20241016_JECC_Perubahan Profesi Penunjang_31746569_lamp4.pdf

dn-ih Nexia                                                         KANAKA PU RADIREDJA, SU HARTONO
BhJ' KPS


      An audit also jnc[udes evatuating the appropriateness of accounting policies used and the
      reasonabteness of accounting estinrates made by management, as wel.[ as evaluating the overa[[
      presentation of the financiaI statements.

      The audit also inciudes assessing the accounting standards used and significant estimates made by
      management, as wet[ as eva[uating the overaLt financiaI statement presentation in accordance wjth
      PSAK/accounting standards set out by the Indonesia Institute of Accountants (IAI) and 0JK
      regutation VII1.G.7.

      Our opinion on these financial statements sha[[ be determined by the results of the audit procedures
      that we conducted. According[y, we do not guarantee, that we wil[ issue an unmodified opinion on
      the Company's fi nanciat statements.

   2. Responsibitity of the Company's Managements.
      The Management is responsib[e for:
     a. the preparation and fair presentation of the financiaI statements in accordance with Indonesia
         Financial Accounting Standards and 0JK Regulation VIII.G.7. and
     b. the design and imp[ementation of internaI controI as management determjnes is necessary to
         enable the preparation of financjalstatements that are free from material mjsstatement, whether
         due to fraud or error.
         0ur audits encompass audjt of the schedule and other financ'ialjnformation which form an integral
         part of the basjc financial statements. However, the audjt is not intended to express opinion on
         the fair presentation on the scheduLes and other financial information individuatly, but in
         connection with the fair presentation of financiaI statements as a whole.

      The financiaI statements are presented jn Bahasa Indonesia/ Eng[ish [anguage inctuding fair
      presentation and adequate disctosures in accordance wjth the Financial Accounting standards. The
      Company's management wi[[atso provide us with Directors Statement stating the responsibitity of the
      management signed off by the Director to be reported in the audited financia[ statements.

      Management agrees to provide us:
     a) F.inancial statements (unaudited) whjch consist of Statements of financiaI position, profit Loss
        and other comprehensive income, changes in equity and cash flow and notes to financiaI
         state ments
     b) Access to a[tinformation of which management is aware that is retevant to the preparatjon of the
         financiaI statements such as records, documentatjon and other matters;
     c) AdditionaI information that we may request from management for the purpose of ihe audit; and
     d) Unrestricted access to persons within the Company's entity from whom we determine it necessary
         to obtain audit evidence.

      As part of the audit process we wjltrequire a management representation letter stating the.fotlowing
      but not limited to that financiaI statements is the responsibi[ity of management and other written
      representation to confirm concerning representations made by the management to us jn connection
      with the audit, such representation covers that the financjaI statements is prepared and presented
      by Management in good faith, completeness of the minutes of meetings, assets ptedged and a[so
      management assurance thatfraud that has become known bythe management has been reftected and
      disctosed in the financial statements, adequacy of bad debts provision, contingent assets/tiabil"ity
      and others matters known by the management.

      Upon delivery of draft report, in order for us to finalize such reporl, the management sha[[injtiatthe
      draft as approvaL of the audited figures including adjustments therein.

m.E  Nexia                                                             KANAKA PURADIREDJA, SUHARTONO
qh;,    KPS


        Pursuant to the prevaiting [aws, statement of financiaL position and Statement of profit and loss and
        other comprehensive income must be signed off by the Directors, and the notes to the financial
        statements must be initiatized on each page.

   3. InternaI Control
        Our audit encompasses, on sample basis, the testing and evaluation of the internal ccntrol as wel.[ as
        examination of certain accounting records that we consider necessary. However, our audits do not
        cover testing and evaluation of aI transactions that occurred in the Company, as the audit js not
        specificatly designed to detect errors or fraud that may occur.

        0ur audits encompass inherent risk that shoutd there be materiat error 0r misstatement or
        irregularities, inctuding fraud or embezzlement, might be undetected. However, in the everrt that we
        encounter such matters during the audit, we witl inform to the management.

   4. Risk Based Audit
      The audit approach witi be inftuenced by the understanding & evaluation of the effective internal
      control of the Company. Risk of MateriaI Mjstatement identified during p[anning stage, both risks at
      financiaI statement [eve[ and asertion [eve[, wi[[ become our audit focus.

        If internal contro[ structure js effective for prevention and detection of significant errors, we should
        consider using anatyticaI procedures and also verificatjon on significant transactions.

        However, if we consider that the internal control is ineffective, or substantive procedures are most
        cost effective in the evatuation of figures in the financial statement we should consider substantive
        p roced u res.



        Nonethetess, ptease note that applying substantive method would not necessarily negate for the
        evatuation of internatcontrot. Shoul.d we encounter errors, we woutd evatuate further weakness in the
        controlcontributing to such weakness, and wil[become recommendation for improvement.

   5.   Approach to Appendix and 0ther Financial Information
        0ur audjt encompass to the appendix and other financiat information which form an integral part of
        basic financiaI statements. However. our audjt is not jntended to express opinion on the fairness of
        such jndividual appendix and other financial jnformation, but in relation to presentation of financial
        statement as a whole.

   6. Inspection to the existence of fixed assets.
        Inspection to the existence of fixed assets shatl be conducted on sample basis, mainly to assets
        with significant va[ue. Sampte is to be selected from list of fixed assets supporting figures in the
        financiaI statements.

   t. AnalyticaL Review on Statement of Comprehensive Income (SCI) Components.
        Anatytical procedures on the SCI components wit[ be conducted to identify abnormaI fluctuation.

   8. Approach to Etectronic Data Processing (EDP)
      As part of the interna[ control assessment, we will a[so conduct revjew of EDP which js used to prepare
      financial statements; however our review js not jntended to express opinion on the EDP.

,Rq  Nexia                                                           KANAKA PURADIREDJA, SU HARTONO
s.\7 KPS


   9. Taxation
        0ur audits do not constitute tax audit whjch woutd have been conducted by the Directorate General
        of Taxation (DGT), accordingly our audit should not be retied on to detect errors that might have
        been encountered by the tax auditor from the DGT.
        In accordance with tax regulations, the DGT has an authorityto requestthe data/information required
        for their audjt of the Company's tax obtigations directty to KAP Kanaka Puradiredja, Suhartono (KPS).
        In relatjon to this obtigation, the Company agrees to retease KPS from at[ctaims for the detiverabte
        of data/information to the DGT of the Ministry of Finance.

        In accordance with code of professionaI ethic, we are responsibte for the confidentiality of clients'
        jnformation. Nonethetes, based on the Law and regutation such confidentiality is not va[id for the
        purposes of oversight by the Ministry of Finance based on Law No. 5 12011 regarding Pubtic
        Accountants and for the purposes of tax audit, tax collection, or tax examination on criminal
        proceeding in taxation as regutated in Law No 6/1983 regarding generaI provision of taxation and as
        amended by Law no ?B/20A7 regarding the general provision of taxation.

        in orderto compty with the regulations, we wish to emphasis that the Company agrees to us that we
        provide access to our audjt working papers to the authorized parties according to the law and
        regulation. Expenses related to this compliance, if any, wit[ be borne by the Company and we wil[
        invojce according to the time that we consume to conduct such work.

        However we witl not charge the Company wrth such expenses to fuifil"l" obtigations if the Company
        agrees to follow up such comptiance.


   10. Expert invotvement
      We wit[ hire experts jn the course of our audjt when it deem necessary. The involvement of experts
        wil.tbe communicated to the Company's management, and the costs of expert sha[tbe reimbursed by
        the Company.


   C.       DELIVERABLES


   Upon comptetjon of the audit we wiiL deUver an audjt reports on the Company's financiaI statements for
   the year ended 31 December 2024. Ihe report witl be prepared in Indonesia and English [anguage
   (bitingual) in 5 (five copies)

   in accordance with Pub[ic Accountants Professionat Standards (5PAP), any pubtication of the financja[
   statements audited by us or referred to our name, must be reviewed and approved jn written by us. We
   may atso de[iver a management letter containing matters that come to our attention if during the audit
   we find weaknesses in the jnternal control system, application of accounting standards that do not
   conform to the Financial Accounting Standards and other matters that we think need management
   attention.

   This engagement is declared to be compteted by the statement of completion signed by both parties.
   Shou[d there be assignment other than covered in this engagement, jt wi[[ be covered in a separate
   engagement letter.


   D.       PROFESSIONAL FEE


   Based on our understanding on the Company's operation and aLso audit p[an for this engagement, we
   propose an audit fee of Rp160.000.000 (one hundred and sixty miLlion rupiah) This audit fee exclude

15q Nexia                                                              KANAKA PURADIREDJA, SU HARTONO
q\t, KpS

  VAT 11o/o and out-of-pocket expenses (0PE) which cover in town travet, such as taxi fares and also out
  of town travet, such as taxi fares to airport and Land transport, air fares, photocopy, telecommunication,
  accommodation, [aundry and [umpsum living atlowances. 0ut of pocket expenses wit[ be charged for
  re'imbursement at cost. Lumpsum rate per day for out of t0wn as fol.lows :

       r Partner                      Rp1.000.000/day
       . Manajer incharge             Rp800.000/day
       o Incharge (ketua tim)         Rp600.000/day
       r Asisten                      Rp500.000/day

  The fee was calculated based on the estimated working days required by our staffs to complete the
  assignment. The standard rate of the staffs working on the assignments varies according to the degree
  of responsibitity invotved and the level of experiences and ski[ts.

  The above fees are determjned based on assumption that necessary data required for audit purpose are
  made available to us, the Company has a satisfactory internaI contro[, and we wi[L get fut[ cooperation
  from the Company's staffs and management during the fieldwork.

  The fee is payabl.e as fotlows:
       r First installment of 50% upon agreement of this proposat.
       . Second instaltment of 40'lo field the work stars.
       . Fina[ payment of 10o/o upon detivery of draft.
  The audit fietd work witt commence after the first instattment is received and the unaudited financial
  statements, a[[ data and information are made avai[able to us. Data and information that we need for the
  audjt wi[[be submjtted to the management soon after we receive written confirmation on the appointment
  KAP KPS.


  E.         PREREQUISIIE



  To enabte us to conduct the audit effectively and to meet the schedu[e, we prerequisite the foLtowings:

  1. The management shatl appoint competent counterparts, who wilt assist us to access data, information
       and other documents which we consider necessary. We wi[[ de[iver a formaI data request. The fiLed
       work shat[commence provided that a[tdata and information are made avajlab[e to us.
  2. During the course of the audjt, we wi[[use communication media through orat, written, and electronic
       communication such as letter, memo and emailwhich constitute acceptabte audjt communication.
  3. The Company declares and assures that it has not appointed other auditor or public accounting firms
       for the scope of the audit as stipulated in this letter of agreement.
  4. The Company's management altows its Bank creditor to request for information to us and attows us to
       give information requested by bank credjtor, this is an exception to confidentiality ctause.
  5. For the purpose of this audit engagement, the Management states that the Company only maintain
       singte generatpurpose accounts which is prepared for its users such as creditor, tax as weltas other
       use rs.

  6. Due to the importance of management representation tetter, as above mentioned in 8.2 we kindly
       request that the representation tetter is submitted to us prior to the issuance of the audit report.
       Accordingty, the management agrees to release us, KAP KPS and its stafffrom any ctaim, [iabjlity and
       costs disbursed as a consequent of misrepresentation made by management in connection to the audit
       seryices is thjs engagement letter.

f--*\ Nexia                                                                KANAKA PU RADIREDJA, SU HARTON O
e\i, KPS

   F.        OTHERS

        1. Termination and Withdrawal
             In accordance with public accountants professionaI standards, we wiL[ withdraw from this
             engagement shou[d there be:
                a. significant and principte differences and unresotved with the management in connection
                       wjth the application of auditing standards and or financiaI accounting standards in the
                       Company's records, or
                b. other matters which cause our independent as an auditor cannot be majntajned.
                c. The Company's management faits to meet the prerequisjte and commjtment to provide al.[
                     data required for the audit.
             The occurance of such events may cause termination of this agreement and the Company agrees
             to re[ease us from any ctaims, inctuding the claim to return fee that we have received.

        2.   The company agrees that KAP KPS and staffs do not have any [iabiiity to the company on ctajms
             arises exceeding the fee that has been received by us in connection to this engagement.

        3.   The company a[so agrees to release and indemnity KPS & Staffs from any claims by any other
             parties, which derived directty or indirectly from this engagement.

        4.   In accordance with the provisions 0f Article 39 of the Minister of Finance Regulation (PMK) number:
             1.86/PMR.07/2021 concerning the Development and Supervision of Pubtic Accountants, KAPs are
             required to inctude a QR code in the published independent auditor's report, as a resutt of providing
             audit services on financiaI information historicat. In accordance with the Circu[ar Letter of the Center
             for Financial Professional Development (P2PK) number: SE-6/?PPK/2024 concerning Procedures for
             Registration of lndependent Auditor Reporls (LAI) via Etectronjc Systems, that Audited FinanciaI
             Reports (LKA) must be uploaded in the registration process on the Ministry's LAI application Finance
             of the Repubtic of Indonesia accompanied by a statement of agreement signed by the Company's
             Di rectors.



        5.   Both parties agree to select Kantor Panitera Pengadi[an Negeri Jakarta Selatan on the execution
             of thjs assignment.

        6.   If there is any dispute arising during the course of this engagement which cannot be resolved,
             then both parties agree to be settled by the Indonesian Instjtute of Certified Public Accountant
             (rAPr).

        7.   In accordance with Auditing Standards (SA720), any other information in documents containing
             audited financial reports, including annual reports and securities offering documents, if any, is
             associated with our name as auditors, we are required to read and consider whether the
             jnformation and presentation in these documents there are materiaI jnconsistencies with the
             jnformation and presentation in the audited financiaI statements. For such information,
             management agrees to inform us before it is pubtished for our approvatand signing. We are not
             obliged to perform any procedure to corroborate other information contained in those documents
             as part of this agreement.

        B.   in accordance with Circutar Letter (SE) P2PK No. SE-7 /PPPK / 2A1.g concerning the Appl.ication
             of the Principles of Recognizing Service Users (PMPJ) for Accountants and Pubtic Accountants,
             every audit engagement must apply the PMPJ procedure regutated in these provisions. For this
             the Company agrees. to appty PMPJ procedures accordjng to the provisions

        9.   If there is any change of the objective and scope of engagement wjthin this proposat, both parties
             agree to discuss it for mutual agreement and revise and amend this engagement according[y.

                                                                   KANAKA PURADIREDJA, SU HARTONO
O[FI''
     10. The audit documentation for this engagement'is the property of KPS and constitutes confidential
         information. However, we rnay be requested to make certain audit documentation avaitable to
          regulatorylgovernment agencies pursuant to the authority given to it by law or regutation.
     11. If our audit report is reissued for purposes of secunties offering and other financial transactions,
         then we should be informed to ensure compatibitity of the reporting and is not intended to
         conform our audit to other parties.
     12. If the management of the Company decided to discontinue or terminate the assignment whil,e it
         is ongoing or before it was finatized, then atl agreed fees and expenses in this agreement shouLd
         be paid in fut[ amount.
     13. This proposaI is valid for 14 days
     14. For this assignment, the partner in charge wil[ be Mr. Syamsudin

  G.      CONCLUSION



  Should you agree with the content of this proposal, please sign on the space provided betow and return
  to us one signed set of the proposat. The signed set therefore, becomes an agreement and assignment
  letter for the scope mentioned above.
  This engagement shat[ be compteted by Certificate of Engagement Comptetion and Hand Over of Review
  Report signed by the Company and us. In the event that the Company engages us with other work related
  to the scope of this engagement, such work must be stiputated with different engagement letter.

  We thank you for your kind attention and are looking forward to doing busjness with you.


   Very Truly yours,
                                                                  PT JE




   Aris Suryanta, Ak., CA, CPA                         Name
   Managing Partner                                    Tit[e
                                                       Date                             tU Ostob€R'lotY.

,C\
Bw,
    Nexia                                                           KANAKA PURADIREDJA, SUHARTONO
    KpS


     10. The audit documentation for this engagement is the property of KPS and constitutes confidential
         information. However, we may be requested to make certain audit documentation available to
         regulatory/government agencies pursuant to the authority given to it by law or regutation.
     11. If our audit report is reissued for purposes of securitjes offering and other financial transactions,
         then we shoutd be informed to ensure compatibitity of the reporting and is not intended to
         conform our audit to other parties.
     12. If the management of the Company decided to discont'inue or termjnate the assignment white it
         is ongoing or before it was finalized, tlren atlagreed fees and expenses in this agreement shoutd
         be paid jn fu[[ amount.
     13. This proposaI is valid for 14 days
     1.4. For this assignment. the parlner in charge wiLl" be Mr. Syamsudin


  G.        CONCLUSION



  Shoutd you agree with the content of this proposa[, please sign on the space provided below and return
  to us one signed set of the proposa[. The signed set therefore, becomes an agreement and assignment
  letter for the scope mentioned above.
  This engagement sha[[ be completed by Certificate of Engagement Comptetion and Hand Over of Review
  Report signed by the Company and us. In the event that the Company engages us with other work retated
  to the scope of this engagement, such work must be stiputated with different engagement letter.

  We thank you foryour kind attention and are [ooking forward to doing business with you.


   Very Truty yours,                                                          Approved by:
                                                                   PT JEMBO CABLE CO'{ ANY TBK
       1r

       I
                                                                                              ry%
    Aris Suryanta, Ak., CA, CPA                        Name

   Managing Partner                                    Title
                                                       Date                                  O$obef, Toztl.