowance
meningkatkan kesejahteraan para guru bantu. (THR), to enhance the welfare of assistant teachers
- Program pelatihan, yang dirancang untuk meningkatkan – Training programs designed to improve teaching skills and
keterampilan mengajar dan mendidik agar para guru mampu educational practices, enabling teachers to deliver higher-
memberikan pendidikan yang lebih baik kepada siswa. quality education to students.
Program Guru Bantu Desa memberikan dampak berkelanjutan dengan The Village Assistant Teacher Program creates long-term impact by
meningkatkan kualitas pendidikan di wilayah pedesaan sekaligus improving the quality of education in rural areas while empowering local
memberdayakan tenaga pendidik lokal. Sepanjang tahun 2024, program educators. Throughout 2024, this program was carried out with a total
ini telah direalisasikan dengan total biaya sebesar Rp955,5 juta. cost of Rp955.5 million.
Beasiswa Pendidikan
Education Scholarship
Sebagai bentuk kepedulian terhadap pendidikan dan pengembangan As part of its commitment to education and human resource development,
sumber daya manusia, SSMS memberikan perhatian khusus kepada SSMS places special focus on supporting talented students with a strong
anak-anak berbakat yang memiliki semangat tinggi untuk melanjutkan drive to pursue higher education. Through the Scholarship Program,
pendidikan ke jenjang yang lebih tinggi. Melalui Program Beasiswa, SSMS SSMS assists students from underprivileged families, enabling them to
mendukung siswa dari keluarga kurang mampu agar dapat mengejar achieve their aspirations without financial constraints. This program is a
cita-cita mereka tanpa terkendala keterbatasan finansial. Program ini tangible demonstration of the company’s dedication to creating a more
menjadi wujud nyata komitmen perusahaan dalam menciptakan generasi competitive generation ready to contribute to society.
yang lebih berdaya saing dan siap berkontribusi bagi masyarakat.
Capaian 2024: 2024 Achievements:
• Penerima Beasiswa • Scholarship Recipients
Pada tahun 2024, sebanyak 30 mahasiswa menerima beasiswa penuh In 2024, SSMS awarded full scholarships to 30 university students.
dari SSMS. Beasiswa ini mencakup biaya pendidikan, pemondokan, The scholarship covers tuition fees, accommodation, living expenses,
biaya hidup, serta bantuan untuk kebutuhan akademik seperti buku, and support for academic needs such as books, final projects, and
tugas akhir, dan biaya wisuda. Dengan cakupan yang komprehensif, graduation fees. With this comprehensive coverage, the program
program ini memberikan kemudahan bagi para penerima untuk allows recipients to focus on their studies without the burden of
fokus pada studi mereka tanpa terbebani oleh biaya pendidikan. financial limitations. This full support is expected to boost students’
Dukungan penuh ini diharapkan dapat meningkatkan motivasi dan motivation and academic performance.
prestasi akademik para mahasiswa.
• Kemitraan dengan Perguruan Tinggi • Partnerships with Universities
SSMS menjalin kerja sama dengan 14 perguruan tinggi terkemuka di SSMS has established partnerships with 14 leading universities in
Indonesia guna memastikan pendidikan berkualitas bagi penerima Indonesia to ensure quality education for scholarship recipients.
beasiswa. Beberapa perguruan tinggi mitra meliputi Universitas Partner universities include Pangkalan Bun Open University,
Terbuka Pangkalan Bun, Universitas Palangkaraya, Politeknik LPP Palangkaraya University, LPP Polytechnic Yogyakarta, Brawijaya
Yogyakarta, Universitas Brawijaya, Universitas Muhammadiyah Malang, University, Muhammadiyah University of Malang, Antakusuma
Universitas Antakusuma Pangkalan Bun, Universitas Tanjungpura, University of Pangkalan Bun, Tanjungpura University, and
dan Universitas Muhammadiyah Yogyakarta. Pilihan program studi Muhammadiyah University of Yogyakarta. The supported study
yang didukung mencakup berbagai bidang strategis, seperti Planologi, programs cover various strategic fields such as Urban and Regional
Agroteknologi, Teknologi Bioproses, Teknik Informatika, Agribisnis, Planning, Agrotechnology, Bioprocess Technology, Informatics
Akuntansi, Teknik Sipil, hingga Sastra Indonesia. Dengan ragam bidang Engineering, Agribusiness, Accounting, Civil Engineering, and
studi ini, SSMS berharap dapat mencetak tenaga profesional yang Indonesian Literature. With this diverse range of fields, SSMS aims
dibutuhkan di berbagai sektor industri. to develop professionals needed across multiple industry sectors.
Sejak pertama kali diluncurkan pada tahun 2012, Program Beasiswa SSMS Since its launch in 2012, the SSMS Scholarship Program has provided
telah memberikan manfaat besar bagi ratusan mahasiswa. Hingga tahun significant benefits to hundreds of students. By 2024, more than 183
2024, lebih dari 183 penerima beasiswa telah berhasil menyelesaikan scholarship recipients have successfully completed their education. Many
pendidikan mereka. Banyak di antara mereka yang kemudian bergabung of them have joined SSMS as Management Trainees, demonstrating the
sebagai Management Trainee di SSMS, membuktikan keberhasilan program’s success in developing high-quality human resources. Beyond
program ini dalam mencetak sumber daya manusia yang berkualitas. supporting participants’ education, the program has a long-term impact
Program ini tidak hanya mendukung pendidikan para peserta, tetapi by producing professional talent that contributes to industrial growth and
juga memberikan dampak jangka panjang dalam menciptakan tenaga community development.
kerja profesional yang berkontribusi pada pembangunan industri dan
masyarakat secara keseluruhan.
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Melalui program beasiswa ini, SSMS menegaskan komitmennya Through this scholarship program, SSMS reinforces its commitment to
dalam mendukung pendidikan generasi muda serta pembangunan supporting youth education and sustainable development. By continuously
berkelanjutan. Dengan terus memperluas jangkauan dan cakupan expanding the program’s reach and coverage, SSMS hopes to create
program, SSMS berharap dapat menciptakan lebih banyak peluang greater educational opportunities for the nation’s youth and help build a
pendidikan bagi anak-anak bangsa serta mewujudkan masa depan yang brighter future for them and the surrounding communities.
lebih baik bagi mereka dan komunitas di sekitarnya.
Bantuan Sarana Pendidikan dan Peningkatan Kualitas Pendidik dan Tenaga Kependidikan
Educational Facilities Assistance and Enhancement of Educators and Education Personnel
Perseroan kembali menunjukkan komitmennya terhadap dunia The Company continues to demonstrate its commitment to education
pendidikan melalui Program Bantuan Sarana Pendidikan 2024. Program through the 2024 Educational Facilities Assistance Program. This
ini merupakan bagian dari TJSL yang bertujuan untuk meningkatkan initiative is part of the SER program, aiming to improve the quality of
kualitas pendidikan di wilayah operasional perusahaan. Tahun ini, education within the company’s operational areas. This year, the program
program difokuskan pada penyediaan sarana dan prasarana pendidikan focuses on providing educational facilities and infrastructure support
bagi sekolah-sekolah di sekitar wilayah operasional perusahaan, seperti to schools around the company’s operations, including contributions
bantuan pembangunan Sekolah Alam Kamala Bayangkari Daerah for the construction of Kamala Bayangkari Nature School in Central
Kalimantan Tengah, biaya operasional SDN 5 Madurejo, dan bantuan Kalimantan, operational funding for Madurejo 5 Public Elementary School
perbaikan halaman SDN Budi Mufakat, dengan total biaya sebesar Rp1,58 (SDN 5 Madurejo), and courtyard improvements for Budi Mufakat Public
miliar. Elementary School (SDN Budi Mufakat), with a total cost of Rp1.58 billion.
Program Bantuan Sarana Pendidikan 2024 tidak hanya berfokus pada The 2024 Educational Facilities Assistance Program not only focuses on
pembangunan infrastruktur pendidikan, tetapi juga pada peningkatan the development of educational infrastructure but also prioritizes the
kualitas tenaga pengajar dan pengembangan keterampilan siswa. SSMS improvement of teacher quality and student skill development. SSMS
menyadari bahwa kualitas pendidikan tidak hanya bergantung pada sarana recognizes that the quality of education relies not only on adequate
yang tersedia, tetapi juga pada kompetensi tenaga pendidik dan kesiapan facilities but also on the competence of educators and the preparedness of
siswa menghadapi masa depan. Oleh karena itu, SSMS berkolaborasi students to face the future. Therefore, SSMS collaborates with education
dengan tenaga ahli pendidikan untuk memberikan berbagai pelatihan, experts to provide various training programs, including innovative
di antaranya pelatihan metode pengajaran yang inovatif bagi para guru teaching method workshops for teachers to enhance the effectiveness of
guna meningkatkan efektivitas proses belajar-mengajar dan pelatihan the learning process, as well as life skills training for students to equip
keterampilan hidup (life skills) bagi siswa, agar mereka memiliki bekal them with the tools needed to face future challenges.
untuk menghadapi tantangan di masa depan.
Pelaksanaan Program Bantuan Sarana Pendidikan 2024 mendapatkan The implementation of the 2024 Educational Facilities Assistance Program
sambutan positif dari masyarakat dan pemerintah daerah. Masyarakat has been well received by both the community and local government.
merasa sangat terbantu dengan adanya program ini, karena meringankan Communities have expressed their appreciation for the program, as
beban mereka dalam menyediakan kebutuhan pendidikan bagi anak- it eases their burden in providing educational needs for their children.
anak mereka. Sementara itu, pemerintah daerah turut mengapresiasi Meanwhile, the local government has also acknowledged and appreciated
komitmen SSMS dalam mendukung peningkatan kualitas pendidikan di SSMS’s commitment to supporting the improvement of education quality in
wilayahnya. SSMS berharap program ini dapat memberikan kontribusi the region. SSMS hopes this program will make a meaningful contribution
yang nyata dalam meningkatkan kualitas pendidikan di Indonesia, to improving the quality of education in Indonesia, particularly within the
khususnya di wilayah operasional perusahaan. Selain itu, SSMS juga company’s operational areas. In addition, SSMS hopes this program will
berharap program ini dapat menjadi inspirasi bagi perusahaan lain untuk serve as an inspiration for other companies to participate in contributing
turut serta berkontribusi dalam dunia pendidikan. to the education sector.
Dampak dan Manfaat Program Pendidikan Impact and Benefits of the Education Program
Program Pendidikan SSMS 2024 memberikan dampak positif The SSMS 2024 Education Program has delivered significant
yang signifikan bagi masyarakat, antara lain: positive impacts for the community, including:
1. Akses Pendidikan yang Lebih Baik 1. Better Access to Education
Melalui Program Fasilitas Pendidikan Gratis, anak-anak Through the Free Education Facilities Program, children
dari komunitas lokal mendapatkan kesempatan untuk from local communities have the opportunity to access
mengakses pendidikan berkualitas tanpa terbebani biaya. quality education without the burden of costs.
2. Peningkatan Kualitas Pengajaran 2. Enhanced Quality of Teaching
Program Guru Bantu Desa memastikan kelangsungan The Village Assistant Teacher Program ensures the
pendidikan berkualitas di daerah yang sulit dijangkau. continuity of quality education in remote areas.
3. Pemberdayaan SDM Lokal 3. Empowerment of Local Human Resources
Beasiswa Pendidikan menciptakan generasi muda The Education Scholarship Program develops a highly
yang berpendidikan tinggi dan siap berkontribusi pada educated younger generation prepared to contribute to
pembangunan daerah. regional development.
4. Peningkatan Kesejahteraan 4. Improved Welfare
Pendidikan yang lebih baik membuka lebih banyak peluang Better education opens up more opportunities for decent
kerja yang layak, sehingga berdampak pada peningkatan employment, which in turn enhances the overall welfare of
kesejahteraan masyarakat secara keseluruhan. the community.
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Corporate Social and Environmental Responsibility Aspects
Melalui Pilar Pendidikan dalam program TJSL 2024, Through the Education Pillar of the 2024 SER program, the
Perseroan telah menunjukkan komitmen nyata dalam Company has demonstrated a strong commitment to supporting
mendukung pengembangan sumber daya manusia di wilayah human resource development in its operational areas. With
operasionalnya. Dengan alokasi anggaran yang signifikan dan a significant budget allocation and programs tailored to local
program-program yang dirancang sesuai dengan kebutuhan needs, SSMS not only helps create more equitable access
lokal, SSMS tidak hanya membantu menciptakan akses to education but also contributes to sustainable community
pendidikan yang lebih merata tetapi juga berkontribusi terhadap development.
pembangunan masyarakat yang berkelanjutan.
Program ini memperkuat sinergi antara perusahaan dan This program strengthens the synergy between the company
komunitas lokal, menciptakan generasi yang berdaya saing dan and local communities, fostering a competitive generation
siap menjadi pilar utama dalam pembangunan ekonomi dan ready to become a key pillar in future economic and social
sosial di masa depan. development.
Pilar Kesehatan Health Pillar
SSMS terus menunjukkan komitmen dalam meningkatkan SSMS continues to demonstrate its commitment to improving
kualitas kesehatan masyarakat di sekitar wilayah operasional the quality of public health in the communities surrounding its
perusahaan. Melalui Pilar Kesehatan, SSMS menjalankan operational areas. Through the Health Pillar, SSMS implements
berbagai program yang sejalan dengan TPB No. 3, yaitu various programs aligned with SDG No. 3, which aims to ensure
memastikan kehidupan yang sehat dan mendorong healthy lives and promote well-being for all at all ages.
kesejahteraan bagi semua orang di segala usia.
Pada tahun 2024, SSMS mengalokasikan anggaran sebesar In 2024, SSMS allocated a budget of Rp146 million for various
Rp146 juta untuk berbagai program kesehatan, yang mencakup: health programs, which include:
Pengobatan Gratis untuk Masyarakat
Free Medical Treatment for the Community
Sebagai bentuk kepedulian terhadap kesehatan masyarakat, SSMS As part of its commitment to public health, SSMS provides free medical
menyelenggarakan program pengobatan gratis melalui Poliklinik treatment through the Plantation Clinic (Polibun). This program aims to
Perkebunan (Polibun). Program ini bertujuan untuk memberikan akses offer access to quality healthcare services for both company employees
layanan kesehatan yang berkualitas bagi karyawan perusahaan maupun and local communities, allowing them to receive proper medical care
masyarakat sekitar, sehingga mereka dapat memperoleh perawatan without the burden of medical expenses. In 2024, this free medical
medis yang memadai tanpa terbebani biaya pengobatan. Pada tahun treatment program benefited 67 inpatients and 1,064 outpatients.
2024, program pengobatan gratis ini telah memberikan manfaat bagi 67
pasien rawat inap dan 1.064 pasien rawat jalan.
Untuk mendukung pelaksanaan program ini, SSMS mengalokasikan To support the implementation of this program, SSMS allocated Rp90.2
dana sebesar Rp90,2 juta, yang meningkat 96% dibandingkan tahun million, representing a 96% increase compared to the previous year.
sebelumnya. Peningkatan anggaran ini mencerminkan komitmen This budget increase reflects the company’s commitment to expanding
perusahaan dalam memperluas jangkauan layanan kesehatan serta healthcare services and ensuring that every individual in need receives
memastikan setiap individu yang membutuhkan dapat memperoleh optimal medical care.
pelayanan medis yang optimal.
Ke depannya, SSMS akan terus mengembangkan program layanan Going forward, SSMS will continue to develop this healthcare program to
kesehatan ini agar dapat menjangkau lebih banyak masyarakat serta reach more people while improving the quality of medical facilities and
meningkatkan kualitas fasilitas dan layanan medis yang diberikan. services provided. Through this initiative, it is hoped that community
Dengan adanya inisiatif ini, diharapkan kesehatan masyarakat semakin health will continue to improve, enabling people to live more productive
terjaga, sehingga mereka dapat menjalani kehidupan yang lebih produktif and prosperous lives.
dan sejahtera.
Sunat Massal Gratis
Free Mass Circumcision
Sebagai bagian dari kontribusi sosialnya, SSMS menyelenggarakan As part of its social contribution, SSMS organized a free mass circumcision
sunat massal gratis di 3 kabupaten, yaitu Kabupaten Kotawaringin program across three regencies: Kotawaringin Barat Regency, Kapuas
Barat, Kabupaten Kapuas dan Kabupaten Lamandau. Program ini diikuti Regency, and Lamandau Regency. This program was attended by 55
oleh 55 anak, baik dari keluarga karyawan maupun masyarakat sekitar children from both employee families and surrounding communities.
perkebunan. Dengan tujuan memberikan layanan kesehatan yang aman Aiming to provide safe and comfortable healthcare services, this initiative
dan nyaman, kegiatan ini juga bertujuan untuk meringankan beban also helps ease the financial burden on families.
ekonomi keluarga.
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PT Sawit Sumbermas Sarana Tbk.
Untuk memastikan kelancaran pelaksanaan program, Perseroan To ensure the smooth implementation of the program, the Company
mengalokasikan anggaran sebesar Rp81,8 juta, yang mencakup allocated a budget of Rp81.8 million, which covered the provision of
Penyediaan tenaga medis profesional, perlengkapan sunat, serta professional medical personnel, circumcision equipment, as well as
makanan dan obat-obatan penunjang kesehatan. Dengan dukungan ini, meals and supporting medications. With this support, it is hoped that
diharapkan anak-anak dapat pulih lebih cepat dan tetap semangat dalam the children can recover quickly and continue their daily activities with
menjalani aktivitas sehari-hari. enthusiasm.
Sebagai bentuk apresiasi dan dukungan moral, SSMS juga memberikan As a form of appreciation and moral support, SSMS also provided souvenirs
suvenir dan uang saku kepada seluruh peserta. Melalui kegiatan ini, and pocket money to all participants. Through this activity, the company
perusahaan berharap dapat terus berkontribusi dalam meningkatkan hopes to continue contributing to community welfare while strengthening
kesejahteraan masyarakat serta mempererat hubungan dengan its relationship with the local communities within its operational areas.
komunitas di wilayah operasionalnya.
Program Penanggulangan Gizi Rendah dan Stunting
Low Nutrition and Stunting Prevention Program
Dalam mendukung program pemerintah untuk menekan angka stunting In support of the government’s initiative to reduce stunting rates in
di Indonesia, SSMS menjalankan program pencegahan dan penurunan Indonesia, SSMS implemented a stunting prevention and reduction
angka stunting di tujuh desa yang tersebar di Kabupaten Kotawaringin program across seven villages located in Kotawaringin Barat Regency,
Barat, Kabupaten Pulang Pisau, dan Kabupaten Kapuas. Program ini Pulang Pisau Regency, and Kapuas Regency. This program reached a
menjangkau total 46 anak yang berasal dari Desa Natai Baru (13 anak), total of 46 children from Natai Baru Village (13 children), Badirih Village
Desa Badirih (9 anak), Desa Tahai Jaya (4 anak), Desa Belanti Siam (9 children), Tahai Jaya Village (4 children), Belanti Siam Village
(3 anak), Desa Gadabung (8 anak), Desa Pantik (4 anak), dan Desa Tahai (3 children), Gadabung Village (8 children), Pantik Village (4 children), and
Baru (5 anak). Tahai Baru Village (5 children).
Untuk mendukung pertumbuhan dan perkembangan anak-anak tersebut, To support the growth and development of these children, the company
perusahaan mengalokasikan dana sebesar Rp29,7 juta guna menyediakan allocated Rp29.7 million to provide additional nutrition in the form of
tambahan nutrisi berupa susu formula dan multivitamin. Pemberian formula milk and multivitamins. Nutritional support was given regularly
nutrisi dilakukan secara rutin selama tiga bulan, dengan harapan dapat over a three-month period, with the goal of improving the children’s
meningkatkan asupan gizi dan kesehatan anak-anak sehingga mereka nutritional intake and health, enabling them to grow healthier and more
dapat tumbuh dengan lebih sehat dan optimal. optimally.
Pelaksanaan program ini dilakukan melalui kerja sama dengan The program was carried out in collaboration with the District Health
Dinas Kesehatan Kabupaten dan Puskesmas setempat, memastikan Office and local community health centers (Puskesmas), ensuring that
bahwa bantuan yang diberikan sesuai dengan standar kesehatan yang the assistance provided met applicable health standards. Through this
berlaku. Melalui inisiatif ini, SSMS menunjukkan komitmennya dalam initiative, SSMS demonstrates its commitment to improving public health
meningkatkan kualitas kesehatan masyarakat serta membantu menekan and helping to reduce stunting rates within its operational areas.
angka stunting di wilayah operasionalnya.
Pilar Lingkungan Environmental Pillar
SSMS terus menunjukkan komitmen dalam menjaga SSMS continues to demonstrate its commitment to maintaining
keseimbangan lingkungan melalui Program Pelestarian environmental balance through the Environmental Conservation
Lingkungan Hidup. Inisiatif ini bertujuan untuk meningkatkan Program. This initiative aims to improve environmental health,
kualitas kesehatan lingkungan, meminimalkan dampak negatif minimize the negative impacts of industrial activities, and
industri, serta memastikan keberlanjutan ekosistem bagi ensure ecosystem sustainability for future generations.
generasi mendatang.
Program ini sejalan dengan komitmen SSMS terhadap This program aligns with SSMS’s commitment to achieving the
pencapaian TPB, khususnya dalam aspek: SDGs, particularly in the following aspects:
SSMS mengalokasikan dana sebesar Rp158 juta untuk SSMS allocated Rp158 million to support various environmental
mendukung berbagai kegiatan berbasis lingkungan, termasuk initiatives, including river normalization and plant seedling
normalisasi sungai serta program penanaman dan pengenalan introduction and planting programs.
bibit tanaman.
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Corporate Social and Environmental Responsibility Aspects
Normalisasi Sungai Arut: Upaya Nyata Menjaga Ekosistem Air
River Arut Normalization: A Concrete Effort to Preserve the Aquatic Ecosystem
Sebagai kelanjutan dari program tahun sebelumnya, SSMS kembali As a continuation of the previous year’s program, SSMS once again carried
menjalankan inisiatif pelestarian lingkungan melalui normalisasi Sungai out an environmental conservation initiative through the normalization of
Arut di Pangkalan Bun. Sungai ini merupakan sumber kehidupan utama the Arut River in Pangkalan Bun. This river serves as a vital lifeline for the
bagi masyarakat sekitar, namun sedimentasi dan tumpukan sampah telah surrounding communities; however, sediment buildup and accumulated
mengancam kebersihannya. Menanggapi hal ini, SSMS bekerja sama waste have threatened its cleanliness. In response, SSMS collaborated
dengan pemerintah Kecamatan Arut Selatan dan Dinas Lingkungan Hidup with the Arut Selatan District Government and the Environmental Agency
Kotawaringin Barat untuk mengembalikan fungsi alami sungai. Program of Kotawaringin Barat to restore the river’s natural function. The program
ini melibatkan berbagai pihak, termasuk masyarakat setempat, dengan involved various stakeholders, including local residents, who participated
semangat gotong royong serta dukungan alat berat guna mempercepat through community cooperation (gotong royong), supported by heavy
proses pembersihan. equipment to accelerate the cleanup process.
Sebagai bagian dari komitmen keberlanjutan, SSMS juga memberikan As part of its sustainability commitment, SSMS also donated grass-cutting
donasi berupa alat potong rumput yang dapat digunakan masyarakat equipment to help the community maintain the riverbanks and keep the
untuk merawat bantaran sungai agar tetap bersih dan terjaga. Selain area clean. Additionally, living fences were planted along the riverbanks
itu, dilakukan pula penanaman pagar hidup di sepanjang tepian sungai to prevent erosion and preserve the ecosystem balance in the surrounding
sebagai upaya mencegah erosi serta menjaga keseimbangan ekosistem area. This step is expected to contribute to creating a greener and more
di sekitar wilayah tersebut. Langkah ini diharapkan dapat membantu sustainable environment.
menciptakan lingkungan yang lebih hijau dan lestari.
Inisiatif ini tidak hanya berfokus pada pemulihan ekosistem, tetapi juga This initiative not only focuses on ecosystem restoration but also serves
menjadi solusi jangka panjang dalam mengurangi risiko bencana banjir as a long-term solution to reduce the risk of flooding in Pangkalan Bun.
di Pangkalan Bun. Dengan menjaga kebersihan dan kelestarian Sungai By maintaining the cleanliness and sustainability of the Arut River, SSMS
Arut, SSMS berharap dapat meningkatkan kualitas lingkungan serta aims to improve environmental quality while providing real benefits for
memberikan manfaat nyata bagi masyarakat yang bergantung pada the communities that depend on the river as a source of life.
sungai ini sebagai sumber kehidupan mereka.
Penanaman Pohon
Tree Planting
Sebagai perusahaan yang bergerak di sektor perkebunan, SSMS As a company operating in the plantation sector, SSMS is committed
berkomitmen untuk menjaga keberlanjutan lingkungan dengan to preserving environmental sustainability by involving the younger
melibatkan generasi muda dan masyarakat dalam upaya pelestarian generation and local communities in nature conservation efforts. One of
alam. Salah satu inisiatif utama yang dijalankan adalah Program the key initiatives implemented is the Tree Planting Program, which aims
Penanaman Pohon, yang bertujuan untuk: to:
• Meningkatkan penghijauan di sekitar wilayah operasional • Enhance green spaces around the company’s operational areas;
perusahaan;
• Memberikan edukasi kepada masyarakat tentang pentingnya • Educate the community on the importance of environmental
menjaga lingkungan; serta preservation; and
• Membangun kesadaran kolektif mengenai upaya pelestarian alam. • Build collective awareness of nature conservation efforts.
Sebagai bagian dari program ini, SSMS telah menanam 186 pohon di 9 As part of this program, SSMS has planted 186 trees across 9 villages,
desa, dengan berbagai jenis tanaman produktif yang memiliki manfaat consisting of various productive plant species that provide both
ekologis dan ekonomi bagi masyarakat. Jenis pohon yang ditanam antara ecological and economic benefits to the community. The tree species
lain Durian, Matoa, Alpukat, Rambutan, Belimbing, Jeruk Sunkis, Sawo, planted include Durian, Matoa, Avocado, Rambutan, Starfruit, Sunkist
Nangka Merah, Jambu Crystal, Jambu Air, Lengkeng, Mangga, dan Orange, Sapodilla, Red Jackfruit, Crystal Guava, Water Guava, Longan,
Manggis. Wilayah penanaman tersebar di berbagai desa, termasuk Desa Mango, and Mangosteen. The planting areas are spread across several
Pedongatan, Desa Sepondam, Desa Nanga Koring, Desa Batu Ampar, villages, including Pedongatan Village, Sepondam Village, Nanga Koring
Desa Melata, Desa Batu Tunggal, Desa Nanga Palikodan, Desa Sungkup, Village, Batu Ampar Village, Melata Village, Batu Tunggal Village, Nanga
dan Desa Sumber Cahaya. Palikodan Village, Sungkup Village, and Sumber Cahaya Village.
Program Pelestarian Lingkungan Hidup SSMS bukan sekadar aksi The SSMS Environmental Conservation Program is not merely a corporate
korporasi, tetapi merupakan bentuk nyata dari tanggung jawab sosial dan initiative but a tangible form of the company’s social and environmental
lingkungan perusahaan. Dalam pelaksanaannya, SSMS menggandeng responsibility. In its implementation, SSMS collaborates with various
berbagai pihak, termasuk pemerintah dan masyarakat lokal, guna stakeholders, including local governments and communities, to ensure
memastikan bahwa program ini memberikan dampak jangka panjang that the program delivers long-term impacts and real benefits for
serta manfaat nyata bagi lingkungan dan kehidupan sosial di sekitarnya. the environment and surrounding social life. Going forward, SSMS
Ke depan, SSMS akan terus memperkuat inisiatif berbasis lingkungan will continue to strengthen its environmental initiatives by developing
dengan mengembangkan strategi inovatif serta memperluas jangkauan innovative strategies and expanding the program’s reach, allowing more
program, sehingga lebih banyak pihak dapat terlibat dalam menjaga parties to participate in preserving the earth. For SSMS, sustainability
kelestarian bumi. Bagi SSMS, keberlanjutan bukan sekadar pilihan, is not merely an option but a responsibility that must be realized
tetapi merupakan tanggung jawab yang harus diwujudkan melalui aksi through concrete action. Through this initiative, SSMS hopes to make
nyata. Dengan langkah konkret ini, SSMS berharap dapat memberikan a real contribution to environmental sustainability and foster collective
kontribusi nyata bagi keberlanjutan lingkungan serta menciptakan awareness in preserving ecosystems for future generations.
kesadaran kolektif dalam menjaga ekosistem bagi generasi mendatang.
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Pilar Infrastruktur Infrastructure Pillar
Sebagai bagian dari komitmen terhadap pembangunan As part of its commitment to sustainable development,
berkelanjutan, SSMS terus berupaya meningkatkan SSMS continues to improve community welfare through its
kesejahteraan masyarakat melalui Program Pembangunan Infrastructure Development Program. This program is designed
Infrastruktur. Program ini dirancang untuk mendukung to support accessibility, accelerate local economic growth, and
aksesibilitas, mempercepat pertumbuhan ekonomi lokal, serta enhance the quality of life for communities surrounding the
meningkatkan kualitas hidup masyarakat di sekitar wilayah company’s operational areas.
operasional perusahaan.
Program ini sejalan dengan komitmen SSMS terhadap The program aligns with SSMS’s commitment to achieving the
pencapaian TPB, khususnya dalam aspek: SDGs, particularly in the following areas:
SSMS mengalokasikan dana sebesar Rp3,2 miliar untuk SSMS has allocated Rp3.2 billion to fund various infrastructure
berbagai proyek infrastruktur, termasuk pembangunan jalan projects, including road construction as well as the renovation
serta perbaikan dan pembangunan sarana ibadah. and development of places of worship.
Pembangunan Infrastruktur Jalan: Meningkatkan Mobilitas dan Aksesibilitas
Road Infrastructure Development: Improving Mobility and Accessibility
Dalam upaya mendukung kelancaran aktivitas masyarakat serta In an effort to support the smooth running of community activities and
mempercepat arus distribusi barang dan jasa, perusahaan telah accelerate the distribution of goods and services, the company has
mengalokasikan dana sebesar Rp1,35 miliar untuk pembangunan dan allocated Rp1.35 billion for the construction and improvement of road
perbaikan infrastruktur jalan di berbagai desa dan kelurahan. Manfaat infrastructure across various villages and sub-districts. The key benefits
utama dari proyek ini meliputi: of this project include:
• Meningkatkan aksesibilitas bagi warga dalam bekerja, bersekolah, • Enhancing accessibility for residents to work, attend school, trade,
berdagang, dan mengakses layanan kesehatan; and access healthcare services;
• Mendorong pertumbuhan ekonomi lokal dengan membuka lebih • Driving local economic growth by creating more business and
banyak peluang usaha dan investasi; serta investment opportunities; and
• Mempercepat distribusi hasil pertanian dan barang dagangan, • Accelerating the distribution of agricultural products and
sehingga meningkatkan kesejahteraan masyarakat setempat. merchandise, thereby improving the welfare of local communities.
Adapun desa dan kelurahan yang telah menerima manfaat dari program The villages and sub-districts that have benefited from this program
ini meliputi Desa Sumber Cahaya, Desa Batu Ampar, Desa Purwareja, include Sumber Cahaya Village, Batu Ampar Village, Purwareja Village,
Desa Umpang, Kelurahan Baru, Desa Sulung, Desa Mekar Mulya, Desa Umpang Village, Baru Sub-district, Sulung Village, Mekar Mulya
Kenambui, Desa Kubu, serta Desa Pangkalan Dewa. Proyek ini mencakup Village, Kenambui Village, Kubu Village, and Pangkalan Dewa Village.
perbaikan jalan yang rusak, pembangunan jalan baru di daerah yang The project covers road repairs, the construction of new roads in areas
belum memiliki akses memadai, serta peningkatan kualitas jalan untuk lacking adequate access, and road quality upgrades to ensure long-term
memastikan ketahanan infrastruktur dalam jangka panjang. infrastructure durability.
Dengan adanya pembangunan dan perbaikan jalan, masyarakat kini With the development and improvement of roads, communities now
memiliki akses yang lebih baik dalam menjalankan aktivitas sehari-hari. have better access to carry out their daily activities. Improved road
Infrastruktur jalan yang lebih layak juga berpotensi menarik investor infrastructure also has the potential to attract investors and open new
serta membuka peluang usaha baru, sehingga memberikan dampak business opportunities, thus delivering a positive impact on regional
positif bagi pertumbuhan ekonomi daerah. economic growth.
Pembangunan dan Perbaikan Sarana Ibadah: Mewujudkan Lingkungan yang Harmonis
Development and Renovation of Places of Worship: Creating a Harmonious Environment
SSMS juga menyadari bahwa tempat ibadah memiliki peran penting dalam SSMS recognizes the important role that places of worship play in
membangun kehidupan sosial dan spiritual masyarakat. Oleh karena itu, fostering the social and spiritual life of communities. Therefore, the
perusahaan mengalokasikan dana sebesar Rp581 juta untuk mendukung company has allocated Rp581 million to support the construction and
pembangunan dan renovasi sarana ibadah di berbagai wilayah. renovation of worship facilities in various areas.
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Corporate Social and Environmental Responsibility Aspects
Beberapa tempat ibadah yang telah mendapatkan bantuan dari program Several places of worship that have benefited from this program include:
ini meliputi:
• Pembangunan Gereja Pentakosta Indonesia (GPI) Sidang Pasir • Construction of the Indonesian Pentecostal Church (GPI) Sidang
Panjang, Kabupaten Kotawaringin Barat; Pasir Panjang, Kotawaringin Barat Regency;
• Pembangunan Gedung Gereja Katolik Paroki Sakramen Maha Kudus • Construction of the Catholic Church of the Sacred Sacrament Parish
Woropko, Kabupaten Boven Digoel, Papua Selatan; Woropko, Boven Digoel Regency, South Papua;
• Pembangunan Panti Asuhan Darul Yatim; • Construction of Darul Yatim Orphanage;
• Pengadaan paving blok halaman Masjid Jami’ Ar Rohman, Desa • Installation of paving blocks in the courtyard of Jami’ Ar Rohman
Gadabung; Mosque, Gadabung Village;
• Bantuan timbunan pasir halaman Masjid Desa Budi Mufakat; • Supply of sand fill for the courtyard of Budi Mufakat Village Mosque;
• Pembangunan Gedung Gereja SKE, Desa Suja, Kabupaten Lamandau; • Construction of the SKE Church building, Suja Village, Lamandau
Regency;
• Pembangunan Masjid Muhajirin Kudangan, Delang, Kabupaten • Construction of Muhajirin Kudangan Mosque, Delang, Lamandau
Lamandau; Regency;
• Perbaikan dan pengecatan Masjid Sirajul Qalbi, Kabupaten • Repair and painting of Sirajul Qalbi Mosque, Kotawaringin Barat
Kotawaringin Barat; Regency;
• Pembangunan Gereja GSJA, Kabupaten Lamandau; • Construction of GSJA Church, Lamandau Regency;
• Pembangunan Gedung Gereja GKE Maranatha, Desa Batu Tambun; • Construction of the GKE Maranatha Church building, Batu Tambun
Village;
• Renovasi Mushola Al Hidayah, Pangkalan Bun; • Renovation of Al Hidayah Prayer Room, Pangkalan Bun;
• Pengecoran halaman Masjid Fathul Huda, Desa Tahai Jaya; • Concrete casting of the courtyard of Fathul Huda Mosque, Tahai Jaya
Village;
• Renovasi Masjid Nurul Iman, Desa Batuah; • Renovation of Nurul Iman Mosque, Batuah Village;
• Pembuatan pagar dan kanopi Masjid Baitul Syakur; • Installation of fencing and canopy at Baitul Syakur Mosque;
• Pembangunan Masjid Nurul Jihat, Desa Kenambui; serta • Construction of Nurul Jihat Mosque, Kenambui Village; and
• Pembangunan Masjid Nurul Falah, Desa Sulung. • Construction of Nurul Falah Mosque, Sulung Village.
Program ini tidak hanya berfokus pada perbaikan fisik bangunan, tetapi This program not only focuses on the renovation of physical infrastructure
juga bertujuan untuk menciptakan lingkungan yang lebih nyaman bagi but also aims to create a more comfortable environment for the community
masyarakat dalam menjalankan ibadah dan kegiatan keagamaan. to conduct worship and religious activities. Properly maintained places of
Keberadaan tempat ibadah yang layak diharapkan dapat mempererat worship are expected to strengthen social bonds among residents and
hubungan sosial antar warga serta meningkatkan kualitas kehidupan enhance their spiritual well-being.
spiritual mereka.
Dampak Positif Positive Impact
Program Pembangunan Infrastruktur yang dijalankan The Infrastructure Development Program implemented by the
Perseroan merupakan bagian dari upaya jangka panjang untuk Company is part of a long-term effort to create a better and
menciptakan lingkungan yang lebih baik dan lebih produktif more productive environment for the community. With proper
bagi masyarakat. Dengan adanya infrastruktur yang memadai, infrastructure in place, economic opportunities become more
akses ekonomi semakin terbuka, kualitas hidup meningkat, accessible, quality of life improves, and social harmony is better
serta harmoni sosial semakin terjaga. maintained.
Ke depan, Perseroan akan terus berkomitmen untuk Going forward, the Company remains committed to contributing
berkontribusi dalam pembangunan yang berkelanjutan, to sustainable development, ensuring that every step taken
memastikan bahwa setiap langkah yang diambil memberikan delivers tangible positive impacts for the surrounding
dampak positif yang nyata bagi masyarakat sekitar. Karena bagi communities. For the Company, building the nation is not only
Perseroan, membangun negeri bukan hanya soal bisnis, tetapi about business, but also a shared responsibility to create a
juga tanggung jawab bersama untuk menciptakan masa depan better future.
yang lebih baik.
Pemberdayaan Ekonomi Masyarakat
Community Economic Empowerment
Pendampingan dan Pembinaan Berkelanjutan Bagi Anak Berkebutuhan Khusus
Ongoing Assistance and Development for Children with Special Needs
Pada tahun ini, SSMS terus menunjukkan komitmennya dalam This year, SSMS continues to demonstrate its commitment to creating
menciptakan kesempatan yang setara bagi semua individu, termasuk equal opportunities for all individuals, including children with special
anak-anak berkebutuhan khusus. Melalui Program Keterampilan needs. Through the Disability Skills Program, the Company collaborates
Disabilitas, Perseroan bekerja sama dengan SLB Negeri 2 Pangkalan with SLB Negeri 2 Pangkalan Bun to provide arts and handicraft training
Bun dalam memberikan pelatihan seni dan kerajinan tangan kepada for students with disabilities. The training covers skills such as making
siswa-siswi dengan disabilitas. Pelatihan ini mencakup keterampilan dream catchers, string art, and batik. These activities not only help
dalam membuat Dream Catcher, String Art, dan membatik. Kegiatan ini improve motor skills but also create future economic opportunities for
tidak hanya melatih keterampilan motorik, tetapi juga membuka peluang the participants.
ekonomi bagi mereka di masa depan.
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Sebagai bentuk dukungan berkelanjutan, SSMS juga menyediakan alat As part of its ongoing support, SSMS also provides the necessary tools
dan bahan penunjang bagi sekolah, memastikan bahwa program ini dapat and materials to the school, ensuring the program can continue running
terus berjalan dengan baik. Dengan dukungan ini, para siswa memiliki effectively. With this support, students have the opportunity to develop
kesempatan untuk mengembangkan keterampilan mereka secara their skills independently and sustainably. Their creations have been
mandiri dan berkelanjutan. Hasil karya mereka telah dipamerkan dalam showcased at various events and expos in Central Kalimantan, including
berbagai event dan expo di Kalimantan Tengah, termasuk Festival Inovasi the Indonesian Student Innovation and Entrepreneurship Festival, where
dan Kewirausahaan Siswa Indonesia, di mana mereka berhasil meraih they successfully placed in the top three. This achievement shows that
juara tiga besar. Prestasi ini menunjukkan bahwa dengan pendampingan with proper guidance, children with special needs can realize their
yang tepat, anak-anak berkebutuhan khusus dapat mengembangkan potential and make meaningful contributions to society.
potensinya dan berkontribusi dalam masyarakat.
Dampak positif dari program ini, antara lain: The positive impacts of this program include:
• Meningkatkan rasa percaya diri dan motivasi anak-anak • Increasing self-confidence and motivation among children with
berkebutuhan khusus; special needs;
• Mendorong kemandirian dalam berkarya dan menciptakan peluang • Encouraging independence through creativity and economic
ekonomi; serta opportunities; and
• Membangun lingkungan yang lebih inklusif, di mana setiap individu • Fostering a more inclusive environment where everyone has equal
memiliki kesempatan yang sama untuk berkembang. opportunities to grow.
Ke depan, SSMS berkomitmen untuk terus mendampingi dan membina Moving forward, SSMS is committed to continuing its support and
anak-anak berkebutuhan khusus, menjadi bagian dari perubahan positif mentorship for children with special needs, contributing to positive
dalam menciptakan masyarakat yang lebih inklusif dan berdaya saing. change in building a more inclusive and competitive society.
Kelompok Kerajinan Purun “Karya Bhakti” Natai Baru
“Karya Bhakti” Purun Handicraft Group – Natai Baru
Di Desa Natai Baru, Kecamatan Arut Selatan, terdapat potensi besar In Natai Baru Village, Arut Selatan District, there is significant natural
sumber daya alam berupa tanaman purun yang tumbuh melimpah. potential in the form of abundant purun plants. Recognizing this
Melihat potensi ini, PT Sawit Sumbermas Sarana Tbk (SSMS) opportunity, PT Sawit Sumbermas Sarana Tbk (SSMS) initiated the
berinisiatif membentuk Kelompok Kerajinan Purun “Karya Bhakti”, formation of the “Karya Bhakti” Purun Handicraft Group, consisting of
yang beranggotakan 10 pengrajin lokal. Program ini bertujuan untuk 10 local artisans. This program aims to empower the local community,
memberdayakan masyarakat desa, khususnya ibu-ibu rumah tangga, particularly housewives, by providing training and guidance in producing
dengan memberikan pelatihan dan pendampingan dalam pembuatan handicrafts made from purun. Additionally, this initiative supports
kerajinan berbahan dasar purun. Selain itu, inisiatif ini juga mendukung environmentally friendly practices through the production of purun straws
gerakan ramah lingkungan melalui produksi sedotan purun sebagai as an alternative to plastic.
alternatif pengganti plastik.
Tidak hanya fokus pada produksi, perusahaan juga membantu kelompok The company’s support not only focuses on production, but it also assists
“Karya Bhakti” dalam pemasaran produk mereka. Hasilnya, kelompok the “Karya Bhakti” group in marketing their products. As a result, the
ini mulai menerima pesanan dari berbagai daerah, meningkatkan group has begun receiving orders from various regions, increasing
pendapatan para pengrajin. Program ini tidak hanya memberikan manfaat the income of the artisans. This program not only generates economic
ekonomi, tetapi juga melestarikan kearifan lokal dan mengurangi limbah benefits but also helps preserve local wisdom and reduce plastic waste. A
plastik. Berbagai macam produk kerajinan purun dihasilkan, seperti variety of purun handicraft products are produced, including straws, mats,
sedotan, tikar, topi, bakul, tas, dan lain-lain. hats, baskets, bags, and more.
Keberhasilan program ini tidak lepas dari dukungan dan pendampingan The success of this program is supported by the company’s ongoing
berkelanjutan yang diberikan perusahaan. SSMS secara rutin melakukan assistance and guidance. SSMS regularly conducts social mapping to
pemetaan sosial untuk mengidentifikasi kebutuhan dan potensi desa, identify the village’s needs and potential, while also providing training
serta memberikan pelatihan dan bantuan teknis kepada kelompok and technical support to the artisan group. Through this program, Natai
pengrajin. Dengan adanya program ini, Desa Natai Baru diharapkan dapat Baru Village is expected to grow into a thriving and competitive purun
berkembang menjadi sentra kerajinan purun yang maju dan berdaya handicraft center, serving as an example for other regions in sustainably
saing, sekaligus menjadi contoh bagi daerah lain dalam memanfaatkan utilizing natural resources.
sumber daya alam secara berkelanjutan.
Kelompok Jahit Desa Natai Baru
Sewing Group of Natai Baru Village
SSMS bersama PT Kalimantan Sawit Abadi (KSA) terus berkomitmen SSMS, together with PT Kalimantan Sawit Abadi (KSA), remains
dalam memberdayakan masyarakat melalui pengembangan keterampilan committed to empowering local communities through skills development
dan penciptaan peluang usaha. Salah satu inisiatif utama dalam program and the creation of business opportunities. One of the key initiatives under
TJSL adalah pembentukan Kelompok Jahit Natai Baru, yang dimulai the Company’s Social and Environmental Responsibility (SER) program
pada tahun 2014 dan kembali dikembangkan pada tahun 2023. Kelompok is the establishment of the Natai Baru Sewing Group, which was first
ini beranggotakan 15 perempuan produktif yang ingin meningkatkan launched in 2014 and further developed in 2023. This group consists of 15
keterampilan menjahit dan menciptakan sumber penghasilan baru productive women seeking to enhance their sewing skills and create new
bagi keluarga mereka. Dengan melihat potensi ekonomi di bidang jahit- sources of income for their families. Recognizing the economic potential
menjahit, program ini bertujuan untuk meningkatkan keterampilan, in the sewing industry, the program aims to build skills, open business
membuka peluang usaha, dan meningkatkan kesejahteraan masyarakat opportunities, and improve community welfare in Natai Baru Village, Arut
di Desa Natai Baru, Kecamatan Arut Selatan. Selatan District.
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Dalam rangka meningkatkan kompetensi peserta, program ini To enhance participants’ competencies, the program offers 36 inclusive
menyediakan 36 sesi pelatihan inklusif, yang difasilitasi oleh pelatih training sessions led by professional instructors to sharpen their
profesional guna mengasah keterampilan menjahit para peserta. Selain sewing abilities. In addition, SSMS and PT KSA have provided production
itu, SSMS dan PT KSA juga memberikan bantuan peralatan produksi, equipment, including sewing machines, overlock sewing machines, and
termasuk mesin jahit, mesin obras, serta berbagai perlengkapan other supporting tools. With this support, the group’s production capacity
pendukung lainnya. Dengan dukungan ini, kapasitas produksi kelompok has grown, enabling them to create a variety of high-value textile products.
meningkat, memungkinkan mereka untuk menjahit berbagai produk The program’s success was marked by the launch of the Sewing Group
tekstil dengan nilai jual tinggi. Keberhasilan program ini ditandai dengan “Mawar”’s first products in August 2024. On this occasion, the group
peluncuran produk perdana Kelompok Jahit Mawar pada Agustus collaborated with the Abdul Rasyid Foundation (ARF) to produce uniforms
2024. Dalam kesempatan ini, kelompok bekerja sama dengan Abdul for early childhood education (PAUD) students within the ARF community
Rasyid Foundation (ARF) untuk memproduksi seragam anak PAUD di in Kotawaringin Barat Regency. This partnership not only enhanced the
lingkungan ARF Kabupaten Kotawaringin Barat. Kerja sama ini tidak participants’ skills but also opened new business opportunities for the
hanya meningkatkan keterampilan peserta, tetapi juga membuka peluang community, expanding the market for their products.
usaha baru bagi masyarakat, menciptakan pasar yang lebih luas untuk
produk-produk mereka.
Dampak positif dari program ini terlihat pada peningkatan pendapatan The positive impact of this program can be seen in the increased income of
anggota kelompok serta terbukanya lapangan pekerjaan baru bagi group members and the creation of new job opportunities for housewives
ibu rumah tangga yang sebelumnya tidak memiliki penghasilan tetap. who previously had no steady source of income. This success has been
Keberhasilan ini mendapat apresiasi dari berbagai pihak, termasuk recognized by various stakeholders, including the village government
pemerintah desa dan masyarakat setempat. SSMS dan PT KSA berharap and the local community. SSMS and PT KSA hope that the program will
program ini dapat berlanjut secara mandiri, menciptakan wirausaha continue to grow independently, fostering new entrepreneurs in the textile
baru di sektor tekstil, serta meningkatkan kesejahteraan masyarakat sector and improving the welfare of the Natai Baru Village community. By
Desa Natai Baru. Dengan terus mengembangkan keterampilan dan continuously developing skills and product innovation, this group has the
inovasi produk, kelompok ini berpotensi menjadi contoh sukses dalam potential to become a successful example of community-based economic
pemberdayaan ekonomi berbasis komunitas. empowerment.
Kelompok Wanita Tani (KWT) “Mandiri Bersatu”
Women Farmers Group (KWT) “Mandiri Bersatu”
Sebagai bagian dari komitmen terhadap pemberdayaan masyarakat, As part of its commitment to community empowerment, SSMS initiated the
SSMS menginisiasi Program Binaan KWT Mandiri Bersatu, yang berfokus “Mandiri Bersatu” Women Farmers Group (KWT) development program,
pada pengembangan inovasi teh bunga telang di Kelurahan Sidorejo. focusing on the innovation and production of butterfly pea flower tea in
Program ini bertujuan untuk meningkatkan kapasitas kelompok tani Sidorejo Sub-district. This program aims to strengthen the capacity of the
perempuan melalui pembinaan usaha, pelatihan keterampilan, serta women’s farming group through business development, skills training,
bantuan peralatan produksi. Dengan pendekatan berbasis komunitas, and production equipment support. With a community-based approach,
SSMS berupaya memastikan bahwa produk teh bunga telang dapat SSMS strives to ensure that the butterfly pea flower tea products meet
memenuhi standar industri, memperoleh izin edar, serta bersaing di industry standards, obtain distribution permits, and compete in both
pasar nasional maupun internasional. national and international markets.
Melalui program ini, KWT Mandiri Bersatu mendapatkan pelatihan Through this program, KWT Mandiri Bersatu received comprehensive
menyeluruh, mencakup budidaya dan pengolahan bunga telang untuk training, covering the cultivation and processing of butterfly pea flowers
memastikan kualitas hasil panen yang optimal; teknik pemasaran to ensure optimal harvest quality; product marketing strategies to help
produk, agar produk dapat menjangkau pasar yang lebih luas; serta the products reach wider markets; and guidance on hygienic product
bimbingan dalam packaging produk, dengan standar higienis untuk packaging to enhance competitiveness. In addition, SSMS provided
meningkatkan daya saing di pasaran. Selain itu, SSMS juga memberikan production equipment support, including drying machines to maintain
bantuan peralatan produksi, seperti mesin pengering, untuk menjaga product quality and durability, as well as modern packaging tools to
kualitas dan daya tahan produk; serta alat pengemasan modern, guna ensure the products are ready for distribution with improved standards.
memastikan produk siap edar dengan standar yang lebih baik. Dengan With this support, the farmers group is expected to develop their business
pendampingan ini, kelompok tani diharapkan dapat mengembangkan independently and sustainably.
bisnis secara mandiri dan berkelanjutan.
Dampak dari program ini sangat signifikan bagi kelompok tani dan This program has created significant positive impacts for the farmers
masyarakat sekitar. Secara ekonomi, usaha ini meningkatkan pendapatan group and the surrounding community. Economically, the initiative has
anggota KWT, menciptakan lapangan kerja baru, dan membuka peluang increased the income of KWT members, created new job opportunities,
pemasaran yang lebih luas luar kota. Selain itu, peran perempuan dalam and opened wider market access beyond the local area. Furthermore, the
ekonomi lokal semakin kuat, mendorong kemandirian finansial serta role of women in the local economy has been strengthened, encouraging
meningkatkan kesejahteraan keluarga. Produk teh bunga telang yang financial independence and improving family welfare. The butterfly pea
kaya manfaat juga mendukung tren gaya hidup sehat di masyarakat. flower tea, known for its health benefits, also supports the growing trend
of healthy living within the community.
Peternakan Ayam Kampung di Dusun Tonam
Free-Range Chicken Farming in Tonam Hamlet
Dusun Tonam memiliki potensi besar dalam bidang peternakan ayam Tonam Hamlet has significant potential in the field of free-range chicken
kampung. Melihat peluang ini, sejak tahun 2022, Perseroan telah farming. Recognizing this opportunity, since 2022, the Company has
mendukung kelompok peternak dengan menyediakan bibit ayam supported local farmer groups by providing high-quality free-range
kampung unggul, pakan, vitamin, serta sarana dan prasarana pendukung. chicken seedlings, feed, vitamins, as well as necessary farming facilities
Hingga tahun 2024, sebanyak 500 ekor ayam kampung telah berhasil and infrastructure. By 2024, the farming group successfully raised 500
dibudidayakan oleh kelompok peternakan yang terus berkembang dengan free-range chickens, with continuous assistance and training to support
pendampingan dan pembinaan yang berkelanjutan. their growth.
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Program ini bertujuan untuk meningkatkan pendapatan masyarakat This program aims to increase community income through poultry
melalui usaha peternakan, serta mendorong ketahanan pangan lokal farming while also promoting local food security by ensuring the
dengan memastikan ketersediaan daging ayam berkualitas bagi warga availability of high-quality chicken meat for the surrounding residents.
sekitar. Selain itu, Perseroan juga memberikan pendampingan dalam Additionally, the Company provides guidance on both natural and electrical
penetasan alami dan elektrikal (menggunakan mesin tetas) agar produksi (incubator-based) hatching techniques to support the ongoing
ayam kampung dapat terus berkembang. development of free-range chicken production.
Hasil dari program ini sangat positif, di mana kelompok peternak The results of this program have been highly positive, with the farmer
kini mampu mengelola usaha mereka secara mandiri, mendapatkan group now able to manage their business independently, earn additional
penghasilan tambahan, serta menciptakan lapangan pekerjaan baru bagi income, and create new job opportunities for the village community.
masyarakat desa. Dengan pendekatan yang berkelanjutan, program ini Through a sustainable approach, this program is expected to continue
diharapkan dapat terus berkembang dan memperkuat sektor peternakan growing and strengthening the local poultry sector in Tonam Hamlet,
lokal di Dusun Tonam, Desa Rangda, Kecamatan Arut, Kabupaten Rangda Village, Arut District, Kotawaringin Barat Regency.
Kotawaringin Barat.
Budidaya Ikan Air Tawar
Freshwater Fish Farming
Dalam upaya meningkatkan ketahanan pangan dan ekonomi masyarakat, As part of efforts to strengthen food security and improve the local
Perseroan mengembangkan program budidaya ikan air tawar di beberapa economy, the Company has developed a freshwater fish farming program
desa sekitar operasional perusahaan. Program ini melibatkan beberapa in several villages surrounding its operational areas. This program
kelompok masyarakat, dengan hasil sebagai berikut. involves multiple community groups, with the following results:
• Desa Nanga Palikodan: sebanyak 400 ekor ikan patin dan 400 ekor • Nanga Palikodan Village: 400 pangasius catfish and 400 tilapia.
ikan nila.
• Desa Sumber Cahaya: sebanyak 2000 ekor ikan patin dan 2.000 ekor • Sumber Cahaya Village: 2,000 pangasius catfish and 2,000 tilapia.
ikan nila.
• Desa Melata: sebanyak 400 ekor ikan patin dan 400 ekor ikan nila. • Melata Village: 400 pangasius catfish and 400 tilapia.
• Desa Merambang: sebanyak 400 ekor ikan patin dan 600 ekor ikan nila. • Merambang Village: 400 pangasius catfish and 600 tilapia.
• Desa Nanga Koring: sebanyak 400 ekor ikan patin dan 600 ikan nila. • Nanga Koring Village: 400 pangasius catfish and 600 tilapia.
• Desa Batu Tunggal: sebanyak 200 ekor ikan patin dan 200 ekor ikan nila. • Batu Tunggal Village: 200 pangasius catfish and 200 tilapia.
Perseroan tidak hanya menyediakan bibit ikan, pakan, dan sarana The Company not only provides fish seedlings, feed, and farming facilities
budidaya, tetapi juga memberikan pendampingan teknis serta pelatihan but also offers technical assistance and training on sustainable fish
mengenai pengelolaan budidaya ikan yang berkelanjutan. farming management.
Program ini berdampak positif terhadap ekonomi masyarakat karena This program has generated positive economic impacts for the
hasil panen ikan dapat dijual ke pasar lokal, memberikan tambahan community, as the fish harvest can be sold in local markets, providing
penghasilan bagi para petani ikan. Selain itu, program ini juga additional income for fish farmers. Furthermore, the program contributes
meningkatkan ketahanan pangan daerah, dengan menyediakan sumber to regional food security by offering a quality and accessible source of
protein yang berkualitas dan mudah diakses oleh masyarakat sekitar. protein for the surrounding communities.
Budidaya Semangka dan Hortikultura di Desa Sumber Cahaya
Watermelon and Horticulture Farming in Sumber Cahaya Village
Pada tahun 2024, program hortikultura di Desa Sumber Cahaya yang In 2024, the horticulture program in Sumber Cahaya Village, which began
telah dimulai sejak 2023 terus berkembang dengan memperluas jenis in 2023, continued to grow by expanding the variety of crops cultivated.
tanaman yang dibudidayakan. Setelah sukses dengan panen perdana Following the success of its first watermelon harvest, SSMS further
semangka, SSMS melanjutkan program ini dengan menambahkan developed the program by introducing additional horticultural varieties
varietas hortikultura lainnya, seperti cabai, tomat, dan sayuran daun. such as chili, tomatoes, and leafy vegetables. This initiative aims to
Inisiatif ini bertujuan untuk meningkatkan keragaman produk pertanian, increase agricultural product diversity while opening wider market
sekaligus membuka peluang pasar yang lebih luas bagi para petani lokal. opportunities for local farmers.
Dukungan terus diberikan oleh SSMS berupa penyediaan bibit unggul, SSMS provides ongoing support through the supply of high-quality
pupuk organik, dan peralatan pertanian modern, serta pelatihan seeds, organic fertilizers, modern agricultural equipment, and training
teknik pertanian berkelanjutan. Dengan pendekatan ini, program ini on sustainable farming techniques. With this approach, the program is
diharapkan dapat meningkatkan produktivitas dan kesejahteraan petani expected to sustainably boost farmer productivity and welfare, strengthen
secara berkelanjutan, menciptakan ketahanan pangan di desa, serta food security within the village, and create opportunities for agricultural
memperluas peluang ekspansi usaha pertanian di Lamandau. Program ini business expansion in Lamandau. Additionally, the program aims to equip
juga bertujuan untuk memberikan petani pengetahuan dalam mengelola farmers with the knowledge to independently and efficiently manage their
usaha pertanian secara mandiri dan lebih efisien. agricultural ventures.
Melalui perluasan jenis tanaman, para petani di Desa Sumber Cahaya Through crop diversification, farmers in Sumber Cahaya Village are
diharapkan dapat mendapatkan hasil yang lebih variatif, seperti expected to produce a wider range of products, supplying vegetables and
mensuplai sayur-sayuran dan buah di wilayah sekitar operasional kebun fruits to areas around the plantation operations and Lamandau Regency.
dan Kabupaten Lamandau, meningkatkan pendapatan, dan menciptakan This diversification helps increase farmers’ incomes and creates broader
peluang pasar yang lebih luas, baik lokal maupun regional. Program market opportunities, both locally and regionally. The program represents
ini menjadi langkah penting menuju kemandirian pertanian di desa an important step toward agricultural self-sufficiency within the village
dan memberikan dampak positif terhadap perekonomian lokal serta and has a positive impact on the local economy and food security.
ketahanan pangan.
282 Laporan Tahunan 2024
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Corporate Social and Environmental Responsibility Aspects
Referensi Laporan Tahunan SEOJK
No. 16/SEOJK.04/2021
Reference to OJK's Circular Letter
No. 16/SEOJK.04/2021
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Ketentuan Umum
General Terms
Laporan Tahunan paling sedikit 1. Ikhtisar data keuangan penting;
memuat informasi berikut. 2. Informasi saham (jika ada);
Annual Report should contain at 3. Laporan Direksi;
least the following information. 4. Laporan Dewan Komisaris;
5. Profil perusahaan;
6. Analisis dan pembahasan manajemen;
7. Tata kelola perusahaan;
8. Tanggung jawab sosial dan lingkungan perusahaan;
9. Laporan Keuangan tahunan yang telah diaudit; dan
10. Surat pernyataan anggota Dewan Komisaris dan anggota Direksi tentang tanggung jawab
atas Laporan Tahunan.
1. Summary of key financial information;
2. Stock information (if any);
3. The Board of Directors report;
4. The Board of Commissioners report;
5. Company Profile;
6. Management discussion and analysis;
7. Corporate governance;
8. Corporate social and environmental responsibility;
9. Audited annual report; and
10. Statement that the Board of Commissioners and the Board of Directors are fully responsible
for the Annual Report.
Bentuk Laporan Tahunan. 1. Laporan Tahunan disajikan dalam bentuk dokumen cetak dan dokumen elektronik;
Form of Annual Report. 2. Laporan Tahunan yang disajikan dalam bentuk dokumen cetak, dicetak pada kertas yang
berwarna terang, berukuran A4, dijilid, dan dapat diperbanyak dengan kualitas yang baik;
3. Laporan Tahunan dapat menyajikan informasi berupa gambar, grafik, tabel, dan/atau
diagram dengan mencantumkan judul dan/atau keterangan yang jelas, sehingga mudah
dibaca dan dipahami; dan
4. Laporan Tahunan yang disajikan dalam bentuk dokumen elektronik merupakan Laporan
Tahunan yang dikonversi dalam portable document format (PDF).
1. The Annual Report is presented in the form of printed and electronic documents;
2. The Annual Report is presented in the form of printed documents, printed on bright colored
paper, A4 size, bound, and can be reproduced with good quality;
3. The Annual Report can present information in the form of pictures, graphs, tables, and/
or diagrams by including clear titles and/or descriptions, so that they are easy to read and
understand; and
4. The Annual Report presented in electronic document form is Annual Report converted in
portable document format (PDF).
Ikhtisar Data Keuangan Penting
Summary of Key Financial Information
Ikhtisar data keuangan penting Informasi memuat, antara lain:
memuat informasi keuangan 1. Pendapatan/penjualan;
yang disajikan dalam bentuk 2. Laba bruto;
perbandingan selama 3 tahun 3. Laba (rugi);
buku atau sejak memulai 4. Jumlah laba (rugi) yang dapat diatribusikan kepada pemilik entitas induk dan kepentingan
usahanya jika perusahaan non pengendali;
tersebut menjalankan kegiatan 5. Total laba (rugi) komprehensif;
usahanya kurang dari 3 tahun. 6. Jumlah laba (rugi) komprehensif yang dapat diatribusikan kepada pemilik entitas induk dan
kepentingan non pengendali;
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PT Sawit Sumbermas Sarana Tbk.
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Summary of Key Financial 7. Laba (rugi) per saham;
Information contains financial 8. Jumlah aset;
information presented in 9. Jumlah liabilitas;
comparison with previous 3 10. Jumlah ekuitas;
(three) fiscal years or since 11. Rasio laba (rugi) terhadap jumlah aset;
commencement of business if the 12. Rasio laba (rugi) terhadap ekuitas;
Company commenced the business 13. Rasio laba (rugi) terhadap pendapatan/penjualan;
in less than 3 (three) years ago. 14. Rasio lancar;
15. Rasio liabilitas terhadap ekuitas;
16. Rasio liabilitas terhadap jumlah aset; dan
17. Informasi dan rasio keuangan lainnya yang relevan dengan perusahaan dan jenis industrinya.
The information shall at least contain:
1. Income/sales;
2. Gross profit;
3. Profit (loss); 12-16
4. Total profit (loss) attributable to equity holders of the parent entity and non-controlling interest;
5. Total comprehensive profit (loss);
6. Total comprehensive profit (loss) attributable to equity holders of the parent entity and non-
controlling interest;
7. Earnings (loss) per share;
8. Total assets;
9. Total liabilities;
10. Total equity;
11. Profit (loss) to total assets ratio;
12. Profit (loss) to equity ratio;
13. Profit (loss) to income/sales ratio;
14. Current ratio;
15. Liabilities to equity ratio;
16. Liabilities to total assets ratio; and
17. Other information and financial ratios relevant to the Company and type of industry.
Informasi saham bagi Perusahaan 1. Saham yang telah diterbitkan untuk setiap masa triwulan yang disajikan dalam bentuk
Terbuka perbandingan selama 2 tahun buku terakhir, paling sedikit memuat:
Share information of the Public a. Jumlah saham yang beredar;
Company b. Kapitalisasi pasar berdasarkan harga pada bursa efek tempat saham dicatatkan;
c. Harga saham tertinggi, terendah, dan penutupan berdasarkan harga pada bursa efek
tempat saham dicatatkan; dan
d. Volume perdagangan pada bursa efek tempat saham dicatatkan.
Informasi dalam huruf a, b, dan c hanya diungkapkan jika sahamnya tercatat di bursa efek.
18
1. Shares issued for each three-month period in the last 2 fiscal years, presented in comparison
form, shall at least cover:
a. Number of outstanding shares;
b. Market capitalization based on the price at the stock exchange where the shares are listed;
c. Highest share price, lowest share price, closing share price at the stock exchange where
the shares are listed; and
d. Share volume at the stock exchange where the shares are listed.
Information in point a, b, c is disclosed only if the shares are listed on a stock exchange.
2. Dalam hal terjadi aksi korporasi yang menyebabkan terjadinya perubahan pada saham,
seperti pemecahan saham (stock split), penggabungan saham (reverse stock), dividen
saham, saham bonus, perubahan nilai nominal saham, penerbitan efek konversi, serta
penambahan dan pengurangan modal, informasi saham sebagaimana dimaksud pada angka
1 ditambahkan penjelasan paling sedikit mengenai:
a. Tanggal pelaksanaan aksi korporasi;
b. Rasio pemecahan saham (stock split), penggabungan saham (reverse stock), dividen
saham, saham bonus, jumlah efek konversi yang diterbitkan, dan perubahan nilai
nominal saham;
c. Jumlah saham beredar sebelum dan sesudah aksi korporasi;
d. Jumlah efek konversi yang dilaksanakan (jika ada); dan
e. Harga saham sebelum dan sesudah aksi korporasi; 19
2. In the event of a corporate action that causes a change in shares, such as a stock split, reverse
stock, stock dividends, bonus shares, changes in the nominal value of shares, issuance of
convertible securities, as well as additions and reductions in capital, stock information as
referred to in number 1 shall be added by an explanation of at least:
a. Date of corporate action;
b. Ratio of stock split, reverse stock, stock dividend, bonus shares, total convertible
securities issued, and changes in the nominal value of shares;
c. Number of outstanding shares before and after corporate action;
d. The number of convertible securities exercised (if any); and
e. Share price before and after corporate action.
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Corporate Social and Environmental Responsibility Aspects
Kriteria Penjelasan Halaman
Criteria Descriptions Page
3. Dalam hal terjadi penghentian sementara perdagangan saham (suspension) dan/atau
pembatalan pencatatan saham (delisting) dalam tahun buku, dijelaskan alasan penghentian
sementara perdagangan saham (suspension) dan/atau pembatalan pencatatan saham
(delisting) tersebut; dan 19
3. In the event that the company’s shares were suspended and/or delisted from trading during
the financial year, then the Company shall provide reasons for the suspension and/or
delisting; and
4. Dalam hal penghentian sementara perdagangan saham (suspension) sebagaimana
dimaksud pada angka 3) dan/atau proses pembatalan pencatatan saham (delisting) masih
berlangsung hingga akhir periode Laporan Tahunan, dijelaskan tindakan yang dilakukan
untuk menyelesaikan penghentian sementara perdagangan saham (suspension) dan/atau
19
pembatalan pencatatan saham (delisting) tersebut.
4. In the event that the suspension and/ or delisting as referred to in point 3) was still in effect
until the date of the Annual Report, then the Company shall also explain the corporate actions
taken by the Company in resolving the suspension and/or delisting.
Laporan Manajemen
Management Report
Laporan Dewan Komisaris Paling sedikit memuat:
The Board of Commissioners Report 1. Penilaian terhadap kinerja Direksi mengenai pengelolaan perusahaan, termasuk
pengawasan Dewan Komisaris dalam perumusan dan implementasi strategi perusahaan yang
dilakukan oleh Direksi;
2. Pandangan atas prospek usaha perusahaan yang disusun oleh Direksi; dan
3. Pandangan atas penerapan tata kelola perusahaan.
34-39
At least contains:
1. Assessment on the performance of the Board of Directors in managing the Company,
including the Board of Commissioner’s supervision on the formulation and implementation of
corporate strategies taken by the Board of Directors;
2. View on the business prospects of the Company as established by the Board of Directors; and
3. View on the implementation of the corporate governance by the Company.
Laporan Direksi 1. Kinerja perusahaan, paling sedikit memuat:
The Board of Directors Report a. Strategi dan kebijakan strategis perusahaan;
b. Peranan Direksi dalam perumusan strategi dan kebijakan strategis perusahaan;
c. Proses yang dilakukan Direksi untuk memastikan implementasi strategi perusahaan;
d. Perbandingan antara hasil yang dicapai dengan yang ditargetkan perusahaan; dan
e. Kendala yang dihadapi perusahaan;
2. Gambaran tentang prospek usaha perusahaan; dan
3. Penerapan tata kelola perusahaan.
1. Company performance, at least contains: 40-47
a. Strategy and strategic policies of the Company;
b. Role of the Board of Directors in formulating strategies and strategic policies of the Company;
c. Process carried out by the Board of Directors to ensure the implementation of the Company’s
strategy; and
d. Comparison between achievement of results and targets of the Company; and
e. Challenges faced by the Company;
2. Description on business prospects;
3. Implementation of good corporate governance.
Profil Perusahaan
Company Profile
Nama dan alamat lengkap Paling sedikit memuat:
perusahaan. 1. Nama perusahaan, termasuk apabila terdapat perubahan nama, alasan perubahan, dan
Name and complete address of the tanggal efektif perubahan nama pada tahun buku;
Company 2. Akses terhadap perusahaan termasuk kantor cabang atau kantor perwakilan yang
memungkinkan masyarakat dapat memperoleh informasi mengenai perusahaan, meliputi:
a. Alamat;
b. Nomor telepon;
c. Alamat surat elektronik; dan
d. Alamat situs web.
52-53
At least contains:
1. Name of Company, including change of name, reason of change, and the effective date of the
change of name during the financial year;
2. Access to Company, including branch office or representative office, where public can have
access of information of the Company, which include:
a. Address;
b. Telephone number;
c. Email address; and
d. Website address.
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PT Sawit Sumbermas Sarana Tbk.
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Riwayat singkat perusahaan. Riwayat singkat perusahaan.
54
Brief history of the Company. Brief history of the Company.
Visi, misi, dan budaya perusahaan. Mencakup:
Vision, Mission, and Corporate 1. Visi dan misi perusahaan; serta
Culture 2. Informasi mengenai budaya perusahaan (corporate culture) atau nilai-nilai perusahaan (jika
ada). 56-57
Includes:
1. Vision, Mission of the Company; and
2. Information on corporate culture or company values (if any).
Kegiatan usaha. Paling sedikit memuat:
Line of business. 1. Kegiatan usaha menurut anggaran dasar terakhir;
2. Kegiatan usaha yang dijalankan pada tahun buku; dan
3. Jenis barang dan/atau jasa yang dihasilkan.
58-59
At least contains:
1. Line of business according to the latest Articles of Association;
2. Line of business carried out during the financial year; and
3. Types of products and/or services produced.
Wilayah operasional perusahaan. Meliputi wilayah atau daerah pelaksanaan kegiatan operasional atau jangkauan dari kegiatan
Operational area of the Company. operasional perusahaan.
60-61
Covering the region or area of operational activities or the coverage of the Company's operational
activities.
Struktur organisasi perusahaan. Dalam bentuk bagan, paling sedikit sampai dengan struktur 1 tingkat di bawah Direksi, termasuk
Organizational structure of komite di bawah Direksi (jika ada) dan komite di bawah Dewan Komisaris, disertai dengan nama
the company. dan jabatan.
64-65
In chart form, at least includes 1 level below the Board of Directors, including committees under
the Board of Directors (if any) and committees under the Board of Commissioners, with the name
and position.
Keanggotaan asosiasi. Daftar keanggotaan asosiasi industri baik dalam skala nasional maupun internasional yang
Association memberships. berkaitan dengan penerapan berkelanjutan.
63
List of industry association memberships both on a national and international scale related to the
implementation of sustainable finance.
Identitas dan riwayat hidup singkat Paling sedikit memuat:
anggota Dewan Komisaris. 1. Nama dan jabatan yang sesuai dengan tugas dan tanggung jawab;
Identity and brief curriculum 2. Foto terbaru;
vitae of members of the Board of 3. Usia;
Commissioners. 4. Kewarganegaraan;
5. Riwayat pendidikan dan/atau sertifikasi;
6. Riwayat jabatan, meliputi informasi:
a. Dasar hukum pengangkatan sebagai anggota Dewan Komisaris;
b. Dasar hukum pengangkatan pertama kali sebagai anggota Dewan Komisaris yang
merupakan Komisaris Independen pada perusahaan yang bersangkutan;
c. Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau
anggota komite serta jabatan lainnya baik di dalam maupun di luar perusahaan. Dalam
hal anggota Dewan Komisaris tidak memiliki rangkap jabatan, maka diungkapkan
mengenai hal tersebut; dan
d. Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar perusahaan;
7. Hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Pemegang Saham Utama dan
Pengendali, baik langsung maupun tidak langsung sampai kepada pemilik individu, meliputi 68-73
nama pihak yang terafiliasi. Dalam hal anggota Dewan Komisaris tidak memiliki hubungan
afiliasi, maka perusahaan mengungkapkan hal tersebut;
At least contains:
1. Name and position according to the duties and responsibilities;
2. Latest photograph;
3. Age;
4. Citizenship;
5. Educational history and/or certification;
6. History of position, covering information on:
a. Legal basis of appointment as member of the Board of Commissioner;
b. Legal basis of the first appointment as member of the Board of Commissioners who is
also Independent Commissioner at the said Company;
c. Concurrent position, as member of the Board of Commissioner, member of the Board of
Directors, and/or member of committee, and other position in or outside the Company.
In the event that the member of the Board of Commissioners does not have concurrent
position, such matter shall be disclosed; and
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Kriteria Penjelasan Halaman
Criteria Descriptions Page
d. Working experience and period in and outside the Company;
7. Affiliation with other members of the Board of Commissioner, members of the Board of
Directors, majority and controlling shareholders, either directly or indirectly to individual
owners, including names of affiliated parties. In the event that a member of the Board of
Commissioners has no affiliation, the Company shall disclose this matter.
8. Pernyataan independensi komisaris independen dalam hal komisaris independen telah
menjabat lebih dari 2 periode; dan
171
8. Statement of independence of Independent Commissioner in the event that the Independent
Commissioner has been appointed for more than 2 periods; and
9. Perubahan komposisi anggota Dewan Komisaris dan alasan perubahannya. Dalam hal tidak
terdapat perubahan komposisi anggota Dewan Komisaris, maka diungkapkan mengenai hal
tersebut.
Catatan:
Dalam hal terdapat perubahan susunan anggota Dewan Komisaris yang terjadi setelah tahun
buku berakhir sampai dengan batas waktu penyampaian Laporan Tahunan, susunan yang
dicantumkan dalam Laporan Tahunan adalah susunan anggota Dewan Komisaris yang terakhir
dan sebelumnya. 74
9. Changes in the composition of the members of the Board of Commissioners and the reasons
for the changes. In the event that there is no change in the composition of the members of the
Board of Commissioners, this matter shall be disclosed.
Note:
In the event that there were changes in the composition of the Board of Commissioners occurring
between the period after year-end until the date the Annual Report is submitted, then the last and
the previous composition of the Board of Commissioners shall be stated in the Annual Report.
Identitas dan riwayat hidup singkat Paling sedikit memuat:
anggota Direksi. 1. Nama dan jabatan yang sesuai dengan tugas dan tanggung jawab;
Identity and brief curriculum 2. Foto terbaru;
vitae of members of the Board of 3. Usia;
Directors. 4. Kewarganegaraan;
5. Riwayat pendidikan dan/atau sertifikasi;
6. Riwayat jabatan, meliputi informasi:
a. Dasar hukum pengangkatan sebagai anggota Direksi pada perusahaan yang
bersangkutan;
b. Rangkap jabatan, baik sebagai anggota Direksi, anggota Dewan Komisaris, dan/atau
anggota komite serta jabatan lainnya baik di dalam maupun di luar perusahaan. Dalam
hal anggota Direksi tidak memiliki rangkap jabatan, maka diungkapkan mengenai hal
tersebut; dan
c. Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar perusahaan;
7. Hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, Pemegang
Saham Utama dan Pengendali, baik langsung maupun tidak langsung sampai kepada pemilik
individu, meliputi nama pihak yang terafiliasi. Dalam hal anggota Direksi tidak memiliki
hubungan afiliasi, maka perusahaan mengungkapkan hal tersebut; dan 76-79
At least contains:
1. Name and position according to the duties and responsibilities;
2. Latest photograph;
3. Age;
4. Citizenship;
5. Educational history and/or certification;
6. History of position, covering information on:
a. Legal basis of appointment as member of the Board of Directors to the said Company;
b. Concurrent position, as member of the Board of Directors, member of the Board
of Commissioners, and/or member of committee, and other position in or outside
the Company. In the event that the member of the Board of Directors does not have
concurrent position, such matter shall be disclosed; and
c. Working experience and period in and outside the Company;
7. Affiliation with other members of the Board of Directors, members of the Board of
Commissioners, majority and controlling shareholders, either directly or indirectly to
individual owners, including names of affiliated parties. In the event that a member of the
Board of Directors has no affiliation, the Company shall disclose this matter.
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Kriteria Penjelasan Halaman
Criteria Descriptions Page
8. Perubahan komposisi anggota Direksi dan alasan perubahannya. Dalam hal tidak terdapat
perubahan komposisi anggota Direksi, maka diungkapkan mengenai hal tersebut.
Catatan:
Dalam hal terdapat perubahan susunan anggota Direksi yang terjadi setelah tahun buku berakhir
sampai dengan batas waktu penyampaian Laporan Tahunan, susunan yang dicantumkan dalam
Laporan Tahunan adalah susunan anggota Direksi yang terakhir dan sebelumnya.
8. Changes in the composition of the members of the Board of Directors and the reasons for the 80
changes. In the event that there is no change in the composition of the members of the Board
of Directors, this matter shall be disclosed.
Note:
In the event that there were changes in the composition of the Board of Directors occurring
between the period after year-end until the date the Annual Report is submitted, then the last and
the previous composition of the Board of Directors shall be stated in the Annual Report.
Jumlah karyawan. Memuat informasi pada tahun buku berdasarkan klasifikasi:
Number of employees. 1. Jenis kelamin;
2. Jabatan;
3. Usia;
4. Tingkat pendidikan; dan
5. Status ketenagakerjaan (tetap/kontrak).
Catatan:
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
135-138
Contain information in the financial year by classifications of:
1. Gender;
2. Position;
3. Age;
4. Education level; and
5. Employment status (Permanent/Non-permanent).
Note:
Disclosure of information can be presented in tabular form.
Komposisi Pemegang Saham. Paling sedikit memuat:
Shareholders Composition. 1. Nama Pemegang Saham dan persentase kepemilikan pada awal dan akhir tahun buku, yang
terdiri dari:
a. Pemegang Saham yang memiliki 5% atau lebih saham Perusahaan;
b. Anggota Dewan Komisaris dan Direksi yang memiliki saham perusahaan. Dalam hal
seluruh anggota Dewan Komisaris dan Direksi tidak memiliki saham, maka diungkapkan
mengenai hal tersebut; dan
c. Kelompok Pemegang Saham masyarakat, yaitu kelompok Pemegang Saham yang
masing-masing memiliki kurang dari 5% saham perusahaan.
2. Persentase kepemilikan tidak langsung atas saham perusahaan oleh anggota Dewan
Komisaris dan Direksi pada awal dan akhir tahun buku, termasuk informasi mengenai
Pemegang Saham yang terdaftar dalam Daftar Pemegang Saham untuk kepentingan
kepemilikan tidak langsung anggota Dewan Komisaris dan Direksi. Dalam hal seluruh
anggota Dewan Komisaris dan Direksi tidak memiliki kepemilikan tidak langsung atas saham
perusahaan, maka diungkapkan mengenai hal tersebut.
3. Jumlah Pemegang Saham dan persentase kepemilikan per akhir tahun buku berdasarkan 81-83
klasifikasi:
a. Kepemilikan institusi lokal;
b. Kepemilikan institusi asing;
c. Kepemilikan individu lokal; dan
d. Kepemilikan individu asing.
At least contains:
1. Names of shareholders and ownership percentage at the beginning and the end of the fiscal
year, including:
a. Shareholders having 5% or more shares of the Company;
b. Members of the Board of Commissioners and the Board of Directors who own shares
of the Company. In the event that all members of the Board of Commissioners and the
Board of Directors do not have shares, such matter shall be disclosed; and
c. Groups of public shareholders or groups of shareholders, each with less 5% share
ownership of the Company.
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2. The percentage of indirect ownership of the shares of the Company by members of the Board
of Commissioners and members of the Board of Directors at the beginning and end of the
fiscal year, including information on shareholders registered in the shareholder register for
the benefit of indirect ownership of members of the Board of Commissioners and members
of the Board of Directors. In the event that all members of the Board of Commissioners and
Board of Directors do not have indirect ownership of shares of the Company, such matter
shall be disclosed;
3. Number of shareholder and ownership percentage at the end of the fiscal year, by
classifications of:
a. Ownership of local institutions;
b. Ownership of foreign institutions;
c. Ownership of local individual; and
d. Ownership of foreign individual.
Pemegang Saham Utama dan Informasi mengenai Pemegang Saham Utama dan Pengendali perusahaan, baik langsung
Pengendali maupun tidak langsung, sampai kepada pemilik individu, yang disajikan dalam bentuk skema
Major and Controlling Shareholders atau bagan. 84-86
Information on Major Shareholders and Controlling Shareholders of the Company, directly or
indirectly, and up to the individual owner shall be presented in the form of scheme or diagram.
Daftar Entitas Anak dan/atau Meliputi:
Entitas Asosiasi. 1. Nama Entitas Anak, Perusahaan Asosiasi, dan/atau Perusahaan Ventura di mana perusahaan
List of Subsidiaries and/or memiliki pengendalian bersama entitas;
Associated Entities. 2. Persentase kepemilikan saham;
3. Bidang usaha;
4. Total aset; dan
5. Status operasi perusahaan tersebut (jika ada).
Catatan:
Untuk Entitas Anak, ditambahkan informasi mengenai alamat Entitas Anak tersebut.
87-90
At least contains:
1. Name of Subsidiaries, Associated Companies, and/or Joint Venture where the Company has
common control of the entity;
2. Percentage of stock ownership;
3. Line of business;
4. Total assets; and
5. Operating status of the Company (if any).
Note:
For Subsidiaries, include information of the addresses of the said Subsidiaries.
Kronologi penerbitan dan/atau Paling sedikit memuat:
pencatatan saham (termasuk 1. Jumlah saham;
pemecahan saham (stock split), 2. Nilai nominal;
penggabungan saham (reverse 3. Harga penawaran dari awal pencatatan hingga akhir tahun buku; dan
stock), dividen saham, saham 4. Nama bursa efek saham perusahaan dicatatkan (jika ada).
bonus, perubahan nilai nominal At least contains:
saham, pelaksanaan efek konversi, 1. Number of shares;
pelaksanaan penambahan dan 2. Shares par value;
pengurangan modal) dari awal 3. Offering price from the beginning of listing to the end of the financial year; and
penerbitan sampai dengan akhir 4. Name of stock exchange where the shares are listed (if any).
tahun buku. 90-91
Chronology of issuance and/
or listing of shares (including
stock splits, reverse stocks, stock
dividends, bonus shares, changes
in the nominal value of shares,
implementation of convertible
securities, implementation of
additional and reduced capital)
from the beginning of issuance to
the end of financial year.
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Kriteria Penjelasan Halaman
Criteria Descriptions Page
Kronologi penerbitan dan/atau Informasi pencatatan efek lainnya yang belum jatuh tempo pada tahun buku paling sedikit
pencatatan efek lainnya dari awal memuat:
penerbitan sampai dengan akhir 1. Nama efek;
tahun buku. 2. Tahun penerbitan;
Chronology of issuance and/or 3. Tingkat suku bunga/imbal hasil;
listing of other securities from the 4. Tanggal jatuh tempo;
beginning of issuance to the end of 5. Nilai penawaran; dan
financial year. 6. Peringkat efek (jika ada).
91-92
Information on the listing of other securities that are not due in the financial year shall at least
contain:
1. Name of the securities;
2. Year of issuance;
3. Interest rate/yield;
4. Maturity date;
5. Offering value; and
6. Securities rating (if any).
Informasi penggunaan jasa Paling sedikit meliputi:
akuntan publik (AP) dan kantor 1. Nama dan alamat;
akuntan publik (KAP) beserta 2. Periode penugasan;
jaringan/asosiasi/aliansinya (dapat 3. Informasi jasa audit dan/atau non-audit yang diberikan; dan
disajikan dalam bentuk tabel). 4. Biaya jasa (fee) audit dan/atau non-audit untuk masing-masing penugasan yang diberikan
Information on the use of a Public selama tahun buku.
Accountant (AP) and a Public
Accounting firm (KAP) services Catatan:
and their networks/associations/ Dalam hal AP dan KAP beserta jaringan/asosiasi/aliansinya yang ditunjuk tidak memberikan jasa
alliances (can be presented in non-audit, agar diungkapkan. 92
tabular form). At least contains:
1. Name and address;
2. Period of assignment;
3. Information on audit and/or non-audit services provided; and
4. Audit and/or non-audit fees for each assignment given during the fiscal year.
Note:
In the event that the appointed AP and KAP and their network/association/alliance do not provide
non-audit services, then such information shall be disclosed.
Nama dan alamat lembaga dan/ Nama dan alamat lembaga dan/atau profesi penunjang pasar modal selain AP dan KAP.
atau profesi penunjang. Name and address of capital market supporting institutions and/or professionals other than AP 93
Name and address of capital and KAP.
market supporting institutions.
Penghargaan yang diterima dalam Memuat antara lain:
tahun buku terakhir dan/atau 1. Nama penghargaan dan/atau sertifikasi;
sertifikasi yang masih berlaku 2. Tahun perolehan penghargaan dan/atau sertifikasi;
dalam tahun buku terakhir, baik 3. Badan pemberi penghargaan dan/atau sertifikasi; dan
yang berskala nasional maupun 4. Masa berlaku (untuk sertifikasi).
internasional. At least contains: 22-31
Awards received in the last 1. Name of award and/or certification;
financial year and/or certificates 2. Year of award and/or certification;
that are still valid in the last 3. Award and/or certification agency; and
financial year, both on a national 4. Validity period (for certification).
and international scale.
Analisis dan Pembahasan Manajemen (MDNA)
Management Discussion and Analysis (MDNA)
Tinjauan operasi per segmen Paling sedikit mengenai:
operasi yang sesuai dengan jenis 1. Produksi, yang meliputi proses, kapasitas, dan perkembangannya;
industri perusahaan. 2. Pendapatan/penjualan; dan
Operational review per business 3. Profitabilitas.
105-112
segment, according to the type of At least contains:
industry of the Company. 1. Production, including process, capacity, and growth;
2. Income/sales; and
3. Profitability.
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Kinerja keuangan perusahaan yang Penjelasan tentang penyebab adanya perubahan dan dampak perubahan tersebut, paling sedikit
mencakup perbandingan dalam 2 mengenai:
tahun buku terakhir. 1. Aset lancar, aset tidak lancar, dan total aset;
Financial performance analysis 2. Liabilitas jangka pendek, liabilitas jangka panjang, dan total liabilitas;
which includes a comparison 3. Ekuitas;
between the financial performance 4. Pendapatan/penjualan, beban, laba (rugi), penghasilan komprehensif lain, dan total laba
of the last 2 fiscal years. (rugi) komprehensif; dan
5. Arus kas. 113-117
Explanation of the causes of the change and the impact of the change, at least regarding:
1. Current assets, non-current assets, and total assets;
2. Current liabilities, non-current liabilities, and total liabilities;
3. Equity;
4. Sales/ revenues, expenses, profit (loss), other comprehensive income, and total
comprehensive profit (loss); and
5. Cash flows.
Kemampuan membayar utang dan Penjelasan tentang:
tingkat kolektibilitas piutang. 1. Kemampuan membayar utang; dan
Debt service ability and receivables 2. Tingkat kolektibilitas piutang.
turnover ratio. dengan menyajikan perhitungan rasio yang relevan dengan jenis industri.
118-119
Explanation of:
1. Debt service ability; and
2. Receivables turnover ratio.
by presenting ratio calculations relevant to the type of industry.
Struktur modal (capital structure) dan Disertai dasar penentuan kebijakan dimaksud.
kebijakan manajemen atas struktur Including the basis for determining the said policy.
modal (capital structure policy). 120
Capital structure and management’s
capital structure policy.
Ikatan material untuk investasi Paling sedikit meliputi:
barang modal (bukan ikatan 1. Tujuan dari ikatan tersebut;
pendanaan) pada tahun buku 2. Sumber dana yang diharapkan untuk memenuhi ikatan tersebut;
terakhir. 3. Mata uang yang menjadi denominasi; dan
Material commitments for capital 4. Langkah yang direncanakan perusahaan untuk melindungi risiko dari posisi mata uang asing
goods investment (not funding yang terkait. 121
commitments) in the last financial At least contains:
year. 1. The purpose of such commitments;
2. Source of funds expected to fulfill the said commitments;
3. Currency of denomination; and
4. Steps taken by the Company to protect the position of a related foreign currency against risks.
Investasi barang modal yang Paling sedikit meliputi:
direalisasikan pada tahun buku 1. Jenis investasi barang modal;
terakhir. 2. Tujuan investasi barang modal; dan
Capital goods investment which 3. Nilai investasi barang modal yang dikeluarkan.
121
was realized in the last fiscal year. At least contains:
1. Type of capital goods investment;
2. Purpose of capital goods investment; and
3. Amount of capital goods investment incurred.
Informasi dan fakta material yang jika ada.
terjadi setelah tanggal laporan If any.
akuntan.
124
Information and material facts
occurred after the accountant's
report date.
Prospek usaha perusahaan. Dikaitkan dengan kondisi industri, ekonomi secara umum dan pasar internasional, disertai data
Company business prospects. pendukung kuantitatif dari sumber data yang layak dipercaya.
102
Related to the industrial condition, general economy, and international market, accompanied by
quantitative supporting data from reliable data sources.
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Kriteria Penjelasan Halaman
Criteria Descriptions Page
Perbandingan antara target/ Mengenai:
proyeksi pada awal tahun buku 1. Pendapatan/penjualan;
dengan hasil yang dicapai 2. Laba (rugi);
(realisasi). 3. Struktur modal (capital structure); atau
Comparison between targets/ 4. Hal lainnya yang dianggap penting bagi perusahaan.
122-123
projections at beginning of Information on:
financial year with the results 1. Income/sales;
achieved (realization). 2. Profit (loss);
3. Capital structure; or
4. Other matters deemed necessary by the Company.
Target/proyeksi yang ingin dicapai Mengenai:
untuk 1 tahun mendatang. 1. Pendapatan/penjualan;
Targets/projections to be achieved 2. Laba (rugi);
for the next 1 year. 3. Pemasaran;
4. Pengembangan SDM; atau
5. Hal lainnya yang dianggap penting bagi perusahaan.
122-123
Information on:
1. Income/sales;
2. Profit (loss);
3. Marketing;
4. HR development; or
5. Other matters deemed necessary by the Company.
Aspek pemasaran. Antara lain:
Marketing aspect. 1. Strategi pemasaran; dan
2. Pangsa pasar.
101
Among others:
1. Marketing strategy; and
2. Market share.
Kebijakan dividen dan jumlah Paling sedikit meliputi:
dividen yang diumumkan atau 1. Kebijakan dividen, antara lain memuat informasi persentase jumlah dividen yang dibagikan
dibayar selama 2 tahun buku terhadap laba bersih;
terakhir. 2. Tanggal pembayaran dividen kas dan/atau tanggal distribusi dividen non-kas;
Dividend policy and amount 3. Jumlah dividen per saham (kas dan/atau non kas); dan
announced or paid for the last 2 4. Jumlah dividen per tahun yang dibayar.
financial years.
Catatan:
1. Dapat disajikan dalam bentuk tabel; dan
2. Dalam hal perusahaan tidak membagikan dividen dalam 2 tahun terakhir, agar diungkapkan.
124-125
At least contains:
1. Dividend policy, including information on the percentage of dividend amount distributed to net
income;
2. Payment date of cash dividend and/or distribution date of non-cash dividend;
3. Amount of dividend per share (cash and/or non cash); and
4. Amount of dividend paid per year.
Note:
1. Can be presented in tabular form; and
2. If the Company has not distributed dividends in the last 2 years, this shall be disclosed.
Realisasi penggunaan dana hasil Dengan ketentuan:
penawaran umum. 1. Dalam hal selama tahun buku, perusahaan memiliki kewajiban menyampaikan laporan
Use of proceeds from Public realisasi penggunaan dana, maka diungkapkan realisasi penggunaan dana hasil penawaran
Offerings. umum secara kumulatif sampai dengan akhir tahun buku; dan
2. Dalam hal terdapat perubahan penggunaan dana sebagaimana diatur dalam Peraturan
Otoritas Jasa Keuangan tentang Laporan Realisasi Penggunaan Dana Hasil Penawaran
Umum, maka perusahaan wajib menjelaskan perubahan tersebut.
125
Under the condition:
1. In the event that during the financial year, the Company has an obligation to submit a report
on the realization of use of proceeds, the cumulative realization of use of proceeds from
public offerings until the end of financial year shall be disclosed; and
2. In the event that there is a change in the use of proceeds as stipulated in Financial Services
Authority Regulation on Realization Report on the Use of Proceeds from Public Offering, the
Company shall explain such change.
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Informasi material mengenai Paling sedikit memuat:
investasi, ekspansi, divestasi, 1. Tanggal, nilai, dan objek transaksi;
penggabungan/peleburan usaha, 2. Nama pihak yang melakukan transaksi;
akuisisi, restrukturisasi utang/ 3. Sifat hubungan afiliasi (jika ada);
modal, transaksi afiliasi, dan 4. Penjelasan mengenai kewajaran transaksi;
transaksi yang mengandung 5. Pemenuhan ketentuan terkait; dan
benturan kepentingan yang terjadi 6. Dalam hal terdapat hubungan afiliasi, selain mengungkapkan informasi sebagaimana
pada tahun buku. dimaksud dalam angka 1-5, perusahaan juga mengungkapkan informasi:
Material information on investment, a. Pernyataan Direksi bahwa transaksi afiliasi telah melalui prosedur yang memadai untuk
expansion, divestment, business memastikan bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang
merger/consolidation, acquisition, berlaku umum antara lain dilakukan dengan memenuhi prinsip transaksi yang wajar
debt/capital restructuring, affiliated (armlength principle); dan
transactions, and transactions b. Peran Dewan Komisaris dan komite audit dalam melakukan prosedur yang memadai
containing conflict of interest that untuk memastikan bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis
occurred during the financial year. yang berlaku umum antara lain dilakukan dengan memenuhi prinsip transaksi yang
wajar (armlength principle);
7. Untuk transaksi afiliasi atau transaksi material yang merupakan kegiatan usaha yang
dijalankan dalam rangka menghasilkan pendapatan usaha dan dijalankan secara rutin,
berulang, dan/atau berkelanjutan, ditambahkan penjelasan bahwa transaksi afiliasi
atau transaksi material tersebut merupakan kegiatan usaha yang dijalankan dalam
rangka menghasilkan pendapatan usaha dan dijalankan secara rutin, berulang, dan/
atau berkelanjutan. Dalam hal transaksi afiliasi atau transaksi material dimaksud telah
diungkapkan dalam laporan keuangan tahunan, ditambahkan informasi mengenai rujukan
pengungkapan dalam Laporan Keuangan Tahunan tersebut;
8. Untuk pengungkapan transaksi afiliasi dan/atau transaksi benturan kepentingan yang
merupakan hasil pelaksanaan transaksi afiliasi dan/atau transaksi benturan kepentingan
yang telah disetujui Pemegang Saham Independen, ditambahkan informasi mengenai
tanggal pelaksanaan RUPS yang menyetujui transaksi afiliasi dan/atau transaksi benturan
kepentingan tersebut; dan
9. Dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi benturan kepentingan, maka
diungkapkan mengenai hal tersebut. 126-129
At least contains:
1. Transaction date, value, and object;
2. Name of transacting parties;
3. Nature of affiliations (if any);
4. Description of the fairness of the transaction;
5. Compliance with related rules and regulations; and
6. In the event that there is an affiliation relationship, apart from disclosing the information as
referred to in point 1) to point 5), the Company also discloses information on:
a. A statement from the Board of Directors that the affiliate transaction has gone through
adequate procedures to ensure that the affiliate transaction is carried out in accordance
with generally accepted business practices, by complying with the arms-length principle;
and
b. The role of the Board of Commissioners and the audit committee in carrying out adequate
procedures to ensure that affiliated transactions are carried out in accordance with
generally accepted business practices, by complying with the arms-length principle;
7. For affiliate transactions or material transactions which are business activities carried
out in order to generate business income and are carried out routinely, repeatedly, and/or
continuously, an explanation is added that the affiliated transactions or material transactions
are business activities carried out in order to generate business income and are carried out
routinely, repeatedly, and/or continuously. In the event that the affiliated transactions or
material transactions referred to have been disclosed in the annual financial statements,
information regarding references to disclosure is added in the said Annual Financial
Statements;
8. For disclosure of affiliated transactions and/or conflict of interest transactions resulting from
the implementation of affiliated transactions and/or conflict of interest transactions that have
been approved by independent shareholders, additional information regarding the date of
the GMS which approved the affiliated transactions and/or conflict of interest transactions is
added; and
9. In the event that there is no affiliated transaction and/or conflict of interest transaction, then
this shall be disclosed.
Perubahan peraturan perundang- Disertai dampaknya terhadap Laporan Keuangan (jika ada).
undangan yang berpengaruh Along with the impact on the Financial Statements (if any).
signifikan terhadap perusahaan
pada tahun buku terakhir. 129
Amendments to laws and regulations
which have a significant effect on the
Company in the fiscal year.
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Criteria Descriptions Page
Perubahan kebijakan akuntansi Disertai alasan dan dampaknya terhadap Laporan Keuangan (jika ada).
yang diterapkan perusahaan pada Completed with the reasons and impact on the Financial Statements (if any).
tahun buku terakhir.
131
Changes in accounting policies
implemented by the company in
the last financial year.
Tata Kelola Perusahaan (Corporate Governance)
Corporate Governance
Rapat Umum Pemegang Saham Paling sedikit memuat:
(RUPS). 1. Informasi mengenai keputusan RUPS pada tahun buku dan 1 tahun sebelumnya meliputi:
General Meeting of Stakeholders a. Keputusan RUPS yang direalisasikan pada tahun buku; dan
(GMS). b. Keputusan RUPS yang belum direalisasikan beserta alasan belum direalisasikan;
2. Dalam hal perusahaan menggunakan pihak independen dalam pelaksanaan RUPS untuk
melakukan perhitungan suara, maka diungkapkan mengenai hal tersebut.
At least contains: 156-161
1. Information regarding the resolutions of the GMS in the fiscal year and 1 year prior to the
fiscal year include:
a. Resolutions of the GMS that were realized in the fiscal year; and
b. Resolutions of the GMS that have not been realized and the reasons for not realizing
them;
2. In the event that the Company uses an independent party in the conduct of the GMS to
calculate the votes, then this matter shall be disclosed.
Dewan Komisaris. Paling sedikit memuat:
The Board of Commissioners. 1. Tugas dan tanggung jawab Dewan Komisaris;
2. Pernyataan bahwa Dewan Komisaris memiliki pedoman atau piagam (charter) Dewan
Komisaris;
3. Kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, rapat Dewan Komisaris
bersama Direksi, dan tingkat kehadiran anggota Dewan Komisaris dalam rapat tersebut,
termasuk kehadiran dalam RUPS (dapat disajikan dalam bentuk tabel);
4. Pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris:
a. Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris,
termasuk program orientasi bagi anggota Dewan Komisaris yang baru diangkat
(jika ada);
b. Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Dewan Komisaris
dalam tahun buku (jika ada);
5. Penilaian kinerja anggota Direksi dan anggota Dewan Komisaris:
a. Prosedur pelaksanaan penilaian kinerja;
b. Kriteria yang digunakan, seperti capaian kinerja selama tahun buku, kompetensi dan
kehadiran dalam rapat;
c. Pihak yang melakukan penilaian;
6. Penilaian Dewan Komisaris terhadap kinerja komite yang mendukung pelaksanaan tugas
Dewan Komisaris pada tahun buku:
a. Prosedur penilaian kinerja; dan
b. Kriteria yang digunakan, seperti capaian kinerja selama tahun buku, kompetensi, dan
kehadiran dalam rapat.
162-172
At least contains:
1. Duties and responsibilities of the Board of Commissioners;
2. Statement that the Board of Commissioners already has the board manual or charter;
3. Policies and implementation of the frequency of meetings of the Board of Commissioners,
meetings of the Board of Commissioners with the Board of Directors, and the level of
attendance of members of the Board of Commissioners in these meetings including
attendance at the GMS (can be presented in tabular form);
4. Training and/or competency improvement of members of the Board of Commissioners:
a. Policy on competency training and/or development of members of the Board of
Commissioners, including orientation programs for newly appointed members of the
Board of Commissioners (if any); and
b. Competency training and/or development attended by members of the Board of
Commissioners in the fiscal year (if any);
5. The performance assessment of the Board of Directors and Board of Commissioners:
a. Procedure for the implementation of performance assessment;
b. Criteria used, such as performance achievements during the fiscal year, competency,
and attendance at meetings; and
c. Assessor;
6. Board of Commissioners’ assessment of the performance of Committees supporting
the implementation of Board of Commissioners’ duties in the fiscal year:
a. Performance assessment procedures; and
b. The criteria used, such as performance achievements during the fiscal year, competency,
and attendance at meetings.
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Direksi. Paling sedikit memuat:
The Board of Directors. 1. Tugas dan tanggung jawab masing-masing anggota Direksi (dapat juga disajikan dalam
bentuk tabel);
2. Pernyataan bahwa Direksi memiliki pedoman atau piagam (charter) Direksi;
3. Kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi bersama Dewan Komisaris,
dan tingkat kehadiran anggota Direksi dalam rapat tersebut, termasuk kehadiran dalam
RUPS (dapat disajikan dalam bentuk tabel);
4. Pelatihan dan/atau peningkatan kompetensi anggota Direksi:
a. Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Direksi, termasuk
program orientasi bagi anggota Direksi yang baru diangkat (jika ada);
b. Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Direksi dalam tahun
buku (jika ada);
5. Penilaian Direksi terhadap kinerja komite yang mendukung pelaksanaan tugas Direksi pada
tahun buku:
a. Prosedur penilaian kinerja; dan
b. Kriteria yang digunakan, seperti capaian kinerja selama tahun buku, kompetensi, dan
kehadiran dalam rapat.
Catatan:
Dalam hal perusahaan tidak memiliki komite yang mendukung pelaksanaan tugas Direksi, agar
diungkapkan.
173;
At least contains:
176-180
1. The duties and responsibilities of each member of the Board of Directors (can be presented
in tabular form);
2. Statement that the Board of Directors already has board manual or charter;
3. Policies and implementation of the frequency of meetings of the Board of Directors, meetings
of the Board of Directors with the Board of Commissioners, and the level of attendance of
members of the Board of Directors in the meeting including attendance at the GMS (can be
presented in tabular form);
4. Training and/or competency development of members of the Board of Directors;
a. Policy on competency training and/or development of members of the Board of Directors,
including an orientation program for newly appointed members of the Board of Directors
(if any); and
b. Competency training and/or development attended by members of the Board of Directors
in the fiscal year (if any).
5. The Board of Directors’ assessment of the performance of committees supporting the
implementation of Board of Directors’ duties for the fiscal year:
a. Performance assessment procedures; and
b. The criteria used, such as performance achievements during the fiscal year, competency,
and attendance at meetings.
Note:
In the event that the Company does not have a committee supporting the implementation of Board
of Directors’ duties, this matter shall be disclosed.
Nominasi dan remunerasi bagi Paling sedikit memuat:
Dewan Komisaris dan Direksi. 1. Prosedur nominasi, meliputi uraian singkat mengenai kebijakan dan proses nominasi
The nomination and remuneration anggota Dewan Komisaris dan/atau anggota Direksi;
of the Board of Directors and the 2. Prosedur dan pelaksanaan remunerasi Dewan Komisaris dan Direksi, antara lain:
Board of Commissioners. a. Prosedur penetapan remunerasi;
b. Struktur remunerasi, seperti, gaji, tunjangan, tantiem/bonus dan lainnya; dan
c. Besarnya remunerasi masing-masing anggota Dewan Komisaris dan anggota Direksi.
Catatan:
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
At least contains: 181-182
1. Nomination procedure, including a brief description of the policies and process for nomination
of members of the Board of Commissioners and/or members of the Board of Directors;
2. Procedures and implementation of remuneration for the Board of Commissioners and the
Board of Directors, among others:
a. Procedures for determining remuneration;
b. The remuneration structure, such as salary, allowances, tantiem/bonus and others; and
c. The remuneration amount for each member of the Board of Commissioners and member
of the Board of Directors.
Note:
Disclosure of information can be presented in tabular form.
2024 Annual Report 295
Page 298
PT Sawit Sumbermas Sarana Tbk.
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Dewan Pengawas Syariah (DPS). Bagi perusahaan yang menjalankan kegiatan usaha berdasarkan prinsip syariah sebagaimana
Sharia Supervisory Board. tertuang dalam Anggaran Dasar, paling sedikit memuat:
1. Nama DPS;
2. Dasar hukum pengangkatan DPS;
3. Periode penugasan DPS;
4. Tugas dan tanggung jawab DPS; dan
5. Frekuensi dan cara pemberian nasihat dan saran, serta pengawasan pemenuhan prinsip
syariah di pasar modal terhadap perusahaan.
N/A
For Company that conducts business based on sharia law, as stipulated in the articles of
association, shall at least contain:
1. Name of Sharia Supervisory Board;
2. Legal basis of appointment of Sharia Supervisory Board;
3. Period of assignment of Sharia Supervisory Board;
4. Duties and responsibilities of Sharia Supervisory Board; and
5. Frequency and procedure in providing advice and suggestion, and monitoring the compliance
of Sharia Principles by the Company in the Capital Market.
Komite Audit. Paling sedikit memuat:
Audit Committee. 1. Nama dan jabatannya dalam keanggotaan komite;
2. Periode dan masa jabatan anggota Komite Audit;
3. Usia;
4. Kewarganegaraan;
5. Riwayat pendidikan;
6. Riwayat jabatan, meliputi informasi:
a. Dasar hukum penunjukan sebagai anggota komite;
b. Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau
anggota komite, serta jabatan lainnya (jika ada); dan
c. Pengalaman kerja beserta periode waktunya, baik di dalam maupun di luar perusahaan;
7. Pernyataan independensi Komite Audit;
8. Kebijakan dan pelaksanaan frekuensi rapat Komite Audit dan tingkat kehadiran anggota
Komite Audit dalam rapat tersebut;
9. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku (jika ada); dan
10. Pelaksanaan kegiatan Komite Audit pada tahun buku sesuai dengan yang dicantumkan
dalam pedoman atau piagam (charter) Komite Audit.
184-192
At least contains:
1. Name and position in the committee;
2. Period and terms of office of the member of Audit Committee;
3. Age;
4. Citizenship;
5. Education background;
6. History of position, including information on:
a. Legal basis of appointment as committee member;
b. Concurrent position, as member of Board of Commissioners, member of Board of
Directors, and/or member of committee, and other position (if any); and
c. Work experience and work period in and outside the Company;
7. Statement of independence of the Audit Committee;
8. Policies and implementation of audit committee meeting frequency and attendance level of
audit committee members in those meetings;
9. Competency training and/or development attended in the fiscal year (if any); and
10. The Audit Committee’s activities in the financial year, in accordance with the Audit Committee
Charter.
Komite atau fungsi nominasi dan Paling sedikit memuat:
remunerasi. 1. Nama dan jabatannya dalam keanggotaan komite;
The nomination and remuneration 2. Usia;
committee or function. 3. Kewarganegaraan;
4. Riwayat pendidikan;
5. Riwayat jabatan, meliputi informasi:
a. Dasar hukum penunjukan sebagai anggota komite;
b. Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau
anggota komite, serta jabatan lainnya (jika ada);
192-196
c. Pengalaman kerja beserta periode waktunya, baik di dalam maupun di luar perusahaan;
6. Periode dan masa jabatan komite;
7. Pernyataan independensi komite;
8. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku (jika ada);
9. Uraian tugas dan tanggung jawab;
10. Pernyataan bahwa telah memiliki pedoman atau piagam (charter);
11. Kebijakan dan pelaksanaan frekuensi rapat komite serta tingkat kehadiran anggota komite
dalam rapat tersebut;
12. Uraian singkat pelaksanaan kegiatan pada tahun buku; dan
296 Laporan Tahunan 2024
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Corporate Social and Environmental Responsibility Aspects
Kriteria Penjelasan Halaman
Criteria Descriptions Page
13. Dalam hal tidak dibentuk Komite Nominasi dan Remunerasi, perusahaan cukup
mengungkapkan informasi sebagaimana dimaksud pada No.9-12 , serta mengungkapkan:
a. Alasan tidak dibentuknya komite; dan
b. Pihak yang melaksanakan fungsi nominasi dan remunerasi.
At least contains:
1. Name and position in the committee;
2. Age;
3. Citizenship;
4. Education background;
5. History of position, including information on:
a. Legal basis of appointment as committee member;
b. Concurrent position, as member of Board of Commissioners, member of Board of
Directors, and/or member of committee, and other position (if any);
c. Work experience and work period in and outside the Company;
6. Period and terms of office of the committee;
7. Statement of independence of the committee;
8. Competency training and/or development attended in the fiscal year (if any);
9. Description of duties and responsibilities;
10. A statement that it has a guideline or charter;
11. Policies and implementation of the committee’s meeting frequency and attendance level of
committee’s members at the meeting;
12. Brief description of the implementation of activities in the fiscal year; and
13. In the event that no nomination and remuneration committee is formed, the Company is
sufficient to disclose the information as referred to in No. 9-12, and disclose:
a. Reasons for not forming the committee; and
b. The party carrying out the nomination and remuneration function.
Komite-komite lain yang dimiliki Paling sedikit memuat:
perusahaan dalam rangka 1. Nama dan jabatannya dalam keanggotaan komite;
mendukung fungsi dan tugas 2. Usia;
Dewan Komisaris dan Direksi. 3. Kewarganegaraan;
Other committees owned by 4. Riwayat pendidikan;
Companies in order to support the 5. Riwayat jabatan, meliputi informasi:
functions and tasks of the Board of a. Dasar hukum penunjukan sebagai anggota komite;
Commissioners and the Board of b. Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau
Directors. anggota komite, serta jabatan lainnya (jika ada);
c. Pengalaman kerja beserta periode waktunya, baik di dalam maupun di luar perusahaan;
6. Periode dan masa jabatan komite;
7. Pernyataan independensi komite;
8. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku (jika ada);
9. Uraian tugas dan tanggung jawab;
10. Pernyataan bahwa telah memiliki pedoman atau piagam (charter);
11. Kebijakan dan pelaksanaan frekuensi rapat komite serta tingkat kehadiran anggota komite
dalam rapat tersebut; dan
12. Uraian singkat pelaksanaan kegiatan pada tahun buku.
N/A
At least contains:
1. Name and position in the Committee;
2. Age;
3. Citizenship;
4. Educational background;
5. History of position, including information on:
a. Legal basis of appointment as committee member;
b. Concurrent position, as member of Board of Commissioners, member of Board of
Directors, and/or member of committee, and other position (if any); and
c. Work experience and work period in and outside the Company;
6. Period and terms of office of the committee;
7. Statement of independence of the committee;
8. Competency training and/or development attended in the fiscal year (if any);
9. Description of duties and responsibilities;
10. A statement that the committee has guideline or charter;
11. Policies and implementation of the committee’s meeting frequency and attendance level of
committee’s members at the meeting; and
12. A brief description of the committee’s activities for the fiscal year.
2024 Annual Report 297
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PT Sawit Sumbermas Sarana Tbk.
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Sekretaris Perusahaan. Paling sedikit memuat:
Corporate Secretary. 1. Nama;
2. Domisili;
3. Riwayat jabatan, meliputi:
a. Dasar hukum penunjukan sebagai sekretaris perusahaan; dan
b. Pengalaman kerja beserta periode waktunya, baik di dalam maupun di luar perusahaan;
4. Riwayat pendidikan;
5. Pendidikan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku; dan
6. Uraian singkat pelaksanaan tugas Sekretaris Perusahaan pada tahun buku.
At least contains: 197-200
1. Name;
2. Domicile;
3. History of position, including information on:
a. Legal basis of appointment as Corporate Secretary; and
b. Work experience and work period in and outside the Company;
4. Educational background;
5. Education and/or competency development programs attended in the financial year; and
6. Brief description on the implementation of Corporate Secretary’s duties during the financial
year.
Unit Audit Internal. Paling sedikit memuat:
Internal Audit Unit. 1. Nama Kepala Unit Audit Internal;
2. Riwayat jabatan, meliputi:
a. Dasar hukum penunjukan sebagai Kepala Unit Audit Internal; dan
b. Pengalaman kerja beserta periode waktunya, baik di dalam maupun di luar perusahaan;
3. Kualifikasi atau sertifikasi sebagai profesi audit internal (jika ada);
4. Pendidikan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku;
5. Struktur dan kedudukan Unit Audit Internal;
6. Uraian tugas dan tanggung jawab;
7. Pernyataan telah memiliki pedoman atau piagam (charter) Unit Audit Internal; dan
8. Uraian singkat pelaksanaan tugas Unit Audit Internal pada tahun buku, termasuk kebijakan
dan pelaksanaan frekuensi rapat dengan Dewan Komisaris, Direksi, dan/atau Komite Audit.
At least contains: 205-216
1. Name of Head of Internal Audit Unit;
2. History of position, including information on:
a. Legal basis of appointment as Head of Internal Audit Unit; and
b. Work experience and work period in and outside the Company;
3. Qualification or certification as internal auditor (if any);
4. Education and/or competency development programs attended in the financial year;
5. Structure and position of Internal Audit Unit;
6. Description of duties and responsibilities;
7. Statement that the Internal Audit Unit already has Internal Audit Unit charter; and
8. Brief description on the implementation of Internal Audit Unit’s duties during the financial
year, including the meeting frequency with the Board of Commissioners, Board of Directors,
and/or Audit Committee.
Uraian mengenai sistem Paling sedikit memuat:
pengendalian internal. 1. Pengendalian keuangan dan operasional, serta kepatuhan terhadap peraturan perundang-
Description on internal control undangan lainnya;
system. 2. Tinjauan atas efektivitas sistem pengendalian internal; dan
3. Pernyataan Direksi dan/atau Dewan Komisaris atas kecukupan sistem pengendalian internal.
217-219
At least contains:
1. Financial and operational control, and compliance with other laws and regulations;
2. Review on the effectiveness of internal control systems; and
3. Statement of the Board of Directors and/or Board of Commissioners on the adequacy of the
internal control system.
Uraian mengenai sistem Paling sedikit memuat:
manajemen risiko. 1. Gambaran umum mengenai sistem manajemen risiko perusahaan;
Description of risk management 2. Jenis risiko dan cara pengelolaannya;
system. 3. Tinjauan atas efektivitas sistem manajemen risiko perusahaan; dan
4. Pernyataan Direksi dan/atau Dewan Komisaris atau komite audit atas kecukupan sistem
manajemen risiko.
220-225
At least contains:
1. General description about the company’s risk management system;
2. Types of risk and the management;
3. Review of the effectiveness of risk management system applied by the Company; and
4. Statement of the Board of Directors and/or the Board of Commissioners or the audit
committee on the adequacy of the risk management system.
298 Laporan Tahunan 2024
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Corporate Social and Environmental Responsibility Aspects
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Perkara hukum yang berdampak Paling sedikit memuat:
material yang dihadapi oleh 1. Pokok perkara/gugatan;
perusahaan, Entitas Anak, anggota 2. Status penyelesaian perkara/gugatan; dan
Direksi dan anggota Dewan 3. Pengaruhnya terhadap kondisi perusahaan.
Komisaris (jika ada). At least contains:
Legal cases that have a material 1. Substance of the case/claim; 225
impact faced by the Company, 2. Status of settlement of case/claim; and
subsidiaries, members of the 3. Impacts on the Company’s condition.
Board of Directors and members
of the Board of Commissioners (if
any).
Sanksi administratif. Informasi tentang sanksi administratif/sanksi yang dikenakan kepada perusahaan, anggota
Administrative sanctions. Dewan Komisaris dan anggota Direksi, oleh Otoritas Jasa Keuangan dan otoritas lainnya pada
tahun buku (jika ada);
225
Information about administrative sanctions/sanctions imposed to Company, members of the
Board of Commissioners, and members of the Board of Directors, by the Financial Services
Authority and other authorities during the fiscal year (if any).
Kode Etik. Meliputi:
Code of Conduct. 1. Pokok-pokok kode etik;
2. Bentuk sosialisasi kode etik dan upaya penegakannya; dan
3. Pernyataan bahwa kode etik berlaku bagi Dewan Komisaris, Direksi, dan karyawan
perusahaan.
226
Include:
1. Key points of the code of conduct;
2. Forms of dissemination of the code of conduct and its enforcement efforts; and
3. Statement that the code of conduct is applicable for the Board of Commissioners, the Board
of Directors, and employees of the Company.
Kebijakan pemberian kompensasi Antara lain berupa program kepemilikan saham oleh manajemen (management stock ownership
jangka panjang berbasis kinerja program/MSOP) dan/atau program kepemilikan saham oleh karyawan (employee stock ownership
kepada manajemen dan/atau program/ESOP).
karyawan (jika ada).
Policy on providing performance- Dalam hal pemberian kompensasi berupa ESOP/MESOP, informasi yang diungkapkan paling
based long-term compensation to sedikit memuat:
management and/or employees (if 1. Jumlah saham dan/atau opsi;
any). 2. Jangka waktu pelaksanaan;
3. Persyaratan karyawan dan/atau manajemen yang berhak; dan
4. Harga pelaksanaan atau penentuan harga pelaksanaan. 234
This includes, among others, management stock ownership program (MSOP) and/or an employee
stock ownership program (ESOP).
In the event that compensation is given in the form of ESOP/MESOP, the information disclosed
shall contain at least:
1. Number of shares and/or options;
2. Implementation period;
3. Requirements for eligible employees and/or management; and
4. Exercise price or determination of exercise price.
Kebijakan pengungkapan informasi. Mengenai:
Information disclosure policy. 1. Kepemilikan saham anggota Direksi dan anggota Dewan Komisaris paling lambat 3 hari kerja
setelah terjadinya kepemilikan atau setiap perubahan kepemilikan atas saham perusahaan;
dan
2. Pelaksanaan atas kebijakan dimaksud.
81-82
Include:
1. Share ownership of members of the Board of Directors and members of the Board of
Commissioners no later than 3 working days after the occurrence of ownership or any
change in ownership of shares of the Company; and
2. Implementation of the policy.
2024 Annual Report 299
Page 302
PT Sawit Sumbermas Sarana Tbk.
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Sistem pelaporan pelanggaran Paling sedikit memuat:
(whistleblowing system). 1. Cara penyampaian laporan pelanggaran;
Whistleblowing system. 2. Perlindungan bagi pelapor;
3. Penanganan pengaduan;
4. Pihak yang mengelola pengaduan; dan
5. Hasil dari penanganan pengaduan, paling sedikit meliputi:
a. Jumlah pengaduan yang masuk dan diproses dalam tahun buku; dan
b. Tindak lanjut pengaduan.
Catatan:
Dalam hal perusahaan tidak memiliki sistem pelaporan pelanggaran (whistleblowing system),
agar diungkapkan. 227-229
At least contains:
1. Mechanism for violation reporting;
2. Protection for the whistleblower;
3. Handling of violation reports;
4. Unit responsible for handling of violation report; and
5. Results from violation report handling, at least includes:
a. Number of complaints received and processed during the fiscal year; and
b. Follow up of complaints.
Note:
If the company does not have a whistleblowing system, it shall be disclosed.
Kebijakan anti-korupsi. Paling sedikit memuat:
Anti-corruption policy. 1. Program dan prosedur yang dilakukan dalam mengatasi praktik korupsi, balas jasa
(kickbacks), fraud, suap dan/atau gratifikasi dalam perusahaan; dan
2. Pelatihan/sosialisasi anti korupsi kepada karyawan.
Catatan:
Dalam hal perusahaan tidak memiliki kebijakan anti korupsi, agar dijelaskan alasan tidak
dimilikinya kebijakan dimaksud.
230-232
At least contains:
1. Programs and procedures implemented in overcoming corrupt practices, kickbacks, fraud,
bribery, and/or gratification in Companies; and
2. Anti-corruption training/dissemination to employees.
Note:
In the event that the company does not have an anti-corruption policy, the reasons for not having
the said policy should be explained.
Penerapan atas Pedoman Tata Meliputi:
Kelola Perusahaan Terbuka bagi 1. Pernyataan mengenai rekomendasi yang telah dilaksanakan; dan/atau
perusahaan yang menerbitkan efek 2. Penjelasan atas rekomendasi yang belum dilaksanakan, disertai alasan dan alternatif
bersifat ekuitas atau perusahaan pelaksanaannya (jika ada).
publik.
Implementation of the Guidelines Catatan:
of Corporate Governance for Pengungkapan informasi dapat disajikan dalam bentuk tabel.
236-239
Public Companies for Issuer Include:
issuing Equity Securities or Public 1. Statement regarding recommendation that have been implemented; and/or
Company. 2. Description of recommendation that have not been implemented, along with the reason and
alternatives of implementation (if any).
Note:
Disclosure of information can be presented in tabular form.
Tanggung Jawab Sosial dan Lingkungan Perusahaan
265-282
Corporate Social and Environmental Responsibility.
Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan.
48-49
Statement of the Board of Directors and the Board of Commissioners regarding the Responsibility for Annual Report.
Laporan Keuangan Tahunan yang Telah Diaudit
301
Audited Annual Financial Statements
300 Laporan Tahunan 2024
Page 303
Laporan Keuangan
Konsolidasian
PT Sawit Sumbermas Sarana Tbk
dan Entitas Anak Tanggal
31 Desember 2024
Consolidated Financial Statements of
PT Sawit Sumbermas Sarana Tbk and Subsidiaries
as of December 31, 2024
2024 Annual Report 301
Page 304
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2024 DAN AS OF DECEMBER 31, 2024 AND
UNTUK TAHUN YANG BERAKHIR FOR YEAR THEN ENDED
PADA TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Halaman/
Page
Surat Pernyataan Direksi Board of Directors’ Statement Letter
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
Komprehensif Lain Konsolidasian ....................... 4-5 ............................. and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ................ 6 .….……… Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian ............................... 7-8 .………………….Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Notes to the Consolidated
Konsolidasian..................................................... 9 - 179 ................................................. Financial Statements
**************************
Page 305
Page 306
The original report included herein is in the Indonesian language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00169/2.1032/AU.1/01/0687- Report No. 00169/2.1032/AU.1/01/0687-
5/1/III/2025 5/1/III/2025
Pemegang Saham, Dewan Komisaris, dan Direksi The Shareholders and the Boards of
PT Sawit Sumbermas Sarana Tbk. Commissioners and Directors
PT Sawit Sumbermas Sarana Tbk.
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying consolidated
konsolidasian PT Sawit Sumbermas Sarana Tbk. financial statements of PT Sawit Sumbermas
“Perseroan” dan entitas anaknya (secara kolektif Sarana Tbk. (the “Company”) and its subsidiaries
disebut sebagai “Kelompok Usaha”) 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
konsolidasian Kelompok Usaha tanggal the Group as of December 31, 2024 and its
31 Desember 2024, serta kinerja keuangan dan consolidated financial performance and cash flows
arus kas konsolidasian nya untuk tahun yang for the year then ended, in accordance with
berakhir pada tanggal tersebut, sesuai dengan Indonesian Financial Accounting Standards.
Standar Akuntansi Keuangan di Indonesia.
i
Page 307
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00169/2.1032/AU.1/01/0687- Report No. 00169/2.1032/AU.1/01/0687-
5/1/III/2025 (lanjutan) 5/1/III/2025 (continued)
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.
independen terhadap Kelompok Usaha We are independent of the Group in accordance
berdasarkan ketentuan etika yang relevan dalam with the ethical requirements relevant to our audit
audit kami atas laporan keuangan konsolidasian di of the consolidated financial statements in
Indonesia, dan kami telah memenuhi tanggung Indonesia, and we have fulfilled our other
jawab etika lainnya berdasarkan ketentuan ethical responsibilities in accordance with such
tersebut. Kami yakin bahwa bukti audit yang telah requirements. We believe that the audit evidence
kami peroleh adalah cukup dan tepat untuk we have obtained is sufficient and appropriate to
menyediakan suatu basis bagi opini kami. provide a basis for our opinion.
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.
ii
Page 308
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00169/2.1032/AU.1/01/0687- Report No. 00169/2.1032/AU.1/01/0687-
5/1/III/2025 (lanjutan) 5/1/III/2025 (continued)
Hal audit Utama (lanjutan) Key audit matters (continued)
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.
Evaluasi penurunan nilai piutang plasma Impairment assessment of plasma receivables
Penjelasan atas hal audit utama: Description of the key audit matter:
Perseroan dan entitas-entitas anak tertentu The Company and certain subsidiaries have
memiliki komitmen dengan beberapa Koperasi commitments with several rural cooperatives
Unit Desa yang mewakili petani plasma representing plasma farmers to develop plasma
untuk mengembangkan perkebunan plasma plantations as required by the Indonesian
sebagaimana diwajibkan oleh Pemerintah Government and disclosed in Note 15 to the
Indonesia seperti diungkapkan dalam Catatan 15 consolidated financial statements. As at December
atas laporan keuangan konsolidasian. Pada 31, 2024, the balance of the Group’s plasma
tanggal 31 Desember 2024, saldo piutang plasma receivables after allowance for impairment loss and
Kelompok Usaha setelah penyisihan penurunan effective interest rate (“EIR”) amortization
nilai dan amortisasi suku bunga efektif (“SBE”) amounted to Rp447,3 billion.
adalah sebesar Rp447.3 miliar.
Piutang plasma diklasifikasikan sebagai aset Plasma receivables are classified as financial
keuangan yang diukur pada biaya perolehan assets at amortized cost under PSAK 109:
diamortisasi berdasarkan PSAK 109: Instrumen Financial Instruments (since January 1, 2024
Keuangan (sejak 1 Januari 2024 dirujuk sebagai referred to as PSAK 109). The Group estimates
PSAK 109). Kelompok Usaha melakukan estimasi allowance for impairment of plasma receivables
penyisihan penurunan nilai piutang plasma using general approach of expected credit losses
dengan menggunakan pendekatan umum atas (ECL) as these receivables contain significant
kerugian kredit ekspektasian (KKE) karena financing component based on the expected cash
piutang ini mengandung komponen pembiayaan shortfalls, discounted at an approximation of the
yang signifikan, berdasarkan perkiraan original Effective Interest Rate.
kekurangan kas yang didiskontokan dengan
perkiraan Suku Bunga Efektif awal.
iii
Page 309
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00169/2.1032/AU.1/01/0687- Report No. 00169/2.1032/AU.1/01/0687-
5/1/III/2025 (lanjutan) 5/1/III/2025 (continued)
Hal audit Utama (lanjutan) Key audit matters (continued)
Evaluasi penurunan nilai piutang plasma Impairment assessment of plasma receivables
(lanjutan) (continued)
Penjelasan atas hal audit utama (lanjutan): Description of the key audit matter (continued):
Evaluasi penurunan nilai piutang plasma ini adalah The Impairment assessment of plasma receivables
hal audit utama bagi kami karena saldo piutang estimation is a key audit matter to us because the
plasma adalah material terhadap laporan balance of plasma receivables is material to the
keuangan konsolidasian dan pertimbangan dan consolidated financial statements and significant
estimasi yang signifikan dari manajemen judgments and estimates from the management is
diperlukan dalam penentuan asumsi-asumsi required in establishing key assumption in such
utama dalam evaluasi penurunan nilai tersebut, assessment, such as production yield of Fresh Fruit
seperti volume produksi Tandan Buah Segar Bunches (FFB), production costs of the plasma
(TBS), biaya produksi kebun plasma, dan harga plantations, and the selling price of FFB. Relevant
jual TBS. Pengungkapan yang relevan terkait disclosures related to this matter are included in
dengan hal ini tercakup dalam Catatan 15 atas Note 15 to the consolidated financial statements.
laporan keuangan konsolidasian.
Respons audit: Audit response:
Kami mengevaluasi dan menguji rancangan We evaluated and assessed the design of the key
pengendalian utama atas proses uji penurunan controls over the process of impairment test of
nilai piutang plasma. Kami melakukan reviu atas plasma receivables. We reviewed the estimated
model keuangan yang digunakan untuk estimasi future cash flow model to assess the
arus kas masa depan dalam menilai ketepatan appropriateness of the methodology employed by
metodologi yang dipakai oleh manajemen the management and the reasonableness of the key
dan kewajaran asumsi-asumsi utama yang assumptions used as mentioned above by
digunakan seperti disebutkan di atas dengan comparing them to data sources accessible by
membandingkannya dengan sumber data yang public and the Group’s internal financial data and
dapat diakses publik dan data serta dokumen documents. We also tested the mathematical
keuangan internal Kelompok Usaha. Kami juga accuracy and application of the key assumptions
memeriksa keakuratan matematis dan aplikasi into the cash flows forecast. We also assessed the
asumsi-asumsi utama kedalam proyeksi arus kas. adequacy of the disclosures on impairment
Kami juga menilai kecukupan pengungkapan atas assessment of plasma receivables in the
evaluasi penurunan nilai piutang plasma pada consolidated financial statements.
laporan keuangan konsolidasian.
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 310
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00169/2.1032/AU.1/01/0687- Report No. 00169/2.1032/AU.1/01/0687-
5/1/III/2025 (lanjutan) 5/1/III/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, dan financial statements does not cover the Annual
oleh karena itu, kami tidak menyatakan bentuk Report, and accordingly, we do not express any
keyakinan apapun atas Laporan Tahunan 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
melaksanaannya, 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, misstated.
atau mengandung kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika When we read the Annual Report, if we conclude
kami menyimpulkan bahwa terdapat suatu that there is a material misstatement therein, we
kesalahan penyajian material di dalamnya, kami are required to communicate the matter to those
diharuskan untuk mengomunikasikan hal charged with governance and take appropriate
tersebut kepada pihak yang bertanggung jawab actions based on the applicable laws and
atas tata kelola dan melakukan tindakan yang regulations.
tepat berdasarkan 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 and
dan penyajian wajar laporan keuangan fair presentation of the consolidated financial
konsolidasian tersebut sesuai dengan Standar statements in accordance with Indonesian Financial
Akuntansi Keuangan di Indonesia, dan atas Accounting Standards, and for such internal
pengendalian internal yang dianggap perlu oleh control as management determines is necessary to
manajemen untuk memungkinkan penyusunan enable the preparation of consolidated financial
laporan keuangan konsolidasian yang bebas dari statements that are free from material
kesalahan penyajian material, baik yang misstatement, whether due to fraud or error.
disebabkan oleh kecurangan maupun kesalahan.
v
Page 311
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00169/2.1032/AU.1/01/0687- Report No. 00169/2.1032/AU.1/01/0687-
5/1/III/2025 (lanjutan) 5/1/III/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 Kelompok Usaha 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 Kelompok Usaha 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 Kelompok Usaha.
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
independen yang mencakup opini kami. Keyakinan is 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 on
kesalahan dan dianggap material jika, baik secara 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 312
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00169/2.1032/AU.1/01/0687- Report No. 00169/2.1032/AU.1/01/0687-
5/1/III/2025 (lanjutan) 5/1/III/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 dari yang disebabkan intentional omissions, misrepresentations, or
oleh kesalahan, karena kecurangan dapat override of internal control.
melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian atas pengendalian internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal the Group’s internal control.
Kelompok Usaha.
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 313
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00169/2.1032/AU.1/01/0687- Report No. 00169/2.1032/AU.1/01/0687-
5/1/III/2025 (lanjutan) 5/1/III/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
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
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
kemampuan Kelompok Usaha untuk that a material uncertainty exists, we are
mempertahankan kelangsungan usahanya. required to draw attention in our independent
Ketika kami menyimpulkan bahwa terdapat auditor’s report to the related disclosures in
suatu ketidakpastian material, kami the consolidated financial statements or, if
diharuskan untuk menarik perhatian dalam such disclosures are inadequate, to modify our
laporan auditor independen kami ke opinion. Our conclusion is based on the audit
pengungkapan terkait dalam laporan evidence obtained up to the date of our
keuangan konsolidasian atau, jika independent auditor’s report. However, future
pengungkapan tersebut tidak memadai, events or conditions may cause the Group to
memodifikasi opini kami. Kesimpulan kami cease to continue as a going concern.
didasarkan pada bukti audit yang diperoleh
hingga tanggal laporan auditor independen
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Kelompok Usaha
tidak dapat mempertahankan kelangsungan
usaha.
viii
Page 314
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00169/2.1032/AU.1/01/0687- Report No. 00169/2.1032/AU.1/01/0687-
5/1/III/2025 (lanjutan) 5/1/III/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)
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 yang represent the underlying transactions and
mendasarinya dengan suatu cara yang events in a manner that achieves fair
mencapai penyajian wajar. presentation.
Memeroleh bukti audit yang cukup dan tepat Obtain sufficient appropriate audit evidence
terkait informasi keuangan entitas atau regarding the financial information of the
aktivitas bisnis dalam Kelompok Usaha 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
Kelompok Usaha. Kami tetap bertanggung the group audit. We remain solely responsible
jawab 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 yang relevant ethical requirements regarding
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 315
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor's Report (continued)
Laporan No. 00169/2.1032/AU.1/01/0687- Report No. 00169/2.1032/AU.1/01/0687-
5/1/III/2025 (lanjutan) 5/1/III/20Z5 (continued)
Tanggung jawab auditor terhadap audit atas Auditor's responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan) consolidated financial statements (continued)
Dari hal-hal yang dikomunikasikan kepada pihak From the matters communicated with those
yang bertanggung jawab atas tata kelola, kami charged with governance, we determine those
menentukan hal-hal tersebut yang paling matters that were of most significance in the audit
signifikan tlalam audit atas laporan keuangan of the consolidated financial statements of the
konsolidasian periode kini dan oleh karenanya current period and are therefore the key audit
menjadi hal audit utama. Kami menguraikan hal matters. We describe such key audit matters in our
audit utama tersebut tlalam laporan auditor independent auditor's report unless laws or
independen kami kecuali peraturan perundang- regulations preclude public disclosure about such
undangan melarang pengungkapan publik tentang key audit matters or when, in extremely rare
hal audit utama tersebut atau ketika, dalam circumstances, we determine that a key audit
kondisi yang sangat jarang terjadi, kami matter should not be communicated in our
menentukan bahwa suatu hal audit utama tidak independent auditor's report because the adverse
boleh dikomunikasikan dalam laporan auditor consequences of doing so would reasonably be
independen kami karena konsekuensi yang expected to outweigh the public interest benefits of
merugikan dari mengomunikasikan hai tersebut such communication.
akan diekspektasikan secara wajar melebihi
manfaat kepentingan publik atas komunikasi
tersebut.
KAP Purwant Sungkoro & Surja
1\ r
Agung rwa to
Registrasi Akuntan Publik No. AP.0687/, ,lic A ountant Registration No. AP.0687
10 Maret 2025/Marsh 10, 2025
Page 316
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT
KONSOLIDASIAN OF FINANCIAL POSITION
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ 31 Desember/ 31 Desember/
Catatan/ December 31, December 31, December 31,
Notes 2024 2023 2022
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 2g,2h,4 1.180.282.037 1.237.290.419 1.806.836.518 Cash and cash equivalents
Piutang usaha Trade receivables
Pihak berelasi 2g,2u,33a 480.986.254 617.509.691 443.821.465 Related parties
Pihak ketiga 2g,5 27.472.904 43.034.252 414.432.549 Third parties
Piutang lain-lain Other receivables
Pihak berelasi 2g,2u,33a 573.849.731 283.923.652 251.958.578 Related parties
Pihak ketiga 2g,6 17.532.166 15.806.332 23.110.194 Third parties
Persediaan, neto 2i,7 777.237.166 791.630.056 884.844.829 Inventories, net
Aset biologis 2j,8 477.262.681 268.510.895 225.042.572 Biological assets
Biaya dibayar dimuka 9 4.229.299 2.444.276 2.267.640 Prepayments
Uang muka Advances
Pihak ketiga 10 682.781.925 167.821.390 142.038.917 Third parties
Pihak berelasi 33a 28.303.530 68.871.190 15.222.059 Related parties
Pajak dibayar di muka 19a 287.245.098 166.878.084 143.928.450 Prepaid taxes
Pinjaman kepada pihak berelasi 33a 51.190.924 475.623.562 285.451.862 Loan to related parties
Taksiran tagihan restitusi pajak - Estimated claim for tax refund -
jangka pendek 19b - 692.538 - current
Aset lancar lainnya 16 643.767.663 888.190.872 - Other current assets
TOTAL ASET LANCAR 5.232.141.378 5.028.227.209 4.638.955.633 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS
Taksiran tagihan restitusi pajak - Estimated claims for tax refund -
jangka panjang 19c 298.896.361 171.280.506 65.061.177 non-current
Pinjaman jangka panjang kepada
pemegang saham yang dapat Long-term convertible loan
dikonversi 2g,2v,33a - 219.473.951 160.319.303 to a shareholder
Aset tetap dan tanaman Fixed assets and
produktif, neto 2k,11 4.790.870.955 4.814.421.304 4.843.130.081 bearer plants, net
Aset tak berwujud, neto 2l,13 3.898.066 6.588.822 9.707.799 Intangible assets, net
Aset hak guna, neto 2p,12 101.809.679 107.880.726 17.415.656 Right of use assets, net
Investasi saham pada Investment in shares of an
perusahaan asosiasi 2z,14 550.419.743 591.891.284 645.231.496 associated company
Aset pajak tangguhan, neto 2q,19g 187.824.862 142.786.096 110.222.141 Deferred tax assets, net
Piutang plasma Plasma receivables
setelah dikurangi dengan after net-off with
penyisihan penurunan nilai allowance for impairment
Rp27.755.873 Rp27,755,873
(2023: Rp37.274.799, and (2023: Rp37,274,799
2022: Nihil) 2g,2n,15 447.278.064 588.537.684 505.537.041 and 2022: Nil)
Aset tidak lancar lainnya 16 151.703.229 139.357.051 141.329.473 Other non-current assets
TOTAL ASET TIDAK LANCAR 6.532.700.959 6.782.217.424 6.497.954.167 TOTAL NON-CURRENT ASSETS
TOTAL ASET 11.764.842.337 11.810.444.633 11.136.909.800 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan statements form an integral part of these consolidated
keuangan konsolidasian. financial statements.
1
Page 317
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT
KONSOLIDASIAN (lanjutan) OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ 31 Desember/ 31 Desember/
Catatan/ December 31, December 31, December 31,
Notes 2024 2023 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Trade payables
Pihak ketiga 2g,17 264.074.065 279.793.615 138.796.191 Third parties
Pihak berelasi 2g,2u,33b 113.907.528 84.486.873 83.851.336 Related parties
Utang lain-lain Other payables
Pihak ketiga 2g,17 393.020.643 702.837.196 837.371.397 Third parties
Pihak berelasi 2g,2u,33b 44.501.687 37.544.615 13.430.138 Related parties
Liabilitas kontrak Contract liabilities
Pihak ketiga 18 149.275.799 62.478.492 149.626.134 Third parties
Pihak berelasi 18 95.891.000 2.000.000 - Related parties
Utang pajak 2q,19d 125.870.043 23.595.722 197.832.901 Taxes payable
Beban akrual 2g,20 166.221.853 65.502.846 116.654.531 Accrued expenses
Liabilitas sewa jangka panjang Current maturities of
jatuh tempo dalam satu tahun 2p,12 13.604.681 13.138.714 1.207.710 of long-term lease liabilities
Liabilitas sewa pembiayaan Current maturities of
jatuh tempo dalam satu tahun 22 6.254.118 399.347 665.000 finance lease liabilites
Utang obligasi, neto 2g,23 - - 633.067.305 Bonds payable, net
Liabilitas imbalan kerja Short-term employee benefit
karyawan jangka pendek 2g,2s,24 159.070.367 147.986.415 169.022.031 liabilities
Utang bank jangka pendek 21 2.195.100.881 2.437.341.526 973.981.690 Short-term bank loan
Utang bank jangka panjang Current maturities of
jatuh tempo dalam satu tahun 21 989.173.991 897.754.076 856.786.228 long-term bank loan
TOTAL LIABILITAS
JANGKA PENDEK 4.715.966.656 4.754.859.437 4.172.292.592 TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang bank jangka panjang -
setelah dikurangi bagian jatuh Long-term bank loan -
tempo dalam satu tahun 2f,21 3.801.160.349 4.766.529.162 4.686.503.481 net of current maturities
Liabilitas sewa jangka panjang 2p,12 76.793.597 64.545.307 10.120.456 Long-term lease liabilities
Liabilitas imbalan kerja Long-term employee benefit
karyawan jangka panjang 2s,24 200.035.544 196.352.920 155.732.232 liabilites
Liabilitas pajak tangguhan, neto 2q,19g 79.528.849 38.195.747 67.757.148 Deferred tax liabilities, net
TOTAL LIABILITAS TOTAL NON-CURRENT
JANGKA PANJANG 4.157.518.339 5.065.623.136 4.920.113.317 LIABILITIES
TOTAL LIABILITAS 8.873.484.995 9.820.482.573 9.092.405.909 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan statements form an integral part of these consolidated
keuangan konsolidasian. financial statements.
2
Page 318
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT
KONSOLIDASIAN (lanjutan) OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ 31 Desember/ 31 Desember/
Catatan/ December 31, December 31, December 31,
Notes 2024 2023 2022
EKUITAS EQUITY
Ekuitas yang dapat Equity attributable to
diatribusikan kepada owners equity of
pemilik entitas induk the parent entity
Modal saham Share capital
Modal dasar - 32.100.000.000 Authorized -
lembar saham 32,100,000,000 shares
nilai nominal Rp100 at par value per share of
(nilai penuh) per saham Rp100 (full amount)
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 9.525.000.000 lembar 9,525,000,000
saham 25a 952.500.000 952.500.000 952.500.000 shares
Tambahan modal disetor 26 (2.852.050.343) (2.852.050.343) 540.919.171 Additional paid-in capital
Selisih transaksi dengan pihak Difference in transactions with
non-pengendali 27 89.113.603 89.113.603 89.113.603 non-controlling parties
Saldo laba Retained earnings
Sudah ditentukan penggunaannya 25d 1.858.474.778 1.340.160.714 970.536.918 Appropriated
Belum ditentukan penggunaannya 2.280.648.312 1.979.428.701 3.616.933.978 Unappropriated
Penghasilan komprehensif lain 609.411.859 551.074.272 545.353.071 Other comprehensive income
Komponen ekuitas lainnya (309.619.637) (309.619.637) (309.619.637) Other equity component
Ekuitas merging entities - - (4.399.464.941) Merging entities equity
Ekuitas yang dapat Equity attributable to
diatribusikan kepada owners of
pemilik entitas induk - neto 2.628.478.572 1.750.607.310 2.006.272.163 the parent entity - net
Kepentingan non-pengendali 25e 262.878.770 239.354.750 38.231.728 Non-controlling interests
TOTAL EKUITAS 2.891.357.342 1.989.962.060 2.044.503.891 TOTAL EQUITY
TOTAL LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 11.764.842.337 11.810.444.633 11.136.909.800 AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan keuangan statements form an integral part of these consolidated
konsolidasian. financial statements.
3
Page 319
The original consolidated financial statements included herein
are in Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA 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 December 31, 2024
Tanggal 31 Desember 2024 (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Untuk tahun yang Berakhir pada Tanggal 31 Desember/
For the years ended December 31,
Catatan/
Notes 2024 2023 2022
PENDAPATAN DARI KONTRAK REVENUE FROM
DENGAN PELANGGAN 2u,28 10.521.650.695 10.703.411.845 11.240.219.016 CONTRACTS WITH CUSTOMERS
BEBAN POKOK PENJUALAN 2u,29 (7.242.040.109) (7.904.355.885) (6.935.789.797) COST OF SALES
LABA BRUTO 3.279.610.586 2.799.055.960 4.304.429.219 GROSS PROFIT
Beban penjualan 2u,30 (898.914.514) (855.378.199) (1.054.835.672) Selling expenses
Beban umum dan administrasi 2u,30 (946.326.561) (836.073.334) (767.982.550) General and administrative expenses
Keuntungan/(kerugian) atas Gain/(loss) from changes in
nilai wajar aset biologis 2k,8 208.751.786 43.468.323 (136.213.040) fair value of biological assets
Pendapatan lain-lain, neto 2u,30 127.023.195 45.210.750 280.457.303 Other income, net
LABA USAHA 1.770.144.492 1.196.283.500 2.625.855.260 OPERATING PROFIT
Pendapatan keuangan 2u,31 108.610.664 87.923.497 17.534.407 Finance income
Beban keuangan 2u,31 (611.180.311) (678.731.638) (641.352.765) Finance costs
Bagian kerugian atas Equity in net losses
entitas asosiasi 2g,14 (41.471.541) (53.340.212) (37.350.735) of an associate entity
LABA SEBELUM PROFIT BEFORE CORPORATE
PAJAK PENGHASILAN BADAN 1.226.103.304 552.135.147 1.964.686.167 INCOME TAX
PAJAK PENGHASILAN BADAN 2q,19e (381.411.919) (208.119.522) (489.764.327) CORPORATE INCOME TAX
LABA TAHUN BERJALAN PROFIT FOR THE YEAR AFTER
SETELAH EFEK EFFECT OF
PENYESUAIAN PROFORMA 844.691.385 344.015.625 1.474.921.840 PROFORMA ADJUSTMENT
Efek penyesuaian proforma - 174.298.439 373.197.138 Effect of proforma adjustment
LABA TAHUN BERJALAN PROFIT FOR THE YEAR BEFORE
SEBELUM EFEK EFFECT OF
PENYESUAIAN PROFORMA 844.691.385 518.314.064 1.848.118.978 PROFORMA ADJUSTMENT
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN, SETELAH PAJAK INCOME, NET OF TAX
Pos yang tidak akan Item that will not be
direklasifikasi ke laba rugi reclassified to profit or loss
Pengukuran kembali Remeasurements
Keuntungan/(kerugian) atas gain/(loss) on liability for
liabilitas imbalan kerja 32.237.859 8.336.222 (25.037.369) employee benefits
Selisih kurs Difference in foreign currency
penjabaran laporan keuangan 26.624.997 (11.017.567) 42.907.618 translation of financial statements
58.862.856 (2.681.345) 17.870.249
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 903.554.241 515.632.719 1.865.989.227 INCOME FOR THE YEAR
Efek penyesuaian proforma Effect of proforma adjustment
atas penghasilan/(rugi) from other comprehensive
komprehensif lain - 11.017.567 (43.237.334) income/(loss)
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN SETELAH FOR THE YEAR AFTER
PENYESUAIAN PROFORMA 903.554.241 526.650.286 1.822.751.893 PROFORMA ADJUSTMENT
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan keuangan statements form an integral part of these consolidated
konsolidasian. financial statements.
4
Page 320
The original consolidated financial statements included herein
are in Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan) AND OTHER COMPREHENSIVE INCOME (continued)
Untuk tahun yang Berakhir pada For the year Ended December 31, 2024
Tanggal 31 Desember 2024 (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Untuk tahun yang Berakhir pada Tanggal 31 Desember/
For the years ended December 31,
Catatan/
Notes 2024 2023 2022
Laba tahun berjalan Profit for the year
diatribusikan kepada: attributable to:
Pemilik entitas induk 819.533.675 512.255.637 1.837.375.968 Owners of the parent entity
Kepentingan non-pengendali 25.157.710 6.058.427 10.743.010 Non-controlling interests
844.691.385 518.314.064 1.848.118.978
Laba komprehensif tahun berjalan Comprehensive income
yang diatribusikan kepada: for the year attributable to:
Pemilik entitas induk 872.645.284 521.065.768 1.814.036.666 Owners of the parent entity
Kepentingan non-pengendali 25e 30.908.957 5.584.518 8.715.227 Non-controlling interests
903.554.241 526.650.286 1.822.751.893
Laba per saham (nilai penuh) 2v,32 86,04 53,78 192,90 Earnings per share (full amount)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan keuangan statements form an integral part of these consolidated
konsolidasian. financial statements.
5
Page 321
The original consolidated financial statements included herein are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA 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 ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
Ekuitas dapat diatribusikan kepada pemilik entitas induk/
Equity attributable to owners of the parent entity
Selisih
Transaksi
dengan pihak
Non-pengendali/
Modal Difference
ditempatkan dan in value Penghasilan Komponen Saldo laba/Retained earnings
disetor penuh/ Tambahan of transactions komprehensif ekuitas Ekuitas Kepentingan
Issued and modal disetor/ with non- lain/Other lainnya/ Ditentukan Belum ditentukan merging entities/ non pengendali/
fully paid Additional controlling comprehensive Other equity penggunaannya/ penggunaannya/ Merging entities Total/ Non-controlling Total ekuitas/
Share capital paid-in capital interest income component appropriated unappropriated equity Total interests Total equity
Saldo 31 Desember 2021 952.500.000 540.919.171 89.113.603 577.572.471 (309.619.637 ) 665.162.743 3.559.342.294 (4.651.824.738) 1.423.165.907 32.517.120 1.455.683.027 Balance at December 31, 2021
Penyesuaian efek ekuitas Adjustment of effect of
merging entities yang timbul merging entities equity from
dari penerapan PSAK 338 - - - - - - - 252.359.797 252.359.797 - 252.359.797 application of PSAK 338
Cadangan umum (Catatan 25d) - - - - - 305.374.175 (305.374.175) - - - - General reserves (Notes 25d)
Pembayaran dividen (Catatan 25b) - - - - - - (1.474.410.109) - (1.474.410.109) (3.000.620) (1.477.410.729) Dividend paid (Notes 25b)
Efek translasi - - - (8.880.097) - - - - (8.880.097) - (8.880.097) Translation effect
Penghasilan komprehensif lain - - - (23.339.303) - - - - (23.339.303) (2.027.782) (25.367.085) Other comprehensive income
Total laba tahun yang berakhir pada Total profit for the year ended
Tanggal 31 Desember 2022 - - - - - - 1.837.375.968 - 1.837.375.968 10.743.010 1.848.118.978 December 31, 2022
Saldo 31 Desember 2022 952.500.000 540.919.171 89.113.603 545.353.071 (309.619.637 ) 970.536.918 3.616.933.978 (4.399.464.941) 2.006.272.163 38.231.728 2.044.503.891 Balance at December 31, 2022
Penyesuaian efek ekuitas Adjustment of effect of
Merging entities yang timbul merging entities equity from
Dari penerapan PSAK 338 - (3.392.969.514 ) - - - - (1.069.191.118) 4.399.464.941 (62.695.691) 196.579.004 133.883.313 application of PSAK 338
Cadangan umum (Catatan 25d) - - - - - 369.623.796 (369.623.796) - - - General reserves (Notes 25d)
Pembayaran dividen (Catatan 25b) - - - - - - (710.946.000) - (710.946.000) (1.040.500) (711.986.500) Dividend paid (Notes 25b)
Efek translasi - - - (3.088.930) - - - - (3.088.930) - (3.088.930) Translation effect
Penghasilan komprehensif lain - - - 8.810.131 - - - - 8.810.131 (473.909) 8.336.222 Other comprehensive income
Total laba tahun yang berakhir pada - - Total profit for the year ended
Tanggal 31 Desember 2023 - - - - 512.255.637 - 512.255.637 6.058.427 518.314.064 December 31, 2023
Saldo 31 Desember 2023 952.500.000 (2.852.050.343 ) 89.113.603 551.074.272 (309.619.637 ) 1.340.160.714 1.979.428.701 - 1.750.607.310 239.354.750 1.989.962.060 Balance at December 31, 2023
Cadangan umum (Catatan 25d) - - - - 518.314.064 (518.314.064) - - - - General reserves (Notes 25d)
Pembayaran dividen (Catatan 25b) - - - - - - - - (7.384.938) (7.384.938) Dividend paid (Notes 25b)
Efek translasi - - - 5.225.979 - - - - 5.225.979 - 5.225.979 Translation effect
Penghasilan komprehensif lain - - - 53.111.608 - - - - 53.111.608 5.751.248 58.862.856 Other comprehensive income
Total laba tahun yang berakhir pada Total profit for the year ended
Tanggal 31 Desember 2024 - - - - - - 819.533.675 - 819.533.675 25.157.710 844.691.385 December 31, 2024
Saldo 31 Desember 2024 952.500.000 (2.852.050.343) 89.113.603 609.411.859 (309.619.637 ) 1.858.474.778 2.280.648.312 - 2.628.478.572 262.878.770 2.891.357.342 Balance at December 31, 2024
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian integral dari laporan keuangan konsolidasian. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
6
Page 322
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF
Untuk tahun yang Berakhir pada CASH FLOWS
Tanggal 31 Desember 2024 For the year Ended December 31, 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Untuk tahun yang Berakhir pada Tanggal 31 Desember/
For the years ended December 31,
Catatan/
Notes 2024 2023 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI: OPERATING ACTIVITIES:
Penerimaan kas dari pelanggan 10.854.423.786 10.815.974.275 10.923.504.342 Cash received from customers
Pembayaran kas kepada pemasok (8.926.339.262) (8.470.106.567) (6.841.703.746) Cash paid to suppliers
Pembayaran kas kepada karyawan (919.819.379) (1.027.471.242) (1.043.884.585) Cash paid to employees
Kas yang dihasilkan dari operasi 1.008.265.145 1.318.396.466 3.037.916.011 Cash resulted from operations
Penghasilan bunga yang diterima 60.401.464 32.946.338 17.534.407 Interest income received
Beban keuangan yang dibayar (567.849.062) (616.821.617) (487.018.591) Finance cost paid
Pembayaran pajak penghasilan Payments of
badan (339.579.236) (493.085.678) (597.967.799) corporate income tax
Penerimaan dari restitusi pajak Cash received from
penghasilan badan 24.921.018 22.178.938 18.381.806 corporate income tax
Penerimaan dari restitusi Cash received from value
pajak pertambahan nilai 420.428.257 360.831.605 453.460.828 added tax restitution
Kas neto yang diperoleh dari Net cash provided by
aktivitas operasi 606.587.586 624.446.052 2.442.306.662 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI : INVESTING ACTIVITIES:
Pemberian pinjaman kepada Cash paid for loans
pihak berelasi (366.386.500) (310.733.147) (445.771.165) to related parties
Penerimaan dana dari Cash received from
pihak berelasi 790.819.138 94.111.954 284.839.736 related parties
Perolehan aset tetap 11,40 (230.003.434) (303.472.567) (268.246.300) Acquisitions of fixed assets
Penambahan biaya Additional development cost
pengembangan plasma, neto (18.714.614) (115.279.252) (123.863.380) plasma, net
Penambahan uang muka Additional advance purchase
pembelian aset tetap (134.950.607) (122.506.262) (143.548.433) of fixed assets
Penerimaan dana dari Cash received from plasma
pembiayaan plasma oleh bank, neto 194.590.310 - - refinancing from bank, net
Penurunan/(kenaikan) bank Decrease/(increase)
yang dibatasi penggunaannya, neto 255.685.328 (888.190.872) - in restricted cash in bank, net
Perolehan tanaman belum Additions to immature
menghasilkan 11 (15.052.989) (4.501.059) (11.617.692) plantations
Penempatan kontrak berjangka Placement in
komoditas (11.262.119) - - commodities future contracts
Penambahan aset tak berwujud - (326.865) (2.131.444) Additions of intangible assets
Kas neto yang diperoleh dari Net cash provided
/(digunakan untuk) by/(used in)
aktivitas investasi 464.724.513 (1.450.898.070) (710.338.678) investing activities
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan keuangan statements form an integral part of these consolidated
konsolidasian. financial statements.
7
Page 323
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN (lanjutan) CONSOLIDATED STATEMENT OF
Untuk tahun yang Berakhir pada CASH FLOWS (continued)
Tanggal 31 Desember 2024 For the year Ended December 31, 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Untuk tahun yang Berakhir pada Tanggal 31 Desember/
For the years ended December 31,
Catatan/
Notes 2024 2023 2022
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN: FINANCING ACTIVITIES:
Utang bank Bank loan
- Pembayaran 39 (6.310.785.779) (4.696.189.273) (3.882.693.301) Repayments -
- Penerimaan 39 5.101.154.094 6.333.049.559 7.009.422.556 Proceeds -
Pembayaran utang Payments of finance
sewa pembiayaan (7.890.857) (303.508) (665.000) lease liability
Pembayaran liabilitas sewa (12.922.540) (3.551.865) (11.409.021) Payments of lease liabilities
Pembayaran dividen kas 25b - (710.946.000) (1.477.410.729) Payments of cash dividend
Pembayaran utang obligasi 39 - (663.250.968) (3.502.781.213) Payments of bonds payable
Pembayaran dividen kas Payment of cash dividend
kepada entitas non-pengendali (7.384.938) (1.040.500) - to non-controlling interest
Pembayaran upfront fee 16 - - (46.500.000) Payments of upfront fee
Kas neto yang
(digunakan untuk)/ Net cash
diperoleh dari (used in)/provided by
aktivitas pendanaan (1.237.830.020) 257.767.445 (1.912.036.708) financing activities
NET DECREASE
PENURUNAN NETO IN CASH AND
KAS DAN SETARA KAS (166.517.919) (568.684.573) (180.068.724) CASH EQUIVALENTS
DAMPAK NETO PERUBAHAN NET EFFECT OF CHANGES IN
NILAI TUKAR ATAS KAS DAN EXCHANGES RATES ON CASH
SETARA KAS 109.509.538 (861.526) 1.957.858 AND CASH EQUIVALENSTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 4 1.237.290.419 1.806.836.518 1.984.947.384 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 4 1.180.282.037 1.237.290.419 1.806.836.518 AT END OF YEAR
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan keuangan statements form an integral part of these consolidated
konsolidasian. financial statements.
8
Page 324
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM 1. GENERAL
a. Pendirian dan informasi umum a. Establishment and general information
PT Sawit Sumbermas Sarana Tbk. PT Sawit Sumbermas Sarana Tbk. (the
(“Perseroan”) didirikan di Jakarta, berdasarkan “Company”) was established in Jakarta based
Akta No. 51 tanggal 22 November 1995 dari on the Notarial Deed No. 51 of Enimarya Agoes
Notaris Enimarya Agoes Suwarko, S.H., Akta Suwarko, S.H., dated November 22, 1995. The
pendirian Perseroan telah memperoleh deed of establishment was approved by Ministry
pengesahan dari Kementerian Hukum dan Hak of Law and Human Rights of the Republic of
Asasi Manusia Republik Indonesia dengan Indonesia in its Decision Letter No. C2-
Surat Keputusan No. C2-8176.HT.01.01.TH.96 8176.HT.01.01.TH.96 dated July 26, 1996 and
tanggal 26 Juli 1996, serta selanjutnya subsequently published in the Republic of
diumumkan dalam Berita Negara Republik Indonesia State of Gazzette No. 839,
Indonesia No. 839, Tambahan No. 36 tanggal Supplement No. 36 dated February 22, 2011.
22 Februari 2011.
Anggaran Dasar Perseroan telah mengalami The Company’s Articles of Association have
beberapa kali perubahan. Perubahan terakhir been amended several times. The latest
berdasarkan Akta No. 66 tanggal 30 September amendment was legalized under Notarial Deed
2022 dari Notaris Aulia Taufani, S.H., tentang No. 66 of Aulia Taufani, S.H., dated
perubahan Anggaran Dasar Perseroan. September 30, 2022 in relation to
Perubahan ini telah memperoleh pengesahan the amendment of the Company’s Article of
dari Kementerian Hukum dan Hak Asasi Association. This amendment was approved by
Manusia dengan Surat Keputusan Ministry of Law and Human Rights of the
No.AHU-AH.01.03-0305712 tanggal 25 Republic of Indonesia in its Decision Letter No.
Oktober 2022, serta selanjutnya diumumkan AHU-AH.01.03-0305712 dated October 25,
dalam Berita Negara Republik Indonesia No. 88 2022, and subsequently published in the
tahun 2022, Tambahan No. 038255 tahun 2022. Republic of Indonesia State of Gazzette No. 88
year 2022, Supplement No. 038255 tahun 2022.
Perseroan berdomisili di Pangkalan Bun, The Company is domiciled in Pangkalan Bun,
Kabupaten Kotawaringin Barat, Kalimantan Kotawaringin Barat, Central Kalimantan,
Tengah, Indonesia dengan kantor pusat di Indonesia, with its head office located on
Jl. Haji Udan Said No. 47, Pangkalan Bun. Jl. Haji Udan Said No. 47, Pangkalan Bun.
Sesuai dengan Pasal 3 Anggaran Dasar As stated in Article 3 of the Company’s Articles
Perseroan, ruang lingkup kegiatan Perseroan of Association, the scope of the Company’s
adalah pertanian, perdagangan, dan industri. activities is in agriculture, trade, and industry.
Perseroan mulai beroperasi secara komersial The Company commenced its commercial
pada tahun 2005. Perseroan dan kelompok operations in 2005. The Company and its Group
usaha terutama bergerak di bidang perkebunan are primarily involved in the operations of oil
kelapa sawit dan pabrik kelapa sawit yang palm plantations and a palm oil mill which
memproduksi minyak kelapa sawit dan inti sawit produces crude palm oil and palm kernel with
dengan kapasitas produksi 510 MT tandan production capacities of 510 MT of fresh fruit
buah segar (“TBS”) per jam (tidak diaudit). bunches (“FFB”) per hour (unaudited). The oil
Perkebunan kelapa sawit dan kedua pabrik palm plantation and both palm oil mills are
kelapa sawit berlokasi di Kalimantan Tengah. located in Central Kalimantan.
9
Page 325
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian dan informasi umum (lanjutan) a. Establishment and general information
(continued)
Berdasarkan surat yang dikeluarkan oleh Biro Based on a letter issued by the Securities
Administrasi Efek No. DE/I/24-0301 mengenai Administration Bureau No. DE/I/24-0301
komposisi kepemilikan saham Perseroan per regarding the composition of the Company's
31 Desember 2024 dan 2023, PT Citra Borneo share ownership as of December 31, 2024 and
Indah (“CBI”) merupakan pemegang saham 2023, PT Citra Borneo Indah ("CBI") is the
pengendali Perseroan. Company’s controlling shareholder.
Pada tanggal 31 Desember 2024, 2023, dan As of December 31, 2024, 2023 and 2022, the
2022, entitas induk utama Perseroan adalah ultimate parent entity of the Company is CBI.
CBI.
Pada tanggal 31 Desember 2024 pemegang The ultimate beneficial owner of the Company is
manfaat (ultimate beneficial owner) Perseroan Mr Jery Borneo Putra (2023 and 2022: Mr. Abdul
adalah Bapak Jery Borneo Putra (2023 dan Rasyid AS).
2022: Bapak Abdul Rasyid AS).
b. Penawaran umum saham Perseroan dan b. Public offering of the Company’s shares and
tindakan Kelompok Usaha lainnya other corporate actions of the Group
Pada tanggal 29 November 2013, Perseroan On November 29, 2013, the Company obtained
memperoleh Surat Pernyataan Efektif dari the Effective Statement Letter from Board of
Dewan Komisioner Otoritas Jasa Keuangan Commissioners of Financial Services Authority
(“OJK”) dengan suratnya No. S-393/D.04/2013 (“OJK”) through its Letter No. S-393/D.04/2013
untuk melakukan penawaran umum saham for the Company’s initial public offering of
perdana sejumlah 1.500.000.000 saham biasa 1,500,000,000 common shares to the public with
atas nama dengan nilai nominal Rp100 (angka a par value of Rp100 (full amount) per share at
penuh) setiap lembar saham yang ditawarkan an offering price of Rp670 (full amount) per
kepada masyarakat dengan harga penawaran share. Included in the number of initial public
Rp670 (angka penuh) setiap saham. Termasuk shares offered to the Public are shares that have
di dalam jumlah saham umum perdana kepada been allocated in connection with Employee
masyarakat adalah saham yang telah Stock Allocation Program ("ESA") of
dialokasikan sehubungan dengan Program 150,000,000 shares based on the Director
Alokasi Saham Karyawan (Employee Stock Decision Letter No. Dir.Kom/IPO-
Allocation atau “ESA”) sejumlah 150.000.000 ESA/001/VIII/2013 dated September 19, 2013.
saham berdasarkan Surat Keputusan Direksi These shares were listed on the Indonesia Stock
No. Dir.Kom/IPO-ESA/001/VIII/2013 tanggal Exchange on December 12, 2013.
19 September 2013. Pada tanggal
12 Desember 2013, seluruh saham tersebut
telah dicatat di Bursa Efek Indonesia.
Perseroan melalui anak Perseroan, SSMS The Company through its subsidiary, SSMS
Plantation Holding Pte. Ltd., (“SPH”) Plantation Holding Pte. Ltd., (“SPH”) issued
menerbitkan obligasi global senilai global bonds amounting to US$300,000,000
AS$300.000.000 dengan bunga 7,75%. with an interest of 7.75%. The 5-year bonds
Obligasi bertenor 5 tahun dan jatuh tempo pada which mature in January 2023 are listed and
bulan Januari 2023 tersebut tercatat dan traded on The Singapore Exchange Securities
diperdagangkan di The Singapore Exchange Trading Ltd (“SGX”) on January 24, 2018. In
Securities Trading Ltd (“SGX”) pada tanggal 24 issuing these bonds, The Bank of New York
Januari 2018. Dalam penerbitan obligasi Mellon, London Branch, acts as trustee. In
tersebut, The Bank of New York Mellon, January 2023, SPH has fully settled the bonds.
Cabang London, bertindak sebagai wali (Note 23)
amanat. Pada Januari 2023, SPH telah
melunasi seluruh obligasi tersebut.(Catatan 23)
10
Page 326
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran umum saham Perseroan dan b. Public offering of the Company’s shares and
tindakan Kelompok Usaha lainnya (lanjutan) other corporate actions of the Group
(continued)
Pada tanggal 31 Oktober 2022, CBUT, entitas On October 31, 2022, CBUT obtained
anak, mendapatkan Surat Pemberitahuan Notification Letter of Effective Registration
Efektif Pernyataan Pendaftaran No. S- Statement No.S-226/D.04/2022 of Initial Public
226/D.04/2022 atas Penawaran Umum Offering of Share from the Financial Services
Perdana Saham dari Otoritas Jasa Keuangan Authority on its public offering of 625,000,000
untuk melakukan penawaran umum atas shares with par value of Rp100 at the offering
625.000.000 saham Perseroan dengan nilai price of Rp690 per share.
nominal Rp100 per saham pada harga
penawaran sebesar Rp690 per saham kepada
masyarakat.
Pada tanggal 31 Desember 2024, 2023, dan As of December 31, 2024, 2023, and 2022, all
2022, seluruh saham Perseroan dan CBUT of the Company’s and CBUT’s shares are listed
tercatat di Bursa Efek Indonesia. in the Indonesia Stock Exchange.
c. Manajemen kunci dan informasi lainnya c. Key management and other informations
Berdasarkan Akta Notaris No. 63 tanggal Based on Notarial Deed No. 63 dated April 25,
25 April 2024 dari Aulia Taufani, S.H. Notaris di 2024, of Aulia Taufani, S.H. Notary in Jakarta,
Jakarta, susunan Dewan Komisaris dan Direksi the composition of the Company’s Boards of
Perseroan per 31 Desember 2024 adalah Commissioners and Directors as of
sebagai berikut: December 31, 2024 is as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama Bungaran Saragih President Commissioner
Komisaris Independen Hoesen Independent Commissioner
Komisaris Rimbun Situmorang Commissioner
Direksi Board of Directors
Direktur Utama Jap Hartono President Director
Direktur Akhmad Faisyal Director
Susunan Komisaris dan Direktur Perseroan The compositions of the Company’s
pada tanggal 31 Desember 2023 adalah Commissioner and Director as of December
sebagai berikut: 31, 2023 are as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama Bungaran Saragih President Commissioner
Komisaris Independen Hoesen Independent Commissioner
Komisaris Rimbun Situmorang Commissioner
Direksi Board of Directors
Direktur Utama Nasarudin Bin Nasir President Director
Direktur Jap Hartono Director
Direktur Muhammad Syafril Harahap Director
11
Page 327
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Manajemen kunci dan informasi lainnya c. Key management and other informations
(lanjutan) (continued)
Perseroan menunjuk Swasti Kartikaningtyas The Company appointed Swasti
sebagai Sekretaris Perseroan. Pada tanggal 28 Kartikaningtyas as the Company’s Corporate
April 2023, Swasti Kartikaningtyas Secretary. On April 28, 2023, Swasti
mengundurkan diri sebagai Sekretaris Kartikaningtyas resigned as Corporate
Perseroan. Pada tanggal 26 Juni 2023, Secretary. On June 26, 2023, the Company
Perseroan, menunjuk Jap Hartono sebagai appointed Jap Hartono as the Company’s
Sekretaris Perseroan. Corporate Secretary.
Pada tanggal 2 Januari 2024, Perseroan On January 2, 2024, the Company appointed
menunjuk Deni Agustinus Damayanto sebagai Deni Agustinus Damayanto as the Company’s
Sekretaris Perseroan, menggantikan Jap Corporate Secretary, replacing Jap Hartono.
Hartono.
Susunan Komite Audit pada tanggal The composition of the Audit Committee as of
31 Desember 2024 dan 2023 adalah sebagai December 31, 2024 and 2023 are as follow:
berikut:
Ketua Hoesen Chairman
Anggota Arini Imamawati Member
Anggota Arif M. Prawirawinata Member
Susunan Komite Audit pada tanggal The composition of the Audit Committee as of
31 Desember 2022 adalah sebagai berikut: December 31, 2022 are as follow:
Ketua Hoesen Chairman
Anggota Arini Imamawati Member
Anggota Lukman Nur Aziz Member
12
Page 328
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Manajemen kunci dan informasi lainnya c. Key management and other informations
(lanjutan) (continued)
Pada tanggal 31 Desember 2024, 2023 dan As of December 31, 2024, 2023 and 2022, the
2022, kepala Unit Audit Internal Kelompok Group head of internal audit unit is Anjar
Usaha adalah Anjar Widiarso. Widiarso.
Personil manajemen kunci Perseroan meliputi Key management personnel of the Company
Dewan Komisaris dan Direksi. Kompensasi are the Boards of Commissioners and
imbalan kerja jangka pendek yang dibayarkan Directors. Short-term compensation paid to
kepada personil manajemen kunci Perseroan the key management personnel of the
untuk tahun yang berakhir pada tanggal Company for the year ended December 31,
31 Desember 2024, 2023, dan 2022 masing- 2024, 2023, and 2022, amounted to
masing adalah sebesar Rp43.307.160, Rp43,307,160, Rp49,317,686, and
Rp49.317.686 dan Rp39.942.682. Tidak Rp39,942,682, respectively. There is no
terdapat kompensasi dalam bentuk imbalan compensation of post-employment benefit,
pascakerja, imbalan kerja jangka panjang other long-term benefit, termination benefits,
lainnya, pesangon pemutusan kontrak kerja dan and share-based payment for the key
pembayaran berbasis saham. management personnel.
Pada tanggal 31 Desember 2024, Kelompok As of December 31, 2024, the Group
usaha memiliki 11.319 karyawan tetap has 11,319 permanent employees
(31 Desember 2023: 12.646 karyawan tetap, (December 31, 2023: 12,646 permanent
31 Desember 2022: 11.842) (tidak diaudit). employees, December 31, 2022: 11,842
employees) (unaudited).
d. Penyelesaian laporan keuangan d. Completion of consolidated financial
konsolidasian statements
Laporan keuangan konsolidasian Kelompok The Group and its subsidiaries’ consolidated
usaha tanggal 31 Desember 2024 dan untuk financial statements as of December 31, 2024
tahun yang berakhir pada tanggal tersebut and for the year then ended are completed
diselesaikan dan diotorisasi untuk terbit oleh and authorized for issuance by the Company’s
Direksi Perseroan pada tanggal 10 Maret 2025. Directors on March 10, 2025. The Company’s
Direksi Perseroan yang menandatangani Surat Directors who signed the Board of Directors’
Pernyataan Direksi bertanggung jawab atas Statement are responsible for the fair
penyusunan dan kewajaran penyajian laporan preparation and presentation of such
keuangan konsolidasian tersebut. consolidated financial statements.
e. Entitas anak dan entitas asosiasi e. Subsidiaries and associated entities
Kepemilikan Perseroan pada entitas anak yang The Company’s ownership interests directly or
dikonsolidasi dan entitas asosiasi baik secara indirectly in the consolidated subsidiaries and
langsung maupun tidak langsung (selanjutnya associated companies (hereinafter collectively
secara bersama-sama disebut “Kelompok referred to as the “Group”) are as follows:
Usaha”) adalah sebagai berikut:
Mulai Persentase Kepemilikan/
Beroperasi Secara Percentage of Ownership Interest
Komersial/
Kegiatan Usaha/ Commencement 31 Desember/December 31,
Nama Entitas Anak/ Domisili/ Nature of Business of Commercial
Name of Subsidiaries Domicile Activities Operations 2024 2023 2022
Pemilikan langsung/
Direct ownership
PT Kalimantan Sawit Kotawaringin Perkebunan dan pabrik 2005 99% 99% 99%
Abadi (“KSA”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
13
Page 329
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak dan entitas asosiasi (lanjutan) e. Subsidiaries and associated entities
(continued)
Kepemilikan Perseroan pada entitas anak yang The Company’s ownership interests directly or
dikonsolidasi dan entitas asosiasi baik secara indirectly in the consolidated subsidiaries and
langsung maupun tidak langsung (selanjutnya associated companies (hereinafter collectively
secara bersama-sama disebut “Kelompok referred to as the “Group”) are as follows:
Usaha”) adalah sebagai berikut: (lanjutan) (continued)
Mulai Persentase Kepemilikan/
Beroperasi Secara Percentage of Ownership Interest
Komersial/
Kegiatan Usaha/ Commencement 31 Desember/December 31,
Nama Entitas Anak/ Domisili/ Nature of Business of Commercial
Name of Subsidiaries Domicile Activities Operations 2024 2023 2022
Pemilikan langsung/
Direct ownership
PT Mitra Mendawai Kotawaringin Perkebunan dan pabrik 2008 99% 99% 99%
Sejati (“MMS”) Barat kelapa sawit dan inti
sawit//Oil palm plantations,
Palm oil mill and
Kernel crushing plant
SSMS Plantation Perusahaan
Holding Pte.Ltd. jasa pendukung bisnis/
(“SPH”) Singapore Company 2018 100% 100% 100%
bussiness support service
Sawit Sumbermas Perusahaan
International Pte.Ltd. penjual produk kelapa sawit/
(“SSI”) Singapore Company 2018 100% 100% 100%
Whole sale of palm oil
PT Citra Borneo Kotawaringin Industri, 2018 78,2% 78,2% -
Utama Tbk. (“CBUT”) Barat dan perdagangan/
Industry
and trading
Pemilikan tidak langsung melalui KSA/
Indirect ownership through KSA
PT Tanjung Sawit Kotawaringin Perkebunan dan pabrik 2012 99% 99% 99%
Abadi (“TSA”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
PT Sawit Multi Kotawaringin Perkebunan dan pabrik 2012 99% 99% 99%
Utama (“SMU”) Barat Kelapa sawit/
Oil palm plantations
and palm oil mill
Pemilikan tidak langsung melalui MMS/
Indirect ownership through MMS
PT Mirza Pratama Kotawaringin Perkebunan dan pabrik 2011 99% 99% 99%
Putra (“MPP”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
PT Menteng Kencana Kotawaringin Perkebunan dan pabrik 2010 99% 99% 99%
Mas (“MKM”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
Pemilikan tidak langsung melalui SPH/
Indirect ownership through SPH
SSMS Plantation SingaporeSingapore Jasa konsultasi dan 2018 99% 99% 99%
International Pte.Ltd. perdagangan/
(“SPI”) Consultancy services
and trading
EntitasAsosiasi/
Associated Entities
PT Surya Borneo Kotawaringin Kawasan 2013 49% 49% 49%
Industri (“SBI”) Barat industri/
Industrial estate
PT Citra Borneo Kotawaringin Industri, 2013 - - 26%
Utama Tbk. (“CBUT”) Barat dan perdagangan/
Industry and trading
14
Page 330
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak dan entitas asosiasi (lanjutan) e. Subsidiaries and associated entities
(continued)
Total aset pada entitas anak yang dikonsolidasi Total assets of subsidiaries directly or
dan entitas asosiasi baik secara langsung indirectly in the consolidated subsidiaries and
maupun tidak langsung (selanjutnya secara associated companies (hereinafter collectively
bersama-sama disebut “Kelompok Usaha”) referred to as the “Group”) are as follows:
adalah sebagai berikut:
Total Aset Sebelum Eliminasi (dalam
Mulai Jutaan Rupiah)/ Total Assets Before
Beroperasi Secara Elimination (in millions of Rupiah)
Komersial/
Kegiatan Usaha/ Commencement 31 Desember/December 31,
Nama Entitas Anak/ Domisili/ Nature of Business of Commercial
Name of Subsidiaries Domicile Activities Operations 2024 2023 2022
Pemilikan langsung/
Direct ownership
PT Kalimantan Sawit Kotawaringin Perkebunan dan pabrik 2005 5.389.196 4.951.871 4.671.269
Abadi (“KSA”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
PT Mitra Mendawai Kotawaringin Perkebunan dan pabrik 2008 3.581.021 3.603.462 3.481.039
Sejati (“MMS”) Barat kelapa sawit dan inti
sawit//Oil palm plantations,
Palm oil mill an
Kernel crushing plant
SSMS Plantation Singapore Perusahaan 2018 1.490.323 1.878.296 992.511
Holding Pte. Ltd. jasa pendukung bisnis/
(“SPH”) Company
bussiness support service
Sawit Sumbermas Perusahaan
International Pte. Ltd. penjual produk kelapa sawit/
(“SSI”) Singapore Company 2018 15 15 10
Whole sale of palm oil
PT Citra Borneo Kotawaringin Industri, 2018 4.200.322 4.336.194 3.019.974
Utama Tbk. (“CBUT”) Barat dan perdagangan/
Industry
and trading
Pemilikan tidak langsung melalui KSA/
Indirect ownership through KSA
PT Tanjung Sawit Kotawaringin Perkebunan dan pabrik 2012 2.272.956 2.074.383 1.985.399
Abadi (“TSA”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
PT Sawit Multi Kotawaringin Perkebunan dan pabrik 2012 1.969.508 1.707.597 1.604.380
Utama (“SMU”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
Pemilikan tidak langsung melalui MMS/
Indirect ownership through MMS
PT Mirza Pratama Kotawaringin Perkebunan dan pabrik 2011 838.932 724.200 574.465
Putra (“MPP”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
PT Menteng Kencana Kotawaringin Perkebunan dan pabrik 2010 1.382.874 1.382.367 1.443.576
Mas (“MKM”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
Pemilikan tidak langsung melalui SPH/
Indirect ownership through SPH
SSMS Plantation Singapore Jasa konsultasi dan 2018 1.519.816 1.928.002 1.078.646
International Pte. Ltd. perdagangan/
(“SPI”) Consultancy services
and trading
Entitas Asosiasi/Associated Entities
PT Surya Borneo Kotawaringin Kawasan 2018 955.875 1.035.551 1.169.732
Industri (“SBI”) Barat industri/
Industrial estate
15
Page 331
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak dan entitas asosiasi (lanjutan) e. Subsidiaries and associated entities
(continued)
Pada tanggal 31 Desember 2024, KSA dan As of December 31, 2024, KSA and MMS have
MMS memiliki pabrik pengolahan kelapa sawit palm oil mills located at Kotawaringin Barat,
yang berlokasi di Kotawaringin Barat, Central Kalimantan, with processing capacities
Kalimantan Tengah dengan total kapasitas of 60 MT FFB per hour for KSA and 60 MT FFB
produksi masing-masing sebesar 60 MT TBS per hours for MMS (unaudited), respectively.
per jam untuk KSA dan 60 MT TBS per jam MMS has kernel crushing plant located in
untuk MMS (tidak diaudit). MMS memiliki pabrik Kotawaringin Barat with total processing
inti sit yang berlokasi di Kotawaringin Barat capacity of 200 MT of palm kernel (“PK”) per
day (unaudited).
dengan total kapasitas produksi sebesar 200
MT inti sawit (“PK”) per hari (tidak diaudit).
Pada tanggal 31 Desember 2024, KSA dan As of December 31, 2024, KSA and its
entitas anaknya (TSA dan SMU) memiliki lahan subsidiaries (TSA and SMU) owned 30,532 Ha
tanaman menghasilkan sebesar 30.532 Ha of mature plantations area and no immature
pada 31 Desember 2024, 2023, dan 2022 dan plantations area (unaudited) as of
tidak terdapat area tanaman belum December 31, 2024, 2023, and 2022.
menghasilkan (tidak diaudit).
Pada tanggal 31 Desember 2024, TSA dan As of December 31, 2024, TSA and SMU
SMU bergerak di bidang perkebunan kelapa involves in operations of oil palm plantations
sawit dan pabrik kelapa sawit yang and operations of palm oil mill located at
memproduksi minyak kelapa sawit dan inti sawit Lamandau which produces crude palm oil and
yang keduanya berlokasi di Lamandau dan palm kernel with production capacities of 60
dengan kapasitas produksi masing-masing 60 MT of FFB per hour for TSA and 75 MT of FFB
MT TBS per jam untuk TSA dan 75 MT TBS per per hour for SMU (unaudited).
jam untuk SMU (tidak diaudit).
Pada tanggal 31 Desember 2024, MMS dan As of December 31, 2024, MMS and its
entitas anaknya (MKM dan MPP) memiliki lahan subsidiaries (MKM and MPP) owned 18,664
tanaman menghasilkan sebesar 18.664 Ha Ha of mature plantations area and 17.73 Ha of
dan area tanaman belum menghasilkan immature plantations area (unaudited) as of
sebesar 17,73 Ha (tidak diaudit) pada tanggal December 31, 2024, 2023, and 2022.
31 Desember 2024, 2023, dan 2022.
Pada tanggal 31 Desember 2024, MKM dan As of December 31, 2024, MKM and MPP
MPP bergerak di bidang perkebunan kelapa involves in operations of oil palm plantations
sawit dan pabrik kelapa sawit yang and operations of palm oil mill located at
memproduksi minyak kelapa sawit dan inti sawit Pulang Pisau and Lamandau which produces
yang keduanya berlokasi di Pulang Pisau dan crude palm oil and palm kernel with production
Lamandau dengan kapasitas produksi masing- capacities each of 60 MT of FFB per hour
masing 60 MT TBS per jam (tidak diaudit). (unaudited).
Pada tanggal 31 Desember 2024, CBUT As of December 31, 2024, CBUT is engaged
bergerak di bidang pengolahan minyak kelapa in processing of palm oil located at Jl.
sawit yang berlokasi di Jl. ASDP/ Pelabuhan ASDP/Pelabuhan Roro Tempenek, Sub-
Roro Tempenek, Desa Kumai Hulu, Kecamatan district of Kumai Hulu, District of Kumai,
Kumai, Kabupaten Kotawaringin Barat, Kotawaringin Barat Regency, Central
Kalimantan Tengah dengan kapasitas produksi Kalimantan with production capacities each of
masing-masing 2.500 MT CPO per hari (tidak 2,500 MT of CPO per day (unaudited).
diaudit).
16
Page 332
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak dan entitas asosiasi (lanjutan) e. Subsidiaries and associated entities
(continued)
Akuisisi entitas anak di tahun 2023 Acquisition of a subsidiary in 2023
Pada tanggal 19 Desember 2023, Perseroan On December 19, 2023, the Company
telah menaikkan kepemilikan saham sebesar increased its shares ownership to 52.6% in
52,6% kepemilikan di CBUT dari PT Citra CBUT from PT Citra Borneo Indah (CBI), a
Borneo Indah (CBI), salah satu pemegang shareholder, for Rp3,451,309,583 as stated in
saham, dengan menukarkan pinjaman the Notarial Deed No. 59 of Aulia Taufani,
Perseroan kepada CBI senilai Rp3.451.309.583 S.H., dated December 19, 2023. After the debt
sebagaimana dinyatakan dalam Akta Notaris to equity swap, the Group has 78.22% share
Aulia Taufani, S.H., No. 59 tanggal 19 ownership in CBUT with consideration paid of
Desember 2023. Setelah penukaran saham Rp4,098,809,583.
tersebut dengan pinjaman, Kelompok Usaha
memiliki 78,22% saham di CBUT dengan total
imbalan yang dialihkan sebesar
Rp4.098.809.583.
Rincian aset neto yang diakuisisi dan tambahan Detail of net assets acquired and additional
modal disetor adalah sebagai berikut: paid in capital are as follows:
Jumlah/
Amount
Imbalan yang dialihkan 4.098.809.583 Consideration paid
Nilai buku aset neto (705.840.069) Book value of net assets
The difference arising from
Selisih transaksi dengan the transactions between
entitas sepengendali 3.392.969.514 under common control entities
Berikut ini adalah informasi keuangan CBUT The following is a summary of CBUT’s
pada tanggal akuisisi atau 19 Desember 2023: financial information at the acquisition date or
December 19, 2023:
Nilai Buku/
Book Value
ASET ASSETS
Aset lancar 3.925.962.970 Current assets
Aset tidak lancar 410.233.277 Non-current assets
Total aset 4.336.196.247 Total assets
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas jangka pendek 2.659.657.734 Current liabilities
Liabilitas jangka panjang 774.119.440 Non-current liabilities
Total liabilitas 3.433.777.174 Total liabilities
EKUITAS EQUITY
Modal saham 312.500.000 Share capital
Tambahan modal disetor 351.929.668 Additional paid-in capital
Saldo laba 213.530.992 Retained earnings
Penghasilan komprehensif lain 24.458.413 Other comprehensive income
Total ekuitas 902.419.073 Total equity
Total liabilitas dan ekuitas 4.336.196.247 Total liabilities and equity
17
Page 333
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak dan entitas asosiasi (lanjutan) e. Subsidiaries and associated entities
(continued)
Akuisisi entitas asosiasi di tahun 2020 Acquisition of associated company in 2020
Berdasarkan Perjanjian Akta Notaris Based on the Notarial Deed No. 74 Notary of
No. 74 Notaris Dr. Tintin Surtini, S.H., MH., Mkn. Dr. Tintin Surtini, S.H., MH., MKn. Dated
pada tanggal 29 Desember 2020, December 29, 2020, the Company acquired
Perseroan mengakuisisi 13% saham 13% share ownership in PT Citra Borneo Utama
PT Citra Borneo Utama Tbk. (“CBUT”), dengan Tbk. (“CBUT”) with acquisition price of
total harga akuisisi sebesar Rp600.000.000. Rp600,000,000. The Company acquired shares
Perseroan mengakuisisi saham CBUT melalui ownership in CBUT through conversion of
mekanisme konversi pinjaman jangka panjang PT Citra Borneo Indah (CBI)’s long term
yang dapat dikonversi PT Citra Borneo Indah convertible loan to the Company’s share
(CBI) dengan saham CBI pada CBUT. CBUT ownership in CBUT. CBUT is engaged in
bergerak di bidang pengolahan minyak kelapa processing of palm oil. The Company recorded
sawit. Perseroan telah mencatat penyesuaian a fair value adjustment on the investment in
nilai wajar atas investasi pada CBUT sebelum CBUT prior to the acquisition of 13% share
akuisisi kepemilikan 13% lembar saham ownership amounting to Rp162,871,374.
sebesar Rp162.871.374.
Akuisisi entitas asosiasi di tahun 2019 Acquisition of associated company in 2019
Pada tanggal 15 April 2019, Perseroan dan On April 15, 2019, the Company and PT Surya
PT Surya Borneo Industri (SBI), pihak berelasi, Borneo Industri (SBI), signed a debt to equity
menandatangani perjanjian konversi saham agreement. SBI will issue share capital at the
menjadi ekuitas. SBI akan menerbitkan saham value of outstanding debts to the Company at
senilai saldo terhutang kepada Perseroan pada effective date after fullfilling the several
tanggal efektif setelah memenuhi beberapa requirements.
syarat tertentu.
Pada tanggal 14 Agustus 2019, Semua syarat As of August 14, 2019, all effective
efektif penukaran pinjaman Perseroan kepada requirements on the Company’s loan exchange
SBI telah terpenuhi. Sejak tanggal 14 Agustus have been fulfilled. As of August 14, 2019, the
2019, kepemilikan saham Kelompok usaha Group’s share ownersip in SBI become 49%
pada SBI menjadi 49% setelah konversi after the conversion of the Group’s loans and
pinjaman dan piutang Kelompok usaha kepada receivables of Rp738,301,579 become share
SBI sebesar Rp738.301.579 menjadi modal capital in SBI.
saham SBI.
Pembentukan entitas anak di tahun 2018 Establishment of subsidiaries in 2018
Sawit Sumbermas International Pte. Ltd. Sawit Sumbermas International Pte. Ltd.
(“SSI”) (“SSI”)
Pada tanggal 13 Desember 2018, Perseroan On December 13, 2018, the Company
telah membentuk entitas anak yaitu SSI yang established a subsidiary, SSI, which domiciles
berdomisili di Singapura. Pendirian entitas in Singapore. The establishment of
anak tersebut untuk mendukung kegiatan the subsidiary is to support the Group’s
usaha Kelompok Usaha. bussiness.
18
Page 334
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak dan entitas asosiasi (lanjutan) e. Subsidiaries and associated entities
(continued)
Pembentukan entitas anak di tahun 2017 Establishment of subsidiaries in 2017
SSMS Plantation Holding Pte. Ltd. (“SPH”) SSMS Plantation Holding Pte. Ltd. (“SPH”)
dan SSMS Plantation International Pte. Ltd. and SSMS Plantation International Pte.
(“SPI”) Ltd. (“SPI”)
Pada tanggal 12 Juli 2017, Perseroan telah On July 12, 2017, the Company established
membentuk dua entitas anak yaitu SPH dan two subsidiaries, SPH and SPI which
SPI yang berdomisili di Singapura. Pendirian domiciles in Singapore. The establishment of
entitas anak tersebut sehubungan dengan the subsidiaries is related with the issuance of
penerbitan efek utang di Bursa Efek Singapura. debt securities in the Singapore Stock
Perseroan memiliki 100% saham pada kedua Exchange. The Company has 100%
Perseroan tersebut. Pada Januari 2023, SPH ownership interest in both companies. In
telah melunasi seluruh efek utang. (Catatan 23) January, 2023, SPH has fully settled the debt
securities. (Note 23)
2. IKHTISAR INFORMASI KEBIJAKAN 2. SUMMARY OF MATERIAL ACCOUNTING
AKUNTANSI YANG MATERIAL POLICIES INFORMATION
Laporan keuangan konsolidasian telah disusun dan The consolidated financial statements have been
disajikan sesuai dengan Standar Akuntansi prepared and presented in accordance with
Keuangan di Indonesia (“SAK”), yang mencakup Indonesian Financial Accounting Standards (“SAK”),
Pernyataan Standar Akuntansi Keuangan (“PSAK”) which comprise the Statements of Financial
dan Interpretasi Standar Akuntansi Keuangan Accounting Standards (“PSAK”) and Interpret to
(“ISAK”) yang dikeluarkan oleh Dewan Standar Financial Acccounting Standards (“ISAK”) issued by
Akuntansi Keuangan Ikatan Akuntan Indonesia, the Financial Accounting Standards Board of the
serta Peraturan Badan Pengawas Pasar Modal dan Indonesian Institute of Accountants, and Regulation
Lembaga Keuangan (“BAPEPAM-LK”) No. VIII.G.7 of Capital Market and Financial Institution
Lampiran Keputusan Ketua BAPEPAM-LK Supervisory Agency (“BAPEPAM-LK”) No. VIII.G.7
No. KEP-347/BL/2012 tanggal 25 Juni 2012 Attachment of Chairman of BAPEPAM-LK’s decision
mengenai Penyajian dan Pengungkapan Laporan No. KEP-347/BL/2012 dated June 25, 2012
Keuangan Emiten atau Perseroan Publik. regarding Presentation and Disclosure of the
Financial Statements of Issuers or Public Company.
Laporan keuangan konsolidasian telah disusun The consolidated financial statements are prepared
sesuai dengan PSAK No. 201 “Penyajian Laporan in accordance with PSAK No. 201 “Presentation of
Keuangan”. Financial Statements”.
Kebijakan akuntansi signifikan yang diterapkan The significant accounting policies that were applied
secara konsisten dalam penyajian laporan consistently in the preparation of the consolidated
keuangan konsolidasian untuk tahun yang berakhir financial statements for the years ended
pada tanggal 31 Desember 2024, 2023, dan 2022
adalah sebagai berikut: December 31, 2024, 2023, and 2022 are as follows:
a. Dasar penyusunan laporan keuangan a. Basis of preparation of consolidated
konsolidasian financial statements
Laporan keuangan konsolidasian disusun The consolidated financial statements have
berdasarkan konsep akrual, kecuali untuk been prepared on the accrual basis, except for
laporan arus kas konsolidasian, dan the consolidated statement of cash flows, and
menggunakan konsep biaya historis, kecuali using the historical cost concept of accounting,
seperti yang disebutkan dalam catatan atas except as disclosed in the relevant notes to the
laporan keuangan konsolidasian yang relevan. consolidated financial statements.
19
Page 335
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN 2. SUMMARY OF MATERIAL ACCOUNTING
AKUNTANSI YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of consolidated
konsolidasian (lanjutan) financial statements (continued)
Laporan arus kas konsolidasian yang disajikan The consolidated statements of cash flows,
dengan menggunakan metode langsung, which have been prepared using the direct
menyajikan penerimaan, dan pengeluaran kas method, present receipts, and disbursements of
dan setara kas yang diklasifikasikan sebagai cash and cash equivalents classified into
aktivitas operasi, investasi, dan pendanaan. operating, investing, and financing activities.
Perseroan memilih untuk menyajikan laporan The Company has elected to present the
laba rugi dan penghasilan komprehensif lainnya consolidated of profit or loss and other
dalam satu laporan. comprehensive income in one linked statement.
Mata uang penyajian yang digunakan dalam The presentation currency used in the
laporan keuangan konsolidasian adalah Rupiah consolidated financial statements is Rupiah
yang merupakan mata uang fungsional which is the Company’s and its subsidiaries
Perseroan dan entitas anaknya. functional currency.
Seluruh angka dalam laporan keuangan All figures in the consolidated financial
konsolidasian ini, kecuali dinyatakan lain, statements are rounded to, and stated in,
dinyatakan dalam dan dibulatkan menjadi thousands of Rupiah, unless otherwise stated.
ribuan Rupiah.
b. Perubahan Kebijakan Akuntansi b. Changes of Accounting Principles
Pada tanggal 1 Januari 2024, Kelompok Usaha On January 1, 2024, the Group adopted new
menerapkan pernyataan standar akuntansi and revised statements of financial accounting
keuangan dan interpretasi standar akuntansi standards and interpretations of statements
keuangan baru dan revisi yang efektif sejak of financial accounting standards that are
tanggal tersebut. Perubahan kebijakan mandatory for application from that date.
akuntansi Kelompok Usaha telah dibuat seperti Changes to the Group’s accounting policies
yang disyaratkan, sesuai dengan ketentuan have been made as required, in accordance
transisi dalam masing-masing standar dan with the transitional provisions in the
interpretasi. respective standards and interpretations.
Penerapan standar yang baru dan direvisi tidak The adoption of the following new and revised
menghasilkan perubahan besar terhadap standard did not result in substantial changes
kebijakan akuntansi Perusahaan dan tidak to the Company’s accounting policies and had
memiliki dampak material pada jumlah yang no material effect on the amounts reported for
dilaporkan untuk tahun keuangan saat ini atau the current of prior financial years:
sebelumnya:
Nomenklatur Standar Akuntansi Keuangan. Financial Accounting Standards
Nomenclature.
Amandemen PSAK No. 201: Liabilitas Amendment of PSAK 201: Non-current
Jangka Panjang dengan Kovenan. Liabilities with Covenants.
Amandemen PSAK No. 116: Liabilitas Amendment of PSAK 116: Lease liability
Sewa dalam Jual Beli dan Sewa-balik. in a Sale and Leaseback.
Amandemen PSAK No. 207 dan PSAK Amendment of PSAK No. 207 and PSAK
No. 107: Pengaturan Pembiayaan No.107: Supplier Finance Arrangements.
Pemasok.
20
Page 336
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Prinsip-prinsip konsolidasi c. Basis of consolidation
Entitas anak adalah suatu entitas dimana Subsidiaries are entities over which the Group
Kelompok Usaha memiliki pengendalian. has control. The group controls an entity when
Kelompok Usaha mengendalikan entitas lain the Group is exposed or has rights to variable
ketika Kelompok Usaha terekspos atau returns from its involvement with the entity and
memiliki hak atas imbal hasil variabel dan has the ability to affect those returns through its
keterlibatannya dengan entitas dan memiliki power over the entity. The purchase method of
kemampuan untuk mempengaruhi imbal hasil accounting is used to account for the acquisition
tersebut melalui kekuasaannya atas entitas. of subsidiaries by the Group. The cost includes
Metode akuisisi digunakan untuk mencatat the fair value of any contingent consideration at
akuisisi entitas anak oleh Kelompok Usaha. acquisition date.
Biaya perolehan termasuk nilai wajar imbalan
kontinjensi pada tanggal akuisisi.
Perubahan dalam bagian kepemilikan entitas The changes in parent’s ownership interest in
induk pada entitas anak yang tidak subsidiary that do not result in the loss of control
mengakibatkan hilangnya pengendalian are accounted for as equity transactions. When
dicatat sebagai transaksi ekuitas. Ketika control over a subsidiary is lost, any remaining
pengendalian atas entitas anak hilang, bagian interest in the entity is remeasured at fair value
kepemilikan yang tersisa di entitas tersebut and the resulting gains or losses is recognized
diukur kembali pada nilai wajarnya dan in profit or loss.
keuntungan atau kerugian yang dihasilkan
diakui dalam laba rugi.
Seluruh transaksi, saldo, keuntungan dan All material intercompany transactions,
kerugian intra Kelompok Usaha yang belum balances, unrealized surpluses and deficits on
direalisasi dan material telah dieliminasi. transactions between Group companies are
eliminated.
Setiap akhir periode pelaporan, Kelompok At the end of each reporting period, the Group
Usaha melakukan penelaahan ketika terdapat assesses when there is objective evidence that
bukti objektif bahwa investasi pada ventura an investment in joint ventures and associates
bersama dan entitas asosiasi mengalami is impaired.
penurunan nilai.
Kepentingan non-pengendali (“KNP”) Non-controlling interests (“NCI”) represent the
merupakan proporsi atas hasil usaha dan aset proportion of the results and net assets of
neto entitas anak yang tidak diatribusikan subsidiaries not attributable to the owners of the
pada pemilik entitas induk. parent entity.
Kelompok Usaha mengakui kepentingan non- The Group recognizes any non-controlling
pengendali pada pihak yang diakuisisi interests in the acquiree at the non-controlling
sebesar bagian proporsional kepentingan interest’s proportionate share of acquiree’s net
non-pengendali atas aset neto pihak yang assets. Non-controlling interest is reported as
diakuisisi. Kepentingan non-pengendali equity in the consolidated statement of financial
disajikan di ekuitas dalam laporan posisi position, separate from the owners of the
keuangan konsolidasian, terpisah dari ekuitas parent’s entity equity.
pemilik entitas induk.
Hasil usaha entitas anak, dimasukkan atau The results of subsidiaries, are included in or
dikeluarkan dari dalam laporan keuangan excluded from the consolidated financial
konsolidasian masing-masing sejak tanggal statements from their effective dates of
efektif akuisisi atau tanggal pelepasan. acquisition or disposal respectively.
21
Page 337
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Prinsip-prinsip konsolidasi (lanjutan) c. Basis of consolidation (continued)
Kebijakan akuntansi yang digunakan dalam The accounting policies adopted in preparing
penyusunan laporan keuangan konsolidasian the consolidated financial statements have
ini telah diterapkan secara konsisten, kecuali been consistently applied, unless otherwise
jika dinyatakan lain. stated.
Untuk tujuan konsolidasi, akun entitas anak For purposes of consolidation, the accounts of
dalam mata uang selain Rupiah, dijabarkan ke subsidiary, which are denominated in
dalam Rupiah dengan dasar sebagai berikut: currencies other than Rupiah, are translated
into Rupiah on the following basis:
Seluruh aset dan liabilitas dijabarkan ke All assets and liabilities are translated into
dalam mata uang Rupiah dengan Rupiah at the exchange rates prevailing on
menggunakan kurs yang berlaku pada the consolidated statement of financial
tanggal laporan posisi keuangan position dates;
konsolidasian;
Modal saham dijabarkan ke dalam Rupiah Share capital are translated into Rupiah at
dengan kurs yang mendekati nilai tukar exchange rates approximating historical
historis; exchange rates;
Penghasilan dan beban dijabarkan Income and expenses are translated using
dengan menggunakan kurs rata-rata the weighted average exchange rates
tertimbang sepanjang tahun; during the year;
Selisih yang timbul dari penjabaran akun The difference arising from the translation
entitas anak tersebut disajikan sebagai of such subsidiaries’ accounts are
“selisih kurs atas penjabaran laporan presented as a “foreign exchange
keuangan” di bawah bagian ekuitas pada differences on financial statement
laporan posisi keuangan konsolidasian. translation” under the shareholders’ equity
section in the consolidated statements of
financial position.
d. Kombinasi bisnis d. Business combinations
Kombinasi bisnis dicatat menggunakan Business combinations are accounted for using
metode akuisisi. Biaya perolehan suatu the acquisition method. The cost of an
akuisisi diukur sebagai penjumlahan atas acquisition is measured as the sum of the
imbalan yang dialihkan, yang diukur pada nilai consideration transferred, measured at fair
wajar pada tanggal akuisisi, dan jumlah atas value at acquisition date, and amount of the NCI
KNP di entitas yang diakuisisi. Biaya atas in entities acquired. Transaction costs that occur
transaksi yang terjadi dibiayakan dan dicatat are directly expensed and are recorded as an
sebagai beban pada tahun berjalan. expense in the current year.
Ketika melakukan akuisisi atas sebuah bisnis, When the Group acquires a business, it
Kelompok Usaha mengklasifikasikan dan assesses the financial assets and liabilities
menentukan aset keuangan yang diperoleh assumed for appropriate classification and
dan liabilitas keuangan yang diambil alih designation in accordance with the contractual
berdasarkan pada persyaratan kontraktual, terms, economic circumstances and pertinent
kondisi ekonomi dan kondisi terkait lain yang conditions as at the acquisition date. This
ada pada tanggal akuisisi. Hal ini termasuk includes the separation of embedded derivatives
pemisahan derivatif melekat dalam kontrak in host contracts by the acquiree.
utama oleh pihak yang diakuisisi.
22
Page 338
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN 2. SUMMARY OF MATERIAL ACCOUNTING
AKUNTANSI YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Kombinasi bisnis (lanjutan) d. Business combinations (continued)
Jika proses akuntansi awal untuk kombinasi When the initial accounting for a business
bisnis belum selesai pada akhir periode combination is incomplete by the end of the
pelaporan saat kombinasi terjadi, maka reporting period in which the combination
Kelompok Usaha melaporkan jumlah occurs, the Group report in the consolidated
sementara untuk pos-pos yang proses financial statements provisional amounts for the
akuntansinya belum selesai dalam laporan items for which the accounting is incomplete.
keuangan konsolidasian. Selama periode During the measurement period, the Group
pengukuran, Kelompok Usaha menyesuaikan shall retrospectively adjust the provisional
secara retrospektif jumlah sementara yang amounts recognized at the acquisition date to
diakui pada tanggal akuisisi untuk reflect new information obtained about facts and
mencerminkan informasi baru yang diperoleh circumstances that existed as of the acquisition
tentang fakta dan keadaan yang ada pada date and, if known, would have affected the
tanggal akuisisi dan, jika diketahui, telah measurement of the amounts recognized as of
berdampak pada pengukuran jumlah yang that date. The measurement period ends as
diakui pada tanggal tersebut. Periode soon as the Group receive the information
pengukuran berakhir segera setelah about facts and circumstances that existed as
Kelompok Usaha menerima informasi yang of the acquisition date or learn that more
dicari tentang fakta dan keadaan yang ada information is not obtainable. However, the
pada tanggal akuisisi atau mempelajari bahwa measurement period shall not exceed one year
informasi lebih tidak dapat diperoleh. Namun from the acquisition date.
demikian, periode pengukuran tidak boleh
melebihi satu tahun dari tanggal akuisisi.
Dalam suatu kombinasi bisnis yang dilakukan If the business combination is achieved in the
secara bertahap, pihak pengakuisisi stages, the acquirer remeasured the fair value
mengukur kembali kepentingan ekuitas yang of equity interest that previously held by the
dimiliki sebelumnya pada pihak yang acquiree at the acquisition date and recognized
diakuisisi pada nilai wajar pada tanggal as gain or loss in the consolidated statement of
akuisisi dan mengakui keuntungan atau profit or loss and other comprehensive income.
kerugian yang dihasilkan sebagai laba rugi
dalam laporan laba rugi dan penghasilan
komprehensif lain konsolidasian.
Pada tanggal akuisisi, goodwill awalnya diukur At the 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. Jika imbalan tersebut kurang assumed. If this consideration is lower than the
dari nilai wajar aset neto Entitas Anak yang fair value of the net assets of the Subsidiary
diakuisisi, selisih tersebut diakui dalam laba acquired, the difference is recognized in profit or
rugi. loss.
Jika goodwill telah dialokasikan pada suatu UPK Where goodwill forms part of a CGU and part of
dan operasi tertentu dalam UPK tersebut the operations within that CGU is disposed of,
dihentikan, maka goodwill yang diasosiasikan the goodwill associated with the operations
dengan operasi yang dihentikan tersebut disposed of is included in the carrying amount of
termasuk dalam jumlah tercatat operasi tersebut the operations when determining the gain or loss
ketika menentukan keuntungan atau kerugian on disposal of the operations. Goodwill disposed
dari penghentian operasi. Goodwill yang of in this circumstance is measured based on the
dilepaskan tersebut disajikan berdasarkan nilai relative values of the operations disposed of and
relatif operasi yang dihentikan dan porsi UPK the portion of the CGU retained.
yang ditahan.
23
Page 339
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Kombinasi bisnis (lanjutan) d. Business combinations (continued)
Jika goodwill telah dialokasikan pada suatu Where goodwill forms part of a CGU and part of
UPK dan operasi tertentu atas UPK tersebut the operation within that unit is disposed of, the
dihentikan, maka goodwill yang diasosiasikan goodwill associated with the operation disposed
dengan operasi yang dihentikan tersebut of is included in the carrying amount of the
termasuk dalam jumlah tercatat operasi operation when determining the gain or loss on
tersebut ketika menentukan keuntungan atau disposal of the operation. Goodwill disposed of
kerugian dari pelepasan. Goodwill yang in this circumstance is measured based on the
dilepaskan tersebut diukur berdasarkan nilai relative values of the operation disposed of and
relatif operasi yang dihentikan dan porsi UPK the portion of the CGU retained.
yang ditahan.
e. Kombinasi bisnis entitas sepengendali e. Common control business combination
Transaksi kombinasi bisnis entitas Business combination transaction under
sepengendali, berupa pengalihan bisnis dalam common control, in the form of transfer of
rangka reorganisasi entitas-entitas yang berada business within the framework of reorganization
dalam suatu Kelompok Usaha yang sama, bukan of entities under the same business group is not
merupakan perubahan kepemilikan dalam arti a change of ownership in economic substance,
substansi ekonomi, sehingga transaksi tersebut therefore it would not result in a gain or loss for
tidak dapat menimbulkan laba atau rugi bagi the group as a whole or to the individual entity
Kelompok Usaha secara keseluruhan ataupun within the same group, therefore the
bagi entitas individual dalam Kelompok Usaha transactions are recorded using the pooling-of-
tersebut, karenanya transaksi tersebut diakui interests method.
pada jumlah tercatat berdasarkan metode
penyatuan kepemilikan (pooling-of-interests).
Dalam menerapkan metode penyatuan In applying the pooling-of-interests method, the
kepemilikan, komponen laporan keuangan components of the financial statements for the
untuk periode dimana terjadi kombinasi bisnis period during which the business combination
dan untuk periode komparatif sajian, disajikan occurred and for other periods presented for
sedemikian rupa seolah-olah penggabungan comparison purposes, are presented in such a
tersebut telah terjadi sejak awal periode entitas manner as if the combination has already
yang bergabung berada dalam sepengendalian. occurred since the beginning of the period in
which the entities were under common control.
Entitas yang melepas bisnis maupun yang The entity that disposed and received business
menerima bisnis mencatat selisih antara records the difference between the
imbalan yang diterima/dialihkan dan jumlah consideration received/transferred and the
tercatat bisnis yang dilepas/jumlah tercatat dari carrying amount of the disposed
setiap transaksi kombinasi bisnis di ekuitas dan business/carrying amount of any business
menyajikannya dalam akun “Tambahan Modal combination transaction in equity and
Disetor”. presenting it in “Additional Paid-in Capital”
account.
f. Transaksi dan saldo dalam mata uang asing f. Foreign currency transactions and balances
Laporan keuangan konsolidasian Kelompok The Group’s consolidated financial statements
Usaha disajikan dalam Rupiah, yang juga are presented in Rupiah, which is also the
merupakan mata uang fungsional Perseroan. Company’s functional currency. Each
Setiap entitas anak menentukan mata uang subsidiary determines its own functional
fungsional dalam transaksi-transaksi yang currency and items included in the financial
termasuk dalam laporan keuangan pada setiap statements of each entity are measured using
entitas diukur dengan mata uang fungsional that functional currency.
tersebut.
24
Page 340
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Transaksi dan saldo dalam mata uang asing f. Foreign currency transactions and balances
(lanjutan) (continued)
Transaksi dalam mata uang asing dicatat dalam Transactions involving foreign currencies are
Rupiah dengan menggunakan kurs yang recorded in Rupiah at the rates of exchange
berlaku pada tanggal transaksi. Pada tanggal prevailing at the time the transactions are made.
pelaporan keuangan, aset dan liabilitas At the financial reporting dates, monetary
moneter dalam mata uang asing dijabarkan assets and liabilities denominated in foreign
sesuai dengan rata-rata kurs jual dan beli yang currencies are adjusted to reflect the average of
diterbitkan oleh Bank Indonesia pada tanggal the selling and buying rates of exchange
transaksi perbankan terakhir untuk tahun yang prevailing at the last banking transaction date of
bersangkutan, dan laba atau rugi kurs yang the year, as published by Bank Indonesia, and
timbul, dikreditkan atau dibebankan pada any resulting gains or losses are credited or
laporan laba rugi komprehensif konsolidasian charged to the current year consolidated
tahun berjalan. statements of comprehensive income.
Transaksi-transaksi non-moneter dalam mata Non-monetary items that are measured in
uang asing yang diukur dengan metode biaya terms of historical cost in a foreign currency are
historis dijabarkan menggunakan kurs pada translated using the exchange rates as at the
tanggal terjadinya transaksi. Transaksi- dates of the initial transactions. Non-monetary
transaksi non-moneter dalam mata uang asing items measured at fair value in a foreign
yang diukur pada nilai wajar dijabarkan currency are translated using the exchange
menggunakan kurs pada tanggal penentuan rates at the date when the fair value is
nilai wajar tersebut. determined.
Keuntungan dan kerugian dari selisih kurs yang Exchange gains and losses arising on foreign
timbul dari transaksi dalam mata uang asing currency transactions and on the translation of
dan penjabaran aset dan liabilitas moneter foreign currency monetary assets and liabilities
dalam mata uang asing ke mata uang Rupiah into Rupiah are recognized in the current year
dibebankan pada laba rugi tahun berjalan. profit or loss.
Pada tanggal 31 Desember 2024, 2023, dan The exchange rates used as of
2022, nilai tukar yang digunakan adalah December 31, 2024, 2023, and 2022 were as
sebagai berikut (nilai penuh dalam Rupiah): follows (full amount in Rupiah):
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Rupiah/1 Dolar AS 16.162 15.416 15.731 Rupiah/1 US Dollar
g. Instrumen Keuangan g. Financial Instruments
Aset Keuangan Financial Assets
Kelompok Usaha mengklasifikasikan aset The Group classifies its financial assets into the
keuangannya dalam kategori (a) aset following category: (a) financial assets
keuangan yang diukur pada nilai wajar melalui measured at fair value through profit or loss, (b)
laba rugi, (b) aset keuangan yang diukur pada financial assets measured at fair value through
nilai wajar melalui pendapatan komprehensif other comprehensive income, and (c) financial
lainnya, dan (c) aset keuangan yang diukur assets measured at amortised cost.
pada biaya perolehan diamortisasi.
25
Page 341
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Kelompok Usaha menggunakan 2 (dua) dasar The Group used 2 (two) methods to classify its
untuk mengklasifikasikan aset keuangan yaitu financial assets, which based on the Group’s
model bisnis Kelompok Usaha dalam business model in managing the financial
mengelola aset keuangan dan karakteristik assets, and the contractual cash flow of the
arus kas kontraktual dari aset keuangan financial assets (SPPI).
(SPPB).
Agar aset keuangan diklasifikasikan dan In order for a financial asset to be classified and
diukur 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 SPPI on the
arus kas yang semata dari SPPB dari jumlah principal amount outstanding. This assessment
pokok terutang. Penilaian ini disebut sebagai is referred to as the SPPI test and is performed
uji SPPB dan dilakukan pada tingkat at an instrument level.
instrumen.
Pengujian SPPB SPPI Test
Nilai pokok untuk tujuan pengujian ini Principal for the purpose of this test is defined
didefinisikan sebagai nilai wajar dari aset as the fair value of the financial asset at initial
keuangan pada pengakuan awal dan dapat recognition and may change over the life of the
berubah selama umur aset keuangan financial asset (for example, if there are
(misalnya, jika ada pembayaran pokok atau repayments of principal or amortization of the
amortisasi premi/diskon). premium/discount).
Sebagai langkah pertama dari proses As a first step of its classification process, the
klasifikasi, Kelompok Usaha menilai Group assesses the contractual terms of
persyaratan kontraktual keuangan untuk financial to identify whether they meet the SPPI
mengidentifikasi apakah mereka memenuhi test.
pengujian SPPB.
Elemen bunga yang paling signifikan dalam The most significant elements of interest within
perjanjian biasanya adalah pertimbangan atas a arrangement are typically the consideration
nilai waktu dari uang dan risiko kredit. Untuk for the time value of money and credit risk. To
membuat penilaian SPPB, Kelompok Usaha make the SPPI assessment, the Group applies
menerapkan pertimbangan dan memperhatikan judgment and considers relevant factors such
faktor-faktor yang relevan seperti mata uang as the currency in which the financial asset is
dimana aset keuangan didenominasikan dan denominated, and the period for which the
periode pada saat suku bunga ditetapkan. interest rate is set.
Sebaliknya, persyaratan kontraktual yang In contrast, contractual terms that introduce a
memberikan eksposur lebih dari de minimis more than de minimis exposure to risks or
atas risiko atau volatilitas dalam arus kas volatility in the contractual cash flows that are
kontraktual yang tidak terkait dengan dasar unrelated to a basic lending arrangement, do
pengaturan pinjaman, tidak menimbulkan arus not give rise to contractual cash flows that are
kas kontraktual SPPB atas jumlah saldo. Dalam solely payments of principal and interest on the
kasus seperti itu, aset keuangan diharuskan amount outstanding. In such cases, the financial
untuk diukur pada Fair Value through Profit asset is required to be measured as Fair Value
Loss (FVPL). through Profit Loss (FVPL).
26
Page 342
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Penilaian model bisnis Business model assessment
Kelompok Usaha menentukan model bisnisnya The Group determines its business model at the
berdasarkan tingkat yang paling mencerminkan level that most reflects how it the business group
bagaimana Kelompok Usaha mengelola manages its financial groups of financial assets to
kelompok atas keuangannya untuk mencapai achieve its business objective.
tujuan bisnisnya.
Model bisnis Kelompok Usaha tidak dinilai The Group’s business model is not assessed on an
berdasarkan masing-masing instrumennya, instrument-by-instrument basis, but at a higher
tetapi pada tingkat portofolio secara agregat level of aggregated portfolios and is based on
yang lebih tinggi dan didasarkan pada faktor- observable factors such as:
faktor yang dapat diamati seperti:
Bagaimana kinerja model bisnis dan aset How the performance of the business model
keuangan yang dimiliki dalam model bisnis and the financial assets held within that
tersebut dievaluasi dan dilaporkan kepada business model are evaluated and reported
personel manajemen kunci; to the entity’s key management personnel;
Risiko yang mempengaruhi kinerja model The risks that affect the performance of the
bisnis (dan aset keuangan yang dimiliki business model (and the financial assets held
dalam model bisnis tersebut) dan, within that business model) and, in particular
khususnya, bagaimana cara risiko tersebut the way those risks are managed;
dikelola;
Bagaimana manajer bisnis dikompensasi How business managers are compensated
(misalnya, apakah kompensasi didasarkan (for example, whether the compensation is
pada nilai wajar dari aset yang dikelola based on the fair value of the assets managed
atau pada arus kas kontraktual yang or on the contractual cash flows collected);
tertagih);
Frekuensi, nilai, dan waktu penjualan yang The expected frequency, value, and timing of
diharapkan, juga merupakan aspek sales are also important aspects of the
penting dari penilaian Kelompok Usaha. Group’s assessment.
Penilaian model bisnis didasarkan pada The business model assessment is based on
skenario yang diharapkan secara wajar tanpa reasonably expected scenarios without taking
mempertimbangkan skenario “worst case” atau “worst case” or “stress case” scenarios into
“stress case”. Jika arus kas setelah pengakuan account. If cash flows after initial recognition are
awal direalisasikan dengan cara yang berbeda realised in a way that is different from the Group’s
dari yang awal diharapkan, Kelompok Usaha original expectations, the Group does not change
tidak mengubah klasifikasi aset keuangan the classification of the remaining financial assets
dimiliki yang tersisa dalam model bisnis held in that business model, but incorporates such
tersebut, tetapi memasukkan informasi tersebut information when assessing newly originated or
dalam melakukan penilaian atas aset keuangan newly purchased financial assets going forward.
yang baru atau yang baru dibeli selanjutnya.
27
Page 343
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
Aset keuangan yang diukur pada biaya Financial assets are measured at amortized cost
perolehan diamortisasi jika aset keuangan if the financial asset is managed in a business
dikelola dalam model bisnis yang bertujuan model aimed at owning a financial asset in order
untuk memiliki aset keuangan dalam rangka to obtain a contractual cash flow and the
mendapatkan arus kas kontraktual dan contractual requirements of a financial asset that
persyaratan kontraktual dari aset keuangan on a given date increases the cash flow solely
yang pada tanggal tertentu meningkatkan arus from the principal and interest payments (solely
kas yang semata dari pembayaran pokok dan payments of principal and interest) of the amount
bunga (solely payments of principal and owed.
interest) dari jumlah pokok terutang.
Pada saat pengakuan awal, aset keuangan At initial recognition, the financial assets
yang diukur pada biaya perolehan diamortisasi measured at amortized cost are recognized at
diakui pada nilai wajarnya ditambah biaya the fair value plus the transaction fee and
transaksi dan selanjutnya diukur pada biaya subsequently measured at amortized cost by
perolehan diamortisasi dengan menggunakan using the effective interest rate.
suku bunga efektif.
Pendapatan bunga dari aset keuangan yang Interest income from financial assets measured
diukur pada biaya perolehan diamortisasi at amortized cost is recorded in the consolidated
dicatat dalam laporan laba rugi dan statements of profit and loss and other
penghasilan komprehensif lain konsolidasian comprehensive income and is recognized as
dan diakui sebagai “pendapatan bunga”. Ketika "interest income". When a decline in value
penurunan nilai terjadi, kerugian penurunan occurs, the impairment loss is recognized as a
nilai diakui sebagai pengurang dari nilai tercatat deduction of the recorded value of the financial
aset keuangan dan diakui didalam laporan asset and is acknowledged in the consolidated
keuangan konsolidasian sebagai financial statements as "the establishment of a
“pembentukan cadangan kerugian penurunan reserve impairment loss".
nilai”.
Metode Suku Bunga Efektif Effective Interest Method
Metode suku bunga efektif adalah metode yang The effective interest method is a method of
digunakan untuk menghitung biaya perolehan calculating the amortised cost of a financial asset
diamortisasi dari instrumen keuangan dan and of allocating interest income over the
metode untuk mengalokasikan pendapatan relevant period. The effective interest rate is the
bunga selama periode yang relevan. Suku rate that exactly discounts estimated future cash
bunga efektif adalah suku bunga yang secara receipts (including all fees and points paid or
tepat mendiskontokan estimasi penerimaan kas received that form an integral part of the effective
di masa datang (mencakup seluruh komisi dan interest rate, transaction costs and other
bentuk lain yang dibayarkan dan diterima yang premiums or discounts) through the expected life
merupakan bagian yang tak terpisahkan dari of the financial instrument, or, where
suku bunga efektif, biaya transaksi dan appropriate, a shorter period to the net carrying
premium dan diskonto lainnya) selama amount of financial assets on initial recognition.
perkiraan umur instrumen keuangan, atau, jika
lebih tepat, digunakan periode yang lebih
singkat untuk memperoleh nilai tercatat bersih
aset keuangan pada saat pengakuan awal.
28
Page 344
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Metode Suku Bunga Efektif (lanjutan) Effective Interest Method (continued)
Pendapatan diakui berdasarkan suku bunga Income is recognized on an effective interest
efektif untuk instrumen keuangan selain dari aset basis for financial instruments other than those
keuangan FVTPL. financial assets at FVTPL
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Aset keuangan, selain aset keuangan FVTPL, Financial assets, other than those at FVTPL, are
dievaluasi terhadap indikator penurunan nilai assessed for indicators of impairment at the end
pada setiap akhir periode pelaporan. Aset of each reporting date. Financial assets are
keuangan diturunkan nilainya bila terdapat bukti considered to be impaired when there is
objektif, sebagai akibat dari satu atau lebih objective evidence that, as a result of one or
peristiwa yang terjadi setelah pengakuan awal more events that occurred after the initial
aset keuangan, dan peristiwa yang merugikan recognition of the financial asset, the estimated
tersebut berdampak pada estimasi arus kas future cash flows of the investment have been
masa depan atas aset keuangan yang dapat affected.
diestimasi secara andal.
Untuk kelompok aset keuangan tertentu, seperti For certain categories of financial asset, such as
piutang, aset yang dinilai tidak akan diturunkan receivables, assets that are assessed not to be
secara individual akan dievaluasi penurunan impaired individually are, in addition, assessed
nilainya secara kolektif. Bukti objektif dari for impairment on a collective basis. Objective
penurunan nilai portofolio piutang dapat evidence of impairment for a portfolio of
termasuk pengalaman Kelompok Usaha atas receivables could include the Group’s past
tertagihnya piutang di masa lalu, peningkatan experience of collecting payments, an increase
keterlambatan penerimaan pembayaran piutang in the number of delayed payments in the
dari rata-rata periode kredit, dan juga portfolio past the average credit period, as well
pengamatan atas perubahan kondisi ekonomi as observable changes in national or local
nasional atau lokal yang berkorelasi dengan economic conditions that correlate with default
gagal bayar atas piutang. on receivables.
Untuk aset keuangan yang diukur pada biaya For financial assets carried at amortised cost,
perolehan diamortisasi, jumlah kerugian the amount of the impairment loss is measured
penurunan nilai merupakan selisih antara as the difference between the asset’s carrying
jumlah tercatat aset keuangan dengan nilai kini amount and the present value of estimated
dari estimasi arus kas masa depan yang future cash flows, discounted at the financial
didiskontokan menggunakan suku bunga efektif asset’s original effective interest rate.
awal dari aset keuangan.
29
Page 345
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Untuk aset keuangan yang diukur pada biaya For financial assets carried at amortised cost,
perolehan diamortisasi, jumlah kerugian the amount of the impairment loss is measured
penurunan nilai merupakan selisih antara as the difference between the asset’s carrying
jumlah tercatat aset keuangan dengan nilai kini amount and the present value of estimated
dari estimasi arus kas masa depan yang future cash flows, discounted at the financial
didiskontokan menggunakan suku bunga efektif asset’s original effective interest rate.
awal dari aset keuangan.
Jumlah tercatat aset keuangan tersebut The carrying amount of the financial asset is
dikurangi dengan kerugian penurunan nilai reduced by the impairment loss directly for all
secara langsung atas seluruh aset keuangan, financial assets with the exception of
kecuali piutang yang jumlah tercatatnya receivables, where the carrying amount is
dikurangi melalui penggunaan akun cadangan reduced through the use of an allowance
piutang. Jika piutang tidak tertagih, piutang account. When a receivable is considered
tersebut dihapuskan melalui akun cadangan uncollectible, it is written off against the
piutang. Pemulihan kemudian dari jumlah yang allowance account. Subsequent recoveries of
sebelumnya telah dihapuskan dikreditkan amounts previously written off are credited
terhadap akun cadangan. Perubahan jumlah against the allowance account. Changes in the
tercatat akun cadangan piutang diakui dalam carrying amount of the allowance account are
laba rugi. recognized in profit or loss.
Liabilitas Keuangan dan Instrumen Ekuitas Financial Liabilities and Equity Instruments
Klasifikasi sebagai liabilitas atau ekuitas Classification as debt or equity
Instrumen keuangan dan ekuitas yang Debt and equity instruments issued by the
diterbitkan oleh Kelompok Usaha diklasifikasikan Group are classified as either financial liabilities
sebagai liabilitas keuangan atau ekuitas sesuai or as equity in accordance with the substance of
dengan substansi perjanjian kontraktual dan the contractual arrangements entered into and
definisi liabilitas keuangan dan instrumen the definitions of a financial liability and an
ekuitas. equity instrument.
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Liabilitas keuangan diklasifikasikan sebagai Financial liabilities are classified as financial
liabilitas keuangan yang diukur pada nilai wajar liabilities at fair value through profit or loss or
melalui laba rugi atau liabilitas keuangan pada financial liabilities at amortized cost. The Group
biaya perolehan diamortisasi. Kelompok Usaha determines the classification of its financial
menentukan klasifikasi liabilitas keuangan liabilities at initial recognition.
mereka pada saat pengakuan awal.
30
Page 346
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Liabilitas Keuangan dan Instrumen Ekuitas Financial Liabilities and Equity Instruments
(lanjutan) (continued)
Liabilitas keuangan Financial liabilities
Pengakuan dan Pengukuran Awal (lanjutan) Initial Recognition and Measurement (continued)
Liabilitas keuangan awalnya diukur sebesar nilai Financial liabilities are initially measured at fair
wajarnya. Biaya transaksi yang dapat value. Transaction costs that are directly
diatribusikan secara langsung dengan perolehan attributable to the acquisition of financial
liabilitas keuangan (selain liabilitas keuangan liabilities (other than financial liabilities at fair
yang diukur pada nilai wajar melalui laba rugi) value through profit or loss) are added to or
ditambahkan atau dikurangkan dari nilai wajar deducted from the fair value of the financial
liabilitas keuangan, yang sesuai, pada liabilities, as appropriate, on initial recognition.
pengakuan awal. Biaya transaksi yang dapat Transaction costs directly attributable to the
diatribusikan secara langsung dengan perolehan acquisition of financial liabilities at fair value
liabilitas keuangan yang diukur pada nilai wajar through profit or loss are recognized immediately
melalui laba rugi langsung diakui dalam laba in profit or loss.
rugi.
Liabilitas keuangan Kelompok Usaha terdiri dari The Group’s financial liabilities consist of short-
utang bank jangka pendek, utang usaha, utang term bank loans, trade payables, other payables,
lain-lain, beban akrual, liabilitas imbalan kerja accrued expenses, short-term employee benefits
karyawan jangka pendek, utang bank jangka liabilities, long-term bank loans, finance lease
panjang, utang sewa pembiayaan, dan utang payables, and bond payables classified as
obligasi diklasifikasikan sebagai liabilitas financial liabilities at amortized cost. The Group
keuangan yang diukur dengan biaya has no financial liabilities at fair value through
diamortisasi. Kelompok Usaha tidak memiliki profit or loss.
liabilitas keuangan yang diukur pada nilai wajar
melalui laba rugi.
Pengukuran Selanjutnya Subsequent Measurement
Setelah pengakuan awal, liabilitas keuangan After initial recognition, interest-bearing financial
yang dikenakan bunga diukur pada biaya liabilities are subsequently measured at
perolehan diamortisasi dengan menggunakan amortized cost using the Effective Interest Rate
metode Suku Bunga Efektif (SBE). (EIR) method.
Pada tanggal pelaporan, akrual beban bunga At the reporting dates, accrued interest expenses
dicatat secara terpisah dari pokok pinjaman is recorded separately from the associated
terkait dalam bagian liabilitas lancar. Keuntungan borrowings within the current liabilities section.
atau kerugian harus diakui dalam laba rugi ketika Gains and losses are recognized in profit or loss
liabilitas tersebut dihentikan pengakuannya serta when the liabilities are derecognized as well as
melalui proses amortisasi SBE. through the EIR amortization process.
Biaya perolehan diamortisasi dihitung dengan Amortized cost is calculated by taking into
mempertimbangkan diskonto atau premium atas account any discount or premium on acquisition
perolehan dan komisi atau biaya yang and fee or costs that are an integral part of the
merupakan bagian tidak terpisahkan dari SBE. EIR. The EIR amortization is included in finance
Amortisasi SBE dicatat sebagai beban expenses in profit or loss.
pembiayaan dalam laba rugi.
31
Page 347
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Liabilitas Keuangan (lanjutan) Financial Liabilities (continued)
Penghentian Pengakuan Derecognition
Suatu liabilitas keuangan dihentikan A financial liability is derecognized when
pengakuannya ketika kewajiban yang the obligation under the liability is discharged or
ditetapkan dalam kontrak dihentikan atau cancelled or has expired.
dibatalkan atau kadaluarsa.
Ketika liabilitas keuangan awal digantikan When an existing financial liability is replaced by
dengan liabilitas keuangan lain dari pemberi another from the same lender on substantially
pinjaman yang sama dengan ketentuan yang different terms, or the terms of an existing liability
berbeda secara substansial, atau modifikasi are substantially modified, such an exchange or
secara substansial atas liabilitas keuangan modification is treated as a derecognition of the
yang saat ini ada, maka pertukaran atau original liability and the recognition of a new
modifikasi tersebut dicatat sebagai liability, and the difference in the respective
penghapusan liabilitas keuangan awal dan carrying amounts is recognized in profit or loss.
pengakuan liabilitas keuangan baru dan selisih
antara nilai tercatat liabilitas keuangan tersebut
diakui dalam laba rugi.
Reklasifikasi Instrumen Keuangan Reclassification of Financial Instruments
Kelompok Usaha diperkenankan untuk The Group is allowed to reclassify the financial
melakukan reklasifikasi atas aset keuangan assets owned if the Group changes the business
yang dimiliki jika Kelompok Usaha mengubah model for the management of financial assets
model bisnis untuk pengelolaan aset keuangan and the Group is not allowed to reclassify the
dan Kelompok Usaha tidak diperkenankan financial liabilities.
untuk melakukan reklasifikasi atas liabilitas
keuangan.
Perubahan model bisnis sifatnya harus The changes in the business model should
berdampak secara signifikan terhadap kegiatan significantly impact the Group's operational
operasional Kelompok Usaha seperti activities such as acquiring, releasing or ending
memperoleh, melepaskan, atau mengakhiri a line of business. In addition, the Group needs
suatu lini bisnis. Selain itu, Kelompok Usaha to prove the change to external parties.
perlu membuktikan adanya perubahan tersebut
kepada pihak eksternal.
Kelompok Usaha akan mereklasifikasi seluruh The Group will reclassify all financial assets
aset keuangan yang terkena dampak dari impacted by changes in the business model. The
perubahan model bisnis. Perubahan tujuan changes of the Group’s business model must
model bisnis Kelompok Usaha harus have an impact before the reclassification date.
berdampak sebelum tanggal reklasifikasi.
Yang bukan merupakan perubahan model The following are not considered as change in
bisnis adalah: (a) Perubahan intensi berkaitan business model: (a) the change of intention
dengan aset keuangan tertentu (bahkan dalam relates to certain financial assets (even in
situasi perubahan signifikan dalam kondisi situations of significant changes in market
pasar), (b) Hilangnya sementara pasar tertentu conditions), (b) temporary loss of certain markets
untuk aset keuangan, dan (c) Pengalihan aset for financial assets, and (c) the transfer of
keuangan antara bagian dari Kelompok Usaha financial assets between parts of the Group and
dengan model bisnis berbeda. different business models.
32
Page 348
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Saling Hapus Instrumen Keuangan Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are offset
disalinghapuskan dan nilai netonya disajikan and the net amount presented in the statement
dalam laporan posisi keuangan jika Kelompok of financial position when the Group has a legally
Usaha memiliki hak yang dapat dipaksakan enforceable right to set off the recognized
secara hukum untuk melakukan saling hapus amounts; and intends either to settle on a net
atas jumlah yang telah diakui; dan berintensi basis, or to realise the asset and settle the
untuk menyelesaikan secara neto atau untuk liability simultaneously. A right to set-off must be
merealisasikan aset dan menyelesaikan available today rather than being contingent on
liabilitasnya secara simultan. Hak saling hapus a future event and must be exercisable by any of
harus ada pada saat ini daripada bersifat the counterparties, both in the normal course of
kontinjen atas terjadinya suatu peristiwa di business and in the event of default, insolvency,
masa depan dan harus dieksekusi oleh pihak or bankruptcy.
lawan, baik dalam situasi bisnis normal dan
dalam peristiwa gagal bayar, peristiwa
kepailitan, atau kebangkrutan.
Pengukuran Nilai Wajar Fair Value Measurement
Kelompok Usaha mengukur pada pengakuan The Group initially measures financial
awal instrumen keuangan pada nilai wajar, dan instruments at fair value, and assets and
aset dan liabilitas yang diakuisisi pada liabilities of the acquirees upon business
kombinasi bisnis. Kelompok Usaha juga combinations. It also measures certain
mengukur jumlah terpulihkan dari UPK tertentu recoverable amounts of the CGU using fair value
berdasarkan nilai wajar dikurangi biaya less cost of disposal (“FVLCD”).
pelepasan.
Nilai wajar adalah harga yang akan diterima dari Fair value is the price that would be received to
menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas orderly transaction between market participants
dalam transaksi teratur antara pelaku pasar at the measurement date. The fair value
pada tanggal pengukuran. Pengukuran nilai measurement is based on the presumption that
wajar mengasumsikan bahwa transaksi untuk the transaction to sell the asset or transfer the
menjual aset atau mengalihkan liabilitas terjadi: liability takes place either:
i. di pasar utama untuk aset atau liabilitas i. in the principal market for the asset or
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 atau most advantageous market for the asset or
liabilitas tersebut. liability.
Pasar utama atau pasar yang paling The principal or the most advantageous market
menguntungkan tersebut harus dapat diakses must be accessible to by the Group.
oleh Kelompok Usaha.
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 or
atau liabilitas tersebut, dengan asumsi bahwa liability, assuming that market participants act in
pelaku pasar bertindak dalam kepentingan their economic best interest.
ekonomi terbaiknya.
33
Page 349
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
h. Kas dan setara kas h. Cash and cash equivalents
Kas dan setara kas terdiri dari kas dan bank Cash and cash equivalents consist of cash on
serta deposito berjangka dengan jatuh tempo hand and in banks, and short-term deposits
kurang dari tiga (3) bulan dan tidak digunakan with maturities within three (3) months or less
sebagai jaminan atas pinjaman dan tidak and not pledged as collateral and are not
dibatasi penggunaannya. Untuk kepentingan restricted. For the purpose of the consolidated
laporan arus kas konsolidasian, kas dan setara statements of cash flows, cash and cash
kas terdiri dari kas dan bank dan deposito equivalents consist of cash on hand and in
berjangka sebagaimana didefinisikan di atas. banks and short-term deposits as defined
above.
Kas yang dibatasi penggunaannya disajikan Restricted cash are presented separately from
secara terpisah dari kas dan setara kas. cash and cash equivalents.
i. Persediaan i. Inventories
Persediaan diakui sebesar nilai yang lebih Inventories are stated at the lower of cost or net
rendah antara biaya perolehan atau nilai realizable value. Cost is determined on the
realisasi neto. Biaya perolehan persediaan average cost method and comprises all costs of
ditentukan dengan menggunakan metode biaya purchase, costs of conversion and other costs
rata-rata yang meliputi seluruh biaya-biaya incurred in bringing the inventory to its present
yang terjadi untuk memperoleh persediaan location and condition. Net realizable value is
tersebut sampai ke lokasi dan kondisinya saat the estimated selling price in the ordinary
ini. Nilai realisasi neto persediaan adalah course of business, less estimated costs of
estimasi harga jual dalam kegiatan usaha biasa completion and the estimated costs to sale.
dikurangi estimasi biaya penyelesaian dan
estimasi biaya untuk menjual.
j. Aset biologis j. Biological assets
Aset biologis terkait dengan hasil pertanian Biological assets relate to agricultural produce
yang tumbuh pada tanaman produktif yang growing on bearer plants which is referred to as
disebut sebagai Tandan Buah Segar ("TBS") Fresh Fruit Bunches (“FFB”) and are stated at
dan dinyatakan dengan nilai wajar setelah fair value less costs to sell. Gains or losses
dikurangi biaya untuk menjual. Keuntungan arising from the changes in fair value less
atau kerugian yang timbul dari perubahan estimated costs to sell of FFB at each reporting
dalam nilai wajar setelah dikurangi dengan date are recognized in profit or loss for the
taksiran biaya untuk menjual TBS pada setiap period in which they arise.
tanggal pelaporan diakui dalam laba rugi untuk
periode saat terjadinya.
Nilai wajar aset biologis diperkirakan dengan The fair value of biological assets is estimated
mengacu pada jumlah panen yang by reference to the projected harvest quantities
diproyeksikan dan harga pasar TBS pada and market price of FFB as at the reporting
tanggal pelaporan, setelah dikurangi biaya date, net of transportation, harvesting costs and
transportasi, panen dan perkiraan biaya untuk estimated cost to sell.
menjual.
34
Page 350
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap dan tanaman produktif k. Fixed assets and bearer plants
Tanaman produktif Bearer plants
Tanaman produktif dikelompokkan menjadi Bearer plants are classified as immature
tanaman belum menghasilkan dan tanaman plantations and mature plantations.
menghasilkan.
Tanaman belum menghasilkan Immature plantations
Seluruh biaya yang berhubungan dengan All costs relating to the development of the oil
pengembangan perkebunan kelapa sawit milik palm plantations for the Company’s own
Perseroan (perkebunan) termasuk alokasi operations (plantations) together with a portion
biaya tidak langsung, yang meliputi biaya umum of indirect overheads, including general and
dan administrasi untuk pengembangan administrative expenses and borrowing costs
tanaman belum menghasilkan, serta biaya incurred in relation to loans used in financing for
pinjaman sehubungan dengan pinjaman yang development of immature plantations are
digunakan untuk membiayai pengembangan capitalized until commercial production is
perkebunan dikapitalisasi sampai produksi achieved. These costs will be transferred to
komersial telah dicapai. Biaya-biaya tersebut mature plantations starting from the
akan dipindahkan ke tanaman menghasilkan commencement of commercial production.
sejak produksi komersial dimulai.
Tanaman menghasilkan Mature plantations
Secara umum, tanaman kelapa sawit In general, an palm oil plantation takes about
memerlukan jangka waktu sekitar 3 sampai 4 3 to 4 years to reach maturity from the time
tahun sejak penanaman bibit di area seedling is planted into the field. Actual time to
perkebunan untuk menjadi tanaman maturity is dependent upon vegetative growth
menghasilkan. Jangka waktu untuk menjadi and is assessed by management.
tanaman menghasilkan tergantung pada tingkat
pertumbuhan tanaman dan penilaian
manajemen.
Tanaman menghasilkan dicatat sebesar biaya Mature plantations are stated at cost and are
perolehan dan diamortisasi selama dua puluh amortized over the twenty (20) years starting
(20) tahun terhitung sejak produksi komersial from the commencement of commercial
dimulai. production.
Aset tetap Fixed assets
Seluruh aset tetap awalnya diakui sebesar All fixed assets are initially recognized at cost,
biaya perolehan, yang terdiri atas harga which comprises its purchase price and any
perolehan dan biaya-biaya tambahan yang costs directly attributable in bringing the asset
dapat diatribusikan langsung untuk membawa to the location and condition necessary for it to
aset ke lokasi dan kondisi yang diinginkan be capable of operating in the manner intended
supaya aset tersebut siap digunakan sesuai by management.
dengan maksud manajemen.
Setelah pengakuan awal, aset tetap, kecuali Subsequent to initial recognition, fixed assets,
tanah, dinyatakan pada biaya perolehan except for land, are carried at cost less any
dikurangi akumulasi penyusutan dan akumulasi subsequent accumulated depreciation and
rugi penurunan nilai. impairment losses.
35
Page 351
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap dan tanaman produktif (lanjutan) k. Fixed assets and bearer plants (continued)
Aset tetap (lanjutan) Fixed assets (continued)
Biaya perolehan termasuk biaya penggantian Cost includes the cost of replacing part of the
bagian aset tetap saat biaya tersebut terjadi, fixed assets when that cost is incurred, if the
jika memenuhi kriteria pengakuan. Selanjutnya, recognition criteria are met. Likewise, when a
jika dilakukan penggantian yang signifikan, major replacement is performed, its cost is
biaya penggantian itu diakui ke dalam jumlah recognized in the carrying amount of the fixed
tercatat aset tetap sebagai suatu penggantian assets as a replacement if the recognition
jika memenuhi kriteria pengakuan. Semua criteria are satisfied. All other repairs and
biaya pemeliharaan dan perbaikan yang tidak maintenance costs that do not meet the
memenuhi kriteria pengakuan diakui dalam recognition criteria are recognized in the
laporan laba rugi komprehensif konsolidasian. consolidated statement of comprehensive
income.
Tanah dicatat sebesar biaya perolehan dan Land is stated at cost and is not depreciated.
tidak didepresiasi.
Suatu kelompok aset tetap adalah A class of fixed assets is a grouping of asset of
pengelompokan aset-aset yang memiliki sifat a similar nature and use in an entity’s
dan kegunaan yang serupa dalam operasi operations.
entitas.
Penyusutan aset tetap dimulai pada saat aset Depreciation of a fixed asset starts when it is
tersebut siap untuk digunakan sesuai maksud available for use and is computed using the
penggunaannya dan dihitung dengan straight line method based on the estimated
menggunakan metode garis lurus berdasarkan useful lives and depreciation rate of the assets
estimasi umur manfaat ekonomi dan tarif as follows:
depresiasi sebagai berikut:
Estimasi umur
manfaat (tahun)/
Estimated useful Tarif/
lives (years) Rate
Bangunan 10 - 20 5,00% - 10,00% Buildings
Prasarana 10 10,00% Infrastructures
Kendaraan dan alat berat 5 20,00% Vehicles and heavy equipment
Mesin dan peralatan 8 12,50% Machinery and equipment
Perabotan dan perlengkapan kantor 5 20,00% Furniture and fixtures
Aset dalam penyelesaian merupakan Construction in progress represents the
akumulasi biaya bahan dan biaya relevan accumulated costs of materials and other
lainnya sampai dengan tanggal dimana aset relevant costs up to the date when the asset is
tersebut telah selesai dan siap untuk complete and ready for service. These costs
digunakan. Biaya-biaya tersebut direklasifikasi are reclassified to the respective fixed asset
ke aset tetap yang bersangkutan ketika aset accounts when the asset has been made ready
tersebut telah siap dipakai. for use.
36
Page 352
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap dan tanaman produktif (lanjutan) k. Fixed assets and bearer plants (continued)
Aset tetap (lanjutan) Fixed assets (continued)
Aset tetap dihentikan pengakuannya pada saat An item of fixed assets is derecognized upon
dilepaskan atau saat tidak ada manfaat disposal or when no future economic benefits
ekonomis masa depan yang diharapkan dari are expected from its use or disposal. Any gain
penggunaan atau pelepasannya. Keuntungan or loss arising on derecognition of the asset
atau kerugian yang timbul dari penghentian (calculated as the difference between the net
pengakuan aset (dihitung sebagai perbedaan disposal proceeds and the carrying amount of
antara hasil neto pelepasan dan jumlah tercatat the asset) is included as profit or loss in the year
dari aset) dimasukkan dalam laba rugi pada the asset is derecognized.
tahun aset tersebut dihentikan pengakuannya.
Pada setiap akhir tahun buku, nilai residu, umur The asset’s residual values, useful lives and
manfaat dan metode penyusutan ditelaah methods of depreciation are reviewed, and
kembali, dan jika sesuai dengan keadaan, adjusted prospectively if appropriate, at each
disesuaikan secara prospektif. financial year end.
l. Aset tak berwujud l. Intangible assets
Aset tak berwujud yang diperoleh secara Intangible assets acquired separately are
terpisah diukur pada awalnya sebesar biaya measured initially at cost. Following initial
perolehan. Setelah akuisisi awal, aset acquisition, intangible assets are measured at
takberwujud diukur sebesar biaya perolehan cost less any accumulated amortization and
dikurangi akumulasi amortisasi dan akumulasi accumulated impairment losses.
penurunan nilai.
Masa manfaat aset tak berwujud dinilai sebagai The useful lives of intangible assets are
baik terbatas atau tidak terbatas. assessed as either finite or indefinite.
Aset tak berwujud dengan masa manfaat Intangible assets with finite useful lives are
terbatas diamortisasi selama masa manfaat amortized over the estimated useful life and
yang diperkirakan dan dinilai untuk penurunan assessed for impairment whenever there is an
nilai apabila terdapat indikasi bahwa aset tak indication that the intangible asset may be
berwujud mengalami penurunan nilai. Periode impaired. The amortization period and the
amortisasi dan metode amortisasi ditelaah amortization method are reviewed at least at
minimum setiap akhir tahun buku. each financial year-end.
Aset tak berwujud dengan masa manfaat tak Intangible assets with indefinite useful lives are
terbatas tidak diamortisasi, tetapi diuji untuk not amortized, but are tested for impairment
penurunan nilai setiap tahunnya baik secara annually either individually or at the cash
individu maupun di tingkat unit penghasil kas. generating unit level. The assessment of
Penilaian masa manfaat tak terbatas ditinjau indefinite life is reviewed annually to determine
setiap tahun untuk menentukan apakah whether the indefinite life continues to be
penilaian masa manfaat tak terbatas telah supportable. If not, the change in useful life from
sesuai. Jika tidak, perubahan masa manfaat indefinite to finite is made on prospective basis.
dari tak terbatas menjadi terbatas dibuat secara
prospektif.
Amortisasi lisensi perangkat lunak memiliki The amortization of software licenses for
masa manfaat selama 5 tahun didasarkan pada 5 years useful life to perpetuity are based on
berbagai perjanjian kontrak pada pembelian various contractual agreements on the
lisensi perangkat lunak tersebut, dan kontrak purchases of such software licenses, and their
pemeliharaan tahunan mereka. annual maintenance contracts.
37
Page 353
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Biaya pinjaman m. Borrowing costs
Biaya pinjaman yang dapat diatribusikan Borrowing costs that are directly attributable to
langsung dengan perolehan, pembangunan, the acquisition, construction or production of a
atau pembuatan aset kualifikasian qualifying asset are capitalized as part of the
dikapitalisasi sebagai bagian biaya perolehan cost of the related asset. Otherwise, borrowing
aset tersebut. Biaya pinjaman lainnya diakui costs are recognized as expenses when
sebagai beban pada saat terjadi. Biaya incurred. Borrowing costs consist of interests
pinjaman terdiri dari biaya bunga dan biaya and other financing charges that the Group
keuangan lain yang ditanggung Kelompok incurs in connection with the borrowing of
Usaha sehubungan dengan peminjaman dana. funds.
Kapitalisasi biaya pinjaman dimulai pada saat Capitalization of borrowing costs commences
aktivitas yang diperlukan untuk when the activities to prepare the qualifying
mempersiapkan aset agar dapat digunakan asset for its intended use are in progress and
sesuai dengan maksudnya sedang terjadi serta the expenditures for the qualifying assets and
pengeluaran untuk aset kualifikasian dan biaya the borrowing costs have been incurred.
pinjaman telah terjadi. Kapitalisasi biaya Capitalization of borrowing costs ceases when
pinjamannya dihentikan pada saat selesainya substansially all the activities necessary to
secara substansi seluruh aktivitas yang prepare the qualifying assets are substantially
diperlukan untuk mempersiapkan aset completed for their intended use.
kualifikasian agar dapat digunakan sesuai
dengan maksudnya.
n. Piutang plasma n. Plasma receivables
Piutang plasma merupakan biaya-biaya yang Plasma receivables represent cost to develop
dikeluarkan untuk pengembangan perkebunan plasma area, in which these are temporarily
plasma yang untuk sementara dibiayai sendiri funded by the Group while waiting for
oleh Kelompok Usaha sementara menunggu realization of funding from bank.
pendanaan dari bank terealisasi.
o. Penurunan nilai aset non-keuangan o. Impairment of non-financial assets
Pada setiap akhir periode pelaporan, The Group assesses at each annual reporting
Kelompok Usaha menilai apakah terdapat period whether there is an indication that an
indikasi suatu aset mengalami penurunan nilai. asset may be impaired. If any such indication
Jika terdapat indikasi tersebut atau pada saat exists, or when annual impairment testing for an
pengujian tahunan atas penurunan nilai aset asset (i.e., an intangible asset with an indefinite
tertentu (yaitu aset tak berwujud dengan umur useful life, an intangible asset not yet available
manfaat tidak terbatas, aset tak berwujud yang for use, or goodwill acquired in a business
belum dapat digunakan, atau goodwill yang combination) is required, the Group makes an
diperoleh dalam suatu kombinasi bisnis) estimate of the asset’s recoverable amount.
diperlukan, maka Kelompok Usaha membuat
estimasi atas jumlah terpulihkan aset tersebut.
Jumlah terpulihkan suatu aset adalah jumlah An asset’s recoverable amount is the higher of
yang lebih tinggi antara nilai wajar dari aset atau the asset’s or Cash Generating Unit (“CGU”)’s
Unit Penghasil Kas (“UPK”) tersebut dikurangi fair value less costs to sell and its value in use,
biaya untuk menjual, dan nilai pakainya, dan and is determined for an individual asset, unless
nilai tersebut ditentukan untuk aset individual, the asset does not generate cash inflows that
kecuali aset tersebut tidak menghasilkan arus are largely independent of those from other
kas masuk yang sebagian besar independen assets or groups of assets.
dari aset lainnya atau kelompok aset lain.
38
Page 354
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Penurunan nilai aset non-keuangan o. Impairment of non-financial assets
(lanjutan) (continued)
Jika nilai tercatat aset lebih besar dari nilai Where the carrying amount of an asset exceeds
terpulihkannya, maka aset tersebut dianggap its recoverable amount, the asset is considered
mengalami penurunan nilai dan nilai tercatat impaired and is written down to its recoverable
aset tersebut diturunkan menjadi sebesar nilai amount. Impairment losses of continuing
terpulihkan. Kerugian penurunan nilai dari operations, if any, are recognized in profit or
operasi yang berkelanjutan, jika ada, diakui loss in those expense categories consistent
dalam laba rugi sesuai dengan kategori biaya with the function of the impaired asset. In
yang konsisten dengan fungsi dari aset yang assessing the value in use, the estimated net
diturunkan nilainya. Dalam menghitung nilai future cash flows are discounted to their
pakai, estimasi arus kas masa depan neto present value using a pretax discount rate that
didiskontokan ke nilai kini dengan reflects current market assessments of the time
menggunakan tingkat diskonto sebelum pajak value of money and the risks specific to the
yang menggambarkan penilaian pasar kini dari asset.
nilai waktu uang dan risiko spesifik atas aset.
Untuk aset selain goodwill, penilaian dilakukan For assets excluding goodwill, an assessment
pada akhir setiap tanggal pelaporan apakah is made at each reporting dates as to whether
terdapat indikasi bahwa rugi penurunan nilai there is any indication that previously
yang telah diakui dalam periode sebelumnya recognized impairment losses may no longer
mungkin tidak ada lagi atau mungkin telah exist or may have decreased. If such indication
menurun. Jika indikasi dimaksud ditemukan, exists, the recoverable amount is estimated. A
maka entitas mengestimasi jumlah terpulihkan previously recognized impairment loss for an
aset tersebut. Kerugian penurunan nilai yang asset other than goodwill is reversed only if
telah diakui dalam periode sebelumnya untuk there has been a change in the assumptions
aset selain goodwill dibalik hanya jika terdapat used to determine the asset’s recoverable
perubahan asumsi-asumsi yang digunakan amount since the last impairment loss was
untuk menentukan jumlah terpulihkan aset recognized. If that is the case, the carrying
tersebut sejak rugi penurunan nilai terakhir amount of the asset is increased to its
diakui. Dalam hal ini, jumlah tercatat aset recoverable amount.
dinaikkan ke jumlah terpulihkannya.
Pembalikan tersebut dibatasi sehingga jumlah The reversal is limited so that the carrying
tercatat aset tidak melebihi jumlah amount of the assets does not exceed its
terpulihkannya maupun jumlah tercatat, neto recoverable amount, nor exceed the carrying
setelah penyusutan, seandainya tidak ada rugi amount that would have been determined, net
penurunan nilai yang telah diakui untuk aset of depreciation, had no impairment loss been
tersebut pada tahun sebelumnya. recognized for the asset in prior year.
Pembalikan rugi penurunan nilai diakui dalam Reversal of an impairment loss is recognized in
laba rugi. Setelah pembalikan tersebut, profit or loss. After such a reversal, the
penyusutan aset tersebut disesuaikan di depreciation charge on the said asset is
periode mendatang untuk mengalokasikan adjusted in future periods to allocate the asset’s
jumlah tercatat aset yang direvisi, dikurangi nilai revised carrying amount, less any residual
sisanya, dengan dasar yang sistematis selama value, on a systematic basis over its remaining
sisa umur manfaatnya. useful life.
p. Sewa p. Lease
Kelompok Usaha menerapkan PSAK No. 116 The Group has adopted PSAK No. 116, which
yang mensyaratkan pengakuan liabilitas sewa sets the requirement for recognition of lease
sehubungan dengan sewa yang sebelumnya liabilities in relation to leases which had
diklasifikasikan sebagai 'sewa operasi'. previously been classified as 'operating leases'.
39
Page 355
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Sewa (lanjutan) p. Lease (continued)
Pada tanggal permulaan kontrak, Kelompok At the inception of a contract, the Group
Usaha menilai apakah kontrak merupakan, atau assesses whether the contract is, or contains, a
mengandung, sewa. Suatu kontrak merupakan lease. A contract is or contains a lease if the
atau mengandung sewa jika kontrak tersebut contract conveys the right to control the use of an
memberikan hak untuk mengendalikan identified asset for a period of time in exchange
penggunaan aset identifikasian selama suatu for consideration.
jangka waktu untuk dipertukarkan dengan
imbalan.
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right
untuk mengendalikan penggunaan aset to control the use of an identified asset, the Group
identifikasian, Kelompok Usaha considers whether:
mempertimbangkan apakah:
- Kelompok Usaha memiliki hak untuk - The Group has the right to obtain
mendapatkan secara subtansial seluruh substantially all the economic benefits from
manfaat ekonomi dari penggunaan aset use of the asset throughout the period of
identifikasian; dan use; and
- Kelompok Usaha memiliki hak untuk - The Group has the right to direct the use of
mengarahkan penggunaan aset the asset. The Group has this right when it
identifikasian. Kelompok Usaha memiliki has the decision-making rights that are the
hak ini ketika Kelompok Usaha memiliki hak most relevant to changing the determination
untuk pengambilan keputusan yang relevan of how and for what purpose the asset is
tentang penentuan bagaimana dan untuk used and:
tujuan apa aset digunakan telah ditentukan
sebelumnya dan:
1. Kelompok Usaha memiliki hak untuk 1. The Group has the right to operate the
mengoperasikan aset; atau asset; or
2. Kelompok Usaha telah mendesain aset 2. The Group has designed the asset in a
dengan cara menetapkan sebelumnya way that predetermines how and for what
bagaimana dan untuk tujuan apa aset purpose it will be used.
akan digunakan selama periode
penggunaan.
Pada tanggal insepsi atau pada penilaian At the inception date or on reassessment of a
kembali atas kontrak yang mengandung contract that contains a lease component, the
sebuah komponen sewa, Kelompok Usaha Group allocates the consideration in the contract
mengalokasikan imbalan dalam kontrak ke to each lease component on the basis of the
masing-masing komponen sewa berdasarkan relative stand-alone prices and the aggregate
harga tersendiri relatif dari komponen sewa dan stand-alone price of the non-lease components.
harga tersendiri agregat dari komponen
nonsewa.
40
Page 356
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Sewa (lanjutan) p. Lease (continued)
Pada tanggal permulaan sewa, Kelompok The Group recognises a right-of-use asset and a
Usaha mengakui aset hak-guna dan liabilitas lease liability at the lease commencement date.
sewa. Aset hak guna diukur pada biaya The right-of-use asset is initially measured at
perolehan, dimana meliputi jumlah pengukuran cost, which comprises the initial amount of the
awal liabilitas sewa yang disesuaikan dengan lease liability adjusted for any lease payment
pembayaran sewa yang dilakukan pada atau made at or before the commencement date, plus
sebelum tanggal permulaan, ditambah dengan any initial direct cost incurred and an estimate of
biaya langsung awal yang dikeluarkan dan costs to dismantle and remove the underlying
estimasi biaya yang akan dikeluarkan untuk asset or to restore the underlying asset to the
membongkar dan memindahkan aset pendasar condition required by the terms and conditions of
atau untuk merestorasi aset pendasar ke the lease, less any lease incentives received.
kondisi yang disyaratkan dan ketentuan sewa,
dikurangi dengan insentif sewa yang diterima.
Aset hak guna kemudian disusutkan The right-of-use asset is subsequently
menggunakan metode garis lurus dari tanggal depreciated using the straight-line method from
permulaan hingga tanggal yang lebih awal the commencement date to the earlier of the end
antara akhir umur manfaat aset hak-guna atau of the useful life of the right-of-use asset or the
akhir masa sewa. end of the lease term.
Liabilitas sewa diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa yang belum dibayar pada present value of the lease payments that are not
tanggal permulaan, didiskontokan dengan paid at the commencement date, discounted
menggunakan suku bunga implisit dalam sewa using the interest rate implicit in the lease or, if
atau jika suku bunga tersebut tidak dapat that rate cannot be readily determined, using the
ditentukan, maka menggunakan suku bunga incremental borrowing rate. Generally, the Group
pinjaman inkremental. Pada umumnya, uses its incremental borrowing rate as the
Kelompok Usaha menggunakan suku bunga discount rate.
pinjaman inkremental sebagai tingkat bunga
diskonto.
Pembayaran sewa yang termasuk dalam Lease payments included in the measurement of
pengukuran liabilitas sewa meliputi the lease liability comprise fixed payments,
pembayaran tetap, termasuk pembayaran tetap including in-substance fixed payments less any
secara substansi dikurangi dengan piutang lease incentive receivable.
insentif sewa.
Setiap pembayaran sewa dialokasikan sebagai Each lease payment is allocated between finance
beban keuangan dan pengurangan liabilitas charges and reduction of the lease liability so as to
sehingga menghasilkan tingkat suku bunga achieve a constant rate on the finance balance
yang konstan atas saldo liabilitas yang tersisa. outstanding.
Pembayaran yang terkait dengan sewa guna Payments associated with short-term leases and
usaha jangka pendek dan sewa guna aset leases of low-value assets are recognized on a
bernilai rendah diakui berdasarkan basis garis straight-line basis as an expense in the statements
lurus sebagai beban dalam laporan laba rugi. of profit or loss. Short-term leases are leases with
Sewa jangka pendek adalah sewa dengan a lease term up to 12 months.
jangka waktu sewa hingga 12 bulan.
41
Page 357
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Pajak penghasilan badan q. Corporate income tax
Pajak Final Final Tax
Peraturan perpajakan di Indonesia mengatur Tax regulation in Indonesia determined that
beberapa jenis penghasilan dikenakan pajak certain taxable income is subject to final tax.
yang bersifat final. Pajak final yang dikenakan Final tax applied to the gross value of
atas nilai bruto transaksi tetap dikenakan transaction is applied even when the parties
walaupun atas transaksi tersebut pelaku carrying the transaction recognize losses.
transaksi mengalami kerugian.
Pajak final tidak termasuk dalam lingkup yang Final tax is no longer governed by
diatur oleh PSAK No. 212. Oleh karena itu, PSAK No. 212. Therefore, the Group has
Kelompok Usaha memutuskan untuk decided to present all of the final tax arising
menyajikan beban pajak final sehubungan from land rent revenue and interest income
dengan penghasilan sewa tanah dan from banks as separate line item.
pendapatan bunga dari bank sebagai pos
tersendiri.
Perbedaan antara nilai tercatat dari aset The difference between the carrying amount
revaluasian dan dasar pengenaan pajak of a revalued asset and its tax base is a
merupakan perbedaan termporer sehingga temporary difference and gives rise to a
menimbulkan liabilitas atau aset pajak deferred tax liability or asset, except for
tangguhan, kecuali untuk aset tertentu seperti certain asset such as land, which realization
tanah yang pada saat realisasinya dikenakan is taxed with final tax on gross value of
pajak final yang dikenakan atas nilai bruto transaction.
transaksi.
Pajak Kini Current Tax
Aset dan liabilitas pajak kini untuk tahun Current income tax assets and liabilities for
berjalan diukur sebesar jumlah yang the current period are measured at the
diharapkan dapat direstitusi dari atau amount expected to be recovered from or
dibayarkan kepada otoritas perpajakan. paid to the taxation authority.
Beban pajak kini ditentukan berdasarkan laba Current tax expense is determined based on
kena pajak tahun berjalan yang dihitung the taxable profit for the year computed using
berdasarkan tarif pajak yang berlaku. the prevailing tax rates.
Kekurangan/kelebihan pembayaran pajak Underpayment/overpayment of income tax is
penghasilan dicatat sebagai bagian dari presented as part of “Tax Expense - Current”
“Beban Pajak Kini” dalam laporan laba rugi dan in the consolidated statements of profit or loss
penghasilan komprehensif lain konsolidasian. and other comprehensive income. The Group
Kelompok Usaha juga menyajikan also presented interest/penalty, if any, as part
bunga/denda, jika ada, sebagai bagian dari of “Tax Expense - Current”.
“Beban Pajak Kini”.
Koreksi terhadap liabilitas perpajakan diakui Amendments to tax obligations are recorded
pada saat surat ketetapan pajak diterima atau, when a tax assessment letter is received or,
jika diajukan keberatan, pada saat keputusan if appealed against, when the result of the
atas keberatan ditetapkan. appeal is determined.
42
Page 358
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Pajak penghasilan badan (lanjutan) q. Corporate income tax (continued)
Pajak Tangguhan Deferred Tax
Aset dan liabilitas pajak tangguhan diakui Deferred tax assets and liabilities are
menggunakan metode liabilitas atas recognized using the liability method for the
konsekuensi pajak pada masa mendatang future tax consequences attributable to
yang timbul dari perbedaan jumlah tercatat differences between the carrying amounts of
aset dan liabilitas menurut laporan keuangan existing assets and liabilities in the
konsolidasian dengan dasar pengenaan pajak consolidated financial statements and their
aset dan liabilitas pada setiap tanggal respective tax bases at each reporting date.
pelaporan. Liabilitas pajak tangguhan diakui Deferred tax liabilities are recognized for all
untuk semua perbedaan temporer kena pajak taxable temporary differences and deferred
dan aset pajak tangguhan diakui untuk tax assets are recognized for deductible
perbedaan temporer yang boleh dikurangkan temporary differences and accumulated fiscal
dan akumulasi rugi fiskal, sepanjang besar losses to the extent that it is probable that
kemungkinan perbedaan temporer yang boleh taxable profit will be available in future years
dikurangkan dan akumulasi rugi fiskal tersebut against which the deductible temporary
dapat dimanfaatkan untuk mengurangi laba differences and accumulated fiscal losses can
kena pajak pada masa depan. be utilized.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of a deferred tax asset is
ulang pada akhir setiap periode pelaporan dan reviewed at the end of each reporting period
diturunkan apabila laba fiskal mungkin tidak and reduced to the extent that it is no longer
memadai untuk mengkompensasi sebagian probable that sufficient taxable profit will be
atau semua manfaat aset pajak tangguhan available to allow the benefit of part or all of
tersebut. Pada akhir setiap periode pelaporan, that deferred tax asset to be utilized. At the end
Kelompok Usaha menilai kembali aset pajak of each reporting period, the Group
tangguhan yang tidak diakui. Kelompok Usaha reassesses unrecognized deferred tax assets.
mengakui aset pajak tangguhan yang The Group recognizes a previously
sebelumnya tidak diakui apabila besar unrecognized deferred tax assets to the extent
kemungkinan bahwa laba fiskal pada masa that it has become probable that future taxable
depan akan tersedia untuk pemulihannya. profit will allow the deferred tax assets to be
recovered.
Pajak tangguhan dihitung dengan Deferred tax is calculated at the tax rates that
menggunakan tarif pajak yang berlaku atau have been enacted or substantively enacted at
secara substansial telah berlaku pada tanggal the reporting date. Changes in the carrying
pelaporan. Perubahan nilai tercatat aset dan amount of deferred tax assets and liabilities
liabilitas pajak tangguhan yang disebabkan due to a change in tax rates are charged to
oleh perubahan tarif pajak dibebankan pada current period operations, except to the extent
usaha periode berjalan, kecuali untuk that they relate to items previously charged or
transaksi-transaksi yang sebelumnya telah credited to equity.
langsung dibebankan atau dikreditkan ke
ekuitas.
Aset dan liabilitas pajak tangguhan disajikan Deferred tax assets and liabilities are offset in
secara saling hapus dalam laporan posisi the consolidated statements of financial
keuangan konsolidasian, kecuali aset dan position, except if they are for different legal
liabilitas pajak tangguhan untuk entitas yang entities, consistent with the presentation of
berbeda, sesuai dengan penyajian aset dan current tax assets and liabilities.
liabilitas pajak kini.
43
Page 359
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN 2. SUMMARY OF MATERIAL ACCOUNTING
AKUNTANSI YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Pajak penghasilan badan (lanjutan) q. Corporate income tax (continued)
Pajak Penghasilan Pilar Dua Pillar Two Income Taxes
Sebagai tanggapan terhadap penerapan In response to the implementation of the
kerangka Pilar Dua Organisasi untuk Kerja Organisation for Economic Co-operation and
Sama dan Pembangunan Ekonomi Development (“OECD”) Pillar Two framework,
(Organisation for Economic Co-operation and on December 31, 2024, Indonesian
Development atau "OECD"), pada tanggal 31 Government implemented Pillar Two
Desember 2024, Pemerintah Indonesia framework through Ministry of Finance
menerapkan kerangka Pilar Dua melalui Regulation No. 136/2024 (PMK 136/2024).
Peraturan Menteri Keuangan No. 136/2024 The Pillar Two model rules as implemented
(PMK 136/2024). Aturan model Pilar Dua under PMK 136/2024 will take effect for fiscal
sebagaimana diterapkan dalam PMK years beginning on or after January 1, 2025.
136/2024 akan berlaku untuk tahun fiskal yang For the year ended December 31, 2024, the
dimulai pada atau setelah tanggal 1 Januari Group has applied amendments to PSAK 212:
2025. Untuk tahun yang berakhir pada 31 Income Taxes, which provide mandatory
Desember 2024, Kelompok Usaha telah temporary exception from recognizing or
menerapkan amandemen PSAK 212: Pajak disclosing deferred taxes related to Pillar Two.
Penghasilan, yang memberikan pengecualian
wajib sementara dari pengakuan atau
pengungkapan pajak tangguhan terkait Pilar
Dua
Berbagai negara telah memberlakukan atau Various countries have enacted or intend to
bermaksud memberlakukan undang-undang enact tax legislation to comply with Pillar Two
perpajakan untuk mematuhi aturan model Pilar model rules, including Indonesia. The Group is
Dua, termasuk Indonesia. Kelompok Usaha within the scope of PMK 136/2024, which did
berada dalam lingkup PMK 136/2024, yang not impact to the 2024 consolidated financial
tidak berdampak pada laporan keuangan statements but may impact the Group’s
konsolidasian 2024 tetapi mungkin akan consolidated financial statements from
mempengaruhi laporan keuangan January 1, 2025 onward.
konsolidasian Kelompok Usaha mulai 1
Januari 2025 dan seterusnya.
PMK 136/2024 menerapkan mekanisme PMK 136/2024 applies new taxing
perpajakan baru yang mensyaratkan mechanisms under which a Multinational
Perusahaan Multinasional ("PMN") untuk Enterprises (“MNE”) would pay a top-up tax in
membayar pajak tambahan di suatu yurisdiksi a jurisdiction whenever the effective tax rate,
ketika tarif pajak efektif, yang ditentukan determined on a jurisdictional basis under the
berdasarkan yurisdiksi menurut aturan Pilar Pillar Two rules is below a 15% minimum rate.
Dua, lebih rendah dari tarif minimum 15%. PMK 136/2024 sets out the mechanics for
PMK 136/2024 menetapkan mekanisme untuk determining which entities in an MNE Group
menentukan entitas-entitas mana dalam Grup should apply the top-up tax and the portion of
PMN yang harus menerapkan pajak tambahan such tax that is charged to each relevant entity.
tersebut dan porsi pajak yang dibebankan
kepada setiap entitas terkait.
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2024, the
31 Desember 2024, Kelompok Usaha telah Group has applied amendment to PSAK 212:
menerapkan amandemen PSAK 212: Pajak Income Taxes, which provides mandatory
Penghasilan, yang memberikan pengecualian temporary exception from recognizing or
wajib sementara dari pengakuan atau disclosing deferred taxes related to Pillar Two
pengungkapan pajak tangguhan terkait aturan rules such that there is no impact to the 2024
Pilar Dua sehingga tidak ada dampak terhadap consolidated financial statements.
Laporan Keuangan Konsolidasian 2024.
44
Page 360
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN 2. SUMMARY OF MATERIAL ACCOUNTING
AKUNTANSI YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Pajak penghasilan badan (lanjutan) q. Corporate income tax (continued)
Pajak Penghasilan Pilar Dua (lanjutan) Pillar Two Income Taxes (continued)
Dampak masa depan dari aturan Pilar Dua The future impact of Pillar Two rules for the
untuk Kelompok Usaha masih dalam tahap Group is still being estimated.
estimasi.
Aturan model Pilar Dua adalah kompleks dan The Pillar Two model rules are complex and
Kelompok Usaha sedang dalam proses untuk the Group is still in the process of assessing
mengestimasi dampak potensialnya terhadap potential impact to the consolidated financial
laporan keuangan konsolidasian, jika ada. statements, if any. Based on currently
Berdasarkan informasi yang tersedia saat ini, available information, the Group does not
Kelompok Usaha tidak mengharapkan adanya expect any material impact to the consolidated
dampak material terhadap laporan keuangan financial statements.
konsolidasian.
r. Provisi r. Provision
Provisi diakui jika Kelompok Usaha memiliki Provisions are recognized when the Group has
liabilitas kini (baik bersifat hukum maupun a present obligation (legal or constructive)
bersifat konstruktif) yang akibat peristiwa masa where, as a result of a past event, it is probable
lalu besar kemungkinannya penyelesaian that an outflow of resources embodying
liabilitas tersebut mengakibatkan arus keluar economic benefits will be required to settle the
sumber daya yang mengandung manfaat obligation and a reliable estimate can be made
ekonomi dan estimasi yang andal mengenai of the amount of the obligation.
jumlah liabilitas tersebut dibuat.
Provisi ditelaah pada setiap akhir periode Provisions are reviewed at each reporting date
pelaporan dan disesuaikan untuk mencerminkan and adjusted to reflect the current best estimate.
estimasi kini terbaik. Jika tidak terdapat If it is no longer probable that an outflow of
kemungkinan arus keluar sumber daya yang resources embodying economic benefits will be
mengandung manfaat ekonomi untuk required to settle the obligation, the provision is
menyelesaikan liabilitas tersebut, provisi reversed.
dibatalkan.
s. Liabilitas imbalan kerja karyawan s. Employee benefits liabilities
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek adalah imbalan Short-term employee benefits are employee
kerja yang jatuh tempo dalam jangka waktu dua benefit which are due for payment within twelve
belas bulan setelah akhir periode pelaporan dan months after the end of reporting period and
diakui pada saat pekerja telah memberikan jasa recognized when the employees have rendered
kerjanya. their service.
Imbalan kerja jangka panjang Long-term employee benefits
Kelompok usaha mencatat liabilitas imbalan The Group recognizes long-term employee
kerja karyawan jangka panjang untuk benefits liabilities in order to meet and cover the
memenuhi dan menutup imbalan minimum minimum benefits required to be paid to the
yang harus dibayar kepada karyawan sesuai qualified employees under the Indonesian Law
dengan Undang-undang No. 6 tahun 2023 No. 6 year 2023 (“UUCK”) and the Company’s
(“UUCK”) dan Peraturan Perusahaan Requlation (PP)/Collective Labor Agreement
(PP)/Peraturan Kerja Bersama (PKB). Liabilitas (PKB). The liabilities are estimated using
tersebut diestimasi dengan menggunakan actuarial calculations using the “Projected Unit
perhitungan aktuarial dengan metode Credit” method.
“Projected Unit Credit”.
45
Page 361
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Liabilitas imbalan kerja karyawan (lanjutan) s. Employee benefits liabilities (continued)
Imbalan kerja jangka panjang (lanjutan) Long-term employee benefits (continued)
Kelompok Usaha mengakui keseluruhan The Group recognizes all actuarial gains and
keuntungan atau kerugian aktuaria sebagai losses as other reserves (other comprehensive
bagian dari cadangan lainnya (metode income method) in the period in which they
penghasilan komprehensif lain) di dalam arise. Past service costs are directly charged to
periode terjadinya. Biaya jasa lalu diakui profit or loss.
seketika di dalam laba rugi.
Kelompok Usaha mengakui laba atau rugi dari The Group recognizes gains or losses on the
kurtailmen pada saat kurtailmen terjadi, yaitu curtailment when the curtailment occurs, that is
apabila terdapat komitmen untuk melakukan when there is a commitment to make a material
pengurangan material terhadap jumlah reduction in the number of employees covered
karyawan yang ditanggung oleh suatu program by a plan or when there is an amendment of the
atau apabila terdapat perubahan terhadap defined benefit plan terms such that a material
ketentuan-ketentuan pada suatu program element of future services to be provided by
imbalan pasti, dimana bagian yang material current employees will no longer qualify for
untuk jasa yang diberikan oleh karyawan pada benefits or will qualify only for reduced benefits.
masa depan tidak lagi memberikan suatu The gain or loss on settlement recognized when
imbalan, atau memberikan imbalan yang lebih there is a transaction that eliminates all further
rendah. Laba atau rugi penyelesaian diakui legal or constructive obligation for part or all of
apabila terdapat transaksi yang menghapuskan the benefits provided under a defined benefit
semua kewajiban hukum atau konstruktif atas plan. The gain or loss on curtailment comprises
seluruh imbalan dalam program manfaat pasti. any resulting change in present value of the
Keuntungan atau kerugian kurtailmen terdiri obligations and any related actuarial gains and
dari perubahan yang terjadi dalam nilai kini dari losses and past service cost that had not
liabilitas dan keuntungan atau kerugian previously been recognized.
aktuarial dan biaya jasa lalu yang belum diakui
sebelumnya.
t. Pengakuan Pendapatan dan Beban t. Revenue and Expense Recognition
Kelompok Usaha menerapkan PSAK No. 115, The Group implements PSAK No. 115,
“Pendapatan dari Kontrak dengan Pelanggan”, “Revenue from Contracts with Customers”,
yang mensyaratkan pengakuan pendapatan which requires revenue recognition to fulfill 5
untuk memenuhi 5 (lima) langkah analisis (five) steps of assessments as follows:
sebagai berikut:
1. Identifikasi kontrak dengan pelanggan. 1. Identify contracts with customers.
2. Identifikasi kewajiban pelaksanaan dalam 2. Identify the performance obligations in the
kontrak. Kewajiban pelaksanaan contract. Performance obligations are
merupakan janji-janji dalam kontrak untuk promises in a contract to transfer to a
menyerahkan barang atau jasa yang customer goods or services that ate distinct.
memiliki karakteristik berbeda ke
pelanggan.
3. Menetapkan harga transaksi, setelah 3. Determine the transaction price, net of
dikurangi diskon, retur, insentif penjualan discounts, returns, sales incentives and
dan pajak pertambahan nilai, yang berhak value added tax, which an entity expects to
diperoleh suatu entitas sebagai kompensasi be entitled in exchange for transferring the
atas diserahkannya barang atau jasa yang promised goods or services to a customer.
dijanjikan di kontrak.
4. Alokasi harga transaksi ke setiap kewajiban 4. Allocate the transaction price to each
pelaksanaan dengan menggunakan dasar performance obligation on the basis of the
harga jual berdiri sendiri relatif dari setiap relative standalone selling prices of each
barang atau jasa berbeda yang dijanjikan di distinct goods or services promises in the
kontrak. Ketika tidak dapat diamati secara contract. Where these are not directly
langsung, harga jual berdiri sendiri relatif observable, the relative standalone selling
diperkirakan berdasarkan biaya yang price are estimated based on expected cost
diharapkan ditambah marjin. plus margin.
46
Page 362
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN 2. SUMMARY OF MATERIAL ACCOUNTING
AKUNTANSI YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
t. Pengakuan Pendapatan dan Beban t. Revenue and Expense Recognition
(lanjutan) (continued)
Kelompok Usaha menerapkan PSAK No. 115, The Group has adopted PSAK No. 115,
“Pendapatan dari Kontrak dengan Pelanggan”, “Revenue from Contracts with Customers”,
yang mensyaratkan pengakuan pendapatan which requires revenue recognition to fulfill 5
untuk memenuhi 5 (lima) langkah analisis (five) steps of assessments as follows:
sebagai berikut: (lanjutan) (continued)
5. Pengakuan pendapatan ketika kewajiban 5. Recognise revenue when performance
pelaksanaan telah dipenuhi dengan obligation is satisfied by transferring a
menyerahkan barang atau jasa yang promised goods or services to a customer
dijanjikan ke pelanggan (ketika pelanggan (which is when the customer obtains
telah memiliki kendali atas barang atau jasa control of that goods or services).
tersebut).
Untuk penjualan barang, kewajiban For sale of goods, performance obligation is
pelaksanaan umumnya terpenuhi, dan typically satisfied, and revenue is recognized,
pendapatan diakui, pada saat pengendalian when the control of goods has been
atas barang telah berpindah kepada pelanggan transferred to the customer (a point in time).
(pada suatu titik waktu).
Beban Expenses
Beban diakui pada saat terjadinya (dasar Expenses are recognized when they are
akrual). incurred (accrual basis).
u. Transaksi dengan pihak berelasi u. Transaction with related parties
Pihak berelasi didefinisikan sebagai berikut: A related party is defined as follows:
a) Orang atau anggota keluarga terdekat a) A person or a close member of the person’s
mempunyai relasi dengan Kelompok Usaha family is related to the Group if that person:
jika orang tersebut:
i. memiliki pengendalian atau pengendalian i. has control or joint control over the
bersama Perseroan; Company;
ii. memiliki pengaruh signifikan atas ii. has significant influence over the
Perseroan; atau Company; or
iii. personil manajemen kunci Perseroan atau iii. is a member of the key management
entitas induk Perseroan. personnel of the Company or of a parent
of the Company.
b) Suatu entitas berelasi dengan Perseroan b) An entity is related to a reporting entity if any
jika memenuhi salah satu hal berikut: of the following conditions applies:
i. Entitas dan Perseroan adalah anggota i. The entity and the Company are
dari Kelompok Usaha yang sama members of the same group (which
(artinya entitas induk, entitas anak, means that each parent, subsidiary and
dan entitas anak berikutnya terkait fellow subsidiary is related to the others).
dengan entitas lain).
47
Page 363
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN 2. SUMMARY OF MATERIAL ACCOUNTING
AKUNTANSI YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
u. Transaksi dengan pihak berelasi (lanjutan) u. Transaction with related parties (continued)
b) Suatu entitas berelasi dengan Perseroan b) An entity is related to a reporting entity if any
jika memenuhi salah satu hal berikut: of the following conditions applies:
(lanjutan) (continued)
ii. Satu entitas adalah entitas asosiasi atau ii. One entity is an associate or joint venture of
ventura bersama dari entitas lain (atau the other entity (or an associate or joint
entitas asosiasi atau ventura bersama venture of a member of a group of which
yang merupakan anggota suatu the other entity is a member).
Kelompok Usaha, yang mana entitas
lain tersebut adalah anggotanya).
iii. Kedua entitas tersebut adalah ventura iii. Both entities are joint venture of the same
bersama dari pihak ketiga yang sama. third party.
iv. Satu entitas adalah ventura bersama dari iv. One entity is a joint venture of a third entity
entitas ketiga dan entitas yang lain adalah and the other entity is an associate of the
entitas asosiasi dari entitas ketiga. third entity.
v. Entitas tersebut adalah suatu program v. The entity is a post-employment benefit
imbalan pascakerja untuk imbalan kerja plan for the benefit of employees of either
dari salah satu entitas pelapor atau entitas the reporting entity or an entity related to
yang terkait dengan entitas pelapor. Jika the reporting entity. If the reporting entity is
entitas pelapor adalah entitas yang itself such a plan, the sponsoring
menyelenggarakan program tersebut, employers are also related to the reporting
maka entitas sponsor juga berelasi entity.
dengan entitas pelapor.
vi. Entitas yang dikendalikan atau vi. The entity is controlled or jointly controlled
dikendalikan bersama oleh orang yang by a person identified in (a).
diidentifikasikan dalam huruf (a).
vii. Orang yang diidentifikasi dalam huruf (a) vii. A person identified in (a) (i) has significant
(i) memiliki pengaruh signifikan atas influence over the entity or is a member of
entitas atau personil manajemen kunci the key management personnel of the
entitas (atau entitas induk dari entitas). entity (or of a parent of the entity).
Seluruh transaksi yang dilakukan dengan pihak All material transactions and balances with
berelasi telah diungkapkan dalam Catatan 33. related parties are disclosed in Note 33.
Transaksi ini dilakukan berdasarkan The transactions are made based on terms
persyaratan yang disetujui oleh kedua belah agreed by the parties.
pihak.
v. Laba per saham v. Earnings per share
Laba per saham dihitung dengan membagi laba Earnings per share is computed by dividing
tahun berjalan yang dapat diatribusikan kepada income for the year attributable to the equity
pemilik entitas induk dengan rata-rata holders of the parent entity the weighted average
tertimbang jumlah saham yang beredar untuk number of issued and fully paid shares during the
tahun yang bersangkutan. Rata-rata tertimbang year. The weighted average number shares
jumlah saham yang beredar untuk tahun yang outstanding for the years ended December 31,
berakhir pada tanggal 31 Desember 2024, 2024, 2023, and 2022 are 9,525,000,000 shares.
2023, dan 2022 berjumlah 9.525.000.000
lembar saham.
48
Page 364
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN 2. SUMMARY OF MATERIAL ACCOUNTING
AKUNTANSI YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
v. Laba per saham (lanjutan) v. Earnings per share (continued)
Perseroan tidak mempunyai saham biasa yang The Company has no outstanding dilutive
berpotensi untuk bersifat dilutif pada tanggal potential ordinary shares as of December 31,
31 Desember 2024, 2023 dan 2022, dan oleh 2024, 2023, and 2022, and accordingly, no
karenanya, laba per saham dilusian tidak diluted earnings per share is calculated and
dihitung dan disajikan pada laporan laba rugi presented in the consolidated statement of profit
dan komprehensif konsolidasian. or loss and other comprehensive income.
w. Dividen w. Dividend
Pembagian dividen kepada para pemegang Dividend distribution to the Company’s
saham Perseroan diakui sebagai liabilitas shareholders are recognized as a liability in the
dalam laporan keuangan konsolidasian pada consolidated financial statements in which the
saat dividen tersebut disetujui oleh para dividends are approved by the Company’s
pemegang saham Perseroan. shareholders.
Pembagian dividen kepada pemegang saham Dividend distributions to the Company’s
Perseroan diakui sebagai kewajiban shareholders are recognized as a liability based
berdasarkan keputusan Direksi dengan on decision of Directors with the approval from
persetujuan Dewan Komisaris. the Board of Commissioners.
x. Biaya penerbitan emisi saham x. Share issuance costs
Biaya emisi saham disajikan sebagai Share issuance costs are presented as a
pengurang tambahan modal disetor sebagai deduction from the additional paid-in capital in
bagian dari ekuitas pada laporan posisi the equity section in the consolidated
keuangan konsolidasian. statements of financial position.
y. Segmen operasi y. Operating segment
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
(a) yang terlibat dalam aktivitas bisnis yang (a) that engages in business activities from
mana memperoleh pendapatan dan which it may earn revenues and incur
menimbulkan beban (termasuk expenses (including revenues and
pendapatan dan beban terkait dengan expenses related to transactions with other
transaksi dengan komponen lain dari components of the same entity);
entitas yang sama);
(b) hasil operasinya dikaji ulang secara reguler (b) whose operating results are regularly
oleh pengambil keputusan operasional reviewed by the entity’s chief operating
untuk membuat keputusan tentang sumber decision maker to make decisions about
daya yang dialokasikan pada segmen resources to be allocated to the segment
tersebut dan menilai kinerjanya, dan; and assess its performance, and;
(c) tersedia informasi keuangan yang dapat (c) for which discrete financial information is
dipisahkan. available.
49
Page 365
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
y. Segmen operasi (lanjutan) y. Operating segment (continued)
Segmen operasi dapat terlibat dalam aktivitas An operating segment may engage in business
bisnis yang belum menghasilkan pendapatan, activities for which it has yet to earn revenues,
misalnya operasi permulaan dapat menjadi for example, start-up operating may be
segmen operasi sebelum memperoleh operating segments before earning revenues.
pendapatan.
z. Investasi pada entitas asosiasi z. Investments in associated entities
Entitas asosiasi adalah seluruh Perseroan di Associated entities are all entities which the
mana Kelompok Usaha memiliki pengaruh Group has significant influence but not control,
signifikan namun bukan pengendali, biasanya generally accompanying a direct or indirect
melalui kepemilikan hak suara, baik secara shareholding more than 20% of the voting
langsung maupun tidak langsung, lebih dari rights. Investments in associated entities are
20% hak suara. Investasi pada entitas asosiasi accounted for using the equity method of
dicatat dengan metode ekuitas dan pada accounting and are initially recognized at cost.
awalnya diakui sebesar harga perolehan. The Group’s investments in associates includes
Investasi Kelompok Usaha pada entitas goodwill identified on acquisition, net of
asosiasi tersebut termasuk Goodwill yang impairment loss.
diidentifikasi ketika akuisisi, dikurangi rugi
penurunan nilai.
Bagian Kelompok Usaha atas laba atau rugi The Group’s share of their associates post-
entitas asosiasi pasca-akuisisi, diakui dalam acquisition profits or losses is recognized in the
laporan laba rugi dan penghasilan consolidated statement of profit or loss and
komprehensif lain konsolidasian. Bagian atas other comprehensive income and their share of
mutasi penghasilan komprehensif lain pasca- post-acquisition movement in other
akuisisi, diakui didalam penghasilan comprehensive income is recognized as other
komprehensif lain. Mutasi penghasilan comprehensive income. The cumulative post-
komprehensif lain pasca-akuisisi disesuaikan acquisition movements are adjusted against the
terhadap nilai tercatat investasinya. Jika bagian carrying amount of the investment. When the
Kelompok Usaha atas kerugian entitas asosiasi Group’s share of losses in an associate exceed
sama dengan atau melebihi kepentingannya its interest in the associates, the investment is
pada entitas asosiasi, maka investasi reported at zero value.
dilaporkan nihil.
Keuntungan dan kerugian dilusi yang timbul Dilution gains and losses arising on investments
dari investasi pada entitas asosiasi diakui in associates are recognized in the consolidated
dalam laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain konsolidasian. comprehensive income.
Keuntungan yang belum direalisasi atas Unrealized gains on transactions between the
transaksi antara Kelompok Usaha dengan Group and their associates are eliminated to the
entitas asosiasinya dieliminasi sebesar extent of the Group’s interest in the associates.
kepentingan Kelompok Usaha pada entitas Unrealized losses, if any, are also eliminated
asosiasi. Kerugian yang belum direalisasi, jika unless the transaction provides evidence of an
ada, juga dieliminasi kecuali terjadi penurunan impairment of the asset transferred.
nilai atas aset yang dialihkan.
50
Page 366
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
YANG SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian The preparation of the consolidated financial
berdasarkan Standar Akuntansi Keuangan di statements in conformity with Indonesian Financial
Indonesia mewajibkan manajemen untuk membuat Accounting Standards requires management to
estimasi dan asumsi yang mempengaruhi jumlah- make estimations and assumptions that affect
jumlah yang dilaporkan dalam laporan keuangan amounts reported therein. Due to the inherent
konsolidasian. Sehubungan dengan adanya uncertainty in making estimates, actual results
ketidakpastian yang melekat dalam membuat reported in future periods might differ from those
estimasi, hasil sebenarnya yang dilaporkan di masa estimates.
mendatang dapat berbeda dengan jumlah estimasi
yang dibuat.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi in the process of applying the Group’s accounting
Kelompok Usaha yang memiliki pengaruh paling policies that have the most significant effects on the
signifikan atas jumlah yang diakui dalam laporan amounts recognized in the consolidated financial
keuangan konsolidasian: statements:
Sewa Lease
Kelompok Usaha mempunyai perjanjian-perjanjian The Group has entered into lease agreements
sewa dimana Kelompok Usaha bertindak sebagai where the Group acts as a lessee for a certain fixed
lessee untuk beberapa aset tetap tertentu. assets. The Group evaluates whether there are
Kelompok Usaha mengevaluasi apakah terdapat significant risks and rewards of assets transferred
risiko dan manfaat yang signifikan dari aset sewa under PSAK No. 116, "Leases", which requires the
yang dialihkan berdasarkan PSAK No. 116, “Sewa”, Group to make judgments and estimates of the
yang mensyaratkan Kelompok Usaha untuk transfer of risks and rewards incidental to
membuat pertimbangan dan estimasi dari ownership.
pengalihan risiko dan manfaat terkait dengan
kepemilikan aset.
Kelompok Usaha mengadakan perjanjian sewa The Group entered into a lease of certain vehicles
kendaraan dan alat berat tertentu. Kelompok Usaha and heavy equipment. The Group had determined,
telah menentukan, berdasarkan evaluasi atas syarat based on an evaluation of the terms and conditions
dan ketentuan dalam perjanjian, bahwa secara of the agreement, that substantially all the risks and
substansial seluruh risiko dan manfaat yang terkait rewards incidental to ownership of these leased
dengan kepemilikan aset yang disewa dialihkan assets are transferred to the Group, therefore the
kepada Kelompok Usaha sehingga perjanjian sewa lease agreement are recognized as a finance lease.
tersebut diakui sebagai sewa pembiayaan. Further details are disclosed in Note 12.
Penjelasan lebih lanjut diungkapkan dalam
Catatan 12.
Tagihan dan keberatan atas hasil pemeriksaan Claims for tax refund and tax assessments under
Pajak appeal
Berdasarkan peraturan perpajakan yang berlaku Based on tax regulations currently enacted, the
saat ini, manajemen mempertimbangkan apakah management judged if the amounts recorded under
jumlah yang tercatat dalam akun di atas dapat the above account are recoverable and refundable
dipulihkan dan direstitusi oleh Otoritas Pajak. by the Tax Authorities. Further details are disclosed
Penjelasan lebih rinci diungkapkan dalam in Note 19.
Catatan 19.
51
Page 367
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan 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
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
estimasi ketidakpastian lain pada akhir periode other key sources of estimation uncertainty at the
pelaporan yang memiliki risiko signifikan bagi reporting date that have a significant risk of causing
penyesuaian yang material terhadap nilai tercatat a material adjustment to the carrying amounts of
aset dan liabilitas untuk tahun finansial berikutnya, assets and liabilities within the next financial year
diungkapkan di bawah ini. Kelompok Usaha are disclosed below. The Group based its
mendasarkan asumsi dan estimasi pada parameter assumptions and estimates on parameters available
yang tersedia pada saat laporan keuangan when the consolidated financial statements were
konsolidasian disusun. Asumsi dan situasi prepared. Existing assumptions and circumstances
mengenai perkembangan masa depan mungkin about future developments, may change due to
berubah akibat perubahan pasar atau situasi di luar market changes or circumstances arising beyond
kendali Kelompok Usaha. Perubahan tersebut the control of the Group. That changes are reflected
dicerminkan dalam asumsi terkait pada saat in the assumptions as it occur.
terjadinya.
Amortisasi tanaman menghasilkan Amortization of mature plantation
Biaya perolehan tanaman menghasilkan The costs of mature plantation are amortized on a
diamortisasi dengan menggunakan metode garis straight-line basis over their estimated useful lives.
lurus berdasarkan taksiran masa manfaat Management properly estimates the useful lives of
ekonomisnya. Manajemen mengestimasi masa these mature plantation to be 20 years. These are
manfaat ekonomis tanaman menghasilkan selama common life expectancies adopted in the industries
20 tahun, yang merupakan masa manfaat ekonomis where the Group conducts its business. Further
yang secara umum diharapkan dalam industri di details are disclosed in Note 11a.
mana Kelompok Usaha menjalankan usahanya.
Penjelasan lebih rinci diungkapkan dalam
Catatan 11a.
Penyusutan aset tetap dan aset tak berwujud Depreciation of fixed assets and intangible assets
Biaya perolehan aset tetap disusutkan dengan The costs of fixed assets are depreciated on a
menggunakan metode garis lurus berdasarkan straight-line basis over their estimated useful lives.
taksiran masa manfaat ekonomisnya. Manajemen Management properly estimates the useful lives of
mengestimasi masa manfaat ekonomis aset tetap these fixed assets to be within 5 to 20 years. These
antara 5 sampai dengan 20 tahun, yang merupakan are common life expectancies adopted in the
masa manfaat ekonomis yang secara umum industries where the Group conducts its businesses.
diharapkan dalam industri di mana Kelompok Usaha Changes in the expected level of usage and
menjalankan usahanya. Perubahan pemakaian dan technological development could impact the
perkembangan teknologi dapat mempengaruhi economic useful lives and the residual values of
masa manfaat ekonomis dan nilai sisa aset, dan these assets, and therefore future depreciation
karenanya beban penyusutan masa depan mungkin charges could be revised. Further details are
direvisi. Penjelasan lebih rinci diungkapkan dalam disclosed in Notes 11b and 13.
Catatan 11b dan 13.
52
Page 368
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan 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)
Imbalan kerja karyawan Employee benefits
Pengukuran liabilitas imbalan kerja Kelompok The measurement of the Group’s employee benefits
Usaha 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 dan adjustments and changes in actuarial assumptions
perubahan dalam asumsi-asumsi aktuarial diakui are recognized immediately in the consolidated
secara langsung pada laporan posisi keuangan statement of financial position with a corresponding
konsolidasian dengan debit atau kredit ke saldo laba debit or credit to retained earnings through OCI the
melalui PKL dalam periode terjadinya. the period in which they occur.
Sementara Kelompok Usaha berkeyakinan bahwa While the Group believes that its assumptions are
asumsi tersebut adalah wajar dan sesuai, reasonable and appropriate, significant differences
perbedaan signifikan pada hasil aktual atau in the Group’s actual experiences or significant
perubahan signifikan dalam asumsi yang ditetapkan changes in the Group’s assumptions may materially
Kelompok Usaha dapat mempengaruhi secara affect its estimated liabilities for pension and
material liabilitas diestimasi atas pensiun dan employee benefits and net employee benefits
imbalan kerja dan beban imbalan kerja neto. expense.
Nilai tercatat neto liabilitas imbalan kerja Kelompok The net carrying amount of the Group’s employee
Usaha pada tanggal 31 Desember 2024 dan benefits liability as of December 31, 2024 and
Penjelasan lebih rinci atas imbalan kerja further details on employee benefits are disclosed in
diungkapkan dalam Catatan 24. Note 24.
Pajak penghasilan badan Corporate income tax
Pertimbangan signifikan dilakukan dalam Significant judgement is involved in determining
menentukan provisi atas pajak penghasilan badan. provision for corporate income tax. There are certain
Terdapat transaksi dan perhitungan tertentu yang transactions and computation for which the ultimate
penentuan pajak akhirnya adalah tidak pasti tax determination is uncertain during the ordinary
sepanjang kegiatan usaha normal. Kelompok Usaha course of business. The Group recognizes liabilities
mengakui liabilitas atas pajak penghasilan badan for expected corporate income tax issues based on
berdasarkan estimasi apakah akan terdapat estimates of whether additional corporate income
tambahan pajak penghasilan badan. Penjelasan tax will be due. Further details are disclosed in Note
lebih rinci diungkapkan dalam Catatan 19h. 19h.
53
Page 369
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan 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)
Ketidakpastian eksposur pajak Uncertain tax exposure
Dalam keadaan tertentu, Kelompok Usaha mungkin In certain circumstances, the Group may not be able
tidak dapat menentukan jumlah yang tepat atas to determine the exact amount of its current or future
kewajiban pajak sekarang atau akan datang karena tax liabilities due to ongoing investigations by the
investigasi yang masih berlangsung oleh otoritas taxation authority. Uncertainties exist with respect to
perpajakan. Ketidakpastian terjadi karena adanya the interpretation of complex tax regulations and the
interpretasi atas peraturan pajak yang kompleks, amount and timing of future taxable income.
saat pengenaan dan jumlah pendapatan kena pajak
yang akan datang.
Dalam menentukan jumlah yang diakui atas In determining the amount to be recognized in
ketidakpastian kewajiban pajak, Kelompok Usaha respect of an uncertain tax liability, the Group
menerapkan pertimbangan yang sama seperti applies similar considerations as it would use in
dalam menentukan provisi yang diakui sesuai determining the amount of a provision to be
dengan PSAK No. 237, “Provisi, Liabilitas recognized in accordance with PSAK No. 237,
Kontinjensi dan Aset Kontinjensi” dan ISAK No. 123, “Provisions, Contingent Liabilities and Contingent
“Ketidakpastian dalam Perlakuan Pajak Assets” and ISAK No. 123, “Uncertainty over
Penghasilan”. Kelompok Usaha membuat analisa Income Tax Treatments”. The Group makes an
atas semua posisi pajak yang berhubungan dengan analysis of all tax positions related to income taxes
pajak pendapatan untuk menentukan diakui atau to determine whether a tax liability on unrecognized
tidaknya kewajiban pajak atau manfaat pajak yang tax benefit should be recognized.
belum diakui.
Penyisihan atas penurunan nilai piutang Allowance for impairment of accounts receivable
Kelompok Usaha menetapkan estimasi penyisihan The Group estimates impairment allowance for
penurunan nilai piutang usaha menggunakan trade receivables using simplified approach of
pendekatan yang disederhanakan dari Kerugian Expected Credit Loss (ECL). A provision matrix is
Kredit Ekspektasian (KKE). Matriks provisi used to determine ECL for trade and other
digunakan untuk menghitung KKE untuk piutang receivables, where the provision rates are based on
usaha dan lain-lain. Tarif provisi didasarkan pada days past due for groupings of various customer
hari tunggakan untuk pengelompokan berbagai segments that have similar loss patterns.
segmen pelanggan yang memiliki pola kerugian
serupa.
Matriks provisi awalnya didasarkan pada riwayat The provision matrix is initially based on the
tingkat kerugian pelanggan. Kelompok Usaha akan customers historical observed loss rates. The Group
melakukan penyesuaian pengalaman kerugian will adjust the historical observed loss experience
historis dengan informasi berwawasan ke depan. with forward-looking information. For instance, if
Misalnya, jika prakiraan kondisi ekonomi yang terkait forecast economic conditions closely related to the
erat dengan riwayat tingkat kerugian diperkirakan historical observed loss are expected to deteriorate
akan memburuk pada tahun berikutnya yang dapat over the next year which can lead to an increased
menyebabkan peningkatan jumlah gagal bayar pada number of defaults in the sectors where customers
sektor-sektor pelanggan beroperasi, riwayat tingkat are operating, the historical losses are adjusted
kerugian disesuaikan. Pada setiap tanggal accordingly. At every reporting date, the historical
pelaporan, riwayat tingkat gagal bayar yang diamati observed loss rates are updated and changes in the
diperbarui dan perubahan dalam estimasi forward-looking estimates are analyzed.
berwawasan ke depan dianalisis.
54
Page 370
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan 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)
Penyisihan atas penurunan nilai piutang (lanjutan) Allowance for impairment of accounts receivable
(continued)
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 Kelompok Usaha dan perkiraan kondisi The Group’s historical observed loss rate and
ekonomi 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 atas penurunan nilai piutang plasma Allowance for impairment of plasma receivables
Seperti diungkapkan dalam Catatan 2n, piutang As discussed in Note 2n, plasma receivables
plasma merupakan biaya-biaya yang dikeluarkan represents disbursements made for the costs to
untuk pengembangan perkebunan plasma. develop plasma plantations.
Kelompok Usaha menetapkan estimasi penyisihan The Group estimates allowance for impairment of
penurunan nilai piutang plasma dengan plasma receivables using general approach of ECL
menggunakan pendekatan umum KKE karena as these receivables contain significant financing
piutang ini mengandung komponen pembiayaan component.
yang signifikan.
Jika belum ada peningkatan risiko kredit yang When there has not been significant increase in
signifikan sejak awal kontrak, penyisihan didasarkan credit risk since origination, the allowance is based
pada KKE 12 bulan. Kelompok Usaha menetapkan on the 12-months’ ECL. The Group primarily
piutang dari masing-masing proyek plasma determined a receivable from individual plasma
mengalami peningkatan risiko kredit yang signifikan project has significant increase in credit risk when
ketika biaya pengembangan aktual per hektar the actual development cost per hectare is
melebihi biaya pengembangan per hektar yang exceeding the agreed development cost per hectare
disepakati dalam perjanjian kredit antara koperasi as stated in the credit agreement between the
dan kreditur. Pada titik ini, Kelompok Usaha cooperatives and the creditor. At this point, the
menetapkan estimasi kerugian penurunan nilai Group estimates the impairment loss using lifetime
menggunakan KKE sepanjang umurnya. ECLs.
55
Page 371
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan 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)
Penyisihan atas penurunan nilai piutang plasma Allowance for impairment of plasma receivables
(lanjutan) (continued)
Kelompok Usaha menghitung KKE sepanjang The Group calculates lifetime ECL based on the
umurnya berdasarkan perkiraan kekurangan kas, expected cash shortfalls, discounted at an
didiskontokan dengan perkiraan SBE awal. approximation of the original EIR. A cash shortfall is
Kekurangan kas adalah selisih antara arus kas yang the difference between the cash flows that are due
menjadi hak Kelompok Usaha sesuai kontrak dan to the Group in accordance with the contract and the
arus kas yang diharapkan akan diterima Kelompok cash flows that the Group expects to receive, which
Usaha, yang diestimasi berdasarkan pendapatan is estimated based on the revenues from the plasma
dari perkebunan plasma dikurangi biaya penjualan. plantations deducted with the costs of sales,
pembayaran pokok dan bunga ke bank. Input utama principal and interest payments to the bank. The key
yang digunakan untuk estimasi ini adalah harga jual inputs applied for this estimation are the selling price
TBS, hasil produksi perkebunan plasma, biaya of FFB, production yield of the plasma plantations,
produksi dan tingkat inflasi. Penyisihan ini dievaluasi production costs and inflation rate. These provisions
ulang dan disesuaikan dengan tambahan informasi are re-evaluated and adjusted as additional
yang diterima pada setiap tanggal pelaporan. information is received at each reporting date.
Penyisihan atas penurunan nilai pasar dan Allowance for declining in market value and
keusangan persediaan obsolescence of inventories
Penyisihan atas penurunan nilai pasar dan Allowance for declining in market value and
keusangan persediaan diestimasi berdasarkan fakta obsolescence of inventories is estimated based on
dan situasi yang tersedia, termasuk namun tidak available facts and circumstances, including but not
terbatas kepada, kondisi fisik persediaan yang limited to, the inventories’ own physical conditions,
dimiliki, harga jual pasar, estimasi biaya their market selling prices, estimated costs of
penyelesaian dan estimasi biaya yang timbul untuk completion and estimated costs to be incurred for
penjualan. Penyisihan dievaluasi kembali dan their sales. The allowances are reevaluated and
disesuaikan jika terdapat tambahan informasi yang adjusted as additional information received affects
mempengaruhi jumlah yang diestimasi. Penjelasan the amount estimated. Further details are disclosed
lebih rinci diungkapkan dalam Catatan 7. in Note 7.
Aset pajak tangguhan Deferred tax assets
Aset pajak tangguhan diakui atas seluruh Deferred tax assets are recognised for all deductible
perbedaan temporer yang dapat dikurangkan, temporary differences, to the extent that it is
sepanjang besar kemungkinannya bahwa probable that taxable profit will be available against
penghasilan kena pajak akan tersedia sehingga which the deductible temporary differences.
perbedaan temporer tersebut dapat digunakan. Significant management estimates are required to
Estimasi signifikan oleh manajemen disyaratkan determine the amount of deferred tax assets that
dalam menentukan total aset pajak tangguhan yang can be recognised, based upon the likely timing and
dapat diakui, berdasarkan saat penggunaan dan the level of future taxable profits together with future
tingkat penghasilan kena pajak serta strategi tax planning strategies. Further details are disclosed
perencanaan pajak masa depan. Penjelasan lebih in Note 19.
rinci diungkapkan dalam Catatan 19.
56
Page 372
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan 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)
Penurunan nilai aset non-keuangan Impairment of non-financial assets
Penurunan nilai muncul saat nilai tercatat aset atau An impairment exists when the carrying value of an
Unit Penghasil Kas (“UPK”) melebihi nilai asset or Cash Generating Unit (“CGU”) exceeds its
terpulihkannya, yaitu yang lebih besar antara nilai recoverable amount, which is the higher of its fair
wajar dikurangi biaya untuk menjual dan nilai value less costs to sell and its value in use. The fair
pakainya. Nilai wajar dikurangi biaya untuk menjual value less costs to sell calculation is based on
didasarkan pada ketersediaan data dari perjanjian available data from binding sales transactions in an
penjualan yang mengikat yang dibuat dalam arm’s length transaction of similar assets or
transaksi normal atas aset serupa atau harga pasar observable market prices less incremental costs for
yang dapat diamati dikurangi dengan biaya disposing the asset.
tambahan yang dapat diatribusikan dengan
pelepasan aset.
Dalam menentukan nilai wajar dikurangi biaya In determining fair value less costs to sell, recent
untuk menjual, digunakan harga penawaran pasar market transactions are taken into account, if
terakhir, jika tersedia. Jika tidak terdapat transaksi available. If no such transactions can be identified,
tersebut, Kelompok Usaha menggunakan model an appropriate valuation model is used to determine
penilaian yang sesuai untuk menentukan nilai wajar the fair value of the assets. These calculations are
aset. Perhitungan-perhitungan ini dipadukan corroborated by valuation multiples or other
dengan penilaian berganda atau indikator nilai available fair value indicators. The value in use
wajar yang tersedia. Perhitungan nilai pakai calculation is based on a discounted cash flow
didasarkan pada model arus kas yang model.
didiskontokan.
Perhitungan nilai pakai didasarkan pada model arus The value in use calculation is based on a
kas yang didiskontokan. Proyeksi arus kas tidak discounted cash flow model. The future cash flow
termasuk aktivitas restrukturisasi yang belum ada projection does not include restructuring activities
perikatannya atau investasi signifikan di masa that the not yet committed to or significant future
depan yang akan meningkatkan kinerja dari UPK investments that will enhance the asset’s
yang diuji. Nilai terpulihkan paling sensitif terhadap performance of the CGU being tested. The
tingkat diskonto yang digunakan untuk model arus recoverable amount is most sensitive to the discount
kas yang didiskontokan seperti halnya dengan arus rate used for the discounted cash flow model as well
kas masuk masa depan yang diharapkan dan as the expected future cash inflows and the growth
tingkat pertumbuhan yang digunakan untuk tujuan rate used for extrapolation purposes.
ekstrapolasi.
57
Page 373
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Kas 617.699 503.011 454.917 Cash on hand
Bank Cash in banks
Pihak ketiga Third parties
Dalam Rupiah In Rupiah
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. 93.682.679 156.173.173 138.572.281 (Persero) Tbk.
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 3.487.853 21.674.867 141.447.020 (Persero) Tbk.
PT Bank Syariah Indonesia Tbk. 1.241.007 427.510 - PT Bank Syariah Indonesia Tbk.
PT Bank Mandiri (Persero) Tbk. 693.139 2.940.164 36.923.911 PT Bank Mandiri (Persero) Tbk.
Standard Chartered Bank 626.737 3.670.291 - Standard Chartered Bank
PT Bank Central Asia Tbk. 624.904 625.294 625.684 PT Bank Central Asia Tbk.
PT Bank Maybank Indonesia Tbk. 116.808 118.950 20.209 PT Bank Maybank Indonesia Tbk.
PT Bank Jtrust Indonesia Tbk. 27.863 28.323 43.033 PT Bank Jtrust Indonesia Tbk.
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Tengah 22.379 24.510 26.485 Kalimantan Tengah
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia Tbk 820 940 1.000 Indonesia Tbk
100.524.189 185.684.022 317.659.623
Dalam Dolar AS In US Dollar
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. 138.789.203 2.587.631 4.177.113 (Persero) Tbk.
Standard Chartered Bank 3.883.551 1.597.356 - Standard Chartered Bank
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 2.141.191 5.648.578 146.264.587 (Persero) Tbk.
BNP Paribas Singapore 971.055 27.903.697 13.656.100 BNP Paribas Singapore
PT Bank Mandiri (Persero) Tbk. 963.548 1.100.663 2.432.809 PT Bank Mandiri (Persero) Tbk.
PT Bank Maybank Indonesia Tbk. 28.364 3.306.727 31.305 PT Bank Maybank Indoneisa Tbk.
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia Tbk 15.976 15.356 15.731 Indonesia Tbk.
PT Bank Jtrust Indonesia Tbk 2.736 2.778 3.163 PT Bank Jtrust Indonesia Tbk.
146.795.624 42.162.786 166.580.808
247.319.813 227.846.808 484.240.431
Pihak berelasi (Catatan 33d) Related party (Note 33d)
Dalam Rupiah In Rupiah
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera 13.703.680 13.962.541 7.374.341 Lingga Sejahtera
261.023.493 241.809.349 491.614.772
58
Page 374
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (contined)
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Deposito berjangka Time deposits
Pihak ketiga Third parties
Dalam Rupiah In Rupiah
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. 52.140.843 147.978.059 340.640.843 (Persero) Tbk.
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 64.500.000 59.000.000 235.886.000 (Persero) Tbk.
PT Bank Syariah Indonesia PT Bank Syariah Indonesia
Tbk 10.000.000 - - Tbk.
126.640.843 206.978.059 576.526.843
Dalam Dolar AS In US Dollar
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. 4.000.000 - 195.457.675 (Persero) Tbk.
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. - - 157.311 (Persero) Tbk.
4.000.000 - 195.614.986
Pihak berelasi (Catatan 33d) Related party (Note 33d)
Dalam Rupiah In Rupiah
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera 788.000.000 788.000.000 542.625.000 Lingga Sejahtera
788.000.000 788.000.000 542.625.000
TOTAL 1.180.282.037 1.237.290.419 1.806.836.518 TOTAL
Rekening di bank memiliki tingkat bunga Accounts in banks earn interest at floating rates
mengambang sesuai dengan tingkat penawaran based on the offered rate from each bank.
pada masing-masing bank.
Suku bunga tahunan deposito berkisar antara: The time deposits bear annual interest rates ranging
as follows:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Rupiah 1,80% - 6,15% 0,95% - 6,50% 1,75% - 7,25% Rupiah
Dolar Amerika Serikat 3,10% - 3,75% 3,10% - 3,70% 2,00% - 3,75% US Dollar
Pada tanggal 31 Desember 2024, 2023, dan 2022, As of December 31, 2024, 2023, and 2022, there
tidak terdapat saldo kas dan setara kas yang were no balance of cash and cash equivalents which
digunakan sebagai jaminan atau dibatasi were pledged as collateral and restricted in use.
penggunaannya.
59
Page 375
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
5. PIUTANG USAHA - PIHAK KETIGA 5. TRADE RECEIVABLES - THIRD PARTIES
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Piutang usaha - dalam Rupiah Trade receivables - in Rupiah
Koperasi Media Sejahtera Bersama 7.862.799 14.427.161 9.126.944 Koperasi Media Sejahtera Bersama
PT Sino Zone Industry Indonesia 7.831.076 6.225.695 20.225.136 PT Sino Zone Industry Indonesia
PT Synergy Oil Nusantara 5.683.020 - - PT Synergy Oil Nusantara
PT Ecogreen Oleochemicals 5.143.450 3.787.532 2.416.612 PT Ecogreen Oleochemicals
PT Prima Sukses Sejahtera Abadi 1.303.322 1.303.323 1.303.322 PT Prima Sukses Sejahtera Abadi
PT Multi Usaha Abadi 922.027 1.911.325 14.590.152 PT Multi Usaha Abadi
PT Dua Kuda Indonesia - 13.287.102 27.132.159 PT Dua Kuda Indonesia
PT Borneo Langgeng Sejahtera - 1.339.932 75.789.897 PT Borneo Langgeng Sejahtera
PT Borneo Mitra Bersama Sejati - - 1.853.385 PT Borneo Mitra Bersama Sejati
Lain-lain (jumlah masing-masing Others (individually
kurang dari Rp5.000.000) 566.038 752.182 2.912.984 each below Rp5,000,000)
Piutang usaha - dalam Dolar AS Trade receivables - in US Dollars
Grands Oils & Foods (Singapore) Grands Oils & Foods (Singapore)
Pte. Ltd. - - 181.969.871 Pte. Ltd
Eco Comodity (Singapore) Pte. Ltd - - 77.112.087 Eco Comodity (Singapore) Pte. Ltd
29.311.732 43.034.252 414.432.549
Penyisihan atas penurunan Allowance for impairment
nilai piutang usaha (1.838.828) - - of trade receivables
Total 27.472.904 43.034.252 414.432.549 Total
Mutasi atas penyisihan penurunan nilai piutang Movements in the allowance for impairment of trade
usaha - pihak ketiga adalah sebagai berikut: receivables - third parties are as follows:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Saldo awal - - - Beginning Balance
Tambahan penyisihan
selama tahun berjalan Addition of allowance
(Catatan 30) 1.838.828 - - during the year (Note 30)
Saldo Akhir 1.838.828 - - Ending Balance
Analisis umur piutang usaha - pihak ketiga adalah The aging analysis of trade receivables - third
sebagai berikut: parties are as follows:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Belum jatuh tempo Current
(kurang dari 30 hari) 21.804.532 675.187 414.432.549 (less than 30 days)
Sudah jatuh tempo Overdue
(lebih dari 30 hari) 5.668.372 42.359.065 - (more than 30 days)
Total 27.472.904 43.034.252 414.432.549 Total
Piutang usaha - pihak ketiga merupakan piutang Trade receivables - third parties represent
atas penjualan minyak kelapa sawit dan turunannya, receivables from sales of crude palm oil and its
minyak inti sawit, inti sawit, dan tandan buah segar. derivatives, crude palm kernel oil, palm kernel, and
fresh fruit bunches.
Berdasarkan penilaian atas kerugian kredit Based on the assessment of expected credit losses
ekspektasian atas saldo akun piutang usaha pihak on trade receivables third parties at the end of the
ketiga pada akhir tahun, terdapat penyisihan year, there is an allowance for impairment of
penurunan nilai piutang usaha. Manajemen percaya accounts receivable. Management believes that an
bahwa penyisihan untuk penurunan nilai piutang allowance for impairment of accounts receivable
usaha pihak ketiga sudah memadai untuk menutupi third parties is adequate to cover any losses from
kerugian dari piutang yang tidak dapat ditagih. uncollectible of receivables.
60
Page 376
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
5. PIUTANG USAHA - PIHAK KETIGA (lanjutan) 5. TRADE RECEIVABLES - THIRD PARTIES
(continued)
Pada tanggal 31 Desember 2024, 2023, dan 2022, As of December 31, 2024, 2023, and 2022, the
Perseroan dan entitas anak tertentu menjaminkan Company and certain subsidiaries pledged trade
piutang usaha sehubungan dengan fasilitas receivables in relation with the syndicated loan
pinjaman sindikasi (Catatan 21). facility (Note 21).
6. PIUTANG LAIN-LAIN - PIHAK KETIGA 6. OTHER RECEIVABLES - THIRD PARTIES
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Piutang lain-lain - dalam Rupiah Other receivables - in Rupiah
PT Sawit Mandiri Lestari 9.163.986 8.038.876 8.038.876 PT Sawit Mandiri Lestari
PT Multi Usaha Abadi 1.212.729 535.745 7.624.202 PT Multi Usaha Abadi
Lain-lain (jumlah masing-masing Others (individually
kurang dari Rp5.000.000) 7.155.451 7.231.711 7.447.116 each below Rp5,000,000)
Total 17.532.166 15.806.332 23.110.194 Total
Piutang lain-lain - pihak ketiga kepada PT Sawit Other receivables - third parties from
Mandiri Lestari dan PT Multi Usaha Abadi pada PT Sawit Mandiri Lestari and PT Multi Usaha Abadi
umumnya merupakan penjualan material kebun. generally represents sales of material in estate.
Lihat Catatan 35 mengenai risiko kredit piutang See Note 35 on credit risk of trade receivables to
usaha untuk memahami bagaimana Grup understand how the Group manages and measures
mengelola dan mengukur kualitas kredit piutang credit quality of trade receivables.
usaha.
Berdasarkan penilaian atas kerugian kredit Based on the assessment of expected credit losses
ekspektasian atas saldo akun piutang lain-lain pada on other receivables at the end of the year,
akhir tahun, manajemen berkeyakinan bahwa tidak management believes that an allowance for
diperlukan penyisihan penurunan nilai piutang lain- impairment of other receivables is not considered
lain. necessary.
7. PERSEDIAAN, NETO 7. INVENTORIES, NET
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Persediaan komoditas: Commodity inventories:
RBD palm stearin 244.734.277 211.351.604 152.558.042 RBD palm stearin
RBD palm olein 165.547.129 168.812.867 56.273.836 RBD palm olein
Inti sawit 65.167.833 19.193.054 9.606.805 Palm kernel
Minyak kelapa sawit 73.933.022 81.709.936 75.518.935 Crude palm oil
Minyak inti sawit 32.040.774 20.197.761 35.656.434 Crude palm kernel oil
Refined bleached deodorized palm oil 14.601.214 18.086.345 23.982.597 Refined bleached deodorized palm oil
Palm fatty acid distillate 6.770.563 21.005.960 65.500.924 Palm fatty acid distillate
Palm kernel expeller 2.537.060 2.751.022 184.990 Palm kernel expeller
Tandan buah segar 1.705.197 - - Fresh fruit bunch
Pillow pack 292.850 189.686 12.824.221 Pillow pack
607.329.919 543.298.235 432.106.784
Persediaan non-komoditas: Non-commodity inventories:
Bibit 622.076 3.353.851 19.369.044 Nursery
Bahan, suku cadang, dan Materials, spare parts, and
perlengkapan perawatan 170.426.967 225.446.160 379.270.189 maintenance supplies
171.049.043 228.800.011 398.639.233
Persediaan dalam perjalanan 2.020.489 88.102.903 60.283.595 Materials in transit
780.399.451 860.201.149 891.029.612
Penyisihan atas Allowance for
penurunan nilai persediaan (3.162.285) (68.571.093) (6.184.783) declining in value of inventories
Total 777.237.166 791.630.056 884.844.829 Total
61
Page 377
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. PERSEDIAAN, NETO (lanjutan) 7. INVENTORIES, NET (continued)
Mutasi atas penyisihan penurunan nilai persediaan Movements in the allowance for declining in value
adalah sebagai berikut: of inventories are as follows:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Saldo awal 68.571.093 6.184.783 - Beginning Balance
Tambahan penyisihan atas Additions of allowance for
penurunan nilai persediaan declining in value of inventories
(Catatan 30) 3.162.285 68.571.093 6.184.783 (Note 30)
Pemulihan penyisihan atas Reversal of allowance for
penurunan nilai persediaan declining in value of inventories
(Catatan 30) (68.571.093) (6.184.783) - (Note 30)
Saldo akhir 3.162.285 68.571.093 6.184.783 Ending Balance
Pada tanggal 31 Desember 2024, Kelompok Usaha As of December 31, 2024, the Group covered stock
mengasuransikan persediaan minyak kelapa sawit, of crude palm oil, crude palm kernel oil, palm kernel,
minyak inti sawit, inti sawit, pupuk, dan bahan kimia fertilizers, and chemicals by insurance against
terhadap risiko kebakaran dan risiko lainnya dengan losses from fire and other risks under blanket
jumlah pertanggungan sebesar Rp1.057.660.725 policies with insurance coverage totalling
(31 Desember 2023: Rp1.065.000.000; Rp1,057,660,725 (December 31, 2023:
31 Desember 2022: Rp1.063.000.000) yang mana Rp1,065,000,000; December 31, 2022:
menurut pendapat manajemen Kelompok Usaha Rp1,063,000,000), which in the Group’s
jumlahnya cukup untuk menutup kemungkinan management opinion is adequate to cover possible
kerugian yang timbul dari risiko yang losses from such risk.
dipertanggungkan.
Pada tanggal 31 Desember 2024, 2023, dan 2022, As of December 31, 2024, 2023, and 2022, the
Perseroan dan entitas anak tertentu menjaminkan Company and certain subsidiaries pledged
persediaan sehubungan dengan fasilitas pinjaman inventories in relation with the syndicated loan
sindikasi (Catatan 21). facility (Note 21).
8. ASET BIOLOGIS 8. BIOLOGICAL ASSETS
Aset biologis terdiri dari produk agrikultur yang Biological assets comprise of growing agriculturall
tumbuh pada tanaman produktif yang disajikan produce of the bearer plants which is presented in
dalam akun “Aset Lancar - Aset Biologis” dalam “Current Assets - Biological Assets” in the
laporan posisi keuangan konsolidasian. consolidated statement of financial position.
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Saldo awal 268.510.895 225.042.572 361.255.612 Beginning balance
Keuntungan/(kerugian) atas Gains/(losses) arising from
perubahan nilai wajar changes in fair value of
aset biologis 208.751.786 43.468.323 (136.213.040) biological assets
Saldo akhir 477.262.681 268.510.895 225.042.572 Ending balance
Nilai Wajar Aset Biologis Fair Values of Biological Assets
Aset biologis terdiri dari produk agrikultur yang Biological assets comprise of growing agricultural
tumbuh pada tanaman produktif yang disajikan produce of the bearer plants which is presented in
dalam akun “Aset Lancar - Aset Biologis” dalam “Current Assets - Biological Assets” in the
laporan posisi keuangan konsolidasian. consolidated statement of financial position.
62
Page 378
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
8. ASET BIOLOGIS (lanjutan) 8. BIOLOGICAL ASSETS (continued)
Produk Agrikultur Kelapa Sawit Oil Palm Agricultural Produce
Nilai wajar dari hasil perkebunan kelapa sawit The fair values of the produce of oil palm plantations
ditentukan pada Level 2 berdasarkan harga pasar are determined at Level 2 based on the market price
dari produk sebagaimana diterapkan pada perkiraan of the product as applied to the estimated volume of
volume produk. the product.
Input utama untuk penilaian aset biologis Key inputs to valuation of biological assets
Estimasi kuantitas fisik panen produk agrikultur Estimated physical quantities of harvest of
tandan buah segar kelapa sawit sejumlah 150.173 agricultural produce oil palm’s fresh fruit bunches
ton (31 Desember 2023: 128.595 ton dan amounted to 150,173 tons (December 31, 2023:
31 Desember 2022: 100.129 ton). 128,595 tons and December 31, 2022: 100,129
tons).
Harga pasar terkait atas produk agrikultur tandan The market price for fresh fruit bunches of palm oil
buah segar kelapa sawit sejumlah Rp3.520 agriculture products is Rp3,520 (December 31,
(31 Desember 2023: Rp2.796 dan 31 Desember 2023: Rp2,796 and December 31, 2022: Rp2,685).
2022: Rp2.685).
9. BIAYA DIBAYAR DIMUKA 9. PREPAYMENTS
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Asuransi 3.405.103 2.444.276 2.073.905 Insurance
Pemeliharaan 819.711 - - Maintenance
Lain-lain 4.485 - 193.735 Others
Total 4.229.299 2.444.276 2.267.640 Total
10. UANG MUKA 10. ADVANCES
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Pihak berelasi (Catatan 33a) 28.303.530 68.871.190 15.222.059 Related parties (Note 33a)
Pihak ketiga Third parties
PT Sawit Mandiri Lestari 501.470.214 9.235.406 30.878.030 PT Sawit Mandiri Lestari
PT Ichtiar Gusti Pudi 30.910.488 29.408.002 30.008.905 PT Ichtiar Gusti Pudi
PT Teguh Sempurna 19.169.961 - - PT Teguh Sempurna
PT Kridatama Lancar 19.169.961 - - PT Kridatama Lancar
PT Risman Scham Palm Indonesia 16.778.752 16.002.208 22.887.585 PT Risman Scham Palm Indonesia
CV Gratia Komputer 13.101.673 - - CV Gratia Komputer
PT Ana Cemerlang Jaya 9.794.711 - - PT Ana Cemerlang Jaya
PT Ichiko Agro Lestari 6.638.800 6.332.369 6.461.760 PT Ichiko Agro Lestari
PT Suryaindah Nusantarapagi 5.614.038 - - PT Suryaindah Nusantarapagi
PT Borneo Langgeng Sejahtera 5.023.554 4.791.679 19.589.348 PT Borneo Langgeng Sejahtera
PT Sawit Graha Manunggal - 30.952.872 - PT Sawit Graha Manunggal
PT Graha Inti Jaya - 28.185.451 - PT Graha Inti Jaya
PT Trimitra Sistem Solusindo - 10.058.408 - PT Trimitra Sistem Solusindo
PT Ichiko Agro Lestari - 6.332.369 6.461.760 PT Ichiko Agro Lestari
PT Sakti Mait Jaya Langit - - 2.303.502 PT Sakti Mait Jaya Langit
Lain-lain (jumlah masing-masing Others (individually each
kurang dari Rp5.000.000) 55.109.773 32.854.995 29.909.787 below Rp5,000,000)
682.781.925 167.821.390 142.038.917
Total 711.085.455 236.692.580 157.260.976 Total
Akun ini merupakan uang muka atas pembelian This account represents advances for purchase of
tandan buah segar, minyak kelapa sawit, pupuk, fresh fruit bunches, crude palm oil, fertilizers,
material, suku cadang, dan jasa kepada pihak ketiga materials, spare parts and services to third parties
dan pihak berelasi. and a related parties.
63
Page 379
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. ASET TETAP DAN TANAMAN PRODUKTIF, 11. FIXED ASSETS AND BEARER PLANTS, NET
NETO
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2024/
For the year Ended December 31, 2024
Penyesuaian
selisih kurs
penjabaran
laporan
keuangan/
Adjustment on
foreign currency
Saldo Awal/ translation of Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ financial Ending
Balance Additions Disposal Reclassification statements Balance
Biaya perolehan Cost
Pemilikan langsung Direct ownership
Tanah 1.183.272.803 13.069.828 - - - 1.196.342.631 Lands
Bangunan 1.609.766.473 3.744.034 (176.000) 136.473.311 15.591.966 1.765.399.784 Buildings
Prasarana 444.488.570 2.008.010 - 29.633.377 - 476.129.957 Infrastructures
Mesin dan peralatan 1.025.169.447 49.321.059 (2.329.296) 90.850.012 10.580.893 1.173.592.115 Machinery and equipment
Kendaraan dan alat-alat berat 458.934.103 5.734.375 (1.151.227) 2.310.239 225.670 466.053.160 Vehicles and heavy equipment
Perabotan dan peralatan 171.229.195 15.261.910 - 748.159 547.582 187.786.846 Furniture and fixtures
Tanaman produktif Bearer plants
Tanaman menghasilkan 3.205.518.825 - - 3.809.985 - 3.209.328.810 Mature plantations
Tanaman belum
menghasilkan 16.244.832 15.052.989 - (3.809.985) - 27.487.836 Immature plantations
Aset dalam penyelesaian 236.022.442 263.126.105 (966.965) (260.015.098) 1.319.635 239.486.119 Constructions in progress
Jumlah biaya perolehan 8.350.646.690 367.318.310 (4.623.488) - 28.265.746 8.741.607.258 Total cost
Akumulasi depresiasi Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan (528.989.391) (86.762.677) 176.000 - (4.668.417) (620.244.485) Buildings
Prasarana (266.681.421) (22.470.251) - - (289.151.672) Infrastructures
Mesin dan peralatan (685.635.836) (83.008.924) 214.715 - (7.977.267) (776.407.312) Machinery and equipment
Kendaraan dan alat-alat berat (379.948.708) (38.395.309) 1.151.227 - (140.606) (417.333.396) Vehicles and heavy equipment
Perabotan dan perlengkapan (76.710.520) (19.283.246) - (270.662) (96.264.428) Furniture and fixtures
Tanaman produktif Bearer plants
Tanaman menghasilkan (1.598.259.510) (153.075.500) - - - (1.751.335.010) Mature plantations
Jumlah akumulasi Total accumulated
penyusutan (3.536.225.386) (402.995.907) 1.590.628 - (13.056.952) (3.950.736.303) depreciation
Nilai buku neto 4.814.421.304 4.790.870.955 Net book value
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2023/
For the year Ended December 31, 2023
Penyesuaian
selisih kurs
penjabaran
laporan
keuangan/
Adjustment on
foreign currency
Saldo Awal/ translation of Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ financial Ending
Balance Additions Disposal Reclassification statements Balance
Biaya perolehan Cost
Pemilikan langsung Direct ownership
Tanah 1.163.567.263 19.705.540 - - - 1.183.272.803 Lands
Bangunan 1.490.884.013 2.154.640 - 122.771.241 (6.043.421) 1.609.766.473 Buildings
Prasarana 416.596.122 1.143.783 - 26.748.665 - 444.488.570 Infrastructures
Mesin dan peralatan 977.662.242 41.329.350 - 10.538.253 (4.360.398) 1.025.169.447 Machinery and equipment
Kendaraan dan alat-alat berat 439.145.854 22.876.715 (3.744.500) 715.000 (58.966) 458.934.103 Vehicles and heavy equipment
Perabotan dan peralatan 86.628.031 13.569.780 (772.481) 71.898.543 (94.678) 171.229.195 Furniture and fixtures
Tanaman produktif Bearer plants
Tanaman menghasilkan 3.203.655.839 - - 1.862.986 - 3.205.518.825 Mature plantations
Tanaman belum
menghasilkan 18.661.707 4.501.059 - (6.917.934) - 16.244.832 Immature plantations
Aset dalam penyelesaian 207.081.947 261.882.825 - (232.671.702) (270.628) 236.022.442 Constructions in progress
Jumlah biaya perolehan 8.003.883.018 367.163.692 (4.516.981) (5.054.948) (10.828.091) 8.350.646.690 Total cost
64
Page 380
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. ASET TETAP DAN TANAMAN PRODUKTIF, 11. FIXED ASSETS AND BEARER PLANTS, NET
NETO (lanjutan) (continued)
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2023/
For the year Ended December 31, 2023
Penyesuaian
selisih kurs
penjabaran
laporan
keuangan/
Adjustment on
foreign currency
Saldo awal/ translation of Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ financial Ending
balance Additions Disposal Reclassification statements Balance
Akumulasi depresiasi Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan (450.515.768) (78.648.665) - - 175.042 (528.989.391) Buildings
Prasarana (246.445.716) (20.235.705) - - - (266.681.421) Infrastructures
Mesin dan peralatan (604.127.752) (82.014.857) - - 506.773 (685.635.836) Machinery and equipment
Kendaraan dan alat-alat berat (354.206.495) (29.477.436) 3.744.500 - (9.277) (379.948.708) Vehicles and heavy equipment
Perabotan dan perlengkapan (60.119.634) (17.357.783) 772.481 - (5.584) (76.710.520) Furniture and fixtures
Tanaman produktif Bearer plants
Tanaman menghasilkan (1.445.337.572) (152.921.938) - - - (1.598.259.510) Mature plantations
Jumlah akumulasi Total accumulated
penyusutan (3.160.752.937) (380.656.384) 4.516.981 - 666.954 (3.536.225.386) depreciation
Nilai buku neto 4.843.130.081 4.814.421.304 Net book value
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2022/
For the year Ended December 31, 2022
Penyesuaian
selisih kurs
penjabaran
laporan
keuangan/
Adjustment on
foreign currency
Saldo Awal/ translation of Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ financial Ending
Balance Additions Disposal Reclassification statements Balance
Biaya perolehan Cost
Pemilikan langsung Direct ownership
Tanah 1.137.107.249 26.460.014 - - - 1.163.567.263 Lands
Bangunan 1.319.897.910 606.362 - 141.462.176 28.917.565 1.490.884.013 Buildings
Prasarana 388.956.034 426.493 - 27.213.595 - 416.596.122 Infrastructures
Mesin dan peralatan 913.955.245 22.687.734 - 20.672.759 20.346.504 977.662.242 Machinery and equipment
Kendaraan dan alat-alat berat 403.169.099 35.776.808 - - 199.947 439.145.854 Vehicles and heavy equipment
Perabotan dan peralatan 74.188.260 11.762.162 - 243.433 434.176 86.628.031 Furniture and fixtures
Tanaman produktif Bearer Plants
Tanaman menghasilkan 3.201.822.594 - - 1.833.245 - 3.203.655.839 Mature plantations
Tanaman belum
menghasilkan 8.877.260 11.617.692 - (1.833.245) - 18.661.707 Immature plantations
Aset dalam penyelesaian 174.559.436 220.826.533 - (189.591.963) 1.287.941 207.081.947 Constructions in progress
Jumlah biaya perolehan 7.622.533.087 330.163.798 - - 51.186.133 8.003.883.018 Total cost
Akumulasi depresiasi Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan (375.054.708) (71.566.470) - - (3.894.590) (450.515.768) Buildings
Prasarana (229.356.377) (17.089.339) - - - (246.445.716) Infrastructures
Mesin dan peralatan (520.292.216) (76.526.579) - - (7.308.957) (604.127.752) Machinery and equipment
Kendaraan dan alat-alat berat (325.214.600) (28.925.064) - - (66.831) (354.206.495) Vehicles and heavy equipment
Perabotan dan perlengkapan (52.221.523) (7.685.178) - - (212.933) (60.119.634) Furniture and fixtures
Tanaman produktif Bearer plants
Tanaman menghasilkan (1.292.508.660) (152.828.912) - - - (1.445.337.572) Mature plantations
Jumlah akumulasi Total accumulated
penyusutan (2.794.648.084) (354.621.542) - - (11.483.311) (3.160.752.937) depreciation
Nilai buku neto 4.827.885.003 4.843.130.081 Net book value
Kerugian penurunan nilai (12.301.891) - 12.301.891 - - - Impairment loss
Nilai buku neto setelah Net book value after
penurunan nilai 4.815.583.112 4.843.130.081 impairment loss
65
Page 381
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. ASET TETAP DAN TANAMAN PRODUKTIF, 11. FIXED ASSETS AND BEARER PLANTS, NET
NETO (lanjutan) (continued)
a. Tanaman produktif a. Bearer plants
Amortisasi tanaman menghasilkan dibebankan Amortization of mature plantations are charged
ke akun beban pokok penjualan (Catatan 29). to cost of sales (Note 29).
Tanaman belum menghasilkan merupakan The immature plantations represent the
akumulasi biaya yang terjadi di Kelompok accumulated costs incurred related to the
Usaha sehubungan dengan pengembangan development of the Group’s oil palm plantations
perkebunan kelapa sawit (perkebunan), seperti (plantations), such as land clearing, planting,
pembersihan lahan, penanaman, pemupukan fertilizing and other maintenance activities until
dan kegiatan-kegiatan pemeliharaan lainnya the oil palm areas are considered mature
sampai lahan perkebunan kelapa sawit tersebut (Note 2k).
sudah menghasilkan (Catatan 2k).
Mutasi tanaman belum menghasilkan adalah The movement of immature plantations is as
sebagai berikut: follows:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Saldo awal 16.244.832 18.661.707 8.877.260 Beginning balance
Biaya pengembangan 15.052.989 4.501.059 11.617.692 Development costs
Dialihkan ke tanaman
menghasilkan (3.809.985) (1.862.986) (1.833.245) Transferred to mature plantattions
Dialihkan ke persediaan - (5.054.948) - Transferred to inventories
Saldo akhir 27.487.836 16.244.832 18.661.707 Ending balance
Selama 2024, tidak terdapat penambahan During 2024, there were no additions of
tanaman yang belum menghasilkan yang immature plantations from non-cash
berasal dari transaksi non kas. transactions.
Kelompok Usaha telah memperoleh hak The Group has obtained the titles of the
kepemilikan atas tanah perkebunan dalam plantation land (“landrights”) under “Hak Guna
bentuk sertifikat “Hak Guna Usaha” (“HGU”) Usaha” (“HGU”) certificates covering its
mencakup wilayah perkebunan sebagai berikut: plantation area as follows:
Ha/
Ha
Nomor HGU/ (tidak diaudit Lokasi/ Tanggal berakhir/
HGU Number /unaudited) Location End date
Perseroan/the Company
30 199,3 Arut Selatan, Kotawaringin Barat 24 September 2039/
September 24, 2039
36 12.342,49 Arut Selatan, Kotawaringin Barat 24 September 2039/
September 24, 2039
47 4.443,41 Arut Selatan, Kotawaringin Barat 24 September 2042/
September 24, 2042
PT Kalimantan Sawit Abadi
48 1.932,65 Natai Baru, Kotawaringin Barat 24 September 2042/
September 24, 2042
49 2.510,11 Rungun, Kotawaringin Barat 24 September 2042/
September 24, 2042
88 1.294 Kondang, Kotawaringin Barat 11 November 2057/
November 11, 2057
66
Page 382
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. ASET TETAP DAN TANAMAN PRODUKTIF, 11. FIXED ASSETS AND BEARER PLANTS, NET
NETO (lanjutan) (continued)
a. Tanaman produktif (lanjutan) a. Bearer plants (continued)
Kelompok Usaha telah memperoleh hak The Group has obtained the titles of the
kepemilikan atas tanah perkebunan dalam plantation land (“landrights”) under “Hak Guna
bentuk sertifikat “Hak Guna Usaha” (“HGU”) Usaha” (“HGU”) certificates covering its
mencakup wilayah perkebunan sebagai berikut: plantation area as follows: (continued)
(lanjutan)
Ha/
Ha
Nomor HGU/ (tidak diaudit Lokasi/ Tanggal berakhir/
HGU Number /unaudited) Location End date
PT Mitra Mendawai Sejati
45 5.922 Umpang, Kotawaringin Barat 24 September 2042/
September 24, 2042
46 2.999 Umpang, Kotawaringin Barat 24 September 2042/
September 24, 2042
83 618,85 Umpang, Kotawaringin Barat 19 Juli 2057/
Juli 19, 2057
84 188,53 Umpang, Kotawaringin Barat 19 Juli 2057/
Juli 19, 2057
85 236,89 Umpang, Runtu, Kotawaringin Barat 19 Juli 2057/
Juli 19, 2057
86 70,48 Umpang, Runtu, Kotawaringin Barat 19 Juli 2057/
Juli 19, 2057
PT Tanjung Sawit Abadi
61 524,25 Nanga koring, Sungkup, Melata 29 Mei 2052/
Nanuah, Topalan, Lamandau May 29, 2052
62 5.743,85 Nanga koring, Sungkup, Melata 29 Mei 2052/
Nanuah, Topalan, Lamandau May 29, 2052
63 144,12 Nanga koring, Sungkup, Melata 29 Mei 2052/
Nanuah, Topalan, Lamandau May 29, 2052
PT Mirza Pratama Putra
98 90,83 Lamandau 9 September 2056/
September 9, 2056
99 36,78 Lamandau 9 September 2056/
September 9, 2056
100 79,64 Lamandau 9 September 2056/
September 9, 2056
101 1.287,48 Lamandau 9 September 2056/
September 9, 2056
102 1.403,30 Lamandau 9 September 2056/
September 9, 2056
103 635,40 Lamandau 9 September 2056/
September 9, 2056
104 193,70 Lamandau 9 September 2056/
September 9, 2056
67
Page 383
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. ASET TETAP DAN TANAMAN PRODUKTIF, 11. FIXED ASSETS AND BEARER PLANTS, NET
NETO (lanjutan) (continued)
a. Tanaman produktif (lanjutan) a. Bearer plants (continued)
Kelompok Usaha telah memperoleh hak The Group has obtained the titles of the
kepemilikan atas tanah perkebunan dalam plantation land (“landrights”) under “Hak Guna
bentuk sertifikat “Hak Guna Usaha” (“HGU“) Usaha” (“HGU”) certificates covering its
mencakup wilayah perkebunan sebagai berikut: plantation area as follows: (continued)
(lanjutan)
Ha/
Ha
Nomor HGU/ (tidak diaudit Lokasi/ Tanggal berakhir/
HGU Number /unaudited) Location End date
PT Sawit Multi Utama
67 2.574,67 Pedongatan,Nanga Koring,
Toka, Sepondam, Merambang, 29 Mei 2052/
Batu Tunggal, Lamandau May 29, 2052
68 6.384,31 Pedongatan,Nanga Koring,
Toka, Sepondam, Merambang, 29 Mei 2052/
Batu Tunggal, Lamandau May 29, 2052
PT Menteng Kencana Mas
1 519,96 Pulang pisau 21 September 2053/
September 21, 2053
2 956,93 Pulang pisau 21 September 2053/
September 21, 2053
3 720,65 Pulang pisau 21 September 2053/
September 21, 2053
4 398,50 Pulang pisau 21 September 2053/
September 21, 2053
5 38,94 Pulang pisau 21 September 2053/
September 21, 2053
Manajemen berpendapat bahwa hak Management believes that the landrights can
kepemilikan atas tanah dapat diperpanjang be extended upon their expiration dates.
pada saat jatuh tempo.
b. Aset tetap b. Fixed assets
Pada tanggal 31 Desember 2024, 2023, dan As of December 31, 2024, 2023, and 2022, the
2022, rincian persentase penyelesaian dan details of percentage of completion and
estimasi waktu penyelesaian untuk aset dalam estimated time of completion of constructions in
penyelesaian adalah sebagai berikut: progress were as follows:
31 Desember 2024 December 31, 2024
Persentase
jumlah tercatat
terhadap nilai
kontrak/ Persentase Akumulasi Estimasi
Percentage of penyelesaian/ biaya/ penyelesaian/
carrying amount Percentage of Accumulated Estimated
to contract value completion costs completion
Bangunan 2% - 99% 12% - 97% 115.687.162 Mei - Desember/May Buildings
- December 2025
Prasarana 3% - 97% 8% - 93% 117.480.549 Mei - Desember/May Infrastructures
- December 2025
Mesin dan peralatan 4% - 95% 11% - 87% 6.318.408 Mei - Desember/May Machinery and equipment
- December 2025
Total 239.486.119 Total
68
Page 384
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. ASET TETAP DAN TANAMAN PRODUKTIF 11. FIXED ASSETS AND BEARER PLANTS
(lanjutan) (continued)
b. Aset tetap (lanjutan) b. Fixed assets (continued)
Pada tanggal 31 Desember 2024, 2023, dan As of December 31, 2024, 2023, and 2022, the
2022, rincian persentase penyelesaian dan details of percentage of completion and
estimasi waktu penyelesaian untuk aset dalam estimated time of completion of constructions in
penyelesaian adalah sebagai berikut: (lanjutan) progress were as follows: (continued)
31 Desember 2023 December 31, 2023
Persentase
jumlah tercatat
terhadap nilai
kontrak/ Persentase Akumulasi Estimasi
Percentage of penyelesaian/ biaya/ penyelesaian/
carrying amount Percentage of Accumulated Estimated
to contract value completion costs completion
Bangunan 4% - 99% 12% - 97% 114.015.400 Maret - Desember/March Buildings
- December 2024
Prasarana 5% - 99% 8% - 93% 90.190.862 Maret - Desember/March Infrastructures
- December 2024
Mesin dan peralatan 27% - 60% 11% - 87% 31.816.180 Maret - Desember/March Machinery and equipment
- December 2024
Total 236.022.442 Total
31 Desember 2022 December 31, 2022
Persentase
jumlah tercatat
terhadap nilai
kontrak/ Persentase Akumulasi Estimasi
Percentage of penyelesaian/ biaya/ penyelesaian/
carrying amount Percentage of Accumulated Estimated
to contract value completion costs completion
Bangunan 50% - 75% 18% - 95% 112.987.714 Juni - Desember/June Buildings
- December 2023
Prasarana 56% - 82% 18% - 82% 42.605.677 Juli - Desember/July Infrastructures
- December 2023
Mesin dan peralatan 55% - 75% 18% - 62% 51.488.556 Oktober - Desember/March Machinery and equipment
- December 2024
Total 207.081.947 Total
Pada tanggal 31 Desember 2024, aset tetap As of December 31, 2024, fixed assets used in
yang digunakan dalam operasi Kelompok the Group’s operation include fully depreciated
Usaha meliputi aset tetap yang telah habis nilai fixed assets with acquisition costs totaling
bukunya dengan nilai perolehan sebesar Rp1.013.551.063 (December 31, 2023:
Rp1.013.551.063 (31 Desember 2023: Rp958,666,456; December 31, 2022:
Rp958.666.456; 31 Desember 2022: Rp944,276,668).
Rp944.276.668).
69
Page 385
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. ASET TETAP DAN TANAMAN PRODUKTIF 11. FIXED ASSETS AND BEARER PLANTS
(lanjutan) (continued)
b. Aset tetap (lanjutan) b. Fixed assets (continued)
Beban penyusutan aset tetap dibebankan ke Depreciation of fixed assets were charged to the
akun-akun berikut ini: following accounts:
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Beban pokok penjualan (Catatan 29) 210.989.242 192.215.540 180.297.478 Cost of sales (Note 29)
Beban umum dan administrasi General and administrative expenses
(Catatan 30) 38.931.165 35.518.906 21.495.152 (Note 30)
Total 249.920.407 227.734.446 201.792.630 Total
Pada tanggal 31 Desember 2024, 2023, dan As of December 31, 2024, 2023, and 2022,
2022, tidak terdapat aset tetap yang tidak there are no fixed assets which are not in use
dipakai oleh Kelompok Usaha. by the Group.
Selama 2024, 2023, dan 2022, tidak terdapat During 2024, 2023, and 2022, there are no loss
kerugian atas penghapusan aset tetap. on written off fixed assets.
Pada tanggal 31 Desember 2024, 2023 dan On December 31, 2024, 2023 and 2022, MMS,
2022, MMS, TSA, MPP, MKM, dan CBUT TSA, MPP, MKM, and CBUT pledged its
menjaminkan perkebunan, tanah, bangunan, plantations, land, buildings, palm oil mill, the
pabrik kelapa sawit, sarana dan prasarana dan infrastructures and machinery thereon as
mesin di atasnya untuk fasilitas pinjaman yang collaterals for loan facilities obtained by the
diperoleh oleh Kelompok Usaha dari PT Bank Group from PT Bank Negara Indonesia
Negara Indonesia (Persero) Tbk (Catatan 21). (Persero) Tbk (Note 21).
Pada tanggal 31 Desember 2024, 2023, dan On December 31, 2024, 2023, and 2022, the
2022, Perseroan menjaminkan bangunan Company pledged its office space as collaterals
kantor untuk fasilitas kredit investasi dari for investment credit facility obtained by the
PT Bank Rakyat Indonesia (Persero) Tbk Company from PT Bank Rakyat Indonesia
(Catatan 21). (Persero) Tbk (Note 21).
Pada tanggal 31 Desember 2024, 2023, dan On December 31, 2024, 2023, and 2022, CBUT
2022, CBUT menjaminkan bangunan jetty dan pledged its jetty building and part of the land
sebagian tanah beserta bangunan di atasnya along with the buildings on it owned by
milik PT Surya Borneo Industri untuk fasilitas PT Surya Borneo Industri for investment credit
kredit investasi dari PT Bank Rakyat Indonesia facility obtained by the Company from PT Bank
(Persero) Tbk (Catatan 21). Rakyat Indonesia (Persero) Tbk (Note 21).
Pada tanggal 31 Desember 2024, 2023, dan
2022, Perseroan, KSA, dan SMU menjaminkan On December 31, 2024, 2023, and 2022, the
Perkebunan kelapa sawit, termasuk didalamnya Company, KSA, and SMU guarantee oil palm
tanah sebagaimana tertera dalam sertifikat Hak plantations, including land as stated in the
Guna Usaha (“HGU”), tanaman, non-tanaman, Cultivation Rights (“HGU”) certificate, plants,
bangunan, sarana pelengkap, bangunan pabrik non-plants, buildings, complementary facilities,
sebagaimana tertera dalam sertifikat Hak Guna factory buildings as stated in Building Use
Bangunan (“HGB”) dan sebagian persediaan, Rights (“HGB”) certificates and some
piutang dan pendapatan usaha sehubungan inventories, receivables and business income in
dengan pinjaman Sindikasi (Catatan 21). connection with Syndicated loans (Note 21).
70
Page 386
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. ASET TETAP DAN TANAMAN PRODUKTIF 11. FIXED ASSETS AND BEARER PLANTS
(lanjutan) (continued)
b. Aset tetap (lanjutan) b. Fixed assets (continued)
Pada tanggal 31 Desember 2024, 2023, dan As of December 31, 2024, 2023, and 2022,
2022, Perseroan dan entitas anak the Company and its subsidiaries insured
mengasuransikan bangunan, mesin dan buildings, machinery and equipment, vehicles
peralatan, kendaraan dan alat-alat berat, and heavy equipment, and furniture and
perabotan dan perlengkapan atas risiko fixtures against losses from fire and other risks
kebakaran dan risiko lainnya dengan jumlah under blanket policies with insurance coverage
pertanggungan sebesar Rp4.580.525.107 totaling Rp4,580,525,107 (December 31, 2023:
(31 Desember 2023: Rp3.806.812.682; dan Rp3,806,812,682; and December 31, 2022:
31 Desember 2022: Rp4.896.657.827) Rp4,896,657,827) which in the management’s
menurut pendapat manajemen jumlahnya opinion, is adequate to cover possible losses
cukup untuk menutup kemungkinan kerugian from such risks.
yang timbul dari risiko-risiko tersebut.
Manajemen berpendapat bahwa tidak ada The management believes that there is no
indikasi penurunan nilai pada aset tetap dan indication of impairment in values for fixed
tanaman produktif yang disajikan dalam assets and bearer plants presented in the
laporan posisi keuangan pada tanggal 31 consolidated statement of financial position as
Desember 2024, 2023, dan 2022. of December 31, 2024, 2023, and 2022.
12. ASET HAK GUNA DAN LIABILITAS SEWA, NETO 12. RIGHT OF USE ASSETS AND LEASE
LIABILITIES, NET
Mutasi aset hak guna adalah sebagai berikut: The movement of right of use assets are as follows:
Aset Hak Guna Untuk tahun yang berakhir pada tanggal 31 Desember 2024/ Right of Use Assets
For the year ended December 31, 2024
Saldo Saldo
Awal/ Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Penyesuaian/ Ending
Balance Additions Deductions Reclassifications Adjustment Balance
Biaya perolehan Acquisition cost
Prasarana 17.187.752 2.451.186 - - - 19.638.938 Infrastructures
Tanah 17.987.200 12.000.895 - - - 29.988.095 Lands
Bangunan 82.249.497 - - - - 82.249.497 Buildings
Kendaraan dan alat berat 21.009.901 4.355.574 - - - 25.365.475 Vehicle and heavy equipments
Total biaya perolehan 138.434.350 18.807.655 - - - 157.242.005 Total acquisition cost
Akumulasi depresiasi Accumulated depreciation
Prasarana (2.660.009) (1.383.042 ) - - - (4.043.051 ) Infrastructures
Tanah (12.928.300) (2.248.400 ) - - - (15.176.700 ) Land
Bangunan (12.992.555) (14.348.239 ) - - - (27.340.794 ) Buildings
Kendaraan dan alat berat (1.972.760) (6.899.021 ) - - - (8.871.781 ) Vehicle and heavy equipments
Total akumulasi depresiasi (30.553.624) (24.878.702 ) - - - (55.432.326 ) Total accumulated depreciation
Nilai buku neto 107.880.726 101.809.679 Net book value
Untuk tahun yang berakhir pada tanggal 31 Desember 2023/
For the year ended December 31, 2023
Saldo Saldo
Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Penyesuaian/ Ending
Balance Additions Deductions Reclassifications Adjustment Balance
Biaya perolehan Acquisition cost
Prasarana 11.435.716 - - - 5.752.036 17.187.752 Infrastructures
Tanah 17.987.200 - - - - 17.987.200 Lands
Bangunan - 82.249.497 - - - 82.249.497 Buildings
Kendaraan dan alat berat - 21.009.901 - - - 21.009.901 Vehicle and heavy equipments
Total biaya perolehan 29.422.916 103.259.398 - - 5.752.036 138.434.350 Total acquisition cost
Akumulasi depresiasi Accumulated depreciation
Prasarana (1.327.360) (613.848 ) - - (718.801) (2.660.009 ) Infrastructures
Tanah (10.679.900) (2.248.400 ) - - - (12.928.300 ) Land
Bangunan - (12.992.555 ) - - - (12.992.555 ) Buildings
Kendaraan dan alat berat - (1.972.760 ) - - - (1.972.760 ) Vehicle and heavy equipments
Total akumulasi depresiasi (12.007.260) (17.827.563 ) - - (718.801) (30.553.624 ) Total accumulated depreciation
Nilai buku neto 17.415.656 107.880.726 Net book value
71
Page 387
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. ASET HAK GUNA DAN LIABAILITAS SEWA, 12. RIGHT OF USE ASSETS AND LEASE
NETO (lanjutan) LIABILITIES, NET (continued)
Mutasi aset hak guna adalah sebagai berikut: The movement of right of use assets are as follows:
(lanjutan) (continued)
Aset Hak Guna Untuk tahun yang berakhir pada tanggal 31 Desember 2022/ Right of Use Assets
For the year ended December 31, 2022
Saldo Saldo
Awal/ Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Penyesuaian/ Ending
Balance Additions Deductions Reclassifications Adjustment Balance
Biaya perolehan Acquisition cost
Prasarana 9.824.279 - - - 1.611.437 11.435.716 Infrastructures
Tanah 8.993.600 8.993.600 - - - 17.987.200 Land
Total biaya perolehan 18.817.879 8.993.600 - - 1.611.437 29.422.916 Total acquisition cost
Akumulasi depresiasi Accumulated depreciation
Prasarana (1.091.586) (408.418 ) - - 172.644 (1.327.360 ) Infrastructures
Tanah (8.431.500) (2.248.400 ) - - (10.679.900 ) Land
Total akumulasi depresiasi (9.523.086) (2.656.818) - - 172.644 (12.007.260) Total accumulated depreciation
Nilai buku neto 9.294.793 17.415.656 Net book value
Depresiasi Depreciation
Beban depresiasi yang dibebankan ke operasi Depreciation expenses were charged to operations
sebagai bagian dari berikut ini: as part of the following:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Beban pokok
penjualan (Catatan 29) 6.656.965 1.824.180 - Cost of sales (Note 29)
Beban umum dan General and administrative
Administrasi (Catatan 30) 18.221.737 16.003.383 2.656.818 expenses (Note 30)
Total 24.878.702 17.827.563 2.656.818 Total
Liabilitas Sewa Lease Liabilities
Mutasi liabilitas sewa sehubungan dengan aset hak The movement of lease liabilities in relation to the
guna adalah sebagai berikut: right of use assets are as follows:
1 Januari 2024/ Penambahan/ Beban bunga/ Pembayaran/ Penyesuaian/ 31 Des 2024/
January 1, 2024 Additions Interest expenses Payments Adjustment Dec 31, 2024
Kelas aset pendasar Underlying assets
Prasarana 21.556.346 13.697.900 3.146.574 (3.802.094) - 34.598.726 Infrastructures
Bangunan 39.073.393 - 3.636.783 (1.073.490) 41.636.686 Buildings
Kendaraan dan Vehicles and heavy
alat berat 17.054.282 3.429.460 1.726.080 (8.046.956) - 14.162.866 equipment
Total 77.684.021 17.127.360 8.509.437 (12.922.540) - 90.398.278 Total
1 Januari 2023/ Penambahan/ Beban bunga/ Pembayaran/ Penyesuaian/ 31 Des 2023/
January 1, 2023 Additions Interest expenses Payments Adjustment Dec 31, 2023
Kelas aset pendasar Underlying assets
Prasarana 11.328.166 - 1.986.556 - 8.241.624 21.556.346 Infrastructures
Bangunan - 36.785.818 3.361.065 (1.073.490) - 39.073.393 Buildings
Kendaraan dan Vehicles and heavy
alat berat - 19.007.092 525.565 (2.478.375) - 17.054.282 equipment
Total 11.328.166 55.792.910 5.873.186 (3.551.865) 8.241.624 77.684.021 Total
72
Page 388
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. ASET HAK GUNA DAN LIABILITAS SEWA, 12. RIGHT OF USE ASSETS AND LEASE
NETO (lanjutan) LIABILITIES, NET (continued)
Liabilitas Sewa (lanjutan) Lease Liabilities (continued)
Mutasi liabilitas sewa sehubungan dengan aset hak The movement of lease liabilities in relation to the
guna adalah sebagai berikut: (lanjutan) right of use assets are as follows: (continued)
1 Januari 2022/ Penambahan/ Beban bunga/ Pembayaran/ Penyesuaian/ 31 Des 2022/
January 1, 2022 Additions Interest expenses Payments Adjustment Dec 31, 2022
Kelas aset pendasar Underlying assets
Prasarana 10.917.306 1.739.438 1.086.843 (2.415.421) - 11.328.166 Infrastructures
Tanah - 8.993.600 - (8.993.600) - - Land
Total 10.917.306 10.733.038 1.086.843 (11.409.021) - 11.328.166 Total
Utang sewa berdasarkan jangka waktu: Lease payables on time basis:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Jangka pendek 13.604.681 13.138.714 1.207.710 Current portion
Jangka panjang 76.793.597 64.545.307 10.120.456 Non-current portion
Total 90.398.278 77.684.021 11.328.166 Total
Selama tahun 2024, 2023, dan 2022, nilai sewa For the year 2024, 2023, and 2022, the rental value
atas aset bernilai rendah dan sewa jangka pendek of low-value assets and short-term leases was
adalah sebesar Rp160.959.129, Rp120.949.648, recorded of Rp160,959,129, Rp120,949,648, and
dan Rp102.750.794 yang dicatat pada laporan laba Rp102,750,794, respectively, in the consolidated
rugi dan penghasilan komprehensif lain statement of profit or loss and other comprehensive
konsolidasian. income.
13. ASET TAK BERWUJUD, NETO 13. INTANGIBLE ASSETS, NET
Untuk tahun yang berakhir pada tanggal 31 Desember 2024/
For the year ended December 31, 2024
Saldo 1 Jan 2024/ Saldo 31 Des 2024/
Balance Penambahan/ Pengurangan/ Reklasifikasi/ Balance
Jan 1, 2024 Additions Deductions Reclassifications Dec 31, 2024
Biaya perolehan Acquisition cost
Lisensi perangkat lunak 20.702.902 - - - 20.702.902 Software licenses
Jumlah biaya perolehan 20.702.902 - - - 20.702.902 Total acquisition cost
Akumulasi amortisasi Accumulated amortization
Lisensi perangkat lunak (14.114.080) (2.690.756) - - (16.804.836) Software licenses
Nilai buku neto 6.588.822 3.898.066 Net book value
Untuk tahun yang berakhir pada tanggal 31 Desember 2023/
For the year ended December 31, 2023
Saldo 1 Jan 2023/ Saldo 31 Des 2023/
Balance Penambahan/ Pengurangan/ Reklasifikasi/ Balance
Jan 1, 2023 Additions Deductions Reclassifications Dec 31, 2023
Biaya perolehan Acquisition cost
Lisensi perangkat lunak 20.376.037 326.865 - - 20.702.902 Software licenses
Jumlah biaya perolehan 20.376.037 326.865 - - 20.702.902 Total acquisition cost
Akumulasi amortisasi Accumulated amortization
Lisensi perangkat lunak (10.668.238) (3.445.842) - - (14.114.080) Software licenses
Nilai buku neto 9.707.799 6.588.822 Net book value
73
Page 389
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. ASET TAK BERWUJUD, NETO (lanjutan) 13. INTANGIBLE ASSETS, NET (continued)
Untuk tahun yang berakhir pada tanggal 31 Desember 2022/
For the year ended December 31, 2022
Saldo 1 Jan 2022/ Saldo 31 Des 2022/
Balance Penambahan/ Pengurangan/ Reklasifikasi/ Balance
Jan 1, 2022 Additions Deductions Reclassifications Dec 31, 2022
Biaya perolehan Acquisition cost
Lisensi perangkat lunak 12.639.087 2.131.444 - 5.605.506 20.376.037 Software licenses
Lisensi perangkat lunak
dalam pengembangan 5.605.506 - - (5.605.506) -
Jumlah biaya perolehan 18.244.593 2.131.444 - - 20.376.037 Total acquisition cost
Akumulasi amortisasi Accumulated amortization
Lisensi perangkat lunak (6.919.503) (3.748.735) - - (10.668.238) Software licenses
Nilai buku neto 11.325.090 9.707.799 Net book value
Amortisasi lisensi perangkat lunak dibebankan ke Amortization of sofware licenses are charged to
akun beban umum dan administrasi (Catatan 30). general and administrative expense (Note 30).
14. INVESTASI SAHAM PADA PERSEROAN 14. INVESTMENT IN SHARES OF ASSOCIATED
ASOSIASI COMPANIES
Kelompok Usaha memiliki saldo investasi pada The Group owned investments as of
tanggal 31 Desember 2024, 2023, dan 2022 dengan December 31, 2024, 2023, and 2022 as follows:
rincian sebagai berikut:
% Nilai tercatat Penambahan Bagian laba/ Nilai tercatat
kepemilikan/ 1 Jan 2024/ (pengurangan)/ (rugi)/ Dampak dilusi/ 31 Desember 2024/
% of Carrying amount Addition/ Share of Impact on Carrying amount
ownership Jan 1, 2024 (deduction) profit/(loss) dilution December 31, 2024
Perseroan asosiasi/
Associated companies
Metode ekuitas/Equity method
PT Surya Borneo Industri
Kawasan Industri/Industrial estate 49% 591.891.284 - (41.471.541) - 550.419.743
% Nilai tercatat Penambahan Bagian laba/ Nilai tercatat
kepemilikan/ 1 Jan 2023/ (pengurangan)/ (rugi)/ Dampak dilusi/ 31 Desember 2023/
% of Carrying amount Addition/ Share of Impact on Carrying amount
ownership Jan 1, 2023 (deduction) profit/(loss) dilution December 31, 2023
Perseroan asosiasi/
Associated companies
Metode ekuitas/Equity method
PT Surya Borneo Industri
Kawasan Industri/Industrial estate 49% 645.231.496 - (53.340.212) - 591.891.284
% Nilai tercatat Penambahan Bagian laba/ Nilai tercatat
kepemilikan/ 1 Jan 2022/ (pengurangan)/ (rugi)/ Dampak dilusi/ 31 Desember 2022/
% of Carrying amount Addition/ Share of Impact on Carrying amount
ownership Jan 1, 2022 (deduction) profit/(loss) dilution December 31, 2022
Perseroan asosiasi/
Associated companies
Metode ekuitas/Equity method
PT Surya Borneo Industri
Kawasan Industri/Industrial estate 49% 682.582.231 - (37.350.735) - 645.231.496
SBI merupakan Perseroan swasta tertutup yang SBI is a private companies in which there are no
tidak terdapat harga pasar saham kuotasian yang quoted market share prices available.
tersedia.
74
Page 390
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
14. INVESTASI SAHAM PADA PERSEROAN 14. INVESTMENT IN SHARES OF ASSOCIATED
ASOSIASI (lanjutan) COMPANIES (continued)
Tabel berikut menyajikan informasi keuangan atas The following table illustrates summarized financial
entitas asosiasi: information of associated companies:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
PT Surya Borneo Industri PT Surya Borneo Industri
Total aset 955.875.645 1.035.551.441 1.336.902.644 Total assets
Total liabilitas 803.807.616 799.159.824 990.813.030 Total liabilities
Total pendapatan 136.237.461 151.910.067 99.511.467 Total revenue
Total rugi bersih (84.635.776) (108.856.753) (76.225.988) Total net losses
Total penghasilan Total other
komprehensif lainnya - - (120.661) comprehensive income
PT Surya Borneo Industri (“SBI”) PT Surya Borneo Industri (“SBI”)
Berdasarkan Perjanjian Fasilitas Pinjaman dari BNI Based on Credit Facilities agreements from BNI
kepada SBI pada tanggal 4 Mei 2018 dan to SBI dated May 4, 2018 and May 21,2018, the
21 Mei 2018, Perseroan, sebagai salah satu Company, as a shareholder of SBI, pledged its
pemegang saham SBI, menjaminkan saham yang share ownership in SBI for loan facilities obtained
dimiliki pada SBI untuk fasilitas pinjaman SBI yang by SBI from BNI.
diperoleh dari BNI.
Pada tanggal 31 Desember 2024 dan 2023, Tanah On December 31, 2024, and 2023, land owned by
milik SBI dijadikan jaminan sehubungan dengan SBI was used as collateral in relation with the
fasilitas pinjaman CBUT di PT Bank Rakyat CBUT’s loan facility at PT Bank Rakyat Indonesia
Indonesia Tbk. (Persero) (Catatan 21). Tbk. (Persero) (Note 21).
Pada tanggal 1 November 2023, pinjaman tersebut On November 1, 2023, the loan has been fully
telah dilunasi seluruhnya. settled.
15. PIUTANG PLASMA 15. PLASMA RECEIVABLES
Akun ini merupakan akumulasi biaya-biaya yang This account represents the accumulated costs
dikeluarkan oleh Kelompok Usaha untuk incurred by the Group for the development of
pengembangan perkebunan kelapa sawit milik plasma’s oil palm plantation which will be repaid by
plasma yang akan dibayar kembali oleh petani the plasma farmers or the villagers when the plasma
plasma atau masyarakat desa pada saat plantation produces FFB based on agreements
perkebunan plasma telah menghasilkan TBS sesuai between the Group and the plasma farmers or the
dengan kesepakatan antara Kelompok Usaha villagers. During year ended December 31, 2024,
dengan petani plasma atau masyarakat desa. interest charged on the plasma receivables at the
Selama tahun yang berakhir pada rate of 8.5% (December 31, 2023: 9.25% and
31 Desember 2024, piutang plasma dikenai bunga December 31, 2022: from 9.25% to 10%) per
sebesar 8,5% (31 Desember 2023: 9,25% dan annum.
31 Desember 2022: 9,25% sampai 10%) per tahun.
Pendapatan bruto petani plasma atau masyarakat Gross revenues of the plasma farmers or the
desa akan dipotong dengan biaya cicilan pokok dan villagers would be deducted by 35% for the
bunga atas pinjaman investasi pembangunan kebun repayments of principal and interest on investment
sebesar 35%, biaya pemeliharaan dan perawatan loan for plantation development, maximum of 30%
maksimal sebesar 30% dan biaya jasa pengelolaan for maintenance and upkeep cost and a service fee
kebun sebesar 5%. Pendapatan petani plasma atau of 5% to manage the plantations’ operation. Income
masyarakat desa sebelum pelunasan pinjaman of the plasma farmers or the villagers before the
diperkirakan sebesar 30% dari pendapatan bruto. settlement of the loan is estimated at 30% of gross
revenues.
75
Page 391
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
15. PIUTANG PLASMA (lanjutan) 15. PLASMA RECEIVABLES (continued)
Perkebunan Plasma Plasma Plantations
Dibawah ini adalah informasi kelompok tani dan Below are information of farmers and villagers,
masyarakat desa yang mempunyai piutang plasma which have plasma receivables above Rp500,000.
diatas Rp500.000.
Kelompok Tani Farmers
Luas kebun Luas yang dikelola
dalam Hektar/ dalam Hektar/
Estate area Managed area Saldo per Saldo per Saldo per
in Hectare in Hectare 31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
Nama plasma/ Tanggal Perjanjian/ (tidak diaudit/ (tidak diaudit/ Tahun berlaku/ Balance as of Balance as of Balance as of
Entitas/Parties Plasma name Date of agreement unaudited) unaudited) Valid for December 31, 2024 December 31, 2023 December 31, 2022
Perseroan/The Company Kelompok Tani 13 Mei 2013/ 25 Tahun/
Sepakat Jaya May 13, 2013 257 257 25 Years 38.445.311 30.536.564 23.365.179
Kelompok Tani 24 Desember 2018/ 25 Tahun/
Sumber Harapan December 24, 2018 286 286 25 Years 5.690.201 5.677.041 5.627.983
Koperasi 2 September 2013/ 25 Tahun/
Ardhamewa September 2, 2013 97 97 25 Years 4.807.294 5.152.005 5.878.135
Kelompok Tani 28 Agustus 2015/ 25 Tahun/
Putra Sulung August 28, 2015 53 53 25 Years 2.599.314 2.712.158 2.816.983
Kelompok Tani 1 Nopember 2016/ 25 Tahun/
Karya Tani Tebok November 1, 2016 93 93 25Years 2.433.072 1.993.825 1.471.021
Kelompok Tani 28 Agustus 2015/ 25 Tahun/
Cahaya Harapan August 28, 2015 33 33 25 Years 761.240 1.114.882 1.479.510
Masyarakat Desa 9 April 2015/ 25 Tahun/
Kenambui April 9, 2015 8 7 25 Years 1.265.096 1.237.050 1.092.852
Kelompok Tani 1 Juni 2015/ 25 Tahun/
Tani Makmur June 1, 2015 58 58 25 Years 860.850 926.462 962.014
Kelompok Tani 3 Februari 2015/ 25 Tahun/
Sinar Harapan February 3, 2015 56 56 25 Years 460.312 479.938 616.812
PT Kalimantan Sawit Abadi Koperasi Kondang
Maju Bersama 3 Februari 2015/ 25 Tahun/
Desa Kondang February 3, 2015 53 53 25 Years 783.273 4.837.794 4.428.828
PT Mitra Mendawai Sejati Kelompok Tani 11 Juni 2015/ 25 Tahun/
Sawit Raya June 11, 2015 185 185 25 Years 10.668.551 9.779.848 7.992.270
Koperasi 16 April 2013/ 25 Tahun/
Citra Mua Sejati April 16, 2013 103 103 25 Years 7.889.936 8.723.472 8.169.090
Kelompok Tani 18 Januari 2017/ 25 Tahun/
Kundur Jaya January 18, 2017 121 121 25 Years 3.547.000 3.241.956 2.988.982
Kelompok Tani 11 April 2015/ 25 Tahun/
Rabing Raya April 11, 2015 81 81 25 Years 2.492.792 2.254.591 1.897.895
Koperasi 7 Oktober 2014/ 25 Tahun/
Mitra Bina Suayap October 7, 2014 27 27 25 Years 2.244.149 2.170.747 1.720.844
Kelompok Tani 11 Januari 2018/ 25 Tahun/
Hasanudin Januari 18, 2018 132 132 25 Years 1.993.046 1.906.157 1.779.081
Kelompok Tani 05 Januari 2015/ 25 Tahun/
Sungai P. Mandiri January 05, 2015 55 55 25 Years 1.862.857 1.785.675 1.695.499
Kelompok Tani 16 Oktober 2017/ 25 Tahun/
Umpang Bersatu October 16, 2017 72 72 25 Years 1.598.394 1.481.508 1.295.780
Kelompok Tani 6 Juli 2017/ 25 Tahun/
Mitra Runtu Sejati July 6, 2017 83 83 25 Years 968.941 939.529 890.951
Kelompok Tani 6 Juli 2017/ 25 Tahun/
Mitra Runtu Sejahtera July 06, 2017 50 50 25 Years 880.353 830.650 774.972
PT Tanjung Sawit Abadi Koperasi 30 Mei 2014/ 25 Tahun/
Melata Jaya Indah May 30, 2014 341 341 25 Years 797.615 26.761.583 24.291.380
Koperasi 8 Juni 2012/ 25 Tahun/
Seluai Jaya Abadi June 8, 2012 345 345 25 Years 2.654.818 19.375.537 18.672.389
Koperasi 27 September 2013/ 25 Tahun/
Maraga Jaya September 27, 2013 314 314 25 Years 1.324.551 18.650.572 14.685.080
Koperasi 23 Agustus 2013/ 25 Tahun/
Batu Dara Omas August 23, 2013 161 161 25 Years 584.223 11.249.947 8.864.980
Koperasi Harapan 14 Februari 2014/ 25 Tahun/
Bersama Abadi February 14, 2014 25 16 25 Years 2.859.037 1.939.628 1.549.471
PT Menteng Kencana Mas Koperasi 18 Desember 2017/ 25 Tahun/
Sumber Air December 18, 2017 1.425 1.392 25 Years 197.082.101 248.470.850 180.259.733
Koperasi Sawit 12 Juni 2018/ 25 Tahun/
Maliku Mandiri June 12, 2018 852 491 25 Years 110.684.747 90.586.657 73.852.917
Koperasi Tarung 21 Februari 2022/ 119 118 25 Tahun/
Manuah February 21, 2022 25 Years 7.890.757 5.322.046 2.426.429
Saldo dilanjutkan/
Balance carried forward 416.129.831 510.138.672 401.547.060
76
Page 392
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
15. PIUTANG PLASMA (lanjutan) 15. PLASMA RECEIVABLES (continued)
Perkebunan Plasma (lanjutan) Plasma Plantations (continued)
Dibawah ini adalah informasi kelompok tani dan Below are information of farmers and villagers,
masyarakat desa yang mempunyai piutang plasma which have plasma receivables above Rp500,000.
diatas Rp500.000. (lanjutan) (continued)
Masyarakat Villagers
Luas kebun Luas yang dikelola
dalam Hektar/ dalam Hektar/
Estate area Managed area Saldo per Saldo per Saldo per
in Hectare in Hectare 31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
Nama plasma/ Tanggal Perjanjian/ (tidak diaudit/ (tidak diaudit/ Tahun berlaku/ Balance as of Balance as of Balance as of
Entitas/Parties Plasma name Date of agreement unaudited) unaudited) Valid for December 31, 2024 December 31, 2023 December 31, 2022
Saldo dilanjutkan/
Balance brought forward 416.129.831 510.138.672 401.547.060
PT Sawit Multi Utama Koperasi Pusaka 13 Mei 2014/ 25 Tahun/
Bulau Sahabun May 13, 2014 387 360 25 Years 5.120.350 31.113.319 32.881.057
Koperasi 21 Mei 2012/ 25 Tahun/
Bina Semua Jaya May 21, 2012 416 416 25 Years 19.390.258 26.994.355 23.507.412
Koperasi 10 September 2013/ 25 Tahun/
Rimba Baguna September 10, 2013 140 140 25 Years 6.140.413 13.396.392 14.511.389
Koperasi 10 September 2013/ 25 Tahun/
Natai Suka Sejahtera September 10, 2013 136 119 25 Years 4.308.085 8.378.336 5.870.123
Koperasi Harapan 13 Oktober 2014/ 25 Tahun/
Makmur Bersama October 13, 2014 243 215 25 Years 969.596 4.260.528 1.489.977
PT Kalimantan Sawit Abadi Masyarakat Desa 1 Juli 2013/ 25 Tahun/
Natai Baru July 1, 2013 10 10 25 Years 1.398.003 1.338.223 1.102.792
Masyarakat Desa 4 Maret 2015/ 25 Tahun/
Kondang March 4, 2015 10 10 25 Years 514.362 641.992 620.202
PT Sawit Multi Utama Masyarakat Desa 1 Juli 2013/ 25 Tahun/
Nanga Koring July 1, 2013 10 10 25 Years - 677.833 728.501
Masyarakat Desa 1 Juni 2015/ 25 Tahun/
Sepondam June 1, 2015 9 5 25 Years - 632.940 699.889
PT Tanjung Sawit Abadi Masyarakat Desa 18 Juni 2012/ 25 Tahun/
Topalan June 18, 2012 10 10 25 Years 738.929 788.669 867.356
Masyarakat Desa 18 Juni 2012/ 25 Tahun/
Batu Ampar June 18, 2012 8 8 25 Years 828.309 768.919 646.660
Lain-lain/
Others 19.465.801 26.682.305 21.064.623
475.033.937 625.812.483 505.537.041
Dikurangi dengan penyisihan penurunan nilai/
Less allowance for impairment (27.755.873) (37.274.799 ) -
447.278.064 588.537.684 505.537.041
Mutasi atas penyisihan penurunan nilai piutang Movements in the allowance for declining in value
plasma adalah sebagai berikut: of plasma receivables are as follows:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Saldo awal 37.274.799 - - Beginning Balance
Penghapusan penyisihan atas Write-off of allowance for declining
penurunan nilai piutang plasma (7.917.474) - - in value of plasma receivables
(Recovery)/additions of allowance
(Pemulihan)/tambahan penyisihan atas for impairment of
penurunan nilai piutang plasma (1.601.452) 37.274.799 - plasma receivables
Saldo akhir 27.755.873 37.274.799 - Ending balance
Berdasarkan penelaahan atas piutang plasma dari Based on a review of the plasma receivables of
tiap-tiap proyek pada tanggal 31 Desember 2024, each project as of December 31, 2024, 2023, and
2023, dan 2022, manajemen berkeyakinan bahwa 2022, management believes that the allowance for
penyisihan atas penurunan nilai piutang plasma impairment of plasma receivables is sufficient to
sudah cukup untuk menutup kerugian yang timbul cover the possible losses due to the allowance for
akibat adanya penurunan nilai piutang plasma. impairment of plasma receivables.
77
Page 393
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
15. PIUTANG PLASMA (lanjutan) 15. PLASMA RECEIVABLES (continued)
Perkebunan Plasma (lanjutan) Plasma Plantations (continued)
Beberapa entitas anak Perseroan memberikan Certain subsidiaries of the Company's provided
penjaminan atas fasilitas dari perbankan yang guarantees for banking facilities obtained by
diperoleh beberapa kelompok tani several farmer groups ("Cooperatives/Plasma").
("Koperasi/Plasma"). Selain jaminan dari beberapa Beside the guarantees from certain subsidiaries,
entitas anak, fasilitas ini juga dijamin dengan kebun this facility is also guaranteed by the oil palm
kelapa sawit milik masing-masing Koperasi. plantation owned by each Cooperative.
16. ASET LANCAR LAINNYA 16. OTHER CURRENT ASSETS
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Aset lancar lainnya Other current assets
Pihak ketiga Third parties
Bank yang dibatasi penggunaannya Restricted cash in banks
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 632.505.544 - - (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk - 888.190.872 - (Persero) Tbk
Lain-lain 11.262.119 - - Others
Total aset lancar lainnya 643.767.663 888.190.872 - Total other current assets
Aset tidak lancar lainnya Other non-current assets
Pihak berelasi (Catatan 33a) Related party (Note 33a)
Deposit sewa gedung 7.577.280 7.577.280 7.577.280 Building rental deposits
Uang muka sewa gedung kantor - - 40.982.771 Advances for rental of office building
Uang muka aset tetap - - 1.625.000 Advance for fixed assets
7.577.280 7.577.280 50.185.051
Pihak ketiga Third parties
Uang muka pembelian aset tetap 134.950.607 122.261.887 72.490.537 Advances for purchasing of fixed assets
Deposito yang dibatasi penggunaannya 6.007.575 6.007.575 6.007.575 Restricted time deposits
Uang jaminan - 3.170.277 3.235.057 Security deposits
Upfront fee untuk pinjaman bank - - 8.750.000 Upfront fee for Bank Loan
Lain-lain 3.167.767 340.032 661.253 Others
Total aset tidak lancar lainnya 151.703.229 139.357.051 141.329.473 Total other non-current assets
Bank yang dibatasi penggunaannya Restricted cash in banks
Pada tanggal 12 Juli 2023, Pemerintah Republik On July 12, 2023, the Government of the
Indonesia mengeluarkan Peraturan Pemerintah No. Republic of Indonesia issued Government
36 Tahun 2023 yang mengatur tentang devisa hasil Regulation No. 36 of 2023 which regulates the
ekspor, valuta asing dan pembayaran impor untuk cash proceeds from export sales, foreign
bisnis di sektor pertambangan, perkebunan, exchange and import payments for business
kehutanan, dan perikanan. in mining, plantation, forestry, and fishery
sectors.
Berdasarkan Peraturan Pemerintah tersebut, 30% Based on this Government Regulation, 30% of
dari devisa hasil ekspor, dengan nilai ekspor paling the cash proceeds from export sales that have
sedikit AS$250.000 atau ekuivalennya, wajib export values of at least US$250,000 or its
ditempatkan ke dalam rekening khusus dengan equivalent stated in an export customs
jangka waktu paling singkat tiga bulan. Peraturan ini declaration must be placed in the special account
berlaku efektif sejak tanggal 1 Agustus 2023. CBUT for a holding period of at least three months. This
telah melaksanakan kewajiban untuk menempatkan regulation became effective on 1 August 2023.
Devisa Hasil Ekspor Sumber Daya Alam (DHE SDA) CBUT has carried out the obligation to place
ke dalam rekening khusus dan disajikan sebagai Devisa Hasil Ekspor Sumber Daya Alam (DHE
bagian dari "Bank yang dibatasi penggunaannya" SDA) into the special accounts and are
dalam laporan posisi keuangan konsolidasian. presented as part of “Restricted cash in bank” in
the consolidated statements of financial position.
78
Page 394
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. ASET LANCAR LAINNYA (lanjutan) 16. OTHER CURRENT ASSETS (continued)
Bank yang dibatasi penggunaannya (lanjutan) Restricted cash in banks (continued)
Bank yang dibatasi penggunaannya digunakan Restricted cash in bank were pledged as
sebagai jaminan atas pinjaman bank (Catatan 21). collateral for bank loans (Note 21).
Deposito yang dibatasi penggunaannya Restricted time deposits
Pada tanggal 31 Desember 2024, 2023, dan 2022, As of December 31, 2024, 2023, and 2022, a
deposito yang dibatasi penggunaannya merupakan restricted time deposit represented a time deposit
deposito yang ditempatkan pada PT Bank Rakyat placed in PT Bank Rakyat Indonesia (Persero)
Indonesia (Persero) Tbk. (BRI) yang digunakan Tbk. (BRI) which was restricted to use due to it
sebagai jaminan atas pinjaman Perseroan kepada was pledged for the Company loan to BRI. (Note
BRI. (Catatan 21) 21)
Uang muka pembelian aset tetap Advances for purchasing of fixed assets
Pada tanggal 31 Desember 2024, uang muka As of December 31, 2024, advances for
pembelian aset tetap merupakan uang muka purchasing of fixed assets are related to
sehubungan dengan penyelesaian pembangunan completion of the construction of oil storage tank
tangki penyimpanan minyak di Tempenek dan uang in Tempenek and advance for purchasing of
muka pembelian atas perabotan dan peralatan. furnitures and equipment.
Upfront fee untuk pinjaman bank Upfront fee for Bank Loan
Pada tanggal 31 Desember 2022, komisi dibayar di As of December 31, 2022, the upfront fee for bank
muka untuk pinjaman bank merupakan upfront fee loan represents the upfront fee paid by the
yang dibayarkan oleh Perseroan sehubungan Company in connection with the Syndicated Loan
dengan Pinjaman Sindikasi yang ditarik pada bulan drawn in December 2022 (Note 21).
Desember 2022 (Catatan 21).
17. UTANG USAHA DAN UTANG LAIN-LAIN - PIHAK 17. TRADE AND OTHER PAYABLES - THIRD
KETIGA PARTIES
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Utang usaha - dalam Rupiah Trade payables - in Rupiah
PT Multi Usaha Abadi 122.161.998 103.265.696 64.284.697 PT Multi Usaha Abadi
PT Sawit Mandiri Lestari 29.986.557 63.341.165 60.160.366 PT Sawit Mandiri Lestari
Koperasi Seluai Jaya Abadi 13.156.769 5.218.450 - Koperasi Seluai Jaya Abadi
Koperasi Maraga Jaya 9.353.962 - - Koperasi Maraga Jaya
Koperasi Melata Jaya Indah 8.442.569 - - Koperasi Melata Jaya Indah
Koperasi Harapan Makmur Bersama 8.278.010 - - Koperasi Harapan Makmur Bersama
Koperasi Batu Dara Omas 7.216.871 - - Koperasi Batu Dara Omas
Koperasi Pusaka Bulau Sahabun 6.103.485 - - Koperasi Pusaka Bulau Sahabun
PT Khatulistiwa Sinergi Omnidaya 5.922.446 - - PT Khatulistiwa Sinergi Omnidaya
Koperasi Bina Semua Jaya 5.725.340 - - Koperasi Bina Semua Jaya
KUD Sumber Tani 5.507.327 - - KUD Sumber Tani
PT Gemareksa Mekarsari - 7.823.161 PT Gemareksa Mekarsari
PT Satria Hupasarana - 6.478.900 2.621.374 PT Satria Hupasarana
Koperasi Sumber Air Jaya - 26.191.646 11.003.757 Koperasi Sumber Air Jaya
Lain-lain (jumlah masing-masing Others (individually
kurang dari Rp5.000.000) 42.218.731 67.474.597 725.997 each below Rp5,000,000)
Total 264.074.065 279.793.615 138.796.191 Total
79
Page 395
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
17. UTANG USAHA DAN UTANG LAIN-LAIN - PIHAK 17. TRADE AND OTHER PAYABLES - THIRD
KETIGA (lanjutan) PARTIES (continued)
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Utang lain-lain - dalam Rupiah Other payables - in Rupiah
PT Borneo Langgeng Sejahtera 97.788.069 338.804.490 614.953.044 PT Borneo Langgeng Sejahtera
PT Banua Sarana Jaya 38.818.555 72.797.216 21.377.536 PT Banua Sarana Jaya
PT Karyatama Unggul Sejahtera 36.317.064 44.514.950 10.071.582 PT Karyatama Unggul Sejahtera
PT Pupuk Indonesia Niaga 15.177.479 - - PT Pupuk Indonesia Niaga
CV Mitra Sohibulhajat Engineering 11.832.898 10.202.296 9.598.817 CV Mitra Sohibulhajat Engineering
PT Gunawan Berkat Sejahtera 7.837.785 16.793.619 8.733.630 PT Gunawan Berkat Sejahtera
CV Dona Doni 6.684.588 380.797 92.574 CV Dona Doni
PT Agritama Multi Sarana 6.550.102 9.273.176 3.042.958 PT Agritama Multi Sarana
PT Trakindo Utama 5.500.228 1.622.064 14.933.276 PT Trakindo Utama
PT Semesta Primaindo Jaya Abadi 5.329.675 148.963 - PT Semesta Primaindo Jaya Abadi
PT Hanau Perkasa Beton 3.995.358 22.561.254 6.219.011 PT Hanau Perkasa Beton
PT Binausaha Karta Arkasa 3.522.066 6.420.795 5.565.349 PT Binausaha Karta Arkasa
Lain-lain (jumlah masing-masing Others (individually
kurang dari Rp5.000.000) 153.666.776 193.660.558 142.783.620 each below Rp5,000,000)
393.020.643 717.180.178 837.371.397
Dikurangi: dampak Less: impact on
penyesuaian nilai wajar - (14.342.982) - the adjustment of fair value
Total 393.020.643 702.837.196 837.371.397 Total
Utang usaha merupakan utang atas pembelian Trade payables represent payables for purchases of
tandan buah segar dan minyak kelapa sawit. fresh fruit bunches and crude palm oil.
Utang lain-lain sebagian besar merupakan utang Other payables mostly represent payables to
kepada pemasok atas pembelian suku cadang dan supplier for purchasing of spareparts and fertilizers.
pupuk.
Berdasarkan surat permohonan penangguhan Based on the letter requesting the postponement of
pembayaran utang kepada PT Borneo Langgeng payment payables to PT Borneo Langgeng
Sejahtera (BLS) tanggal 29 Juni 2023, Kelompok Sejahtera (BLS) dated June 29, 2023, the Group
Usaha meminta penundaan pembayaran utang requested to postpone repayment of payables to
kepada BLS sebesar Rp620.239.858 atas BLS of Rp620,239,858 for the purchase of fertilizers
pembelian pupuk sehingga akan jatuh tempo pada so it will mature in July 2024. On June 30, 2023, BLS
Juli 2024. Pada tanggal 30 Juni 2023, BLS agreed to the Group’s request. Therefore, the
menyatakan setuju atas permohonan Kelompok Group's Management recorded the fair value of the
Usaha. Oleh karena hal ini, Manajemen Kelompok outstanding balance on December 31, 2023
Usaha mencatat nilai wajar atas saldo terhutang amounting to Rp52,514,588. During 2024 and 2023,
pada tanggal 31 Desember 2023 sebesar the amortization cost of fair value other payable was
Rp52.514.588. Dampak atas amortisasi nilai wajar Rp14,342,982 and Rp38,171,606. (Note 31). As of
selama tahun 2024 dan 2023 sebesar December 31, 2024, the previously postoponed
Rp14.342.982 dan Rp38.171.606. (Catatan 31). payables as explained above has been fully settled.
Pada tanggal 31 Desember 2024, Nilai utang yang
sebelumnya ditangguhkan tersebut, telah
dilunaskan sepenuhnya.
Pada tanggal 31 Desember 2024, 2023, dan 2022, As of December 31, 2024, 2023, and 2022, trade
saldo utang usaha dan utang lain-lain pihak ketiga and other payables to third parties are unsecured
tidak memiliki jaminan dan tidak dikenakan bunga. and non-interest bearing. There have been no
Tidak ada surat jaminan yang diberikan oleh guarantees provided by the Group for any trade and
Kelompok Usaha untuk utang usaha dan utang lain- other payables to third parties.
lain - pihak ketiga.
80
Page 396
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
18. LIABILITAS KONTRAK 18. CONTRACT LIABILITIES
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Pihak berelasi (Catatan 33b) Related party (Note 33b)
Borneo Agri-Resources Borneo Agri-Resources
International Pte. Ltd. 88.891.000 - - International Pte. Ltd.
PT Citra Borneo Indah 6.000.000 - - PT Citra Borneo Indah
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera 1.000.000 2.000.000 - Lingga Sejahtera
95.891.000 2.000.000 -
Pihak ketiga Third parties
PT Dua Kuda Indonesia 129.609.244 46.886.115 43.534.118 PT Dua Kuda Indonesia
PT Tanimas Edible Oil 10.050.676 2.806.972 - PT Tanimas Edible Oil
Atk Pte Ltd 5.600.133 - - Atk Pte Ltd
PT Cipta Padang Berlian 834.293 1.060.035 648.884 PT Cipta Padang Berlian
PT Cisadane Raya Chemicals 818.182 782.695 - PT Cisadane Raya Chemicals
Koperasi Media Koperasi Media
Sejahtera Bersama 198.001 4.010.324 - Sejahtera Bersama
PT Kusuma Mukti Remaja - - - PT Kusuma Mukti Remaja
CV Cahaya Indah Terang Abadi - 5.007.037 - CV Cahaya Indah Terang Abadi
PT Multi Usaha Abadi - 1.019.366 - PT Multi Usaha Abadi
PT Sino Zone Industry Indonesia - - 42.661.316 PT Sino Zone Industry Indonesia
PT Fokus Ritel Indoprima - - 22.472.533 PT Fokus Ritel Indoprima
CV Mega Setia - - 7.145.334 CV Mega Setia
PT Rajawali Nusindo - - 6.221.037 PT Rajawali Nusindo
PT Lumbung Sawit Mas - - 6.183.091 PT Lumbung Sawit Mas
PT Sentana Prima Unggul - - 5.661.032 PT Sentana Prima Unggul
Lain-lain (jumlah masing-masing - Others (individually
kurang dari Rp500.000) 2.165.270 905.948 15.098.789 each below Rp500,000)
149.275.799 62.478.492 149.626.134
Total 245.166.799 64.478.492 149.626.134 Total
Liabilitas kontrak merupakan uang muka yang Contract liabilities represents advances received
diterima dari pelanggan sehubungan dengan from customers in relation to sales of crude palm
penjualan minyak kelapa sawit dan turunannya, inti oil and its derivatives, palm kernel and its
sawit dan turunannya, dan refined bleached and derivatives, palm shells, and refined bleached and
deodorized palm oil (RBDPO) deodorized palm oil (RBDPO).
19. PERPAJAKAN 19. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Perseroan The Company
Pajak Pertambahan Nilai 4.022.633 15.511.385 15.708.181 Value Added Tax
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 283.222.465 151.366.699 128.220.269 Value Added Tax
Total 287.245.098 166.878.084 143.928.450 Total
b. Taksiran tagihan restitusi pajak - jangka b. Estimated claims for tax refund - current
pendek
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Perseroan The Company
Lebih bayar pajak
Pajak Pertambahan Nilai Refundable Value Added Tax
- Tahun 2019 - 692.538 - Year 2019 -
81
Page 397
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
c. Taksiran tagihan restitusi pajak - jangka c. Estimated claims for tax refund - non-
panjang current
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Perseroan The Company
Lebih bayar pajak
Pajak penghasilan Refundable corporate
badan income tax (CIT)
- Tahun 2023 60.709.163 59.239.317 - Year 2023 -
- Tahun 2022 10.840.517 42.991.781 37.289.579 Year 2022 -
- Tahun 2019 - - 17.313.431 Year 2019 -
Lebih bayar pajak
Pajak Pertambahan Nilai Refundable Value Added Tax
- Tahun 2019 - - 2.821.245 Year 2019 -
71.549.680 102.231.098 57.424.255
Entitas anak Subsidiaries
Lebih bayar pajak
Pajak penghasilan badan Refundable corporate income tax
- Tahun 2024 58.079.758 - - Year 2024 -
- Tahun 2023 80.396.838 61.412.486 - Year 2023 -
- Tahun 2020 79.030.462 - - Year 2020 -
- Tahun 2016 7.636.922 7.636.922 7.636.922 Year 2016 -
Lebih bayar pajak
Pajak pertambahan nilai Refundable value added tax
- Tahun 2020 2.202.701 - - Year 2020 -
227.346.681 69.049.408 7.636.922
Total 298.896.361 171.280.506 65.061.177 Total
d. Utang pajak d. Taxes payable
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Perseroan The Company
Pajak penghasilan - Pasal 4(2) 82.279 97.459 90.194 Income tax - Article 4(2)
Pajak penghasilan - Pasal 15 33.572 87.190 24.672 Income tax - Article 15
Pajak penghasilan - Pasal 21 1.148.571 2.382.091 4.847.666 Income tax - Article 21
Pajak penghasilan - Pasal 22 77.304 70.210 41.310 Income tax - Article 22
Pajak penghasilan - Pasal 23/26 2.828.086 2.608.617 3.404.790 Income tax - Article 23/26
Pajak penghasilan - Pasal 29 47.990.378 - - Income tax - Article 29
52.160.190 5.245.567 8.408.632
Entitas anak Subsidiaries
Pajak penghasilan - Pasal 4(2) 1.060.131 406.089 539.125 Income tax - Article 4(2)
Pajak penghasilan - Pasal 15 102.783 155.529 140.608 Income tax - Article 15
Pajak penghasilan - Pasal 21 1.486.719 1.586.219 1.932.167 Income tax - Article 21
Pajak penghasilan - Pasal 22 674.710 621.569 530.383 Income tax - Article 22
Pajak penghasilan - Pasal 23/26 6.807.964 1.159.642 2.145.840 Income tax - Article 23/26
Pajak penghasilan - Pasal 24 3.571.581 5.078.539 - Income tax - Article 24
Pajak penghasilan - Pasal 29 60.005.965 9.340.971 184.136.146 Income tax - Article 29
Pajak pertambahan nilai - 1.597 - Value added taxes
73.709.853 18.350.155 189.424.269
Total 125.870.043 23.595.722 197.832.901 Total
82
Page 398
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
e. Komponen pajak penghasilan badan e. Components of corporate income tax
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Perseroan The Company
Beban pajak kini: Current tax expense:
- Tahun berjalan 53.976.724 12.675.115 65.614.673 Current year -
- Penyesuaian atas PPh badan
tahun sebelumnya Adjustment on previous -
(Catatan 19h) 7.230.247 - (11.413.589) years CIT (Note 19h)
Manfaat pajak tangguhan (69.849.814) (20.740.070) (11.887.022) Deferred tax benefit
Total (8.642.843) (8.064.955) 42.314.062 Total
Entitas anak Subsidiaries
Beban pajak kini: Current tax expense:
- Tahun berjalan 308.154.547 244.202.902 449.093.818 Current year -
- Penyesuaian atas PPh badan
tahun sebelumnya Adjustment on previous -
(Catatan 19h) 23.787.653 - 9.573.985 years CIT (Note 19h)
Manfaat/(beban) pajak
tangguhan 58.112.562 (28.018.425) (11.217.538) Deferred tax benefit/(expense)
Total 390.054.762 216.184.477 447.450.265 Total
Konsolidasian Consolidated
Beban pajak kini Current tax expense
- Tahun berjalan 362.131.271 256.878.017 514.708.491 Current year -
- Penyesuaian atas PPh badan Adjustment on previous-
tahun sebelumnya 31.017.900 - (1.839.604) years CIT
Manfaat pajak tangguhan (11.737.252) (48.758.495) (23.104.560) Deferred tax benefit
Total 381.411.919 208.119.522 489.764.327 Total
Dibebankan ke penghasilan Charged to other comprehensive
komprehensif lain income
Pajak tangguhan: Deferred tax:
Kerugian/(keuntungan) atas Re-measurement loss/(gain) of
pengukuran kembali employee benefits
liabilitas imbalan kerja 8.550.856 2.732.794 (9.689.813) liability
83
Page 399
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
f. Rekonsiliasi pajak penghasilan badan f. Reconciliation of corporate income tax
Rekonsiliasi antara laba sebelum pajak The reconciliation between consolidated profit
penghasilan badan konsolidasian seperti yang before corporate income tax as shown in the
tercantum dalam laporan laba rugi dan consolidated statements of profit or loss and
penghasilan komprehensif lain konsolidasian dan other comprehensive income and the estimated
taksiran laba kena pajak dan beban pajak kini taxable income and current tax expense are as
adalah sebagai berikut: follows:
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Laba konsolidasian sebelum
beban pajak penghasilan Consolidated profit
konsolidasian 1.226.103.304 552.135.147 1.964.686.167 before corporate income tax expense
Laba entitas anak sebelum
beban pajak Subsidiaries’ profit
penghasilan badan (1.315.284.457) (571.617.467) (1.462.362.773) before corporate income tax expense
(Rugi)/laba sebelum (Loss)/profit before
pajak penghasilan badan corporate income tax
- Perseroan (89.181.153) (19.482.320) 502.323.394 - the Company
Beda tetap Permanent differences
Pendapatan setelah Income
pengenaan pajak final (823.988) (5.448.328) (4.866.009) net of final tax
Pendapatan deviden (129.322.842) (103.009.500) (297.061.357) Dividend income
Biaya yang tidak dapat
dikurangkan 139.990.140 143.592.042 40.183.297 Non-deductible expenses
Jumlah beda tetap 9.843.310 35.134.214 (261.744.069) Total permanent differences
Beda temporer Temporary differences
Nilai wajar aset biologis (61.929.267) (11.764.946) 57.200.672 Fair value of biological assets
Sewa 8.541.457 402.617 (8.752.202) Leasing
Liabilitas imbalan kerja karyawan Long-term employee benefit
jangka panjang 12.979.156 18.751.754 (37.976.180) liabilities
Penyusutan aset tetap (18.243.320) (13.475.613) (9.234.336) Depreciation of fixed assets
Amortisasi tanaman menghasilkan 1.435.160 1.407.098 1.392.198 Amortization of mature plantations
Bagian dari laba entitas anak 359.956.091 47.062.282 46.348.738 Share of subsidiary profit
Provisi biaya bonus 13.614.770 (4.819.624) 7.700.000 Provision for bonus expenses
Cadangan penurunan persediaan (990.299) 990.299 Allowance provision for inventory
Nilai wajar utang lain-lain Fair value of other payables
pihak ketiga 3.272.995 (3.272.995) - to a third party
Penyisihan atas penurunan Allowance for impairment
piutang plasma 5.059.544 8.661.991 - of plasma receivables
Jumlah beda temporer 324.686.586 41.962.265 57.669.189 Total temporary differences
Penghasilan kena pajak
- Perseroan 245.348.743 57.614.159 298.248.514 Taxable income - the Company
Pajak penghasilan Corporate income tax expense on
atas penghasilan berdasarkan income subject to tax at standard
tarif pajak standar - 22% 53.976.724 12.675.115 65.614.673 statutory rate - 22%
Dikurangi: Less:
Pajak penghasilan Pasal - 22 (281.193) (178.894) (464.668) Income tax - Article 22
Pajak penghasilan Pasal - 23 (1.295.614) (42.870.161) (47.511.853) Income tax - Article 23
Pajak penghasilan Pasal - 25 (4.409.538) (28.865.377) (54.927.731) Income tax - Article 25
(5.986.345) (71.914.432) (102.904.252)
84
Page 400
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
f. Rekonsiliasi pajak penghasilan badan f. Reconciliation of corporate income tax
(lanjutan) (continued)
Rekonsiliasi antara laba sebelum pajak The reconciliation between consollidated profit
penghasilan badan konsolidasian seperti yang before corporate income tax as shown in the
tercantum dalam laporan laba rugi dan consolidated statements of profit or loss and
penghasilan komprehensif lain konsolidasian dan other comprehensive income and the estimated
taksiran laba kena pajak dan beban pajak kini taxable income and current tax expense are as
adalah sebagai berikut: (lanjutan) follows: (continued)
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Taksiran tagihan restitusi Estimated claims for corporate income
pajak penghasilan badan tax refund
- Perseroan - 59.239.317 37.289.579 the Company -
- Entitas anak 58.079.758 61.412.486 - Subsidiaries -
Total 58.079.758 120.651.803 37.289.579 Total
Pajak penghasilan - Pasal 29 Income tax - Article 29
- Perseroan 47.990.378 - - the Company -
- Entitas anak 60.005.965 9.340.971 184.136.146 Subsidiaries -
Total 107.996.343 9.340.971 184.136.146 Total
Rekonsiliasi antara beban pajak penghasilan The reconciliation between consolidated
badan konsolidasian yang dihitung dengan corporate income tax expense as computed
menggunakan tarif pajak yang berlaku dari laba with the applicable tax rates from consolidated
sebelum pajak penghasilan badan konsolidasian profit before corporate income tax and
dengan beban pajak penghasilan badan seperti corporate income tax expense as shown in the
yang tercantum dalam laporan laba rugi dan consolidated statements of profit or loss and
penghasilan komprehensif lain konsolidasian other comprehensive income is as follows:
adalah sebagai berikut:
Pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Laba sebelum beban pajak Consolidated
penghasilan konsolidasian 1.226.103.304 552.135.147 1.964.686.167 profit before income tax
Pada tarif pajak 22% At the tax rate 22%
penghasilan badan 269.742.727 121.469.732 432.230.957 profit before corporate income tax
Penyesuaian atas PPh badan Adjustment on previous
tahun sebelumnya 31.017.900 - (1.839.604) years CIT
Penyesuaian pajak tangguhan 985.966 (15.877.822) - Adjustment on deferred tax
Perbedaan tetap neto dengan Non-deductible expenses
menggunakan tarif pajak 22% 36.855.807 102.527.612 59.372.974 at the tax rate of 22%
Aset pajak tangguhan tidak diakui 42.809.519 - - Unrecognized deferred tax assets
Beban pajak penghasilan sesuai Income tax expenses
dengan laporan laba rugi dan per consolidated
penghasilan komprehensif statement of profit or loss and
konsolidasian 381.411.919 208.119.522 489.764.327 other comprehensive income
85
Page 401
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
f. Rekonsiliasi pajak penghasilan badan f. Reconciliation of corporate income tax
(lanjutan) (continued)
Jumlah estimasi penghasilan kena pajak untuk The 2024 estimated taxable income reflected in
tahun 2024 berdasarkan perhitungan di atas the above calculation will be presented in the
akan disajikan dalam Surat Pemberitahuan Company’s 2024 annual corporate income tax
Tahunan (SPT) Perseroan 2024. Perseroan return. The Company has not yet submitted its
belum melaporkan SPT Badan tahun 2024 2024 annual corporate income tax return to the
kepada kantor pajak sampai dengan tanggal Tax Office as of the date of completion of these
penyelesaian laporan keuangan konsolidasian consolidated financial statements.
ini.
Perhitungan pajak penghasilan badan tahun The calculation of corporate income tax for 2023
2023 dan 2022 sesuai dengan yang dilaporkan and 2022 conformed with the amount reported
Perseroan dalam SPT kepada Kantor Pajak. by the Company to Tax Office in its tax return.
g. Aset dan liabilitas pajak tangguhan, neto g. Deferred tax assets and liabilities, net
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Aset pajak tangguhan - neto Deferred tax assets - net
Perseroan The Company
Bagian dari laba entitas anak 115.263.017 36.072.677 25.718.976 Share of subsidiary profit
Liabilitas imbalan
kerja karyawan Long-term employee
jangka panjang 16.445.020 16.019.431 13.281.085 benefit liabilities
Provisi atas bonus 8.800.000 6.076.620 8.690.000 Provision of bonus
Aset hak guna 628.449 (1.250.672) 1.148.379 Right of use assets
Aset tetap dan Fixed assets and
tanaman produktif 10.026.273 13.715.691 883.442 bearer plants
Penyisihan atas penurunan Allowance for declining
nilai persediaan - - 217.866 in value of inventories
Aset biologis (30.392.238) (16.767.799) (14.179.511) Biological assets
Penyisihan penurunan Allowance for impairment of
piutang plasma 2.212.105 1.905.638 - plasma receivables
Nilai wajar atas utang lain-lain Fair value of other payables
pihak ketiga - (720.059) - to a third party
122.982.626 55.051.527 35.760.237
Entitas anak 64.842.236 87.734.569 74.461.904 Subsidiaries
187.824.862 142.786.096 110.222.141
Liabilitas pajak tangguhan Deferred tax liabilities
- neto net -
Entitas anak 79.528.849 38.195.747 67.757.148 Subsidiaries
Berdasarkan peraturan pajak yang berlaku Based on taxation laws which became
mulai tahun 2008, Direktorat Jendral Pajak applicable starting in year 2008, the Directory
dapat menetapkan dan mengubah kewajiban General Tax may assess and amend taxes
pajak dalam batas waktu lima tahun sejak within five years from the date the tax becomes
tanggal terutangnya pajak. due.
Manajemen Kelompok Usaha berpendapat The Group’s management is in the opinion that
bahwa aset pajak tangguhan diperkirakan the deferred tax assets are expected to be
dapat dipulihkan pada periode mendatang. realized in the future.
Pemanfaatan aset pajak tangguhan yang diakui The utilization of deferred tax assets recognized
oleh Kelompok Usaha bergantung pada laba by the Group is dependent upon future taxable
kena pajak di masa depan yang melebihi laba profits in excess of profits resulting from the
yang dihasilkan dari pembalikan perbedaan reversal of existing taxable temporary
temporer kena pajak yang ada. differences.
86
Page 402
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
g. Aset dan liabilitas pajak tangguhan, neto g. Deferred tax assets and liabilities, net
(lanjutan) (continued)
PT Menteng Kencana Mas (“MKM”), entitas PT Menteng Kencana Mas (“MKM”), a
anak, memiliki akumulasi rugi pajak sebesar subsidiary, has tax loss carried forward of
Rp194.519.069 yang tersedia hingga lima Rp194,519,069 which are available up to five
tahun setelah tahun rugi pajak untuk years following the year of the tax losses for
mengimbangi laba kena pajak masa depan offsetting against future taxable profits of MKM
MKM. MKM tidak mengakui aset pajak in which the losses arose. MKM did not
tangguhan per 31 Desember 2024 sebesar recognize deferred tax assets as of December
Rp47.671.633 karena realisasi aset pajak 31, 2024 of Rp47,671,633, since the realization
tangguhan saat ini tidak dapat dipastikan of the deferred tax assets are presently not
dengan keyakinan yang wajar. assured beyond reasonable doubt.
h. Pemeriksaan pajak h. Tax assessments
Perseroan The Company
Pajak penghasilan badan Corporate income tax
Tahun pajak 2022 Tax year 2022
Pada tanggal 22 April 2024, Perseroan On April 22, 2024, the Company obtained an
memperoleh Surat Ketetapan Pajak Lebih Overpayment Tax Assessment Letter
Bayar (“SKPLB”) dari Direktorat Jenderal Pajak (“SKPLB”) from the Directory General Tax
(DJP) atas pajak penghasilan badan tahun 2022 (“DGT”) reflecting an overpayment of 2022
sejumlah Rp24.921.017 dari lebih bayar corporate income tax of Rp24,921,017 instead
sejumlah Rp42.991.781 yang dilaporkan pada of Rp42,991,781 as reported in the Company’s
Surat Pemberitahuan Pajak Penghasilan corporate income tax return. The Company
Badan. Perseroan menerima sebagian hasil partially accepted the assessment. On May 2,
pemeriksaan tersebut. Pada tanggal 2 Mei 2024, the Company submitted an objection
2024, Perseroan mengajukan keberatan ke letter to Tax Office in respect to overpayment of
Kantor Pajak atas lebih bayar Pajak 2022 CIT of Rp10,840,517 and recorded the
Penghasilan Badan 2022 sejumlah Rp7,230,247 (Note 19e) as an adjusment of
Rp10.840.517 dan mencatat sejumlah corporate income tax previous year as part of
Rp7.230.247 (Catatan 19e) sebagai current tax expense in the 2024 consolidated
penyesuaian pajak penghasilan badan tahun statement of profit or loss and other
sebelumnya bagian dari beban pajak kini pada comprehensive income.
laporan laba rugi dan penghasilan komprehensif
lainnya konsolidasian tahun 2024.
On May 20, 2024, the Company received the
Pada tanggal 20 Mei 2024, Perseroan refund of Rp24,921,017.
menerima pengembalian dana sebesar
Rp24.921.017.
87
Page 403
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessment (continued)
Perseroan (lanjutan) The Company (continued)
Tahun pajak 2019 Tax year 2019
Pada tanggal 28 April 2021, Perseroan On April 28, 2021, the Company obtained a
memperoleh SKPLB dari DJP atas pajak SKPLB from the DGT reflecting an
penghasilan badan tahun 2019 sejumlah overpayment of 2019 corporate income tax of
Rp34.342.811 dari lebih bayar sejumlah Rp34,342,811 instead of Rp41,302,403 as
Rp41.302.403 yang dilaporkan pada Surat reported in the Company’s corporate income
Pemberitahuan Pajak Penghasilan Badan. tax return. On May 28, 2021, the Company
Pada tanggal 28 Mei 2021, Perseroan received the refund.
menerima pengembalian dana tersebut.
Pada tanggal 25 Mei 2021, Perseroan On May 25, 2021 the Company submitted
mengajukan keberatan ke Kantor Pajak atas objection letter to Tax Office in respect to
lebih bayar Pajak Penghasilan Badan 2019 overpayment of 2019 CIT of Rp17,313,431 and
sejumlah Rp17.313.431 dan mencatat recorded of Rp10,346,953 as an adjusment of
sejumlah Rp10.346.953 sebagai penyesuaian corporate income tax previous year as a part of
pajak penghasilan tahun sebelumnya bagian current tax expense in the 2021 consolidated
dari beban pajak kini pada laporan laba rugi statement of profit or loss and other
dan penghasilan komprehensif lainnya comprehensive income.
konsolidasian tahun 2021.
Pada tanggal 15 Februari 2022, Kantor Pajak On February 15, 2022, Tax Office issued
mengeluarkan putusan menolak semua decision which rejected the Company’s
keberatan Perseroan. Pada tanggal 14 April objection. On April 14, 2022, the Company a
2022, Perseroan mengajukan banding ke submited appeal to the Tax Court. On July 31,
Pengadilan Pajak. Pada tanggal 31 Juli 2023 2023, the Tax Court issued decision that
Pengadilan Pajak mengeluarkan putusan approved the Company’s appeal. On
mengabulkan seluruh banding Perseroan. October 5, 2023, the Company received the
Pada tanggal 5 Oktober 2023, Perseroan refund.
menerima pengembalian dana.
88
Page 404
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessment (continued)
Perseroan (lanjutan) The Company (continued)
Pajak pertambahan nilai Value added tax
Tahun pajak 2019 Tax year 2019
Pada tanggal 28 April 2021, Perseroan On April 28, 2021, the Company received an
menerima Surat Ketetapan Pajak Kurang Underpayment Tax Assessment Letter
Bayar (SKPKB) dan Surat Tagihan Pajak (STP) (SKPKB) and Tax Collection Letter (STP) of
dari DJP atas PPN tahun 2019 sejumlah VAT for fiscal year 2019 totaling Rp5,120,498.
Rp5.120.498. Perseroan menerima sebagian The Company partially accepted the
hasil pemeriksaan tersebut dan mencatat assessment and recorded the differences of
sejumlah Rp2.299.251 pada laporan laba rugi Rp2,299,251 in the 2021 consolidated
konsolidasian tahun 2021. statement of profit or loss.
Pada tanggal 19 Juli 2021, Perseroan On July 19, 2021, the Company submitted
mengajukan keberatan ke DJP atas SKPKB objection letters to DGT related to the SKPKB
dan STP PPN tahun 2019 sebesar and STP VAT for tax year 2019 totaling
Rp2.821.247. Pada tanggal 15 Februari 2022, Rp2,821,247. On Februari 15, 2022 the
Perseroan menerima hasil keberatan untuk Company received the result of tax objection
PPN yang menyatakan DJP menolak keberatan VAT.
PPN Perseroan.
Pada tanggal 15 April 2022, Perseroan On April 15, 2022, the Company submitted the
mengajukan banding kepada Pengadilan tax appeal to the Tax Court. On July 31, 2023,
Pajak. Pada tanggal 31 Juli 2023, Pengadilan The Tax Court issued decision approved the
Pajak mengeluarkan putusan mengabulkan Company’s appeal. On October 5, 2023, the
seluruh banding atas SKPKB PPN Perseroan. Company received the refund on SKPKB VAT
Pada tanggal 5 Oktober 2023, Perseroan amounted to Rp2,120,923 and charged
menerima pengembalian dana atas banding Rp7,786 to the 2023’s consolidated statement
sebesar Rp2.120.923 dan mencatat Rp7.786 of profit or loss and other comprehensive
pada laporan laba rugi dan pendapatan income.
komprehensif lainnya konsolidasian tahun
2023.
Pada tanggal 14 Oktober 2024, Perseroan On October 14, 2024, the Company received
menerima Surat Pembatalan atas Surat cancellation letter for Tax Collection Letter
Tagihan Pajak PPN. Pada tanggal 30 (STP) of VAT. On November 30, 2024, the
November 2024, Perseroan menerima Company received the refund of Rp692,538.
pengembalian dana sebesar Rp692.538.
89
Page 405
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessment (continued)
Entitas anak Subsidiaries
PT Kalimantan Sawit Abadi (KSA) PT Kalimantan Sawit Abadi (KSA)
Pajak penghasilan badan Corporate income tax
Tahun pajak 2020 Tax year 2020
Pada tanggal 2 April 2024, KSA memperoleh On April 2, 2024, KSA obtained a SKPKB from
SKPKB dari DJP atas pajak penghasilan badan the DGT, reflecting an underpayment of 2020
tahun 2020 sejumlah Rp1.421.821 dari jumlah corporate income tax of Rp1,421,821 instead of
RpNihil yang telah dilaporkan dalam Surat RpNil as reported in the corporate income tax
Pemberitahuan Pajak Penghasilan Badan. return. On April 23, 2024, KSA paid the
Pada tanggal 23 April 2024, KSA telah underpayment amounting to Rp989,575 (Note
membayar atas kurang bayar tersebut 19e) and recorded the amount as an
sejumlah Rp989.575 (Catatan 19e) dan adjustment to prior year corporate income tax
mencatat sebagai penyesuaian pajak as a part of current tax expense and Rp432,246
penghasilan tahun sebelumnya sebagai bagian as tax penalty expense in the 2024
dari beban pajak kini serta sejumlah Rp432.246 consolidated statement of profit or loss in other
sebagai beban denda pajak pada laporan laba comprehensive income.
rugi penghasilan komprehensif lain
konsolidasian tahun 2024.
Pajak pertambahan nilai Value added tax
Tahun pajak 2024 Tax year 2024
Pada tanggal 2 Mei 2024, KSA memperoleh On May 2, 2024, KSA obtained a Tax
Surat Keputusan Pengembalian Pendahuluan Overpayment Refund Decision Letter
Kelebihan Pembayaran Pajak (SKPPKP) dari (SKPPKP) from DGT stating an overpayment
DJP yang menyatakan lebih bayar PPN masa on its January 2024 VAT amounting to
Januari 2024 sebesar Rp15.930.783 yang Rp15,930,783 as reported in the Periodic VAT
dilaporkan pada Surat Pemberitahuan Masa Return. KSA agreed with that decision. KSA has
PPN. KSA menerima keputusan tersebut. KSA received the refund of overpayment on VAT
telah menerima pembayaran atas kelebihan amounting to Rp 15,930,783 on April 23, 2024.
pembayaran PPN tersebut sebesar
Rp 15.930.783 pada tanggal 23 April 2024.
90
Page 406
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessment (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Tanjung Sawit Abadi (TSA) PT Tanjung Sawit Abadi (TSA)
Pajak penghasilan badan Corporate income tax
Tahun pajak 2020 Tax year 2020
Pada tanggal 25 April 2024, TSA memperoleh On April 25, 2024, TSA obtained SKPKB from
SKPKB dari DJP atas pajak penghasilan badan the DGT, reflecting an underpayment of 2020
tahun 2020 sejumlah Rp17.917.504 dari jumlah corporate income tax of Rp17,917,504 instead
RpNihil yang telah dilaporkan dalam Surat of RpNil as reported in the 2020 corporate
Pemberitahuan Pajak Penghasilan Badan income tax return. On June 19, 2024, TSA paid
tahun 2020. Pada tanggal 19 Juni 2024, TSA the underpayment amounting to Rp17,917,504
telah membayar atas kurang bayar tersebut and recorded the amount of Rp1,161,689 (Note
sebesar Rp17.917.504 dan mencatat sebesar 19e) as an adjustment of corporate income tax
Rp1.161.689 (Catatan 19e) sebagai previous year as part of current tax expense
penyesuaian pajak penghasilan tahun and Rp490,698 as tax penalty expense in the
sebelumnya sebagai bagian dari beban pajak 2024 consolidated statement of profit or loss in
kini serta sebesar Rp490.698 sebagai beban other comprehensive income.
denda pajak pada laporan laba rugi
penghasilan komprehensif lain konsolidasian
tahun 2024.
Pada tanggal 26 Juni 2024, TSA mengajukan On June 26, 2024, TSA filled an objection letter
surat keberatan kepada kantor pajak atas to the Tax Office for underpayment of 2020
kurang bayar pajak penghasilan badan tahun corporate income tax of Rp16,265,117. Until
2020 sebesar Rp16.265.117. Sampai dengan the completion date of the consolidated
tanggal penerbitan laporan keuangan financial statements, TSA has not yet received
konsolidasian, TSA belum menerima hasil the objection result.
keberatan tersebut.
Tahun pajak 2016 Tax year 2016
Pada tanggal 27 Januari 2021, TSA On January 27, 2021, TSA obtained an SKPKB
memperoleh SKPKB dari DJP atas pajak from the DGT, reflecting an underpayment of
penghasilan badan tahun 2016 sejumlah 2016 corporate income tax of Rp7,980,593
Rp7.980.593 dari jumlah RpNihil yang telah instead of RpNil as reported in the corporate
dilaporkan dalam Surat Pemberitahuan Pajak income tax return. On February 26, 2021 and
Penghasilan Badan. Pada tanggal 26 Februari April 20, 2021, TSA paid the underpayment
2021 dan 20 April 2021, TSA telah membayar amounting to Rp7,980,593 and recorded the
atas kurang bayar tersebut sejumlah amount of Rp232,840 as a part of current tax
Rp7.980.593 dan mencatat sejumlah expense and Rp104,478 as tax penalty
Rp232.840 sebagai bagian dari beban pajak expense in the 2020 consolidated statement of
kini serta sejumlah Rp104.478 sebagai beban profit or loss in other comprehensive income.
denda pajak pada laporan laba rugi
penghasilan komprehensif lain konsolidasian
tahun 2020.
91
Page 407
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessment (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Tanjung Sawit Abadi (TSA) (lanjutan) PT Tanjung Sawit Abadi (TSA) (continued)
Pajak penghasilan badan (lanjutan) Corporate income tax (continued)
Tahun pajak 2016 (lanjutan) Tax year 2016 (continued)
Pada tanggal 21 April 2021, TSA mengajukan On April 21, 2021, TSA filled an objection letter
surat keberatan kepada kantor pajak atas to Tax Office for underpayment of 2016
kurang bayar pajak penghasilan badan tahun corporate income tax of Rp7,636,922. On
2016 sebesar Rp7.636.922. Pada tanggal November 2, 2021, TSA received the result of
2 November 2021, TSA menerima surat tax objection which stated that the tax office
keputusan keberatan yang menolak seluruh rejected all of the tax correction.
keberatan TSA. Pada tanggal 18 Januari 2022, On January 18, 2022, TSA submitted a tax
TSA mengajukan banding kepada Pengadilan appeal to the Tax Court. Until the completion
Pajak. Sampai dengan tanggal penerbitan date of the consolidated financial statements,
laporan keuangan konsolidasian, TSA belum TSA has not yet received the appeal result.
menerima hasil putusan tersebut.
PT Sawit Multi Utama (“SMU”) PT Sawit Multi Utama (“SMU”)
Pajak penghasilan badan Corporate income tax
Tahun pajak 2020 Tax year 2020
Pada tanggal 8 Maret 2024, SMU memperoleh On March 8, 2024, SMU obtained a SKPKB
SKPKB dari DJP atas pajak penghasilan badan from the DGT, reflecting an underpayment of
tahun 2020 sejumlah Rp46.126.876 dari jumlah 2020 corporate income tax of Rp46,126,876
Rp43.769.122 yang telah dilaporkan dalam instead of Rp43,769,122 as reported in the
Surat Pemberitahuan Pajak Penghasilan corporate income tax return. On June 14, 2024,
Badan. Pada tanggal 14 Juni 2024, SMU telah SMU paid underpayment amounting to
membayar atas kurang bayar tersebut Rp1,657,588 (Note 19e) and recorded the
sejumlah Rp1.657.588 (Catatan 19e) dan amount as an adjustment of corporate income
mencatat sebagai penyesuaian pajak tax previous year as a part of current tax
penghasilan tahun sebelumnya sebagai bagian expense and Rp700,166 as tax penalty
dari beban pajak kini serta sejumlah Rp700.166 expense in the 2024 consolidated statement of
sebagai beban denda pajak pada laporan laba profit or loss and other comprehensive income.
rugi penghasilan komprehensif lain
konsolidasian tahun 2024.
92
Page 408
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessment (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
SSMS Plantation Holdings Pte. Ltd. (“SPH”) SSMS Plantation Holdings Pte. Ltd. (“SPH”)
Pajak penghasilan badan Corporate income tax
Tahun pajak 2022 dan 2023 Tax year 2022 and 2023
Pada tanggal 3 Maret 2024, SPH menerima On March 3, 2024, SPH received letter from
surat dari Inland Revenue Authority of Inland Revenue Authority of Singapore (“IRAS”)
Singapore (“IRAS”), yang menyatakan kurang reflecting underpayments of corporate income
bayar atas pajak penghasilan badan tahun tax for tax year 2022 and 2023 amounting to
2022 dan 2023 sebesar S$1.683.792 atau S$1,683,792 or equivalent to Rp19,978,801
setara dengan Rp19.978.801 (Catatan 19e). (Note 19e). On April 8, 2024, SPH paid the
Pada tanggal 8 April 2024, SPH membayar underpayment and recorded the amount as an
kurang bayar tersebut dan mencatat jumlah adjusment of corporate income tax previous
tersebut sebagai penyesuaian pajak year as a part of current tax expense in the
penghasilan tahun sebelumnya sebagai bagian 2024 consolidated statement of profit or loss
dari beban pajak kini pada laporan laba rugi and other comprehensive income.
dan penghasilan komprehensif lain
konsolidasian tahun 2024.
PT Citra Borneo Utama Tbk. (“CBUT”) PT Citra Borneo Utama Tbk. (“CBUT”)
Pajak penghasilan badan Corporate income tax
Tahun pajak 2020 Tax year 2020
Pada tanggal 16 April 2024, CBUT memperoleh On April 16, 2024, CBUT obtained an SKPKB
SKPKB dari DJP atas pajak penghasilan badan from the DGT, reflecting an underpayment of
tahun 2020 sejumlah Rp62.765.345 dari jumlah 2020 corporate income tax of Rp62,765,345
RpNihil yang telah dilaporkan dalam Surat instead of RpNil as reported in the corporate
Pemberitahuan Pajak Penghasilan Badan. income tax return. On June 6, 2024, CBUT paid
Pada tanggal 6 Juni 2024, CBUT telah underpayment amounting to Rp62,765,345. On
membayar atas kurang bayar tersebut sebesar June 13, 2024, CBUT submitted an objection
Rp62.765.345. Pada tanggal 13 Juni 2024, letter to the Tax Office in respect to
CBUT mengajukan surat keberatan kepada underpayment of CIT of Rp62,765,345. Up to
kantor pajak atas kurang bayar pajak the date of completion of these consolidated
penghasilan badan tahun 2020 sebesar financial statements, CBUT had not yet
Rp62.765.345. Sampai dengan tanggal received the decision on its objection.
penyelesaian laporan keuangan konsolidasian
ini, CBUT belum menerima hasil keputusan
atas permohonan keberatan tersebut.
93
Page 409
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessment (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Citra Borneo Utama Tbk. (“CBUT”) PT Citra Borneo Utama Tbk. (“CBUT”)
(lanjutan) (continued)
Tahun pajak 2019 Tax year 2019
Pada tanggal 14 September 2022, CBUT On September 14, 2022, CBUT obtained a
memperoleh SKPKB dari DJP yang SKPKB from the DGT stating the
menyatakan kurang bayar pajak penghasilan underpayment 2019 corporate income tax
badan tahun 2019 sebesar Rp3.786.000 dari Rp3,786,000 instead of RpNil as reported in
jumlah RpNihil yang telah dilaporkan pada CBUT corporate income tax return. On October
Surat Pemberitahuan Pajak Penghasilan 25, 2022, CBUT submitted an objection to the
Badan. Pada tanggal 25 Oktober 2022, CBUT Tax Office.
mengajukan keberatan kepada kantor Pajak.
Pada tanggal 28 Juli 2023, Kantor Pajak On July 28, 2023, the Tax Office rejected the
menolak keberatan yang diajukan CBUT. objection filed by CBUT. CBUT filed an appeal
CBUT telah mengajukan banding kepada to the Tax Court. On January 16, 2025, the Tax
Pengadilan Pajak. Pada tanggal 16 Januari Court rejected the appeal filed by the Company.
2025, Pengadilan Pajak menolak banding yang On March 7, 2025 CBUT filed a judicial review
diajukan oleh CBUT. Pada tanggal 7 Maret to the Supreme Court. Up to the completion
2025 CBUT mengajukan peninjauan kembali date of this consolidated financial statements,
kepada Mahkamah Agung. Sampai dengan CBUT had not yet received the decision.
tanggal penyelesaian laporan keuangan
konsolidasian ini, CBUT belum menerima hasil
keputusan tersebut.
Pajak pertambahan nilai Value added tax
Tahun pajak 2024 Tax year 2024
Pada tanggal 2 Mei 2024, CBUT memperoleh On May 2, 2024, CBUT obtained a Tax
Surat Keputusan Pengembalian Pendahuluan Overpayment Refund Decision Letter
Kelebihan Pembayaran Pajak (SKPPKP) dari (SKPPKP) from DGT stating an overpayment
DJP yang menyatakan lebih bayar PPN masa on its January 2024 VAT amounting to
Januari 2024 sebesar Rp47.630.162 yang Rp47,630,162 as reported in the VAT Monthly
dilaporkan pada Surat Pemberitahuan Masa Return. CBUT agreed with that decision. CBUT
PPN. CBUT menerima keputusan tersebut. has received the refund of overpayment on VAT
CBUT telah menerima pembayaran atas amounting to Rp47,630,162 on June 4, 2024.
kelebihan pembayaran PPN tersebut sebesar
Rp47.630.162 pada tanggal 4 Juni 2024.
Pada tanggal 20 Agustus 2024, CBUT On August 20, 2024, CBUT obtained a
memperoleh SKPPKP dari DJP yang SKPPKP from DGT stating an overpayment on
menyatakan lebih bayar PPN masa April 2024 April 2024 VAT amounting to Rp68,924,987 as
sebesar Rp68.924.987 yang dilaporkan pada reported in the VAT Monthly Return. CBUT
Surat Pemberitahuan Masa PPN. CBUT agreed with that decision. CBUT has received
menerima keputusan tersebut. CBUT telah the refund of overpayment on VAT amounting
menerima pembayaran atas kelebihan to Rp68,924,987 on August 29, 2024.
pembayaran PPN tersebut sebesar
Rp68.924.987 pada tanggal 29 Agustus 2024.
94
Page 410
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessment (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Citra Borneo Utama Tbk. (“CBUT”) PT Citra Borneo Utama Tbk. (“CBUT”)
(lanjutan) (continued)
Pajak pertambahan nilai (lanjutan) Value added tax (continued)
Tahun pajak 2024 (lanjutan) Tax year 2024 (continued)
Pada tanggal 30 September 2024, CBUT On September 30, 2024, CBUT obtained a
memperoleh SKPPKP dari DJP yang menyatakan SKPPKP from the DGT stating an overpayment
lebih bayar PPN masa Juli 2024 sebesar Rp on its July 2024 VAT amounting to Rp
59.189.000 yang dilaporkan pada Surat 59,189,000 as reported in the VAT monthly
Pemberitahuan Masa PPN. CBUT menerima return. CBUT agreed with that decision. CBUT
keputusan tersebut. CBUT telah menerima has received the refund of overpayment on VAT
pembayaran atas kelebihan pembayaran PPN amounting to Rp59,189,000 on October 10,
tersebut sebesar Rp59.189.000 pada tanggal 2024.
10 Oktober 2024.
Pada tanggal 1 November 2024, CBUT On November 1, 2024, CBUT obtained a
memperoleh SKPPKP dari DJP yang menyatakan SKPPKP from the DGT stating an overpayment
lebih bayar PPN masa Mei 2024 sebesar on its May 2024 VAT amounting to
Rp44.176.000 yang dilaporkan pada Surat Rp44,176,000 as reported in the VAT monthly
Pemberitahuan Masa PPN. CBUT menerima return. CBUT agreed with that decision. CBUT
keputusan tersebut. CBUT telah menerima has received the refund of overpayment on VAT
pembayaran atas kelebihan pembayaran PPN amounting to Rp44,176,000 on November 15,
tersebut sebesar Rp44.176.000 pada tanggal 2024.
15 November 2024.
Pada tanggal 2 Desember 2024, CBUT On December 2, 2024, CBUT obtained a
memperoleh SKPPKP dari DJP yang menyatakan SKPPKP from the DGT stating an overpayment
lebih bayar PPN masa Juni 2024 sebesar on its June 2024 VAT amounting to
Rp88.206.000 yang dilaporkan pada Surat Rp88,206,000 as reported in the VAT monthly
Pemberitahuan Masa PPN. CBUT menerima Return. CBUT agreed with that decision. CBUT
keputusan tersebut. CBUT telah menerima has received the refund of overpayment on VAT
pembayaran atas kelebihan pembayaran PPN amounting to Rp 88,206,000 on December 18,
tersebut sebesar Rp88.206.000 pada tanggal 2024.
18 Desember 2024.
Tahun pajak 2023 Tax year 2023
Pada tanggal 21 November 2023, CBUT On November 21, 2023, CBUT obtained an
memperoleh SPMKP dari DJP yang menyatakan SPMKP from the DGT stating an overpayment
lebih bayar PPN masa April 2023 sebesar on April 2023 VAT amounting to Rp23,320,000
Rp23.320.000 dibandingkan dengan lebih bayar instead of Rp23,354,000 as reported in the VAT
sebesar Rp 23.354.000 yang dilaporkan pada Surat monthly return. CBUT agreed with that decision.
Pemberitahuan Masa PPN. CBUT menerima CBUT has received the refund of overpayment
keputusan tersebut. CBUT telah menerima on VAT amounting to Rp23,320,000 on
pembayaran atas kelebihan pembayaran PPN November 23, 2023.
tersebut sebesar Rp23.320.000 pada tanggal
23 November 2023.
95
Page 411
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessment (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Citra Borneo Utama Tbk. (“CBUT”) PT Citra Borneo Utama Tbk. (“CBUT”)
(lanjutan) (continued)
Pajak pertambahan nilai (lanjutan) Value added tax (continued)
Tahun pajak 2023 Tax year 2023
Pada tanggal 14 Desember 2023, CBUT On December 14, 2023, CBUT obtained an
memperoleh SPMKP dari DJP yang SPMKP from the DGT stating an overpayment
menyatakan lebih bayar PPN masa Agustus of August 2023 VAT amounting to
2023 sebesar Rp39.035.000 dibandingkan Rp39,035,000 instead of overpayment Rp
dengan lebih bayar sebesar Rp39.043.000 39,043,000 as reported in the VAT monthly
yang dilaporkan pada Surat Pemberitahuan return. CBUT agreed with that decision. CBUT
Masa PPN. CBUT menerima keputusan has received the refund of overpayment on VAT
tersebut. CBUT telah menerima pembayaran amounting to Rp39,035,000 on December 18,
atas kelebihan pembayaran PPN tersebut 2023.
sebesar Rp39.035.000 pada tanggal 18
Desember 2023.
Tahun pajak 2022 Tax year 2022
Pada tanggal 31 Januari 2023, CBUT On January 31, 2023, CBUT obtained a STP
memperoleh STP dari DJP atas PPN masa from DGT related VAT periods May, April,
Mei, April, Agustus, dan Oktober 2022 sejumlah August, and October 2022 amounted to
Rp1.037.325. CBUT menerima keputusan Rp1,037,325. CBUT accepted the assessment
tersebut dan mencatat beban denda pajak and recorded the result as tax penalty expense
pada laporan laba rugi penghasilan in the 2023 consolidated statement of profit or
komprehensif lain konsolidasian tahun 2023. loss and other comprehensive income.
Pada tanggal 21 November 2023, CBUT On November 21, 2023, CBUT obtained an
memperoleh SPMKP dari DJP yang SPMKP from the DGT stating an overpayment
menyatakan lebih bayar PPN masa April 2023 of VAT for period of April 2023 amounting to
sebesar Rp23.320.000 dibandingkan dengan Rp23,320,000 instead of overpayment of
lebih bayar sebesar Rp23.354.000 yang Rp23,354,000 as reported in the monthly tax
dilaporkan pada Surat Pemberitahuan Masa return of VAT. CBUT agreed with the result.
PPN. CBUT menerima keputusan tersebut. CBUT has received the refund of VAT
CBUT telah menerima pembayaran atas amounting to Rp23,320,000 on November 23,
kelebihan pembayaran PPN tersebut sebesar 2023.
Rp23.320.000 pada tanggal 23 November
2023.
Pada tanggal 14 Desember 2023, CBUT On December 14, 2023, the CBUT obtained an
memperoleh SPMKP dari DJP yang SPMKP from the DGT stating an overpayment of
menyatakan lebih bayar PPN masa Agustus VAT for period August 2023 VAT amounting to
2023 sebesar Rp39.035.000 dibandingkan Rp39,035,000 instead of the amount of
dengan lebih bayar sebesar Rp39.043.000 Rp39,043,000 as reported in the monthly tax
yang dilaporkan pada Surat Pemberitahuan return of VAT. CBUT agreed with that result.
Masa PPN. CBUT menerima keputusan CBUT has received the refund of overpayment of
tersebut. CBUT telah menerima pembayaran VAT amounting to Rp39,035,000 on December
atas kelebihan pembayaran PPN tersebut 18, 2023.
sebesar Rp39.035.000 pada tanggal
18 Desember 2023.
96
Page 412
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessment (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Citra Borneo Utama Tbk. (“CBUT”) (lanjutan) PT Citra Borneo Utama Tbk. (“CBUT”)
(continued)
Pajak pertambahan nilai (lanjutan) Value added tax (continued)
Tahun pajak 2021 Tax year 2021
Pada tanggal 28 Oktober 2021, CBUT memperoleh On October 28, 2021, CBUT obtained
SKPPKP dari DJP atas PPN tahun fiskal 2021 SKPPKP from DGT on its fiscal year 2021
sebesar Rp27.881.000 dibandingkan dengan lebih VAT amounting to Rp27,881,000 instead of
bayar sebesar Rp29.911.000 yang dilaporkan pada the amount of Rp29,911,000 as reported in
Surat Pemberitahuan Masa PPN. CBUT menerima the VAT monthly return. CBUT agreed with
ketetapan tersebut. CBUT telah menerima that assessment. CBUT has received the
pembayaran atas kelebihan pembayaran PPN refund of overpayment on VAT amounting to
tersebut sebesar Rp27.881.000 pada tanggal Rp27,881,000 on January 5, 2022.
5 Januari 2022.
Tahun pajak 2020 Tax year 2020
Pada tanggal 16 April 2024, CBUT memperoleh On April 16, 2024, CBUT obtained STP from
STP dari DJP yang menyatakan kurang bayar PPN the DGT stating an underpayment on its fiscal
tahun fiskal 2020 sebesar Rp2.202.701. CBUT year 2020 VAT amounting to Rp2,202,701.
tidak menerima ketetapan tersebut dan CBUT did not agree with the assessment and
mengajukan keberatan kepada Kantor Pajak pada filed an objection to the Tax Office on June 13,
tanggal 13 Juni 2024. Sampai dengan tanggal 2024. Up to the completion date of this
penyelesaian laporan keuangan konsolidasian ini, consolidated financial statements, CBUT had
CBUT belum menerima hasil keputusan atas not yet received the decision on its objection.
permohonan keberatan tersebut.
20. BEBAN AKRUAL 20. ACCRUED EXPENSES
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Perizinan 132.319.729 - - Permit
Akrual biaya bunga 13.142.195 13.278.655 36.564.101 Accrued interest expense
Jasa profesional 1.401.885 3.173.313 2.829.461 Professional fees
Operasional 163.188 21.505.882 38.598.754 Operational
Jamsostek - 4.805 - Jamsostek
Lain-lain 19.194.856 27.540.191 38.662.215 Others
Total 166.221.853 65.502.846 116.654.531 Total
97
Page 413
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK 21. BANK LOAN
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Utang bank jangka pendek Short-term bank loans
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. (BRI) 1.944.959.324 1.267.733.918 - (Persero) Tbk. (BRI)
Standard Chartered Bank 250.141.557 298.880.978 - Standard Chartered Bank
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. (BNI) - 870.726.630 973.981.690 (Persero) Tbk. (BNI)
Total 2.195.100.881 2.437.341.526 973.981.690 Total
Utang bank jangka panjang Long-term bank loans
Pinjaman Sindikasi 2.972.309.760 3.365.258.698 3.513.942.700 Syndication Loan
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. (BNI) 1.060.060.539 1.429.375.225 2.047.672.692 (Persero) Tbk. (BNI)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. (BRI) 787.056.812 873.056.812 29.056.812 (Persero) Tbk. (BRI)
4.819.427.111 5.667.690.735 5.590.672.204
Dikurangi: Biaya perolehan
pinjaman yang belum
diamortisasi (29.092.771) (3.407.497) (47.382.495) Less: Unamortized financing costs
4.790.334.340 5.664.283.238 5.543.289.709
Utang bank jatuh tempo
dalam satu tahun (989.173.991) (897.754.076) (856.786.228) Current maturity of bank loan
Utang bank jangka panjang
setelah dikurangi bagian Long-term bank loan - net
jatuh tempo dalam satu tahun 3.801.160.349 4.766.529.162 4.686.503.481 current maturity
Fasilitas Pinjaman Sindikasi Syndicated Loan Facility
Berdasarkan Surat Pemberitahuan Putusan Based on a Notice of Syndicated Financing
Pembiayaan Sindikasi atas nama Perseroan tanggal Decision on behalf of the Company dated June 21,
21 Juni 2022, Perseroan memperoleh fasilitas 2022, the Company obtained Senior Secured Term
Senior Secured Term Loan atau Line Facility Loan or Musyarakah Line Facility from PT Bank
Musyarakah dari PT Bank Rakyat Indonesia Rakyat Indonesia (Persero) Tbk., PT Bank Syariah
(Persero) Tbk., PT Bank Syariah Indonesia, Tbk., Indonesia, Tbk., PT Bank Woori Saudara Indonesia
PT Bank Woori Saudara Indonesia 1906, Tbk., 1906, Tbk., PT Bank Jtrust Indonesia, Tbk.,
PT Bank Jtrust Indonesia, Tbk., PT Bank DKI, PT Bank DKI, PT Maybank Indonesia, Tbk.,
PT Maybank Indonesia, Tbk., PT BPD Sumsel PT BPD Sumsel Babel, PT BPD Papua, dan
Babel, PT BPD Papua, dan PT Bank Raya PT Bank Raya Indonesia Tbk., with a maximum
Indonesia Tbk., dengan batas maksimum kredit amount of Rp4,300,000,000.
sebesar Rp4.300.000.000.
98
Page 414
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Pinjaman Sindikasi (lanjutan) Syndicated Loan Facility (continued)
Perseroan (lanjutan) The Company (continued)
Pinjaman ini ditujukan untuk pembiayaan kembali atas The purpose of this loan is to refinance of the Senior
Obligasi Senior yang diterbitkan oleh SSMS Plantation Notes issued by SSMS Plantation Holdings Pte.
Holdings Pte. Ltd. (“SPH”), entitas anak. Ltd. (“SPH”), a subsidiary.
Pinjaman tersebut akan dilunasi dalam 32 (tiga puluh This loan will be repaid in 32 (tiga puluh dua)
dua) angsuran tiga bulanan dengan angsuran terakhir quarterly installments, and the final installment will
akan jatuh tempo pada tanggal 31 Desember 2030. be due on December 31, 2030. In 2024, this loan
Pada tahun 2024, pinjaman ini dikenakan bunga bears interest at the rate of 9.00% (2023: 9.00% and
sebesar 9,00% (2023: 9,00% dan 2022: 9,00%) per 2022: 9.00%) per annum and will be adjusted to the
tahun dan akan disesuaikan dengan suku bunga pasar market interest rate periodically.
secara periodik.
Pada tanggal 31 Desember 2024, Perseroan telah As of December 31, 2024, these loans have been
melakukan penarikan semua fasilitas pinjaman ini. fully draw down. The outstanding balance of these
Saldo pinjaman Perseroan per 31 Desember 2024 loans as of December 31, 2024 amounted to
adalah sebesar Rp2.972.309.760. Rp2,972,309,760.
Fasilitas pinjaman ini dijamin dengan: The loan facility is secured by:
1. Segala harta kekayaan Perseroan, baik yang 1. All of the Company Assets, both movable and
bergerak maupun tidak bergerak, baik yang sudah immovable, both existing and those that will
ada maupun yang akan ada dikemudian hari. exist in the future.
2. Seluruh jaminan merupakan jaminan paripassu 2. All guarantees are paripassu guarantees for
bagi pemberi fasilitas, oleh karenanya akan the facility provider, therefore a separate
dibuatkan sebuah perjanjian terpisah yang agreement will be made which regulates the
mengatur pelaksanaan pembagian hasil jaminan implementation of the distribution of the
sesuai porsi pembiayaan masing- masing pemberi guarantee results according to the financing
fasilitas. portion of each facility provider.
3. Agunan Debitur/Nasabah akan dilakukan 3. The Company’s collateral will be fully bound
pengikatan secara sempurna dengan nilai with a minimum coverage value of the
coverage atas keseluruhan fasilitas sindikasi entire syndicated facility of 121% (one hundred
minimum sebesar 121% (seratus dua puluh satu and twenty one percent).
persen).
4. Persediaan perseroan yang telah diikat dalam 4. The Company’s inventories that has been
sertifikat jaminan fidusia. granted in the fiduciary guarantee certificate.
5. Piutang Perseroan, PT Kalimantan Sawit Abadi 5. The Company’s, PT Kalimantan Sawit Abadi’s
dan PT Sawit Multi Utama (“entitas anak”) yang and PT Sawit Multi Utama’s (“the Subsidiaries”)
telah diikat dalam sertifikat jaminan fidusia. receivables, that have been granted in the
fiduciary guarantee certificate.
6. Tagihan klaim asuransi Perseroan, PT Kalimantan 6. The Company’s, PT Kalimantan Sawit Abadi’s
Sawit Abadi dan PT Sawit Multi Utama (“entitas and PT Sawit Multi Utama’s (“the Subsidiaries”)
anak”) yang telah diikat dalam sertifikat jaminan insurance claim bills, that have been granted in
fidusia. the fiduciary guarantee certificate.
7. Perkebunan kelapa sawit Perseroan, termasuk di 7. The Company's oil palm plantations, including
dalamnya tanah, tanaman, non-tanaman dan land, plants, non-plants and all factory
seluruh bangunan pabrik sebagaimana tertera buildings as stated in the Company’s
dalam sertifikat Hak Guna Usaha (“HGU”). certifcates of landright (“HGU”).
8. Perkebunan kelapa sawit PT Kalimantan Sawit 8. PT Kalimantan Sawit Abadi (“the Subsidiary”)
Abadi (“entitas anak”) termasuk di dalamnya oil palm plantations, including land, plants,
tanah, tanaman, non-tanaman dan seluruh non-plants and all factory buildings as stated in
bangunan pabrik sebagaimana tertera dalam the Company’s certifcates of landright (“HGU”).
sertifikat Hak Guna Usaha (“HGU”).
9. Perkebunan kelapa sawit PT Sawit Multi Utama 9. PT Sawit Multi Utama (“the Subsidiary”) oil
(“entitas anak”) termasuk di dalamnya tanah, palm plantations, including land, plants, non-
tanaman, non-tanaman dan seluruh bangunan plants and all factory buildings as stated in the
pabrik sebagaimana tertera dalam sertifikat Hak certifcates of landright (“HGU”)
Guna Usaha (“HGU”).
99
Page 415
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Pinjaman Sindikasi (lanjutan) Syndicated Loan Facility (continued)
Perseroan (lanjutan) The Company (continued)
Perjanjian pinjaman tersebut mengatur pula beberapa The loan agreement stipulated several covenants,
pembatasan, antara lain sebagai berikut: among others as follows:
Perseroan harus menjaga kondisi keuangan berikut, The Company shall maintain the following financial
sebagaimana didefinisikan dalam perjanjian fasilitas: condition, as defined in the facility agreement:
- Rasio Debt Service Coverage Konsolidasian - Consolidated Debt Service Coverage ratio for
periode terkait tidak kurang dari 1,25x. the related period not less than 1.25x.
- Rasio kewajiban terhadap ekuitas Konsolidasian - Consolidated Net Debt to equity ratio for the
periode terkait tidak lebih dari 3,5x. related period not more than 3.5x.
- Rasio Kewajiban terhadap LTM Adjusted - Consolidated Net Debt to LTM Adjusted
EBITDA Konsolidasioan periode terkait tidak EBITDA ratio for the related period not more
lebih dari 2,5x. than 2.5x.
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) Indonesia (Persero) Tbk. (“BNI”)
Perseroan The Company
Berdasarkan perjanjian pinjaman yang dilegalisasi Based on an Agreement of Investment Financing
melalui Akta Notaris Dr. Tintin Surtini, S.H., M.H., which legalized by Dr. Notarial deed No. 83 and 84,
M.Kn. No. 83 dan 84 tanggal 26 Juli 2019, Notary of Tintin Surtini, S.H., M.H., M.Kn. dated
Perseroan memperoleh fasilitas pembiayaan July 26, 2019, the Company obtained investment
investasi dan fasilitas Interest During Constructions credit facility and Interest During Constructions
(IDC) dari BNI dengan batas maksimum kredit (IDC) facility from BNI with a maximum amount of
sebesar Rp249.519.000 dan Rp27.600.000. Rp249,519,000 and Rp27,600,000, respectively.
Pinjaman ini untuk tujuan pembangunan tank farm This loan to finance construction of tank farm with
dengan kapasitas 150.000 MT dan pembiayaan capacity of 150,000 MT and financing the interest
bunga selama masa pembangunan tank farm di during the construction of tank farm in Surya Borneo
Kawasan Industri Surya Borneo Industri, Kumai, Industri, Industrial estate in Kumai, Center of
Kalimantan Tengah. Kalimantan.
Pinjaman tersebut akan dilunasi dalam 120 (seratus This loan will be repaid in 120 (one hundred twenty)
dua puluh) angsuran tiga bulanan, dengan masa quarterly installments, with grace period of 2 (two)
tenggang selama 2 (dua) tahun angsuran terakhir years and the final installment will be due on
akan jatuh tempo pada tanggal 25 Juli 2029. July 25, 2029. This loan bears interest at the rate of
Pinjaman ini dikenakan bunga masing-masing 9.25% (2023: 9.25% and 2022: 9.25%) per annum.
sebesar 9,25% (2023: 9,25% dan 2022: 9,25%) per
tahun.
Perseroan telah melunasi seluruh pinjaman pada The Company has fully settled the loan on
tanggal 1 November 2023. November 1, 2023.
100
Page 416
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) (lanjutan) Indonesia (Persero) Tbk. (“BNI”) (continued)
Entitas anak The Subsidiaries
PT Tanjung Sawit Abadi (“TSA”) PT Tanjung Sawit Abadi (“TSA”)
Berdasarkan perjanjian kredit investasi yang Based on a credit investment agreement which was
dilegalisasi melalui Akta Notaris Dr. Tintin Surtini, legalized by Notarial deed No. 18 and 19 dated
S.H., M.H., M.Kn., No. 18 dan 19 tanggal December 9, 2016, Notary of Dr. Tintin Surtini, S.H.,
9 Desember 2016, TSA memperoleh fasilitas M.H., M.Kn., TSA obtained financing facilities from
pembiayaan dari BNI dengan batas maksimum BNI with maximum credit facility of Rp465,000,000
kredit sebesar Rp465.000.000 dan AS$23.308.270 and US$23,308,270 or equivalent to
atau setara dengan Rp310.000.000 untuk tujuan Rp310,000,000 for the refinancing of oil palm
pembiayaan kembali kebun kelapa sawit dan pabrik plantations and palm oil mill purpose.
kelapa sawit.
Pinjaman tersebut akan dilunasi dalam 28 (dua This loan will be repaid in 28 (twenty eight) quarterly
puluh delapan) angsuran tiga bulanan, dengan installments, with grace period for 2 (two) years, the
masa tenggang selama 2 (dua) tahun, angsuran final installment will be due on December 25, 2025
terakhir akan jatuh tempo pada tanggal and bears interest rate of 9.25% (2023: 9.25% and
25 Desember 2025 dan dikenakan bunga masing- 2022: 9.00%) per annum for loan denominated in
masing sebesar 9,25% (2023: 9,25% dan 2022: Rupiah and 6.25% (2023: 6.00% and 2022: 6.00%)
9,25%) per tahun untuk pinjaman dalam mata uang per annum for loan denominated in US Dollar,
Rupiah dan 6,25% (2023: 6,00% dan 2022: 6,00%) respectively.
per tahun untuk pinjaman dalam mata uang Dollar
AS.
Fasilitas pinjaman ini dijamin dengan: The loan facility is secured by:
1. Tanah seluas 148.090 meter persegi milik TSA 1. Land area of 148,090 square meters owned by
yang berlokasi di Lamandau, Kotawaringin TSA located in Lamandau, Kotawaringin Barat
Barat sebagaimana tertera dalam sertifikat Hak as stated in the Company’s certificates of
Guna Usaha ("HGU") termasuk aset landright (“HGU”) including plantation assets,
perkebunan, bangunan, dan instalasi atasnya. buildings, and the installations thereon.
2. Tanah seluas 14.947 hektar milik TSA yang 2. Land area of 14,947 hectares owned by TSA
masih dalam proses mendapatkan sertifikat which is in the process of obtaining the HGU.
HGU.
3. Penjaminan oleh Perseroan. 3. Corporate guarantee from the Company.
Pada tanggal 31 Desember 2024, pinjaman tersebut As of December 31, 2024, these loan has been fully
telah ditarik seluruhnya. Saldo pinjaman per drawndown. The outstanding balance of these
31 Desember 2024 adalah sebesar Rp111.600.000 loans as of December 31, 2024 amounted to
dan US$5.593.985. Rp111,600,000 and US$5,593,985.
101
Page 417
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank
Indonesia (Persero) Tbk. (“BNI”) (lanjutan) Negara Indonesia (Persero) Tbk. (“BNI”)
(continued)
Entitas anak (lanjutan) The Subsidiaries (continued)
PT Mitra Mendawai Sejati (“MMS”) PT Mitra Mendawai Sejati (“MMS”)
Berdasarkan perjanjian pinjaman yang dilegalisasi Based on an Agreement of Investment Financing
melalui Akta Notaris Dr. Tintin Surtini, SH., MH., legalized by Notarial Deed No. 40 and 41, of Dr.
Mkn., No. 40 dan 41 tanggal 26 Oktober 2018. MMS Tintin Surtini, SH., MH., Mkn., dated October 26,
memperoleh fasilitas pembiayaan dari BNI dengan 2018, MMS obtained financing facilities from BNI
batas maksimum kredit sebesar Rp570.000.000 with a maximum facility of Rp570,000,000 and
dan AS$25.020.576 atau setara dengan US$25,020,576 or equivalent to Rp380,000,000
Rp380.000.000 untuk tujuan pembiayaan kembali for the refinancing of plantations and palm oil mill
kebun kelapa sawit dan pabrik kelapa sawit di desa in Runtu and Umpang Village, Central Kalimantan.
Runtu dan Umpang, Kalimantan Tengah. Pinjaman This loan will be repaid in 32 (thirty two) quarterly
tersebut akan dilunasi dalam 32 (tiga puluh dua) installments, with grace period of 2 (two) years, the
angsuran tiga bulanan, dengan masa tenggang final installment will be due on October 25, 2026
selama 2 (dua) tahun, angsuran terakhir akan jatuh and bears interest at the rate of 9.25% (2023:
tempo pada tanggal 25 Oktober 2026 dan 9.25% and 2022: 9,25%) per annum for Rupiah
dikenakan bunga masing-masing sebesar 9,25% denominated loan and 6.00% (2023: 6.00% and
(2023: 9,25% dan 2022: 9,25%) per tahun untuk 2022: 6.00%) per annum for US Dollar
pinjaman dalam mata uang Rupiah dan 6,00% denominated loan, respectively.
(2023: 6,00% dan 2022: 6,00%) untuk pinjaman
dalam mata uang Dolar AS per tahun.
Pada tanggal 31 Desember 2024, pinjaman ini telah As of December 31, 2024, these loans have been
ditarik seluruhnya. Saldo pinjaman MMS per fully draw down. The outstanding balance of these
31 Desember 2024 adalah sebesar Rp193.800.000 loans as of December 31, 2024 amounted to
dan AS$8.506.996. Rp193,800,000 and US$8,506,996.
Fasilitas pinjaman ini dijamin dengan: The loan facility is secured by:
1. Tanah seluas 8.921 meter persegi milik MMS 1. Land area of 8,921 square meters owned by
yang berlokasi di desa Umpang, Arut Selatan, MMS located in Umpang village, South Arut,
Kotawaringin Barat sebagaimana tertera dalam Kotawaringin Barat as stated in the
sertifikat Hak Guna Usaha ("HGU") termasuk Company’s certificates of landright (“HGU”)
aset perkebunan, bangunan dan instalasi including plantation assets, buildings and the
atasnya. installations thereon.
2. Jaminan oleh PT Mandiri Indah Lestari dan 2. Corporate guarantee from PT Mandiri Indah
PT Prima Sawit Borneo. Lestari and PT Prima Sawit Borneo.
PT Menteng Kencana Mas (“MKM”) PT Menteng Kencana Mas (“MKM”)
Berdasarkan perjanjian pinjaman yang dilegalisasi Based on an Agreement of Investment Financing
melalui Akta Notaris Dr. Tintin Surtini, S.H., M.H., which legalized by Notarial deed No. 19, 20, 21,
M.Kn., No. 19, 20, 21, 22, 23, dan 24 tanggal 19 Juli 22, 23, and 24, Notary of Dr. Tintin Surtini, S.H.,
2019, MKM memperoleh beberapa fasilitas M.H., M.Kn., dated July 19, 2019, MKM obtained
pembiayaan dari BNI. financing facilities from BNI.
Pinjaman tersebut terdiri dari: The facilities consist of:
1. Fasilitas Pembiayaan Investasi I dengan batas 1. Investment Financing Facility I with a
maksimum kredit sebesar Rp482.212.000 dan maximum facility of Rp482,212,000 for the
digunakan untuk pembiayaan kebun. financing of oil palm plantations purpose.
2. Fasilitas Pembiayaan Investasi II dengan batas 2. Investment Financing Facility II with a
maksimum kredit sebesar Rp151.636.000 dan maximum facility of Rp151,636,000 for the
digunakan untuk pembiayaan kebun. financing of oil palm plantations purpose.
102
Page 418
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) (lanjutan) Indonesia (Persero) Tbk. (“BNI”) (continued)
Entitas anak (lanjutan) The Subsidiaries (continued)
PT Menteng Kencana Mas (“MKM”) (lanjutan) PT Menteng Kencana Mas (“MKM”) (continued)
Berdasarkan perjanjian pinjaman yang dilegalisasi Based on an Agreement of Investment Financing
melalui Akta Notaris Tintin Surtini, S.H., M.H., M.Kn., which legalized by Notarial deed No. 19, 20, 21, 22,
No. 19, 20, 21, 22, 23, dan 24 tanggal 19 Juli 2019, 23, and 24, Notary of Tintin Surtini, S.H., M.H.,
MKM memperoleh beberapa fasilitas pembiayaan M.Kn., dated July 19, 2019, MKM obtained
dari BNI (lanjutan). financing facilities from BNI (continued).
Pinjaman tersebut terdiri dari: (lanjutan) The facilities consist of: (continued)
3. Fasilitas Pembiayaan Investasi III dengan batas 3. Investment Financing Facility III with a
maksimum kredit sebesar Rp185.367.000 dan maximum facility of Rp185,367,000 and
AS$3.319.445. Fasilitas ini digunakan untuk US$3,319,445. This facility is used for
pembiayaan pabrik kelapa sawit, biogas, dan financing of oil palm mill, biogas, and jetty
dermaga. purpose.
4. Fasilitas Pembiayaan Interest During 4. Interest During Construction Facility II with a
Construction II dengan batas maksimum kredit maximum facility of Rp25,600,000 and
sebesar Rp25.600.000 dan AS$458.453. US$458,453. This facility is used for financing
Fasilitas ini digunakan untuk pembiayaan atas of interest during construction of oil palm mill,
bunga pinjaman selama proses pembangunan biogas, and jetty.
pabrik kelapa sawit, biogas, dan dermaga.
Pinjaman tersebut akan dilunasi dalam 120 (seratus This loan will be repaid in 120 (one hundred twenty)
dua puluh) angsuran tiga bulanan, dengan masa quarterly installments, with grace period of 2 (two)
tenggang selama 2 (dua) tahun, angsuran terakhir years, the final installment will be due on July 18,
akan jatuh tempo pada tanggal 18 Juli 2029 dan 2029 and bears interest at the rate of 9.75% (2023:
dikenakan bunga masing-masing sebesar 9,75% 9.75% and 2022: 9.25%) per annum for Rupiah
(2023: 9,75% dan 2022: 9,25%) per tahun untuk denominated loan and 5.75% (2023: 5.75% and
pinjaman dalam mata uang Rupiah dan 5,75% 2022: 6.00%) per annum for US Dollar
(2023: 5,75% dan 2022: 6,00%) per tahun untuk denominated loan per annum, respectively.
pinjaman dalam mata uang Dolar AS
Saldo pinjaman per 31 Desember 2024 sebesar The balance of these loans as of
Rp354.001.341 dan AS$2.758.229. Saldo tersebut December 31, 2024 amounted to Rp354,001,341
merupakan bagian dari Fasilitas Pembiayaan and US$2,758,229, respectively. The outstanding
Investasi I, II, dan III serta fasilitas IDC I dan II. balances represent part of Investment Financing
Facility I, II, and III, and IDC facilities I and II.
Fasilitas pinjaman ini dijamin dengan: The loan facilities are secured by:
1. Tanah seluas 2.596 Ha milik MKM yang 1. Land area of 2,596 Ha owned by MKM located
berlokasi di Pulang Pisau, Kalimantan Tengah in Pulang Pisau, Central of Kalimantan as
sebagaimana tertera dalam sertifikat Hak Guna stated in the Company’s certificates of landright
Usaha ("HGU"). (“HGU”).
2. Tanah seluas 296 Ha milik MKM yang berlokasi 2. Land area of 296 Ha owned by MKM located in
di Pulang Pisau, Kalimantan Tengah Pulang Pisau, Central of Kalimantan as stated
sebagaimana tertera dalam sertifikat Hak Guna in the Company’s certificates of buildingright
Bangunan ("HGB"). (“HGB”).
103
Page 419
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) (lanjutan) Indonesia (Persero) Tbk. (“BNI”) (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Menteng Kencana Mas (“MKM”) (lanjutan) PT Menteng Kencana Mas (“MKM”) (continued)
Fasilitas pinjaman ini dijamin dengan: (lanjutan) The loan facilities are secured by: (continued)
3. Tanah dengan dengan status Ijin Usaha 3. Land area with of the status of a Large
Perkebunan Besar yang diikat dengan Plantation Business Permit that is bound by a
Perjanjian Penyerahan Jaminan dan Guarantee and Provision of Authority
Pemberian Kuasa (PPJPK) senilai Agreement (PPJPK) amounted Rp350,726,000.
Rp350.726.000.
4. Jaminan oleh PT Mandiri Indah Lestari dan 4. Corporate guarantee from PT Mandiri Indah
PT Prima Sawit Borneo. Lestari and PT Prima Sawit Borneo.
5. Saham MKM yang dimiliki oleh KSA dan MMS. 5. MKM’s shares owned by KSA and MMS.
Perjanjian pinjaman tersebut mengatur pula beberapa The loan agreement stipulated several covenants,
pembatasan, antara lain sebagai berikut: among others as follows:
1. MKM harus menjaga kondisi keuangan berikut, 1. MKM shall maintain the following financial
sebagaimana didefinisikan dalam perjanjian condition, as defined in the facility agreement:
fasilitas: - Current ratio for the related period not less
- Rasio lancar periode terkait tidak kurang than 1.0x.
dari 1,0x. - Debt to equity ratio for the related period
- Rasio kewajiban terhadap ekuitas periode not more than 2.6x.
terkait tidak lebih dari 2,6x. - Debt Service Coverage ratio for the related
- Rasio Debt Service Coverage periode period not less than 1.0x.
terkait tidak kurang dari 1,0x.
2. Mengasuransikan seluruh aset jaminan pada 2. Insuring all pledged assets as collaterals to the
Perseroan asuransi yang disetujui oleh BNI serta insurance company approved by BNI and the
dalam polis asuransi tersebut harus memuat insurance policy should include Banker's Clause.
Banker's Clause.
3. Tidak diperkenankan melakukan merger, akuisisi 3. Not allowed to conduct mergers, acquisitions and
dan penjualan atau pemindahtanganan atau the sale or transfer or disposal of the Company’s
pelepasan hak atas harta kekayaan Perseroan, property rights, except in the ordinary course of
kecuali dalam rangka kegiatan usaha sehari-hari. day-to-day operations.
4. Tidak diperkenankan melakukan pembayaran 4. Not allowed to make repayments and/or settlement
dan/atau pelunasan atas pinjaman yang diperoleh of loans obtained from the Shareholder, affiliated
dari Pemegang Saham, entitas berelasi, entitas company, subsidiaries, and third parties.
anak maupun pihak ketiga lainnya.
5. Kegagalan perusahaan afiliasi memenuhi 5. Failure of affiliated companies to fulfill its
kewajiban kepada bank. obligations to the bank.
104
Page 420
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) (lanjutan) Indonesia (Persero) Tbk. (“BNI”) (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Mirza Pratama Putra (“MPP”) PT Mirza Pratama Putra (“MPP”)
Berdasarkan perjanjian pinjaman yang dilegalisasi Based on an Agreement of Investment Financing
melalui Akta Notaris Dr. Tintin Surtini, S.H., M.H., which legalized by Notarial deed No. 18 and 19,
M.Kn., No. 18 dan 19 tanggal 4 November 2019, Notary of Dr. Tintin Surtini, S.H., M.H., M.Kn., dated
MPP memperoleh fasilitas pembiayaan investasi November 4, 2019, MPP obtained investment credit
dan fasilitas Interest During Constructions (IDC) facility and Interest During Constructions (IDC)
dari BNI dengan batas maksimum kredit sebesar facility from BNI with a maximum amount of
Rp169.803.000 dan Rp22.900.000 untuk tujuan Rp169,803,000 and Rp22,900,000, respectively to
pembangunan pabrik kelapa sawit, biogas, dan finance construction of palm oil mill, biogas, and
pembiayaan bunga selama masa pembangunan financing the interest during the construction
pembagunan pabrik kelapa sawit dan biogas di Lamandau, Central of Kalimantan.
Lamandau, Kalimantan tengah.
Pinjaman tersebut akan dilunasi dalam 120 This loan will be repaid in 120 (one hundred twenty)
(seratus dua puluh) angsuran tiga bulanan, dengan quarterly installments, with grace period of 2 (two)
masa tenggang selama 2 (dua) tahun, angsuran years, the final installment will be due on
terakhir akan jatuh tempo pada tanggal November 3, 2029 and bears interest at the rate of
3 November 2029 dan dikenakan bunga 9.25% (2023: 9.25%; and 2022: 9.25%) per annum.
masing-masing sebesar 9,25% (2023: 9,25%; dan
2022: 9,25%) per tahun.
Saldo pinjaman per 31 Desember 2024 adalah The balance of these loans as of
sebesar Rp111.003.000 dan Rp18.442.590. Saldo December 31, 2024 amounted to Rp111,003,000
tersebut merupakan bagian dari Fasilitas dan Rp18,442,590, respectively. The outstanding
Pembiayaan Investasi dan IDC. balances represents part of Investment Financing
Facility and IDC.
Fasilitas pinjaman ini dijamin dengan: The loan facilities are secured by:
1. Lahan pembangunan pabrik kelapa sawit yang 1. Land for the construction of a palm oil mill
diikat dengan Perjanjian Penyerahan Jaminan bounded by a Guarantee and Provision of
dan Pemberian Kuasa (PPJPK) senilai Authority Agreement (PPJPK) amounted to
Rp192.703.000. Rp192,703,000.
2. Saham MPP yang dimiliki oleh KSA dan MMS. 2. MPP’s shares owned by KSA and MMS
3. Penjaminan oleh PT Prima Sawit Borneo dan 3. Corporate guarantee from PT Prima Sawit
PT Mandiri Indah Lestari. Borneo and PT Mandiri Indah Lestari.
105
Page 421
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) (lanjutan) Indonesia (Persero) Tbk. (“BNI”) (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Mirza Pratama Putra (“MPP”) (lanjutan) PT Mirza Pratama Putra (“MPP”) (continued)
Perjanjian pinjaman tersebut mengatur pula beberapa The loan agreement stipulated several covenants,
pembatasan, antara lain sebagai berikut: among others as follows
1. MPP harus menjaga kondisi keuangan berikut, 1. MPP shall maintain the following financial
sebagaimana didefinisikan dalam perjanjian condition, as defined in the facility agreement:
fasilitas: - Current ratio for the related period not less
- Rasio lancar periode terkait tidak kurang than 1.0x.
dari 1,0x. - Debt to equity ratio for the related period
- Rasio kewajiban terhadap ekuitas periode not more than 2.6x.
terkait tidak lebih dari 2,6x. - Debt Service Coverage ratio for the related
- Rasio Debt Service Coverage periode period not less than 1.0x.
terkait tidak kurang dari 1,0x.
2. Mengasuransikan seluruh aset jaminan pada 2. Insure all pledged assets as collaterals to the
perusahaan asuransi yang disetujui oleh BNI serta insurance company approved by BNI and the
dalam polis asuransi tersebut harus memuat insurance policy should include Banker's Clause.
Banker's Clause.
3. Tidak diperkenankan melakukan merger, akuisisi 3. Not allowed to conduct mergers, acquisitions and
dan penjualan atau pemindahtanganan atau the sale or transfer or disposal of the MPP’s
pelepasan hak atas harta kekayaan MPP, kecuali property rights, except in the ordinary course of
dalam rangka kegiatan usaha sehari-hari. day-to-day operations.
4. Tidak diperkenankan melakukan pembayaran 4. Not allowed to make repayments and/or settlement
dan/atau pelunasan atas pinjaman yang diperoleh of loans obtained from the Shareholder, affiliated
dari Pemegang Saham, entitas berelasi, entitas company, subsidiaries, and third parties.
anak maupun pihak ketiga lainnya.
5. Kegagalan perusahaan afiliasi memenuhi 5. Failure of affiliated companies to fulfill its
kewajiban kepada bank. obligations to the bank.
PT Citra Borneo Utama Tbk. (“CBUT”) PT Citra Borneo Utama Tbk. (“CBUT”)
Berdasarkan Fasilitas Kredit No. LMC-2/2.1/091/R Based on a Credit Facility No. LMC-2/2.1/091/R dated
tanggal 30 April 2018 yang kemudian diubah April 30, 2018, which was then amended by Letter No.
dengan Surat No. KPS2/2.5/3081 tanggal KPS2/2.5/3081 dated November 7, 2022, CBUT
7 November 2022, CBUT memperoleh fasilitas obtained credit loan facilities from PT Bank Negara
pinjaman kredit dari PT Bank Negara Indonesia Indonesia (Persero) Tbk, which consist of:
(Persero) Tbk, yang terdiri dari:
a. Fasilitas Investasi Pembiayaan Kembali dengan a. Investment Refinancing Facility with a
batas maksimum kredit sebesar AS$11.697.153 maximum credit limit of US$11,697,153 to
untuk tujuan pembiayaan kembali pabrik kilang refinance CBUT’s Refinery and Fractination
minyak dan fraksinasi, beserta bangunan dan factory including building and supporting facilities,
sarana pendukungnya milik CBUT, berlokasi di located in CBUT’s industrial area. This facility
kawasan industri CBUT. Fasilitas tersebut bears financing margin of 6% per annum with
dikenakan margin pembiayaan sebesar 6% per term of credit of 84 (eighty-four) months,
tahun dengan jangka waktu kredit selama 84 commencing from the first drawdown and will be
(delapan puluh empat) bulan, terhitung sejak due for repayment on May 21, 2025.
tanggal pencairan pertama dan akan jatuh tempo
pada tanggal 21 Mei 2025.
106
Page 422
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) (lanjutan) Indonesia (Persero) Tbk. (“BNI”) (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Citra Borneo Utama Tbk. (“CBUT”) (lanjutan) PT Citra Borneo Utama Tbk. (“CBUT”)
(continued)
Berdasarkan Fasilitas Kredit No. LMC-2/2.1/091/R Based on a Credit Facility No. LMC-2/2.1/091/R
tanggal 30 April 2018 yang kemudian diubah dated April 30, 2018 which was then amended by
dengan Surat No. KPS2/2.5/3081 tanggal Letter No. KPS2/2.5/3081 dated November 7, 2022,
7 November 2022, CBUT memperoleh fasilitas CBUT obtained credit loan facilities from PT Bank
pinjaman kredit dari PT Bank Negara Indonesia Negara Indonesia (Persero) Tbk, which consist of:
(Persero) Tbk, yang terdiri dari: (lanjutan) (continued)
a. Pada tanggal 31 Desember 2022, saldo a. As of December 31, 2022, the outstanding loan
pinjaman tersebut sebesar AS$6.599.779 atau was amounting to US$6,599,779 or equivalent to
setara dengan Rp103.821.000. Rp103,821,000.
Pada tanggal 31 Desember 2023, pinjaman As of December 31, 2023, the loan has been fully
tersebut telah dilunasi. settled.
b. Fasilitas Kredit Investasi Pengembangan b. Refinery Development Investment Credit
Kilang Minyak dengan batas maksimum kredit Facility with a maximum credit limit of
sebesar Rp134.825.000 untuk tujuan Rp134,825,000 to develop refinery and
pengembangan fasilitas pendukung pabrik fractination factory supporting facilities, located
kilang minyak dan fraksinasi, berlokasi di in CBUT’s indstrial area. This facility bears
kawasan industri CBUT. Fasilitas tersebut interest rate at 9.25% per annum with term of
dikenakan bunga sebesar 9,25% per tahun credit of 84 (eighty-four) months, including 18
dengan jangka waktu kredit selama 84 (delapan (eighteen) months of grace period,
puluh empat) bulan, termasuk grace period 18 commencing from the first drawdown and will
(delapan belas) bulan, terhitung sejak tanggal be due for repayment on May 21,2025.
pencairan pertama dan akan jatuh tempo pada
tanggal 21 Mei 2025.
Pada tanggal 31 Desember 2022, saldo As of December 31, 2022, the outstanding loan
pinjaman tersebut sebesar AS$5.334.793, atau was amounting to US$5,334,793 or equivalent
setara dengan Rp79.211.000. Pada tanggal to Rp79,211,000. As of December 31, 2023, the
31 Desember 2023, pinjaman tersebut telah loan has been fully settled.
dilunasi seluruhnya.
c. Fasilitas Kredit Investasi Pengembangan c. Refinery Development Investment Credit
Kilang Minyak - Interest During Construction Facility - Interest During Construction with a
dengan batas maksimum kredit sebesar maximum credit limit of Rp11,830,000 to
Rp11.830.000 untuk tujuan pembiayaan 80% finance 80% of the interest cost on Refinery
biaya bunga atas fasilitas Kredit Investasi Development Investment Credit Facility during
Pengembangan Kilang Minyak selama masa the grace period. This facility bears financing
grace period. Fasilitas tersebut dikenakan margin of 9.25% per annum with term of credit
margin pembiayaan sebesar 9,25% per tahun of 84 (eighty-four) months, including 18
dengan jangka waktu kredit selama 84 (eighteen) months of grace period,
(delapan puluh empat) bulan, termasuk grace commencing from the first drawdown and will
period 18 (delapan belas) bulan terhitung sejak be due for repayment on May 21, 2025.
tanggal pencairan pertama dan akan jatuh
tempo pada tanggal 21 Mei 2025.
107
Page 423
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) (lanjutan) Indonesia (Persero) Tbk. (“BNI”) (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Citra Borneo Utama Tbk (“CBUT”) (lanjutan) PT Citra Borneo Utama Tbk (“CBUT”)
(continued)
Berdasarkan Fasilitas Kredit No. LMC-2/2.1/091/R Based on a Credit Facility No. LMC-2/2.1/091/R
tanggal 30 April 2018 yang kemudian diubah dengan dated April 30, 2018 which was then amended
Surat No. KPS2/2.5/3081 tanggal by Letter No. KPS2/2.5/3081 dated November 7,
7 November 2022, CBUT memperoleh fasilitas 2022, CBUT obtained credit loan facilities from
pinjaman kredit dari PT Bank Negara Indonesia PT Bank Negara Indonesia (Persero) Tbk, which
(Persero) Tbk, yang terdiri dari: (lanjutan) consist of: (continued)
c. Pada tanggal 31 Desember 2022, saldo c. As of December 31, 2022, the outstanding
pinjaman tersebut sebesar AS$341.618 atau loan was amounting to US$341,618 or
setara dengan Rp5.374.000. Pada tanggal 31 equivalent to Rp5,374,000. As of
Desember 2023, pinjaman tersebut telah December 31, 2023, the loan has been fully
dilunasi seluruhnya. settled.
d. Fasilitas Investasi Pembangunan Pabrik d. Kernel Crushing Plant Contruction
Penghancur Kernel dengan batas maksimum Investment Financing Facility with a maximum
kredit sebesar Rp90.505.000 untuk tujuan credit limit of Rp90,505,000 to finance the
pembiayaan pembangunan fasilitas Pabrik CBUT’s Construction of Kernel Crushing Plant
Penghancur Kernel, berlokasi di kawasan Facilities, located in the CBUT’s industrial
industri CBUT. Fasilitas tersebut dikenakan area. This facility bears financing margin of
margin pembiayaan sebesar 9,25% per tahun 9.25% per annum with term of credit of 84
dengan jangka waktu kredit selama 84 (delapan (eighty-four) months, including 18 (eighteen)
puluh empat) bulan, termasuk grace period months of grace period, commencing from the
18 (delapan belas) bulan, terhitung sejak first drawdown and will be due for repayment
tanggal pencairan pertama dan akan jatuh on July 18, 2026.
tempo pada tanggal 18 Juli 2026.
Pada tanggal 31 Desember 2022, saldo As of December 31, 2022, the outstanding
pinjaman tersebut sebesar AS$4.746.424 atau loan was amounting to US$4,746,424 or
setara dengan Rp74.666.000. Pada tanggal equivalent to Rp74,666,000. As of
31 Desember 2023, pinjaman tersebut telah December 31, 2023, the loan has been fully
dilunasi seluruhnya. settled.
e. Fasilitas Investasi Pembangunan Pabrik e. Kernel Crushing Plant Contruction Investment
Penghancur Kernel - Interest During Financing Facility - Interest During
Construction dengan batas maksimum kredit Construction with a maximum credit limit of
sebesar Rp7.941.000 untuk tujuan pembiayaan Rp7,941,000 to finance 80% of the interestcost
80% biaya bunga atas fasilitas Kredit Investasi on Kernel Crushing Plant Contruction
Pembangunan Pabrik Penghancur Kernel Investment Financing Facility during the grace
selama masa grace period. Fasilitas tersebut period. This facility bears financing margin of
dikenakan margin pembiayaan sebesar 9,25% 9.25% per annum with term of credit of 84
per tahun dengan jangka waktu kredit selama (eighty-four) months, including 18 (eighteen)
84 (delapan puluh empat) bulan, termasuk months of grace period, commencing from the
grace period 18 (delapan belas) bulan, terhitung first drawdown and will be due for repayment
sejak tanggal pencairan pertama dan akan on July 18, 2026.
jatuh tempo pada tanggal 18 Juli 2026.
108
Page 424
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) (lanjutan) Indonesia (Persero) Tbk. (“BNI”) (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Citra Borneo Utama Tbk (“CBUT”) (lanjutan) PT Citra Borneo Utama Tbk (“CBUT”)
(continued)
Berdasarkan Fasilitas Kredit No. LMC-2/2.1/091/R Based on a Credit Facility No. LMC-2/2.1/091/R
tanggal 30 April 2018 yang kemudian diubah dengan dated April 30, 2018 which was then amended
Surat No. KPS2/2.5/3081 tanggal by Letter No. KPS2/2.5/3081 dated November 7,
7 November 2022, CBUT memperoleh fasilitas 2022, CBUT obtained credit loan facilities from
pinjaman kredit dari PT Bank Negara Indonesia PT Bank Negara Indonesia (Persero) Tbk, which
(Persero) Tbk, yang terdiri dari: (lanjutan) consist of: (continued)
e. Pada tanggal 31 Desember 2022, saldo e. As of December 31, 2022, the outstanding
pinjaman tersebut sebesar AS$344.161 atau loan was amounting to US$344,161 or
setara dengan Rp5.414.000. equivalent to Rp5,414,000, respectively.
Pada tanggal 31 Desember 2023, pinjaman As of December 31, 2023, the loan has been
tersebut telah dilunasi seluruhnya. fully settled.
f. Fasilitas Kredit Modal Kerja dengan batas f. Working Capital Credit Facility with a
maksimum kredit sebesar AS$75.000.000 maximum credit limit of US$75,000,000 to
untuk tujuan pembiayaan modal kerja pabrik finance working capital of Refinery factory
kilang minyak yang berlokasi di kawasan located in the SBI’s industrial area. This facility
industri SBI. Fasilitas tersebut dikenakan bears financing margin of 6% per annum with
margin pembiayaan sebesar 6% per tahun the term of credit of 12 (twelve) months,
dengan jangka waktu kredit selama 12 (dua commencing from the first drawdown and will
belas bulan) bulan, terhitung sejak tanggal be due for repayment on May 3, 2024.
pencairan pertama dan akan jatuh tempo pada
tanggal 3 Mei 2024.
Pada tanggal 31 Desember 2022, saldo As of December 31, 2022, the outstanding
pinjaman tersebut sebesar AS$61.914.798 atau loan was amounting to US$61,914,798 or
setara dengan Rp973.982.000. Pada tanggal equivalent to Rp973,982,000. As of December
31 Desember 2023, pinjaman tersebut telah 31, 2023, the loan has been fully settled.
dilunasi seluruhnya.
Pinjaman bank tersebut dijamin dengan: These bank loans are secured by:
1. Tanah kawasan industri milik PT Surya Borneo 1. Land of industrial area owned by PT Surya
Industri yang berlokasi di Desa Kumai Hulu, Borneo Industri located at Sub-district of Kumai
Kecamatan Kumai, Kabupaten Kotawaringin Hulu, District of Kumai, Kotawaringin Barat
Barat, Provinsi Kalimantan Tengah termasuk Regency, Central Kalimantan Province
sebagian bangunan di atasnya. including part of the building thereon.
2. Tambahan jaminan berupa tanah milik PT Mitra 2. Additional guarantee in the form of land owned
Mendawai Sejati yang berlokasi di Desa by PT Mitra Mendawai Sejati located at Sub-
Umpang, Kecamatan Arut Selatan, Kabupaten district of Umpang, District of Arut Selatan,
Kotawaringin Barat, Provinsi Kalimantan Kotawaringin Barat Regency, Central
Tengah. Kalimantan Province.
3. Persediaan milik CBUT. 3. Inventories owned by CBUT.
4. Piutang milik CBUT. 4. Receivables owned by CBUT.
5. Jaminan oleh PT Citra Borneo Indah. 5. Corporate guarantee from PT Citra Borneo
Indah.
109
Page 425
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) (lanjutan) Indonesia (Persero) Tbk. (“BNI”) (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Citra Borneo Utama Tbk (“CBUT”) (lanjutan) PT Citra Borneo Utama Tbk (“CBUT”)
(continued)
Atas pinjaman-pinjaman yang diterima CBUT, On loans received by CBUT, the creditors generally
umumnya para kreditur mensyaratkan adanya entails restrictions and certain obligation that
pembatasan-pembatasan dan kewajiban tertentu should be met by CBUT, which generally include
yang harus dipenuhi oleh CBUT, yang pada the followings:
umumnya meliputi:
• Melakukan peleburan, penggabungan, • Carrying out a merger, consolidation,
pengambilalihan ataupun penyertaan modal. acquisition, or share participation.
• Mengubah komposisi pemegang saham, • Changing the composition of the
direktur, dan komisaris. shareholders, directors and commissioners.
• Mengubah status CBUT dan mengubah • Changing CBUT’s status and amending the
anggaran dasar, kecuali meningkatkan modal Company’s Article of Association, except
dasar CBUT. increasing CBUT’s authorized capital.
• Melakukan pembayaran dan/atau pelunasan • Make repayments and/or settlement of
atas pinjaman yang diperoleh dari pemegang loans obtained from the shareholder and
saham dan entitas afiliasi. affiliated.
• Menerima pinjaman dari pihak lain. • Obtaining loan from other parties.
• Memberikan pinjaman kepada pihak lain, • Providing loan to other parties, except in the
kecuali dalam rangka transaksi operasional context of a reasonable business operational
usaha yang wajar. transaction.
• Melakukan transaksi leasing dengan • Enterring into leasing transaction with
perusahaan leasing. leasing company.
• Menjaminkan harta kekayaan CBUT kepada • Pledging the assets of CBUT to other
pihak lain. parties.
• Mengubah bidang usaha atau membuka usaha • Changing business operating or open new
baru. businesses.
• Membubarkan CBUT dan mengajukan • Liquidating CBUT and file for bankruptcy.
permohonan kepailitan.
• Menjual atau dengan cara lain mengalihkan • Selling or transferring shares of CBUT to
saham CBUT kepada pihak lain. other parties.
• Menggunakan dana pinjaman untuk tujuan di • Using loan funds for purposes other than the
luar usaha yang dibiayai. financed business.
• Transaksi tidak wajar. • Unusual transaction.
• Melakukan interfinancing dengan perusahaan • Interfinancing with affiliated company.
afiliasi.
• Mengalihkan sebagian atau seluruh hak • Transferring a part of or the entire rights
dan/atau kewajiban CBUT berdasarkan and/or obligations of the Company under
perjanjian kredit kepada pihak lain. credit agreement to other party.
• Current ratio tidak kurang dari 1,0 kali. • Current ratio not less than 1.0 times.
• Debt to equity ratio tidak lebih dari 2,5 kali. • Debt to equity ratio not more than 2.5 times.
• Debt service coverage ratio tidak kurang dari • Debt service coverage ratio not less than
100%. 100%.
110
Page 426
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) (lanjutan) Indonesia (Persero) Tbk. (“BNI”) (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Citra Borneo Utama Tbk (“CBUT”) (lanjutan) PT Citra Borneo Utama Tbk (“CBUT”)
(continued)
Pada tanggal 7 Maret 2022, CBUT telah On March 7, 2022, CBUT has obtained a letter of
memperoleh surat pembebasan No. KPS2/2.5/574 waiver No. KPS2/2.5/574 from PT Bank Negara
dari PT Bank Negara Indonesia (Persero) Tbk untuk: Indonesia (Persero) Tbk for:
• Melakukan penawaran umum perdana saham. • Carrying out an Initial Public Offering.
• Merubah status CBUT. • Changing CBUT’s status.
• Pemecahan nilai nominal saham. • Changing the par value of share.
• Mengubah komposisi pemegang saham, • Changing the composition of the
Dewan Direksi dan komisaris. shareholders, Board of Directors and
Commissioners.
Berdasarkan Surat Pelunasan Fasilitas Kredit Based on the Credit Facility Repayment Letter
No. COB.4/3/244/R tanggal 1 November 2023, No COB.4/3/244/R dated November 1, 2023,
CBUT telah melakukan pelunasan terhadap seluruh CBUT has made settlement of all credit obligations
kewajiban kredit tersebut kepada PT Bank Negara to PT Bank Negara Indonesia (Persero) Tbk.
Indonesia (Persero) Tbk.
Berdasarkan Perjanjian Pemberian Kredit Agunan Based on an Agreement Cash Collateral Credit for
Tunai Devisa Hasil Ekspor Export Proceeds No. 001/COB4/CCCDHE/2023
No. 001/COB4/CCCDHE/2023 tanggal 6 Oktober dated October 6, 2023, which was then amended
2023, yang kemudian diubah dengan Surat by Letter No. (1) 001/COB4/CCCDHE/2023 dated
No. (1) 001/COB4/CCCDHE/2023 tanggal December 7, 2023, CBUT obtained a Cash
7 Desember 2023, CBUT memperoleh fasilitas Collateral Credit for Export Proceeds loan facility
pinjaman kredit Agunan Tunai Devisa Hasil Ekspor from PT Bank Negara Indonesia (Persero) Tbk,
dari PT Bank Negara Indonesia (Persero) Tbk, with a maximum credit limit of Rp1,250,000. This
dengan batas maksimum kredit sebesar facility bears interest rate at 0.5% above the interest
Rp1.250.000. Fasilitas tersebut dikenakan bunga rate on deposits placed per annum with the term of
sebesar 0,5% diatas suku bunga simpanan yang credit of 12 (twelve) months, commencing from the
ditempatkan per tahun dengan jangka waktu kredit first drawdown and will be due for repayment on
selama 12 (dua belas) bulan, terhitung sejak tanggal October 5, 2024.
pencairan pertama dan akan jatuh tempo pada
tanggal 5 Oktober 2024.
Pada tanggal 31 Desember 2023, saldo pinjaman As of December 31, 2023, the outstanding loan was
tersebut sebesar AS$56.482.008 atau setara amounting to and US$56,482,008 or equivalent
dengan Rp870.727.000. to Rp870,727,000, respectively.
Pada tanggal 31 Desember 2024, pinjaman tersebut As of December 31, 2024, the loan has been fully
telah dilunasi seluruhnya. settled.
Pinjaman bank tersebut dijamin dengan This bank loan is secured by current
giro/tabungan/deposito devisa hasil ekspor sumber account/savings/deposit from proceed from export
daya alam dengan minimal senilai penempatannya. of natural resources at least equal to the placement.
111
Page 427
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Fasilitas Kredit Investasi PT Bank Rakyat Investment Credit Facility from PT Bank Rakyat
Indonesia (Persero) Tbk. (BRI) Indonesia (Persero) Tbk. (BRI)
Perseroan The Company
Berdasarkan perjanjian pinjaman yang dilegalisasi Based on an Agreement of Investment Financing
melalui Akta Notaris Tintin Surtini, S.H., M.H., M.Kn., which legalized by Notarial deed No. 22, Notary of
No. 22 tanggal 30 Oktober 2019, Perseroan Tintin Surtini, S.H., M.H., M.Kn., dated October 30,
memperoleh fasilitas pembiayaan kredit investasi 2019, the Company obtained investment credit
dari BRI dengan batas maksimum kredit sebesar facility from BRI with a maximum amount of
Rp48.060.600 untuk tujuan pembelian unit lantai Rp48,060,600 to purchase unit office in Equity
sebagai kantor representasi perseroan di Equity Tower as the Company’s representative office in
Tower, Jakarta. Jakarta.
Pinjaman tersebut akan dilunasi dalam 96 (sembilan This loan will be repaid in 96 (ninety six) monthly
puluh enam) angsuran bulanan, dimana angsuran installments, and the final installment will be due on
terakhir akan jatuh tempo pada tanggal 31 Oktober October 31, 2027 and bears interest at rates
2027 dan dikenakan bunga antara 9,75% sampai ranging from 9.75% sampai 9.95% (2023 and 2022:
9,95% (2023 dan 2022: 9,75% sampai 9,95%) per 9.75% until 9.95%) per annum.
tahun.
Saldo pinjaman per 31 Desember 2024, adalah The balance of this loan as of December 31, 2024,
sebesar Rp17.056.812. amounted to Rp17,056,812.
Fasilitas pinjaman ini dijamin dengan: The loan facility is secured by:
1. Kantor di Equity Tower Jakarta 1. Office space in Equity Tower Jakarta
2. Deposito senilai Rp6.007.575 2. Time deposit amounting Rp6,007,575
Perjanjian pinjaman tersebut mengatur pula The loan agreement stipulated several covenants,
beberapa pembatasan, antara lain sebagai berikut: among others as follows:
1. Melakukan pembelian diatas harga pasar dan 1. Purchase good above market price and sell of
menjual dibawah harga pasar good with selling price below market price
2. Tidak diperkenankan melakukan merger, 2. Not allowed to conduct mergers, acquisitions,
akuisisi, dan penjualan atau pemindahtanganan and the sale or transfer or disposal of the
atau pelepasan hak atas harta kekayaan Company’s property rights, except in the
Perseroan, kecuali dalam rangka kegiatan ordinary course of day-to-day operations.
usaha sehari-hari.
3. Tidak diperkenankan melakukan pembayaran 3. Not allowed to make repayments and/or settlement
dan/atau pelunasan atas pinjaman yang diperoleh of loans obtained from the Shareholder, affiliated
dari Pemegang Saham, entitas berelasi, entitas company, subsidiaries, and third parties.
anak maupun pihak ketiga lainnya.
4. Kegagalan Perseroan afiliasi memenuhi 4. Failure of affiliated companies to fulfill its
kewajiban kepada bank obligations to the bank.
112
Page 428
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Pinjaman Kredit PT Bank Rakyat Indonesia Credit Facilities from PT Bank Rakyat Indonesia
(Persero) Tbk (BRI) (Persero) Tbk. (BRI)
Entitas anak Subsidiaries
PT Citra Borneo Utama Tbk (“CBUT”) PT Citra Borneo Utama Tbk (“CBUT”)
Berdasarkan Akta Perjanjian Kredit No. 16 Based on a Deed of Credit Agreement No. 16 dated
tanggal 18 Oktober 2023, CBUT memperoleh October 18, 2023, CBUT obtained a Special
fasilitas pinjaman kredit Transaksional Khusus dari Transactional credit facility from PT Bank Rakyat
PT Bank Rakyat Indonesia (Persero) Tbk, dengan Indonesia (Persero) Tbk, with a maximum credit
batas maksimum kredit sebesar Rp850.000.000 limit of Rp850,000,000 to finance general corporate
untuk tujuan pembiayaan umum perusahaan. financing purposes. This facility bears interest rate
Fasilitas tersebut dikenakan bunga sebesar 9,25% at 9.25% per annum with the term of credit of
per tahun dengan jangka waktu kredit selama 72 72 (seventy-two) months, commencing from the
(tujuh puluh dua) bulan, terhitung sejak tanggal first drawdown and will be due for repayment on
pencairan pertama dan akan jatuh tempo pada October 17, 2029.
tanggal 17 Oktober 2029.
Pada tanggal 31 Desember 2024, saldo pinjaman As of December 31, 2024, the outstanding loan was
tersebut sebesar AS$55.137.519 atau setara amounting to US$55,137,519 or equivalent to
dengan Rp770.000.000. Rp770,000,000.
Berdasarkan Akta Perjanjian Kredit No. 17 tanggal Based on a Deed of Credit Agreement No. 17 dated
18 Oktober 2023 yang kemudian diubah dengan October 18, 2023 which was then amended by
Akta Perjanjian Kredit No.16 tanggal 25 Oktober Deed of Credit Agreement No. 16 dated October
2024, CBUT memperoleh fasilitas Pinjaman Kredit 25, 2024, CBUT obtained a Working Capital credit
Modal Kerja dari PT Bank Rakyat Indonesia facilities from PT Bank Rakyat Indonesia (Persero)
(Persero) Tbk, dengan batas maksimum kredit Tbk, with a maximum credit limit of US$72,500,000
sebesar AS$72.500.000 untuk tujuan pembiayaan to finance working capital and refinery factory
modal kerja dan operasional pabrik kilang minyak operations located in the Company’s industrial
yang berlokasi dikawasan industri Perusahaan. area. This facility bears interest rate at 6.5% per
Fasilitas tersebut dikenakan bunga sebesar 6,5% annum with the term of credit of 12 (twelve)
per tahun dengan jangka waktu kredit selama 12 months, commencing from the first drawdown and
(dua belas) bulan, terhitung sejak tanggal pencairan will be due for repayment on October 17, 2025.
pertama dan akan jatuh tempo pada tanggal
17 Oktober 2025.
Pada tanggal 31 Desember 2024, saldo pinjaman As of December 31, 2024, the outstanding loan
tersebut sebesar AS$67.800.000 atau setara was amounting to US$67,800,000 or equivalent to
dengan Rp1.095.783.585. Rp1,095,783,585.
Berdasarkan Akta Perjanjian Kredit No. 18 tanggal Based on a Deed of Credit Agreement No. 18 dated
18 Oktober 2023 yang kemudian diubah dengan October 18, 2023 which was then amended by
Akta Perjanjian Kredit No. 17 tanggal 25 Oktober Deed of Credit Agreement No.17 dated October 25,
2024, CBUT memperoleh fasilitas pinjaman kredit 2024, CBUT obtained a Working Capital W/A
Modal Kerja W/A dari PT Bank Rakyat Indonesia credit facility from PT Bank Rakyat Indonesia
(Persero) Tbk, dengan batas maksimum kredit (Persero) Tbk, with a maximum credit limit of
sebesar AS$20.000.000 untuk tujuan pembiayaan US$20,000,000 to finance purchase of crude palm
pembelian minyak sawit mentah. Fasilitas tersebut oil. This facility bears interest rate at 6.5% per
dikenakan bunga sebesar 6,5% per tahun dengan annum with the term of credit of 12 (twelve) months,
jangka waktu kredit selama 12 (dua belas) bulan, commencing from the first drawdown and will be
terhitung sejak tanggal pencairan pertama dan akan due for repayment on October 17, 2025.
jatuh tempo pada tanggal 17 Oktober 2025.
Pada tanggal 31 Desember 2024, saldo pinjaman As of December 31, 2024, the outstanding loan was
tersebut sebesar AS$14.825.808 atau setara amounting to US$14,825,808 or equivalent to
dengan Rp239.614.709. Rp239,614,709.
113
Page 429
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Pinjaman Kredit PT Bank Rakyat Indonesia Credit Facilities from PT Bank Rakyat Indonesia
(Persero) Tbk (“BRI”) (lanjutan) (Persero) Tbk. (“BRI”) (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Citra Borneo Utama Tbk (“CBUT”) (lanjutan) PT Citra Borneo Utama Tbk (“CBUT”)
(continued)
Berdasarkan Akta Perjanjian Kredit No. 19 tanggal Based on a Credit Agreement Deed No. 19 dated
18 Oktober 2023 yang kemudian diubah dengan October 18, 2023 which was then amended by
Akta Perjanjian Kredit No. 18 tanggal 25 Oktober Deed of Credit Agreement No.18 dated October 25,
2024, CBUT memperoleh fasilitas pinjaman kredit 2024, CBUT obtained a Forex Line credit facility
Forex Line dari PT Bank Rakyat Indonesia (Persero) from PT Bank Rakyat Indonesia (Persero) Tbk, with
Tbk, dengan batas maksimum kredit sebesar a maximum credit limit of US$20,000,000. This
AS$20.000.000. Fasilitas tersebut dikenakan bunga facility bears interest rate at 6.5% per annum with
sebesar 6,5% per tahun dengan jangka waktu kredit the term of credit of 12 (twelve) months,
selama 12 (dua belas) bulan, terhitung sejak tanggal commencing from the first drawdown and will be
pencairan pertama dan akan jatuh tempo pada due for repayment on October 17, 2025.
tanggal 17 Oktober 2025.
Pada tanggal 31 Desember 2024, fasilitas As of December 31, 2024, these facilities had not
tersebut belum digunakan. been utilized yet.
Berdasarkan Perjanjian KMK Cash Collateral Devisa Based on an Agreement KMK Cash Collateral
Hasil Ekspor No. 009/2024 tanggal 29 Januari 2024, Credit for Export Proceeds No. 009/2024 dated 29
Perusahaan memperoleh fasilitas pinjaman kredit January 2024, the Company obtained a Cash
Agunan Tunai Devisa Hasil Ekspor dari PT Bank Collateral Credit for Export Proceeds loan facility
Rakyat Indonesia (Persero) Tbk, dengan batas from PT Bank Rakyat Indonesia (Persero) Tbk, with
maksimum kredit sebesar Rp1.000.000.000. a maximum credit limit of Rp1,000,000,000. This
Fasilitas tersebut dikenakan bunga sebesar 0,5% facility bears interest rate at 0.5% above the interest
diatas suku bunga simpanan yang ditempatkan per rate on deposits placed per annum with the term of
tahun dengan jangka waktu kredit selama 12 (dua credit of 12 (twelve) months, commencing from the
belas) bulan, terhitung sejak tanggal pencairan first drawdown and will be due for repayment on 29
pertama dan akan jatuh tempo pada tanggal January 2025.
29 Januari 2025.
Pada tanggal 31 Desember 2024, saldo pinjaman As of December 31, 2024, the outstanding loan was
tersebut sebesar Dolar AS$37.715.693 atau setara amounting to US$37,715,693 or equivalent to
dengan Rp609.561.030. Rp609,561,030.
Pinjaman bank tersebut dijamin dengan: These bank loans are secured by:
1. Piutang usaha milik CBUT senilai 1. CBUT’s trade receivables are worth
Rp750.000.000. Rp750,000,000.
2. Persediaan milik CBUT senilai 2. CBUT owned inventory worth
Rp1.000.000.000. Rp1,000,000,000.
3. Bangunan Jetty milik PT Surya Borneo 3. Jetty building owned by PT Surya Borneo
Industri, pihak berelasi, senilai Rp48.488.000 Industri, a related party, worth Rp48,488,000.
4. Tanah beserta bangunan seluas 268.200 m2 4. Land area including buildings covering an area
milik PT Surya Borneo Industri, pihak berelasi, of 268,200 m2 owned by PT Surya Borneo
di kelurahan Kumai Hulu, dengan sertifikat Hak Industri, a related party, in Kumai Hulu sub-
Guna Bangunan (HGB) No.00018. district, with Building Use Rights (HGB)
certificate No.00018.
114
Page 430
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Pinjaman Kredit PT Bank Rakyat Indonesia Credit Facilities from PT Bank Rakyat Indonesia
(Persero) Tbk (“BRI”) (lanjutan) (Persero) Tbk. (“BRI”) (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Citra Borneo Utama Tbk (“CBUT”) (lanjutan) PT Citra Borneo Utama Tbk (“CBUT”)
(continued)
Pinjaman bank tersebut dijamin dengan: (lanjutan) These bank loans are secured by: (continued)
5. Tanah beserta bangunan seluas 313.300 m2 5. Land area including buildings covering an area
milik PT Surya Borneo Industri, pihak berelasi, of 313,300 m2 owned by PT Surya Borneo
di kelurahan Kumai Hulu, dengan sertifikat Hak Industri, a related party, in Kumai Hulu sub-
Guna Bangunan (HGB) No.00019. district, with Building Use Rights (HGB)
certificate No.00019.
6. Tanah beserta bangunan seluas 101.400 m2 6. Land area including buildings covering an area
milik PT Surya Borneo Industri, pihak berelasi, of 101,400 m2 owned by PT Surya Borneo
di kelurahan Kumai Hulu, dengan sertifikat Hak Industri, a related party, in Kumai Hulu sub-
Guna Bangunan (HGB) No. 00020. district, with Building Use Rights (HGB)
certificate No.00020.
7. Tanah beserta bangunan seluas 34.800 m2 7. Land area including buildings covering an area
milik PT Surya Borneo Industri, pihak berelasi, of 34,800 m2 owned by PT Surya Borneo
di kelurahan Kumai Hulu, dengan sertifikat Hak Industri, a related party, in Kumai Hulu sub-
Guna Bangunan (HGB) No. 00021. district, with Building Use Rights (HGB)
certificate No. 00021.
8. Tanah beserta bangunan seluas 139.700 m2 8. Land area including buildings covering an area
milik PT Surya Borneo Industri, pihak berelasi, of 139,700 m2 owned by PT Surya Borneo
di kelurahan Kumai Hulu, dengan sertifikat Hak Industri, a related party, in Kumai Hulu sub-
Guna Bangunan (HGB) No. 00138. district, with Building Use Rights (HGB)
certificate No. 00138.
9. Tanah beserta bangunan seluas 4.474 m2 milik 9. Land area including building covering an area
PT Surya Borneo Industri, pihak berelasi, di of 4,474 m2 owned by PT Surya Borneo
kelurahan Kumai Hulu, dengan sertifikat Hak Industri, a related party, in Kumai Hulu sub-
Guna Bangunan (HGB) No. 00139. district, with Building Use Rights (HGB)
certificate No. 00139.
10. Tanah beserta bangunan seluas 88.700 m2 10. Land area including buildings covering an area
milik PT Surya Borneo Industri, pihak berelasi, of 88,700 m2 owned by PT Surya Borneo
di kelurahan Kumai Hulu, dengan sertifikat Hak Industri, a related party, in Kumai Hulu sub-
Guna Bangunan (HGB) No. 00140. district, with Building Use Rights (HGB)
certificate No. 00140.
11. Tanah beserta bangunan seluas 44.500 m2 milik 11. Land area including buildings covering an area
PT Surya Borneo Industri, pihak berelasi, di of 44,500 m2 owned by PT Surya Borneo
kelurahan Kumai Hulu, dengan sertifikat Hak Industri, a related party, in Kumai Hulu sub-
Guna Bangunan (HGB) No. 00141. district, with Building Use Rights (HGB)
certificate No. 00141.
12. Giro/tabungan devisa hasil ekspor sumber daya 12. Current account/savings from proceed from
alam minimal senilai penempatannya. export of natural resources at least equal to the
placement
115
Page 431
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Pinjaman Kredit PT Bank Rakyat Indonesia Credit Facilities from PT Bank Rakyat Indonesia
(Persero) Tbk (“BRI”) (lanjutan) (Persero) Tbk. (“BRI”) (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Citra Borneo Utama Tbk (“CBUT”) (lanjutan) PT Citra Borneo Utama Tbk (“CBUT”)
(continued)
Pembatasan dan kewajiban Covenants and obligations
Atas pinjaman-pinjaman yang diterima CBUT, On loans received by CBUT, the creditors
umumnya para kreditur mensyaratkan adanya generally entails restrictions and certain obligation
pembatasan-pembatasan dan kewajiban tertentu that should be met by CBUT, which generally
yang harus dipenuhi oleh CBUT, yang pada include the followings:
umumnya meliputi:
Mengubah bentuk, status hukum dan lingkup Changing the form, legal entity status, scope
kegiatan usaha CBUT, dan investasi serta of CBUT business, investment, and
penyertaan dibidang lain. participation in other fields.
Melakukan merger, akuisisi, penjualan aset Carrying out a merger, consolidation,
perusahaan dengan nilai diatas Rp1.000.000, acquisition, or selling assets above
kecuali yang telah ada. Rp1,000,000, unless previously existed.
Melakukan pembayaran deviden, kecuali Distributing dividend, unless the financial
syarat financial covenant telah terpenuh dan covenant conditions have been fulfilled and
telah menyampaikan rencana pembagian have submitted a dividend distribution plan
deviden minimal 30 hari sebelum pembagian minimum 30 (thirty) days before the dividend
deviden dilaksanakan. distributed.
Mengubah komposisi pemegang saham dalam Changing the composition of shareholders
hal terjadi perubahan kepemilikan pemegang of CBUT in the case of a change in
saham mayoritas. ownership of the majority shareholder.
Mengikat diri sebagai penanggung atau Binding as a guarantor of loan or other
penjamin hutang atau kewajiban lainnya obligations to third parties, related parties, or
terhadap pihak lain, perusahaan afiliasi, dan subsidiaries, unless previously existed.
anak perusahaan kecuali yang telah ada.
Menjaminkan harta kekayaan CBUT yang telah Pledging the assets of CBUT to other parties
dijaminkan kepada bank ke pihak lain. which have been pledged to the bank.
Memberikan kredit kepada pihak manapun. Providing loan to other parties.
Melunasi dan atau membayar utang kepada Settlement and/or repayments of loans
pemegang saham sebelum utang bank di obtained from the shareholder before loan to
lunasi. the banks are fully repaid.
Mengalihkan/menyerahkan kepada pihak lain, Tansferring a part of or the entire rights and/or
sebagian atau seluruhnya atas hak dan obligations of CBUT under credit agreement to
kewajiban yang timbul berkaitan dengan other party.
fasilitas kredit ini.
116
Page 432
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Pinjaman Kredit PT Bank Rakyat Indonesia Credit Facilities from PT Bank Rakyat Indonesia
(Persero) Tbk (“BRI”) (lanjutan) (Persero) Tbk. (“BRI”) (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT Citra Borneo Utama Tbk (“CBUT”) (lanjutan) PT Citra Borneo Utama Tbk (“CBUT”)
(continued)
Pembatasan dan kewajiban (lanjutan) Covenants and obligations (continued)
Atas pinjaman-pinjaman yang diterima CBUT, On loans received by CBUT, the creditors
umumnya para kreditur mensyaratkan adanya generally entails restrictions and certain obligation
pembatasan-pembatasan dan kewajiban tertentu that should be met by CBUT, which generally
yang harus dipenuhi oleh CBUT, yang pada include the followings: (continued)
umumnya meliputi: (lanjutan)
Mengajukan moratorium, membubarkan CBUT, Submitting a moratorium, liquidating CBUT
melikuidasi atau permohonan penundaan or submitting the delay of loan payments to
kewajiban pembayaran utang, kepada instansi the authorized institution.
yang berwenang.
Mengajukan dan menerima pinjaman dari bank Submitting and receiving loan from other
atau lembaga keuangan termasuk penerbitan financial institutions, including issuance of
obligasi. bonds.
Menambah atau memberikan tambahan Increasing or providing additional
piutang pihak berelasi dan piutang lain-lain. receivables to related parties and other
receivables.
Menambah atau menerima tambahan utang Increasing or receiving additional
pihak berelasi dan utang lain-lain. payables to related parties and other
payables.
Mengajukan permohonan pernyataan pailit File for bankruptcy to the commercial court.
kepada pengadilan niaga.
Menyewakan aset yang telah di agunkan Leasing assets which have been pledged for
kepada bank. bank loans.
Debt to equity ratio tidak lebih dari 300%. Debt to equity ratio not more than 300%.
Interest Coverage Ratio tidak kurang dari Interest Coverage Ratio not less than 150%.
150%.
Rasio coverage aktiva lancar tidak kurang dari Current asset coverage ratio not less than
155%. 155%.
Fasilitas Kredit Standard Chartered Bank Credit Facilities from Standard Chartered Bank
(“SCB”) (“SCB”)
Perseroan, KSA, TSA, SMU, MMS, MKM, dan The Company, KSA, TSA, SMU, MMS, MKM, and
MPP MPP
Pada tanggal 18 Agustus 2023, Perseroan, KSA, On August 18, 2023, the Company, KSA, TSA,
TSA, SMU, MMS, MKM, dan MPP memperoleh SMU, MMS, MKM, and MPP obtained short-term
fasilitas pinjaman jangka pendek dari Standard loan facilities from Standard Chartered Bank
Chartered Bank (“SCB”). Fasilitas ini tersedia (“SCB”). The facilities were available for a maximum
dengan jumlah maksimum sebesar AS$20.000.000. amount of US$20,000,000. In 2024, the loan
Pada tahun 2024, fasilitas pinjaman ini dikenakan facilities are subject to interest at rates ranging from
bunga dengan kisaran 9,10% hingga 9,35% per 9.10% to 9.35% per annum (2023: 9.00% to 9.20%
tahun (2023: 9,00% hingga 9,20 per tahun). Pada per annum). Upon the expiration period of the
saat berakhirnya jangka waktu fasilitas, jangka facilities, these facilities period shall be
waktu fasilitas ini otomatis diperpanjang selama dua automatically extended for twelve months.
belas bulan.
117
Page 433
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. UTANG BANK (lanjutan) 21. BANK LOAN (continued)
Pemenuhan Kewajiban oleh Kelompok Usaha Fulfillment of Covenant by the Group for All
atas Seluruh Pinjaman Bank Bank Loans
Pada tanggal 31 Desember 2024, seluruh ketentuan As of December 31, 2024, the covenants for those
atau pembatasan untuk semua pinjaman bank bank loans above has been fulfilled by the Group.
tersebut diatas telah dipenuhi oleh Kelompok Usaha.
Pada tanggal 31 Desember 2023, seluruh ketentuan As of December 31, 2023, the covenants for those
atau pembatasan untuk semua pinjaman bank bank loans above has been fulfilled by the Group
tersebut diatas telah dipenuhi oleh Kelompok Usaha except for the following matters.
kecuali pada hal-hal berikut.
Pada tanggal 31 Desember 2023, MKM tidak As of December 31, 2023, MKM did not
memenuhi persyaratan rasio lancar dan rasio comply with the current ratio and Debt Service
keuangan Debt Service Coverage Ratio Coverage Ratio (DCSR) financial ratio
(DCSR) yang memberikan hak kepada BNI covenant which gives the right to BNI to
untuk meminta pembayaran sewaktu-waktu demand payment at any time prior to their
sebelum jatuh tempo. Pada bulan Desember maturities. In December 2023, MKM has
2023, MKM telah memperoleh surat waiver dari obtained a waiver letter from BNI whereby BNI
BNI yang menyatakan BNI setuju untuk agreed to waive such financial ratio covenant
mengesampingkan persyaratan atas rasio- for the year ended December 31, 2023.
rasio tersebut untuk tahun yang berakhir pada
tanggal 31 Desember 2023.
Pada tanggal 31 Desember 2023, Perseroan As of December 31, 2023, the Company did
tidak memenuhi persyaratan Debt to Equity not comply with the Debt to Equity Ratio,
Ratio, Consolidated Net Debt to LTM adjusted Consolidated Net Debt to LTM adjusted
EBITDA ratio, dan covenant rasio keuangan EBITDA ratio, and DCSR financial ratio
DCSR yang memberikan hak kepada Sindikasi covenant which gives the right to Syndicated
Bank untuk meminta pembayaran sewaktu- banks to demand payment at any time prior to
waktu sebelum jatuh tempo. Pada bulan their maturities. In December 2023,
Desember 2023, Perseroan telah memperoleh Syndicated banks has obtained a waiver letter
surat waiver dari Sindikasi Bank yang from Syndicated banks whereby Syndicated
menyatakan Sindikasi Bank setuju untuk banks agreed to waive such financial ratio
mengesampingkan persyaratan atas rasio- covenant for the year ended December 31,
rasio tersebut untuk tahun yang berakhir pada 2023.
tanggal 31 Desember 2023.
118
Page 434
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. LIABILITAS SEWA PEMBIAYAAN 22. FINANCE LEASE LIABILITIES
Liabilitas sewa pembiayaan Kelompok Usaha terdiri Finance lease liabilities represents liabilities of the
dari: Group as follows:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Kendaraan Vehicles
PT Chandra Sakti PT Chandra Sakti
Utama Leasing 6.254.118 - - Utama Leasing
PT Maybank Finance - 399.347 665.000 PT Maybank Finance
Total 6.254.118 399.347 665.000 Total
Pembayaran sewa minimum masa datang atas Future minimum lease payments under finance
liabilitas sewa pembiayaan dan nilai kini dari leases together with the present value of net
pembayaran sewa minimum adalah sebagai berikut: minimum lease payments are as follows:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Dalam satu tahun 6.254.118 399.347 665.000 Within one year
Lebih dari satu tahun tetapi After one year but not
kurang dari dua tahun - - - more than two years
Jumlah pembayaran sewa minimum 6.254.118 399.347 665.000 Total minimum lease payment
Nilai kini pembayaran sewa minimum 6.254.118 399.347 665.000 Present value of minimum lease payments
Bagian yang jatuh tempo dalam satu
tahun (6.254.118) (399.347) (665.000) Current portion
Bagian jangka panjang - - - Long-term portion
Di tahun 2024, 2023, dan 2022, liabilitas sewa In 2024, 2023, and 2022, the finance leases
pembiayaan dikenakan bunga 0,047% (2023 dan liabilities bear interest at rates 0.047% (2023 and
2022: 5,29% sampai dengan 6,76%) per tahun. 2022: 5.29% to 6.76%) per annum. The finance
Liabilitas sewa pembiayaan dijamin dengan aset lease liabilities are secured by the related leased
yang didanai oleh liabilitas tersebut. assets.
Dalam perjanjian-perjanjian sewa pembiayaan, In the lease agreements, the Group is not allowed to
Kelompok Usaha tidak diperbolehkan untuk use the vehicle for illegal purposes, deliver or bring
menggunakan kendaraan untuk maksud yang the leased assets outside the territory of the
melawan hukum, mengirimkan atau membawa aset Republic of Indonesia, are obliged to keep the
sewa ke luar wilayah Republik Indonesia, leased assets in good condition and should not allow
berkewajiban menjaga aset sewa pembiayaan for the transfer of assets to another party during the
dalam kondisi yang baik dan tidak memperbolehkan term of the agreements.
untuk memindahtangankan aset sewa pembiayaan
ke pihak lain selama masa perjanjian sewa
pembiayaan.
119
Page 435
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
23. UTANG OBLIGASI, NETO 23. BONDS PAYABLE, NET
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Surat utang senior - - 633.566.024 Senior notes payable
Dikurangi: Biaya perolehan
surat utang senior yang belum Less: Unamortized financing costs
diamortisasi - - (498.719) of senior notes payable
- - 633.067.305
Surat utang senior jatuh tempo
dalam satu tahun - - (633.067.305) Current maturity of senior notes payable
Surat utang senior jangka panjang
setelah dikurangi bagian Long-term senior notes payable - net of
jatuh tempo dalam satu tahun - - - current maturity
Pada tanggal 23 Januari 2018, SSMS Plantation On January 23, 2018, SSMS Plantation Holdings
Holdings Pte. Ltd. (“SPH”), entitas anak, Pte. Ltd. (“SPH”), a subsidiary, issued the 7.75%
menerbitkan Surat Utang Senior sebesar Senior Notes amounting US$300,000,000, which is
AS$300.000.000 dengan bunga 7,75%, yang akan due in 2023 (the “Bonds”). The payment obligations
jatuh tempo di tahun 2023 (“Obligasi”). Kewajiban of SPH under the Senior Notes were unconditionally
pembayaran dari SPH berdasarkan Surat Utang and irrevocably guaranteed by the Guarantors.
Senior ditanggung tanpa syarat dan tanpa dapat
ditarik kembali oleh para penjamin.
Perseroan, PT Citra Borneo Indah, PT Kalimantan The Company, PT Citra Borneo Indah,
Sawit Abadi, PT Tanjung Sawit Abadi, PT Sawit PT Kalimantan Sawit Abadi, PT Tanjung Sawit
Multi Utama, PT Mirza Pratama Putra, PT Menteng Abadi, PT Sawit Multi Utama, PT Mirza Pratama
Kencana Mas, PT Natai Sawit Perkasa, Putra, PT Menteng Kencana Mas, PT Natai Sawit
PT Mendawai Putra, PT Intrado Jaya Intiga, Perkasa, PT Mendawai Putra, PT Intrado Jaya
PT Borneo Industri Terpadu, PT Surya Borneo Intiga, PT Borneo Industri Terpadu, PT Surya
Energi, PT Citra Borneo Chemical, PT Borneo Borneo Energi, PT Citra Borneo Chemical,
Industri Nusantara, dan PT Borneo Sawit Gemilang PT Borneo Industri Nusantara, and PT Borneo
(secara bersama-sama disebut sebagai “Para Sawit Gemilang (collectively shall be referred as the
Penjamin”). Sehubungan dengan Oblligasi, Para “Guarantors”). In relation to the Bonds, the
Penjamin telah menandatangani, antara lain, Guarantors have entered into, among others, the
Indenture dan akta-akta jaminan Perseroan Indenture and the deeds of corporate guarantees
tertanggal 23 Januari 2018, yang menunjukkan dated January 23, 2018, pursuant to which the
bahwa para penjamin telah menyetujui untuk Guarantors had agreed to unconditionally and
menjamin dengan tanpa syarat dan tidak dapat irrevocably guarantee the due and punctual
ditarik kembali pembayaran secara tepat waktu dan payment of all amounts payable under the Bonds
sebagaimana mestinya atas seluruh jumlah yang and the due and punctual performance and
harus dibayar atas Obligasi dan pelaksanaan serta observance by SPH of all other obligations of SPH
ketaatan secara tepat waktu dan sebagaimana under the Bonds documents.
mestinya dari SPH atas seluruh kewajiban SPH
berdasarkan dokumen-dokumen Obligasi.
The Bank of New York Mellon, London Branch The Bank of New York Mellon, London Branch was
bertindak sebagai wali amanat sehubungan dengan acting as a trustee in respect to the issuance of the
penerbitan Obligasi. Obligasi tersebut tercatat dan Bonds. The Bonds were listed and traded in the
diperdagangkan di Singapore Exchange Securities Singapore Exchange Securities Trading Limited on
Trading Limited pada tanggal 24 Januari 2018. January 24, 2018.
120
Page 436
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
23. UTANG OBLIGASI, NETO (lanjutan) 23. BONDS PAYABLE, NET (continued)
Obligasi tersebut dikenakan bunga sejak tanggal The Bonds were subject to interest starting from
23 Januari 2018 pada tingkat suku bunga sebesar January 23, 2018 at the rate of 7.75% per annum,
7,75% per tahun, yang dibayarkan setiap 6 bulan paid semi-annually on January 23 and July 23 of
pada tanggal 23 Januari dan 23 Juli setiap tahunnya, each year, commencing on July 23, 2018.
dimulai sejak tanggal 23 Juli 2018.
Berikut adalah beberapa janji-janji atau Below were covenants or limitations contained in
pembatasan-pembatasan yang terdapat di the Indenture that applicable to and binding the
Indenture berlaku untuk dan mengikat terhadap Para Guarantors:
Penjamin:
1. Pembatasan terhadap utang dan saham 1. Limitation on indebtedness and preferred stock;
preferen;
2. Pembatasan terhadap pembayaran yang 2. Limitation on restricted payments;
dibatasi;
3. Pembatasan terhadap batasan pembayaran 3. Limitation on dividend and other payment
dividen dan pembayaran lainnya yang restriction which affect restricted subsidiaries;
mempengaruhi anak-anak Perseroan yang
dibatasi;
4. Pembatasan terhadap penjualan dan penerbitan 4. Limitation on sales and issuance of capital stock
modal saham pada anak-anak Perseroan yang in restricted subsidaries;
dibatasi;
5. Pembatasan terhadap pemberian 5. Limitation on issuance of guarantees by
penanggungan oleh anak-anak Perseroan yang restricted subsidiaries;
dibatasi;
6. Pembatasan terhadap transaksi dengan 6. Limitation on transaction with shareholders and
pemegang saham dan afiliasi; affiliates;
7. Pembatasan terhadap hak gadai; 7. Limitation on liens;
8. Pembatasan terhadap transaksi jual dan sewa 8. Limitation on sale and leaseback transactions;
kembali;
9. Pembatasan terhadap penjualan aset; 9. Limitation on asset sales;
10. Pembatasan terhadap kegiatan usaha induk 10. Limitation on the parent guarantors’ business
Perseroan penjamin; activities;
11. Pembatasan terhadap kegiatan penerbit; 11. Limitation on the activities of the issuer;
12. Pemeliharaan asuransi; 12. Maintenance of insurance;
13. Penetapan anak-anak Perseroan yang dibatasi 13. Designation of restricted and unrestricted
dan tidak dibatasi; dan subsidiaries; and
14. Anti-Layering. 14. Anti-Layering.
Pada tanggal 14 Juli 2022 dan 29 Desember 2022, On July 14, 2022 and December 29, 2022, SPH, a
SPH, entitas anak, telah melakukan pembayaran subsidiary, made repayment of the Senior Notes
kembali atas obligasi senior masing-masing senilai amounting to Rp3,510,962,550 and Rp3,085,506,
Rp3.510.962.550 and Rp3.085.506. respectively.
Pada tanggal 19 Januari 2023, SPH, entitas anak, On January 19, 2023, SPH, a subsidiary, made
telah melakukan pembayaran kembali atas obligasi repayment of the Senior Notes amounting to
senior senilai Rp633.067.305. Rp633,067,305.
121
Page 437
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. LIABILITAS IMBALAN KERJA 24. EMPLOYEE BENEFIT LIABILITIES
Estimasi liabilitas imbalan kerja tanggal The estimated employee benefits liabilities as of
31 Desember 2024, 2023, dan 2022 adalah December 31, 2024, 2023, and 2022 are as
sebagai berikut: follows:
Liabilitas imbalan kerja karyawan jangka pendek Short-term employee benefits liabilities
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Gaji, upah, dan bonus 152.346.201 141.080.008 162.852.620 Salaries, wages, and bonus
Jamsostek 6.724.166 6.906.407 6.169.411 Jamsostek
Total 159.070.367 147.986.415 169.022.031 Total
Liabilitas imbalan kerja karyawan jangka panjang Long-term employee benefits liabilities
Kelompok Usaha memberikan imbalan pensiun The Group provides pension benefits for its
untuk karyawannya yang telah mencapai usia employees who reach the retirement age of 55
pensiun pada umur 55 tahun (2023: 55 tahun dan (2023: at the age of 55 and 2022: at the age of 57)
2022: 57 tahun) sesuai dengan Undang-Undang based on the provisions of Labor Law Job Creation
Cipta Kerja No.11/2020. Liabilitas imbalan kerja Law No.11/2020. The long-term employee benefits
jangka panjang tersebut tidak didanai. liabilities is unfunded.
Kelompok Usaha mencatat liabilitas imbalan The Group recorded the long-term employee
kerja karyawan jangka panjang berdasarkan hasil benefit liabilities based on the calculation
perhitungan aktuaria yang dilakukan oleh performed by Kantor Konsultan Aktuaria Yusi dan
Kantor Konsultan Aktuaria Yusi dan Rekan, Rekan, an independent actuary, using the
aktuaris independen, dengan menggunakan “Projected Unit Credit” method. The primary
metode “Projected Unit Credit”. Asumsi utama actuarial assumptions are as follows:
yang digunakan untuk perhitungan aktuaris
tersebut adalah sebagai berikut:
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2024
For the year Ended December 31, 2024
Tingkat diskonto 6,88% - 7,13% Discount rate
Tingkat kenaikan gaji 10% Rate of salary increase
Tingkat pengunduran diri 10% untuk umur di bawah 30 tahun Resignation rate
dan menurun secara linear sampai 0%
pada umur 55 tahun/
10% at before 30 years
of age and will linearly decrease until 0%
at 55 years of age
Tingkat mortalitas TMI 2019 Mortality rate
Umur pensiun normal 55 Normal retirement age
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2023
For the year Ended December 31, 2023
Tingkat diskonto 6,37% - 7,10% Discount rate
Tingkat kenaikan gaji 10% Rate of salary increase
Tingkat pengunduran diri 10% untuk umur di bawah 30 tahun Resignation rate
dan menurun secara linear sampai 0%
pada umur 55 tahun/
10% at before 30 years
of age and will linearly decrease until 0%
at 55 years of age
Tingkat mortalitas TMI 2019 Mortality rate
Umur pensiun normal 57 Normal retirement age
122
Page 438
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. LIABILITAS IMBALAN KERJA (lanjutan) 24. EMPLOYEE BENEFIT LIABILITIES (continued)
Liabilitas imbalan kerja karyawan jangka panjang Long-term employee benefits liabilities
(lanjutan) (continued)
Kelompok Usaha mencatat liabilitas imbalan The Group recorded the long-term employee
kerja karyawan jangka panjang berdasarkan hasil benefit liabilities based on the calculation
perhitungan aktuaria yang dilakukan oleh performed by Kantor Konsultan Aktuaria Yusi dan
Kantor Konsultan Aktuaria Yusi dan Rekan, Rekan, an independent actuary, using the
aktuaris independen, dengan menggunakan “Projected Unit Credit” method. The primary
metode “Projected Unit Credit”. Asumsi utama actuarial assumptions are as follows: (continued)
yang digunakan untuk perhitungan aktuaris
tersebut adalah sebagai berikut: (lanjutan)
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2022/
For the year Ended December 31, 2022
Tingkat diskonto 5,52% - 7,43% Discount rate
Tingkat kenaikan gaji 10% Rate of salary increase
Tingkat pengunduran diri 10% untuk umur di bawah 30 tahun Resignation rate
dan menurun secara linear sampai 0%
pada umur 57 tahun/
10% at before 30 years
of age and will linearly decrease until 0%
at 57 years of age
Tingkat mortalitas TMI 2019 Mortality rate
Umur pensiun normal 57 Normal retirement age
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Beban jasa kini 43.043.681 40.882.579 25.007.522 Current service cost
Beban bunga 11.369.497 10.866.843 1.988.298 Interest cost
Biaya jasa lalu - 19.304.858 - Past service cost
Pengakuan seketika Immediate recognition on effect of
atas mutasi karyawan 1.317.477 (1.084.411) (1.188.291) transferred employees
Penyesuaian karena perubahan Adjustment due to change in
periode atribusi manfaat - - (98.403.248) benefit attribution period
Total 55.730.655 69.969.869 (72.595.719) Total
123
Page 439
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. LIABILITAS IMBALAN KERJA (lanjutan) 24. EMPLOYEE BENEFIT LIABILITIES (continued)
Liabilitas imbalan kerja karyawan jangka panjang Long-term employee benefits liabilities
(lanjutan) (continued)
Mutasi liabilitas imbalan aktuarial di laporan posisi The movement of estimated actuarial liabilities in
keuangan konsolidasian adalah sebagai berikut: the consolidated statements of financial position
were as follows:
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Saldo awal 196.352.920 155.732.232 193.162.215 Beginning Balance
Beban/(pendapatan)
imbalan kerja 55.730.655 69.969.869 (72.595.719) Employee benefit expenses/(benefit)
Transfer masuk/(keluar) karyawan Transfer of in/(out)
ke pihak bereasi (1.165.157) 1.162.245 (517.555) employee to related parties
Pembayaran selama tahun berjalan (12.015.346) (18.089.635) (6.103.833) Payment during the year
(Keuntungan)/kerugian aktuarial Actuarial (gain)/loss charged
yang diakui sebagai laba/kerugian to other comprehensive
komprehensif lainnya: income/loss:
- Perubahan asumsi keuangan (6.827.141) 271.058 48.216.107 Changes in financial assumptions -
- Penyesuaian pengalaman (32.040.387) (12.692.849) (6.428.983) Experience adjustments -
Saldo Akhir 200.035.544 196.352.920 155.732.232 Ending balance
Analisa sensitivitas kuantitatif untuk asumsi-asumsi The quantitative sensitivity analysis for significant
yang signifikan pada tanggal 31 Desember 2024, assumptions as of December 31, 2024, 2023, and
2023, dan 2022 terhadap nilai kewajiban imbalan 2022 to the employee benefit liabilities are as
kerja adalah sebagai berikut: follows:
Tingkat diskonto/ Kenaikan gaji di masa depan/
Discount rates Future salary increases
Pengaruh terhadap Pengaruh terhadap
nilai kini nilai kini
kewajiban kewajiban
imbalan imbalan
kerja/ kerja/
Effect on Effect on
present value present value
Persentase/ of benefits Persentase/ of benefits
Percentage obligations Percentage obligations
31 Desember 2024 December 31, 2024
Kenaikan +1% (22.249.604) +1% 19.868.557 Increase
Penurunan -1% 23.297.562 -1% (51.954.303) Decrease
31 Desember 2023 December 31, 2023
Kenaikan +1% (12.769.623) +1% 10.196.209 Increase
Penurunan -1% 25.350.155 -1% (32.158.894) Decrease
31 Desember 2022 December 31, 2022
Kenaikan +1% (73.995.295) +1% (58.614.495) Increase
Penurunan -1% 66.841.476 -1% 93.542.894 Decrease
124
Page 440
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. LIABILITAS IMBALAN KERJA (lanjutan) 24. EMPLOYEE BENEFIT LIABILITIES (continued)
Jadwal jatuh tempo dari liabilitas imbalan pasti pada The maturity profile of defined benefits obligation as of
tanggal 31 Desember 2024, 2023, dan 2022: December 31, 2024, 2023, dan 2022:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
1 tahun 16.364.568 3.499.828 4.400.394 Within one year
2-5 tahun 70.256.725 61.802.767 39.373.074 2-5 years
Lebih dari 5 tahun 5.043.204.274 2.330.882.978 1.332.492.915 More than 5 years
Durasi rata-rata kewajiban manfaat pasti pada akhir The average duration of the defined benefits plan
periode pelaporan masing-masing adalah 18,58 obligation at the end of reporting period is 18.58 (2023:
(2023: 15,77 dan 2022: 16,59) tahun untuk 15.77 dan 2022: 16.59) years for the Group.
Kelompok Usaha.
25. MODAL SAHAM 25. SHARE CAPITAL
a. Modal ditempatkan dan disetor penuh a. Issued and fully paid shares
Komposisi kepemilikan saham Perseroan pada The share capital ownership of the Company as
tanggal 31 Desember 2024, 2023, dan 2022 of December 31, 2024, 2023, and 2022 are as
adalah sebagai berikut: follows:
31 Desember 2024 December 31, 2024
Jumlah Persentase
saham/ kepemilikan/
Number of Percentage of
Pemegang saham shares ownership Jumlah/Total Shareholders
PT Citra Borneo Indah 5.933.727 62,30% 593.372.680 PT Citra Borneo Indah
PT Putra Borneo Agro PT Putra Borneo Agro
Lestari 767.401 8,05% 76.740.104 Lestari
Masyarakat (masing-masing
dibawah 5% kepemilikan) 2.823.872 29,65% 282.387.216 Public (each below 5% ownership)
Total 9.525.000 100% 952.500.000 Total
31 Desember 2023 December 31, 2023
Jumlah Persentase
saham/ kepemilikan/
Number of Percentage of
Pemegang saham shares ownership Jumlah/Total Shareholders
PT Citra Borneo Indah 5.833.317 61,24% 583.331.710 PT Citra Borneo Indah
PT Putra Borneo Agro PT Putra Borneo Agro
Lestari 915.499 9,61% 91.549.930 Lestari
Masyarakat (masing-masing
dibawah 5% kepemilikan) 2.776.184 29,15% 277.618.360 Public (each below 5% ownership)
Total 9.525.000 100,00% 952.500.000 Total
31 Desember 2022 December 31, 2022
Jumlah Persentase
saham/ kepemilikan/
Number of Percentage of
Pemegang saham shares ownership Jumlah/Total Shareholders
PT Citra Borneo Indah 5.171.590 54,30% 517.158.940 PT Citra Borneo Indah
PT Putra Borneo Agro PT Putra Borneo Agro
Lestari 939.428 9,86% 93.942.841 Lestari
Masyarakat (masing-masing
dibawah 5% kepemilikan) 3.413.982 35,84% 341.398.219 Public (each below 5% ownership)
Total 9.525.000 100,00% 952.500.000 Total
125
Page 441
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. MODAL SAHAM (lanjutan) 25. SHARE CAPITAL (continued)
b. Dividen b. Dividends
Berdasarkan Akta Notaris Aulia Taufani, S.H., Based on Notarial Deed No. 31 of Aulia Taufani,
No. 31 mengenai Rapat Umum Pemegang S.H., regarding Annual Shareholders General
Saham Tahunan untuk tahun buku 2021 pada Meeting for the 2021 period on May 23, 2022,
tanggal 23 Mei 2022, para pemegang saham the shareholders approved dividend distribution
menyetujui pembagian dividen sebesar amounting to Rp763,437,037 (Rp80.15 per
Rp763.435.437 (Rp80,15 per saham) yang share), which has been fully paid on June 21,
telah dibagikan seluruhnya pada tanggal 2022.
21 Juni 2022.
Berdasarkan hasil rapat Dewan Komisaris dan Based on Boards of Commissioners and
Direksi Perseroan pada tanggal 30 September Directors meeting on September 30, 2022, the
2022, Perseroan membagikan dividen interim Company has distributed the interim dividend
sebesar Rp710.985.556 (Rp74,64 per saham). amounting to Rp710,985,556 (Rp74.64 per
Dividen tersebut telah dibagikan seluruhnya share). The dividend has fully distributed on
pada tanggal 3 Oktober 2022. October 3, 2022.
Berdasarkan Akta Notaris Aulia Taufani, S.H., Based on Notarial Deed No. 29 of Aulia Taufani,
No. 29 mengenai Rapat Umum Pemegang S.H., regarding Annual Shareholders General
Saham Tahunan untuk tahun buku 2022 pada Meeting for the 2022 period on May 8, 2023, the
tanggal 8 Mei 2023, para pemegang saham shareholders approved dividend distribution
menyetujui pembagian dividen sebesar amounting to Rp710,985,556 (Rp74.64 per
Rp710.985.556 (Rp74,64 per saham) yang share), which has been fully paid
telah dibagikan seluruhnya pada on June 8, 2023.
tanggal 8 Juni 2023.
Berdasarkan Keputusan Sirkuler sebagai Based on Circular Memo in lieu of the Annual
pengganti Rapat Umum Pemegang Saham General Meeting of Shareholder of MMS, a
Tahunan MMS, entitas anak, tanggal 30 Mei subsidiary, dated May 30, 2023 the
2023, para pemegang saham MMS menyetujui shareholders approved dividend distribution to
pembagian dividen kepada Perseroan dan the Company and PT Mandiri Indah Lestari
PT Mandiri Indah Lestari masing-masing respectively to Rp104,050,000 and
sebesar Rp104.050.000 dan Rp1.040.500. Rp1,040,500, which has been fully paid on
Dividen tersebut telah dibagikan seluruhnya May 30, 2023.
pada tanggal 30 Mei 2023.
Berdasarkan Akta Notaris Aulia Taufani, S.H., Based on Notarial Deed No. 48 of Aulia
No. 48 mengenai Rapat Umum Pemegang Taufani, S.H. regarding Annual Shareholders
Saham Tahunan CBUT, entitas anak, untuk General Meeting of CBUT, a subsidiary entity,
tahun buku 2023 pada tanggal 24 April 2024, for the 2023 period on April 24, 2024, the
para pemegang saham menyetujui pembagian shareholders approved dividend distribution to
dividen kepada Kelompok Usaha dan the Group and non-controlling interest
kepentingan non pengendali masing-masing respectively amounting to Rp22,560,529 and
sebesar Rp22.560.529 dan Rp6.283.221 Rp6,283,221 (Rp9.23 per share), which has
(Rp9,23 per saham) yang telah dibagikan been fully paid on May 13, 2024.
seluruhnya pada tanggal 13 Mei 2024.
Berdasarkan Keputusan Sirkuler sebagai Based on Circular Memo in lieu of the Annual
pengganti Rapat Umum Pemegang Saham General Meeting of Shareholder of MMS, a
Tahunan MMS, entitas anak, tanggal subsidiary, dated September 9, 2024 the
9 September 2024, para pemegang saham shareholders approved dividend distribution to
MMS menyetujui pembagian dividen kepada the Company and PT Mandiri Indah Lestari
Perseroan dan PT Mandiri Indah Lestari respectively to Rp109,069,812 and
masing-masing sebesar Rp109.069.812 dan Rp1,101,717 which has been fully paid on
Rp1.101.717. Dividen tersebut telah dibagikan September 9, 2024.
seluruhnya tanggal 9 September 2024.
126
Page 442
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. MODAL SAHAM (lanjutan) 25. SHARE CAPITAL (continued)
c. Manajemen modal c. Capital management
Tujuan utama manajemen modal Kelompok The primary objective of the Group’s capital
Usaha adalah untuk memastikan Kelompok management is to ensure that it maintains a
Usaha menjaga peringkat kredit yang kuat dan strong credit rating and healthy capital ratios in
rasio modal yang sehat dalam rangka order to support its business and maximize
mendukung bisnisnya dan memaksimalkan shareholder value.
nilai bagi pemegang saham.
Perseroan disyaratkan untuk memelihara tingkat The Company is required under its loan
permodalan tertentu oleh perjanjian pinjaman agreements to maintain certain level of share
(Catatan 21). Perseroan telah memenuhi capital (Note 21). The Company has complied
persyaratan tersebut. Selain itu, Perseroan juga with this requirement. In addition, the Group is
dipersyaratkan oleh Undang-Undang No. 40 also required by the Law No. 40 Year 2007
tahun 2007 tentang Perseroan Terbatas, untuk regarding Limited Liability Entities, to allocate
mengalokasikan sampai dengan 20% dari modal and maintain a non-distributable reserve fund
saham ditempatkan dan disetor penuh ke dalam until the reserve reach at least 20% of the
dana cadangan yang tidak boleh didistribusikan. issued and fully paid share capital.
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Jumlah liabilitas 8.873.484.995 9.820.482.573 9.092.405.909 Total liabilities
Dikurangi: Less:
Utang lain-lain - pihak berelasi (44.501.687) (37.544.615) (13.432.293) Other payables - related parties
Jumlah liabilitas, neto 8.828.983.308 9.782.937.958 9.078.973.616 Total liabilities, net
Net worth: Net worth:
- Modal disetor 952.500.000 952.500.000 952.500.000 Paid-up capital -
- Saldo laba 4.139.123.090 3.319.589.415 4.587.470.896 Retained earnings -
- Utang lain-lain Other payables -
pihak berelasi 44.501.687 37.544.615 13.432.293 related parties
Jumlah net worth 5.136.124.777 4.309.634.030 5.553.403.189 Total net worth
Leverage ratio (%) 172% 227% 163% Leverage ratio (%)
d. Penyisihan saldo laba d. Appropriation of retained earnings
Berdasarkan Akta Notaris Aulia Taufani, S.H. Based on Notarial Deed No. 61 of Aulia
MH. M.Kn, No. 61 mengenai Rapat Umum Taufani, S.H. MH. M.Kn., regarding Annual
Pemegang Saham Tahunan untuk tahun buku Shareholders General Meeting for the
2023 pada tanggal 25 April 2024, para 2023 period on April 25, 2024, the shareholders
pemegang saham menyetujui penyisihan saldo approved the appropriation of retained
laba sebesar Rp518.314.064 sebagai dana earnings to general reserve amounting
cadangan umum Rp518,314,064
127
Page 443
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. MODAL SAHAM (lanjutan) 25. SHARE CAPITAL (continued)
d. Penyisihan saldo laba (lanjutan) d. Appropriation of retained earnings
(continued)
Berdasarkan Akta Notaris Aulia Taufani, S.H. Based on Notarial Deed No. 29 of Aulia
MH. M.Kn., No. 29 mengenai Rapat Umum Taufani, S.H. MH. M.Kn., regarding Annual
Pemegang Saham Tahunan untuk tahun buku Shareholders General Meeting for the
2022 pada tanggal 8 Mei 2023, para pemegang 2022 period on May 8, 2023, the shareholders
saham menyetujui penyisihan saldo laba approved the appropriation of retained
sebesar Rp369.623.796 sebagai dana earnings to general reserve amounting
cadangan umum. Rp369,623,796.
Berdasarkan Akta Notaris Aulia Taufani, S.H. Based on Notarial Deed No. 31 of Aulia
MH. M.Kn, No. 31 mengenai Rapat Umum Taufani, S.H. MH. M.Kn., regarding Annual
Pemegang Saham Tahunan untuk tahun buku Shareholders General Meeting for the
2021 pada tanggal 23 Mei 2022, para 2021 period on May 23, 2022, the shareholders
pemegang saham menyetujui penyisihan saldo approved the appropriation of retained
laba sebesar Rp305.374.175 sebagai dana earnings to general reserve amounting
cadangan umum. Rp305,374,175.
e. Kepentingan non-pengendali e. Non-controlling interest
Kepentingan non-pengendali atas aset, Non-controlling interest in net assets, net
neto
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
PT Citra Borneo Utama Tbk. 211.148.310 196.579.004 - PT Citra Borneo Utama Tbk.
PT Kalimantan Sawit Abadi 36.987.625 29.602.777 25.327.085 PT Kalimantan Sawit Abadi
PT Mitra Mendawai Sejati 14.742.835 13.172.969 12.904.643 PT Mitra Mendawai Sejati
Total 262.878.770 239.354.750 38.231.728 Total
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
PT Citra Borneo Utama Tbk. 20.852.527 - - PT Citra Borneo Utama Tbk.
PT Kalimantan Sawit abadi 7.384.850 4.275.690 5.054.091 PT Kalimantan Sawit Abadi
PT Mitra Mendawai Sejati 2.671.580 1.308.828 3.661.136 PT Mitra Mendawai Sejati
Jumlah 30.908.957 5.584.518 8.715.227 Total
128
Page 444
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. MODAL SAHAM (lanjutan) 25. SHARE CAPITAL (continued)
e. Kepentingan non-pengendali (lanjutan) e. Non-controlling interest (continued)
Kepentingan non-pengendali atas aset, Non-controlling interest in net assets, net
neto (lanjutan) (continued)
Ringkasan informasi keuangan dari CBUT, The summary of financial information of CBUT,
entitas anak, tersebut disajikan berikut ini, a subsidiary entity, is provided below, based on
berdasarkan jumlah sebelum eliminasi antar- amounts before inter-company eliminations:
perusahaan:
Ringkasan laporan posisi keuangan Summary of statement of financial position
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Aset lancar 3.591.724.482 3.925.962.970 2.600.404.950 Current assets
Aset tidak lancar 608.598.087 410.233.275 419.569.218 Non-current assets
Liabilitas jangka pendek (2.547.153.163) (2.659.657.732) (2.066.899.813) Current liabilities
Liabilitas jangka panjang (683.868.099) (774.119.440) (183.554.624) Non-current liabilities
Total Ekuitas 969.301.307 902.419.073 769.519.731 Total Equity
Dapat diatribusikan kepada
kepentingan Attributable to non-controlling
non-pengendali 211.113.824 196.579.004 - interests
Ringkasan laporan laba rugi dan penghasilan Summary of statement of profit or loss and other
komprehensif lain comprehensive income
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Pendapatan dari kontrak Revenue from contracts
dengan pelanggan 9.766.107.502 10.319.437.441 9.619.266.708 with customers
Laba tahun berjalan 68.186.097 144.244.510 223.147.515 Profit for the year
Penghasilan komprehensif
lain tahun berjalan setelah Other comprehensive income
pajak 27.539.887 (11.345.169) 43.237.334 for the year, net of tax
Total penghasilan
komprehensif tahun Total comprehensive income
berjalan 95.725.984 132.899.341 266.384.849 for the years
Laba tahun berjalan/total
penghasilan komprehensif Profit for the year/total
tahun berjalan - yang dapat comprehensive income
diatribusikan kepada for the year - attributable
kepentingan non-pengendali 20.852.527 - - to non-controlling interest
Ringkasan laporan arus kas Summary of statement of cash flows
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Kas neto yang (digunakan) Net cash (used in)/
untuk)/diperoleh dari provided by
aktivitas operasi (246.256.696) (520.174.000) 778.239.323 operating activities
Kas neto yang diperoleh Net cash provided by/
dari/(digunakan untuk) (used in)
aktivitas investasi 534.331.288 (322.558.000) (314.219.445) investing activities
Kas neto yang (digunakan Net cash (used in)/
untuk)/diperoleh dari provided by
aktivitas pendanaan (358.901.428) 106.171.000 244.221.665 financing activities
129
Page 445
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
26. TAMBAHAN MODAL DISETOR 26. ADDITIONAL PAID-IN CAPITAL
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Kelebihan penerimaan Excess proceeds
diatas nilai from issuance
nominal saham 855.000.000 855.000.000 855.000.000 of share capital par value
Biaya emisi saham (36.439.885) (36.439.885) (36.439.885) Share issuance costs
818.560.115 818.560.115 818.560.115
Difference in value of business
Selisih nilai kombinasi bisnis combination between entities
entitas sepengendali under common control
dari akuisisi entitas anak: of the subsidiaries:
- PT Mitra Mendawai Sejati 12.169.385 12.169.385 12.169.385 PT Mitra Mendawai Sejati -
- PT Kalimantan Sawit Abadi 5.214.187 5.214.187 5.214.187 PT Kalimantan Sawit Abadi -
- PT Ahmad Saleh Perkasa (589.393) (589.393) (589.393) PT Ahmad Saleh Perkasa -
- PT Sawit Mandiri Lestari (613.124) (613.124) (613.124) PT Sawit Mandiri Lestari -
- PT Tanjung Sawit Abadi (101.815.579) (101.815.579) (101.815.579) PT Tanjung Sawit Abadi -
- PT Sawit Multi Utama (192.006.420) (192.006.420) (192.006.420) PT Sawit Multi Utama -
- PT Citra Borneo Utama Tbk. (3.392.969.514) (3.392.969.514) - PT Citra Borneo Utama Tbk. -
(3.670.610.458) (3.670.610.458) (277.640.944)
Total (2.852.050.343) (2.852.050.343) 540.919.171 Total
Biaya-biaya yang terkait dengan penerbitan saham The costs related to the issuance of the new shares
baru sehubungan dengan Penawaran Umum in respect to the Initial Public Offering comprised of
Saham Perdana terdiri dari imbalan jasa professional fees paid to underwriters, accountants,
profesional yang dibayarkan kepada penjamin legal adviser, financial advisers, appraiser and the
emisi, akuntan, penasihat hukum, penasihat share register and costs directly related to Initial
keuangan, penilai dan Biro Administrasi Efek serta Public Offering process.
biaya-biaya yang berkaitan langsung dengan
proses Penawaran Umum Saham Perdana.
27. SELISIH TRANSAKSI DENGAN PIHAK NON- 27. DIFFERENCE IN TRANSACTIONS WITH NON-
PENGENDALI CONTROLLING PARTIES
Selisih transaksi dengan pihak non-pengendali Difference in transactions with non-controlling party
merupakan selisih atas peningkatan persentase represents difference on increase in the Company’s
kepemilikan saham Perseroan di PT Kalimantan percentage ownership at PT Kalimantan Sawit
Sawit Abadi dan PT Mitra Mendawai Sejati. Abadi and PT Mitra Mendawai Sejati.
Selisih transaksi
Penyesuaian dengan pihak
kepentingan non-pengendali/
non-pengendali/ Imbalan yang Setoran Difference
Adjustment of dialihkan/ modal/ transactions with
non-controlling Consideration Capital non-controlling
interest transferred contribution parties
31 Desember 2022 632.986.103 28.962.500 514.910.000 89.113.603 December 31, 2022
PT Mitra Mendawai Sejati - - - - PT Mitra Mendawai Sejati
PT Kalimantan Sawit Abadi - - - - PT Kalimantan Sawit Abadi
31 Desember 2023 632.986.103 28.962.500 514.910.000 89.113.603 December 31, 2023
PT Mitra Mendawai Sejati - - - - PT Mitra Mendawai Sejati
PT Kalimantan Sawit Abadi - - - - PT Kalimantan Sawit Abadi
31 Desember 2024 632.986.103 28.962.500 514.910.000 89.113.603 December 31, 2024
130
Page 446
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
28. PENDAPATAN DARI KONTRAK DENGAN 28. REVENUE FROM CONTRACTS WITH
PELANGGAN CUSTOMERS
Penjualan neto berdasarkan jenis produk adalah Net sales by products were as follows:
sebagai berikut:
Untuk tahun yang berakhir pada Tanggal 31 Desember/
For the years ended December 31,
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
2024 2023 2022
Pihak berelasi: Pihak berelasi:
Minyak kelapa sawit 2.786.474.193 - 174.705.970 Crude palm oil
Palm olein 2.754.292.678 7.296.890.990 5.886.000.677 Palm olein
Tandan buah segar 411.702.030 103.152.127 228.084.300 Fresh fruit bunches
Asam lemak distilat 207.171.885 346.265.664 387.885.086 Palm fatty acid distillate
Refine, Bleched and Deodorized Refine, Bleched and Deodorized
Palm oil (RBDPO) 196.685.011 293.213.093 1.247.897.906 Palm Oil (RBDPO)
Inti sawit 10.850.000 3.750.119 - Palm kernel
Palm stearin - 1.702.665.075 1.203.917.998 Palm stearin
Minyak inti sawit - 261.797.733 500.782.033 Crude palm kernel
6.367.175.797 10.007.734.801 9.629.273.970
Pihak ketiga: Third parties:
Palm olein 1.480.090.534 - - Palm olein
Palm stearin 861.487.084 - - Palm stearin
Minyak inti sawit 775.360.535 290.110.233 357.771.449 Crude palm kernel oil
Minyak kelapa sawit 704.260.225 330.690.385 1.149.747.380 Crude palm oil
Tandan buah segar 154.851.260 - - Fresh fruit bunches
Refined, bleached and deodorized Refined, bleached and deodorized
palm oil (RBDPO) 106.757.657 - - palm oil (RBDPO)
PKE 41.568.442 48.682.655 57.605.626 PKE
Kemasan 30.099.161 15.035.511 40.703.091 Pillowpack
Inti sawit - 11.158.260 5.117.500 Palm kernel
4.154.474.898 695.677.044 1.610.945.046
Total 10.521.650.695 10.703.411.845 11.240.219.016 Total
Rincian pelanggan dengan nilai pendapatan The details of customers which represent more
melebihi 10% dari jumlah pendapatan usaha than 10% of the total revenues are as follows:
adalah sebagai berikut:
Jumlah/ Persentase dari jumlah penjualan/
Total Percentage of total sales
2024 2023 2022 2024 2023 2022
Pihak berelasi: Related party:
Borneo Agri-Resources Borneo Agri-Resources
International Pte. Ltd. 6.305.994.337 4.408.072.992 3.317.828.119 60% 41% 29% International Pte. Ltd.
Pihak Ketiga: Third party:
Grand Oils & Foods Grand Oils & Food
(Singapore) Pte. Ltd. - - 2.101.458.691 0% 0% 19% (Singapore) Pte. Ltd.
131
Page 447
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
29. BEBAN POKOK PENJUALAN 29. COST OF SALES
Untuk tahun yang berakhir pada Tanggal 31 Desember/
For the years ended December 31,
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Pembelian bahan baku 4.587.744.711 4.747.709.975 3.680.521.868 Purchases of raw materials
Pemupukan dan perawatan 713.923.908 1.177.278.358 1.273.333.591 Fertilizer and maintenance
Biaya tenaga kerja 630.404.181 690.216.649 674.439.093 Labor costs
Biaya overhead 315.497.053 404.602.067 362.521.566 Overhead costs
Biaya pabrikasi 233.480.419 296.078.740 291.620.689 Milling costs
Biaya tranportasi 171.547.371 145.971.687 151.227.549 Transportation cost
Beban penyusutan aset tetap Depreciation of fixed assets
(Catatan 11b) 210.989.242 192.215.540 180.297.478 (Note 11b)
Biaya panen 153.543.117 186.568.971 184.789.076 Harvesting costs
Amortisasi tanaman menghasilkan Amortization of mature oil
(Catatan 11a) 153.075.500 152.921.938 152.828.912 palm plantation (Note 11a)
Biaya amortisasi aset hak guna Amortization of right of use assets
(Catatan 12) 6.656.965 1.824.180 - (Note 12)
Biaya produksi 7.176.862.467 7.995.388.105 6.951.579.822 Cost of production
Ditambah: Minyak kelapa sawit, inti Add: Crude palm oil, palm kernel and,
sawit dan minyak inti sawit crude palm kernel oil
di awal tahun 631.401.138 492.390.379 454.001.635 at the beginning of the year
Ditambah: Pembelian minyak kelapa Add: Purchase of crude palm oil,
sawit, inti sawit crude palm kernel oil, palm kernel
inti sawit dan minyak inti sawit 43.126.912 47.978.539 22.598.719 and crude palm kernel oil
Dikurangi: Minyak kelapa sawit, inti Less: Crude palm oil, palm kernel,
sawit, dan minyak inti sawit and crude palm kernel oil
di akhir tahun (609.350.408) (631.401.138) (492.390.379) at the end of the year
Total 7.242.040.109 7.904.355.885 6.935.789.797 Total
Pada tahun yang berakhir 31 Desember 2024, 2023 During the years ended December 31, 2024, 2023
dan 2022, pembelian Kelompok Usaha kepada and 2022, the Group’s purchase to vendors that
pemasok yang melebihi 10% dari jumlah beban exceed 10% of total cost of sales were as follows:
pokok penjualan adalah sebagai berikut:
Untuk tahun yang Berakhir pada Tanggal 31 Desember/
For the year Ended December 31,
2024 2023 2022 2024 2023 2022
Pihak Ketiga: Third Party:
PT Multi Usaha Abadi 1.019.930.204 1.100.636.336 883.379.801 14,08% 13,92% 12,73% PT Multi Usaha Abadi
132
Page 448
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
30. BEBAN/PENDAPATAN 30. EXPENSES/INCOME
Beban/pendapatan untuk tahun yang berakhir pada Expenses/income for the years ended
tanggal 31 Desember 2024, 2023, dan 2022 adalah December 31, 2024, 2023, and 2022 were as
sebagai berikut: follows:
Untuk tahun yang berakhir pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Beban penjualan Selling expenses
Pajak ekspor dan cukai 898.914.514 855.367.334 1.053.952.639 Export tax and levy
Klaim kualitas - 10.865 883.033 Quality claim
Total 898.914.514 855.378.199 1.054.835.672 Total
Beban umum dan administrasi General and administrative expenses
Gaji, upah, dan kompensasi karyawan 287.250.284 287.381.200 353.889.348 Salaries, wages, and bonus
Asuransi dan perizinan 165.067.903 22.583.288 25.135.375 Insurance and permits
Sewa 160.959.129 120.949.648 102.750.794 Rent
Imbalan kerja (Catatan 24) 55.730.655 69.969.869 (72.595.719) Employee benefits (Note 24)
Pajak bangunan, kendaraan Property and
dan lainnya 48.071.824 39.996.056 48.063.710 vehicle tax and others
Pemeliharaan 38.060.487 39.951.741 25.573.857 Maintenance
Penyusutan (Catatan 11b) 38.931.165 35.518.906 21.495.152 Depreciation (Note 11b)
Jasa profesional 20.596.637 31.210.290 89.653.782 Professional fees
Tanggung jawab sosial Perseroan 23.820.977 28.667.124 31.625.199 Corporate social responsibility
Depresiasi aset hak guna Depreciation of right of use assets
(Catatan 12) 18.221.737 16.003.383 2.656.818 (Note 12)
Perjalanan dinas 16.992.433 20.697.248 17.071.618 Business travel
Telepon, air, dan listrik 13.461.047 12.849.822 8.699.362 Telephone, water, and electricity
Pelatihan dan rekrutmen 9.707.918 14.745.015 11.856.023 Training and recruitment
Kantor 8.860.033 18.625.171 11.361.863 Office
Sumbangan dan perayaan 8.273.759 12.770.151 19.023.391 Donations and ceremonies
Keamanan 5.127.276 16.087.061 14.343.054 Security
Amortisasi aset tak berwujud Amortization of intangible assets
(Catatan 13) 2.690.756 3.445.842 3.748.735 (Note 13)
Denda Pajak 168.336 3.385.425 16.018.001 Tax Penalty
Jasa Manajemen - 19.200.000 19.200.000 Management service
Lain-lain (jumlah masing-masing Others (individually
kurang dari Rp2.000.000) 24.334.205 22.036.094 18.412.187 each below Rp2,000,000)
Total 946.326.561 836.073.334 767.982.550 Total
133
Page 449
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
30. BEBAN/PENDAPATAN (lanjutan) 30. EXPENSES/INCOME (continued)
Beban/pendapatan untuk tahun yang berakhir pada Expenses/income for the years ended
tanggal 31 Desember 2024, 2023, dan 2022 adalah December 31, 2024, 2023, and 2022 were as
sebagai berikut: (lanjutan) follows: (continued)
Untuk tahun yang berakhir pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Pendapatan lain-lain, neto Other income, net
Pembalikan/(penyisihan) atas Reversal/(allowance) for
penurunan declining in
nilai persediaan (Catatan 7) 65.408.808 (62.386.310) (6.184.783) value of inventories (Note 7)
Penjualan cangkang, fiber, Sales of nutshell, fibre,
dan bungkil 54.782.817 59.272.897 48.931.402 and palm oil cake
Pembalikan/(penyisihan) atas Reversal/(Allowance)
penurunan nilai for declining in value of
piutang plasma (Catatan 15) 9.518.926 (37.274.799) - plasma receivables (Note 15)
Bunga obligasi (Catatan 23) - - 387.431.783 Interest of bonds (Note 23)
Selisih timbang (1.197.494) (440.796) (4.456.642) Weight difference
Penyisihan atas penurunan nilai Allowance for impairment of
piutang usaha - pihak ketiga trade receivables - third parties
(Catatan 5) (1.838.828) - - trade receivables (Note 5)
(Rugi)/laba selisih kurs, neto (56.711.952) 18.922.360 (260.723.600) Foreign exchange (losses)/gains, net
Pendapatan lainnya, neto 57.060.918 67.117.398 115.459.143 Other income, net
Total 127.023.195 45.210.750 280.457.303 Total
31. PENDAPATAN/BEBAN KEUANGAN 31. FINANCE INCOME/COSTS
Pendapatan/beban keuangan untuk tahun yang Finance income/costs for the years ended
berakhir pada tanggal 31 Desember 2024, 2023 dan December 31, 2024, 2023 and 2022 were as
2022 adalah sebagai berikut: follows:
Untuk tahun yang berakhir
pada tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Pendapatan keuangan Finance income
Pendapatan bunga dari Interest income from
pihak berelasi 56.677.059 - - related parties
Amortisasi nilai wajar atas Amortization from fair value of
utang lain-lain (Catatan 17) - 52.514.588 - Other payables (Note 17)
Pendapatan bunga bank 51.933.605 35.408.909 17.534.407 Interest income from bank
Total 108.610.664 87.923.497 17.534.407 Total
Beban keuangan Finance costs
Bunga pinjaman bank 570.218.647 482.541.906 383.224.386 Bank loan interest
Biaya amortisasi nilai wajar Amortization cost of fair value
utang lain-lain (Catatan 17) 14.342.982 38.171.606 - other payables (Note 17)
Bunga sewa pembiayaan 13.522.176 5.911.041 1.154.275 Finance lease interest
Biaya administrasi bank 9.291.525 4.003.728 2.677.738 Administration fee for bank
Biaya provisi bank 3.804.981 16.184.892 6.722.763 Provision fee for bank
Bunga obligasi - 115.645.571 206.988.664 Bond interest
Biaya provisi obligasi - 16.272.894 40.584.939 Provision fee for bond
Total 611.180.311 678.731.638 641.352.765 Total
134
Page 450
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
32. LABA PER SAHAM 32. EARNINGS PER SHARE
Laba per saham dihitung dengan membagi laba Earnings per share is computed by dividing profit
tahun berjalan yang dapat diatribusikan kepada for the year attributable to the owners of the parent
pemilik entitas induk dengan rata-rata tertimbang entity by the weighted average number of shares
jumlah saham biasa yang beredar pada tahun outstanding during the year.
bersangkutan.
Rincian perhitungan laba per saham dasar adalah The details of earnings per share computation are
sebagai berikut: as follows:
Untuk tahun yang berakhir pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Laba tahun berjalan yang Profit for the year
dapat diatribusikan kepada attributable to the equity
pemilik entitas induk 819.533.675 512.255.637 1.837.375.468 holders of the parent company
Rata-rata tertimbang jumlah saham biasa Weighted average number of ordinary
Biasa untuk menentukan laba neto shares for basic earnings
per saham (lembar saham) 9.525.000.000 9.525.000.000 9.525.000.000 per share (number of shares)
Laba tahun berjalan per saham Basic earnings per share
dasar (angka penuh) 86,04 53,78 192,90 for the year (full amounts)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI TRANSACTIONS
Dalam kegiatan usaha normal, Kelompok Usaha In its regular conduct of business, the Group enters
mengadakan transaksi penjualan, pembelian, dan into transactions with related parties involving sales,
transaksi keuangan lainnya dengan pihak berelasi, purchases, and other financial transactions under
yang dilakukan dengan syarat dan kondisi yang terms and conditions agreed by those parties.The
disepakati oleh para pihak. Saldo dan transaksi significant balances and transactions with related
yang signifikan dengan pihak-pihak berelasi adalah parties are as follows:
sebagai berikut:
a. Piutang usaha, lain-lain, aset tidak lancar a. Trade receivables, other receivables, other
lainnya dan pinjaman kepada pihak berelasi non-current asset and loan to related parties
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Piutang usaha - lancar Trade receivables - current
- dalam Rupiah - in Rupiah
Pihak berelasi lainnya Other related parties
PT Citra Borneo Indah 418.540.355 328.492.878 261.794.619 PT Citra Borneo Indah
PT Citra Borneo Global Feeds 55.266.578 - - PT Citra Borneo Global Feeds
Piutang usaha - lancar Trade receivables - current
- dalam Dolar AS - in US Dollar
Pihak berelasi lainnya Other related parties
Borneo Agri Resources Borneo Agri Resources
International Pte. Ltd. 7.179.321 289.016.813 182.026.846 International Pte. Ltd.
Total 480.986.254 617.509.691 443.821.465 Total
135
Page 451
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
a. Piutang usaha, lain-lain, aset tidak lancar a. Trade receivables, other receivables, other
lainnya dan pinjaman kepada pihak berelasi non-current asset and loan to related parties
(lanjutan) (continued)
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Piutang lain-lain - lancar Other receivables - current
- dalam Rupiah - in Rupiah
Entitas yang memiliki pengaruh Entity which has significant
signifikan terhadap Kelompok Usaha influence to the Group
PT Citra Borneo Indah 418.919.074 205.979.615 172.961.333 PT Citra Borneo Indah
Entitas sepengendali Entities under common control
PT Surya Borneo Industri 78.474.923 48.325.243 28.792.747 PT Surya Borneo Industri
Pihak berelasi lainnya Other related parties
PT Sepalar Yasa Kartika 35.429.796 21.593.587 3.745.744 PT Sepalar Yasa Kartika
PT Borneo Sawit Gemilang 30.062.652 18.908.348 2.295.972 PT Borneo Sawit Gemilang
PT Natai Sawit Perkasa 3.840.078 3.817.310 3.513.475 PT Natai Sawit Perkasa
PT Sulung Ranch 3.418.676 588.960 7.380.992 PT Sulung Ranch
PT Pesona Citra Propertindo 2.528.156 330.531 219.044 PT Pesona Citra Propertindo
PT BPR Lingga Sejahtera 1.070.816 1.717.151 - PT BPR Lingga Sejahtera
PT Citra Borneo Energi 100.000 - - PT Citra Borneo Energi
PT Mandiri Indah Lestari 5.524 - - PT Mandiri Indah Lestari
PT Pelayaran Lingga Marintama 36 9.121 30.989 PT Pelayaran Lingga Marintama
Total 573.849.731 283.923.652 251.958.578 Total
Uang muka Advances
Pihak berelasi Related parties
PT Borneo Sawit Gemilang 28.303.530 - - PT Borneo Sawit Gemilang
PT Surya Borneo Industri - 68.871.190 15.222.059 PT Surya Borneo Industri
Total 28.303.530 68.871.190 15.222.059 Total
Pinjaman kepada Loan to related parties
pihak berelasi - lancar - current
- dalam Rupiah - in Rupiah
Entitas yang memiliki pengaruh
signifikan terhadap Entity which has significant
Kelompok Usaha influence to the Group
PT Citra Borneo Indah 51.190.924 294.626.789 - PT Citra Borneo Indah
Entitas sepengendali Entities under common control
PT Surya Borneo Industri - 180.996.773 285.451.862 PT Surya Borneo Industri
Total 51.190.924 475.623.562 285.451.862 Total
Aset tidak lancar lainnya Other non-current assets
Deposit sewa Gedung (Catatan 16) Building rental deposits (Note 16)
PT Pesona Citra Propertindo 7.577.280 7.577.280 7.577.280 PT Pesona Citra Propertindo
Uang muka sewa gedung kantor Advances for rental of office building
- dalam Rupiah (Catatan 16) - in Rupiah (Note 16)
PT Pesona Citra Propertindo - - 40.982.771 PT Pesona Citra Propertindo
Uang muka pembelian aset tetap Advances for purchasing of fixed assets -
PT Pesona Citra Propertindo - - 1.625.000 PT Pesona Citra Propertindo
Total 7.577.280 7.577.280 50.185.051 Total
Pinjaman - tidak-lancar - dalam Rupiah Loans - non-current - in Rupiah
Entitas yang memiliki pengaruh Entity which has significant
signifikan terhadap Kelompok Usaha influence to Group
PT Citra Borneo Indah - 219.473.951 160.319.303 PT Citra Borneo Indah
136
Page 452
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
a. Piutang usaha, lain-lain, aset tidak lancar a. Trade receivables, other receivables, other
lainnya dan pinjaman kepada pihak berelasi non-current asset and loan to related parties
(lanjutan) (continued)
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Jumlah piutang usaha, lain-lain, Trade receivables, other receivables,
pinjaman, uang muka loan to, advance
dan aset tidak lancar and other non-current
lainnya - pihak berelasi` 1.141.817.719 1.672.979.325 1.206.958.318 assets - related parties
Jumlah aset 11.764.842.337 11.810.444.633 11.136.909.800 Total assets
Sebagai persentase
terhadap jumlah aset 9,70% 14,16% 10,84% As percentage to total assets
Piutang lain-lain - pihak berelasi merupakan jasa Other receivables - related parties represents
asistensi dan pemberian material, piutang bunga material and assistance services, interest
dan pinjaman modal kerja tanpa bunga yang receivable and working capital loans provided
diberikan oleh Kelompok Usaha kepada pihak- by the Group to its related parties.
pihak berelasi.
Pinjaman Perseroan kepada CBI The Company’s Loan to CBI
Pada tanggal 15 April 2019, Perseroan, CBI, On April 15, 2019, the Company, CBI, and
dan CBUT melakukan perjanjian surat utang CBUT, entered into a convertible loan
yang dapat dikonversi, dimana pinjaman dan agreement, whereby it allows the Company
piutang Perseroan akan dikonversi dengan loan and receivables which will be converted to
Saham CBUT yang saat ini dimiliki oleh CBI. share ownership of CBUT which is currently
owned by CBI.
Perseroan memiliki hak namun tidak The Company has the right but is not obliged to
berkewajiban untuk meminta CBI untuk request CBI to settle the amount owed to the
melakukan pembayaran jumlah terutang Company by exchanging debt securities into
secara penuh kepada Perseroan dengan CBUT shares owned by CBI. This exchange is
menukarkan surat utang menjadi saham CBUT effective after the following effective terms of the
milik CBI. Pertukaran tersebut berlaku efektif agreement:
setelah syarat syarat efektif perjanjian sebagai
berikut:
1. Seluruh persetujuan dari Rapat umum 1. Approval from Shareholders General
pemegang saham dan atau Dewan Meetings and or Commisioners of the
Komisaris dari Perseroan dan CBI. Company and CBI.
2. Persetujuan dari BNI. 2. Approval from BNI.
3. Pendapat kewajaran atas transaksi. 3. Fairness opinion on the transactions.
4. Pendapat kewajaran atas indenture. 4. Fairness opinion on the indentures.
137
Page 453
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
a. Piutang usaha, lain-lain, aset tidak lancar a. Trade receivables, other receivables, other
lainnya dan pinjaman kepada pihak berelasi non-current asset and loan to related parties
(lanjutan) (continued)
Pinjaman Perseroan kepada CBI (lanjutan) The Company’s Loan to CBI (continued)
Berdasarkan Perjanjian Akta Notaris No. 74 Based on the Notarial Deed No. 74 Notary of
Notaris Dr. Tintin Surtini, S.H., MH., Mkn. pada Dr. Tintin Surtini, S.H., MH., MKn. Dated
tanggal 29 Desember 2020, Perseroan December 29, 2020, the Company acquired
mengakuisisi 13% saham CBUT, dengan total 13% share ownership in CBUT with acquisition
harga akuisisi sebesar Rp600.000.000. price of Rp600,000,000. The Company
Perseroan mengakuisisi saham CBUT melalui acquired shares ownership in CBUT through
mekanisme konversi pinjaman CBI dengan conversion of CBI’s loan to the Company
saham CBI pada pada CBUT. CBUT bergerak become the Company’s share ownership in
di bidang pengolahan minyak kelapa sawit. CBUT. CBUT are engaged in processing of
Nilai akuisisi saham didasarkan pada nilai wajar palm oil. The acquisition value was based on
yang dihitung dalam Laporan Jasa Penilai the fair value as calculated in the Report of
Publik. Public Valuer.
Pinjaman tersebut dikenai bunga sebesar The loans are subject to interest at the rate of
9,25% (2023 dan 2022: 9,25%) dan 9.25% (2023 and 2022: 9.25%) per annum and
disesuaikan dengan suku bunga pasar sampai has been adjusted based on market rate up
dengan tanggal efektif. until the effective date.
Berdasarkan Surat Penukaran Utang CBI Based on CBI's Debt Exchange Letter to the
kepada Perseroan tertanggal 15 Maret 2023, Company dated March 15, 2023, CBI has
CBI telah mengkonfirmasi bahwa penyelesaian confirmed that the settlement of CBI’s loan and
pinjaman dan piutang CBI kepada Perseroan receivables to the Company will be carried out
akan dilakukan dengan cara menukarkan by exchanging it with CBU shares owned by
dengan saham CBU yang dimiliki oleh CBI dan CBI and will be carried out in 2023.
akan dilakukan di tahun 2023.
Dibawah ini adalah beberapa syarat penukaran Below are the requirement for the share
saham: exchange:
a. Keputusan Rapat Umum Pemegang a. The decision of the Shareholders General
Saham Perseroan menyetujui antara lain i) Meetings of the Company agreed to i) the
pengalihan saham penukaran ii) shares diversion ii) waive the right of issuer
pengesampingan hak penerbit dan hak and the right of other shareholders to be
para pemegang saham Perseroan lainnya offered in advance
untuk ditawarkan lebih dahulu
b. Keputusan Dewan Komisaris dan b. Decision from board of commisioners and
Keputusan Rapat Umum Pemegang Resolution of Shareholders General
Saham Penerbit yang menyetujui Meetings which agreed to diversify the
pengalihan saham penukaran convertible shares
c. Penilaian Saham Penukaran c. Valuation of convertible shares
d. Pendapat kewajaran d. Fairness opinion
e. Mendapatkan semua persetujuan yang e. Obtain all approval and licensing
diperlukan dan perijinan
Pada tanggal 19 Desember 2023, Perseroan On December 19, 2023, the Company has
telah melakukan konversi atas pinjaman converted its loan to CBI amounted to
sebesar Rp3.451.309.583 menjadi kepemilikan Rp3,451,309,583 become share ownership in
saham pada CBUT. CBUT.
138
Page 454
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
a. Piutang usaha, lain-lain, aset tidak lancar a. Trade receivables, other receivables, other
lainnya dan pinjaman kepada pihak berelasi non-current asset and loan to related
(lanjutan) parties (continued)
Pinjaman Perseroan kepada CBI (lanjutan) The Company’s Loan to CBI (continued)
Pada tanggal 31 Desember 2024, 2023, dan As of December 31, 2024, 2023, dan 2022, the
2022, saldo pinjaman Perseroan adalah outstanding balance of the Company’s loan
sebesar RpNihil, Rp219.473.951, dan was amounting to RpNil, Rp219,473,951, and
Rp160.319.303. Rp160,319,303, respectively.
Pinjaman CBUT kepada CBI CBUT’s Loan to CBI
Berdasarkan Perjanjian Pinjaman tanggal Based on a Loan Agreement dated January 2,
2 Januari 2023 yang kemudian diubah 2023, which was then amended by Loan
dengan Perubahan Perjanjian Pinjaman Agreement Amendment dated December 23,
tanggal 23 Desember 2023, CBUT memberikan 2023, CBUT provided loan to PT Citra Borneo
pinjaman kepada PT Citra Borneo Indah, Indah, a shareholder of the Company, with a
pemegang saham Perseroan, dengan batas maximum loan limit of Rp400,000,000 for
maksimum pinjaman sebesar Rp400.000.000 operational activities purposes. This loan bears
untuk tujuan kegiatan operasional. Pinjaman interest at the rate 9.5% per annum with term of
tersebut dikenakan bunga sebesar 9,5% per credit of 1 (one) year and can be extended.
tahun dengan jangka waktu selama 1 (satu)
tahun dan dapat diperpanjang.
Pinjaman CBUT kepada SBI CBUT’s Loan to SBI
Berdasarkan Perjanjian Pinjaman tanggal Based on a Loan Agreement dated October 3,
3 Oktober 2022 yang kemudian diubah dengan 2022 which was then amended by Loan
Perubahan Perjanjian Pinjaman tanggal Agreement Amendment dated September 22,
22 September 2023, CBUT memberikan 2023, CBUT provided loan to SBI, a related
pinjaman kepada SBI, pihak berelasi, dengan party, with a maximum loan limit of
batas maksimum pinjaman sebesar Rp200,000,000 for operational activities
Rp200.000.000 untuk tujuan kegiatan purposes. This loan bears interest rate at 9.5%
operasional. Pinjaman tersebut dikenakan per annum with term of credit of 1 (one) year
bunga sebesar 9,5% per tahun dengan and can be extended.
jangka waktu selama 1 (satu) tahun dan dapat
diperpanjang.
Pada tanggal 31 Desember 2024, 2023, dan As of December 31, 2024, 2023, and 2022, the
2022 Manajemen Kelompok Usaha meyakini Group’s management believes that the entire
bahwa pinjaman kepada CBI dan SBI dapat loan to CBI and SBI are collectible and there is
tertagih seluruhnya dan tidak ada penurunan no impairment in value on that loan.
nilai atas saldo pinjaman tersebut.
Saldo piutang lain-lain dan pinjaman pada akhir Outstanding balances of other receivables and
tahun tidak memiliki jaminan. loan at the end of year are unsecured.
Untuk tahun yang berakhir pada tanggal For the years ended December 31, 2024,
31 Desember 2024, 2023, dan 2022, tidak 2023, and 2022, there is no impairment of other
terdapat penurunan nilai piutang lain-lain dan receivables and loan - related parties. This
pinjaman - pihak berelasi. Penilaian ini assessment is undertaken at the end of the
dilakukan setiap akhir periode pelaporan reporting periods through examining the
dengan memeriksa posisi keuangan pihak financial position of these related parties and
berelasi dan pasar dimana pihak berelasi the market in which the related parties operate.
beroperasi.
139
Page 455
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
a. Piutang usaha, lain-lain, aset tidak lancar a. Trade receivables, other receivables, other
lainnya dan pinjaman kepada pihak berelasi non-current asset and loan to related parties
(lanjutan) (continued)
Uang muka sewa gedung kantor Advances for rental of office building
Pada tanggal 30 September 2021, Kelompok On September 30, 2021, the Group has signed
usaha menandatangani perjanjian sewa an agreement on rental of office building for
menyewa gedung kantor untuk keperluan operational purposes with PT Pesona Citra
operasional kantor dengan PT Pesona Citra Propertindo. In 2022, the Group should paid
Propertindo. Pada tahun 2022, Kelompok usaha the advances of rental of office building
diminta untuk membayar uang muka sewa amounting Rp52,877,287. The Group started
gedung sebesar Rp52.877.287. Kelompok usaha to use the office building on February 2023 and
mulai menggunakan gedung kantor tersebut the rental period will ended on February 2026.
pada Februari 2023 dan masa sewa akan
berakhir pada Februari 2026.
Biaya penelitian dan pemeliharaan kepada CBI Research and maintenance expense with CBI
Pada tahun 2022, Kelompok usaha In 2022, the Group has signed an agreement
menandatangani perjanjian kerjasama on research and maintenance services at
penggunaan jasa analis di Laboratorium Sulung Sulung Research Station with PT Citra Borneo
Research Station dengan PT Citra Borneo Indah. Indah. The services period will ended on
Perjanjian tersebut berakhir pada tanggal December 31, 2022. For the services, the
31 Desember 2022. Atas jasa tersebut, Kelompok Group should paid the fees amounted to
usaha diwajibkan untuk membayar sebesar Rp124,606,283 per annum. On January 24,
Rp124.606.283 per tahun. Pada tanggal 2023, the agreement has been extended until
24 Januari 2023, perjanjian tersebut telah December 31, 2023. On January 2023, the
diperpanjang sampai dengan tanggal Group submitted a letter requesting the
31 Desember 2023. Pada bulan Januari 2023, suspension of the implementation of research
Kelompok usaha menyampaikan surat services so that until December 31, 2023 there
permohonan penangguhan pelaksanaan jasa were no research services provided by CBI.
penelitian sehingga sampai dengan 31 Desember
2023 tidak terdapat jasa penelitian yang diberikan
oleh CBI.
Jasa manajemen dengan CBI Management fee with CBI
Berdasarkan Perjanjian Kerjasama Jasa Based on a Cooperation Agreement of
Manajemen tanggal 2 Januari 2023 dengan Management Services dated January 2, 2023,
PT Citra Borneo Indah, pemegang saham entered into with PT Citra Borneo Indah, a
Perusahaan, Perusahaan menunjuk PT Citra shareholder of the Company, the Company
Borneo Indah, pemegang saham Perusahaan, assigned PT Citra Borneo Indah, a shareholder
untuk melaksanakan jasa manajemen berupa jasa of the Company, to provide management
akuntansi dan pajak, penganggaran, informasi services in the form of accounting and tax,
teknologi, internal audit, sumber daya manusia, budgeting, information and technology, internal
perizinan, hukum, keberlangsungan usaha, dan audit, human resource, permit, legal,
riset dan pengembangan. Perusahaan diwajibkan sustainability and research and development
untukmembayar jasa manajemen sebesar services. The Company is required to pay
Rp19.200 per tahun. Perjanjian tersebut berlaku management fee amounting to Rp19,200 per
selama 1 (satu) tahun sejak ditandatanganinya year. The term of agreement is valid for 1
perjanjian. (one) year since the date of this agreement
signed.
140
Page 456
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
b. Utang - pihak berelasi b. Accounts payable - related parties
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Utang usaha - jangka pendek Trade payables - current
Entitas yang memiliki pengaruh Entity which has significant
signifikan terhadap Kelompok Usaha influence to the Group
PT Citra Borneo Indah 28.163.473 23.300.912 24.979.678 PT Citra Borneo Indah
Pihak berelasi lainnya Other related parties
PT Sepalar Yasa Kartika 34.298.725 24.723.290 18.456.725 PT Sepalar Yasa Kartika
PT Natai Sawit Perkasa 28.228.149 8.943.828 9.304.623 PT Natai Sawit Perkasa
PT Borneo Sawit Gemilang 16.151.014 15.694.200 13.355.209 PT Borneo Sawit Gemilang
PT Pelayaran Lingga Marintama 5.012.147 9.831.498 10.932.613 PT Pelayaran Lingga Marintama
PT Surya Borneo Industri 2.038.510 1.977.635 6.806.978 PT Surya Borneo Industri
PT Pelayaran Senggora 15.510 15.510 15.510 PT Pelayaran Senggora
PT Pesona Citra Propertindo - - - PT Pesona Citra Propertindo
Total utang usaha
- pihak berelasi 113.907.528 84.486.873 83.851.336 Total trade payables - related parties
Utang lain-lain - jangka pendek Other payables - current
Entitas yang memiliki pengaruh Entity which has significant
signifikan terhadap Kelompok Usaha influence to the Group
PT Citra Borneo Indah 7.261.109 3.844.569 24.659 PT Citra Borneo Indah
Entitas sepengendali Entities under common control
PT Sulung Ranch 12.399.511 7.953.861 2.462.201 PT Sulung Ranch
PT Pesona Citra Propertindo 9.538.981 15.804.910 4.217.839 PT Pesona Citra Propertindo
PT Sepalar Yasa Kartika 7.069.975 94.294 - PT Sepalar Yasa Kartika
PT Surya Borneo Industri 3.097.834 5.240.089 2.761.040 PT Surya Borneo Industri
PT Pelayaran Lingga Marintama 3.088.957 843.814 1.073.234 PT Pelayaran Lingga Marintama
PT Natai Sawit Perkasa 1.018.685 248.935 4.365 PT Natai Sawit Perkasa
PT Borneo Sawit Gemilang 962.090 133.572 - PT Borneo Sawit Gemilang
PT Putra Borneo Agro Lestari 64.545 64.546 64.546 PT Putra Borneo Agro Lestari
PT Pelayaran Senggora - 3.316.025 2.822.254 PT Pelayaran Senggora
Total utang lain-lain
- pihak berelasi 44.501.687 37.544.615 13.430.138 Total other payables - related parties
Liabilitas kontrak Contract Liabilities
Borneo Agri Resources Borneo Agri Resources
International Pte. Ltd. 88.891.000 - - International Pte. Ltd.
PT Citra Borneo Indah 6.000.000 - - PT Citra Borneo Indah
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera 1.000.000 2.000.000 - Lingga Sejahtera
95.891.000 2.000.000 -
Total 254.300.215 124.031.488 97.281.474 Total
Total liabilitas 8.873.484.995 9.820.482.573 9.092.405.909 Total liabilities
Sebagai persentase terhadap
total liabilitas 2,86% 1,26% 1,07% As percentage to total liabilities
141
Page 457
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
b. Utang - pihak berelasi (lanjutan) b. Accounts payable - related parties
(continued)
Utang lain-lain - pihak berelasi terutama Other payables - related parties mainly
merupakan dana talangan dan utang atas jasa represent non-interest bearing advances and
yang diberikan tanpa bunga yang diterima oleh payable from services rendered obtained by the
Kelompok Usaha dari pihak-pihak berelasi. Group from these related parties.
Saldo utang lain-lain - pihak berelasi pada akhir Outstanding balances of other payables -
tahun tidak memiliki jaminan. related parties at year-end are unsecured.
c. Penjualan, pembelian, pendapatan, dan c. Sales, purchase, income, and operating
beban usaha dari pihak berelasi expense from related parties
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Pendapatan dari kontrak Revenue from contract
dengan pelanggan with customers
Entitas yang memiliki pengaruh signifikan Entity which has significant
terhadap Kelompok Usaha influence to the Group
PT Citra Borneo Indah 154.851.260 103.627.341 228.084.300 PT Citra Borneo Indah
Pihak berelasi lainnya Entities under common control
Borneo Agri - Resources Borneo Agri - Recources
International Pte. Ltd. 6.305.994.337 4.408.072.992 3.317.828.119 International Pte. Ltd.
6.460.845.597 4.511.700.333 3.545.912.419
Total pendapatan dari Total revenue from contracts
kontrak dengan pelanggan with customers
(Catatan 28) 10.521.650.695 10.703.411.845 11.240.219.016 (Note 28)
Sebagai persentase terhadap As percentage to
jumlah pendapatan dari kontrak total revenue from contract
dengan pelanggan 61,41% 42,15% 31,55% with customers
Penjualan Non Komoditas Sales Non-Commodity
Pihak berelasi lainnya Entity which has significant
PT Surya Borneo Industri 21.067.905 21.361.296 13.653.516 PT Surya Borneo Indah
Total pendapatan lain-lain
(Catatan 30) 127.023.184 45.210.750 280.457.303 Total other income (Note 30)
Sebagai persentase terhadap As percentage to
dengan pelanggan 16,59% 47,25% 4,87% with customers
Pendapatan sewa Rental income
Pihak berelasi lainnya Entities under common control
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera. 2.520.000 5.040.000 1.254.000 Lingga Sejahtera.
Total pendapatan lain-lain
(Catatan 30) 127.023.184 45.210.750 280.457.303 Total other income (Note 30)
Sebagai persentase terhadap As percentage to
total pendapatan lain-lain, neto 1,98% 11,15% 0,45% total other income, net
142
Page 458
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
c. Penjualan, pembelian, pendapatan, dan c. Sales, purchase, income, and operating
beban usaha dari pihak berelasi (lanjutan) expense from related parties (continued)
Untuk tahun yang berakhir pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Pendapatan keuangan Finance income
Entitas yang memiliki pengaruh
signifikan terhadap Entity which has significant
Kelompok Usaha influence to the Group
PT Citra Borneo Indah 38.069.006 - - PT Citra Borneo Indah
Pihak berelasi lainnya Other related parties
PT Surya Borneo Industri 18.608.053 - - PT Surya Borneo Industri
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera 48.223.179 18.498.814 1.371.027 Lingga Sejahtera
104.900.238 18.498.814 1.371.027
Total pendapatan keuangan
(Catatan 31) 108.610.664 87.923.497 17.534.407 Total finance income (Note 31)
Sebagai persentase terhadap As percentage to
total pendapatan lain-lain, neto 96,58% 21,04% 7,81% total other income, net
Pembelian Komoditas Purchase Commodity
Entitas yang memiliki pengaruh Entity which has significant
signifikan terhadap Kelompok Usaha influence to the Group
PT Citra Borneo Indah 442.867.399 516.709.532 22.105.125 PT Citra Borneo Indah
Pihak berelasi lainnya Entities under common control
PT Sepalar Yasa Kartika 136.715.202 114.046.748 88.583.116 PT Sepalar Yasa Kartika
PT Borneo Sawit Gemilang 72.646.666 81.419.725 59.563.685 PT Borneo Sawit Gemilang
PT Natai Sawit Perkasa 53.307.836 53.344.350 61.164.598 PT Natai Sawit Perkasa
705.537.103 765.520.355 231.416.524
Total beban pokok penjualan Total cost of sales
(Catatan 29) 7.242.040.109 7.904.355.885 6.935.789.797 (Note 29)
Sebagai persentase terhadap As percentage to
jumlah beban pokok total cost
penjualan 9,74% 9,68% 3,34% of sales
Pembelian Non Komoditas Purchase Non-commodity
Pihak berelasi lainnya Entities under common control
PT Sepalar Yasa Kartika 206.573 332.005 - PT Sepalar Yasa Kartika
PT Borneo Sawit Gemilang 179.906 42.555 - PT Borneo Sawit Gemilang
386.478 374.561 -
143
Page 459
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
c. Penjualan, pembelian, pendapatan c. Sales, purchase, finance income and
keuangan dan beban usaha dari pihak operating expense from related parties
berelasi (lanjutan) (continued)
Untuk tahun yang berakhir pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Beban transportasi Transportation expense
Pihak berelasi lainnya Entities under common control
PT Pelayaran Lingga Marintama 1.200.329 5.269.989 12.979.759 PT Pelayaran Lingga Marintama
PT Pelayaran Senggora 3.412.324 14.761.139 8.125.911 PT Pelayaran Senggora
4.612.653 20.031.128 21.105.670
Total beban pokok penjualan Total cost of sales
(Catatan 29) 7.242.040.109 7.904.355.885 6.935.789.797 (Note 29)
Sebagai persentase terhadap As percentage to
total beban penjualan 0,06% 0,25% 0,30% total selling expense
Biaya penelitian dan pemeliharaan Research and maintenance expense
Entitas yang memiliki pengaruh
signifikan terhadap Entity which has significant
Kelompok Usaha influence to the Group
PT Citra Borneo Indah 72.434.250 24.628.718 112.418.483 PT Citra Borneo Indah
Total beban umum dan Total general and administrative
administrasi (Catatan 30) 946.326.561 836.073.334 767.982.550 expenses (Note 30)
Sebagai persentase terhadap
Total beban umum As percentage to total general
dan administrasi 7,65% 2,95% 14,64% and administrative expense
Biaya Sewa Rental Expense
Pihak berelasi lainnya Other related parties
PT Pesona Citra Propertindo 1.385.350 613.848 - PT Pesona Citra Propertindo
Total beban umum dan Total general and administrative
administrasi (Catatan 30) 946.326.561 836.073.334 767.982.550 expenses (Note 30)
Sebagai persentase terhadap
total beban umum As percentage to total general
dan administrasi 0,15% 0,07% 0,00% and administrative expense
Beban penanganan Handling expense
Pihak berelasi lainnya Other related parties
PT Surya Borneo Industri 678.851 157.589.937 934.450 PT Surya Borneo Industri
Total beban pokok penjualan Total cost of sales
(Catatan 29) 7.242.040.109 7.904.355.885 6.935.789.797 (Note 29)
Sebagai persentase terhadap As percentage to
jumlah beban pokok total cost
penjualan 0,01% 1,99% 0,01% of sales
Jasa Manajemen Managemeent Fee
Entitas yang memiliki pengaruh
signifikan terhadap Entity which has significant
Kelompok Usaha influence to the Group
PT Citra Borneo Indah - 19.200.000 19.200.000 PT Citra Borneo Indah
Total beban umum dan Total general and administrative
administrasi (Catatan 30) 946.326.561 836.073.334 767.982.550 expenses (Note 30)
Sebagai persentase terhadap
total beban umum dan As percentage to tota generall
administrasi 0,00% 2,30% 2,50% and administrative expense
144
Page 460
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
d. Rincian jenis transaksi dan sifat hubungan d. Nature of transactions and relationships
dengan pihak berelasi adalah sebagai with related parties, are as follows:
berikut:
Sifat hubungan
dengan pihak berelasi/
Nature of related Pihak berelasi/
No. parties Related parties Transaksi/Transactions
1. Entitas yang memiliki PT Citra Borneo Indah Penjualan komoditas, pinjaman, jasa research,
pengaruh signifikan (“CBI”) dan pendapatan keuangan/Sales of commodity,
terhadap Kelompok loan, research services, and finance income.
Usaha/Entity which has
significant influence to
the Group
Bapak Abdul Rasyid AS Sewa tanah/Land rental.
2. Pihak berelasi lainnya/ PT Bank Perkreditan Kas dan setara kas, deposito berjangka, dan
Other related parties Rakyat Lingga Sejahtera sewa/Cash and cash equivalents, time deposits,
(“BPRLS”) and rental
Borneo Agri Resources Penjualan komoditas/Sales of commodity
Industries Pte Ltd (“BARI”)
PT Borneo Sawit Gemilang Penjualan TBS dan dana talangan/Sales of FFB
(“BSG”) and payment on behalf of the related party
PT Mandiri Indah Lestari Penjamin/Corporate guarantor
(“MIL”)
PT Natai Sawit Perkasa Penjualan barang non komoditas dan jasa
(“NSP”) lainnya/Sales of non-commodity and other
service
PT Pelayaran Lingga Penjualan barang non komoditas dan
Marintama (“LM”) pengangkutan/Sales of non-commodity and
freight
PT Pelayaran Senggora Penjualan barang non komoditas/Sales of non-
(“PS”) commodity
PT Pesona Citra Pekerjaan konstruksi, uang jaminan, dan uang
Propertindo (“PCP”) muka sewa kantor/Construction work, security
deposit, and advance for office rental
PT Prima Sawit Borneo Jaminan/Corporate guarantor
(“PSB”)
PT Sepalar Yasa Kartika Penjualan barang komoditas/Sales of
(“SYK”) commodity
PT Sulung Ranch (“SR”) Penjualan barang non komoditas dan jasa lain-
lain/Sales of non-commodity and other service
PT Citra Borneo Global Penjualan komoditas/Sales of commodity
Feeds (“CBGF”)
PT Citra Borneo Energi Penjualan non komoditas/Sales of non-
(“CBE”) commodity
145
Page 461
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS
Tabel berikut menyajikan nilai tercatat instrumen The following table presents the carrying value of
keuangan konsolidasian yang dianggap mendekati consolidated financial instruments that are
nilai wajarnya pada tanggal 31 Desember 2024, considered close to their fair value at the date of
2023, dan 2022: December 31, 2024, 2023, and 2022:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Aset keuangan Financial assets
Pinjaman yang diberikan dan piutang Loans and receivables
Kas dan setara kas 1.180.282.037 1.237.290.419 1.806.836.518 Cash and cash equivalents
Piutang usaha Trade receivables
Pihak berelasi 480.986.254 617.509.691 443.821.465 Related parties
Pihak ketiga 27.472.904 43.034.252 414.432.549 Third parties
Piutang lain-lain Other receivables
Pihak berelasi 573.849.731 283.923.652 251.958.578 Related parties
Pihak ketiga 17.532.166 15.806.332 23.110.194 Third parties
Pinjaman kepada pihak berelasi 51.190.924 475.623.562 285.451.862 Loan to related parties
Aset lancar lainnya 643.767.663 888.190.872 - Other current assets
Piutang plasma Plasma receivables
setelah dikurangi dengan penyisihan after net off with allowance
penurunan nilai Rp27.755.873 for impairment Rp27,755,873
(2023: Rp37.274.799 (2023: Rp37,274,799
2022: RpNihil) 447.278.064 588.537.684 505.537.041 2022: RpNil)
Pinjaman jangka panjang kepada Long-term convertible
pihak berelasi yang dapat dikonversi - 219.473.951 160.319.303 loan to a related party
Total 3.422.359.743 4.369.390.415 3.891.467.510 Total
Liabilitas keuangan Financial liabilities
Utang dan pinjaman Loans and borrowings
Utang usaha Trade payables
Pihak ketiga 264.074.065 279.793.615 138.796.191 Third parties
Pihak berelasi 113.907.528 84.486.873 83.851.336 Related parties
Beban akrual 166.221.853 65.502.846 116.654.531 Accrued expenses
Utang lain-lain Other payables
Pihak ketiga 393.020.643 702.837.196 837.371.397 Third parties
Pihak berelasi 44.501.687 37.544.615 13.430.138 Related parties
Liabilitas imbalan kerja Short-term employee
karyawan jangka pendek 159.070.367 147.986.415 169.022.031 benefit liabilities
Utang bank jangka pendek 2.195.100.881 2.437.341.526 973.981.690 Short-term bank loan
Utang bank jangka panjang
jatuh tempo Current maturities of long-term
dalam satu tahun 989.173.991 897.754.076 856.786.228 bank loan
Utang bank jangka
panjang setelah dikurangi
bagian jatuh tempo Long-term bank loan -
dalam satu tahun 3.801.160.349 4.766.529.162 4.686.503.481 net of maturities
Utang obligasi - - 633.067.305 Bonds payable
Total 8.126.231.364 9.419.776.324 8.509.466.483 Total
Nilai wajar didefinisikan sebagai jumlah dimana Fair value is defined as the amount at which the
instrumen tersebut dapat dipertukarkan di dalam instrument could be exchanged in a current
transaksi kini antara pihak yang berkeinginan dan transaction between knowledgeable willing parties
memiliki pengetahuan yang memadai melalui suatu in an arm's length transaction, other than in a forced
transaksi yang wajar, selain di dalam penjualan or liquidation sale. Fair values are obtained from
terpaksa atau penjualan likuidasi. Nilai wajar quoted market prices and discounted cash flow
didapatkan dari kuotasi harga pasar dan model arus models.
kas diskonto.
146
Page 462
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS
(lanjutan) (continued)
Kelompok Usaha menggunakan hierarki berikut ini The Group uses the following hierarchy for
untuk menentukan dan mengungkapkan nilai wajar determining and disclosing the fair value of financial
instrumen keuangan: instruments:
Tingkat 1: Nilai wajar diukur berdasarkan Level 1: Fair values are measured based on
pada harga kuotasi (tidak quoted prices (unadjusted) in active
disesuaikan) dalam pasar aktif markets for identical assets or
untuk aset atau liabilitas sejenis. liabilities.
Tingkat 2: Nilai wajar diukur berdasarkan Level 2: Fair values are measured based on
teknik-teknik valuasi, yaitu untuk valuation techniques for which all
seluruh input yang diketahui baik inputs which have a significant
secara langsung ataupun tidak effect on the recorded fair values
langsung memiliki dampak are observable, either directly or
signifikan atas nilai wajar indirectly.
tercatat.
Tingkat 3: Nilai wajar diukur berdasarkan Level 3: Fair values are measured based on
teknik-teknik valuasi, yaitu untuk valuation techniques for which any
seluruh input yang tidak dapat inputs which have a significant
diketahui baik secara langsung effect on the recorded fair value that
ataupun tidak langsung memiliki are not based on observable
dampak signifikan atas nilai market data (unobservable inputs).
wajar tercatat.
Instrumen keuangan yang disajikan di dalam Financial instruments presented in the consolidated
laporan posisi keuangan konsolidasian dicatat statements of financial position are carried at fair
sebesar nilai wajar atau biaya perolehan value or amortized cost, otherwise, they are
diamortisasi, jika tidak, disajikan dalam jumlah presented at carrying values as either these are
tercatat apabila jumlah tersebut mendekati nilai reasonable approximation of fair values or their fair
wajarnya atau nilai wajarnya tidak dapat diukur values cannot be reliably measured.
secara andal.
Berikut ini adalah metode dan asumsi yang The following are the methods and assumptions to
digunakan dalam mengestimasi nilai wajar dari estimate the fair value of each class of the Group’s
setiap golongan instrumen keuangan Kelompok financial instruments:
Usaha:
1. Kas dan setara kas, piutang usaha - pihak 1. Cash and cash equivalents, trade receivables -
ketiga dan piutang lain-lain - pihak ketiga, dan third parties, other receivables - third parties,
pihak berelasi. and related parties.
Untuk aset keuangan yang akan jatuh tempo For financial assets that are due within
dalam waktu 12 bulan, nilai tercatat aset 12 months, the carrying values of the financial
keuangan tersebut dianggap telah assets approximate their fair values.
mencerminkan nilai wajar dari aset keuangan
tersebut.
2. Utang usaha, utang lain-lain, dan beban akrual. 2. Trade payables, other payables, and accrued
expenses.
3. Uang jaminan dicatat sebesar biaya historis 3. Guarantee deposits are carried at historical cost
karena nilai wajarnya tidak dapat diukur secara because their fair values cannot be reliably
handal. Tidak praktis untuk mengestimasi nilai measured. It is not practical to estimate the fair
wajar dari aset tersebut karena tidak ada values of such assets because there are no fixed
jangka waktu pembayaran yang pasti walaupun repayment terms although these are not
tidak diharapkan untuk diselesaikan dalam expected to be settled within 12 months after the
jangka waktu 12 bulan setelah tanggal laporan statement of financial position date.
posisi keuangan.
Seluruh liabilitas keuangan di atas merupakan All of the above financial liabilities are due within
liabilitas yang akan jatuh tempo dalam waktu 12 12 months, thus, the carrying value of the
bulan sehingga nilai tercatat liabilitas keuangan financial liabilities approximate their fair value.
tersebut telah mencerminkan nilai wajar.
147
Page 463
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS
(lanjutan) (continued)
Berikut ini adalah metode dan asumsi yang The following are the methods and assumptions to
digunakan dalam mengestimasi nilai wajar dari estimate the fair value of each class of the Group’s
setiap golongan instrumen keuangan Kelompok financial instruments: (continued)
Usaha: (lanjutan)
Seluruh liabilitas keuangan di atas merupakan All of the above financial liabilities are due within
liabilitas yang akan jatuh tempo dalam waktu 12 12 months, thus, the carrying value of the
bulan sehingga nilai tercatat liabilitas keuangan financial liabilities approximate their fair value.
tersebut telah mencerminkan nilai wajar.
4. Pinjaman dari pihak berelasi, utang bank, 4. Loan to related parties, bank loan, plasma
piutang plasma, liabilitas sewa pembiayaan, receivable, finance lease liabilities, and bonds
dan utang obligasi. payable.
Seluruh liabilitas keuangan di atas memiliki All of the above financial liabilities have floating
suku bunga variabel yang disesuaikan dengan interest rates which are adjusted based on the
pergerakan suku bunga pasar sehingga jumlah movements of the market interest rates, thus the
terutang liabilitas keuangan tersebut telah payable amounts of this financial liability
mendekati nilai wajar. approximate its fair values.
35. TUJUAN DAN KEBIJAKAN MANAJEMEN 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
RISIKO KEUANGAN AND POLICIES
Liabilitas keuangan Kelompok Usaha terdiri dari The Group’s financial liabilities comprise trade
utang usaha, utang lain-lain, beban akrual, liabilitas payables, other payables, accrued expenses, short-
imbalan kerja karyawan jangka pendek, liabilitas term employee benefits liabilities, finance lease
sewa pembiayaan, utang bank jangka panjang, dan liabilities, long-term bank loan, and bonds payable.
utang obligasi. Tujuan utama dari liabilitas The main purpose of these financial liabilities is to
keuangan adalah untuk meningkatkan keuangan raise financing for the Group’s operations. The
operasi Kelompok Usaha. Kelompok Usaha Group has financial assets including cash and cash
memiliki aset keuangan meliputi kas dan setara kas, equivalents, trade receivables, other receivables,
piutang usaha, piutang lain-lain, pinjaman kepada loan to related parties, other non-current assets -
pihak berelasi, aset tidak lancar lainnya - deposito restricted time deposits, security deposit, long-term
yang dibatasi penggunaanya, uang jaminan, receivables to a related party, and plasma
piutang jangka panjang kepada pihak berelasi, dan receivables.
piutang plasma.
Kelompok Usaha menghadapi risiko pasar, risiko The Group is exposed to market risk, interest rate
tingkat suku bunga, risiko kredit dan risiko likuiditas. risk, credit risk and liquidity risk. The Company's
Manajemen Perseroan mengawasi manajemen Management oversees the management of these
risiko dari risiko-risiko tersebut. Mengelola risiko ini risks. Managing these risks is part of the Group’s
merupakan bagian dari proses manajemen risiko risk management process. The Board of Directors
Kelompok Usaha. Direksi menelaah dan menyetujui reviews and agrees the policies for managing each
kebijakan untuk mengelola setiap risiko sebagai of these risks which are summarized below.
berikut.
Risiko pasar Market risk
Risiko pasar merupakan risiko dimana nilai wajar Market risk is the risk that the fair value of future
dari arus kas masa depan dari instrumen keuangan cash flows of a financial instrument will fluctuate
akan berfluktuasi disebabkan oleh perubahan harga because of changes in market prices. Market
pasar. Harga pasar terdiri dari dua jenis risiko: risiko prices comprise two types of risk: foreign currency
mata uang asing dan risiko harga komoditas. risk and commodity price risk. Financial
Instrumen keuangan dipengaruhi oleh risiko pasar instruments affected by market risk include cash
termasuk kas dan setara kas dan hutang lain-lain. and cash equivalents and other payables.
148
Page 464
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
RISIKO KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko pasar (lanjutan) Market risk (continued)
a. Risiko mata uang asing a. Foreign currency risk
Mata uang pelaporan Perseroan adalah The Company’s reporting currency is Rupiah.
Rupiah. Perseroan dapat menghadapi risiko The Company faces foreign exchange risk as
nilai tukar mata uang asing karena penjualan its sales and the costs of certain purchases are
dan biaya beberapa pembelian dalam mata either denominated in foreign currency (mainly
uang asing (terutama Dolar AS) atau harga US Dollar) or whose price is significantly
yang secara signifikan dipengaruhi oleh influenced by movements in foreign currencies.
perubahan nilai tukar mata uang asing. Tidak There is no formal hedging policy with respect
ada kebijakan formal lindung nilai sehubungan to foreign exchange exposures. Exposure to
dengan eksposur valuta asing. Eksposur exchange risk is monitored on an ongoing
terhadap risiko nilai tukar dipantau secara basis.
berkelanjutan.
Tabel berikut ini menunjukan sensitivitas The following table demonstrates the sensitivity
kemungkinan perubahan tingkat nilai tukar to a reasonably possible change in the Rupiah
Rupiah terhadap mata uang asing, dengan exchange rate again foreign currency, with all
asumsi variabel lain konstan. dampak terhadap other variables held constant. the effect to the
laba sebelum beban pajak penghasilan badan profit before corporate income tax expenses is
sebagai berikut: as follows:
Dampak terhadap
Laba sebelum
beban pajak
Perubahan penghasilan badan/
tingkat Rp/ Effect on profit
Change in before corporate
Rp rate income tax expense
31 Desember 2024 December 31, 2024
Dolar AS +10% 324.472.071 US Dollar
Euro +10% 52.099 Euro
Dolar AS -10% (324.472.071) US Dollar
Euro -10% (52.099) Euro
31 Desember 2023 December 31, 2023
Dolar AS +10% 35.965.029 US Dollar
Euro +10% 52.989 Euro
Dolar AS -10% (35.965.029) US Dollar
Euro -10% (52.989) Euro
31 Desember 2022 December 31, 2022
Dolar AS +10% 147.425.189 US Dollar
Euro +10% 52.989 Euro
Dolar AS -10% (147.425.189) US Dollar
Euro -10% (52.989) Euro
b. Risiko harga komoditas b. Commodity price risk
Kelompok Usaha terkena dampak risiko harga The Group is exposed to commodity price risk
komoditas yang dipengaruhi oleh beberapa due to certain factors such as weather,
faktor, antara lain cuaca, kebijakan pemerintah, government policy, level of demand and supply
tingkat permintaan dan penawaran pasar, dan in the market, and the global economic
lingkungan ekonomi global. Dampak tersebut environment. Such exposure mainly arises
terutama timbul dari penjualan produk kelapa from its sales of oil palm products where the
sawit, di mana marjin laba atas penjualan profit margin on sale of oil palm products may
produk kelapa sawit tersebut terpengaruh be affected from international market prices
fluktuasi harga pasar internasional. fluctuations.
Tidak ada kebijakan formal lindung nilai There is no formal hedging policy with respect
sehubungan dengan eksposur risiko harga to the commodity price risk. Exposure to the
komoditas. Eksposur terhadap risiko harga commodity price risk is monitored on an
komoditas dipantau secara berkelanjutan. ongoing basis.
149
Page 465
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko tingkat suku bunga Interest rate risk
Risiko tingkat suku bunga Kelompok Usaha The Group's interest rate risk mainly arises from
terutama timbul dari pinjaman untuk tujuan modal loans for working capital and investment purposes.
kerja dan investasi. Pinjaman pada berbagai Loans at variable rates expose the Group to fair
tingkat suku bunga variabel menunjukkan value interest rate risk. There is no formal hedging
Kelompok Usaha kepada nilai wajar risiko tingkat policy with respect to interest rate exposures.
suku bunga. Tidak ada kebijakan formal lindung Exposure to interest rate risk is monitored on an
nilai sehubungan dengan eksposur tingkat bunga. ongoing basis.
Eksposur terhadap risiko tingkat bunga dipantau
secara berkelanjutan.
Tabel berikut ini menunjukan sensitifitas The following table demonstrates the sensitivity to
kemungkinan perubahan tingkat suku bunga a reasonably possible change in interest rates on
pinjaman. Dengan asumsi variabel lain konstan, that portion of loans. With all other variables held
laba sebelum beban pajak konsolidasian constant, the consolidated profit before tax expense
penghasilan badan dipengaruhi oleh tingkat suku is affected through the impact on floating rate loans
bunga mengambang sebagai berikut: as follows:
Dampak terhadap
Kenaikan/ laba sebelum
penurunan dalam beban pajak
satuan poin/ penghasilan badan/
Increase/ Effect on profit
decrease before corporate
in basis point income tax expense
31 Desember 2024 December 31, 2024
Rupiah +100 (66.516.775 ) Rupiah
Dolar AS +100 (56.979.409 ) US Dollar
Euro +100 (10.680 ) Euro
Rupiah -100 66.516.775 Rupiah
Dolar AS -100 56.979.409 US Dollar
Euro -100 10.680 Euro
31 Desember 2023 December 31, 2023
Rupiah +100 (140.593.873 ) Rupiah
Dolar AS +100 (7.372.831 ) US Dollar
Euro +100 (10.863 ) Euro
Rupiah -100 140.593.873 Rupiah
Dolar AS -100 7.372.831 US Dollar
Euro -100 10.863 Euro
31 Desember 2022 December 31, 2022
Rupiah +100 (52.457.902 ) Rupiah
Dolar AS +100 (29.353.802 ) US Dollar
Euro +100 (11.140 ) Euro
Rupiah -100 52.457.902 Rupiah
Dolar AS -100 29.353.802 US Dollar
Euro -100 11.140 Euro
Risiko kredit Credit risk
Risiko kredit yang dihadapi oleh Kelompok Usaha The Group is exposed to credit risk arising from the
berasal dari kredit yang diberikan kepada credit granted to its customers. To mitigate this risk,
pelanggan. Untuk meringankan resiko ini, ada it has policies in place to ensure that sales of
kebijakan untuk memastikan penjualan produk products are made only to creditworthy customers
hanya dibuat kepada pelanggan yang dapat with proven track record or good credit history. In
dipercaya dan terbukti mempunyai sejarah kredit addition, receivable balances are monitored on an
yang baik. Sebagai tambahan, saldo piutang ongoing basis to reduce the Company's exposure
dipantau secara terus menerus untuk mengurangi to bad debts.
kemungkinan piutang yang tidak tertagih.
150
Page 466
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Tabel berikut menggambarkan jumlah risiko kredit The following table sets out the total credit risk and
dan konsentrasi risiko yang dimiliki Kelompok Usaha risk concentration of the Group as of December 31,
pada tanggal-tanggal 31 Desember 2024, 2023, dan 2024, 2023, and 2022:
2022:
Tahun yang berakhir pada tanggal 31 Desember 2024/
Year ended December 31, 2024
Belum jatuh Jatuh tempo
tempo dan dan tidak
tidak mengalami mengalami
penurunan nilai/ penurunan nilai/
Neither past due Past due but Jumlah/
nor impaired not impaired Total
Kas dan setara kas 1.180.282.037 - 1.180.282.037 Cash and cash equivalents
Piutang usaha 508.459.158 - 508.459.158 Trade receivables
Piutang lain - lain 591.381.897 - 591.381.897 Other receivables
Pinjaman kepada pihak berelasi 51.190.924 - 51.190.924 Loan to related parties
Aset lancar lainnya 643.767.663 - 643.767.663 Other current assets
Piutang plasma 447.278.064 - 447.278.064 Plasma receivables
Aset tidak lancar lainnya -
Deposito yang Other non-current assets -
dibatasi penggunaannya 6.007.575 - 6.007.575 Restricted time deposits
Total 3.428.367.318 - 3.428.367.318 Total
Tahun yang berakhir pada tanggal 31 Desember 2023/
Year ended December 31, 2023
Belum jatuh Jatuh tempo
tempo dan dan tidak
tidak mengalami mengalami
penurunan nilai/ penurunan nilai/
Neither past due Past due but Jumlah/
nor impaired not impaired Total
Kas dan setara kas 1.237.290.419 - 1.237.290.419 Cash and cash equivalents
Piutang usaha 660.543.943 - 660.543.943 Trade receivables
Piutang lain - lain 299.729.984 - 299.729.984 Other receivables
Pinjaman kepada pihak berelasi 475.623.562 - 475.623.562 Loan to related parties
Aset lancar lainnya 888.190.872 - 888.190.872 Other current assets
Piutang plasma 588.537.684 - 588.537.684 Plasma receivables
Pinjaman jangka panjang kepada
pemegang saham yang dapat Long-term convertible loan
dikonversi 219.473.951 - 219.473.951 to a shareholder
Aset tidak lancar lainnya -
Deposito yang Other non-current assets -
dibatasi penggunaannya 6.007.575 - 6.007.575 Restricted time deposits
Aset tidak lancar lainnya - Other non-current assets -
uang jaminan 3.170.277 - 3.170.277 guarentee deposits
Total 4.378.568.267 - 4.378.568.267 Total
151
Page 467
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Tabel berikut menggambarkan jumlah risiko kredit The following table sets out the total credit risk and
dan konsentrasi risiko yang dimiliki Kelompok Usaha risk concentration of the Group as of December 31,
pada tanggal-tanggal 31 Desember 2024, 2023, dan 2024, 2023, and 2022: (continued)
2022: (lanjutan)
Tahun yang berakhir pada tanggal 31 Desember 2022/
Year ended December 31, 2022
Belum jatuh Jatuh tempo
tempo dan dan tidak
tidak mengalami mengalami
penurunan nilai/ penurunan nilai/
Neither past due Past due but Jumlah/
nor impaired not impaired Total
Kas dan setara kas 1.806.836.518 - 1.806.836.518 Cash and cash equivalents
Piutang usaha 858.254.014 - 858.254.014 Trade receivables
Piutang lain - lain 275.068.772 - 275.068.772 Other receivables
Pinjaman kepada pihak berelasi 285.451.862 - 285.451.862 Loan to related parties
Piutang plasma 505.537.041 - 505.537.041 Plasma receivables
Pinjaman jangka panjang kepada
pemegang saham yang dapat Long-term convertible loan
dikonversi 160.319.303 - 160.319.303 to a shareholder
Aset tidak lancar lainnya -
Deposito yang Other non-current assets -
dibatasi penggunaannya 6.007.575 - 6.007.575 Restricted time deposits
Aset tidak lancar lainnya - Other non-current assets -
uang jaminan 3.235.057 - 3.235.057 guarentee deposits
Total 3.900.710.142 - 3.900.710.142 Total
Risiko likuiditas Liquidity risk
Risiko likuiditas adalah risiko bahwa Kelompok Liquidity risk is the risk that the Group will encounter
Usaha akan mengalami kesulitan dalam memenuhi difficulty in meeting financial obligation due to
liabilitas keuangan karena kekurangan dana. shortage of liquidity.
Kelompok Usaha mengelola profil likuiditasnya The Group manages its liquidity profile to be able to
untuk dapat mendanai pengeluaran modalnya dan finance its capital expenditure and service its
mengelola utang yang jatuh tempo dengan maturing debts by maintaining sufficient cash and
mengatur kas dan ketersediaan pendanaan melalui the availability of funding through an adequate
jumlah komitmen fasilitas kredit yang cukup. amount of committed credit facilities.
152
Page 468
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko likuiditas (lanjutan) Liquidity risk (continued)
Tabel berikut ini menunjukan profil jangka waktu The table below summarises the maturity profile of
pembayaran liabilitas Kelompok Usaha berdasarkan the Group’s financial liabilities based on contractual
pembayaran dalam kontrak. payments.
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2024
For the year Ended December 31, 2024
Kurang dari 1 tahun/ 1-2 tahun/ 2-5 tahun/ >5 tahun/ Total/
Less than 1 year 1-2 years 2-5 years >5 years Total
Utang usaha Trade payables
Pihak ketiga 264.074.065 - - - 264.074.065 Third parties
Pihak berelasi 113.907.528 - - - 113.907.528 Related parties
Beban akrual 166.221.853 - - - 166.221.853 Accrued expenses
Utang lain-lain Other payables
Pihak ketiga 393.020.643 - - - 393.020.643 Third parties
Pihak berelasi 44.501.687 - - - 44.501.687 Related parties
Utang bank jangka Short-term
pendek 989.173.991 - - - 989.173.991 bank loan
Liabilitas imbalan kerja Short-term
karyawan employee benefits
jangka pendek 159.070.367 - - - 159.070.367 liabilities
Utang bank jangka
panjang - setelah
dikurangi bagian Long term bank
jatuh tempo dalam loan - net of
satu tahun - 1.108.185.887 1.900.561.013 792.413.449 3.801.160.349 current maturities
Total 2.129.970.134 1.108.185.887 1.900.561.013 792.413.449 5.931.130.483 Total
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2023
For the year Ended December 31, 2023
Kurang dari 1 tahun/ 1-2 tahun/ 2-5 tahun/ >5 tahun/ Total/
Less than 1 year 1-2 years 2-5 years >5 years Total
Utang usaha Trade payables
Pihak ketiga 279.793.615 - - - 279.793.615 Third parties
Pihak berelasi 84.486.873 - - - 84.486.873 Related parties
Beban akrual 65.502.846 - - - 65.502.846 Accrued expenses
Utang lain-lain Other payables
Pihak ketiga 702.837.196 - - - 702.837.196 Third parties
Pihak berelasi 37.544.615 - - - 37.544.615 Related parties
Utang bank jangka Short-term
Pendek 897.754.076 - - - 897.754.076 bank loan
Liabilitas imbalan kerja Short-term
karyawan employee benefits
jangka pendek 147.986.415 - - - 147.986.415 liabilities
Utang bank jangka
panjang - setelah
dikurangi bagian Long term bank
jatuh tempo dalam loan - net of
satu tahun 4.766.529.162 - - - 4.766.529.162 current maturities
Total 6.982.434.798 - - - 6.982.434.798 Total
153
Page 469
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko likuiditas (lanjutan) Liquidity risk (continued)
Tabel berikut ini menunjukan profil jangka waktu The table below summarises the maturity profile of
pembayaran liabilitas Kelompok Usaha berdasarkan the Group’s financial liabilities based on contractual
pembayaran dalam kontrak. (lanjutan) payments. (continued)
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2022/
For the year Ended December 31, 2022
Kurang dari 1 tahun/ 1-2 tahun/ 2-5 tahun/ >5 tahun/ Total/
Less than 1 year 1-2 years 2-5 years >5 years Total
Utang usaha Trade payables
Pihak ketiga 138.796.191 - - - 138.796.191 Third parties
Pihak berelasi 83.851.336 - - - 83.851.336 Related parties
Beban akrual 116.654.531 - - - 116.654.531 Accrued expenses
Utang lain-lain Other payables
Pihak ketiga 837.371.397 - - - 837.371.397 Third parties
Pihak berelasi 13.430.138 - - - 13.430.138 Related parties
Utang bank jangka Short-term
pendek 856.786.228 - - - 856.786.228 bank loan
Liabilitas imbalan kerja Short-term
karyawan employee benefits
jangka pendek 169.022.031 - - - 169.022.031 liabilities
Utang bank jangka
panjang - setelah
dikurangi bagian Long term bank
jatuh tempo dalam loan - net of
satu tahun - 1.070.071.270 2.069.009.997 1.547.422.214 4.686.503.481 current maturities
Total 2.215.911.852 1.070.071.270 2.069.009.997 1.547.422.214 6.902.415.333 Total
36. INFORMASI SEGMEN 36. SEGMENT INFORMATION
Pada tanggal 31 Desember 2024, 2023, dan 2022, As of December 31, 2024, 2023, and 2022, the
Kelompok Usaha menjalankan dan mengelola Group operates and manages its business in 2 (two)
usahanya dalam 2 (dua) segmen yaitu perkebunan segment that is oil palm plantations and sells its
kelapa sawit serta menjual produknya di 1 (satu) products in 1 (one) region that is Central Kalimantan
wilayah yaitu Kalimantan Tengah dan minyak nabati and edible oil that sold the products in local and
dengan penjualan dilakukan di pasar lokal dan export markets.
ekspor.
Untuk kepentingan manajemen, kelompok usaha For management purposes, the Group is organized
digolongkan menjadi unit usaha berdasarkan produk into business units based on their products and
dan jasa dan memiliki dua segmen operasi services and has two reportable operating segments
dilaporkan sebagai berikut: as follows:
Segmen Perkebunan Plantations Segment
Segmen Perkebunan melakukan kegiatan usaha Plantations segment is involved in the development
dalam pengembangan dan pemeliharaan terkait and maintenance of primary bearer plants, such as
tanaman produktif utama, yaitu kelapa sawit dan oil palm and other business activities relating to
aktivitas usaha lainnya yang berkaitan dengan processing of the produce into finished goods, and
pengolahan hasil perkebunan menjadi barang jadi, the related marketing and selling activities.
dan aktivitas pemasaran dan penjualan terkait.
Segmen Minyak Nabati Edible Oil Segment
Segmen Minyak Nabati memproduksi, memasarkan, Edible Oil segment produces, markets, and sells
dan menjual minyak nabati dan produk terkait edible oil and other related products
lainnya.
154
Page 470
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. INFORMASI SEGMEN (lanjutan) 36. SEGMENT INFORMATION (continued)
Segmen Operasi Operating Segments
Manajemen memantau hasil operasi dari unit Management monitors the operating results of its
usahanya secara terpisah guna keperluan business units separately for the purpose of making
pengambilan keputusan mengenai alokasi sumber decisions about resource allocation and
daya dan penilaian kinerja. Kinerja segmen performance assessment. Segment performance is
dievaluasi berdasarkan laba rugi operasi dan diukur evaluated based on operating profit or loss and is
secara konsisten dengan laba rugi operasi pada measured consistently with operating profit or loss
laporan keuangan konsolidasian. Namun, in the consolidated financial statements. However,
pendanaan Kelompok Usaha (termasuk beban the Group financing (including finance costs and
keuangan dan penghasilan keuangan) dan pajak finance income) and income taxes are managed on
penghasilan dikelola secara grup dan tidak a group basis and are not allocated to operating
dialokasikan kepada segmen operasi. segments.
Harga transfer antar entitas hukum dan antar Transfer prices between legal entities and segments
segmen diatur dengan cara yang serupa dengan are set on a manner similar to transactions with third
transaksi dengan pihak ketiga. parties.
Tabel berikut ini menyajikan informasi pendapatan The following table presents revenue and profit, and
dan laba dan aset dan liabilitas tertentu sehubungan certain asset and liability information regarding the
dengan segmen operasi Kelompok Usaha: Group’s operating segments:
Minyak dan
Lemak Nabati/
Perkebunan/ Edible Oil Eliminasi/ Total/
Plantations and Fats Eliminations Total
Tahun yang Berakhir Year Ended
pada Tanggal 31 Desember 2024 December 31, 2024
Penjualan Sales
Penjualan kepada pelanggan eksternal 755.543.193 9.766.107.502 - 10.521.650.695 Sales to external customers
Penjualan antar segmen 5.550.003.675 - (5.550.003.675) - Inter-segment sales
Total penjualan 6.305.546.868 9.766.107.502 (5.550.003.675) 10.521.650.695 Total sales
Laba Results
Laba usaha segmen dilaporkan 1.675.214.851 122.047.466 (27.117.835) 1.770.144.482 Reportable segment operating profit
Beban keuangan neto yang tidak
dapat dialokasikan (502.569.647) Unallocated net finance costs
Bagian kerugian atas Equity in net losses
entitas asosiasi (41.471.530) of an associate entity
Beban pajak penghasilan (381.411.919) Income tax expense
Laba tahun berjalan 844.691.386 Profit for the year
Informasi segmen lainnya Other segment information
Belanja modal 269.184.623 117.019.241 - 386.203.864 Capital expenditures
Penyusutan dan amortisasi 386.196.694 44.368.671 - 430.565.365 Depreciation and amortization
Aset dan Liabilitas Assets and Liabilities
Aset segmen dilaporkan 7.349.950.273 4.200.322.569 (335.850.248) 11.214.422.594 Reportable segment assets
Aset yang tidak dialokasikan 550.419.743
Aset Kelompok Usaha 11.764.842.337 Group’s Assets
Liabilitas segmen dilaporkan 5.876.362.736 3.231.021.262 (233.899.003) 8.873.484.995 Reportable segment liabilities
Liabilitas Kelompok Usaha 8.873.484.995 Group’s Liabilities
155
Page 471
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. INFORMASI SEGMEN (LANJUTAN) 36. SEGMENT INFORMATION (CONTINUED)
Segmen Operasi (lanjutan) Operating Segments (continued)
Tabel berikut ini menyajikan informasi pendapatan The following table presents revenue and profit, and
dan laba dan aset dan liabilitas tertentu sehubungan certain asset and liability information regarding the
dengan segmen operasi Kelompok Usaha: Group’s operating segments: (continued)
(lanjutan)
Minyak dan
Lemak Nabati/
Perkebunan/ Edible Oil Eliminasi/ Total/
Plantations and Fats Eliminations Total
Tahun yang Berakhir Year Ended
pada Tanggal 31 Desember 2023 December 31, 2023
Penjualan Sales
Penjualan kepada pelanggan eksternal 383.974.404 10.319.437.441 10.703.411.845 Sales to external customers
Penjualan antar segmen 5.766.447.286 - (5.766.447.286) - Inter-segment sales
Total penjualan 6.150.421.690 10.319.437.441 (5.550.003.675) 10.703.411.845 Total sales
Laba Results
Laba usaha segmen dilaporkan 919.708.880 241.541.978 35.032.642 1.196.283.500 Reportable segment operating profit
Beban keuangan neto yang tidak
dapat dialokasikan (590.808.141) Unallocated net finance costs
Bagian kerugian atas Equity in net losses
entitas asosiasi (53.340.212) of an associate entity
Beban pajak penghasilan (208.119.522) Income tax expense
Laba tahun berjalan 344.015.625 Profit for the year
Informasi segmen lainnya Other segment information
Belanja modal 451.567.207 19.182.746 - 470.749.953 Capital expenditures
Penyusutan dan amortisasi 359.782.024 42.147.765 - 401.929.789 Depreciation and amortization
Aset dan Liabilitas Assets and Liabilities
Aset segmen dilaporkan 7.246.374.090 4.336.196.245 (364.016.986) 11.218.553.349 Reportable segment assets
Aset yang tidak dialokasikan 591.891.284
Aset Kelompok Usaha 11.810.444.633 Group’s Assets
Liabilitas segmen dilaporkan 6.653.328.452 3.433.777.171 (266.623.050) 9.820.482.573 Reportable segment liabilities
Liabilitas Kelompok Usaha 9.820.482.573 Group’s Liabilities
Minyak dan
Lemak Nabati/
Perkebunan/ Edible Oil Eliminasi/ Total/
Plantations and Fats Eliminations Total
Tahun yang Berakhir Year Ended
pada Tanggal 31 Desember 2022 December 31, 2022
Penjualan Sales
Penjualan kepada pelanggan eksternal 1.620.952.308 9.619.266.708 11.240.219.016 Sales to external customers
Penjualan antar segmen 5.640.266.163 - (5.640.266.163) - Inter-segment sales
Total penjualan 7.261.218.471 9.619.266.708 (5.640.266.163) 11.240.219.016 Total sales
Laba Results
Laba usaha segmen dilaporkan 2.265.302.449 365.273.615 (4.720.804) 2.625.855.260 Reportable segment operating profit
Beban keuangan neto yang tidak
dapat dialokasikan (623.818.358) Unallocated net finance costs
Bagian kerugian atas Equity in net losses
entitas asosiasi (37.350.735) of an associate entity
Beban pajak penghasilan (489.764.327) Income tax expense
Laba tahun berjalan 1.474.921.840 Profit for the year
Informasi segmen lainnya Other segment information
Belanja modal 335.668.404 5.620.436 - 341.288.840 Capital expenditures
Penyusutan dan amortisasi 319.792.023 41.235.073 - 361.027.096 Depreciation and amortization
Aset dan Liabilitas Assets and Liabilities
Aset segmen dilaporkan 8.287.914.534 3.019.974.168 (816.210.398) 10.491.678.304 Reportable segment assets
Aset yang tidak dialokasikan 645.231.496
Aset Kelompok Usaha 11.136.909.800 Group’s Assets
Liabilitas segmen dilaporkan 7.525.735.291 2.250.454.437 (683.783.819) 9.092.405.909 Reportable segment liabilities
Liabilitas Kelompok Usaha 9.092.405.909 Group’s Liabilities
156
Page 472
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. AREA PERKEBUNAN 37. PLANTATION AREA
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
(Dalam Ha/ (Dalam Ha/ (Dalam Ha/
in Ha in Ha) in Ha)
Tanaman menghasilkan 68.941 68.901 68.880 Mature plantations
Tanaman belum menghasilkan 410 266 152 Immature plantations
Lain-lain 23.873 24.367 24.628 Others
Total 93.224 93.534 93.660 Total
Selama 2024, terjadi penghapusan hak guna usaha During 2024, there was a cancellation of land use
atas area perkebunan MPP seluas 310,14 Ha rights over an area of 310.14 Ha of the MPP
karena adanya areal High Conservation Value plantation due to the presence of High Conservation
didalam area perkebunan tersebut. Value areas within that plantation.
Area perkebunan di atas berlokasi di Desa Tamiang, Plantations area above are located in Tamiang
Kecamatan Bulik, Kabupaten Lamandau, Village, Bulik District, Lamandau Regency, Central
Kalimantan Tengah. Kalimantan.
38. ASET DAN LIABILITAS MONETER DALAM MATA 38. MONETARY ASSETS AND LIABILITIES
UANG ASING DENOMINATED IN FOREIGN CURRENCIES
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Mata Mata Mata
Uang Asing Uang Asing Uang Asing
(nilai penuh)/ (nilai penuh)/ (nilai penuh)/
Foreign Ekuivalen/ Foreign Ekuivalen/ Foreign Ekuivalen/
Currency Equivalent Currency Equivalent Currency Equivalent
(full amount) in Rp (full amount) in Rp (full amount) in Rp
Aset Assets
Kas dan setara kas - dalam Cash and cash equivalents - in
Dolar AS AS$9.330.257 150.795.624 AS$2.735.001 42.162.786 AS$10.589.334 166.580.808 US Dollar
Bank yang dibatasi penggunaannya Restricted cash in bank
- dalam Dolar AS AS$39.135.351 632.505.543 AS$57.614.872 888.190.867 - - - in US Dollar
Piutang usaha - dalam
Dolar AS AS$444.128 7.179.321 AS$18.747.847 289.016.809 AS$28.040.735 441.108.804 Trade receivables - in US Dollar
Piutang lain-lain - dalam
Dolar AS AS$Nihil - AS$35.276.231 543.818.377 AS$22.333.301 351.325.158 Other receivables - in US Dollar
Aset lancar lainnya AS$696.827 11.262.118 - - - - Other receivables - in US Dollar
801.742.606 1.763.188.839 959.014.770
Liabilitas Liabilities
Utang bank - dalam Dolar AS AS$192.338.230 3.108.586.635 AS$220.070.187 3.392.602.003 AS$130.921.188 2.059.521.208 Bank loan - in US Dollar
Utang usaha - dalam Dolar AS AS$Nihil - AS$21.311.112 328.532.103 AS$48.043.345 755.769.860 Trade payables - in US Dollar
Utang lain-lain - dalam Dolar AS AS$Nihil - AS$1.018.098 15.694.999 AS$978.387 15.391.006 Trade payables - in US Dollar
Beban yang masih harus dibayar
- dalam Dolar AS AS$7.356.992 118.903.704.704 AS$1.742.154 26.857.046 AS$2.465.392 38.783.082 Accrued expenses - in US Dollar
122.012.291.339 3.392.602.003 2.869.465.156
Liabilitas moneter, neto 122.814.033.945 3.763.686.151 3.828.479.926 Monetary liabilities, net
Apabila liabilitas neto dalam mata uang selain If the net position of liabilities in currencies other
Rupiah pada tanggal 31 Desember 2024 dinyatakan than Rupiah as of December 31, 2024, is reflected
dengan menggunakan kurs tengah nilai tukar mata using the middle rates Rp16 of exchange as of the
uang asing Rp16 pada tanggal penyelesaian completion date of these consolidated financial
laporan keuangan konsolidasian ini, maka liabilitas statements, the net liabilities in foreign currencies
dalam mata uang asing neto akan bertambah will increase by approximately Rp7,517,999.
sebesar Rp7.517.999.
157
Page 473
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. TAMBAHAN INFORMASI ARUS KAS 39. SUPPLEMENTARY CASH FLOW INFORMATION
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing activities
pendanaan pada laporan arus kas konsolidasian in the consolidated cash flow statement are as
adalah sebagai berikut: follows:
Selisih kurs/
1 Januari 2024/ Penambahan/ Pengurangan/ Biaya Pinjaman/ Foreign 31 Desember 2024/
January 1, 2024 (Additions) (Repayment) Cost of Fund exchange December 31, 2024
Utang bank
jangka pendek 2.437.341.526 5.047.176.165 (5.351.777.862 ) - 62.361.053 2.195.100.881 Short-term bank loan
Utang bank
jangka panjang 5.664.283.238 53.977.929 (959.007.916 ) 11.590.776 19.490.314 4.790.334.340 Long-term bank loan
Total 8.101.624.764 5.101.154.094 (6.310.785.779) 11.590.776 81.851.367 6.985.435.222 Total
Selisih kurs/
1 Januari 2023/ Penambahan/ Pengurangan/ Biaya Pinjaman/ Foreign 31 Desember 2023/
January 1, 2023 (Additions) (Repayment) Cost of Fund exchange December 31, 2023
Utang bank
jangka pendek 973.981.690 5.483.049.559 (3.973.110.140) - (46.579.583) 2.437.341.526 Short-term bank loan
Utang bank
jangka panjang 5.543.289.709 850.000.000 (723.079.133) 5.354.831 (11.282.169) 5.664.283.238 Long-term bank loan
Utang obligasi 633.067.305 - (663.250.968) 475.865 29.707.798 - Bond payable
Total 7.150.338.704 6.333.049.559 (5.359.440.241) 5.830.696 (28.153.954) 8.101.624.764 Total
Selisih kurs/
1 Januari 2022/ Penambahan/ Pengurangan/ Biaya Pinjaman/ Foreign 31 Desember 2022/
January 1, 2022 (Additions) (Repayment) Cost of Fund exchange December 31, 2022
Utang bank
jangka pendek 968.978.400 3.537.120.800 (3.542.385.192) - 10.267.682 973.981.690 Short-term bank loan
Utang bank
jangka panjang 2.342.540.368 3.472.301.756 (340.308.109) 2.094.997 66.660.697 5.543.289.709 Long-term bank loan
Utang obligasi 4.247.062.364 - (3.502.781.213) (28.395.833) (82.818.013) 633.067.305 Bond payable
Total 7.558.581.132 7.009.422.556 (7.385.474.514) (26.300.836) (5.889.632) 7.150.338.704 Total
40. TRANSAKSI NON-KAS 40. NON-CASH TRANSACTIONS
Berikut ini transaksi non-kas signifikan: Listed below are significant non-cash transactions:
Untuk tahun yang berakhir pada Tanggal 31 Desember/
For the years ended December 31,
2024 2023 2022
Reklasifikasi tanaman belum Reclassification of immature
menghasilkan ke tanaman menghasilkan 3.809.985 1.862.986 1.833.245 plantations to mature plantations
Reklasifikasi aset tidak lancar lainnya Reclassification of other
ke aset tetap 122.261.887 59.190.066 50.299.806 non-current assets to fixed assets
158
Page 474
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
41. PENGUKURAN NILAI WAJAR 41. FAIR VALUE MEASUREMENT
Tabel berikut menyediakan hierarki pengukuran nilai The following table provides the fair value
wajar dari aset Kelompok Usaha measurement hierarchy of the Group’s assets:
Pengukuran nilai wajar pada akhir periode pelaporan menggunakan/
Fair value measurement at the end of the reporting period using
Harga Input yang Input yang
kuotasian dapat tidak dapat
dalam pasar diobservasi diobservasi
aktif untuk aset lain yang yang
yang identik sifgnifikan signifikan
(Level 1)/ (Level 2)/ (Level 3)/
Quoted prices Significant Significant
in active observable unobservable
markets inputs inputs
Jumlah/Total (Level 1) (Level 2) (Level 3)
Per 31 Desember 2024 At December 31, 2024
Pengukuran nilai Recurring fair value
wajar Measurements
yang berulang
Aset biologis 477.262.681 - 477.262.681 - Biological assets
At December 31, 2023
Per 31 Desember 2023
Pengukuran nilai Recurring fair value
wajar measurements
yang berulang
Aset biologis 268.510.895 - 268.510.895 - Biological assets
Pinjaman jangka
panjang kepada
pemegang saham Long term convertible
yang dapat dikonversi 219.473.951 219.473.951 - - loan to a shareholder
At December 31, 2022
Per 31 Desember 2022
Pengukuran nilai Recurring fair value
wajar measurements
yang berulang
Aset biologis 225.042.572 - 225.042.572 - Biological assets
Pinjaman jangka
panjang kepada
pemegang saham Long term convertible
yang dapat dikonversi 160.319.303 160.319.303 - - loan to a shareholder
Tidak ada transfer antara Level 1 dan Level 2, dan There were no transfers between Level 1 and
masuk atau keluar dari Level 3 selama 2024, 2023, Level 2, and into or out from Level 3 during 2024,
dan 2022. 2023, and 2022.
159
Page 475
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. STANDAR AKUNTANSI YANG TELAH 42. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE
EFEKTIF
Standar akuntansi yang telah diterbitkan sampai The accounting standards that have been issued up
tanggal penerbitan laporan keuangan konsolidasian to the date of issuance of the Group’s consolidated
Kelompok Usaha namun belum berlaku efektif financial statements, but not yet effective are
diungkapkan berikut ini. Manajemen bermaksud disclosed below. The management intends to adopt
untuk menerapkan standar-standar tersebut yang these standards that are considered relevant to the
dipertimbangkan relevan terhadap Kelompok Group when they become effective, and the impact
Usaha pada saat efektif, dan dampaknya terhadap to the consolidated financial position and
posisi dan kinerja keuangan konsolidasian performance of the Group is still being estimated as
Kelompok Usaha masih diestimasi pada tanggal of March 10, 2025:
March 10, 2025:
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2025
2025
PSAK No. 221: Pengaruh Perubahan Kurs Valuta PSAK No. 221: The Effect of Changes in Foreign
Asing Exchange Rates
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2026
2026
Amendemen PSAK No. 109, "Instrumen PSAK No. 109 "Financial Instruments" and PSAK
Keuangan" dan PSAK No. 107, "Instrumen No. 107 "Financial Instruments: Disclosure about
Keuangan Pengungkapan tentang Klasifikasi the Classification and Measurement of Financial
dan Pengukuran Instrumen Keuangan". Statements".
Pada saat penerbitan laporan keuangan, Kelompok As at the authorization date of these consolidated
Usaha masih mempelajari dampak yang mungkin financial statements, the Group is still evaluating the
timbul dari penerapan standar baru dan revisi tersebut potential impact of these new and revised standards
serta pengaruhnya pada laporan keuangan Kelompok to the Group’s consolidated financial statements.
Usaha.
43. PERISTIWA SETELAH TANGGAL NERACA 43. SUBSEQUENT EVENTS
Fasilitas Kredit PT Tanjung Sawit Abadi (“TSA”) Credit Facility PT Tanjung Sawit Abadi (“TSA”)
Pada tanggal 4 Februari 2025, TSA, entitas anak, On February 4, 2025, TSA, a subsidiary, obtained a
mendapatkan fasilitas kredit refinancing dari PT Bank refinancing credit facility from PT Bank Negara
Negara Indonesia (Persero) Tbk. (“BNI”) sebesar Indonesia (Persero) Tbk. (“BNI”) amounting to
Rp60.000.000. Fasilitas ini akan jatuh tempo pada Rp60,000,000. This facility will mature in 2028 or 42
tahun 2028 atau 42 bulan sejak penandatangaan months from the signing of the credit agreement.
perjanjian kredit.
Fasilitas Kredit PT Mitra Mendawai Sejati (“MMS”) Credit Facility PT Mitra Mendawai Sejati (“MMS”)
Pada tanggal 4 Februari 2025, MMS, entitas anak, On February 4, 2025, MMS, a subsidiary, obtained
mendapatkan fasilitas kredit refinancing dari PT Bank a refinancing credit facility from PT Bank Negara
Negara Indonesia (Persero) Tbk. (“BNI”) sebesar Indonesia (Persero) Tbk. (“BNI”) amounting to
Rp255.375.000. Fasilitas ini akan jatuh tempo pada Rp255,375,000. This facility will mature in 2029 or
tahun 2029 atau 60 bulan sejak penandatangaan 60 months from the signing of the credit agreement.
perjanjian kredit.
160
Page 476
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
43. PERISTIWA SETELAH TANGGAL NERACA 43. SUBSEQUENT EVENTS (continued)
(lanjutan)
Peraturan Pemerintah No 8 Tahun 2025 tentang Government Regulation No. 8, 2025 concerning
Devisa Hasil Ekspor - Sumber Daya Alam Export Proceeds in Natural Resources
Dimulai dari tanggal 1 Maret 2025, Peraturan Effective from March 1, 2025, Government
Pemerintah No 8 Tahun 2025 tentang Devisa Hasil Regulation No. 8, of 2025 concerning Export
Ekspor - Sumber Daya Alam berlaku efektif. Proceeds in Natural Resources will come into effect.
Peraturan ini mengatur tentang eksportir yang This regulation governs exporters engaged in the
bergerak di bidang sumber daya alam (SDA) dengan natural resources (SDA) sector with a minimum
nilai ekspor minimal AS$250.000 wajib export value of US$250,000, requiring them to place
menempatkan seluruh devisa hasil ekspor (100%) ke 100% of their export proceeds into the Indonesian
dalam sistem keuangan Indonesia sejak penempatan Financial System for a period of one year.
selama setahun.
Fasilitas Kredit PT Citra Borneo Utama Tbk. (“CBUT”) Credit Facility of PT Citra Borneo Utama Tbk.
(“CBUT”)".
Pada tanggal 6 Maret 2025, CBUT dan PT Bank On March 6, 2025, CBUT and PT Bank Rakyat
Rakyat Indonesia (Persero) Tbk. sepakat untuk Indonesia (Persero) Tbk. agreed to amend the
merubah pembatasan-pembatasan dan kewajiban restrictions and obligations of the Bank Loan that
Pinjaman Bank yang harus dipenuhi oleh must be fulfilled by the Company, which include the
Perusahaan, yang meliputi: following:
- Interest Coverage Ratio tidak kurang dari 125%. - Interest Coverage Ratio not less than 125%.
- Rasio Coverage aktiva lancar tidak kurang dari - Current Assets Coverage Ratio not less than
130%. 130%.
- Pencairan KMK W/A akan dihentikan sementara - The drawdown of KMK W/A will be temporarily
apabila rasio coverage aktiva lancar tidak kurang halted if the Current Assets Coverage Ratio is
dari 130% less than 130%.
Fasilitas Kredit KMK Cash Collateral Devisa Hasil The Credit Facility for KMK Cash Collateral for
Ekspor No. 009/2024 tanggal 29 Januari 2024 Export Proceeds No. 009/2024 dated January 29,
dengan PT Bank Rakyat Indonesia (Persero) Tbk, 2024, with PT Bank Rakyat Indonesia (Persero)
diubah dengan Surat Penawaran Putusan Kredit Tbk, was amended by the Credit Decision Offer
No. R.II.23-CRO/COD/LAT/02/2025 tanggal Letter No. R.II.23-CRO/COD/LAT/02/2025 dated
3 Februari 2025, dimana masa berlaku perjanjian February 3, 2025, where the validity period of the
diperpanjang sampai dengan tanggal 29 Januari agreement is extended until January 29, 2026.
2026.
Hasil pengajuan banding atas Surat Ketetapan Pajak The result of the appeal against the Tax
Kurang Bayar (SKPKB) Pajak Penghasilan Badan Underpayment Assessment Letter (SKPKB) for
tahun 2019 – PT Citra Borneo Utama Tbk. (“CBUT”) Corporate Income Tax for the year 2019 – PT Citra
Borneo Utama Tbk. (“CBUT”)
Pada tanggal 16 Januari 2025, Pengadilan Pajak On January 16, 2025, the Tax Court rejected the
menolak banding yang diajukan CBUT terkait Surat appeal submitted by CBUT regarding the Tax
Ketetapan Pajak Kurang Bayar dari Direktorat Underpayment Assessment Letter from the
Jenderal Pajak yang menyatakan kurang bayar pajak Directorate General of Taxes, which stated an
penghasilan badan tahun fiskal 2019 sebesar underpayment of corporate income tax for the fiscal
Rp3.786.000. CBUT telah mengajukan peninjauan year 2019 amounting to Rp3,786,000. CBUT has
kembali kepada Mahkamah Agung. filed for a judicial review to the Supreme Court.
161
Page 477
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. INFORMASI LAINNYA 44. OTHER INFORMATION
Provisi Sumber Daya Hutan (PSDH) dan Dana Billing Letter for for forest resource provision
Reboisasi (DR) (PSDH) and and reforestation fund (DR)
Pada bulan Januari 2024, Perseroan dan In January 2024, the Company and certain
beberapa entitas anak menerima Surat Tagihan subsidiaries received a Billing Letter for PSDH and
atas PSDH dan DR dari kementrian Lingkungan and DR from the Ministry of Environment and
Hidup dan Kehutanan (KLHK) Republik Indonesia. Forestry (KLHK) of Republic of Indonesia.
Pada Februari 2024, Perseroan dan beberapa In February 2024, the Company and certain
entitas anak tersebut telah mengirimkan surat subsidiaries sent letters to the KLHK to discuss the
balasan kepada KLHK untuk mendiskusikan extent of the land listed in the PSDH and DR billing
luasan areal yang tercantum di dalam surat letters. In December 2024 and January 2025, the
tagihan PSDH dan DR. Pada Desember 2024 dan Company and certain subsidiaries made payments
Januari 2025, Perseroan dan beberapa entitas on the related billing letter amounting to
anak telah melakukan pembayaran atas tagihan Rp145,969,330.
tersebut sebesar Rp145.969.330.
Perseroan dan beberapa entitas anak telah The Company and certain subsidiaries have
mencatat tagihan tersebut sebagai bagian dari recorded the related billing as part of insurance and
beban asuransi dan perizinan pada laporan laba permits expenses in the current year consolidated
rugi dan penghasilan komprehensif lainnya statement of profit or loss and other comprehensive
konsolidasian tahun berjalan. income.
162
Page 478
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
Berikut ini adalah Informasi Keuangan terpisah PT The following is separate PT Sawit Sumbermas Sarana
Sawit Sumbermas Sarana Tbk. (Entitas Induk), Tbk. (the Parent Entity)’s Financial Information,
terdiri dari laporan posisi keuangan Entitas Induk consisting of the statement of financial position of the
pada tanggal 31 Desember 2024 dan laporan laba Parent Entity as of December 31, 2024 and statements
rugi dan penghasilan komprehensif lain, laporan of profit or loss and other comprehensive income,
perubahan ekuitas dan arus kas Entitas Induk terkait changes in equity and cash flows of the Parent Entity
untuk tahun yang berakhir 31 Desember 2024 dan for the year ended December 31, 2024 and a summary
ikhtisar kebijakan akuntansi signifikan. Informasi of significant accounting policies. The Parent Entity’s
Keuangan Entitas Induk disajikan sebagai informasi Financial Information is presented as supplementary
tambahan terhadap laporan keuangan information to the consolidated financial statements of
konsolidasian Kelompok Usaha pada tanggal the Group as of December 31, 2024 and for the year
31 Desember 2024 dan untuk tahun yang berakhir then ended. The separate financial information does
pada tanggal tersebut. Informasi keuangan terpisah not reflect the impact of pooling-of-interests method as
tidak mencerminkan dampak metode penyatuan set out in PSAK 338.
kepemilikan sebagaimana dipersyaratkan dalam
PSAK 338.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
LAPORAN POSISI KEUANGAN STATEMENT OF
ENTITAS INDUK FINANCIAL POSITION OF THE PARENT
Disajikan kembali-Catatan D/
As restated - Note D
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 50.294.807 33.775.021 419.261.203 Cash and cash equivalents
Piutang usaha Trade receivables
Pihak berelasi 173.982.824 260.535.089 293.654.422 Related parties
Pihak ketiga - 13 - Third parties
Piutang lain-lain Other receivables
Pihak berelasi 610.657.106 539.239.958 614.918.862 Related parties
Pihak ketiga 2.774.486 715.519 6.826.490 Third parties
Persediaan 53.585.912 52.905.066 159.513.172 Inventories
Aset biologis 138.146.537 76.217.269 64.452.324 Biological assets
Pinjaman kepada pihak berelasi 2.000.000 39.749.980 100.035.989 loans to related parties
Biaya dibayar dimuka 1.391.122 1.117.792 924.659 prepayments
Uang muka kepada pihak ketiga 805.672 2.604.818 4.231.275 advance to third parties
Pajak dibayar dimuka 4.022.633 15.511.058 15.708.181 prepaid taxes
Taksiran tagihan restitusi pajak Estimated claim for tax refund
Jangka pendek - 692.538 - current
JUMLAH ASET LANCAR 1.037.661.099 1.023.064.121 1.679.526.577 TOTAL CURRENT ASSETS
163
Page 479
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
LAPORAN POSISI KEUANGAN STATEMENT OF
ENTITAS INDUK (lanjutan) FINANCIAL POSITION OF THE PARENT
(continued)
Disajikan kembali - Catatan D/
As restated - Note D
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
ASET TIDAK LANCAR NON-CURRENT ASSETS
Taksiran tagihan restitusi pajak 71.549.680 102.231.098 57.424.255 Estimated claims for tax refund
Aset tetap dan tanaman produktif 651.740.758 663.763.705 607.564.806 Fixed assets and bearer plants
Aset tak berwujud, neto 1.189.191 1.947.578 3.437.439 Intangible assets, net
Aset hak guna, neto 52.555.260 49.840.672 17.415.656 Right of use assets, net
Pinjaman jangka panjang Long-term convertible loan to
kepada pihak berelasi yang
dapat di konversi - 219.473.951 3.611.628.886 a related party
Investasi saham 10.123.075.162 9.171.468.313 6.265.092.222 Investment in shares of stock
Aset pajak tangguhan, neto 122.982.626 55.051.527 35.760.237 Deferred tax assets, net
Piutang plasma Plasma receivable
setelah dikurangi dengan after net off with
penyisihan penurunan nilai allowance for impairment
2024: Rp5.290.386 (2023: Rp8.661.991; 2024: Rp5,290,386 (2023: Rp8,661,991;
2022: RpNihil) 50.091.658 50.727.353 49.809.321 2022: RpNihil)
Aset tidak lancar lainnya 14.797.663 20.880.839 57.330.390 Other non-current assets
JANGKA ASET TIDAK LANCAR 11.087.981.998 10.335.385.036 10.705.463.212 TOTAL NON-CURRENT ASSETS
JUMLAH ASET 12.125.643.097 11.358.449.157 12.384.989.789 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Trade payables
Pihak ketiga 6.361.174 13.815.895 6.715.819 Third parties
Pihak berelasi 107.267.867 159.973.783 60.092.640 Related parties
Utang pajak 52.160.190 5.245.567 8.408.632 Taxes payable
Beban akrual 110.552.000 27.150.737 33.078.615 Accrued expenses
Utang lain-lain Other payables
Pihak ketiga 127.206.160 181.044.651 288.643.661 Third parties
Pihak berelasi 839.418.589 750.275.997 696.708.624 Related parties
Liabilitas kontrak 29.765.331 2.000.000 - Contract liabilities
Liabilitas sewa jangka pendek 9.036.906 10.271.747 1.207.710 Short-term lease liabilities
Liabilitas imbalan kerja Short-term employee benefit
karyawan jangka pendek 62.492.191 48.746.650 61.771.585 liabilities
Utang bank jangka pendek 32.351.772 43.139.886 - Short-term bank loan
Utang bank jangka panjang Current maturities of
jatuh tempo dalam satu tahun 461.434.675 437.500.864 513.862.495 ong-term bank loan
Utang sewa pembiayaan konsumen Consumer finance lease
jatuh tempo dalam satu tahun 2.156.967 399.347 - liabilities
Pinjaman jangka pendek Short-term loan
dari pihak berelasi 1.133.735.087 982.625.051 43.800.000 from related parties
JUMLAH LIABILITAS
JANGKA PENDEK 2.973.938.909 2.662.190.175 1.714.289.781 TOTAL CURRENT LIABILITIES
164
Page 480
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
LAPORAN POSISI KEUANGAN STATEMENT OF
ENTITAS INDUK (lanjutan) FINANCIAL POSITION OF THE PARENT
(continued)
Disajikan kembali- Catatan D/
As restated - Note D
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang bank jangka panjang -
setelah dikurangi bagian jatuh Long-term bank loan
tempo dalam satu tahun 2.499.741.089 2.950.729.030 3.031.229.068 net of current maturities
Liabilitas sewa jangka panjang 43.451.576 31.769.387 10.120.456 Long-term lease liabilities
Utang lain-lain pihak berelasi Long-term loan from
jangka panjang 323.786.006 308.840.804 974.717.471 a related party
Liabilitas imbalan kerja Long-term employee benefit
karyawan jangka panjang 74.750.090 72.815.596 60.368.568 liabilites
TOTAL LIABILITAS TOTAL NON-CURRENT
JANGKA PANJANG 2.941.728.761 3.364.154.817 4.076.435.563 LIABILITIES
TOTAL LIABILITAS 5.915.667.670 6.026.344.992 5.790.725.344 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas yang dapat Equity attributable to
diatribusikan kepada owners equity of
pemilik entitas induk the parent entity
Modal saham Share capital
Modal dasar - 32.100.000.000 Authorized -
lembar saham 32,100,000,000 shares
nilai nominal Rp100 at par value per share of
(nilai penuh) per saham Rp100 (full amount)
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 9.525.000.000 lembar 9,525,000,000
saham 952.500.000 952.500.000 952.500.000 shares
Tambahan modal disetor 818.560.115 818.560.115 818.560.115 Additional paid-in capital
Saldo laba Retained earnings
Sudah ditentukan penggunaannya 1.858.474.778 1.340.160.714 970.536.918 Appropriated
Belum ditentukan penggunaannya 2.280.648.312 1.979.428.701 3.616.933.978 Unappropriated
Penghasilan komprehensif lain 609.411.859 551.074.272 545.353.071 Other comprehensive income
Komponen ekuitas lainnya (309.619.637) (309.619.637) (309.619.637) Other equity component
TOTAL EKUITAS 6.209.975.427 5.332.104.165 6.594.264.445 TOTAL EQUITY
TOTAL LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 12.125.643.097 11.358.449.157 12.384.989.789 AND EQUITY
165
Page 481
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN ENTITAS INDUK COMPREHENSIVE INCOME OF THE PARENT
Disajikan kembali-Catatan D/
As restated - Note D
2024 2023 2022
PENDAPATAN DARI KONTRAK REVENUE FROM
DENGAN PELANGGAN 1.515.003.699 1.504.887.883 1.942.979.487 CONTRACTS WITH CUSTOMERS
BEBAN POKOK PENJUALAN (841.645.413) (1.056.336.269) (964.756.502) COST OF SALES
LABA BRUTO 673.358.286 448.551.614 978.222.985 GROSS PROFIT
Beban penjualan - (24.122.604) (62.851.821) Selling expenses
Beban umum dan General and administrative
administrasi (509.446.228) (400.777.490) (424.079.253) expenses
Keuntungan/(kerugian) atas Gain/(loss) from changes in
nilai wajar aset biologis 61.929.267 11.764.946 (57.200.672) fair value of biological assets
Bagian laba/(rugi) Equity in net income/(loss)
bersih entitas anak 1.029.394.827 626.682.505 1.674.427.994 of subsidiaries
Pendapatan/(beban) lain-lain, neto 8.994.357 3.687.673 (124.511.126) Other income/(expenses), net
LABA USAHA 1.264.230.509 665.786.644 1.984.008.107 OPERATING PROFIT
Pendapatan keuangan 5.411.425 300.808.538 317.714.368 Finance income
Beban keuangan (458.751.101) (462.404.500) (422.032.443) Finance costs
LABA SEBELUM PROFIT BEFORE CORPORATE
PAJAK PENGHASILAN BADAN 810.890.833 504.190.682 1.879.690.032 INCOME TAX
PAJAK PENGHASILAN BADAN 8.642.843 8.064.955 (42.314.062) CORPORATE INCOME TAX
LABA TAHUN BERJALAN 819.533.676 512.255.637 1.837.375.970 PROFIT FOR THE YEAR
Efek penyesuaian proforma - (1.069.191.117) 373.197.138 Effect of proforma adjustment
LABA/(RUGI) TAHUN BERJALAN PROFIT/(LOSS) FOR THE YEAR
SEBELUM EFEK BEFORE EFFECT OF
PENYESUAIAN PROFORMA 819.533.676 (556.935.480) 2.210.573.108 PROFORMA ADJUSTMENT
PENGHASILAN/(RUGI) KOMPREHENSIF OTHER COMPRHENSIVE
LAIN 58.862.856 (2.681.346) (23.339.303) INCOME/(LOSS)
Efek penyesuaian proforma Effect of proforma adjustment
atas penghasilan from other comprehensive
komprehensif lain - 11.017.567 (43.237.334) income
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN SETELAH INCOME FOR THE YEAR AFTER
PENYESUAIAN PROFORMA 878.396.532 (548.599.259) 2.143.996.471 PROFORMA ADJUSTMENT
166
Page 482
The original consolidated financial statements included herein are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK (lanjutan) 45. FINANCIAL INFORMATION OF PARENT ENTITY (continued)
PT SAWIT SUMBERMAS SARANA Tbk.
LAPORAN PERUBAHAN EKUITAS ENTITAS INDUK/
STATEMENT OF CHANGES IN EQUITY OF THE PARENT ENTITY
Modal
ditempatkan dan Penghasilan Komponen Saldo laba/Retained earnings
disetor penuh/ Tambahan komprehensif ekuitas
Issued and modal disetor/ lain/Other lainnya/ Ditentukan Belum ditentukan
fully paid Additional comprehensive Other equity penggunaannya/ penggunaannya/ Total/
Share capital paid-in capital income component appropriated unappropriated Total
Saldo 31 Desember 2021 952.500.000 818.560.115 60.147.217 (309.619.637 ) 665.162.743 995.068.369 3.181.818.807 Balance at December 31, 2021
Penyesuaian atas metode ekuitas - - 501.551.417 - - 2.191.087.669 2.692.639.086 Adjustment related to equity method
Saldo 31 Desember 2021
- disajikan kembali – Catatan D 952.500.000 818.560.115 601.514.664 (309.619.637 ) 665.162.743 3.186.156.038 5.914.273.923 Balance at December 31, 2021
Penyesuaian efek ekuitas Adjustment of effect of
merging entities yang timbul merging entities equity from
dari penerapan PSAK 338 - - (43.237.334) - - 373.197.138 329.959.804 application of PSAK 338
Rugi komprehensif lain - - (23.339.303) - - - (23.339.303) Other comprehensive losses
Cadangan umum - - - - 305.374.175 (305.374.175) - General reserves
Efek translasi - - 10.415.044 - - - 10.415.044 Translation effect
Pembagian dividen - - - - - (1.474.420.993) (1.474.420.993) Dividend distribution
Total laba tahun yang berakhir Total profit for the year ended
pada tanggal 31 Desember 2022 - - - - - 1.837.375.970 1.837.375.970 December 31, 2022
Saldo 31 Desember 2022 Balance at December 31, 2021
- disajikan kembali – Catatan D 952.500.000 818.560.115 545.353.071 (309.619.637 ) 970.536.918 3.616.933.978 6.594.264.445 - as restated – Note D
167
Page 483
The original consolidated financial statements included herein are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA PT SAWIT SUMBERMAS SARANA Tbk.
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN NOTES TO THE CONSOLIDATED
Tanggal 31 Desember 2024 FINANCIAL STATEMENTS
dan untuk tahun yang berakhir As of December 31, 2024
pada tanggal tersebut and for year then ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. INFORMASI KEUANGAN ENTITAS INDUK (lanjutan) 45. FINANCIAL INFORMATION OF PARENT ENTITY (continued)
PT SAWIT SUMBERMAS SARANA Tbk.
LAPORAN PERUBAHAN EKUITAS ENTITAS INDUK/
STATEMENT OF CHANGES IN EQUITY OF THE PARENT ENTITY
Modal
ditempatkan dan Penghasilan Komponen Saldo laba/Retained earnings
disetor penuh/ Tambahan komprehensif ekuitas
Issued and modal disetor/ lain/Other lainnya/ Ditentukan Belum ditentukan
fully paid Additional comprehensive Other equity penggunaannya/ penggunaannya/ Total/
Share capital paid-in capital income component appropriated unappropriated Total
Saldo 31 Desember 2022 Balance at December 31, 2022
- disajikan kembali – Catatan D 952.500.000 818.560.115 545.353.071 (309.619.637 ) 970.536.918 3.616.933.978 6.594.264.445 - as restated – Note D
Penyesuaian efek ekuitas Adjustment of effect of
merging entities yang timbul merging entities equity from
dari penerapan PSAK 338 - - 11.017.567 - - (1.069.191.118) (1.058.173.551) application of PSAK 338
Rugi komprehensif lain - - (2.681.346) - - - (2.681.346) Other comprehensive loss
Efek translasi - - (2.615.020) - - - (2.615.021) Translation effect
Cadangan umum - - - - 369.623.796 (369.623.796) - General reserves
Pembagian dividen - - - - - (710.946.000) (710.946.000) Dividend distribution
Total laba tahun yang berakhir Total profit for the year ended
pada tanggal 31 Desember 2023 - - - - - 512.255.637 512.255.637 December 31, 2023
Saldo 31 Desember 2023 Balance at December 31, 2023
- disajikan kembali - Catatan D 952.500.000 818.560.115 551.074.272 (309.619.637 ) 1.340.160.714 1.979.428.701 5.332.104.165 - As restated – Note D
Laba komprehensif lain - - 58.862.856 - - - 58.862.856 Other comprehensive income
Efek translasi - - (525.269) - - - (525.269) Translation effect
Cadangan umum - - - - 518.314.064 (518.314.064) - General reserves
Total laba tahun yang berakhir - - - - - 819.533.676 819.533.676 Total profit for the year ended
pada tanggal 31 Desember 2024 December 31, 2024
Saldo 31 Desember 2024 952.500.000 818.560.115 609.411.859 (309.619.637 ) 1.858.474.778 2.280.648.312 6.209.975.427 Balance at December 31, 2024
168
Page 484
The original consolidated financial statements included herein
are in the Indonesian language
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
LAPORAN ARUS KAS ENTITAS INDUK STATEMENT OF CASH FLOWS OF THE PARENT
Tahun yang Berakhir
pada Tanggal 31 Desember/
Years Ended December 31,
2024 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI : OPERATING ACTIVITIES :
Penerimaan kas dari pelanggan 1.629.321.308 1.540.007.216 Cash received from customers
Pembayaran kas kepada pemasok (809.537.461) (805.022.418) Cash paid to suppliers
Pembayaran kas kepada karyawan (290.763.756) (331.125.076) Cash paid to employees
Kas yang dihasilkan dari operasi 529.020.091 403.859.722 Cash resulting from operations
Penghasilan bunga yang diterima 134.734.265 68.103.384 Interest income received
Pembayaran pajak penghasilan badan (5.986.343) (77.616.634) Payments of corporate income tax
Penerimaan dari restitusi pajak 24.921.018 22.178.938 Cash received from tax restitution
Penerimaan dari Cash received from estimated
restitusi PPN 21.806.318 67.194.552 claim for tax refund
Beban keuangan yang dibayar (453.628.741) (455.109.749) Finance cost paid
Kas neto yang diperoleh dari Net cash provided by
aktivitas operasi 250.866.608 28.610.213 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI : INVESTING ACTIVITIES :
Pemberian dana Cash paid to
dari pihak berelasi, neto (328.600.000) (425.282.360) related parties, net
Perolehan aset tetap (69.191.175) (134.211.643) Acquisitions of fixed assets
Pembayaran kembali dari pihak berelasi 366.349.980 659.118.876 Repayment from related parties
Penambahan biaya pengembangan Addition development cost of
plasma (23.338.870) (17.166.866) plasma
Penerimaan dari pembiayaan kembali Cash receipt from refinancing
plasma 13.919.544 10.006.074 plasma
Pembayaran uang muka atas Advance payment of purchase of
pembelian aset tetap (2.066.026) (2.165.441) fixed asset
Kas neto yang (digunakan untuk) Net cash (used in)/
/diperoleh dari provided by
aktivitas investasi (42.926.547) 90.298.640 investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN : FINANCING ACTIVITIES :
Penerimaan kas dari pihak berelasi 255.197.830 326.515.757 Cash received from related parties
Penerimaan utang bank 136.573.875 43.139.886 Cash received for bank loan, net
Pembayaran utang bank (574.416.119) (160.854.826) Cash paid for bank loan, net
Pembayaran dividen - (710.946.000) Payments of dividend
Pembayaran liabilitas sewa (8.775.861) (2.249.852) Repayments of lease liabilities
Kas neto yang digunakan untuk Net cash used in
aktivitas pendanaan (191.420.275) (504.395.035) financing activities
KENAIKAN/(PENURUNAN) NETO NET INCREASE/(DECREASE)
KAS DAN SETARA KAS 16.519.786 (385.486.182) CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENT
AWAL TAHUN 33.775.021 419.261.203 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 50.294.807 33.775.021 AT END OF YEAR
169
Page 485
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK OF THE PARENT ENTITY
A. IKHTISAR KEBIJAKAN AKUNTANSI YANG A. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN POLICIES
Dasar penyusunan informasi keuangan entitas Basis of preparation of the parent entity
induk financial information
PSAK 227 mengatur dalam hal Entitas Induk PSAK 227 regulates that when a Parent Entity
memilih untuk menyajikan laporan keuangan elected to present the separate financial statements,
tersendiri maka laporan tersebut hanya dapat such financial statements should be presented as
disajikan sebagai informasi tambahan dalam laporan supplementary information to the consolidated
keuangan konsolidasian. Laporan keuangan financial statements. Separate financial statements
tersendiri adalah laporan keuangan yang disajikan are those presented by a parent, in which the
oleh entitas induk yang mencatat investasi pada investments in subsidiaries, associate entity and
entitas anak, entitas asosiasi, dan pengendalian joint control entity are accounted for on the basis of
bersama entitas berdasarkan kepemilikan ekuitas the direct equity interest rather than on the basis of
langsung bukan berdasarkan pelaporan hasil dan the reported results and net assets of the investee.
aset neto investee.
Kebijakan akuntansi yang diterapkan dalam Accounting policies adopted in the preparation of the
penyusunan Informasi keuangan Entitas Induk parent entity financial information are the same as
adalah sama dengan kebijakan akuntansi yang the accounting policies adopted in the preparation of
diterapkan dalam penyusunan laporan keuangan the Group’s consolidated financial statements as
konsolidasian Kelompok Usaha sebagaimana disclosed in Note 2 to the consolidated financial
diungkapkan dalam Catatan 2 atas laporan statements, except for investments in subsidiaries.
keuangan konsolidasian, kecuali untuk penyertaan
pada entitas anak.
Penyertaan saham pada entitas anak dicatat pada Investments in shares of stock of subsidiaries are
biaya perolehan. Entitas induk mengakui dividen dari accounted for at acquisition cost. The parent entity
entitas anak pada laporan laba rugi entitas induk recognizes dividend from subsidiaries in the Parent
ketika hak menerima dividen ditetapkan. entity’s profit and loss when its right to receive the
dividend is established.
170
Page 486
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
B. PENYERTAAN SAHAM B. INVESTMENTS IN SHARES OF STOCK
Pada tanggal 31 Desember 2024, 2023, dan 2022, As of December 31, 2024, 2023, and 2022, the
Entitas induk memiliki penyertaan saham pada parent entity has the following invesments in shares
entitas anak berikut: of stock as follows:
Disajikan kembali-Catatan D/
As restated - Note D
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Entitas anak Subsidiaries
PT Citra Borneo Utama Tbk. 3.872.373.732 4.306.834.227 1.898.855.643 PT Citra Borneo Utama Tbk.
PT Mitra Mendawai Sejati 1.222.979.959 1.065.045.640 1.036.578.051 PT Mitra Mendawai Sejati
PT Kalimatan Sawit Abadi 3.784.174.805 2.999.539.077 2.527.811.213 PT Kalimatan Sawit Abadi
SSMS Plantations Holding Pte Ltd. 100.720.386 114.873.893 75.066.473 SSMS Plantations Holding Pte Ltd.
Entitas asosiasi Associated entity
PT Surya Borneo Industri 652.827.682 685.175.476 726.780.842 PT Surya Borneo Industri
Total 10.123.075.162 9.171.468.313 6.265.092.222 Total
C. SALDO DAN TRANSAKSI DENGAN PIHAK C. BALANCE AND TRANSACTIONS WITH
BERELASI RELATED PARTIES
Detail saldo dengan pihak berelasi adalah Balance with related parties, are as follows:
sebagai berikut:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Piutang usaha - lancar Trade receivables - current
- dalam Rupiah - in Rupiah
Entitas yang memiliki pengaruh Entity which has significant
signifikan terhadap Kelompok Usaha influence to Group
PT Citra Borneo Indah 50.259.851 66.358.071 68.798.389 PT Citra Borneo Indah
Entitas anak Subsidiaries
PT Kalimantan Sawit Abadi 66.962.558 116.900.387 105.802.772 PT Kalimantan Sawit Abadi
PT Citra Borneo Utama Tbk. 31.857.434 63.736.327 117.105.081 PT Citra Borneo Utama Tbk.
PT Mitra Mendawai Sejati 24.902.981 13.540.304 1.948.180 PT Mitra Mendawai Sejati
Total 173.982.824 260.535.089 293.654.422 Total
Piutang lain-lain - lancar Other receivables - current
- dalam Rupiah - in Rupiah
Entitas yang memiliki pengaruh Entity which has significant
signifikan terhadap Kelompok Usaha influence to Group
PT Citra Borneo Indah 276.491.104 85.167.964 85.312.974 PT Citra Borneo Indah
Entitas anak Subsidiaries
SSMS Plantation Holdings Pte. Ltd. 207.598.404 197.992.909 202.038.561 SSMS Plantation Holdings Pte.Ltd.
PT Kalimantan Sawit Abadi 60.116.993 196.749.830 257.892.128 PT Kalimantan Sawit Abadi
SSMS Plantation International SSMS Plantation International
Pte. Ltd. 57.082.680 54.449.265 55.561.844 Pte. Ltd.
PT Citra Borneo Utama Tbk. 2.456.939 605.152 490.458 PT Citra Borneo Utama Tbk.
PT Mitra Mendawai Sejati 1.038.329 930.621 4.374 PT Mitra Mendawai Sejati
PT Menteng Kencana Mas 865.835 493.313 769.894 PT Menteng Kencana Mas
PT Tanjung Sawit Abadi 510.397 243.754 549.226 PT Tanjung Sawit Abadi
PT Sawit Multi Utama 120.555 - 23.888 PT Sawit Multi Utama
PT Mirza Pratama Putra 113.716 - 652.116 PT Mirza Pratama Putra
171
Page 487
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
C. SALDO DAN TRANSAKSI DENGAN PIHAK C. BALANCE AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
Detail saldo dengan pihak berelasi adalah Balance with related parties, are as follows:
sebagai berikut:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Entitas Sepengendali Entities under common control
PT Surya Borneo Industri 376.968 19.494 3.651.433 PT Surya Borneo Industri
Pihak berelasi lainnya Other related parties
PT Sulung Ranch 2.311.225 311.314 4.484.717 PT Sulung Ranch
PT Natai Sawit Perkasa 761.299 1.285.247 2.131.912 PT Natai Sawit Perkasa
PT Pesona Citra Propertindo 374.185 299.274 194.480 PT Pesona Citra Propertindo
PT Sepalar Yasa Kartika 274.685 687.092 1.146.587 PT Sepalar Yasa Kartika
PT Borneo Sawit Gemilang 163.756 2.324 - PT Borneo Sawit Gemilang
PT Pelayaran Lingga Marintama 36 2.405 14.270 PT Pelayaran Lingga Marintama
Total 610.657.106 539.239.958 614.918.862 Total
Pinjaman kepada pihak berelasi Loans to related parties
- lancar - dalam rupah - current - in rupiah
Entitas anak Subsidiaries
PT Kalimantan Sawit Abadi 2.000.000 39.749.980 100.035.989 PT Kalimantan Sawit Abadi
Pinjaman - tidak lancar Loans - non-current
- dalam rupah - in rupiah
Entitas yang memiliki pengaruh Entity which has significant
signifikan terhadap Kelompok Usaha influence to Group
PT Citra Borneo Indah - 219.473.951 3.611.628.886 PT Citra Borneo Indah
Total 2.000.000 259.223.931 3.711.664.875 Total
Total piutang usaha dan Total trade receivable and
piutang lain-lain, dan pinjaman other receivable, and
kepada pihak berelasi 786.526.215 1.058.998.978 4.620.238.159 loans to related parties
Total aset 11.661.327.461 10.868.450.557 11.894.991.184 Total assets
Sebagai persentasi As percentage of
terhadap total aset 6,74% 9,74% 38,84% total assets
172
Page 488
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
C. SALDO DAN TRANSAKSI DENGAN PIHAK C. BALANCE AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
Detail saldo dengan pihak berelasi adalah Balance with related parties, are as follows:
sebagai berikut:
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Utang usaha - lancar Trade payables - current
- dalam Rupiah - in Rupiah
Entitas yang memiliki pengaruh Entity which has significant
signifikan terhadap Kelompok Usaha influence to Group
PT Citra Borneo Indah 4.154.365 3.973.776 157.135 PT Citra Borneo Indah
Entitas anak Subsidiaries
PT Kalimantan Sawit Abadi 39.101.356 97.596.669 9.568.154 PT Kalimantan Sawit Abadi
PT Tanjung Sawit Abadi 49.459.250 49.459.251 49.367.351 PT Tanjung Sawit Abadi
PT Mitra Mendawai Sejati 14.492.712 8.883.903 1.000.000 PT Mitra Mendawai Sejati
PT Sawit Multi Utama 60.184 60.184 - PT Sawit Multi Utama
Total 107.267.867 159.973.783 60.092.640 Total
Utang lain-lain - lancar Other payables - current
- dalam Rupiah - in Rupiah
Entitas yang memiliki pengaruh Entity which has significant
signifikan terhadap Kelompok Usaha influence to Group
PT Citra Borneo Indah 1.421.273 2.183.325 - PT Citra Borneo Indah
Entitas anak Subsidiaries
PT Tanjung Sawit Abadi 406.012.600 374.725.910 352.595.760 PT Tanjung Sawit Abadi
PT Mitra Mendawai Sejati 300.975.890 310.991.611 309.759.539 PT Mitra Mendawai Sejati
SSMS Plantation International SSMS Plantation International
Pte. Ltd. 50.270.306 29.718.640 30.135.731 Pte. Ltd.
PT Mirza Pratama Putra 39.578.850 10.946.237 472.783 PT Mirza Pratama Putra
PT Sawit Multi Utama 32.166.670 6.422.050 130.164 PT Sawit Multi Utama
PT Menteng Kencana Mas 1.041.523 750.778 1.428.298 PT Menteng Kencana Mas
PT Kalimantan Sawit Abadi 306.137 345.664 18.296 PT Kalimantan Sawit Abadi
PT Citra Borneo Utama Tbk. 10.078 7.858 7.859 PT Citra Borneo Utama Tbk.
Entitas Sepengendali Entities under common control
PT Surya Borneo Industri 722.221 2.741.022 412.563 PT Surya Borneo Industri
Pihak berelasi lainnya Other related parties
PT Sulung Ranch 4.731.025 2.033.220 792.310 PT Sulung Ranch
PT Pesona Citra Propertindo 1.588.931 9.379.720 955.321 PT Pesona Citra Propertindo
PT Pelayaran Lingga Marintama 396.873 - - PT Pelayaran Lingga Marintama
PT Natai Sawit Perkasa 155.827 - - PT Natai Sawit Perkasa
PT Borneo Sawit Gemilang 41.385 - - PT Borneo Sawit Gemilang
PT Sepalar Yasa Kartika - 29.962 - PT Sepalar Yasa Kartika
Total 839.419.589 750.275.997 696.708.624 Total
173
Page 489
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
C. SALDO DAN TRANSAKSI DENGAN PIHAK C. BALANCE AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
Detail saldo dengan pihak berelasi adalah Balance with related parties, are as follows:
sebagai berikut:
Disajikan kembali - Catatan 45/
As restated - Note 45
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Pinjaman dari pihak berelasi Loans from related parties
- lancar – dalam rupiah - current – in rupiah
Entitas anak Subsidiaries
PT Sawit Multi Utama 379.127.443 195.075.789 - PT Sawit Multi Utama
PT Tanjung Sawit Abadi 368.666.296 279.007.507 - PT Tanjung Sawit Abadi
PT Mirza Pratama Putra 349.721.750 308.889.400 - PT Mirza Pratama Putra
PT Mitra Mendawai Sejati 36.219.598 199.652.355 43.800.000 PT Mitra Mendawai Sejati
Total 1.133.735.087 982.625.051 43.800.000 Total
Utang lain-lain pihak berelasi Long-term loan from
- jangka panjang a related party
- dalam Dolar AS - in US Dollar
Entitas anak Subsidiaries
SSMS Plantation International SSMS Plantation International
Pte. Ltd. 323.786.006 308.840.804 974.717.471 Pte. Ltd.
Total 1.457.521.093 1.291.465.855 1.018.517.471 Total
Total utang usaha dan Total trade payables and
utang lain-lain, dan pinjaman other payables, and
dari pihak berelasi 2.296.940.682 2.201.715.635 1.775.318.735 loans from related parties
Total liabilitas 5.915.667.670 6.026.344.992 5.790.725.344 Total liabilities
Sebagai persentasi As percentage of
terhadap total liabilitas 38,83% 36,53% 30,65% total liabilities
Utang lain-lain - pihak berelasi terutama Other payables - related parties mainly represent non-
merupakan dana talangan dan utang atas jasa interest bearing advances and payable from services
yang diberikan tanpa bunga yang diterima oleh rendered obtained by the Company from these related
Perusahaan dari pihak-pihak berelasi. parties.
Saldo utang lain-lain - pihak berelasi pada akhir Outstanding balances of other payables - related parties
tahun tidak memiliki jaminan. at year-end are unsecured.
174
Page 490
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
C. SALDO DAN TRANSAKSI DENGAN PIHAK C. BALANCE AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
Detail transaksi dengan pihak berelasi adalah Transactions with related parties, are as follows:
sebagai berikut:
Disajikan kembali - Catatan D/
As restated - Note D
Untuk tahun yang berakhir pada tanggal/
For the years ended
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Penjualan Sales
Entitas anak Subsidiaries
PT Citra Borneo Utama Tbk. 1.424.444.427 1.445.050.660 1.453.391.988 PT Citra Borneo Utama Tbk
PT Mitra Mendawai Sejati 59.391.258 38.403.042 63.411.840 PT Mitra Mendawai Sejati
PT Kalimantan Sawit Abadi 14.141.915 10.019.400 10.204.243 PT Kalimantan Sawit Abadi
Entitas sepengendali Entities under common control
PT Citra Borneo Indah 6.447.700 4.013.463 62.228.033 PT Citra Borneo Indah
Total 1.504.425.300 1.497.486.565 1.589.236.104 Total
Total penjualan 1.515.003.699 1.504.887.883 1.942.979.487 Total sales
Sebagai persentasi As percentage of
terhadap total penjualan 99,30% 99,50% 81,79% total sales
Pembelian Purchase
Entitas anak Subsidiaries
PT Kalimantan Sawit Abadi 50.658.860 88.123.403 41.871.341 PT Kalimantan Sawit Abadi
PT Mitra Mendawai Sejati 14.184.026 7.118.649 547.418 PT Mitra Mendawai Sejati
PT Tanjung Sawit Abadi - 82.980 - PT Tanjung Sawit Abadi
PT Kalimantan Sawit Abadi - 54.342 - PT Kalimantan Sawit Abadi
Total 64.842.886 95.379.374 42.418.759 Total
Total beban pokok penjualan 841.645.413 1.056.336.269 964.756.502 Total cost of sales
Sebagai persentasi terhadap As percentage of
jumlah beban pokok penjualan 7,70% 9,03% 4,40% total cost of sales
Beban Penanganan Handling expense
Pihak berelasi lainnya Other related parties
PT Surya Borneo Industri 462.593 15.996 216.788 PT Surya Borneo Industrii
Total beban penjualan - 24.122.604 62.851.821 Total selling expenses
Sebagai persentasi terhadap As percentage of
total beban penjualan 0% 0,06% 0,34% total selling expenses
Biaya penelitian dan pemeliharaan Research and maintenance expense
Entitas yang memiliki pengaruh Entity which has significant
signifikan terhadap Kelompok Usaha influence to Group
PT Citra Borneo Indah - - 36.097.200 PT Citra Borneo Indah
Total beban pokok penjualan 841.645.413 1.056.336.269 964.756.502 Total cost of sales
Sebagai persentasi terhadap As percentage of
total beban pokok penjualan 0,00% 0,00% 3,74% total cost of sales
175
Page 491
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
C. SALDO DAN TRANSAKSI DENGAN PIHAK C. BALANCE AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
Detail transaksi dengan pihak berelasi adalah Transactions with related parties, are as follows:
sebagai berikut: (lanjutan) (continued)
Disajikan kembali - Catatan D/
As restated - Note D
Untuk tahun yang berakhir pada tanggal/
For the years ended
31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
December 31, 2024 December 31, 2023 December 31, 2022
Pendapatan bunga Interest income
Entitas yang memiliki pengaruh
signifikan terhadap Entity which has significant
Kelompok Usaha influence to Group
PT Citra Borneo Indah - 273.770.771 274.424.477 PT Citra Borneo Indah
Entitas anak Subsidiaries
PT Kalimantan Sawit Abadi 4.587.436 7.005.644 35.281.798 PT Kalimantan Sawit Abadi
PT Sawit Multi Utama - - 3.142.083 PT Sawit Multi Utama
Total pendapatan bunga Interest income
pihak berelasi 4.587.436 280.776.415 312.848.358 related parties parties, net
Total pendapatan keuangan 5.411.425 300.808.539 317.714.368 Total finance income
Sebagai persentase terhadap
total pendapatan keuangan 84,77% 93,34% 98,4% As percentage to total finance income
D. PENYAJIAN KEMBALI LAPORAN KEUANGAN D. RESTATEMENT OF SEPARATE FINANCIAL
TERSENDIRI STATEMENTS
Perusahaan menyajikan kembali laporan keuangan The Company restated its financial statements as of
tanggal 31 Desember 2023 dan 1 Januari 2023/ December 31, 2023 and January 1,
31 Desember 2022, serta untuk tahun yang 2023/December 31, 2022, and for the year ended
berakhir pada tanggal 31 Desember 2022, December 31, 2022, due to the charges in
sehubungan dengan perubahan kebijakan accounting policy of investments in subsidiaries
akuntansi untuk mencatat investasi pada entitas from cost method to equity method which was
anak dari metode biaya menjadi metode ekuitas recorded according to PSAK 227 "Consolidated and
yang dicatat sesuai dengan PSAK 227 "Laporan Separate Financial Statements” (Note 44a).
Keuangan Konsolidasian dan Laporan Keuangan
Tersendiri" (Catatan 44a).
176
Page 492
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
D. PENYAJIAN KEMBALI LAPORAN KEUANGAN D. RESTATEMENT OF SEPARATE FINANCIAL
TERSENDIRI (lanjutan) STATEMENTS (continued)
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Disajikan Disajikan
sebelumnya/ Disajikan sebelumnya/ Disajikan
As previously kembali/ As previously kembali/
Presented As restated Presented As restated
Aset Assets
Aset Lancar Current Assets
Kas dan setara kas 33.775.021 33.775.021 419.261.203 419.261.203 Cash and cash equivalents
Putang usaha Trade receivable
Pihak berelasi 260.535.089 260.535.089 293.654.422 293.654.422 Related parties
Pihak ketiga - 13 Third parties
Piutang lain-lain Others receivables
Pihak berelasi 539.239.958 539.239.958 614.918.862 614.918.862 Related parties
Pihak ketiga 715.519 715.519 6.826.490 6.826.490 Third parties
Persediaan 52.905.066 52.905.066 159.513.172 159.513.172 Inventories
Aset biologis 76.217.269 76.217.269 64.452.324 64.452.324 Biological assets
Pinjaman kepada pihak berelasi 39.749.980 39.749.980 100.035.989 100.035.989 Loans to related parties
Biaya dibayar dimuka 1.117.792 1.117.792 924.659 924.659 Prepayments
Uang muka kepada pihak ketiga 2.604.817 2.604.818 4.231.275 4.231.275 Advance to third parties
Pajak dibayar dimuka 15.511.058 15.511.058 15.708.181 15.708.181 Prepaid taxes
Taksiran tagihan restitusi pajak Estimated claim for tax refund
jangka pendek 692.538 692.538 - - current
Total Aset Lancar 1.023.064.107 1.023.064.121 1.679.526.577 1.679.526.577 Total Current Assets
Aset Tidak Lancar Non-Current Assets
Taksiran tagihan restitusi pajak 102.231.098 102.231.098 57.424.255 57.424.255 Estimated claims for tax refund
Piutang lain-lain jangka panjang Long-term other receivables
kepada pihak berelasi to related parties
Aset tetap dan tanaman produktif 663.763.705 663.763.705 607.564.806 607.564.806 Fixed assets and bearer plants
Aset tak berwujud, neto 1.947.578 1.947.578 3.437.439 3.437.439 Intangible assets, net
Aset hak guna - neto 49.840.672 49.840.672 17.415.656 17.415.656 Right of use asset, net
Pinjaman jangka panjang kepada pihak Long-term convertible loan to
berelasi yang dapat dikonversi 219.473.951 219.473.951 3.611.628.886 3.611.628.886 a related party
Investasi saham 5.278.273.874 9.171.468.313 1.826.964.291 6.265.092.222 Investment in shares of stock
Aset pajak tangguhan, neto 55.051.527 55.051.527 35.760.237 35.760.237 Deferred tax assets, net
Piutang plasma setelah dikurangi dengan Plasma receivables after net off
penyisihan penurunan nilai with allowance impairment
2023: Rp8.661.991 (2022: RpNihil) 50.727.353 50.727.353 49.809.321 49.809.321 2023: Rp8,661,991 (2022: RpNil)
Aset tidak lancar lainnya 20.880.839 20.880.839 57.330.390 57.330.390 Other non-current assets
Total Aset Tidak Lancar 6.442.190.597 10.335.385.036 6.267.335.281 10.705.463.212 Total Non-Current Assets
Total Aset 7.465.254.704 11.358.449.157 7.946.861.857 12.384.989.789 Total Assets
Liabilitas dan Ekuitas Liabilities and Equity
Liabilitas Jangka Pendek Current Liabilities
Utang usaha Trade payables
Pihak berelasi 159.973.783 159.973.783 60.092.640 60.092.640 Related parties
Pihak ketiga 13.815.882 13.815.895 6.715.819 6.715.819 Third parties
Utang pajak 5.245.567 5.245.567 8.408.632 8.408.632 Taxes payable
Beban akrual 27.150.737 27.150.737 33.078.615 33.078.615 Accrued expenses
Utang lain-lain Other payables
Pihak berelasi 750.275.997 750.275.997 696.708.624 696.708.624 Related parties
Pihak ketiga 181.044.650 181.044.651 288.643.661 288.643.661 Third parties
Liabilitas kontrak 2.000.000 2.000.000 - - Contract liabilities
Liabilitas sewa jangka pendek 10.271.747 10.271.747 1.207.710 1.207.710 Short-term lease liabilities
Liabilitas imbalan kerja karyawan Short-term employee benefit
jangka pendek 48.746.650 48.746.650 61.771.585 61.771.585 liabilities
Liabilitas sewa pembiayaan Current maturities of finance
jatuh tempo dalam satu tahun - - lease liabilities
Utang bank jangka pendek 43.139.886 43.139.886 - - Short-term bank loan
Utang bank jangka panjang Current maturities of long-term
Jatuh tempo dalam satu tahun 437.500.864 437.500.864 513.862.495 513.862.495 bank loan
Utang sewa pembiayaan konsumen Consumer finance lease
jatuh tempo dalam satu tahun 399.347 399.347 - - liabilities
177
Page 493
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
D. PENYAJIAN KEMBALI LAPORAN KEUANGAN D. RESTATEMENT OF SEPARATE FINANCIAL
TERSENDIRI (lanjutan) STATEMENTS (continued)
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Disajikan Disajikan
sebelumnya/ Disajikan sebelumnya/ Disajikan
As previously kembali/ As previously kembali/
Presented As restated Presented As restated
Liabilitas dan Ekuitas (lanjutan) Liabilities and Equity
Liabilitas Jangka Pendek (lanjutan) Current Liabilities
Pinjaman jangka pendek Short-term loan
dari pihak berelasi 982.625.051 982.625.051 - 43.800.000 from related parties
Total Liabilitas Jangka Pendek 2.662.190.161 2.662.190.175 1.670.489.781 1.714.289.781 Total Current Liabilities
Liabilitas Jangka Panjang Non-Current Liabilities
Utang bank jangka panjang -
Setelah dikurangi bagian jatuh tempo Long-term bank loan
Tempo dalam satu tahun 2.950.729.030 2.950.729.030 3.031.229.068 3.031.229.068 net of current maturities
Liabilitas sewa jangka panjang 31.769.387 31.769.387 10.120.456 10.120.456 Long-term lease liabilities
Utang lain-lain pihak berelasi Long-term loan from
jangka panjang 308.840.804 308.840.804 1.018.517.471 974.717.471 a related party
Liabilitas imbalan kerja Long-term employee benefit
karyawan jangka panjang 72.815.596 72.815.596 60.368.568 60.368.568 liabilities
Total Liabilitas Jangka Panjang 3.364.154.817 3.364.154.817 4.120.235.563 4.076.435.563 Total Non-Current Liabilities
Total Liabilitas 6.026.344.978 6.026.344.992 5.790.725.344 5.790.725.344 Total Liabilities
Ekuitas Equity
Ekuitas yang dapat diatribusikan Equity attributable to Owners
kepada Pemilik Entitas Induk equity of the parent entity
Modal saham Share capital
Modal dasar - 32.100.000.000 Authorized - 32,100,000,000 shares
lembar saham nilai nominal Rp100 at par value per share of Rp100
(nilai penuh) per saham (full amount)
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 9.525.000.000 lembar 9,525,000,000
saham 952.500.000 952.500.000 952.500.000 952.500.000 shares
Tambahan modal disetor 818.560.115 818.560.115 818.560.115 818.560.115 Additional paid-in capital
Saldo laba Retained earnings
Sudah ditentukan penggunaannya 1.340.160.714 1.340.160.714 970.536.918 970.536.918 Appropriated
Belum ditentukan penggunaannya (1.416.704.628 ) 1.979.428.701 (324.717.467 ) 3.616.933.978 Unappropriated
Penghasilan komprehensif lain 54.013.162 551.074.272 48.876.584 545.353.071 Other comprehensive income
Komponen ekuitas lainnya (309.619.637 ) (309.619.637) (309.619.637 ) (309.619.637 ) Other equity component
Total Ekuitas 1.438.909.726 5.332.104.165 2.156.136.513 6.594.264.445 Total Equity
Total Liabilitas dan Ekuitas 7.465.254.704 11.358.449.157 7.946.861.857 12.384.989.789 Total Liabilities and Equity
178
Page 494
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 As of December 31, 2024
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
D. PENYAJIAN KEMBALI LAPORAN KEUANGAN D. RESTATEMENT OF SEPARATE FINANCIAL
TERSENDIRI (lanjutan) STATEMENTS (continued)
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Disajikan Disajikan
sebelumnya/ Disajikan sebelumnya/ Disajikan
As previously kembali/ As previously kembali/
Presented As restated Presented As restated
Pendapatan dari kontrak Revenue from contracts
dengan Pelanggan 1.504.887.883 1.504.887.883 1.942.979.487 1.942.979.487 with customer
Beban pokok penjualan (1.056.336.269 ) (1.056.336.269) (964.756.502 ) (964.756.502 ) Cost of sales
Laba usaha 448.551.614 448.551.614 978.222.985 978.222.985 Profit from operations
Beban penjualan (24.122.603 ) (24.122.604) (62.851.821 ) (62.851.821 ) Selling expense
Beban umum dan administrasi (400.777.490 ) (400.777.490) (424.079.253 ) (424.079.253 ) General and administrative
Keuntungan/(kerugian) atas Gain/(loss) from changes in
Nilai wajar aset biologis 11.764.945 11.764.946 (57.200.672 ) (57.200.672 ) fait value of biological assets
Bagian laba/(rugi) bersih entitas anak - 626.682.505 - 1.674.427.994 Equity in net income of subsidiaries
Pendapatan/(beban) lain-lain, neto 106.697.174 3.687.673 173.877.801 (124.511.126 ) Other income/(expenses), net
Laba usaha 142.113.640 665.786.644 606.641.469 1.984.008.107 Operating profit
Pendapatan keuangan 300.808.539 300.808.539 317.714.368 317.714.368 Finance income
Beban keuangan (462.404.499 ) (462.404.500) (422.032.443 ) (422.032.443) Finance cost
Laba/(rugi) sebelum pajak Profit before corporate
Penghasilan badan (19.482.320 ) 504.190.682 502.323.394 1.879.690.032 Income tax
Pajak Penghasilan badan 8.064.955 8.064.955 (42.314.062 ) (42.314.062 ) Corporate Income tax
Laba/(rugi) tahun berjalan (11.417.365 ) 512.225.637 460.009.332 1.837.375.970 Profit/(loss) for the year
Efek penyesuaian proforma - (1.069.191.117) - 373.197.138 Effect of proforma adjustment
LABA TAHUN BERJALAN PROFIT FOR THE YEAR
SEBELUM EFEK BEFORE EFFECT OF
PENYESUAIAN PROFORMA - (556.965.480) 460.009.332 2.210.573.108 PROFORMA ADJUSTMENT
RUGI OTHER COMPREHENSIVE
KOMPREHENSIF LAIN 5.136.578 (2.681.346) (11.270.633 ) (23.339.303 ) LOSS
(6.280.787 ) (559.646.826) 448.738.699 2.187.233.805
Efek penyesuaian proforma Effect of proforma adjustment
atas penghasilan from other comprehensive
komprehensif lain - 11.017.567 - (43.237.334) income
TOTAL (RUGI)/LABA KOMPREHENSIVE TOTAL COMPREHENSIVE (LOSS)/INCOME
TAHUN BERJALAN SETELAH FOR THE YEARS AFTER
PENYESUAIAN PROFORMA (6.280.787 ) (548.629.259) 448.738.699 2.143.996.471 PROFORMA ADJUSTMENT
179
Page 495
Laporan Tahunan
Annual Report
2024
KANTOR PUSAT
Jl. H. Udan Said No. 47 Pangkalan Bun 74113
Kalimantan Tengah, Indonesia
Ph : +62 532 21297
KANTOR PERWAKILAN JAKARTA
Equity Tower Lt. 43 Suite C - D
Jl. Jend. Sudirman Kav. 52-53 SCBD Lot 9
Jakarta 12190, Indonesia
Ph : +62 21 2903 5401
E : corporate@ssms.co.id
Names mentioned 117 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Financial Services Authority
p.2 ×17
unresolved
org
PT Kalimantan Sawit Abadi
p.8 ×20
unresolved
org
Bank Sindikasi
p.8
unresolved
org
PT Mitra Mendawai Sejahtera
p.8 ×2
unresolved
org
SSMS Plantation International Pte Ltd
p.8 ×2
unresolved
org
PT Menteng Kencana Mas
p.8 ×16
unresolved
org
PT Mirza Pratama Putra
· Company Name
p.8 ×11
unresolved
org
PT Tanjung Sawit Abadi
p.8 ×21
unresolved
org
PT Sawit Multi Utama. Establishment
p.8
unresolved
org
PT Sawit Multi Utama.
p.8 ×12
unresolved
org
Kantor Akuntan Publik Information
p.10
unresolved
person
Anti-Corruption Policies
· Komisaris
p.11
unresolved
person
Prevention
· Corporate Secretary
p.11
unresolved
org
Indonesia Stock Exchange
p.20 ×4
unresolved
org
SSMS Plantation Holding Pte Ltd
p.21 ×2
unresolved
org
PT Datindo Entrycom
p.22 ×2
unresolved
org
Yayasan Borneo Orangutan
p.23
unresolved
org
PT Wahana Kendali Mutu
p.24 ×3
unresolved
org
PT Wahana Kendali Mutu Awarded Penerima
p.24 ×4
unresolved
org
PT Wahana Kendali
p.25
unresolved
org
PT MITRA MENDAWAI SEJATI
p.26 ×17
unresolved
person
MALAYSIA
· Director
p.26
unresolved
org
PT SGS Indonesia
p.26 ×14
unresolved
org
PT SGS Indonesia Lingkup
p.26 ×8
unresolved
org
PT Mutu Agung Lestari
p.26 ×2
unresolved
org
PT Mutu Agung Lestari Lingkup
p.26 ×2
unresolved
org
PT Control Union
p.26
unresolved
org
PT Control Union Lingkup
p.26
unresolved
org
BSI Services Malaysia Sdn. Bhd.
p.27 ×10
unresolved
org
PT SGS Indonesia The Garden Centre
p.27
unresolved
org
Royal Charter. BSI Services Malaysia Sdn. Bhd.
p.27 ×2
unresolved
org
PT BSI Indonesia
p.27 ×2
unresolved
org
PT BSI Indonesia Lingkup
p.27 ×2
unresolved
person
H. Udan Said
p.28 ×8
unresolved
org
Menteri Pertanian
p.28 ×5
unresolved
org
PT Sawit Sumbermas Sarana Seluas
p.28
unresolved
person
Certification Business Enhancement Manager
· Direktur Utama
p.28
unresolved
org
PT TSI Sertifikasi Internasional
p.28 ×8
unresolved
org
Jakarta Selatan 12550, DKI Jakarta
p.28 ×3
unresolved
org
PT TSI Sertifikasi Internasional Lingkup
p.28 ×5
unresolved
org
Koperasi Jasa Kondang Maju Bersama
p.29
unresolved
org
PT Kalimantan Sawit Abadi Plasma Plantation
p.29
unresolved
org
Koperasi Jasa Nuangan Kasuma Jaya
p.29
unresolved
org
PT Mirza Pratama Putra Plasma Plantation
p.29
unresolved
org
QFS MANAGEMENT SYSTEMS LLP
p.30 ×6
unresolved
org
PT AJA Sertifikasi Indonesia
p.30 ×15
unresolved
org
QFS Management System LLP
p.30 ×6
unresolved
org
PT AJA Sertifikasi Indonesia Lingkup
p.30 ×5
unresolved
org
PT Intertek Utama Services
p.32 ×14
unresolved
org
PT Intertek Utama Services Graha Iskandarsyah
p.32 ×2
unresolved
org
PT Sawit Multi Utama Desa Natai Baru
p.32
unresolved
org
PT Intertek Utama Services Lingkup
p.32 ×8
unresolved
org
PT Sawit Sumbermas Sarana Desa Rangda
p.33
unresolved
person
Ir. Rimbun Situmorang. Apresiasi
p.41 ×8
unresolved
person
Syafril Harahap
p.49 ×4
unresolved
person
Akhmad
p.49
unresolved
—
Faisyal
· Direktur
p.49
unresolved
org
PT East West Seed Indonesia
p.71 ×2
unresolved
org
PT Rea Kaltim Plantations
p.71 ×2
unresolved
org
Menteri Pertanian Republik Indonesia
p.71
unresolved
org
Minister of Agriculture of Republic of Indonesia
p.71
unresolved
org
Menteri Pertanian dan Kehutanan Republik Indonesia
p.71
unresolved
org
Minister of Agriculture and Forestry of Republic of Indonesia
p.71
unresolved
org
PT Kliring Penjaminan Efek Indonesia
p.73 ×11
unresolved
org
PT Pesona Citra Propertindo
p.75 ×2
unresolved
org
PT Citra Kencanamas Abadi
p.75 ×2
unresolved
org
PT Citra Borneo Chemical
p.75 ×2
unresolved
org
PT Surya Borneo Industri
p.75 ×4
unresolved
org
PT Pelayaran Senggora
p.75 ×2
unresolved
org
PT Ahmad Saleh Perkasa
p.75 ×2
unresolved
org
PT Sawit Mandiri Lestari
p.75 ×2
unresolved
org
PT Mendawai Putra
p.75 ×2
unresolved
org
PT Barito Putra Nirwana
p.75 ×2
unresolved
org
PT Rimba Karya Kalimantan
p.75 ×2
unresolved
org
PT Tanjung Lingga
p.75 ×2
unresolved
—
Serving
· President Director
p.78
unresolved
org
PT Kencana Agri Ltd
p.79
unresolved
org
PT Kencana Agri Ltd Indonesia
p.79
unresolved
org
Intan Baruprama Finance Tbk
p.79 ×4
unresolved
org
Bank ICB Bumiputera Tbk
p.79 ×4
unresolved
org
PT Mitra Mendawai
p.81 ×2
unresolved
org
PT Prima Sawit Borneo
p.87
unresolved
org
PT Mandiri Indah Lestari
p.87
unresolved
org
PT Agro Citra Mandiri
p.87
unresolved
org
Direktorat Jenderal
p.87
unresolved
org
Departemen Kehakiman Republik Indonesia
p.87
unresolved
org
Menteri Kehakiman Republik Indonesia No. C-
p.87
unresolved
org
Directorate General of Law and Legislation
p.87
unresolved
org
Ministry of Justice
p.87
unresolved
org
Minister of Justice
p.87
unresolved
org
SSMS PLANTATION INTERNASIONAL PTE LTD
p.92
unresolved
org
PT SURYA BORNEO INDAH
p.92
unresolved
org
Pengawas Pasar Modal dan Lembaga
p.151
unresolved
person
Sustainability Division
· Corporate Secretary
p.154
unresolved
person
Piagam
· Komisaris
p.155
unresolved
org
PT Prizaco Prakarsa
p.188 ×2
unresolved
person
Drs. Gatot Permadi Joewono
p.188 ×3
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