20240712_KBAG_Perubahan Profesi Penunjang_31683602_lamp1.pdf

Karya Bersama Anugerah. Tbk

Rekomendasi Komite Audit dalam Penunjukan Akuntan Publik dan/atau

Kantor Akuntan Publik

Sehubungan dengan rencana penggunaan jasa Akuntan Publik (AP) dan Kantor Akuntan Publik
(KAP) untuk audit atas informasi keuangan historis tahunan posisi 31 Desember 2023, kami
merekomendasikan penggunaan jasa dari AP dan KAP Tjahjadi & Tamara.

Adapun pertimbangan dalam rekomendasi terhadap AP dan KAP dimaksud sebagai berikut:

il:

Independensi AP , KAP , dan Orang Dalam KAP

Sesuai surat dari KAP Tjahjadi & Tamara nomor : 049/GA-DW/X/2023 tertanggal
10 Oktober 2023, AP, KAP dan Orang Dalam telah memenuhi ketentuan
indepedensi terhadap Perseroan.

Ruang Lingkup Audit

Ruang Lingkup penugasan audit adalah mengaudit laporan keuangan yang terdiri
dari laporan posisi keuangan pada tanggal 31 Desember 2023, dan laporan laba rugi
dan penghasilan konprehensif lain, laporan perubahan ekuitas serta laporan arus
kas untuk tahun yang berakhir pada tanggal tersebut dan menerbitkan laporan hasil
audit atas laporan keuangan PT.Karya Bersama Anugerah Tbk untuk tahun yang
berakhir pada tanggal 31 Desember 2023.

Imbalan jasa audit
Jumlah imbalan jasa audit yang diajukan AP dan KAP sebagaimana dalam proposal
KAP Tjahjadi & Tamara, menurut kami wajar.

Keahlian dan pengalaman AP, KAP, dan Tim Audit dari KAP

AP, KAP, dan Tim Audit KAP Tjahjadi & Tamara memiliki keahlian dan
berpengalaman dalam melakukan audit sebagaimana dilihat dari sertifikasi
pengalaman AP yang bersangkutan dan atas portfolio KAP Tjahjadi & Tamara dalam
mengaudit perusahaan terbuka lainnya.

Metodologi, Teknik, dan sarana audit yang digunakan KAP
Sepanjang pengetahuan Komite Audit, bahwa metodologi, Teknik dan sarana audit
yang digunakan KAP yang cukup memadai.

PT. KARYA BERSAMA ANUGERAH Tbk.

Balikpapan Office:

PAM Tower Lt. $Balikpapan Superblock 37. Jakarta 10120, Indonesia.

an, 083288 N

6. Hasil evaluasi terhadap pemberian jasa audit atas informasi keuangan histori
tahunan oleh AP dan KAP pada periode sebelumnya

7. Hal lainnya
Berdasarkan hal-hal tersebut di atas, Komite Audit Perseroan merekomendasikan
kepada Dewan Komisaris Perseroan untuk memberikan persetujuan atas usulan
direksi dalam menunjuk Tjahjadi & Tamara untuk mengaudit Laporan Keuangan
Perseroan tahun 2022

Demikian agar ngaklum

PTyfapya Bersama Anugerah, Tbk. .

Ketua Komite Audit

PT KARYA BERSAMA ANLGERAIL Tbk

Balikpapan Otmce lakarta Office

PT Karya Bersama Anugerah Tbk

PENGUMUMAN RINGKASAN RISALAH
RAPAT UMUM PEMEGANG SAHAM TAHUNAN TAHUN BUKU 2022
PT KARYA BERSAMA ANUGERAH Tbk

Direksi "Perseroan" dengan ini mengumumkan kepada Pemegang Saham Perseroan, bahwa
Perseroan telah menyelenggarakan Rapat Umum Pemegang Saham Tahunan Tahun Buku
2022 ("RUPS Tahunan”)

Rapat Umum Pemegang Saham Tahunan, pada :
Hari/tanggal : Rabu, 24 Mei 2023
Tempat : Gedung PAM Group — Ruang Anggrek Lantai 5

Jalan Batu Jajar Nomor 37 — Hayam Wuruk
Jakarta 10120

Pukul 1 14.21 WIB - 14.46 WIB
Mata Acara

1.

4.

Persetujuan dan Pengesahan Laporan Tahunan Perseroan untuk tahun buku yang
berakhir pada tanggal 31-12-2022 (tiga puluh satu Desember dua ribu dua puluh
dua), termasuk di dalamnya antara lain Laporan Kegiatan Perseroan, Laporan
Pengawasan Dewan Komisaris, Laporan Keuangan Perseroan untuk tahun buku
yang berakhir pada tanggal 31-12-2022 (tiga puluh satu Desember dua ribu dua
puluh dua) serta pemberian pelunasan dan pembebasan tanggung jawab (acguit et
de charge) kepada Direksi dan Dewan Komisaris atas pengurusan dan pengawasan
yang dilakukan dalam tahun buku yang berakhir pada tanggal 31-12-2022 (tiga puluh
satu Desember dua ribu dua puluh dua).

Persetujuan atas penggunaan laba bersih Perseroan untuk tahun buku yang berakhir
pada tanggal 31-12-2022 (tiga puluh satu Desember dua ribu dua puluh dua).
Persetujuan penunjukan Akuntan Publik Independen untuk mengaudit Laporan
Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal 31-12-2023 (tiga
puluh satu Desember dua ribu dua puluh tiga), dan pemberian wewenang untuk
menetapkan honorarium Akuntan Publik Independen tersebut serta persyaratan lain
penunjukannya.

Persetujuan penetapan gaji, honorarium dan tunjangan lainnya bagi anggota Direksi
dan Dewan Komisaris Perseroan.

(untuk selanjutnya disebut Rapat).

Untuk kepentingan Perseroan dibuat akta Berita Acara Rapat Umum Pemegang Saham
Tahunan PT KARYA BERSAMA ANUGERAH Tbk, tertanggal 24 Mei 2023, dengan nomor
222.

PT. KARYA BERSAMA ANUGERAH, Tbk

Balikpapan Office:
PAM Tower Lt. 8 Balikpapan Superblock

Rumah Kota . Ne ari
GREEN VALLEY 1 Jend, Sudirman No.7 RT 19 Balikpapan 76114

Fax. 0542-4

20399

PT Karya Bersama Anugerah Tbk

iran Anggota Direksi isaris Perser: H
Anggota Direksi yang hadir dalam Rapat :
Direktur : Tuan BUDI HARIYANTO HARTONO
Anggota Dewan Komisaris yang hadir dalam Rapat :
Komisaris Utama : Tuan TJIA DANIEL WIRAWAN
Komisaris Independen : Nyonya AIRIN
Pemimpin Rapat:

-Rapat Umum Pemegang Saham Tahunan Perseroan dipimpin oleh Tuan TJIA DANIEL
WIRAWAN, selaku Komisaris Utama Perseroan

Kehadiran Pemegang Saham :

-Rapat Umum Pemegang Saham Tahunan Perseroan telah dihadiri oleh para pemegang
saham dan kuasa pemegang saham sebanyak 3.966.060.380 (tiga miliar sembilan ratus
enam puluh enam juta enam puluh ribu tiga ratus delapan puluh) saham atau 55,4746 (lima
puluh lima koma empat tujuh persen) dari 7.150.002.603 (tujuh miliar seratus lima puluh juta
dua ribu enam ratus tiga) saham yang merupakan seluruh saham yang telah dikeluarkan oleh
Perseroan.

Pertanyaan dani: dapat :
-Pemegang saham dan kuasa pemegang saham yang hadir secara langsung maupun yang
hadir melalui media elektronik diberi kesempatan untuk mengajukan pertanyaan dan/atau
pendapat untuk mata acara RUPS, namun tidak ada pemegang saham dan kuasa pemegang
saham yang hadir secara langsung maupun yang hadir melalui media elektronik yang
mengajukan pertanyaan dan/atau pendapat.

Mekani: mbi eputusan :

“Pengambilan keputusan seluruh mata acara Rapat dilakukan berdasarkan musyawarah
untuk mufakat, dalam hal musyawarah untuk mufakat tidak tercapai, pengambilan keputusan
dilakukan dengan pemungutan suara.

Hasi Pemungutan Suara :

-Mata Acara Pertama sampai dengan Mata Acara Keempat:

- Tidak ada pemegang saham atau kuasanya yang menghadiri Rapat secara langsung
maupun melalui media elektronik, yang memberikan suara abstain/blanko:

- Tidak ada pemegang saham atau kuasanya yang menghadiri Rapat secara langsung

2

PT. KARYA BERSAMA ANUGERAH, Tbk

Balikpapan Office:
Rumah Kota PAM Tower Lt. 8Balikpapan Superblock

GREEN VALLEY JL Ja Sudirman Na 47 RT 19 Balikpapan 76114

Fax. 0542-8820399

PT Karya Bersama Anugerah Tbk

maupun melalui media elektronik, yang memberikan suara tidak setuju:

- Seluruh pemegang saham atau kuasanya yang menghadiri Rapat secara langsung maupun
melalui media elektronik memberikan suara setuju.

- Sehingga keputusan disetujui oleh Rapat secara musyawarah untuk mufakat.

Keputusan Rapat :

1.

Menyetujui dan mengesahkan Laporan Tahunan Perseroan untuk tahun buku yang

berakhir pada tanggal 31-12-2022 (tiga puluh satu Desember dua ribu dua puluh dua),
termasuk, antara lain, Laporan Kegiatan Perseroan, Laporan Pengawasan Dewan
Komisaris dan Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada
tanggal 31-12-2022 (tiga puluh satu Desember dua ribu dua puluh dua), serta
memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya (acguit et
decharge) kepada Direksi dan Dewan Komisaris Perseroan yang menjabat saat ini atas
pengurusan dan pengawasan yang dilakukan dalam tahun buku yang berakhir pada
tanggal 31-12-2022 (tiga puluh satu Desember dua ribu dua puluh dua).

Menyetujui untuk tidak membagikan dividen tunai kepada para pemegang saham

Perseroan.

Menyetujui penggunaan Laba Bersih Perseroan untuk tahun buku yang berakhir pada

tanggal 31-12-2022 (tiga puluh satu Desember dua ribu dua puluh dua) sebagai

berikut:

a). sebesar Rp1.050.000.000,00 (satu miliar lima puluh juta rupiah) disisihkan dan
dibukukan sebagai dana cadangan Perseroan:

b). sisanya dibukukan sebagai laba ditahan, untuk menambah modal kerja
Perseroan

Memberikan kuasa dan wewenang kepada Direksi dan/atau Dewan Komisaris

Perseroan untuk melakukan semua dan setiap tindakan yang diperlukan sehubungan

dengan keputusan tersebut di atas, sesuai dengan peraturan perundang-undangan

yang berlaku.

Memberikan wewenang dan kuasa kepada Dewan Komisaris untuk menunjuk Kantor
Akuntan Publik Terdaftar (termasuk Akuntan Publik Terdaftar yang tergabung dalam
Kantor Akuntan Publik Terdaftar) yang akan mengaudit untuk melakukan
pemeriksaan Laporan Keuangan Perseroan untuk tahun buku 2023 (dua ribu dua
puluh tiga).

Memberikan wewenang dan kuasa kepada Dewan Komisaris untuk menunjuk
Akuntan Publik pengganti maupun memberhentikan Akuntan Publik yang telah
ditunjuk, bilamana karena sebab apapun juga berdasarkan ketentuan Pasar Modal di

3

PT. KARYA BERSAMA ANUGERAH, Tbk.

Balikpapan Office:
PAM Tower Li. 8 Balikpapan Superblock

GREEN VALLEY 1 Jend. Sudirman No.7 RT 19 Dalkpapan 76114

Fax. 0542-8820399

PT Karya Bersama Anugerah Tbk

Indonesia Akuntan Publik yang telah ditunjuk tersebut tidak dapat
melakukan/menyelesaikan tugasnya.

Memberikan wewenang dan kuasa kepada Direksi dengan persetujuan Dewan
Komisaris untuk menetapkan honorarium dari Akuntan Publik tersebut berikut syarat-
syarat penunjukannya.

Menetapkan gaji, honorarium dan/atau tunjangan lainnya bagi anggota Dewan
Komisaris Perseroan untuk tahun buku 2023 (dua ribu dua puluh tiga), ditentukan
oleh Pemegang Saham Utama atau Pengendali, dan memberikan wewenang dan
kuasa kepada Rapat Dewan Komisaris untuk menetapkan alokasinya, dengan
memperhatikan rekomendasi dari Komite Nominasi Dan Remunerasi Perseroan:
Memberikan wewenang kepada Dewan Komisaris untuk menetapkan gaji serta
tunjangan lainnya bagi anggota Direksi untuk tahun buku 2023 (dua ribu dua puluh
tiga), dengan memperhatikan rekomendasi dari Komite Nominasi dan Remunerasi
Perseroan

Demikian Surat Keterangan ini dibuat untuk dapat dipergunakan dimana perlu.

Jakarta, 24 Mei 2023.
PT Karya Bersama Anugerah Anugerah Tbk

Direksi

Rumah Kota

PT. KARYA BERSAMA ANUGERAH, Tbk.

Balikpapan Office:
PAM Tower Lt. 8 Balikpapan Superblock
Jl Jend. Sudirman No. 47 RT 19 Balikpapan 76114

GREEN VALLEY Ph. 0542-8820388

Fax. 0542-8820399

Registered Public Accountants
License No. 486/KM.1/2011
Centennial Tower 15" Floor, Suite B
Jl. Gatot Subroto Kav. 24-25
Jakarta Selatan, 12930, Indonesia
Phone : (62-21) 2295 8368

Fax : (62-21) 2295 8353

Tn Morison Global 'TJAHJADI & TAMARA

Letter No. 049/GA-DW/X/2023
Jakarta, October 10, 2023

PT Karya Bersama Anugerah Tbk

PAM Tower Lt.10, Balikpapan Super Block

Jl. Jend. Sudirman No. 47

Kel. Damai Bahagia, Kec. Balikpapan Selatan
Balikpapan, Kalimantan Timur

Attn: Bapak Budi Hariyanto Hartono
Director of Finance

Dear Sir,

This letter confirms our acceptance and understanding of the engagement of Tjahjadi & Tamara
to audit and report on the financial statements of PT Karya Bersama Anugerah Tbk
(“the Company”) for the year ended December 31, 2023. The objective of our audit is to express
an opinion on the fairness, in all material respects, of the presentation of the financial statements
in conformity with Indonesian Financial Accounting Standards.

Should conditions not currently anticipated preclude us from completing our audit and issuing a
report as contemplated by the preceding paragraph, we will advise you promptly and take such
actions as we deem appropriate.

Audit Responsibilities and Limitations

We will conduct our audit in accordance with auditing standards established by the Indonesian
Institute of Certified Public Accountants (IICPA). Those standards reguire that we obtain
reasonable rather than absolute assurance that the financial statements are free of material
misstatement whether caused by error or fraud. There are inherent limitations in the audit
process, including, for example, selective testing and the possibility that collusion or forgery may
preclude the detection of material errors, fraud, and illegal acts. Accordingly, a material
misstatement may remain undetected. Also, an audit is not designed to detect error or fraud that
is immaterial to the financial statements.

An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating if the overall financial
statement presentation is in accordance with SFAS. Our opinion on such financial statements
depends on the results of the audit procedures which we will conduct, therefore, we cannot
guarantee that we can render an ungualified opinion in our report on the financial statements.

As part of our audit, we will consider, solely for the purpose of planning our audit and determining
the nature, timing, and extent of our audit procedures, the Company internal control. This
consideration will not be sufficient to enable us to provide assurance on internal control or to
identify all reportable conditions.

An Independent Member Firm of Morison Global

— Morison Global TJAHJADI & TAMARA

We will determine that'appropriate members of management are informed of fraud and illegal acts
of which we become aware. If we become aware of fraud involving senior management or fraud
(whether caused by senior management or other employees) that causes a material misstatement
of the financial statements, we will report this matter directly to the Board of Commissioners. The
existence of fraud may also affect our report. In addition, we will inform appropriate members of
management of significant audit adjustments and of reportable conditions noted during our
conduct of audit procedures.

The working papers prepared in conjunction with our work are our property and constitute
confidential and proprietary information that will be retained by us in accordance with our policies
and procedures.

Management's Responsibilities and Representations

The financial statements and the adeguacy of the disclosures therein are the responsibility of the
management of the Company and a Subsidiary, which is also responsible for establishing and
maintaining effective internal control, for properly recording transactions in the accounting
records, for safeguarding assets, and for the overall fair presentation of the financial statements.
Management is responsible for adjusting the financial statements to correct material
misstatements. Management of the Company also is responsible for identifying and ensuring that
the Company complies with the laws and regulations applicable to its activities.

As reguired by auditing standards established by the IICPA, we will make specific inguiries of
management about the representations contained in the financial statements and the
effectiveness of internal control over financial reporting. Auditing standards established by the
IICPA also reguire that, at the conclusion of the audit, we obtain representation letters from
certain members of management about these matters. The responses to those inguiries, the
written representations, and the results of our audit tests comprise the evidential matter we will
rely upon in forming an opinion on the financial statements. Management is responsible for
providing us with all financial records and related information on a timely basis, and its failure to
do so may cause us to delay our report, modify our procedures, or even terminate our
engagement.

Distinction Between Auditor's and Management's Responsibilities

We may make suggestions about the form or content of the financial statements or, at the reguest
of management, assist in drafting the financial statements based on information obtained from
management. Notwithstanding, our responsibility for the financial statements that we have
audited is confined to the expression of our opinion thereon.

A critical assumption underlying our fee guote is that management is responsible for the
preparation of the information in the agreed Client Assistance Package prior to commencement of
the audit. This will involve your accounting personnel assisting us and cooperating with the timely
preparation of information including, but not limited to, the trial balance, schedules, account
analyses, records, documentation and other related information. Should this information not be
prepared as agreed, we will make appropriate arrangements regarding re-scheduling the
commencement of the audit, the timetable for completion of the audit and will consider the impact
on our audit costs. We wish to emphasize that there should be no limitations to access to any
records, documentation and other related information which are reguested by us in relation to the
audit, and that our ability to complete this work on time will depend largely on the availability and
guality of the reguired information and documents. We will discuss additional fees with
management should such a limitation result in our incurring significant un-budgeted cost
overruns.

An Independent Member Firm of Morison Global

— Morison Global TJAHJADI & TAMARA

Fees and Billings

We estimate that the fees for our audit services for the year ended December 31, 2023
amounting to IDR 240.000.000,-

We will submit our invoices, for the year ended December 31, 2023 will be as follow:

First billing, upon starting audit fieldwork 40Yo
Second billing, when submitting the draft audit report 4070
Final billing, upon presentation of the final audited financial statements 20 and OPE

We will issue our audit report on the financial statements in 3 (three) copies, and if it is needed
more, we will bill the additional printed cost on the additional copies IDR 1.000.000,- (One million
rupiah) per exemplar. The report will be presented in Bilingual language.

The fees additionally we will bill for out-of-pocket expenses that we have incurred. Our invoices
for fees and out-of-pocket expenses will additionally include VAT at the applicable rate (currently
1199).

Out-of-pocket expense such as cost of photocopying, communication, printing and official travel
expenses in connection with the assignment.

Our estimated fees and engagement completion timing are based upon, among other things, our
preliminary review of the Company's records and the representations the Company personnel
have made to us, and are dependent upon the Company's personnel providing the reguired
assistance on a timely basis as described above. Should our assumptions with respect to these
matters be incorrect or should the condition of the records, degree of cooperation, or other
matters beyond our reasonable control reguire additional commitments by us beyond those upon
which our estimated fees are based, we may adjust our fees and planned completion dates. In
addition, fees for any special audit-related projects performed at the reguest of appropriate
members of management, such as proposed business combinations of research and/or
consultation on special business or financial issues, will be billed separately from the audit fee
referred to above and may be the subject of written arrangements supplemental to those in this
letter.

In the event we are reguested or authorized by the Company or are reguired by government
regulations, subpoena, or other legal process to produce our documents or our personnel as
witnesses with respect to our engagements for the Company, the Company will, so long as we
are nota party to the proceeding in which the information is sought, reimburse us for our
professional time and expenses, as well as the fees and expenses of our counsel, incurred in
responding to such reguests.

Confidentiality

We understand that you wish to mitigate the risk of sensitive information about the Company
becoming widely known. Accordingly, we suggest that our formal line of communications be
limited to the Management and its approved representative(s) only.

Consultant agrees that it will not disclose any propriety information in relation to the information
received from the Company pertaining to the review contemplated by this letter to third parties
unless authorized by the Company.

An Independent Member Firm of Morison Global

— Morison Global TJAHJADI & TAMARA

Information will not be deemed to be proprietary and Consultant shall have no obligation with the
respect to any information which:

e  isorwas already known to Consultant at the time of receipt: or

e is or becomes publicly known through no wrongful act of Consultant, or

e is rightfully received from a third party without similar restriction and without breach of this
agreement, or

# is independently developed by Consultant: or

e is disclosed pursuant to the reguirement of a governmental agency disclosure of which is
otherwise reguired.

Termination

If we encounter unexpected difficulties and additional reporting reguirements or procedures that
will substantially increase our time span, we will discuss such matters with you before proceeding
with the engagement.

If for some reason after we begin our work, you decide not to proceed with the engagement, we
would terminate our work and bill you only for fees and expenses incurred to that point in time,
with prior notice of 7 (seven) working days.

Other Matters

Because of the significance of representations obtained from management during the audit
process, the Company agrees to release and indemnify, defend and hold us and our personnel
harmless from any liabilities, claims, costs and expenses relating to our services under this letter
attributable to any misrepresentations by management, whether made orally or in writing.

The Company agrees that our maximum liability to the Company for any reason relating to the
services under this letter shall be limited to the fees paid to us for the services or work product
giving rise to liability, and that the Company agrees to indemnify and hold us and our personnel
harmless from any claims, liabilities, costs and expenses collectively referred to as “Loss"
(including any VAT or other taxes payable by Tjahjadi & Tamara on amounts paid by you under
this indemnity) arising for any reason, whether brought or incurred by the Company or any third
party which is related to, arises out of, or is in any way associated with our services or this
engagement.

In the event of any controversy or claim arising out of or relating to services covered by this letter
or here-after provided by us for the Company or at its reguest (including any such matter involving
any parent, subsidiary, affiliate, successor interest, or agent of the Company or of
Tjahjadi & Tamara, or involving any person or entity for whose benefit the services in guestion are
or were provided), shall be submitted first to voluntary mediation, and if mediation is not
successful, then to binding arbitration, in accordance with the alternative dispute resolution
procedures of BANI (Indonesia Board of Arbitration). Judgment on any arbitration award may be
entered in any court having jurisdiction.

Except as instructed otherwise in writing, each party may assume that the other approves of
properly addressed faxes, emails (including emails exchanged via Internet media) and voicemail
communications of both sensitive and non-sensitive documents, including third party
confirmations, and other communications concerning the engagement hereunder, as well as other
means of communication used or accepted by the other party.

An Independent Member Firm of Morison Global

an) Morison Global TJAHJADI & TAMARA

If you intend to publish or otherwise reproduce (extracts of) the financial statements together with
our report or otherwise make reference to our Firm in a document that contains other information,
you agree to provide us with a draft of the printed document for our review and approval before
the document is printed and distributed.

During the term of this engagement, and for 12 months after it ends, each party agrees not to
knowingly solicit for employment, or to independently contract the services of, any partner or staff
member or sub-contractor of the other party who is involved with performing this engagement.
This clause does not apply to a general employment vacancy advertisement issued by a party.

If any portion of this letter is held to be void, invalid, or otherwise unenforceable, in whole or part,
the remaining portions of this letter shall remain in effect.

If these arrangements are acceptable, please sign one copy of this letter and return it to us.
We very much appreciate the opportunity to serve as PT Karya Bersama Anugerah Tbk's
independent auditor and would be pleased to furnish any additional information you may reguest

concerning our responsibilities and functions. We trust that our association will be a long and
mutually beneficial one.

Yours very truly,

Ne
David Wijaya
Partner

PT Karya Bersama Anugerah Tbk

By: BUDI HARYANTO HAKTOND

CA

Date: 13 OKTOBER 2043

An Independent Member Firm of Morison Global