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Page 1
EXPANDING FOOTPRINT
AND DIVERSIFYING EXCELLENCE FOR
SUSTAINABLE GROWTH
Laporan Terintegrasi
Integrated Report
2025
Page 2
Page 3
PT Garuda Maintenance Facility Aero Asia Tbk Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Laporan Terintegrasi
Integrated Report
2025
Page 4
01
02
Penjelasan Tema
Theme Explanation
03
04
EXPANDING
05
FOOTPRINT
06 AND DIVERSIFYING
EXCELLENCE FOR
SUSTAINABLE
GROWTH
2025
Pendahuluan - Introduction
Kesinambungan Tema
Theme Continuity
2024
ADVANCING OPERATIONAL AGILITY AND
TRANSFORMATION FOR A FUTURE-READY,
CUSTOMER-CENTRIC MRO
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PT Garuda Maintenance Facility Aero Asia Tbk
PT Garuda Maintenance Facility Aero Asia Tbk (GMF) memperkuat posisinya sebagai penyedia MRO terdepan di Indonesia dengan
berfokus pada pengembangan kemampuan, khususnya untuk platform Boeing 737 MAX dan Boeing 787, serta layanan khusus
pada landing gear dan aero structure pada tahun 2025. GMF menunjukkan kepemimpinan dalam kualitas perawatan, didukung oleh
inovasi teknologi yang berkelanjutan dan pengembangan sumber daya manusia yang terampil. Fokus strategis ini memungkinkan
GMF untuk tetap kompetitif sebagai bagian untuk memperluas excellence footprint di pasar MRO Global.
GMF telah menerapkan agenda strategi korporasi 2025 berlandaskan lima pilar strategis, yaitu: 1. Transformasi Operasional, 2.
Optimalisasi Arus Kas, 3. Peningkatan Ekuitas, 4. Pengembangan Teknologi, 5. Pertumbuhan Bisnis yang Menguntungkan. Kelima pilar
tersebut membentuk kemampuan GMF untuk mendorong Pertumbuhan Diversifikasi Usaha yang Terdiversifikasi demi Pertumbuhan
Global Berkelanjutan.
Hasilnya terlihat dari capaian pendapatan USD492 juta (2024: USD421 juta) dan laba USD34 juta (2024: USD27 juta).
Melalui kinerja yang kuat dan terus meningkat, GMF membangun pertumbuhan berkelanjutan melalui peningkatan kualitas dan
kemampuan bisnis intinya, sekaligus mempercepat diversifikasi ke segmen bisnis baru. Dengan mempertahankan pendekatan
yang berfokus pada pertumbuhan, GMF akan terus menghasilkan nilai jangka panjang memastikan kinerja keuangan yang kuat,
Profitable dan ketahanan operasional demi daya saing berkelanjutan di industri MRO yang semakin dinamis.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
PT Garuda Maintenance Facility Aero Asia Tbk (GMF) strengthened its position as a leading MRO company in Indonesia by
focusing on developing its capability, particularly for the Boeing 737 MAX and Boeing 787 platforms, as well as specialized
services in landing gear and aerostructures in 2025. GMF showed its leadership in maintenance quality, supported by continuous
technological innovation and the development of a skilled workforce. This strategic focus enables GMF to remain competitive
while expanding its excellence footprint in the global MRO market.
GMF has gone through 2025 using the following five strategic pillars as its corporate strategy: 1. Operational Transformation,
2. Cash Flow Optimization, 3. Equity Improvement, 4. Technology Development, and 5. Profitable Business Growth. These
five pillars collectively strengthen GMF’s capabilities to drive diversified business growth for sustainable global expansion.
The results are reflected in revenue of USD492 million (2024: USD421 million) and profit of USD34 million (2024: USD27 million).
Through strong and continuously improving performance, GMF is building sustainable growth by enhancing the quality and
capabilities of its core business while accelerating diversification into new business segments. By maintaining a growth-
focused approach, GMF will continue to generate long-term value, ensuring strong financial performance, profitability and
operational resilience to remain competitive in the increasingly dynamic aviation industry.
Perseroan memasuki fase transformasi penting The Company embarked on a pivotal phase of
dalam menghadapi era industri aviasi yang terus transformation to respond to a rapidly evolving
berkembang. Seiring dengan bangkitnya industri aviation landscape. With the industry emerging
dari bayang-bayang disrupsi global dan memasuki from the shadows of global disruption and
era pemulihan, inovasi, serta meningkatnya entering an era marked by recovery, innovation,
ekspektasi pelanggan, GMF menegaskan kembali and rising customer expectations, GMF reaffirmed
komitmennya untuk menjadi penyedia Maintenance, its commitment to becoming a future-ready
Repair, and Overhaul (MRO) yang siap menghadapi Maintenance, Repair, and Overhaul (MRO) provider
masa depan dengan operasional yang gesit dan that is agile in operations and centered around
berfokus pada kebutuhan pelanggan. customer needs.
Organisasi yang gesit (agile) menjadi landasan Agility was the cornerstone of GMF’s operational
utama strategi operasional GMF sepanjang 2024. strategies in 2024. The Company proactively
Perseroan secara proaktif mengatasi tantangan addressed spare parts procurement challenges,
pengadaan suku cadang, mengoptimalkan optimized maintenance planning, and navigated
perencanaan perawatan, dan menghadapi high aircraft maintenance costs linked to exchange
tingginya biaya perbaikan pesawat yang rate volatility and global logistics constraints.
dipengaruhi oleh volatilitas nilai tukar dan Through debt restructuring, cash flow optimization,
hambatan logistik global. Melalui restrukturisasi and equity improvements, GMF ensured operational
utang, optimalisasi arus kas, dan perbaikan ekuitas, resilience while maintaining a customer-first
GMF memastikan ketahanan operasional sambil approach.
tetap mengedepankan pendekatan yang berpusat
pada pelanggan.
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01
02
03
2023
NAVIGATING PROFITABILITY THROUGH
04
OPERATIONAL ADVANCEMENTS FOR
05
SUSTAINABLE GROWTH
MENAVIGASI PROFITABILITAS MELALUI
06 KEMAJUAN OPERASIONAL UNTUK
PERTUMBUHAN YANG BERKELANJUTAN
Sepanjang tahun, Perseroan melakukan langkah- Throughout the year, the Company strategically
langkah strategis memanfaatkan kemajuan leveraged operational advancements to achieve
operasional untuk mencapai profitabilitas sekaligus profitability while ensuring sustainable growth in
memastikan pertumbuhan berkelanjutan di tengah the aviation industry’s pace of recovery following
pemulihan industri penerbangan yang melaju the pandemic’s subsiding.
Pendahuluan - Introduction
kencang setelah pandemi mereda.
Dengan memprioritaskan keunggulan operasional By prioritizing operational excellence and financial
dan stabilitas keuangan, Perseroan berhasil stability, the Company successfully expanded its
memperluas jangkauannya di luar captive market, capabilities beyond its captive market, diversifying
mendiversifikasi basis pelanggan, dan merambah its customer base and venturing into sectors
ke sektor-sektor selain aviasi. Diversifikasi strategis beyond aviation. This strategic diversification
ini memungkinkan Perseroan memanfaatkan enabled the Company to capitalize on new revenue
peluang pendapatan baru, memastikan opportunities, ensuring business continuity even
kelangsungan bisnis bahkan di tengah tantangan amid challenges like parts scarcity or geopolitical
seperti kelangkaan suku cadang atau ketegangan tensions.
geopolitik.
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PT Garuda Maintenance Facility Aero Asia Tbk
2022
FINANCIAL AND OPERATIONAL
RESTRUCTURING FOR SUSTAINABLE
RECOVERY IN THE NEW ERA
RESTRUKTURISASI FINANSIAL DAN
OPERASIONAL SEBAGAI UPAYA PEMULIHAN
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
BERKELANJUTAN DI ERA YANG BARU
Pada tahun 2022 berhasil mencetak laba bersih In 2022 the Company succeeded in generating
setelah sebelumnya mengalami kerugian akibat profit after having to suffer from loss due to the
pandemi. pandemic.
Pencapaian laba bersih didorong oleh kinerja This net profit was driven by our revenue after
pendapatan yang meningkat seiring dengan it went up following the recovery of the airline
pemulihan industri airline secara keseluruhan, industry as a whole, especially from the Affiliated
terutama dari Grup Afiliasi Garuda. Tentunya Group of Garuda. In addition, the Company kept
Perseroan juga terus mengembangkan bisnis improving its business, expanding to reach other
untuk berekspansi menjangkau bisnis lain yang segment that can withstand the pandemic. An
dapat bertahan dari pandemi. Salah satu milestone important milestone was when the Company was
penting adalah ketika Perseroan dipercaya oleh trusted by the Ministry of Defense to carry out
Kementerian Pertahanan untuk melakukan the C130H Modernization. Along with this, the
Modernisasi C130H. Seiring dengan hal tersebut, Company is also entrusted by Lockheed Martin
Perseroan juga dipercaya Lockheed Martin untuk to maintain Hercules aircraft in Indonesia and
merawat pesawat Hercules di Indonesia sehingga therefore increasing GMF’s market penetration in
meningkatkan penetrasi pasar GMF di industri the national defense industry.
pertahanan nasional.
S t r a t e g i p e n e t r a s i p a s a r, m e m p e r l u a s The market penetration, coupled with expansion to
jangkauan untuk meraih pasar baru yang reach the new, more profitable markets, were also
lebih menguntungkan, juga diiringi oleh upaya accompanied by restructuring efforts. It is a fact
restrukturisasi. Tidak bisa dipungkiri bahwa GMF that GMF has not yet reached its pre-pandemic
masih belum mencapai tingkat kesehatan finansial soundness level in terms of finance and operation.
dan operasional seperti sebelum pandemi. Dalam In its efforts to recover when the situation returns
upayanya untuk memulihkan diri saat situasi to positive, restructuring is important to give the
kembali positif maka upaya restrukturisasi menjadi Company enough space to maneuver in growing
penting untuk memberikan ruang gerak yang cukup its business.
bagi Perseroan menumbuhkan usaha.
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01
Daftar Isi
02 Table of Contents
03
Penjalasan Tema
03 Profil Perusahaan 04 Analisis dan
Theme Explanation
4
Company Profile Pembahasan Manajemen
Kesinambungan Tema Management Analysis and
4
04 Theme Continuity Discussion
Daftar Isi Jejak Langkah 58
8
Table of Contents Milestones
Kebijakan Strategis 2025
Tentang Laporan Terintegrasi 120
05 About this Integrated Report
10
Visi, Misi, dan Nilai Perusahaan
Vision, Mission, and Core Values
60 Strategic Policy in 2025
Aspek Pemasaran 122
Tentang Laporan Keberlanjutan Logo Perusahaan 65 Marketing Aspect
11
About the Sustainability Report Company Logo
Tinjauan Operasi Per Segmen
06 Penentuan Topik Material
12
Penghargaan dan Sertifikasi 66 Usaha
Determination of Material Topics Awards and Certification 125
Operational Review by Business
Sekilas 2025 Keanggotaan Asosiasi 69 Segment
14
Highlights of 2025 Membership in Associations Tinjauan Keuangan
134
Bidang Usaha, Produk dan Jasa, Financial Review
Jaringan Usaha 70 Informasi dan Fakta Material Setelah
01 Ikhtisar Kinerja Business Field, Products and Pelaporan Akuntan
157
Services, Business Network Information and Material Facts
Performance Highlights Subsequent to the Accountant’s
Wilayah Operasional 74
Operational Area Report
Perubahan Signifikan 74 Informasi Dampak Nilai Tukar Mata
Ikhtisar Data Keuangan Penting Uang Asing 158
18 Significant Changes
Key Financial Data Highlight Information on the Impact of Foreign
Ikhtisar Bisnis dan Operasional Struktur Organisasi 76 Currency Exchange Rate
20 Organization Structure
Business and Operational Highlight Kebijakan Dividen dan
Perubahan Komposisi Dewan 158
Ikhtisar Saham Pembagiannya
21 Komisaris dan Direksi Dividend Policy and Disbursement
Share Highlight 78
Changes in the Composition of the
Ikhtisar Obligasi Board of Commissioners and Board Kontribusi Kepada Negara 159
23 Contribution to the State
Bond Highlight of Directors
Pendahuluan - Introduction
Sumber Pendanaan Lainnya Profil Dewan Komisaris Program Kepemilikan Saham Oleh
23 79 Karyawan dan/atau Manajemen
Other Funding Sources Board of Commissioners’ Profile
(ESOP/MSOP) 159
Peristiwa Penting 2025 Profil Direksi Share Ownership Program for
24 85
Significant Events in 2025 Board of Directors’ Profile Employees and/or Management
Profil Pejabat Eksekutif (ESOP/MSOP)
90
Profile of Executive Officials Realisasi Penggunaan Dana Hasil
02 Laporan Manajemen Demografi Pegawai 97 Penawaran Umum
160
Employee Demographic Realization of Proceeds from Public
Management Report Offering
Informasi Pemegang Saham
101 Realisasi Penggunaan Dana Hasil
Information on Shareholders
Laporan Dewan Komisaris Penawaran Umum Obligasi
31 Daftar Entitas Anak, Entitas 160
Board of Commissioners’ Report Realization of Proceeds from Bond
Asosiasi, Joint Venture (JV), Special Offering
Laporan Direksi Purpose Vehicle (SPV)
37 106 Informasi Material Mengenai
Board of Directors’ Report List of Subsidiaries, Associates,
Joint Venture (JV), Special Purpose Investasi, Ekspansi, Divestasi,
Pernyataan Dewan Komisaris Penggabungan Usaha, Akuisisi, dan/
Vehicle (SPV)
Tentang Tanggung Jawab atas atau Restrukturisasi Utang/Modal
Laporan Terintegrasi 2025 PT Kronologi Penerbitan dan 161
Material Information Regarding
Garuda Maintenance Facility Aero Pencatatan Saham Investment, Expansion, Divestment,
107
Asia Tbk Chronology of Share Issuance and Business Combination, Acquisition,
48
Statement of the Board Listing and/or Debt/Capital Restructuring
of Commissioners on the
Informasi Kronologi Penerbitan Informasi Transaksi Material yang
Responsibility for the 2025
dan Pencatatan Efek Lainnya Mengandung Benturan Kepentingan
Integrated Report of PT Garuda 108
Chronological Information on Other dan/atau Transaksi Dengan Pihak
Maintenance Facility Aero Asia Tbk
Securities Issuance and Listing Afiliasi/Pihak Berelasi
Pernyataan Direksi Tentang 164
Lembaga dan Profesional Penunjang Information on Material
Tanggung Jawab atas Laporan Transactions Containing Conflicts
Supporting Agencies and 109
Terintegrasi 2025 PT Garuda of Interest and/or Transactions with
Professionals
Maintenance Facility Aero Asia Tbk 49 Affiliated/Related Parties
Statement of the Board of Directors Kerja Sama Dengan Mitra Lain
112 Informasi Keuangan yang
on the Responsibility for the 2025 Cooperation with Other Partners
Integrated Report of PT Garuda Mengandung Kejadian yang Bersifat
Informasi Situs Web GMF Luar Biasa dan Jarang Terjadi 167
Maintenance Facility Aero Asia Tbk 114
GMF Website Financial Information that Contains
Informasi Umum Perusahaan 52 Extraordinary and Rare Events
Tinjauan Perekonomian dan Industri
General Information of the Company 118
Industrial and Economic Review Perubahan Peraturan Perundang-
Skala Usaha 54 Undangan yang Berpengaruh
Business Scale Signifikan Terhadap Perseroan 168
Riwayat Singkat GMF 56 Changes in Law and Regulations that
A Brief History of GMF Had Significant Affect to the Company
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PT Garuda Maintenance Facility Aero Asia Tbk
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Perubahan Kebijakan Akuntansi dan
Dampaknya Terhadap Perseroan 169
Komite Pemantau Risiko Dan Tata
Kelola Terintegrasi
06 Laporan
299
Changes in Accounting Policies and Business Development and Risk Keberlanjutan
Its Impact on the Company Monitoring Committee
Sustainability Report
Informasi Kelangsungan Usaha Sekretaris Perusahaan & Legal
170 306
Business Continuity Information Corporate Secretary & Legal
Tinjauan Teknologi Informasi Ikhtisar Kinerja Keberlanjutan 2025
Internal Audit
171 313 Highlights of Sustainable 372
Information Technology Review Internal Audit
Performance in 2025
Quality Assurance & Safety
320 Hubungan Dengan Pemangku
Quality Assurance & Safety
05 Tata Kelola Enterprise Risk Management
Kepentingan
Stakeholders Engagement
374
325
Financial & Management Accounting
Perusahaan Menanamkan Budaya Keberlanjutan
Akuntan Publik Secara Berkesinambungan
Corporate Governance Public Accountant
331
Embedding the Sustainability
377
Culture Continously
Manajemen Risiko
336
Risk Management Kendala, Tantangan, dan Peluang
Komitmen Kuat Penerapan Tata Obstacles, Challenges, and 378
Sistem Pengendalian Internal
Kelola Perusahaan yang Baik 344 Opportunities
Internal Control System
Strong Commitment to 180
Implementing Good Corporate Komitmen Penanganan Risiko Atas
Perkara Penting
347 Penerapan Keberlanjutan
Governance Important Cases 379
Risk Management Commitment on
Struktur Tata Kelola Perseroan Akses Informasi dan Data Sustainability Implementation
The Company’s Governance 184 Perusahaan 348
Structure Kinerja Finansial dan Kontribusi
Access to Information and Company
Ekonomi
Data 386
Hasil Tata Kelola: Evaluasi, Financial Performance and
Pemantauan, dan Peningkatan 187 Kode Etik Economic Contribution
352
Governance Results: Evaluation, Code of Conduct
Monitoring, and Improvement Upaya Pelestarian Lingkungan
Kebijakan Anti Korupsi dan 390
Environmental Conservation Efforts
Rapat Umum Pemegang Saham Pengendalian Gratifikasi
355 Menghargai dan Melindungi
(RUPS) Anti-Corruption and Gratuities
192 Pegawai
General Meeting of Shareholders Control 402
(GMS) Appreciation and Protection of Our
Informasi Pemberian Dana Untuk Employees
Pencegahan Transaksi Orang Dalam Kegiatan Politik
221 356 Manajemen Karier
Insider Trading Prevention Information on Funding for Political 419
Career Management
Activities
Dewan Komisaris
222 Memastikan Kepuasan Pelanggan
Board of Commissioners Laporan Harta Kekayaan 435
Ensuring Customer Satisfaction
Penyelenggara Negara (LHKPN)
Direksi 357
233 State Officers’ Asset Reports Tanggung Jawab Sosial Perusahaan
Board of Directors 440
(LHKPN) Corporate Social Responsibility
Informasi Lainnya Tentang Dewan
Kebijakan Pengadaan Barang dan Lembar Umpan Balik
Komisaris 446
Jasa 358 Feedback Form
dan Direksi
243 Procurement Policy
Other Information About the Board Indeks Isi POJK NO.51/OJK.03/2017
of Commissioners and Board of Whistleblowing System POJK NO.51/OJK.03/2017 Content 448
361
Directors Whistleblowing System Index
Sekretaris Dewan Komisaris Ruang Lingkup Indeks Isi Consolidated GRI
363
Secretary to the Board of 279 Coverage Standard 2021
451
Commissioners Consolidated Content Index of GRI
Penyampaian Laporan
364 Standard 2021
Komite Audit Report Submission
283
Audit Committee Keselarasan Laporan Keberlanjutan
Transparansi Praktik Bad
Komite Nominasi dan Remunerasi Dengan Metrik ESG
Governance 367 455
Nomination and Remuneration 294 Alignment of the Sustainability
Transparency on Bad Governance
Committee Report with ESG Metrics
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01
02
Tentang Laporan Terintegrasi
About this Integrated Report
03
04
Laporan ini memuat Laporan Tahunan dan Laporan This Report describes the Annual Report and
Keberlanjutan (selanjutnya dapat disebut juga sebagai Sustainability Report (hereafter can be referred as the
“Laporan Terintegrasi”) PT Garuda Maintenance Facility “Integrated Report”) of PT Garuda Maintenance Facility
05 Aero Asia Tbk (selanjutnya dapat disebut juga sebagai Aero Asia Tbk (hereafter can be referred as the the
“Perseroan” atau “GMF”) untuk periode pelaporan 2025. “Company” or “GMF”) for the 2025 reporting period.
06 Perseroan menggabungkan Laporan Tahunan dan Consistent with previous years, the Company
Laporan Keberlanjutan dalam 1 (satu) buku yang sama consolidates the Annual Report and Sustainability
seperti pada tahun-tahun sebelumnya. Pengungkapan Report into a single book. The disclosure of the Annual
Laporan Tahunan disampaikan terlebih dahulu, namun Report precedes, with certain sections incorporating
dengan beberapa bagian yang memuat pembahasan discussions from the Sustainability Report. Following
mengenai Laporan Keberlanjutan, sebelum kemudian this, a separate section provides more detailed
pengungkapan informasi yang lebih rinci mengenai information regarding the Sustainability Report.
Laporan Keberlanjutan disampaikan pada bagian
terpisah.
Laporan Terintegrasi ini dibuat berdasarkan sejumlah This Integrated Report was prepared in accordance with
referensi sebagai berikut: several references as follows:
1. Surat Edaran Otoritas Jasa Keuangan (SEOJK) No. 1. Financial Services Authority (SEOJK) Circular Letter No.
16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan 16/SEOJK.04/2021 regarding the Form and Content of
Tahunan Emiten atau Perusahaan Publik; Annual Reports of Issuers or Public Companies;
Pendahuluan - Introduction
2. Peraturan OJK Nomor 51/POJK.03/2017 tentang 2. OJK Regulation No. 51/POJK.03/2017 concerning the
Penerapan Keuangan Berkelanjutan bagi Lembaga Implementation of Sustainable Finance for Financial
Jasa Keuangan, Emiten, dan Perusahaan Publik; Services Institutions, Issuers, and Public Companies;
3. Panduan Pelaporan ESG—IDX Form E020; 3. ESG Reporting Guidelines—IDX Form E020;
4. Global Reporting Index (GRI) 2021. 4. Global Reporting Initiative (GRI) 2021.
Pernyataan-pernyataan prospektif yang terdapat di The forward-looking statements contained in this
dalam Laporan Terintegrasi dibuat berdasarkan berbagai Integrated Report are made based on various
asumsi mengenai kondisi terkini, kondisi mendatang, assumptions concerning current conditions, future
serta lingkungan tempat Perseroan menjalankan conditions, and the environment in which the Company
kegiatan usaha. Pernyataan-pernyataan tersebut conducts its business activities. Such statements involve
memiliki prospek risiko, ketidakpastian, serta dapat risks and uncertainties and may cause actual outcomes
mengakibatkan perkembangan aktual yang secara to differ materially from those reported.
material berbeda dari yang dilaporkan.
Penyebutan satuan mata uang “Rupiah” atau “Rp” The use of the currency units “Rupiah” or “Rp” refers to
merujuk pada mata uang resmi Republik Indonesia, the official currency of the Republic of Indonesia, while
sedangkan “USD” atau “Dolar AS” merujuk pada “USD” or “US Dollar” refers to the official currency of
mata uang resmi Amerika Serikat. Laporan Keuangan the United States of America. The Company’s Financial
Perseroan dinyatakan dalam Dolar AS (USD). Statements are presented in US Dollars (USD).
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PT Garuda Maintenance Facility Aero Asia Tbk
Tentang Laporan Keberlanjutan
About the Sustainability Report
Laporan Keberlanjutan 2025 mengungkapkan kinerja The 2025 Sustainability Report discloses GMF’s
keberlanjutan GMF dalam perspektif lingkungan, sustainability performance from environmental, social,
sosial, tata kelola (LST) atau yang dikenal sebagai and governance (ESG) perspectives for the period from
environment, social, governance (ESG) untuk periode January 1, 2025 to December 31, 2025, which is aligned
1 Januari 2025 sampai dengan 31 Desember 2025 yang with the reporting period of the audited consolidated
juga disesuaikan dengan periode pelaporan laporan financial statements. However, the sustainability
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
keuangan konsolidasian teraudit. Walaupun demikian, performance presented in this Sustainability Report
kinerja keberlanjutan yang ditampilkan pada Laporan does not include subsidiaries. The Company publishes
Keberlanjutan ini tidak mencakup entitas anak. Perseroan this Sustainability Report on an annual basis in a single
menerbitkan Laporan Keberlanjutan ini secara tahunan volume together with the Annual Report, referred to as
dalam satu buku dengan Laporan Tahunan dan disebut the Integrated Report. [GRI 2-2, 2-3]
sebagai Laporan Terintegrasi. [GRI 2-2, 2-3]
Tidak terdapat penyajian kembali atas informasi pada There has been no restatement of information from
Laporan sebelumnya ataupun pada laporan keuangan previous reports or from the audited consolidated
konsolidasian teraudit yang telah disampaikan. Semua financial statements that have been submitted. All data
data dan informasi dari pihak internal Perseroan yang and information sourced internally from the Company
disajikan dapat dipertanggungjawabkan kredibilitasnya. and presented here are credible and accountable.
Laporan Keberlanjutan ini tidak diverifikasi oleh pihak This Sustainability Report has not been verified by an
ketiga independen. Direksi dan Dewan Komisaris, independent third party. The Board of Directors and the
bersama dengan Sekretaris Perusahaan, sebagai Board of Commissioners, together with the Corporate
penanggung jawab harian pembuatan Laporan Secretary as the daily person in charge of preparing
Keberlanjutan ini, ikut terlibat dalam proses pembuatan this Sustainability Report, were involved in the report
laporan. [GRI 2-4, 2-5] [OJK G.1] preparation process. [GRI 2-4, 2-5] [OJK G.1]
Pe r se roan sudah m e m p ublik asikan L aporan The Company has published the 2024 Sustainability
Keberlanjutan tahun 2024 dan hingga akhir periode Report and as of the end of the 2025 Sustainability
pelaporan dari Laporan Keberlanjutan 2025 per 31 Report reporting period on December 31, 2025, no
Desember 2025 tidak terdapat tanggapan dari para feedback from stakeholders has been received regarding
pemangku kepentingan terhadap isi dari Laporan the contents of the 2024 Sustainability Report. [OJK G.3]
Keberlanjutan 2024. [OJK G.3]
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01
02
Penentuan Topik Material [GRI 3-1, 3-2]
Determination of Material Topics [GRI 3-1, 3-2]
03
04
GMF melakukan penilaian (assessment) internal untuk GMF conducts internal assessments to determine
menentukan topik-topik material. Analisis yang kami material topics. Our analysis includes, among others:
lakukan mencakup, antara lain:
05
06
• Evaluasi kerangka kerja dan standar • Evaluation of sustainability frameworks and
keberlanjutan; standards;
• Inventarisasi data terkait keberlanjutan, • An inventory of sustainability-related
termasuk konsumsi energi dan sumber daya data, including energy and other resource
lainnya, kinerja kesehatan dan keselamatan consumption, occupational health and safety
kerja, identifikasi risiko, dan program sosial; performance, risk identification, and social
programs;
• Pembelajaran dari tanggapan yang diberikan • Learning from feedback provided by external
oleh pihak eksternal, termasuk pelanggan, parties, including customers, regulators, and
regulator, dan lembaga pemerintah lainnya, other government agencies, in the course of
dalam menjalankan operasi sehari-hari; our daily operations;
• Koordinasi antar tim internal yang bertanggung • Coordination among internal teams responsible
jawab atas pelaporan keberlanjutan; for sustainability reporting;
• Menerima tanggapan dari Dewan Komisaris • Gathering feedback from the Board of
dan Direksi selama proses pelaporan dan Commissioners and the Board of Directors
Pendahuluan - Introduction
mendapatkan persetujuan mereka untuk during the reporting process and obtaining
pengungkapan laporan kepada publik. their approval for the public disclosure of the
report.
Kami mengevaluasi daftar topik berdasarkan kerangka We evaluated a list of topics based on the GRI framework
kerja GRI dan menelaah berbagai isu ini secara and examined these issues in depth, including areas with
mendalam, termasuk area dengan dampak negatif atau actual and potential negative or positive impacts, as well
positif aktual dan potensial, serta tren keberlanjutan as current sustainability trends. The primary results of
yang sedang berlangsung. Hasil utama dari proses this assessment are as follows:
penilaian ini adalah sebagai berikut:
TOPIK MATERIAL LAPORAN MATERIAL TOPICS OF THE 2025
KEBERLANJUTAN 2025 [GRI 3-2] SUSTAINABILITY REPORT [GRI 3-2]
Topik Indeks GRI SDG Terkait
No.
Topics GRI Index Related SDGs
Topik Ekonomi
Economic Topics
GRI 201:
Kinerja Keuangan/Ekonomi
1. Kinerja Ekonomi
Financial/Economic Performance
Economic Performance
GRI 204:
Dukungan untuk Pemasok Lokal
2. Praktik Pengadaan
Support for Local Suppliers
Procurement Practices
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PT Garuda Maintenance Facility Aero Asia Tbk
Topik Indeks GRI SDG Terkait
No.
Topics GRI Index Related SDGs
Topik Lingkungan
Environmental Topics
Memerangi Perubahan Iklim,
Menurunkan Dampak terhadap GRI 302:
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
3. Lingkungan Energi
Combating Climate Change, Lowering Energy
Environmental Footprint
GRI 303:
Pengaruh terhadap Sumber Daya Air
4. Air dan Efluen
Impact on Water Resources
Water and Effluents
GRI 305:
Dampak terhadap Sistem Alam
5. Emisi
Impact on Nature System
Emission
GRI 306:
Pengelolaan Limbah
6. Limbah
Waste Management
Waste
Topik Sosial
Social Topics
GRI 401:
Perekrutan Karyawan
7. Kepegawaian
Employee Recruitment
Employment
Hak Asasi Manusia perihal Tempat
GRI 403:
Kerja yang Sehat Aman
8. Kesehatan dan Keselamatan Kerja
Human Rights in Healthy and Safe
Occupational Health and Safety
Work Conditions
GRI 404:
Peningkatan Kompetensi Karyawan
9. Pelatihan danPendidikan
Employee Competency Development
Training and Education
GRI 405:
Kesetaraan antar Karyawan Keanekaragaman dan Kesempatan
10.
Equality Among Employees Setara
Diversity and Equal Opportunity
GRI 406:
Memperlakukan Karyawan Setara
11. Nondiskriminasi
Treating Employees Equally
Non-discrimination
KONTAK PELAPORAN | REPORTING CONTACT [GRI 2-3]
Kantor Pusat | Head Office
GMF AeroAsia
Lantai 2 Lobby Selatan Hangar 4 PT Garuda Maitenance Facility Aero Asia Tbk
Area Perkantoran Bandar Udara Soekarno Hatta International, Kelurahan Pajang,
Kecamatan Benda, Kota Tangerang, 15125
PO. Box 1303, BUSH 19130
Telepon +62 21 550 8717
Phone
(call center) +62 21 550 8609
Surel corporatecommunications@gmf-aeroasia.co.id
Email Marketing@gmf-aeroasia.co.id
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01
02
Sekilas 2025
Highlights of 2025
03
KINERJA PANGSA PASAR
MARKET SHARE PERFORMANCE
04
Kinerja Group Afiliasi (GA)
05 Group Affiliation (GA) Performance
06
USD340 juta | million
Kinerja Non-Group Afiliasi (NGA)
Non-Group Afiliation (NGA) Performance
USD126 juta | million
KINERJA PENDAPATAN OPERASIONAL
OPERATING REVENUE PERFORMANCE
Reparasi dan Overhaul
Reparations & Overhaul
Pendahuluan - Introduction
USD390
juta | million
meningkat 24,08%
Increased 24.08%
Perawatan
Maintenance
USD78
juta | million
menurun 8,11%
decreased 8.11%
Operasi lain-lain
Other Operations
USD24
juta | million
meningkat 8,31%
Increased 8.31%
KINERJA KEUANGAN
FINANCIAL PERFORMANCE
Pendapatan Usaha
Revenue
USD492
juta | million
meningkat 16,77%
Increased 16.77%
Laba Usaha
Operating Income
USD61
juta | million
meningkat 44,20%
Increased 44.20%
Laba Tahun Berjalan
Current Year Income
USD34
juta | million
meningkat 26,27%
Increased 26.27%
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PT Garuda Maintenance Facility Aero Asia Tbk Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
15
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Ikhtisar Kinerja - Performance Highlights
16
01
04
02
05
06
03
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PT Garuda Maintenance Facility Aero Asia Tbk Operational Excellence For Reliable Aviation Services
17
Performance
Highlights
Page 18
01
02
Ikhtisar Data Keuangan Penting
Key Financial Data Highlight
03
04
Laba (Rugi) dan Penghasilan Komprehensif Lain
Profit (Loss) and Other Comprehensive Income
05
Dalam Dolar Amerika Serikat
In United States Dollars
06 Keterangan
YoY CAGR
2024- 2021-
Description 2025 2024 2023 2022 2021
2025 (%) 2025 (%)
Pendapatan Usaha
Operating Revenue
Repair and Overhaul 390,033,515 314,331,256 288,311,230 174,804,710 145,699,465 24.08 27.91
Perawatan
77,923,819 84,801,965 65,275,499 44,128,043 47,814,211 -8.111 12.99
Line Maintenance
Operasi Lain-Lain
23,925,460 22,089,965 19,620,255 19,771,140 17,079,639 8.31 8.79
Other Operations
Jumlah Pendapatan
Usaha
491,882,794 421,223,186 373,206,984 238,703,893 210,593,315 16.77 23.62
Total Operating
Ikhtisar Kinerja - Performance Highlights
Revenues
Beban Usaha
)431,312,252( (379,219,103) (345,505,584) (213,836,674) (305,088,245) 13.74 9.04
Operating Expenses
Laba Usaha
60,570,542 42,004,083 27,701,400 24,867,219 (94,494,930) 44.20 N/A
Operating Income
Pendapatan/Beban
Lainnya
19,838,740 (17,259,968) (7,989,376) (19,363,914) (17,148,369) 14.94 3.71
Other Income/
Expenses
Laba Sebelum Pajak
Penghasilan
40,731,802 24,744,115 19,730,024 5,503,305 (111,643,299) 64.61 N/A
Profit Before Income
Tax
Beban Pajak
)6,764,057( 2,155,930 438,665 (1,874,974) (15,708,504) -413.74 -18.99
Tax Expenses
(Rugi)/Laba Bersih
Tahun Berjalan
33,967,745 26,900,045 20,168,689 3,628,331 (127,351,803) 26.27 N/A
(Loss)/Profit for the
Year
Pendapatan
Komprehensif Lain
394,972 452,802 (235,166) 3,718,622 3,022,876 -12.77 -39.88
Other Comprehensive
Income
Jumlah (Rugi)/
Penghasilan
Komprehensif Tahun
Berjalan 34,362,717 27,352,847 19,933,523 7,346,953 (124,328,927) 25.63 N/A
Total Comprehensive
(Loss)/Income for the
Year
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PT Garuda Maintenance Facility Aero Asia Tbk
Laba (Rugi) dan Penghasilan Komprehensif Lain
Profit (Loss) and Other Comprehensive Income
Dalam Dolar Amerika Serikat
In United States Dollars
YoY CAGR
Keterangan
2024- 2021-
Description 2025 2024 2023 2022 2021
2025 (%) 2025 (%)
Laba Tahun Berjalan yang Dapat Diatribusikan Kepada:
Profit for the Year Attributable to:
Pemilik Entitas Induk
33,949,155 26,891,116 20,276,463 3,571,764 (127,396,390) 26.25 N/A
Owner of Parent Entity
Kepentingan Non-
Pengendali
Operational Excellence For Reliable Aviation Services
18,590 8,929 (107,774) 56,567 44,587 108.20 -19.64
Non-Controlling
Interests
Jumlah (Rugi)/Penghasilan Komprehensif Tahun Berjalan yang Dapat Diatribusikan Kepada:
Total Comprehensive (Loss)/Income for the Year Attributable to:
Pemilik Entitas Induk
34,345,402 27,343,918 20,041,297 7,290,386 (124,373,514) 25.61 N/A
Owner of Parent Entity
Kepentingan Non-
Pengendali
17,315 8,929 (107,774) 56,567 44,587 93.92 -21.06
Non-Controlling
Interests
(Rugi)/Laba Bersih per
Saham Dasar/Dilusian
0.00090 0.0010 0.0007 0.0001 (0.0045) -10.00 -33.13
Basic/Diluted (Loss)/
Earnings per Share
Laporan Posisi Keuangan Konsolidasian
Consolidated Statements of Financial Position
Dalam Dolar Amerika Serikat
In United States Dollars
YoY CAGR
Keterangan
2025 2024 2023 2022 2021 2024- 2021-
Description
2025 (%) 2025 (%)
Aset Lancar
303,892,171 206,103,485 246,615,548 209,985,094 47.45 9.68
Current Assets 200,965,297
Aset Tidak Lancar
509,087,950 218,526,718 203,405,555 189,693,413 187,430,879 132.96 28.38
Non-Current Assets
Total Aset
812,980,121 424,630,203 450,021,103 390,658,710 397,415,973 91.46 19.59
Total Assets
Liabilitas Jangka
Pendek 305,224,989 237,508,591 279,717,345 248,830,982 321,064,848 28.51 -1.26
Current Liabilities
Liabilitas Jangka
Panjang 393,188,072 445,022,915 481,465,660 472,849,048 414,710,336 -11.65 -1.32
Non-Current Liabilities
Total Liabilitas
698,413,060 682,531,506 761,183,005 721,680,030 735,775,184 2.33 -1.29
Total Liabilities
Total Ekuitas
114,567,060 (257,901,303) (311,161,902) (331,021,320) (338,359,211) -144.42 N/A
Total Equity
Total Liabilitas dan
Ekuitas
812,980,121 424,630,203 450,021,103 390,658,710 397,415,973 91.46 19.59
Total Liabilities and
Equity
Modal Kerja Bersih
)1,332,817,17( (31,405,106) (33,101,797) (47,865,685) (111,079,754) -95.76 -66.90
Net Working Capital
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01
Rasio Keuangan
02 Financial Ratio
Dalam Persentase
In Percentage
03 CAGR
YoY
Keterangan 2021-
2025 2024 2023 2022 2021 2024-2025
Description 2025
(%)
(%)
04
Rasio Likuiditas (x)
Liquidity Ratio (x)
05 Cash Ratio 0,13 0,05 0,08 0,02 0,04 160,00 31,94
Acid Test Ratio 0,38 0,31 0,65 0,58 0,47 22,58 -5,02
Current Ratio 0,99 0,87 0,91 0,81 0,65 13,79 10,92
06
Rasio Profitabilitas (%)
Profitability Ratio (%)
Operating Profit Margin/OPM 12.31 9.97 7.29 10.42 (44.87) 23.51 5.42
Net Profit Margin/NPM 6.91 6.39 5.3 1.52 (60.47) 8.07 1.96
Return on Investment/ROI 9.87 14.98 14.16 13.02 (16.50) -34.09 9.90
Rasio Solvabilitas (%)
Solvency Ratio (%)
Debt to Assets Ratio/DAR 85.91 160.74 169.14 184.73 185.14 -46.55 N/A
Debt to Equity Ratio/DER 609.61 (264.65) (244.63) (218.02) (217.45) -330.35 N/A
Rasio Aktivitas
Activity Ratio
Ikhtisar Kinerja - Performance Highlights
Average Collection Period/ACP (hari | days) 46.00 45.66 45.06 66.66 128.97 0.74 0.199
Ikhtisar Bisnis dan Operasional
Business and Operational Highlight
Dalam Dolar Amerika Serikat
In United States Dollars
YoY CAGR
Keterangan
2025 2024 2023 2022 2021 2024- 2021-
Description
2025 (%) 2025 (%)
Line Maintenance 77,923,819 84,801,965 65,275,499 44,128,043 47,814,211 -8.11 16.30
Repair and
390,033,515 314,331,256 288,311,230 174,804,710 145,699,465 24.08 26.37
Overhaul
Other Operations 23,925,460 22,089,965 19,620,255 19,771,140 17,079,639 8.31 15.09
Jumlah
Pendapatan
Usaha 491,882,794 421,223,186 373,206,984 238,703,893 210,593,315 16.77 23.62
Total Operating
Revenues
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PT Garuda Maintenance Facility Aero Asia Tbk
Ikhtisar Saham
Share Highlight
Informasi Pergerakan Saham GMF
Information on GMF’s Shares Movement
Harga Saham Jumlah
Volume
Share Price Saham Kapitalisasi
Perdagangan
(Rp) Beredar Pasar (Rp
(lembar
(lembar miliar)
Operational Excellence For Reliable Aviation Services
saham)
saham) Market
2025 Tertinggi Terendah Penutupan Trading
Number of Capitalization
Highest Lowest Closing Volume
Outstanding (Rp billion)
(Shares)
Shares
Triwulan 1
50 38 46 60,609,300 37,565,978,976 1,728,035,032,896
Quarter 1
Triwulan 2
70 42 65 149,849,900 37,565,978,976 2,441,788,633,440
Quarter 2
Triwulan 3
101 54 82 324,133,500 37,565,978,976 3,080,410,276,032
Quarter 3
Triwulan 4
160 77 82 1,534,829,800 120,022,868,424 9,841,875,210,768
Quarter 4
Harga Saham Jumlah
Volume
Share Price Saham Kapitalisasi
Perdagangan
(Rp) Beredar Pasar (Rp
(lembar
(lembar miliar)
saham)
saham) Market
2024 Tertinggi Terendah Penutupan Trading
Number of Capitalization
Highest Lowest Closing Volume
Outstanding (Rp billion)
(Shares)
Shares
Triwulan 1 1,665,777,178,500
80 59 59 104,689,700 28,233,511,500
Quarter 1
Triwulan 2
66 45 53 66,318,200 28,233,511,500 1,496,376,109,500
Quarter 2
Triwulan 3
71 50 65 90,973,700 28,233,511,500 1,835,178,247,500
Quarter 3
Triwulan 4
71 46 49 76,365,282 28,233,511,500 1,383,442,063,500
Quarter 4
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01
Harga Penutupan dan Volume Perdagangan Saham GMF 2024-2025
02 Closing Price and Trading Volume of GMF Shares 2024-2025
2024 2025
03
59 53 65 49 46 65 82 82
04 104.689.700
1.534.829.800
90.973.700
05
76.365.282
324.133.500
66.318.200
06
149.849.900
60.609.300
Triwulan 1 Triwulan 2 Triwulan 3 Triwulan 4 Triwulan 1 Triwulan 2 Triwulan 3 Triwulan 4
Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4
Penutupan Volume Perdagangan Penutupan Volume Perdagangan
Closing Trading volume Closing Trading volume
AKSI KORPORASI CORPORATE ACTION
Sepanjang tahun 2025, terdapat aksi korporasi yang In 2025, there was a corporate action that resulted
menyebabkan perubahan material terhadap saham in material changes to the Company’s shares on the
Ikhtisar Kinerja - Performance Highlights
Perseroan yang tercatat di Bursa Saham Indonesia (BEI). Indonesia Stock Exchange (IDX).
Perseroan melaksanakan aksi korporasi berupa The Company executed a capital increase through a non-
penambahan modal dengan skema penyertaan modal cash contribution scheme in the form of land covering
non-tunai yang berupa lahan seluas 973.120 m² dari an area of 973,120 m² from PT Angkasa Pura Indonesia,
PT Angkasa Pura Indonesia yang berdampak pada which led to changes in the Company’s shareholding
perubahan struktur saham dan modal Perseroan. Hal structure and capital. This action was carried out in
tersebut dilaksanakan sesuai Rapat Umum Pemegang accordance with the Extraordinary General Meeting of
Saham Luar Biasa (RUPSLB) pada 24 Oktober 2025 Shareholders (EGMS) held on October 24, 2025, as well
serta Keterbukaan Informasi yang telah dipublikasikan as the Disclosure of Information published on September
pada tanggal 17 September 2025. Pemegang saham 17, 2025. The shareholders approved the implementation
menyetujui pelaksanaan Penambahan Modal dengan Hak of a Capital Increase with Pre-emptive Rights (PMHMETD),
Memesan Efek Terlebih Dahulu (“PMHMETD”) atau Rights or Rights Issue, which was completed on January 27,
Issue, yang prosesnya selesai pada 27 Januari 2026. Aksi 2026. This corporate action was done as part of the
korporasi ini dilakukan sebagai bagian dari proses inbreng asset inbreng process of PT Angkasa Pura Indonesia
aset PT Angkasa Pura Indonesia ke dalam GMF, sehingga into Garuda Maintenance Facility Aero Asia Tbk (GMF),
memperkuat struktur permodalan sekaligus mendukung thereby strengthening the Company’s capital structure
strategi pengembangan Perseroan. while supporting its development strategy.
DIVIDEN KAS CASH DIVIDENDS
Perseroan tidak membagikan dividen pada tahun The Company did not distribute any dividends in 2025.
2025. Keputusan ini telah ditetapkan pada saat This decision was made during the Annual GMS for the
penyelenggaraan RUPS Tahunan untuk Tahun Buku 2024 Financial Year which was conducted in 2025.
2024 yang diselenggarakan pada tahun 2025.
PENGHENTIAN SAHAM SHARE SUSPENSION
Sepanjang tahun 2025, saham GMF tidak pernah Throughout 2025, GMF shares did not receive any
menerima sanksi ( sanction ) ataupun mengalami sanctions affecting share trading activities in the form
p e n g h e n t i a n s e m e n t a r a ( s u s p e n s i o n ) ya n g of suspension on the IDX. Additionally, the Company did
mempengaruhi aktivitas perdagangan saham Perseroan not conduct any delisting of shares on the IDX.
di BEI. Perseroan juga tidak melakukan penghapusan
pencatatan saham (delisting) di BEI.
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PT Garuda Maintenance Facility Aero Asia Tbk
Ikhtisar Obligasi
Bond Highlight
Hingga akhir tahun 2025, GMF tidak menerbitkan Until the end of 2025, GMF had never issued bonds,
obligasi, sukuk, atau obligasi konversi di bursa efek mana sharia bonds (sukuk) or convertible bonds on any stock
pun. GMF juga tidak menerbitkan surat utang dalam exchange. GMF also did not issue other securities in any
bentuk lainnya yang bersifat direct placement. form that are direct placement.
Operational Excellence For Reliable Aviation Services
Sumber Pendanaan Lainnya
Other Funding Sources
Hingga akhir tahun 2025, GMF tidak memiliki tambahan Until the end of 2025, GMF had not obtained any
pendanaan dari sumber lain dan oleh karena itu, tidak additional funding from other sources and therefore,
ada informasi yang dapat untuk diungkapkan dalam there is no information available for disclosure in this
Laporan Terintegrasi ini. Integrated Report.
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01
Peristiwa Penting 2025
02
Significant Events in 2025
03
04
Februari April
05 February April
06
Penandatanganan Perjanjian Induk dan Nota Kesepahaman
Bappenas, GMF, dan BIJB.
Signing of the Master Agreement and Memorandum of
MRO Middle East Understanding between Bappenas, GMF, and BIJB.
Ikhtisar Kinerja - Performance Highlights
Mei Juni
May June
Penandatanganan Kerja Sama GMF dan PLN Batam.
Signing of Agreement between GMF and PLN Batam. Indo Defence Expo & Forum
24
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PT Garuda Maintenance Facility Aero Asia Tbk
Juli September
July September
Operational Excellence For Reliable Aviation Services
MRO Asia Pacific
Indonesia Aero Summit
Oktober
October
Stellar Award
Penandatanganan Kerja Sama GMF dan Pelita Air Service.
Signing of Cooperation between GMF and Pelita Air Service.
Indonesia MRO Summit.
Indonesia MRO Summit.
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01
02
November
03 November
04
05
06
Serah Terima Pesawat Hercules C130H no reg. A-1330.
West Java Investment Summit 2025
Handover of Hercules Aircraft C130H no reg. A-1330.
Desember
Ikhtisar Kinerja - Performance Highlights
December
Groundbreaking Ceremony GMF & BIJB Penyerahan Sertifikat ISO 27001 – 2022.
Handover of the ISO 27001 – 2022 ISO Certificate.
Penandatanganan Inbreng Akta Setoran Modal
Signing of the Deed of Capital Contribution
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Halaman Sengaja Dikosongkan
Page Intentionally Left Blank
Page 28
Laporan Manajemen - Management Report
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Management
Report
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01
02
03
04
05
06
Oki
Yanuar
Komisaris Utama/
Independen
President/Independent
Commissioner
Laporan Manajemen - Management Report
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PT Garuda Maintenance Facility Aero Asia Tbk
Laporan Dewan Komisaris
Board of Commissioners’ Report
Pemegang Saham dan Pemangku Kepentingan yang Dear Esteemed Shareholders and Stakeholders,
Terhormat,
Dewan Komisaris menyampaikan laporan pengawasan The Board of Commissioners hereby presents its
terhadap pengelolaan GMF sepanjang 2025 dan kami supervisory report on the management of GMF
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
memandang bahwa Perseroan telah mencatatkan throughout 2025 and notes that the Company has
pencapaian yang positif dan terus bertumbuh. delivered positive and sustained growth.
Perseroan mampu memanfaatkan peluang dari The Company successfully capitalized on opportunities
peningkatan segmen pasar grup afiliasi (GA) Garuda arising from increased demand in both the affiliated
Indonesia Group dan non-grup afiliasi (NGA). Selain itu, group (GA) of the Garuda Indonesia Group and non-
Perseroan juga telah menyelesaikan proses penambahan affiliated group (NGA). In addition, the Company
aset tetap inbreng lahan oleh Angkasa Pura sesuai completed the inbreng of land assets contributed by
dengan prinsip tata kelola yang baik dan regulasi yang Angkasa Pura in accordance with good governance
berlaku. principles and applicable regulations.
Tahun 2025 telah menjadi tahun yang produktif dan Overall, 2025 has been a productive year, strengthening
memperkuat struktur usaha GMF untuk pertumbuhan GMF’s business structure for more sustainable growth
yang lebih berkelanjutan ke depannya. ahead.
PENILAIAN KINERJA DIREKSI DALAM ASSESSMENT OF THE BOARD OF
MENGELOLA PERSEROAN DIRECTORS’ PERFORMANCE IN
MANAGING THE COMPANY
Dewan Komisaris menilai kinerja Direksi berdasarkan The Board of Commissioners evaluates the performance
realisasi RKAP dan KPI operasional/keuangan. Dasar of the Board of Directors based on the realization of
penilaian yang digunakan pada praktiknya mencakup the RKAP and operational/financial KPIs, including
perbandingan antara realisasi dengan target finansial comparisons between actual results and financial and
dan operasional yang secara garis besar mencakup operational targets, particularly revenue and net profit.
pendapatan dan laba bersih. Dewan Komisaris juga The assessment also incorporates both collegial and
menggunakan basis KPI kolegial dan individual yang individual KPIs, reviewed by the Public Accounting Firm
ditelaah Kantor Akuntan Publik (KAP) sesuai PER-2/ (KAP) in accordance with PER-2/MBU/03/2023.
MBU/03/2023.
Penilaian terhadap kinerja Direksi juga tidak dapat Evaluation of the performance of the Board of Directors
dilepaskan dari dinamika eksternal yang membentuk is inseparable from external dynamics shaping the
ekosistem industri penerbangan sepanjang tahun, aviation ecosystem, including the MRO industry as a
termasuk industri MRO sebagai pendukung. supporting sector.
Badan Pusat Statistik (BPS) mencatat bahwa ekonomi According to the Statistics Indonesia (BPS), Indonesia’s
Indonesia tumbuh 5,11% (c-to-c) secara kumulatif. economy grew by 5.11% (c-to-c) in 2025, positively
Pertumbuhan ini ekonomi berdampak positif terhadap impacting air travel demand, especially during peak
permintaan perjalanan udara, terutama selama musim seasons such as school holidays, religious festivities, and
puncak seperti liburan sekolah, perayaan keagamaan, the Hajj period. This encouraged airlines to reactivate
dan periode Haji. Situasi ini mendorong maskapai their fleets more intensively to meet market demand.
penerbangan untuk mereaktivasi armada pesawat
mereka secara lebih intensif untuk memenuhi permintaan
pasar.
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01
Bagi Perseroan, dampaknya positif karena terlihat For the Company, the impact is positive which translated
02 dari peningkatan pangsa pasar GA dan NGA terhadap into increased contributions from both GA and NGA
keseluruhan pendapatan Perseroan. Pendapatan segments. Revenue from GA reached USD357.37 million,
dari GA mencapai USD357.37 juta dan meningkat up 6.84% from USD317.74 million in the previous year,
03 6.84% dibandingkan tahun sebelumnya USD317.74 while NGA revenue grew 21.30% to USD134.51 million
juta. Pendapatan dari NGA adalah USD134.51 juta from USD103.48 million in the previous year. Both
dan meningkat 21,30% dibandingkan USD103.48 juta segments improved, but what’s interesting is on the
pada tahun sebelumnya. Kedua segmen mengalami NGA segment. In addition to the increase in revenue
04
peningkatan, namun yang menarik adalah pada segmen beyond 20%, NGA’s contribution to total revenue also
NGA. Selain persentase peningkatan pendapatan increased, accounting to 26.99% from 24.57% compared
yang melebihi 20%, segmen NGA juga meningkatkan to the previous year.
05 kontribusinya terhadap pendapatan keseluruhan yaitu
26.99% dibandingkan 24.57% pada tahun sebelumnya.
06 Sebagai catatan, pelanggan Perseroan di pasar NGA adalah For information, the Company’s customers in the NGA
dari BUMN dan pihak swasta yang mencakup maskapai market are from SOEs and private sectors consist of
kargo internasional, lessor, perusahaan pembangkit listrik, international cargo airlines, lessors, power generation
dan beberapa maskapai internasional lainnya. Peningkatan companies, and several other international airlines. The
di segmen ini menjadi salah satu realisasi dari tema increase in this segment represents the key theme of the
Laporan Terintegrasi 2025 yang berfokus pada kata kunci 2025 Integrated Report, “Diversifying Excellence.” Through
“Diversifying Excellence”. Melalui diversifikasi, Perseroan diversification, the Company improves its capabilities to
mengembangkan kapabilitas untuk mencari sumber seek new revenue sources in the Government & Industrial
pendapatan baru di segmen Government & Industrial Solutions outside the aviation industry, while still remaining
Solutions di luar industri penerbangan, namun masih dalam within the Company’s core MRO business.
core business MRO yang dijalankan Perseroan.
Hasilnya positif karena pada tahun 2025 likuiditas The results are positive, as in 2025 the Company’s
Laporan Manajemen - Management Report
Perseroan juga menguat. Hal ini terlihat dari penerimaan liquidity also strengthened. This is reflected in cash
kas dari pelanggan mencapai USD502.02 juta dan receipts from customers reaching USD502.02 million,
meningkat 26.20% dibandingkan USD397.79 juta pada increasing by 26.20% compared to USD397.79 million in
tahun sebelumnya. Peningkatan kas juga tidak terlepas the previous year. The increase in cash is also inseparable
dari pendapatan yang meningkat 16.77% menjadi from revenue growth of 16.77% to USD491.88 million
USD491.88 juta dibandingkan USD421.22 pada tahun compared to USD421.22 million in the previous year.
sebelumnya. Laba tahun berjalan juga meningkat, yaitu Profit for the year also increased by 26.27%, reaching
26.27% dan mencapai USD33.97 juta dibandingkan USD33.97 million compared to USD26.90 million in the
USD26.90 pada tahun sebelumnya. Dibandingkan target, previous year. Compared to the target, the achievement
pencapaian pendapatan dan laba masing-masing adalah of revenue and profit reached 109% and 125% of the
109% dan laba 125% dari target. target, respectively.
Dengan demikian, Dewan Komisaris memandang kinerja Accordingly, the Board of Commissioners views the
Direksi pada tahun 2025 adalah positif, terutama dari performance of the Board of Directors in 2025 as
sisi kinerja keuangan dan progres atas sejumlah agenda positive, particularly in terms of financial performance
strategis Perseroan. Salah satu catatan penting adalah and progress on several of the Company’s strategic
pelaksanaan aksi korporasi berupa inbreng lahan seluas agendas. One important note is the corporate action
973.120 m² dari PT Angkasa Pura Indonesia yang in the form of an inbreng (asset participation) of land
berdampak pada perubahan struktur saham dan modal covering 973,120 m² from PT Angkasa Pura Indonesia,
Perseroan. which had an impact on changes in the Company’s
shareholding structure and capital.
PENGAWASAN TERHADAP SUPERVISION OVER THE
IMPLEMENTASI STRATEGI PERSEROAN IMPLEMENTATION OF THE COMPANY’S
STRATEGY
Dewan Komisaris mengawasi implementasi srategi The Board of Commissioners supervises the
Perseroan melalui kombinasi beberapa mekanisme, yaitu implementation of the Company’s strategy through
pembahasan berkala dalam rapat gabungan dengan a combination of several mechanisms, including
Direksi, telaah komite di bawah Dewan Komisaris, periodic discussions in joint meetings with the Board
pemantauan profil risiko dan tindak lanjut audit, serta of Directors, reviews by committees under the Board of
penelaahan atas perencanaan korporasi. Commissioners, monitoring of the risk profile and audit
follow-ups, as well as reviews of corporate planning.
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PT Garuda Maintenance Facility Aero Asia Tbk
Rapat gabungan telah dilakukan 11 kali dengan agenda Joint meetings were held 11 times, with main agendas
utama meliputi pembahasan kinerja secara periodik, covering periodic performance, progress of projects
perkembangan proyek dan inisiatif strategis, serta and strategic initiatives, as well as the RKAP and RJPP.
RKAP dan RJPP. Sepanjang tahun, Dewan Komisaris Throughout the year, the Board of Commissioners
menekankan pentingnya implementasi strategi secara emphasized the importance of implementing strategies
prudent dan berbasis mitigasi risiko yang memadai. Kami prudently and based on risk mitigation. We provided
memberikan arahan dan klarifikasi atas laporan kinerja direction and clarification on periodic reports, committee
periodik, penelaahan komite atas proyek strategis dan reviews of strategic projects and corporate planning
dokumen perencanaan perusahaan, serta memberikan documents, and responses to certain actions or
tanggapan atas aksi/keputusan tertentu. decisions.
Secara garis besar, kami mendukung arah strategi In general, we support the Company’s strategic direction,
Perseroan, termasuk pemulihan kinerja, penguatan including performance recovery, equity strengthening,
ekuitas, peningkatan pendapatan NGA, dan penyusunan increased NGA revenue, and the preparation of a medium
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
roadmap jangka menengah-panjang. Secara khusus, to long-term roadmap. Specifically, we support the
kami mendukung pengembangan Aerospace Park development of the Aerospace Park Kertajati, business
Kertajati, rencana ekspansi bisnis di Oman, hingga expansion plans in Oman, and the conditional approval
pemberian persetujuan bersyarat atas rencana KSO of the proposed KSO with BIJB.
dengan BIJB.
Namun demikian, Dewan Komisaris juga mencatat Nevertheless, the Board of Commissioners views that
sejumlah area yang perlu mendapat perhatian lebih several areas requiring further attention. Particular
lanjut. Perhatian khusus diberikan pada kualitas laba focus is given to revenue quality and dependence on
dan ketergantungan pada pendapatan GA. Perseroan GA revenue. The Company also needs to consider the
juga perlu memperhitungkan efisiensi biaya material dan efficiency of material and subcontracting costs, as well as
subkontrak, serta ketidakcapaian beberapa indikator the suboptimal performance of several operational SLA
SLA operasional. Dewan Komisaris juga mengingatkan indicators. The Board of Commissioners also reminds that
bahwa struktur permodalan saat ini masih terbilang the current capital structure remains relatively vulnerable
rentan sehingga perlu didukung dengan penguatan and therefore needs to be supported by stronger internal
pengendalian internal, dan penguatan cash management. control, and improving cash management.
Pemberian rekomendasi dan nasihat, serta keputusan The provision of recommendations and advice, as well
Dewan Komisaris tidak hanya dilakukan secara lisan as decrees of the Board of Commissioners, is carried out
dalam forum rapat, tetapi juga secara tertulis melalui not only verbally in meeting forums but also in writing
keputusan, tanggapan, dan telaah komite. through resolutions, responses, and committee reviews.
PENERAPAN TATA KELOLA IMPLEMENTATION OF CORPORATE
PERUSAHAAN GOVERNANCE
Dewan Komisaris memandang penerapan tata kelola The Board of Commissioners views the implementation
perusahaan sebagai aspek penting untuk mendukung of corporate governance as a critical aspect in
keberlangsungan usaha. Pada tahun 2025, rekomendasi supporting business sustainability. In 2025, the Board
utama Dewan Komisaris terhadap penerapan tata of Commissioners’ key recommendations on governance
kelola berpusat pada penilaian praktik tata kelola implementation focused on assessing governance
sesuai regulasi, penguatan pengendalian internal, practices in line with regulations, strengthening
penyempurnaan kebijakan manajemen risiko, serta internal controls, refining risk management policies,
percepatan penyelesaian kebijakan kepatuhan. and accelerating the completion of compliance policies.
Secara khusus mengenai penerapan sistem pengendalian Specifically, regarding the implementation of the
internal, Dewan Komisaris memandang bahwa internal control system, the Board of Commissioners
penerapannya telah berjalan optimal dan perlu terus considers that it has been carried out optimally and
diperkuat, khususnya dalam aspek pengendalian proses, should continue to be strengthened, particularly in terms
tindak lanjut temuan audit, serta penguatan kepatuhan of process controls, follow-up on audit findings, and
dan tata kelola. Pelaksanaan Whistleblowing System the reinforcement of compliance and governance. The
(WBS) juga menjadi aspek penting untuk memastikan implementation of the Whistleblowing System (WBS) is
integritas seluruh Insan GMF. Penerapannya sudah baik also an important aspect in ensuring the integrity of all
di 2025 dan diharapkan dapat terus diperkuat agar GMF personnel. Its implementation in 2025 has been
semakin optimal dalam mendukung budaya kepatuhan satisfactory and is expected to be further strengthened
dan tata kelola Perseroan. to support the Company’s culture of compliance and
governance.
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01
Dalam pengawasan terhadap tata kelola dan jalannya In carrying out its oversight of governance and the
02 Perseroan, Dewan Komisaris didukung oleh komite Company’s operations, the Board of Commissioners
pendukung yang terdiri dari Komite Audit, Komite is supported by committees, namely the Audit
Pemantau Risiko dan Tata Kelola Terintegrasi (KPRTKT), Committee, the Risk Monitoring and Integrated
03 dan Komite Nominasi dan Remunerasi (KNR). Secara Governance Committee (KPRTKT), and the Nomination
umum, kinerja komite-komite adalah baik yang dinilai and Remuneration Committee (NRC). Overall, the
dari keaktifan dan fungsional komite, termasuk hasil performance of these committees has been good, as
telaah dan rekomendasi tertulis yang digunakan Dewan reflected in their activeness and functionality, including
04
Komisaris dalam menjalankan fungsi pengawasan. the reviews and written recommendations utilized by the
Board of Commissioners in performing its supervisory
role.
05
Komite Audit memberikan telaah atas jalannya audit The Audit Committee provides reviews on the overall
secara keseluruhan, sementara KNR melakukan telaah audit process, while the KNR reviews the evaluation of
06 atas evaluasi kinerja Direksi dan remunerasi. KPRTKT the Board of Directors’ performance and remuneration.
telah melakukan penilaian dan penguatan terhadap The KPRTKT has conducted assessments and
sistem manajemen risiko dan pengendalian internal. strengthening of the risk management system and
Dengan demikian, komite-komite telah memberikan internal controls. Accordingly, these committees
dukungan substantif bagi Dewan Komisaris dalam have provided substantive support to the Board of
menjalankan fungsi pengawasan dan pemberian nasihat. Commissioners in carrying out its supervisory and
advisory functions.
PROSPEK USAHA BUSINESS PROSPECTS
Situasi tahun 2026 akan dipengaruhi oleh konflik The outlook for 2026 will be influenced by escalating
geopolitik yang semakin memanas sehingga berdampak geopolitical conflicts, which may disrupt global supply
pada rantai pasok secara keseluruhan. Situasi ini dapat chains. This situation could act as a catalyst for
Laporan Manajemen - Management Report
menjadi katalis yang menyebabkan disrupsi pada disruptions to the otherwise optimistic growth of the
optimisme pertumbuhan pasar MRO global dengan global MRO market, which is projected to grow at an
pertumbuh rata-rata 2,8% per tahun hingga mencapai average rate of 2.8% per year, reaching USD157 billion
USD157 miliar pada 2035, menurut data Global Fleet by 2035, according to the Global Fleet and MRO Market
and MRO Market Forecast Oliver Wyman. Forecast by Oliver Wyman.
Dewan Komisaris memandang Direksi telah menyiapkan The Board of Commissioners views that the Board of
langkah-langkah yang relevan untuk 2026. Perhatian Directors has prepared relevant measures for 2026.
terhadap kondisi global menjadi faktor penting, namun Attention to global conditions remains important,
fokus untuk menjalankan rencana bisnis utama akan however, the focus on executing core business plan
terus dijalankan secara konsisten ke depannya. Hal will continue going forward. This includes strengthening
tersebut mencakup penguatan struktur permodalan, the capital structure, diversifying NGA revenue, and
diversifikasi pendapatan NGA, serta pengembangan developing strategic projects.
proyek strategis.
Kami mendukung rencana-rencana Perseroan, dan We support the Company’s plans and remind the Board
mengingatkan Direksi untuk memastikan kualitas of Directors to ensure the quality of growth, stability of
pertumbuhan, stabilitas arus kas, kolektibilitas piutang, cash flows, collectability of receivables, and successful
keberhasilan penetrasi pasar NGA. Selain itu, mitigasi penetration of the NGA market. In addition, risk
risiko terhadap kondisi global serta kehati-hatian dalam mitigation in response to global conditions and prudence
ekspansi strategis diharapkan akan menjadi kunci untuk in strategic expansion are expected to be key factors
menjaga produktivitas usaha. in maintaining business productivity.
KOMPOSISI ANGGOTA DEWAN COMPOSITION OF THE BOARD OF
KOMISARIS COMMISSIONERS
Pada tahun 2025, terdapat perubahan komposisi Dewan In 2025, there was a change in the composition of the
Komisaris. Informasinya telah disampaikan di bab Profil Board of Commissioners. The information has been
Perusahaan. Perubahan kompsisi Direksi menjadi hak disclosed in the Company Profile chapter. Changes
pemegang saham dan dilakukan untuk memperkuat in the composition of the Board of Commissioners
fungsi pengawasan di bawah struktur pemegang are the prerogative of shareholders and are carried
saham yang baru. Dengan demikian, komposisi Dewan out to strengthen the supervisory function under the
Komisaris saat ini adalah sebagai berikut: new shareholder structure. Accordingly, the current
composition of the Board of Commissioners is as follows:
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PT Garuda Maintenance Facility Aero Asia Tbk
• Komisaris Utama/Independen: Oki Yanuar • President Commissioner/Independent Commissioner:
Oki Yanuar
• Komisaris Independen: Dean Arslan • Independent Commissioner: Dean Arslan
• Komisaris: Giring Ganesha Djumaryo • Commissioner: Giring Ganesha Djumaryo
• Komisaris: Sugiharto Prapto • Commissioner: Sugiharto Prapto
PENUTUP CLOSING
Akhir kata, Dewan Komisaris mengucapkan terima kasih In closing, the Board of Commissioners would like to
yang sebesar-besarnya kepada pemegang saham, express its deepest appreciation to the shareholders, all
seluruh mitra, serta anggota Direksi dan karyawan partners, as well as members of the Board of Directors
atas kepercayaan dan dukungan yang telah diberikan and employees for the trust and support that have
sehingga GMF dapat mencapai kinerja yang baik. enabled GMF to achieve strong performance. With the
Dengan dukungan dari seluruh pihak, kami yakin GMF support of all stakeholders, we are confident that GMF
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
akan terus tumbuh dan memberikan nilai tambah secara will continue to grow and deliver sustainable value in
berkelanjutan di tahun-tahun mendatang. the years ahead.
Tangerang, April 2026
Tangerang, April 2026
Atas nama Dewan Komisaris
On behalf of the Board of Commissioners
OKI YANUAR
Komisaris Utama/Independen
President/Independent Commissioner
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01
ANDI
02
FAHRURROZI
03
04
Direktur Utama
CEO
05
06
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PT Garuda Maintenance Facility Aero Asia Tbk
Laporan Direksi [OJK D.1] [GRI 2-14, 2-22]
Board of Directors’ Report [OJK D.1] [GRI 2-14, 2-22]
Pemegang Saham dan Pemangku Kepentingan yang Dear Esteemed Shareholders and Stakeholders,
Terhormat,
Pada tahun 2025, kinerja keuangan GMF tercatat In 2025, GMF recorded positive financial performance
positif dengan pencapaian target laba bersih yang with the achievement of its net profit target. The ability
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
optimal. Pemanfaatan peluang pertumbuhan usaha yang to capture business growth opportunities, combined with
dipadukan dengan strategi efisiensi telah membawa GMF efficiency strategies, enabled GMF to navigate 2025
melalui tahun 2025 dengan pencapaian memuaskan. with satisfactory results.
Berikut kami sampaikan Laporan Direksi terkait We hereby present the Board of Directors’ Report as
pertanggungjawaban kami dalam mengelola Perseroan our accountability in managing the Company from
dilihat dari aspek operasional dan keuangan terkait both operational and financial perspectives in relation
Laporan Tahunan, serta aspek keberlanjutan terkait to the Annual Report, as well as from the sustainability
Laporan Keberlanjutan. Keseluruhan pernyataan kami perspective in relation to the Sustainability Report. All
dalam Laporan Direksi telah mencakup kedua laporan statements in this Board of Directors’ Report covers both
tersebut dalam satu kesatuan di dalam Laporan reports as an integrated whole within this Integrated
Terintegrasi ini untuk tahun pelaporan 2025. Report for the 2025 reporting year.
DAMPAK EKSTERNAL TERHADAP EXTERNAL IMPACTS ON THE
KINERJA PERSEROAN COMPANY’S PERFORMANCE
Badan Pusat Statistik (BPS) mencatat bahwa kondisi Statistics Indonesia (BPS) recorded that Indonesia’s
perekonomian Indonesia bertumbuh 5.39% (y-on-y) economy grew by 5.39% (y-on-y) in the fourth quarter
pada Triwulan 4-2025 dan 5.11% (c-to-c) sepanjang of 2025 and 5.11% (c-to-c) throughout 2025.
tahun 2025.
Sejalan dengan pertumbuhan ekonomi Indonesia, In line with Indonesia’s economic growth, demand for air
permintaan atas perjalanan udara juga meningkat, travel also increased, particularly during peak seasons
terutama pada saat peak season seperti libur sekolah, such as school holidays, religious holidays, and the Hajj
hari besar keagamaan, maupun pada saat periode Haji. period. According to the 2025 Air Passenger Market
Berdasarkan laporan Air Passenger Market Analysis IATA Analysis report by IATA, global commercial air traffic
tahun 2025, lalu lintas udara komersial global meningkat increased by 5.7% compared to 2024.
5.7% dibandingkan tahun 2024.
Pertumbuhan industri penerbangan global menunjukan Global aviation industry growth also showed a positive
tren positif berdasarkan data Global Fleet and MRO trend based on the 2025 Global Fleet and MRO Market
Market Forecast Oliver Wyman tahun 2025. Pada Forecast by Oliver Wyman. At the beginning of 2025, the
awal 2025, armada global beroperasi dengan jumlah global fleet in operation reached 29,000 aircraft and is
mencapai 29,000 pesawat dan diproyeksikan naik projected to increase by approximately 32% to around
sekitar 32% menjadi ±38,300 pesawat pada 2035 (CAGR 38,300 aircraft by 2035 (CAGR 2.8%). The global MRO
2.8%). Industri MRO global diperkirakan tumbuh 15% industry is estimated to grow by 15%, from USD104
dari USD104 miliar tahun 2024 menjadi USD120 miliar billion in 2024 to USD120 billion in 2025. Asia ranks
tahun 2025. Asia masuk dalam tiga area dengan nilai among the three largest market regions with a market
pasar terbesar mencapai USD16 miliar tahun 2025, atau value of USD16 billion in 2025, or approximately 14% of
sekitar 14% dari pasar MRO Global. the global MRO market.
37
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01
Tren pertumbuhan juga berpengaruh pada tren Growth trends also influence the increasing emphasis
02 keberlanjutan yang semakin berkembang. Industri MRO on sustainability. The MRO industry is expected to
diharapkan berkontribusi melalui pengelolaan limbah contribute through greener waste management and
yang lebih hijau, serta penggunaan sumber energi yang more efficient energy use. Attention to environmental
03 lebih efisien. Perhatian terhadap aspek lingkungan juga aspects must also be accompanied by attention to
harus diiringi oleh perhatian terhadap aspek keselamatan operational safety and social responsibility toward
operasional dan sosial terhadap ribuan tenaga kerja. thousands of workers.
04
GMF menyambut baik tren per tumbuhan dan GMF welcomes these growth and sustainability trends,
keberlanjutan ini yang mencerminkan pemulihan dan which reflect the strengthening recovery and expansion
ekspansi industri aviasi yang semakin solid, serta of the aviation industry and positively impact the demand
05 berdampak positif terhadap kebutuhan layanan for aircraft maintenance services. This trend also had
perawatan pesawat. Dampaknya juga terasa positif bagi a favorable impact on GMF, which recorded improved
GMF yang mencatatkan pertumbuhan kinerja pada tahun performance in 2025 compared to the previous year.
06 2025 dibandingkan tahun sebelumnya.
PERAN DIREKSI DALAM PENENTUAN ROLE OF THE BOARD OF DIRECTORS
DAN PENGENDALIAN PENERAPAN IN STRATEGY FORMULATION AND
STRATEGI USAHA CONTROL
Peran kami sebagai Direksi adalah dengan berperan aktif As the Board of Directors, our role is to actively determine
menetapkan arah strategis dan prioritas pertumbuhan the Company’s strategic direction and business growth
bisnis Perusahaan. Kami melakukan hal tersebut dengan priorities. This is carried out based on strategic policies
berdasarkan kepada kebijakan strategis yang telah outlined in the Company’s Long-Term Corporate Plan
dituangkan dalam Rencana Jangka Panjang Perusahaan (RJPP) and the Annual Work Plan and Budget (RKAP).
(RJPP) dan Rencana Kerja dan Anggaran Perusahaan The RKAP is established based on the Quarterly
(RKAP). RKAP ditetapkan berdasarkan Laporan Management Report, which contains achievements
Laporan Manajemen - Management Report
Manajemen Triwulanan yang memuat ketercapaian dan and progress in implementing long-term strategies. The
progres implementasi strategi jangka panjang. RKAP RKAP for 2025 has been approved by both the Board of
yang berlaku untuk tahun 2025 telah disahkan oleh Directors and the Board of Commissioners.
Direksi dan Dewan Komisaris.
Dalam praktik kesehariannya, kami memastikan adanya In daily practice, we ensure strong alignment and
perpaduan yang kuat dan selaras antar seluruh unit kerja collaboration among all relevant work units to support the
terkait untuk mendukung pencapaian target korporasi achievement of corporate targets in an integrated and
secara terintegrasi dan berkelanjutan. Inisiatif tersebut sustainable manner. These initiatives are implemented by
dilakukan dengan memonitor penerapan strategi secara periodically monitoring the implementation of strategies
berkala melalui mekanisme tata kelola yang terstruktur. through structured governance mechanisms.
Secara bulanan, Perusahaan menyelenggarakan Monthly On a monthly basis, the Company holds a Corporate
Review Korporasi yang dihadiri oleh Direksi dan para Monthly Review attended by the Board of Directors
Group Head. Forum ini tidak hanya berfungsi sebagai and Group Heads. This forum not only serves as a
sarana pengawasan kinerja, tetapi juga sebagai wadah performance monitoring platform but also as a forum
untuk mengidentifikasi root cause atas isu-isu strategis to identify root causes of strategic and operational
maupun operasional, serta merumuskan solusi dan issues, as well as to formulate measurable solutions
rencana tindak lanjut yang terukur. and follow-up plans.
Perusahaan memiliki taxonomy meeting yang terstruktur, The Company maintains a structured meeting taxonomy,
sehingga Monthly Review Korporasi diturunkan ke dalam whereby the Corporate Monthly Review is cascaded into
Rapat Direktorat mingguan. Melalui forum ini, Direksi weekly Directorate Meetings. Through this forum, the
secara aktif memastikan kesinambungan antara arah Board of Directors actively ensures alignment between
strategis dan implementasi operasional, termasuk strategic direction and operational implementation,
pengawalan eksekusi program, tindak lanjut action including overseeing program execution, follow-up
plan, serta pengendalian risiko di masing-masing area actions, and risk control in each area of responsibility
tanggung jawab agar tetap selaras dengan target yang to remain aligned with established targets.
telah ditetapkan.
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PT Garuda Maintenance Facility Aero Asia Tbk
STRATEGI MERAIH PENCAPAIAN STRATEGIES TO ACHIEVE POSITIVE
POSITIF PERFORMANCE
Dengan mempertimbangkan pertumbuhan industri Considering the growth of the aviation industry and the
penerbangan dan kondisi terkini Perusahaan, Direksi Company’s current conditions, the Board of Directors
telah menetapkan strategi peningkatan kinerja established the following strategies to enhance
operasional dan keuangan sebagai berikut: operational and financial performance:
• Transformasi Operasional • Operational Transformation
• Optimasi Arus Kas • Cash Flow Optimization
• Perbaikan Ekuitas • Equity Improvement
• Pengembangan Teknologi • Technology Development
• Pertumbuhan Bisnis yang Profitabel • Profitable Business Growth
Transformasi operasional dilakukan untuk meningkatkan Operational transformation aims to enhance operational
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
kinerja operasional melalui penguatan pada aspek performance through the strengthening of the Quality,
Quality, Cost & Delivery (QCD), penguatan manusia, Cost & Delivery (QCD) aspects, human resources, and
dan manajemen rantai pasok. supply chain management.
GMF melakukan peningkatan operational excellence GMF enhanced operational excellence through
melalui program perbaikan Turn Around Time (TAT), programs to improve Turn Around Time (TAT),
peningkatan profitabilitas pekerjaan, penguatan increase job profitability, strengthen supply chain
manajemen supply chain , serta pengembangan management, and develop workforce competence and
kompetensi dan produktivitas SDM. Selain itu, dilakukan productivity. Additionally, improvements were made in
peningkatan pengelolaan fasilitas, tools & equipment, facility management, tools and equipment, the work
lingkungan kerja, ser ta penerapan continuous environment, and the implementation of continuous
improvement . GMF juga melaksanakan program improvement initiatives. GMF also implemented aircraft
reaktivasi pesawat dari Group Affiliation, baik Garuda reactivation programs for Group Affiliates, including
Indonesia maupun Citilink, dengan memberikan layanan Garuda Indonesia and Citilink, by providing optimal
yang optimal guna memastikan penyelesaian program services to ensure the programs were completed
sesuai target yang ditetapkan. according to the established targets.
GMF juga melakukan optimalisasi arus kas melalui The Company also optimized cash flow through
percepatan penagihan piutang ( aging receivables), accelerated receivables collection, negotiation of credit
negosiasi credit limit & payment term kepada vendor, limits and payment terms with vendors, and faster billing
serta percepatan proses billing dan invoicing. and invoicing processes.
Di 2025, Perseroan melaksanakan perbaikan ekuitas In 2025, the Company improved equity through a Capital
melalui Peningkatan Modal menggunakan Penyertaan Increase via Non-Cash Capital Injection. This process
Modal Non-Tunai. Proses ini mencakup inbreng included the inbreng (capital injecton) of land from PT
lahan dari PT Angkasa Pura Indonesia sebagai aset Angkasa Pura Indonesia as an operational asset for
untuk operasional GMF. Proses ini telah dilakukan GMF. The process was carried out through a rights issue
menggunakan skema right issue atau Hak Memesan scheme (HMETD).
Efek Terlebih Dahulu (HMETD).
Penerapan dan adaptasi teknologi juga menjadi Technology implementation and adaptation also became
salah satu fokus utama di 2025 dalam mendukung a key focus in 2025 to support operational sustainability.
keberlangsungan operasional. Strategi ini mencakup This strategy includes strengthening cybersecurity
peningkatan keamanan siber untuk melindungi data dan to protect operational data and systems, as well as
sistem operasional, serta pengembangan sistem dan developing systems and digitalizing work processes
digitalisasi proses kerja guna meningkatkan efektivitas to enhance effectiveness and competitiveness amid
dan daya saing di tengah perkembangan teknologi technological developments in the aviation industry.
industri aviasi.
Sebagai upaya mencapai per tumbuhan yang To achieve profitable and sustainable growth, GMF
menguntungkan dan berkelanjutan, GMF terus continues to develop its Commercial Aviation business
mengembangkan bisnis Commercial Aviation dengan by strengthening support for Group Affiliates (GA) as a
memperkuat dukungan terhadap Group Affiliates captive market while increasing revenue contributions
(GA) sebagai captive market, sekaligus mendorong from Non-Group Affiliates (NGA). GMF adopts a balanced
peningkatan kontribusi pendapatan dari Non-Group approach between GA and NGA with proportional
Affiliates (NGA). GMF mengadopsi pendekatan yang revenue composition targets to diversify income sources,
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01
seimbang antara GA dan NGA dengan target komposisi balance risks, and ensure long-term sustainability. In
02 pendapatan yang proporsional, guna mendiversifikasi addition, GMF continues to accelerate growth in the
sumber pendapatan, menyeimbangkan risiko, dan Government & Industrial Solutions segment through
memastikan keberlanjutan jangka panjang. Selain itu, optimization of maintenance activities, development
03 GMF juga terus mengakselerasi pertumbuhan pada of capabilities and capacities, and exploration of new
segmen Government & Industrial Solutions melalui revenue sources.
optimalisasi aktivitas maintenance, pengembangan
kapabilitas dan kapasitas, serta pencarian sumber
04
pendapatan baru.
Program-program strategis di atas telah mendukung These strategic programs supported GMF in realizing
05 GMF mewujudkan tema korporasi 2025, yaitu the 2025 corporate theme, “Strengthen Core and
“Strengthen Core and Drive Diversified Growth” untuk Drive Diversified Growth,” ensuring growth is achieved
memastikan pencapaian pertumbuhan dilakukan melalui by strengthening the quality and capabilities of core
06 penguatan kualitas dan kapabilitas bisnis inti, sekaligus businesses while accelerating sustainable diversification
percepatan pengembangan diversifikasi usaha secara to generate long-term value for stakeholders.
berkelanjutan guna menghasilkan nilai tambah yang
keberlanjutan jangka panjang bagi seluruh pemangku
kepentingan.
STRATEGI PERSEROAN MENGHADAPI COMPANY STRATEGIES TO ADDRESS
TANTANGAN CHALLENGES
Kendala rantai pasok masih menjadi isu utama di Supply chain constraints remained a major issue in 2025.
2025. Industri penerbangan menghadapi keterbatasan The aviation industry faced limited production capacity
kapasitas produksi dan keterlambatan pengiriman and delivery delays, resulting in demand exceeding the
sehingga jumlah permintaan melebihi pasokan material available supply of materials and spare parts.
Laporan Manajemen - Management Report
dan suku cadang yang tersedia.
Ketidakpastian dalam jadwal pengadaan dan kedatangan Uncertainty in spare part procurement and delivery
suku cadang mendatangkan tantangan bagi GMF dalam schedules created financial management challenges for
melakukan pengelolaan keuangan. Bergerak di sektor GMF. Operating in the MRO sector requires effective
MRO membutuhkan pengelolaan arus kas secara efektif, cash flow management, particularly regarding significant
terutama terkait pembayaran uang muka dalam jumlah advance payments before spare parts can be obtained.
besar sebelum suku cadang dapat diperoleh. Hal ini This a challenge, worsened by uncertain spare part
semakin menyulitkan karena waktu kedatangan suku arrival schedules.
cadang sering kali tidak pasti.
Selain itu, kekurangan tenaga kerja masih menjadi Additionally, labor shortages remain a serious challenge
ancaman serius bagi industri MRO. Seiring dengan for the MRO industry. As global aviation activity
meningkatnya aktivitas penerbangan global, kebutuhan increases, the demand for mechanics and technicians
tenaga mekanik dan teknisi terus meningkat, sementara continues to rise while supply remains limited, increasing
ketersediaannya masih terbatas. Kondisi ini menambah operational pressure on GMF.
tekanan operasional bagi GMF.
Dalam mengatasi kendala rantai pasok, GMF meningkatkan To address supply chain challenges, GMF improved
proses perencanaan melalui evaluasi periodik dan planning processes through periodic evaluations and
standarisasi planning, pemenuhan material dengan skema planning standardization, material fulfillment through
consignment dan Just in Time, negosiasi payment terms & consignment and Just-in-Time schemes, negotiation
credit limit, peningkatan inhouse repair, serta penyesuaian of payment terms and credit limits, increased in-house
harga material. repair capabilities, and adjustments to material pricing.
Terkait tantangan tenaga kerja, GMF tidak hanya Regarding workforce challenges, GMF focuses not only
berfokus pada pemenuhan kebutuhan SDM sesuai on fulfilling manpower planning requirements but also
manpower planning, tetapi juga menjalankan program on implementing employee development and retention
pengembangan dan retensi karyawan. Selain rekrutmen programs. In addition to recruitment and partnerships
dan kerja sama dengan lembaga penyedia SDM, GMF with workforce providers, GMF strengthens capability
memperkuat capability dan leadership development guna and leadership development to ensure organizational
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PT Garuda Maintenance Facility Aero Asia Tbk
menjaga keberlanjutan organisasi. Upaya ini memastikan sustainability and effective knowledge transfer to
transfer knowledge berjalan optimal dan mendukung support future operations and business growth.
kesinambungan operasional serta pertumbuhan bisnis
ke depannya.
Tantangan-tantangan tersebut di atas juga menjadi Those challenges also served as challenges in terms of
tantangan terkait keberlanjutan karena berhubungan sustainability since they are related to social aspects of
dengan aspek sosial dalam pengelolaan sumber daya human capital management in a comprehensive manner.
manusia secara menyeluruh.
PENCAPAIAN TARGET PERSEROAN TARGET ACHIEVEMENTS
Secara umum, Perseroan berhasil mencatatkan Overall, the Company recorded positive financial
kinerja keuangan yang positif dengan mencapai performance and successfully achieved its targets. The
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
target. Perseroan membukukan pendapatan senilai Company recorded a net profit of USD491.88 million
USD491.88 juta dari target USD452.69 juta. Selain compared to the target of USD452.69 million. In addition
adanya peningkatan kinerja operasi, pencapaian ini to improved operational performance, this achievement
terjadi karena upaya efisiensi yang telah dilakukan di was supported by efficiency initiatives implemented
2025. throughout 2025.
Target laba di 2025 berhasil tercapai yaitu USD33.96 The 2025 profit target was successfully achieved at
juta atau 125% dari target USD27.12 juta. Pencapaian ini USD33.96 million, or 125% of the USD27.12 million target.
terjadi karena pelaksanaan restrukturisasi operasional The achievement was driven by operational restructuring
dan upaya efisiensi yang telah dilakukan sepanjang and efficiency efforts carried out throughout the year.
tahun.
Kinerja operasi dan bisnis yang positif merupakan Positive operational and business performance resulted
kontribusi dari peningkatan rata-rata segmen GA dan from increased contributions across the GA, NGA, and
NGA, serta Government. Government segments.
Selain itu, seluruh Key Performance Indicators (KPI) Furthermore, all Key Performance Indicators (KPIs) set
yang telah dicanangkan dalam RKAP 2025 juga in the 2025 RKAP were achieved, reflecting disciplined
berhasil dicapai, menunjukkan disiplin eksekusi dan execution and management consistency in realizing
konsistensi manajemen dalam merealisasikan target the targets. GMF also successfully completed a capital
yang telah ditetapkan. GMF juga berhasil melaksanakan increase through Non-Cash Capital Injection (land
peningkatan modal melalui Penyertaan Modal Non-Tunai inbreng) via a rights issue scheme, further strengthening
(inbreng lahan) dengan skema right issue (HMETD), the Company’s capital structure and financial flexibility.
sehingga semakin memperkuat struktur permodalan
dan fleksibilitas keuangan.
PENERAPAN TATA KELOLA IMPLEMENTATION OF GOOD
PERUSAHAAN YANG BAIK CORPORATE GOVERNANCE
GMF menjalankan usaha dengan berdasarkan prinsip- GMF conducts its business based on Good Corporate
prinsip tata kelola yang baik (GCG). Setiap langkah Governance (GCG) principles. Each MRO operational
operasional MRO dilakukan dengan menyeimbangkan step balances regulatory compliance, strict safety
kepatuhan terhadap regulasi yang berlaku, penerapan policies, and cost efficiency while maintaining a focus
kebijakan keselamatan yang ketat, serta efisiensi biaya. on growth strategies.
Kesemuanya dilakukan dengan berfokus pada strategi
pertumbuhan.
Salah satu elemen penting dalam penerapan prinsip- An important element in implementing GCG principles
prinsip GCG adalah sinergi yang dibangun oleh Direksi, is the synergy among the Board of Directors, Board
Dewan Komisaris, Pemegang Saham, karyawan, dan of Commissioners, Shareholders, employees, and
para pemangku kepentingan. Keberadaan organ utama stakeholders. The synergy among the Company’s key
Perseroan yang bergerak secara sinergis memberikan governance organs ensures stability in management,
stabilitas pada pengelolaan, pengawasan, serta supervision, and strategic decision-making.
pengambilan keputusan strategis.
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Direksi memandang bahwa GMF senantiasa melakukan The Board of Directors believes that GMF continuously
02 peningkatan secara berkala dalam penerapan prinsip- improves the implementation of GCG principles
prinsip GCG. Inisiatif ini dilakukan melalui kepatuhan through compliance with applicable regulations and
terhadap regulasi serta ketentuan hukum terkait bisnis legal requirements. GMF regularly updates its policies
03 yang dijalankannya. GMF senantiasa melakukan update in line with new regulations and ensures compliance
terhadap kebijakan regulasi terbaru, dan berupaya with all provisions. As part of ongoing governance
memenuhi setiap ketentuan. Sebagai kelanjutan dari improvement, GMF continuously enhances governance
upaya pembaharuan praktik GCG secara berkala, GMF tools and policies, conducts regulatory socialization for
04
melakukan penyempurnaan perangkat dan kebijakan employees and stakeholders, and performs periodic GCG
terkait GCG, melakukan sosialisasi regulasi kepada implementation assessments to ensure more effective
seluruh karyawan dan pemangku kepentingan, serta governance practices.
05 melaksanakan penilaian tingkat penerapan GCG secara
berkala untuk mendukung penerapan GCG agar semakin
efektif.
06
KINERJA KEBERLANJUTAN SUSTAINABILITY PERFORMANCE
Penerapan prinsip keberlanjutan melalui kebijakan The implementation of sustainability principles through
ESG (Environmental, Social, and Governance) turut ESG (Environmental, Social, and Governance) policies
mendukung pelaksanaan operasional usaha. Penciptaan supports the Company’s operational activities. Creating
nilai jangka panjang pada aspek-aspek operasional long-term value in operational aspects related to
yang bersinggungan dengan keberlanjutan memastikan sustainability ensures business resilience and a positive
ketahanan bisnis dan pengelolaan reputasi usaha yang corporate reputation.
positif.
NILAI-NILAI KEBERLANJUTAN SUSTAINABILITY VALUES
Laporan Manajemen - Management Report
GMF memiliki ringkasan strategi dan kerangka kerja GMF has a sustainability strategy and framework based
keberlanjutan yang didasarkan pada Visi dan Misi on the Corporate Vision and Mission, Social Responsibility
Korporasi, Visi dan Misi Tanggung Jawab Sosial, Nilai Vision and Mission, Company Values (AKHLAK), and the
Perusahaan (AKHLAK), serta GMF Spirit “You Do GMF Spirit “You Do Matter.” Collectively, these elements
Matter”. Secara keseluruhan, rangkaian ini menjadi telah encompass the key economic, social, and environmental
mencakup seluruh aspek ekonomi, sosial, dan lingkungan aspects of sustainability, as well as governance elements
yang penting dalam keberlanjutan, serta aspek tata required for ESG implementation.
kelola yang dibutuhkan dalam penerapan ESG.
Sebagai Direksi, kami berkomitmen untuk memastikan
bahwa nilai-nilai keberlanjutan selalu menjadi prinsip As the Board of Directors, we are committed to
yang mendasari aktivitas operasional sehari-hari, ensuring that sustainability values remain fundamental
terintegrasi dalam perencanaan strategis, pengelolaan principles guiding daily operations, strategic planning,
operasional, serta pengembangan usaha. Kami operational management, and business development.
senantiasa mendorong penerapan praktik operasional We continuously encourage responsible operational
yang bertanggung jawab dan mengedepankan aspek practices that prioritize safety, contribute to society,
keselamatan, berkontribusi terhadap sosial, dan menjaga and preserve the environment.
kelestarian lingkungan.
TANTANGAN DAN PELUANG SUSTAINABILITY CHALLENGES AND
PENERAPAN KEBERLANJUTAN OPPORTUNITIES
Tantangan dan peluang penerapan keberlanjutan di GMF Challenges and oppor tunities in implementing
berasal dari berbagai aspek. sustainability within GMF comes from various aspects.
Tantangan keberlanjutan yang utama berasal dari The main challenge in terms of sustainability comes
operasional MRO. Kekurangan tenaga kerja serta from its MRO operation. Workforce shortages and supply
gangguan rantai pasok berdampak pada peningkatan chain disruptions increase operational costs due to
biaya akibat inflasi. Kinerja pelaksanaan K3 yang optimal inflation. Optimal OHS performance is also critical to
juga memengaruhi aktivitas operasional agar berjalan ensure smooth operations.
dengan lancar.
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PT Garuda Maintenance Facility Aero Asia Tbk
Antisipasi dan mitigasi risiko terkait kekurangan tenaga Anticipation and mitigation measures regarding
kerja telah disampaikan di pembahasan tantangan workforce shortages have been disclosed in the previous
sebelumnya. statement regarding operational challenges.
Terdapat regulasi internal yang ketat mengatur mengenai Strict internal regulations govern the implementation of
penerapan K3 secara optimal di aktivitas operasional. OHS across operational activities. Periodic socialization
Sosialisasi berkala dan penerapan rewards & punishment and the application of reward and punishment
sebagai bagian dari penilaian kinerja individu dan unit mechanisms are conducted as part of individual and
senantiasa dilakukan untuk memastikan penerapan K3 unit performance evaluations to ensure disciplined OHS
yang disiplin di seluruh aspek operasional. implementation.
Dalam menghadapi keterlambatan pasokan, Perseroan To address supply delays, the Company implemented
menerapkan efisiensi di luar biaya-biaya strategis dan cost efficiency outside strategic expenditures and
memastikan penagihan piutang berjalan lancar. Inisiatif ensured smooth receivables collection, helping maintain
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
ini terbukti efektif untuk menjaga kinerja keuangan financial performance throughout 2025.
sepanjang tahun 2025.
Peluang datang dari pelaksanaan operasional yang Opportunities arise from operations which consider
berfokus pada keberlanjutan, terutama dari sisi sustainability aspects, particularly through energy and
efisiensi pengunaan energi dan air. Penghematan dalam water efficiency initiatives. Savings in electricity, fuel,
penggunaan energi listrik, solar, dan air membawa and water consumption enabled overall cost efficiency,
Perseroan mampu melakukan efisiensi biaya secara contributing to the Company’s positive performance.
keseluruhan. Inisiatif ini mendukung pencapaian kinerja
positif Perseroan.
RISIKO KEBERLANJUTAN SUSTAINABILITY RISKS
Pencapaian keberlanjutan juga bergantung pada Sustainability achievements also depend on effective
pengelolaan risiko keberlanjutan. Direksi bertanggung sustainability risk management. The Board of Directors
jawab atas pengelolaan dan mitigasi risiko keberlanjutan is responsible for managing and mitigating sustainability
dengan menetapkan kebijakan, strategi, serta kerangka risks by establishing policies, strategies, and risk
manajemen risiko yang terintegrasi dengan kegiatan management frameworks integrated into the Company’s
usaha Perseroan, serta memastikan implementasinya operations.
di seluruh lini operasi.
GMF mulai mencoba mengaplikasikan penerapan GMF has begun adopting risk management practices
manajemen risiko yang merujuk pada Task Force on aligned with the Task Force on Climate-related Financial
Climate-related Financial Disclosures (TCFD) sebagai Disclosures (TCFD) to anticipate climate-related risks.
inisiatif Perseroan mengantisipasi risiko perubahan Physical risks affecting GMF assets, such as hangars,
iklim. Risiko fisik terhadap seluruh aset GMF seperti equipment, and spare parts, have been carefully
hangar, peralatan, serta suku cadang, telah menjadi considered in strategies to protect against acute physical
pertimbangan serius dalam menentukan strategi untuk risks. Transition risks related to regulatory changes and
melindungi diri dari risiko fisik yang akut. Selain itu, risiko global attention to climate-conscious operations are also
transisi dari perubahan regulasi dan perhatian global considered.
terhadap penerapan operasional yang memperhatikan
perubahan iklim juga menjadi perhatian.
Secara keseluruhan, GMF telah memiliki standar GMF has established operational standards to anticipate
operasional untuk mengantisipasi risiko-risiko fisik acute physical risks threatening Company assets and
akut yang mengancam aset Perseroan. GMF juga continues collaborating with Outstation Line Maintenance
terus bekerja sama dengan pengelola Outstation Line operators to ensure optimal asset protection. Transition
Maintenance untuk memastikan perlindungan terhadap risks related to regulatory developments have long been
aset dapat berjalan dengan optimal. Terkait dengan risiko addressed in line with global MRO standards.
transisi dalam hal regulasi dan perhatian global, hal ini
telah menjadi komitmen GMF sejak lama sesuai dengan
standar operasi yang berkiblat pada standar MRO global.
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Pemantauan terhadap risiko-risiko tersebut di atas These risks are monitored periodically with corrective
02 dilakukan secara berkala, disertai dengan tindakan actions implemented when necessary.
korektif apabila diperlukan.
03 PENCAPAIAN ASPEK KEBERLANJUTAN SUSTAINABILITY ACHIEVEMENTS
Dari sisi ekonomi, penjelasannya telah disampaikan From an economic perspective, the Company achieved
sebelumnya, yaitu tercapai positif karena GMF mampu positive performance by exceeding its financial targets.
04
mencatatkan kinerja keuangan yang melebihi target.
Dari sisi lingkungan hidup, GMF memiliki target biaya From an environmental perspective, GMF allocated
05 terkait aspek lingkungan mencakup pengelolaan, costs related to environmental management, monitoring,
pemantauan, hingga pelatihan, sosialisasi, dan sertifikasi. training, socialization, and certification. All expenditures
Secara keseluruhan, seluruh biaya telah dikeluarkan were implemented as planned to ensure that GMF’s
06 sesuai dengan target dan memastikan operasional GMF operations do not negatively impact the environment.
tidak berdampak negatif terhadap lingkungan.
Dari sisi sosial, GMF juga memastikan bahwa operasionalnya From a social perspective, GMF ensures compliance with
sesuai dengan regulasi ketenagakerjaan sehingga tidak labor regulations in managing thousands of employees
terdapat isu material dalam mengelola ribuan tenaga without material issues. Regarding community
kerja. Terkait dengan aspek sosial terhadap masyarakat, engagement, GMF allocated budgets for TJSL programs.
GMF telah menetapkan anggaran untuk melaksanakan In 2025, the realization amounted to Rp354,440,000
program TJSL bagi kehidupan masyarakat dari sisi sosial achieving 100% of the target.
dan lingkungan. Pada tahun 2025, realisasinya adalah
Rp354.440.000 dan terhadap target mencapai 100%.
Selain dari aspek-aspek tersebut, dapat dikatakan Overall, the Company’s sustainability performance
Laporan Manajemen - Management Report
bahwa kinerja keberlanjutan Perseroan adalah positif was positive and successfully supported operational
dan mampu mendukung dalam pelaksanaan operasional activities throughout the year without material issues.
sepanjang tahun tanpa terhalang isu material.
PROSPEK USAHA BUSINESS PROSPECTS
Asumsi APBN 2026 menargetkan pertumbuhan The 2026 State Budget assumptions target economic
ekonomi sebesar 5,2-5,8% di tengah berbagai gejolak growth of 5.2-5.8% amid global economic volatility and
ekonomi dunia dan tantangan global yang terutama geopolitical tensions. The IMF projects global economic
bersumber dari tensi geopolitik. IMF memproyeksikan growth of 3.1% in 2026, with ASEAN growth reaching
pertumbuhan ekonomi global mencapai 3,1% pada 4.1%. This growth is expected to positively impact global,
2026, dengan ASEAN tumbuh 4,1%. Pertumbuhan ini regional, and domestic aviation industries.
diharapkan berdampak positif pada peningkatan industri
penerbangan global, regional, maupun domestik.
Di Indonesia, selain ditopang daya beli masyarakat, In Indonesia, aviation growth is supported not only by
pertumbuhan penerbangan juga didukung oleh consumer purchasing power but also by infrastructure
pengembangan infrastruktur serta kebijakan pemerintah development and government policies maintaining ticket
yang menjaga stabilitas harga tiket. Selaras dengan price stability. Aligned with economic growth, global MRO
pertumbuhan ekonomi, permintaan pasar MRO global market demand shows positive trends. According to the
menunjukkan tren positif. Berdasarkan data Global Fleet 2025 Global Fleet and MRO Market Forecast by Oliver
and MRO Market Forecast Oliver Wyman tahun 2025, Wyman, the MRO market is projected to reach USD120
nilai pasar MRO diproyeksikan mencapai USD120 miliar, billion, growing 15% year-on-year. Asia Pacific remains
tumbuh 15% dibanding tahun sebelumnya. Asia Pacific one of the largest markets, creating opportunities for
menjadi salah satu pasar terbesar, menciptakan peluang Indonesia’s MRO industry. In the long term, the global
bagi industri MRO Indonesia. Ke depan, pasar MRO MRO market is projected to grow at an average rate of
global akan tumbuh rata-rata 2,8% per tahun hingga 2.8% annually to reach USD157 billion by 2035.
mencapai USD157 miliar pada 2035.
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PT Garuda Maintenance Facility Aero Asia Tbk
Di sisi lain, industri penerbangan global masih akan However, the aviation industry will continue facing
menghadapi tantangan dari sisi rantai pasok dan tenaga supply chain and labor challenges. According to Oliver
kerja. Berdasarkan data Global Fleet and MRO Market Wyman, ongoing supply chain disruptions will increase
Forecast Oliver Wyman, disrupsi rantai pasok yang terjadi raw material prices, while rising labor costs may impact
masih akan berlanjut sehingga menyebabkan naiknya operational efficiency and increase costs within the MRO
harga bahan baku, serta adanya tantangan peningkatan industry.
biaya tenaga kerja yang berpotensi memengaruhi
kelancaran operasional serta meningkatkan biaya
industri MRO.
Menghadapi tahun 2026, Perseroan berfokus pada upaya Entering 2026, the Company will focus on strengthening
untuk memperkuat dan memaksimalkan pengembangan and maximizing business development under the theme
usaha dengan mengusung tema Transforming for the “Transforming for the Future.” Key strategies include:
Future. Strategi-strategi utama yang akan dilakukan Sustainable Operational Transformation Workforce
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
guna mendukung pelaksanaan tema tersebut meliputi Empowerment Financial Reinforcement Technology
Sustainable Operational Transformation, Workforce Advancement Profitable Business Growth.
Empowerment, Financial Reinforcement, Technology
Advancement, Profitable Business Growth.
Dengan mempertimbangkan asumsi internal dan Based on internal and external assumptions and the spirit
eksternal, serta semangat Transforming for the Future, of Transforming for the Future, the Company targets
Perseroan menargetkan pencapaian pendapatan sebesar revenue of USD542.79 million and net profit of USD35.09
USD542.79 juta dengan laba bersih sebesar USD35.09 million. The Company also targets optimal operational
juta. Perseroan juga menargetkan pencapaian indikator and service indicators, including: Customer Satisfaction
layanan dan operasional yang optimal, mencakup: Index level 4 Customer SLA Fulfillment Quality &
Customer Satisfaction Index level 4, Customer SLA Compliance Operational Efficiency each targeted at
Fulfillment, Quality & Compliance, Operational Efficiency, 100%. Additionally, the Company targets Information
masing-masing sebesar 100%. Selain itu, Perseroan juga Capital Readiness at 95%, Capability Development at
menargetkan Information Capital Readiness sebesar 100%, and Human & Organizational Capital Readiness
95%, Capability Development 100%, dan Human & at 95% to strengthen long-term capabilities.
Organizational Capital Readiness 95% sebagai fondasi
penguatan kapabilitas jangka panjang.
Penguatan operasional dengan sendirinya akan Operational strengthening will also reinforce the
memperkuat aspek keberlanjutan Perseroan ke Company’s sustainability aspects through sustainability-
depannya. Hal ini akan direalisasikan melalui penguatan focused SOPs, sustainability training programs, and
SOP yang berfokus pada keberlanjutan, pelatihan environmental management certifications.
terkait keberlanjutan, serta sertifikasi khusus terkait
pengelolaan lingkungan.
PERUBAHAN KOMPOSISI DIREKSI CHANGES IN THE COMPOSITION OF
THE BOARD OF DIRECTORS
Pada tahun 2025, terdapat perubahan komposisi In 2025, there were changes in the composition of the
Direksi. Informasinya telah disampaikan di bab Profil Board of Directors. Details are presented in the Company
Perusahaan. Perubahan kompsisi Direksi menjadi hak Profile chapter. The changes were the prerogative of
pemegang saham, dan telah dilakukan sesuai dengan the shareholders and were implemented in accordance
regulasi dan Anggaran Dasar Perseroan. Perubahan ini with applicable regulations and the Company’s Articles
terjadi seiring dengan kebutuhan bisnis dan regenerasi of Association. The changes were made in response to
kepemimpinan. Dengan demikian, komposisi Direksi saat business needs and leadership succession. The current
ini adalah sebagai berikut: composition of the Board of Directors is as follows:
• Direktur Utama: Andi Fahrurrozi • CEO: Andi Fahrurrozi
• Direktur Base Management: Bobi Gumelar Raspati • Director of Base Management: Bobi Gumelar Raspati
• Direktur Sumber Daya Manusia: Mitra Piranti • Director of Human Resources: Mitra Piranti
• Direktur Keuangan: Tri Hartono • Director of Finance: Tri Hartono
• Direktur Line Operation: Endang Tardiana • Director of Line Operation: Endang Tardiana
45
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01
PENUTUP CLOSING
02
Direksi memberikan apresiasi kepada seluruh Karyawan The Board of Directors expresses its appreciation to all
yang telah bekerja dengan penuh dedikasi tinggi. Direksi employees for their dedication and commitment. We also
03 juga mengucapkan terima kasih atas dukungan Dewan extend our gratitude to the Board of Commissioners for
Komisaris. Terima kasih kami ucapkan juga kepada their guidance and support. Our sincere appreciation
Pemegang Saham, Mitra Bisnis, dan Pelanggan. Kami also goes to the Shareholders, Business Partners, and
optimis, Perseroan dapat terus melaju memanfaatkan Customers. We remain optimistic that the Company
04
peluang pertumbuhan dan menjaga kinerja positif yang will continue moving forward, leveraging growth
telah dicapai. opportunities and sustaining the positive performance
that has been achieved.
05
06
Laporan Manajemen - Management Report
Tangerang, April 2026
Tangerang, April 2026
Atas nama Direksi
On behalf of the Board of Directors
ANDI FAHRURROZI
Direktur Utama
CEO
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PT Garuda Maintenance Facility Aero Asia Tbk Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
47
Page 48
01
Pernyataan Dewan Komisaris Tentang Tanggung
02
Jawab atas Laporan Terintegrasi 2025 PT Garuda
03 Maintenance Facility Aero Asia Tbk
Statement of the Board of Commissioners on the Responsibility for the 2025
04 Integrated Report of PT Garuda Maintenance Facility Aero Asia Tbk
05
Kami yang bertandatangan di bawah ini menyatakan We, the undersigned, declare that the information in
bahwa semua informasi dalam Laporan Terintegrasi the 2025 Integrated Report of PT Garuda Maintenance
06 PT Garuda Maintenance Facility Aero Asia Tbk Facility Aero Asia Tbk is presented in its entirety and we
tahun buku 2025 sudah dimuat secara lengkap dan are fully responsible for the correctness of the contents
bertanggung jawab penuh atas kebenaran isi Laporan of the Company’s Integrated Report. This statement is
Terintegrasi Perseroan. Demikian pernyataan ini dibuat hereby made truthfully.
dengan sebenar-benarnya.
Tangerang, April 2026
Tangerang, April 2026
Dewan Komisaris
Board of Commissioners
Laporan Manajemen - Management Report
OKI YANUAR
Komisaris Utama/Independen
President/Independent Commissioner
GIRING GANESHA DJUMARYO SUGIHARTO PRAPTO DEAN ARSLAN
Komisaris Komisaris Komisaris Independen
Commissioner Commissioner Independent Commissioner
48
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PT Garuda Maintenance Facility Aero Asia Tbk
Pernyataan Direksi Tentang Tanggung Jawab
atas Laporan Terintegrasi 2025 PT Garuda
Maintenance Facility Aero Asia Tbk
Statement of the Board of Directors on the Responsibility for the 2025
Integrated Report of PT Garuda Maintenance Facility Aero Asia Tbk
Kami yang bertandatangan di bawah ini menyatakan We, the undersigned, declare that the information in
bahwa semua informasi dalam Laporan Terintegrasi the 2025 Integrated Report of PT Garuda Maintenance
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
PT Garuda Maintenance Facility Aero Asia Tbk Facility Aero Asia Tbk is presented in its entirety and we
tahun buku 2025 sudah dimuat secara lengkap dan are fully responsible for the correctness of the contents
bertanggung jawab penuh atas kebenaran isi Laporan of the Company’s Integrated Report. This statement is
Terintegrasi Perseroan. Demikian pernyataan ini dibuat hereby made truthfully.
dengan sebenar-benarnya.
Tangerang, April 2026
Tangerang, April 2026
Direksi
Board of Directors
ANDI FAHRURROZI
Direktur Utama
CEO
BOBI GUMELAR RASPATI MITRA PIRANTI
Direktur Base Management Direktur Sumber Daya Manusia
Director of Base Management Director of Human Resources
TRI HARTONO ENDANG TARDIANA
Direktur Keuangan Direktur Line Operation
Director of Finance Director of Line Operation
49
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Profil Perusahaan - Company Profile
50
01
04
02
05
06
03
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PT Garuda Maintenance Facility Aero Asia Tbk Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
51
Company
Profile
Page 52
01
02
03
04
05
06
Informasi Umum Perusahaan
General Information of the Company [GRI 2-1]
Profil Perusahaan - Company Profile
PT Garuda Maintenance Facility Aero Asia Tbk
Nama Perusahaan
Saat ini Perseroan lebih dikenal dengan nama komersialnya yaitu “GMF”.
Company Name
Currently the Company is better known by its commercial name, “GMF”.
26 April 2002
Tanggal Pendirian April 26, 2002
Date of Establishment Pada tahun yang sama, GMF mulai beroperasi secara komersial.
In the same year, GMF started its commercial operation.
Akta Pendirian No. 93 tanggal 26 April 2002, yang telah disahkan dari Menteri Kehakiman dan Hak Asasi
Dasar Hukum Pendirian Manusia RI dengan Surat Keputusan No. C-11685 HT.01.01.TH.2002 tanggal 28 Juni 2002.
Legal Basis of Establishment Deed of Establishment No. 93 dated April 26, 2002, which was ratified by the Minister of Justice and
Human Rights Republic of Indonesia with Decree No. C-11685 HT.01.01.TH.2002 dated June 28, 2002.
Bidang Usaha Jasa Perawatan, Reparasi, dan Overhaul Pesawat Terbang
Business Fields Aircraft Maintenance, Repair, and Overhaul Services
GMF merupakan Perseroan Terbatas (PT) yang memperdagangkan sahamnya ke publik di bursa efek
Status dan Badan Hukum sehingga menyandang status Perusahaan Terbuka (Tbk).
Status and Legal Entity GMF is a Limited Liability Company (PT) that offers its share to the public through the stock exchange
and is therefore classified as a Public Company (Tbk).
Saham Perseroan dicatatkan di Bursa Efek Indonesia (BEI) pada tanggal 10 Oktober 2017 dengan kode
Tanggal Pencatatan di Bursa saham “GMFI”.
Listing Date on the Exchange The Company’s shares are listed on the Indonesia Stock Exchange (IDX) on October 10, 2017 under
“GMFI” as its ticker code.
Rp10.000.000.000.000,00 (sepuluh triliun Rupiah) yang terbagi atas 28.233.511.500 (dua puluh delapan
miliar dua ratus tiga puluh tiga juta lima ratus sebelas ribu lima ratus) saham Seri A dengan masing-
masing saham bernilai Rp100,00 (seratus Rupiah) dan 287.065.954.000 (dua ratus delapan puluh tujuh
miliar enam puluh lima juta sembilan ratus lima puluh empat ribu) saham Seri B dengan masing-masing
Modal Dasar
saham bernilai Rp25,00 (dua puluh lima rupiah)
Authorized Capital
Rp10,000,000,000,000.00 (ten trillion Rupiah) divided into 28.233.511.500 (twenty eight billion two
hundred thirty three million five hundred eleven thousand five hundred) Series A shares of Rp100.00
(one hundred Rupiah) per shares and 287.065.954.000 (two hundred eighty seven billion sixty five
million nine hundred fifty four thousands) Series B shares of Rp25.00 (twenty five Rupiah) per shares
52
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PT Garuda Maintenance Facility Aero Asia Tbk
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Modal Dasar Perseroan adalah sebesar Rp10.000.000.000.000,00 (sepuluh triliun Rupiah) yang terbagi
atas 28.233.511.500 (dua puluh delapan miliar dua ratus tiga puluh tiga juta lima ratus sebelas ribu
lima ratus) saham Seri A, masing-masing saham bernilai nominal Rp100,00 (seratus Rupiah) dan
287.065.954.000 (dua ratus delapan puluh tujuh miliar enam puluh lima juta sembilan ratus lima puluh
Modal Ditempatkan dan
empat ribu) saham Seri B, masing-masing saham bernilai nominal Rp25,00 (dua puluh lima Rupiah).
Disetor Penuh
The company’s Authorized Capital is Rp10.000.000.000.000,00 (ten trillion Rupiah) which is divided into
Issued and Fully Paid Capital
28.233.511.500 (twenty eight billion two hundred thirty three million five hundred eleventh thousand
five hundred) Series A shares, each share has a nominal value of Rp100,00 (one hundred Rupiah) and
287.065.954.000 (two hundred eighty seven billion sixty five million nine hundred fifty four thousands)
Series B shares, each share has a nominal value of Rp25,00 (twenty five Rupiah).
Lantai 2, Lobby Selatan Hangar 4
PT Garuda Maintenance Facility Aero Asia Tbk
Area Perkantoran Bandara Soekarno-Hatta, Kelurahan Pajang, Kecamatan Benda, Kota Tangerang,
Banten 15125
Second Floor, South Lobby Hangar 4
PT Garuda Maintenance Facility Aero Asia Tbk
Kantor Pusat
Soekarno-Hatta Airport Office Area, Pajang Village, Benda District, Tangerang City, Banten 15125
Head Office
[OJK C.2]
Telepon | Phone
+62 21 550 8717
+62 21 550 8609
Surel | Email
corporatecommunications@gmf-aeroasia.co.id
marketing@gmf-aeroasia.co.id
YouTube GMF AeroAsia
Media Sosial LinkedIn GMF AeroAsia
Social Media Facebook GMF AeroAsia
Instagram @gmfaeroasia
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01
Skala Usaha
02
Business Scale [OJK C.3]
03
04 Jumlah Liabilitas
Jumlah Jumlah Aset
Total Assets Total Liabilities
Aset &
05
USD812.98 USD698.41
Liabilitas juta/million juta/million
Total Assets &
06 Liabilities
Jumlah Pegawai Berdasarkan Status
Total Employees By Status
Skala
Pegawai 4.169 4.169 Karyawan Tetap
Permanent Employee
Employee Scale orang/people
857 Karyawan Tidak Tetap
Contract Employee
Profil Perusahaan - Company Profile
Berdasarkan Berdasarkan Jabatan
Jenis Kelamin By Position
By Gender
20 106
Group Head Division Head
3.663 506 351 3.692
pria/male perempuan/female
Department Head Staff
Berdasarkan Usia Berdasarkan Pendidikan
By Age ≥ 51 tahun/years old By Education
295
orang/people
2 213
31-50 tahun/years old Doktoral (S3)/ Magister (S2)/
2.484 Doctorate Master
orang/people
≤ 30 tahun/years old
1.638 1.574
Sarjana (S1)/ Diploma (D3)/
1.390 Bachelor Diploma
orang/people
742
Sekolah Menengah
Atas/Senior High
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PT Garuda Maintenance Facility Aero Asia Tbk
Kepemilikan Saham
Shareholders
2,77% 0,28%
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
28,54% 68,40%
PT Angkasa Pura Indonesia PT Garuda Indonesia (Persero) Tbk Publik | Public PT Aero Wisata
WILAYAH OPERASIONAL
OPERATIONAL AREA
BTJ
SBG
LSW TNJ
KNO BTH TRK
DTB MDC TTE
MEQ PNK PSU PKY BEJ MDC KAU
PKU SQG
SOQ MKW BKI
FLZ PLW
LUW
GNS
DJJ
PGK
TJQ
PDG
DJB
PLM KDI
PUM
BKS
CGK KTG
BDJ LAH
TQQ
TKG SRG
SUB AMQ
LWU BUW
UPG
RAQ
HLP
BDO KNG
NBX
69
JOG
SOC TIM
MLG JBB BWX DPS LUV
SWQ LBJ
MOF
TMC ENE
KOE SXK MKQ
Lokasi Perawatan Line Maintenance
Line Maintenance Station
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01
Riwayat Singkat GMF
02
A Brief History of GMF
03
04
PENDIRIAN PERSEROAN
05 Awal Pendirian Perseroan
Perjalanan PT Garuda Maintenance Facility Aero Asia
Tbk ("Perseroan" atau "GMF") berawal dari pembentukan
06 Direktorat Teknik Garuda Indonesia di tahun 1949.
Setelah lebih dari empat dekade beroperasi sebagai
salah satu divisi di bawah Garuda Indonesia, GMF
berubah menjadi Strategic Business Unit Garuda
Maintenance Facility (SBU-GMF) yang menangani
seluruh aktivitas perawatan armada Garuda Indonesia.
Pada tahun 2002, Garuda Indonesia melakukan ‘spin-off’
terhadap SBU-GMF. Peristiwa ini membuat Perseroan
resmi menjadi anak perusahaan Garuda Indonesia
dengan nama PT Garuda Maintenance Facility Aero Asia
melalui Akta Pendirian No. 93 tanggal 26 April 2002 oleh
Notaris Arry Supratno, S.H. Akta tersebut telah diubah
dengan perubahan terakhir melalui Akta Pernyataan
Profil Perusahaan - Company Profile
Keputusan Rapat Perubahan Anggaran Dasar Nomor 2
tanggal 15 Januari 2025 dan susunan pengurus terakhir
yang tercantum dalam Akta Pernyataan Keputusan Rapat
Nomor 6 tanggal 28 September 2025 oleh Notaris
Shanti Indah Lestari, S.H., M.Kn.
COMPANY ESTABLISHMENT
The Company’s Establishment Journey
The history of PT Garuda Maintenance Facility Aero
Asia Tbk (the "Company" or "GMF") began with
the establishment of Garuda Indonesia's Technical
Directorate in 1949. After more than four decades of
operating as one of the divisions under Garuda Indonesia,
GMF was transformed into the Strategic Business Unit
Garuda Maintenance Facility (SBU-GMF), which handles
all maintenance activities of Garuda Indonesia's fleet.
In 2002, Garuda Indonesia spin-offs SBU-GMF into a
subsidiary. This event made the Company officially
become a subsidiary of Garuda Indonesia, using PT
Garuda Maintenance Facility Aero Asia as its name,
under the Establishment Deed No. 93 of April 26, 2002,
made by Notary Arry Supratno, S.H. The deed has been
changed several times with the latest amendment
through the Deed of Meeting Resolution of Articles
of Association Amendment Number 2 dated January
15, 2025, and its final management, which stipulated
in the Deed of Meeting Resolution Number 6 dated
September 28, 2025, made by Notary Shanti Indah
Lestari, S.H., M.Kn.
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PT Garuda Maintenance Facility Aero Asia Tbk
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Perkembangan Usaha Business Development
Sebagai MRO terdepan di Indonesia, GMF memiliki As the leading MRO in Indonesia, GMF owns Line
perawatan Line Maintenance hingga Overhaul , Maintenance including Overhaul, maintenance and repair
perawatan dan perbaikan mesin serta komponen, of engines and components, modification processes,
proses modifikasi, dan perbaikan kabin. Perseroan and cabin refurbishment. The Company continuously
terus memperkuat bisnis utamanya dengan sejumlah strengthens its core business by adding a number of
penambahan lini perawatan dan berbagai fasilitas additional maintenance services and various international
berstandar internasional. standard facilities.
PENAWARAN UMUM PERDANA INITIAL PUBLIC OFFERING
GMF resmi menjadi emiten pertama industri MRO di GMF officially became the first issuer of the MRO
Indonesia yang melakukan Penawaran Umum Perdana industry in Indonesia to conduct an Initial Public Offering
(Initial Public Offering/IPO) kepada publik pada tanggal (IPO) to the public on October 2, 2017, and its shares
2 Oktober 2017 dan secara resmi sahamnya tercatat di were officially listed on the Indonesia Stock Exchange on
Bursa Efek Indonesia pada tanggal 10 Oktober 2017. October 10, 2017. This momentum became an important
Momentum tersebut menjadi tonggak sejarah penting milestone for the Company to further strengthen GMF's
bagi Perseroan untuk semakin mengukuhkan posisi GMF position to become the Most Valuable MRO Company.
untuk menjadi Most Valuable MRO Company.
PERUBAHAN NAMA PERSEROAN CHANGE OF THE COMPANY’S NAME
Sejak didirikan pada tanggal 26 April 2002, Perseroan Since its establishment on April 26, 2002, the Company
tetap menggunakan nama PT Garuda Maintenance has continued to use the name PT Garuda Maintenance
Facility Aero Asia. Pada tanggal 10 Oktober 2017, Facility Aero Asia. On October 10, 2017, the Company
Perseroan resmi memperdagangkan sahamnya di BEI officially listed its shares on the Indonesia Stock
sehingga menjadi perseroan terbuka (Tbk) yang terlihat Exchange (IDX), becoming a public company (Tbk), as
dari namanya menjadi PT Garuda Maintenance Facility reflected in its name change to PT Garuda Maintenance
AeroAsia Tbk. Facility AeroAsia Tbk.
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01
Jejak Langkah
02
Milestones
03
04
05
1949 1984
Pertama kali dibentuk sebagai Berawal dari Divisi Maintenance &
Direktorat Teknik Garuda Indonesia. Engineering (M&E) Garuda Indonesia.
06 Established as a Directorate of Started to operate as the Division of
Engineering of Garuda Indonesia. Maintenance & Engineering (M&E) of
Garuda Indonesia.
2017 2016
Melakukan penawaran perdana saham Diresmikannya GMF menjadi Pusat
(initial public offering) kepada publik Logistik Berikat oleh Kementerian
sebesar 10% dari modal ditempatkan Keuangan.
dan disetor penuh. The Ministry of Finance inaugurated
Conducted an Initial Public Offering (IPO) GMF as a Bonded Logistics Center.
Profil Perusahaan - Company Profile
of shares that amounted to 10% of the
Company’s issued and fully paid capital.
2018 2019
Mengawali kerja sama strategis dalam Dianugerahi penghargaan “Top 9 Airframe MRO”
rangka pengembangan bisnis di dalam oleh Aviation Week pada ajang Aviation Week
dan luar negeri. Networks Editor’s Choice Award 2019.
Initiated several strategic cooperation for Awarded as the “Top 9 Airframe MRO” by Aviation
business development, both domestically Week at the Aviation Week Networks Editor’s
and internationally. Choice Award 2019.
2025 2024
Peningkatan Modal melalui Penyertaan Modal Penambahan Modal dengan Hak Memesan Efek
Non-tunai berupa Lahan dari PT Angkasa Terlebih Dahulu (PMHMETD) dalam rangka inbreng
Pura Indonesia melalui Skema Right Issue. aset/fasilitas dari induk usaha kepada GMF.
Capital Increase through Non-Cash Capital Capital Increase with Pre-emptive Rights for asset/
Contribution in the form of Land from PT facility inbreng from the parent company to GMF.
Angkasa Pura Indonesia through a Rights Issue
Scheme.
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PT Garuda Maintenance Facility Aero Asia Tbk
1998 2002
Berubah menjadi Strategic Business Spin-Off menjadi Anak Perusahaan
Unit (SBU) GMF. dengan nama PT GMF AeroAsia.
Becoming a Strategic Business Unit Spin-Off and became a Subsidiary
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
GMF (SBU-GMF). under the name of PT GMF AeroAsia.
2015 2013
Mulai beroperasinya Hangar 4 yang merupakan Penambahan dua bidang usaha baru,
hangar narrow body terbesar di dunia seiring yaitu SBU Engine Maintenance dan SBU
dengan pertumbuhan bisnis GMF dalam IGTE, serta pembangunan Hangar 4.
mengembangkan kapasitas perawatan pesawat. Developed SBU Engine Maintenance and
Hangar 4 started to operate and became the SBU IGTE as two new business units and
world’s largest hangar for narrow-body aircraft as constructing Hangar 4.
GMF grew its aircraft maintenance capacity.
2020 2021
Dianugerahi penghargaan “Asia MRO Airframe of Modernisasi pesawat Hercules C130 pertama
The Year” oleh Aviation Week Network pada MRO yang mencakup pengerjaan replacement
Asia Pacific Awards 2020. center wing box dan avionic upgrade.
Awarded as the “Asia-MRO Airframe of The Year” by Conducted its first Hercules C130 job that
the Aviation Week Network at the MRO Asia Pacific covered the improvement of the aircraft’s
Awards 2020. replacement center wing box and avionic
upgrade.
2023 2022
Kesepakatan konsorsium pengerjaan perawatan Optimalisasi segmen usaha Jasa Kalibrasi
helikopter Bell 412. untuk perawatan komponen.
A consortium agreement for maintenance work on Optimization of the Calibration Services
Bell helicopters 412. business segment for component maintenance.
59
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01
Visi, Misi, dan Nilai Perusahaan
02
Vision, Mission, and Core Values [OJK C.1, A.1] [GRI 2-23]
03
04
Visi dan Misi Perseroan telah ditetapkan dalam Rencana Jangka Panjang Perusahaan (RJPP), menghasilkan peta
strategis perkembangan bisnis secara komprehensif yaitu “GMF Roadmap 2025-2030”. Manajemen GMF telah
melakukan kajian terhadap Visi dan Misi Perseroan yang dirasa masih relevan dengan kondisi bisnis saat ini.
05
The Company’s Vision and Mission have been outlined in the Company’s Long-Term Business Plan (RJPP), generating
a strategic business development as a whole which reflected in the “GMF Roadmap 2025-2030”. The Management
06 of GMF has reviewed the Company’s Vision and Mission and felt that the content is still relevant to the current
business condition.
VISI PENJELASAN VISI
VISION
GMF telah mencapai salah satu target dalam
pengembangan usaha yaitu melalui pengakuan sebagai
Profil Perusahaan - Company Profile
global player MRO dengan menjadi Top 10 MRO pada
tahun 2019. Perjalanan Perseroan tidak berhenti
sampai di situ. Perseroan akan terus meningkatkan nilai
Perusahaan MRO usaha di mata publik, internal dan eksternal, dengan
mengembangkan kegiatan usaha yang lebih luas dan
yang Paling Bernilai tidak hanya bergantung pada sektor aviasi.
Most Valuable MRO
Company
VISION EXPLANATION
GMF has achieved one of its targets in business
development by gaining recognition as a global MRO
player, reaching the Top 10 MRO in 2019. The Company’s
journey doesn’t end there. The Company is committed
to further enhancing business value in the eyes of the
public, both internally and externally, by diversifying its
business activities beyond solely relying on the aviation
sector.
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PT Garuda Maintenance Facility Aero Asia Tbk
MISI
MISSION
Solusi Perawatan Terintegrasi dan Handal Sebagai
Kontribusi untuk Bangsa
Integrated and Reliable Maintenance Solution as a
Contribution to the Nation
PENJELASAN MISI MISSION EXPLANATION
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Demi mewujudkan misi tersebut, GMF meyakini bahwa To achieve this mission, GMF believes that every
setiap insan GMF wajib mematuhi ketentuan berikut: personnel must comply with the following conditions:
1. Menjamin Kualitas Pekerjaan 1. Ensuring Work Quality
Membangun sistem perawatan, termasuk Building aircraft maintenance systems, including
penjadwalan, material dan produksi, ser ta scheduling, materials and production, as well as
standarisasi yang ketat untuk menjamin tidak hanya strict standardization to ensure the airworthiness
kelaikan udara setiap pesawat terbang tetapi juga of each aircraft management and other projects at
seluruh pekerjaan lain yang ditanganinya dilakukan a reasonable cost.
dengan biaya yang wajar.
2. Gigih Meningkatkan Kemampuan 2. Persistent Increasing Ability
Mengembangkan kemampuan teknis dan profesional Developing technical and professional capabilities
pegawai, meningkatkan fasilitas dan peralatan demi of employees, improving facilities and equipment
melayani pelanggan untuk memperoleh alternatif to serve customers to obtain the best alternative
pendayagunaan pesawat terbang terbaik yang aircraft utilization made by professionals with high
dilakukan oleh tenaga profesional dengan akhlak morals and work ethics.
dan etos kerja yang tinggi.
3. Kerja sama Kelompok Ser ta Menghargai 3. Group Collaboration and Respect for Individual
Kemampuan Individu Capabilities
Mendorong terciptanya semangat kerja sama Encourage the creation of a spirit of group
kelompok dan secara serius mengimplementasikan cooperation and seriously implement work safety
standar keamanan kerja demi menjamin keselamatan standards to ensure the safety of all employees and
seluruh pegawai dan mencapai hasil kerja yang achieve reliable work. GMF values and recognizes
handal terpercaya. GMF menghargai dan menyadari the unique contributions of each individual and
kontribusi unik setiap individu serta berupaya strives to create a climate of freedom to politely
menciptakan iklim kebebasan untuk menyampaikan submit advice and feedback.
saran dan umpan balik dengan santun dan beradab.
4. Peduli Terhadap Kebutuhan Pelanggan 4. Caring About Customer Needs
Melalui kerja sama yang erat dan penuh kepedulian Through close and caring collaboration with
terhadap kebutuhan pelanggan serta standar kerja customer needs and high work standards, GMF is
yang tinggi, GMF mampu menghasilkan alternatif able to produce alternative aircraft maintenance
solusi perawatan pesawat terbang yang handal solutions that are reliable while still meeting
dengan tetap memenuhi standar aturan yang berlaku. applicable regulatory standards.
5. Berkontribusi pada Perekonomian Nasional 5. Contributing to the National Economy
GMF berkomitmen untuk mendukung pertumbuhan GMF is committed to supporting national economic
ekonomi nasional melalui peningkatan daya saing growth by strengthening the global competitiveness
industri MRO Indonesia di tingkat global serta of Indonesia’s MRO industry and contributing to
kontribusi terhadap perolehan devisa negara melalui the country’s foreign exchange earnings through
layanan kepada pelanggan internasional. services delivered to international customers.
6. Menjadi Warga Usaha yang Baik 6. Become a Good Business Citizen
Menyadari bahwa kewajiban dan tanggung jawab Recognize that the obligations and responsibilities
sebagai warga usaha yang baik mencakup lingkungan as good business citizens include the environment
di mana GMF beroperasi dan komunitas dunia yang in which GMF operates and the larger global
lebih besar. GMF berupaya dengan sungguh-sungguh community. GMF strives to seriously implement
mengimplementasikan prinsip-prinsip yang saling mutually beneficial principles, especially in terms
menguntungkan, khususnya dalam hal tata kelola of corporate governance, health, and education.
perusahaan, kesehatan, dan pendidikan.
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01
PERNYATAAN VISI DAN MISI STATEMENT OF COMPANY VISION AND
02 PERUSAHAAN SEBAGAI VISI DAN MISI MISSION AS SUSTAINABILITY VISION
KEBERLANJUTAN AND MISSION
03 GMF belum menetapkan visi dan misi keberlanjutan GMF has not yet established a separate sustainability
secara terpisah, namun telah memiliki visi dan misi vision and mission, however, it has defined a vision
tanggung jawab sosial yang disampaikan di Laporan and mission for social responsibility as disclosed in the
Keberlanjutan. Pernyataan visi dan misi perusahaan Sustainability Report. The overall vision and mission of
04
dan tanggung jawab sosial secara keseluruhan menjadi both corporate and social responsibility commitments,
bagian strategi keberlanjutan untuk semakin memperkuat form part of its sustainability strategy to further
praktik usaha GMF yang berkontribusi terhadap aspek strengthen GMF’s business practices that contribute
05 ESG sesuai perhatian global saat ini. to ESG aspects in line with current global priorities.
NILAI PERUSAHAAN CORPORATE VALUES
06
Tata nilai AKHLAK diadopsi oleh GMF, sebagai anak The AKHLAK core values have been adopted by GMF, as
usaha dari Badan Usaha Milik Negara (BUMN), sejak a subsidiary of a State-Owned Enterprise (SOE), since
2020 setelah dikeluarkannya Surat Edaran Menteri 2020 following the issuance of the Circular Letter of
BUMN Nomor: SE 7/MB/07/2020 tanggal 1 Juli 2020. the Minister of SOEs No. SE-7/MB/07/2020 dated 1 July
2020.
Amanah Kompeten Harmonis
Trustworthy Competent Harmonious
Memegang teguh kepercayaan yang Terus belajar dan mengembangkan Saling peduli dan menghargai
diberikan dengan berperilaku dan kapabilitas, terus menerus perbedaan yang diwujudkan dalam
bertindak selaras dengan perkataan, meningkatkan kemampuan/kompetensi bentuk berperilaku saling membantu
menjadi seseorang yang dapat agar selalu mutakhir, selalu dapat dan mendukung sesama insan
Profil Perusahaan - Company Profile
dipercaya dan bertanggung jawab, dan diandalkan dengan memberikan kinerja organisasi maupun masyarakat, selalu
bertindak jujur serta berpegang teguh terbaik, dan menghasilkan kinerja serta menghargai pendapat, ide atau gagasan
kepada nilai moral dan etika secara prestasi yang memuaskan. orang lain, serta menghargai kontribusi
konsisten. Never stop learning and improving, setiap orang dari berbagai latar
Being accountable and have the always seek to improve abilities/ belakang.
integrity to do what was spoken, being competencies with current trend, being Care for others and value differences
someone who can be trusted and have someone who can be trusted only by always helping and supporting
the responsibility, act honestly, always because of his performance, and deliver others within the organization and
adhere to moral and ethical values. a performance that is satisfactory and the community, valuing the opinion of
making splendid achievement. others, their ideas and their propositions,
appreciating what others have
contributed despite their backgrounds.
Loyal Adaptif Kolaboratif
Loyalty Adaptive Collaborative
Berdedikasi dan mengutamakan Terus berinovasi dan antusias dalam Membangun kerja sama yang sinergis
kepentingan bangsa dan negara dengan menggerakkan ataupun menghadapi dan terbuka dengan berbagai pihak,
menunjukkan komitmen yang kuat perubahan dengan melakukan inovasi mendorong terjadinya sinergi untuk
untuk mencapai tujuan, berkontribusi secara konsisten untuk menghasilkan mendapatkan manfaat dan nilai tambah,
lebih dan rela berkorban dalam yang lebih baik, terbuka terhadap dan bersinergi untuk mencapai tujuan
mencapai tujuan, dan menunjukkan perubahan, bergerak lincah, cepat, dan bersama.
kepatuhan kepada organisasi dan aktif dalam setiap perubahan untuk Collaborating openly with others, pushing
negara. menjadi lebih baik, serta bertindak to synergize for added benefits and
Dedicated and putting the interest of proaktif dalam menggerakkan values to achieve common goals.
the state and the country firstly beyond perubahan.
others by showing a strong commitment Constantly innovating and excited to
to achieve the objective, giving more move or face the changes to innovate for
contribution and willing to sacrifice the best, accepting changes, moving with
in achieving objective, showing the agility, quick-witted, and being active in
compliance to the organization and the promoting changes.
state.
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PT Garuda Maintenance Facility Aero Asia Tbk
KEGIATAN MEMBANGUN BUDAYA ACTIVITIES TO BUILD A CULTURE OF
KEBERLANJUTAN [OJK F.1] [GRI 2-24] SUSTAINABILITY [OJK F.1] [GRI 2-24]
Perseroan telah menetapkan seperangkat nilai dan The Company has established a set of corporate
budaya korporasi sebagai fondasi seluruh kegiatan values and culture as the foundation of all operational
operasional yang tidak terpisahkan dari komitmen activities, which are inseparable from its commitment
terhadap penerapan prinsip keberlanjutan. Nilai dan to the implementation of sustainability principles. These
budaya korporasi tersebut menjadi pedoman bagi corporate values and culture serve as guidelines for all
seluruh insan Perseroan dalam menjalankan kegiatan Company personnel in conducting business activities
usaha secara bertanggung jawab, beretika, dan responsibly, ethically, and with an orientation on long-
berorientasi pada penciptaan nilai jangka panjang. term value creation.
Dengan berlandaskan prinsip-prinsip AKHLAK, didukung Grounded in the AKHLAK principles and supported by the
oleh visi dan misi perusahaan & keberlanjutan, GMF vision and mission of both company and sustainability
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
melaksanakan operasional Maintenance, Repair, principles, GMF carries out responsible Maintenance,
and Overhaul (MRO) yang bertanggung jawab untuk Repair, and Overhaul (MRO) operations to contribute to
berkontribusi terhadap pembangunan berkelanjutan. sustainable development. Since July 2020, SOEs have
Sejak Juli 2020, BUMN melakukan transformasi Sumber undertaken a human capital transformation by aligning
Daya Manusia (SDM) dengan menyelaraskan nilai inti di core values across the entire SOE ecosystem, with the
seluruh keluarga besar BUMN dengan tujuan merekatkan aim of strengthening a unified work culture among all
budaya kerja seluruh insan BUMN. Perseroan telah SOE personnel. The Company has implemented various
menjalankan berbagai strategi untuk menanamkan strategies to instill the AKHLAK cultural values, which
nilai budaya AKHLAK yang terus berjalan hingga saat continue to be reinforced on an ongoing basis until this
ini sebagai upaya penegakkan secara berkelanjutan. moment.
Prinsip-prinsip AKHLAK tertanam secara kuat dalam The AKHLAK principles are firmly embedded in GMF’s Code
pedoman berperilaku (Code of Conduct) GMF sebagai of Conduct, serving as a reference for all GMF personnel
acuan bagi seluruh insan GMF untuk berperilaku. in their behavior and professional conduct. GMF also has
GMF juga memiliki “ GMF Spirit ” sebagai kalimat established the “GMF Spirit” as an affirmative statement
afirmasi pelengkap dari AKHLAK yang mendorong that complements the AKHLAK values and encourages
insan GMF berkontribusi optimal bagi seluruh aspek GMF personnel to contribute optimally to all aspects of
dalam keberlanjutan yang mencakup ekonomi, sosial, sustainability in terms of economic, social, environmental,
lingkungan, dan tata kelola. and governance aspects.
Realisasinya adalah You Do Matter (Anda berharga) yang The realization includes “You do Matter,” which stems
merupakan turunan dari nilai Harmonis, I Empower You from the Harmonious value; “I Empower You,” derived
(Saya Memberikan Anda Kekuatan) yang merupakan from the Competent value; and “Together We Achieve
turunan dari nilai Kompeten, dan Together We Achieve More,” which reflects the Collaborative value. These
More (Bersama Kita Mencapai Lebih) yang merupakan three cultural principles are further translated into eight
turunan dari nilai Kolaboratif. Ketiga budaya tersebut behavioral principles that all GMF personnel are required
dijabarkan ke dalam delapan prinsip perilaku yang wajib to uphold.
diterapkan oleh insan GMF.
1. Value All Contribution: Insan GMF memiliki sikap 1. Value All Contributions: GMF personnel foster mutual
saling menghargai antar sesama Insan GMF dan respect among colleagues and refrain from self-
tidak merasa diri sendiri benar/hebat. righteous or self-superior attitudes.
2. Be Thoughtful and Caring : Insan GMF memiliki 2. Be Thoughtful and Caring: GMF personnel
kepedulian terhadap lingkungan dan mengurangi demonstrate care for their surroundings and prioritize
ego pribadi. collective interests over personal ego.
3. Honor Integrity and Moral Value: Insan GMF memiliki 3. Honor Integrity and Moral Values: GMF personnel
kesadaran untuk selalu menjaga integritas, baik uphold integrity in both words and actions, ensuring
dalam perkataan maupun perbuatan. ethical conduct at all times.
4. Recognize Individual Potential: Insan GMF memiliki 4. Recognize Individual Potential: GMF personnel
kesadaran akan pentingnya pengembangan acknowledge the importance of skill development
keterampilan, baik untuk diri sendiri maupun untuk for both themselves and their team members,
anggota timnya dan berkomitmen untuk terus belajar committing to continuous learning and self-
serta meningkatkan kemampuan.
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01
5. Enable Growth and Accomplishment: Insan GMF
02 memiliki kesadaran terhadap pentingnya budaya
inovasi dan perbaikan berkelanjutan dalam tiap
aspek pekerjaannya, eksplorasi teknologi baru,
03 dan menerapkan praktik terbaik yang dapat
meningkatkan efisiensi dan efektivitas kerja.
6. Celebrate Team Diversity : Insan GMF memiliki
kesadaran terhadap lingkungan yang beragam
04
dan percaya bahwa keberagaman ini merupakan
kekuatan untuk membangun hubungan kerja yang
solid dan produktif tanpa memandang perbedaan
05 yang ada.
7. Encourage Teamwork and Synergy: Insan GMF
memiliki kesadaran yang tinggi untuk memberikan
06 hasil atau output pekerjaan yang terbaik sehingga
kolaborasi dalam tim dan organisasi secara
keseluruhan merupakan kunci untuk mencapai tujuan
bersama
8. Improve Effective Communication : Insan GMF
terus meningkatkan transparansi dalam situasi dan
informasi di seluruh organisasi dengan memastikan
bahwa informasi yang disampaikan penting, relevan,
akurat, serta memiliki tanggung jawab untuk
memverifikasi kebenaran setiap informasi sebelum
disebarluaskan.
improvement.
Profil Perusahaan - Company Profile
5. Enable Growth and Accomplishment: GMF personnel
recognize the importance of fostering a culture of
innovation and continuous improvement in all aspects
of their work. They explore new technologies and
implement best practices to enhance efficiency and
effectiveness.
6. Celebrate Team Diversity: GMF personnel embrace a
diverse work environment and believe that diversity
is a strength in building solid and productive working
relationships, regardless of differences.
7. Encourage Teamwork and Synergy: GMF personnel
are highly committed to delivering the best possible
outcomes, recognizing that collaboration within
teams and across the organization is key to achieving
shared goals.
8. Improve Effective Communication: GMF personnel
continuously enhance transparency across the
organization by ensuring that shared information
is relevant, accurate, and essential. They also
take responsibility for verifying the accuracy of
information before dissemination.
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PT Garuda Maintenance Facility Aero Asia Tbk
Logo Perusahaan
Company Logo
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Primary Element Primary Element Primary Element
Garuda Indonesia Logogram GMF AeroAsia Logotype Affiliation Signature
Logo GMF AeroAsia dirancang dengan membawa The logo of GMF AeroAsia is designed using the
nuansa identitas Garuda Indonesia, sebagai identity of Garuda Indonesia, the Parent Company,
Perusahaan Induk, dengan rekam jejak selama with more than five decades of history in Indonesia.
lebih dari lima dekade di Indonesia.
Logo GMF terdiri dari elemen-elemen primer yang The GMF logo consists of primary elements that
mutlak harus muncul di sebagian besar aplikasi, must appear in all communication applications and
yaitu simbol burung Garuda, garis cakrawala include the symbol of Garuda, the blue horizon
biru, logotype GMF AeroAsia dan tagline Garuda line, the logotype of GMF AeroAsia, and Garuda
Indonesia Group. Aplikasi identitas Perseroan Indonesia Group’s tagline. A correct application of
yang tepat akan menciptakan sebuah standar the Company’s identity will create a standard and
dan konsistensi. consistency.
Logotype “GMF” adalah Avenir Book Italic, sebuah The logotype of “GMF” is the Avenir Book Italic, a
font san serif modern untuk menggarisbawahi modern san serif font that underlines the dynamic
karakter GMF AeroAsia yang dinamis dan character of GMF AeroAsia with its renewing,
semangatnya untuk senantiasa maju dan constantly progressing spirit. The “AeroAsia” itself
memperbarui diri. Sedangkan “AeroAsia” disusun is composed in Myriad Roman, a sans serif font with
dalam Myriad Roman, sebuah font sans serif a strong character that has a curve that emphasizes
dengan karakter yang kuat, dengan lekukan yang the value of flexibility, politeness in service, and the
menekankan nilai fleksibilitas, kesantunan dalam value of its customers.
pelayanan, serta nilai pelanggan.
Simbol burung Garuda serta tagline menunjukkan The Garuda symbol and tagline show the affiliation
afiliasi GMF AeroAsia sebagai perusahaan of GMF AeroAsia, as the supporting company of
pendukung Garuda Indonesia. Garuda Indonesia.
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01
Penghargaan dan Sertifikasi
02
Awards and Certification
03
04
PERKEMBANGAN USAHA YANG GLOBAL-SCALE DEVELOPMENT
MENDUNIA
05
GMF terus bertumbuh secara signifikan dan saat ini GMF continues to experience significant growth and
merupakan salah satu penyedia solusi Maintenance, is now one of the leading providers of Maintenance,
06 Repair, and Overhaul (MRO) terdepan di Indonesia. Repair, and Overhaul (MRO) solutions in Indonesia.
Dengan pengalaman operasional yang panjang serta With extensive operational experience and a strong
komitmen yang kuat terhadap penerapan standar commitment to upholding high standards of quality,
kualitas, keselamatan, dan keandalan yang tinggi, GMF safety, and reliability, GMF has strengthened the trust
memperkuat kepercayaan pelanggan domestik dan of domestic customers and gained recognition from the
mendapatkan pengakuan dari industri penerbangan international aviation industry.
internasional.
Sebagai penyedia layanan MRO yang komprehensif, As a comprehensive MRO service provider, GMF offers
GMF menawarkan portofolio layanan yang terintegrasi, an integrated portfolio of services, including Line
mencakup Line Maintenance , perawatan dan Maintenance, engine and component maintenance
perbaikan mesin serta komponen, kegiatan overhaul, and repair, overhaul activities, as well as aircraft
hingga layanan modifikasi pesawat dan peremajaan modification and cabin refurbishment services. In
kabin. Seiring dengan perubahan dinamika industri response to changing dynamics in the global aviation
Profil Perusahaan - Company Profile
penerbangan global dan tuntutan pasar saat ini, industry and current market demands, GMF continues
GMF terus melakukan transformasi strategis melalui to perform strategic transformation through business
diversifikasi usaha untuk memperkuat daya saing dan diversification to enhance competitiveness and ensure
memastikan keberlanjutan usaha. business sustainability.
Saat ini, GMF tidak hanya berfokus pada layanan Currently, GMF not only focuses on MRO services for
MRO untuk penerbangan komersial, tetapi juga telah commercial aviation but has also expanded its business
memperluas bisnisnya ke sektor Military & Defense into the Military & Defense and Industrial Gas Turbine
serta Industrial Gas Turbine Engine (IGTE). Langkah Engine (IGTE) sectors. This strategic move reflects
ini mencerminkan kemampuan GMF dalam mengelola GMF’s capability to manage operational complexities
kompleksitas operasional di berbagai sektor serta across various sectors and reinforces its position as an
memperkuat posisinya sebagai perusahaan MRO adaptive and resilient MRO company amidst the evolving
yang adaptif dan tangguh menghadapi dinamika dan dynamics and challenges of the industry.
tantangan industri yang terus berkembang.
PENGHARGAAN YANG DITERIMA AWARDS RECEIVED IN 2025
TAHUN 2025
Pemberi Penghargaan Nama Penghargaan Ajang Penghargaan
Issuer Award Event
PT Kilang Pertamina Internasional
The Best Quality Aspect Vendor Vendor Day 2025
Refinery Unit III Plaju
Pencegahan dan Penanggulangan HIV-AIDS &
Penghargaan Pelaksanaan Panitia Pembina Keselamatan
Provinsi Banten
dan Kesehatan Kerja (P2K3) K3 Award
Banten Province
HIV-AIDS Prevention and Control & Occupational Safety
and Health Committee (P2K3) Implementation Award
Aviation Week Top 6 Finalist MRO Engine of the Year MRO Asia Pacific 2025
Convention Continuous Improvement (CIC)
PQM Consultants Silver Award Implementasi 5R
2025
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PT Garuda Maintenance Facility Aero Asia Tbk
Pemberi Penghargaan Nama Penghargaan Ajang Penghargaan
Issuer Award Event
Kontan & GML Performance
Stellar Workplace Recognition in Employee Commitment Stellar Workplace Award 2025
Consulting
Gold Winner Kategori Media Internal (Video Profile) untuk
GMF Company Profile 2025 Anugerah Humas Indonesia 2025
Gold Winner in the Internal Media Category (Video Profile) Indonesian Public Relations Award 2025
for GMF Company Profile 2025
Humas Indonesia Silver Winner Kartini Humas Indonesia (Generasi
Milenial) untuk Khairani Windyaningrum, Corporate
Communications & CSR Division Head
Silver Winner of the Indonesian Kartini Public Relations
Award (Millennial Generation) for Khairani Windyaningrum,
Corporate Communications & CSR Division Head
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
SERTIFIKASI YANG BERLAKU HINGGA VALID CERTIFICATES UNTIL END OF
AKHIR TAHUN 2025 2025
Tanggal Dikeluarkannya
Nama Sertifikasi Pemberi Sertifikasi Masa Berlaku
Sertifikasi
Certification Issuer Valid Until
Issuance Date
Directorate General of Civil
28 Desember 2021 28 September 2026
Aviation: Approved Maintenance DGCA Indonesia
December 26, 2021 September 28, 2026
Organization
01 Oktober 2025
Federal Aviation Administration: 31 Oktober 2026
October 01, 2025 FAA
Approved Repair Station October 31, 2026
European Union Aviation Safety
24 Juli 2024 Tidak terbatas
Agency: Approved Maintenance EASA
July 24, 2024 Unlimited
Organization
Civil Aviation Safety Authority
30 Mei 2025 31 Desember 2026
Australia: Approved Maintenance CASA Australia
May 30, 2025 December 31, 2026
Organization
Civil Aviation Authority of
08 Februari 2026 7 Februari 2029
Thailand: Approved Repair CAA Thailand
February 08, 2026 February 7, 2029
Station
Directorate General of Civil
01 Januari 2026 31 Desember 2030
Aviation: Approved Maintenance DGCA India
January 01, 2026 December 31, 2030
Organization
Civil Aviation Authority of
30 Agustus 2023 Tidak terbatas
Fiji Approved Maintenance CAA Fiji
August 30, 2023 Unlimited
Organization
Ministry of Land, Infrastructure
25 Agustus 2025 24 Agustus 2027
and Transpor t: Approved MOLIT Korea
August 25, 2025 August 24, 2027
Maintenance Organization
Director of Civil Aviation
08 Oktober 2025 31 Oktober 2026
Bailiwick of Guernsey: Approved Bailiwick of Guernsey
October 08, 2025 October 31, 2026
Maintenance Organization
Civil Aviation Authority of the
10 Desember 2024 Tidak terbatas
United Kingdom: Approved CAA United Kingdom
December 10, 2024 Unlimited
Maintenance Organization
Civil Aviation Safety Authority of
01 April 2025 31 Maret 2027
Papua New Guinea: Approved CASA Papua New Guinea
April 1, 2025 March 31, 2027
Maintenance Organization
Civil Aviation Authority of the
06 September 2025 5 September 2026
Cayman Island: Approved CAA of Cayman Islands
September 6, 2025 September 5, 2026
Maintenance Organization
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01
Tanggal Dikeluarkannya
Nama Sertifikasi Pemberi Sertifikasi Masa Berlaku
02 Sertifikasi
Certification Issuer Valid Until
Issuance Date
Civil Aviation Agency Under
03 the Ministry of Transport of
15 Mei 2023 15 Mei 2026
the Republic of Uzbekistan: CAA Uzbekistan
May 15, 2023 May 15, 2026
Approved Maintenance
Organization
04 Minister of Land, Infrastructure,
20 Agustus 2025 24 Oktober 2027
Transport and Tourism: Approved JCAB Japan
August 20, 2025 October 24, 2027
Maintenance Organization
05 Department of Civil Aviation of
23 April 2024 24 April 2026
Lao PDR: Approved Maintenance DCA of LAO PDR
April 23, 2024 April 24, 2026
Organization
06 19 November 2024
Civil Aviation Authority of
18 November 2026
Bangladesh: Approved CAA Bangladesh
November 19, 2024 November 18, 2026
Maintenance Organization
01 Oktober 2025 Civil Aviation Authority: Approved 31 Agustus 2026
CAA Philippines
October 01, 2025 Maintenance Organization August 31, 2026
State Secretariat of Civil Aviation
17 September 2024 29 Maret 2027
Kingdom of Cambodia: Approved SSCA Cambodia
September 17, 2024 March 29, 2027
Maintenance Organization
Masa berlaku ditentukan oleh
C i v i l Av i a t i o n A u t h o r i t y
5 April 2024 DGCA Indonesia
Republic of Moldova: Approved CAA Moldova
April 5, 2024 Expiry date refers to DGCA
Maintenance Organization
Indonesia
Ministry of Transpor t and
Masa berlaku ditentukan oleh
25 Maret 2015 Communications of the Republic
MTCR Belarus FAA
Profil Perusahaan - Company Profile
March 25, 2015 of Belarus: Approved Recognition
Expiry date refers to FAA
Statement
General Department of Ciivil Masa berlaku ditentukan oleh
24 Februari 2011
Aviation: Approved Maintenance GDCA Armenia FAA
February 24, 2011
Technical Organization Expiry date refers to FAA
Masa berlaku ditentukan oleh
5 Oktober 2022 Civil Aviation Authority: Approved
San Marino CAA FAA
October 05, 2022 Maintenance Organization
Expiry date refers to FAA
26 December 2024 Civil Aviation Authority: Approved 27 Februari 2027
CAA Egypt
December 26, 2024 Maintenance Organization February 27, 2027
31 Desember 2025 Civil Aviation Authority: Approved 1 November 2027
CAA Oman
December 31, 2025 Maintenance Organization November 1, 2027
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PT Garuda Maintenance Facility Aero Asia Tbk
Keanggotaan Asosiasi
Membership in Associations [OJK C.5] [GRI 2-28]
Organisasi Deskripsi Posisi GMF
Organization Description GMF Position
Himpunan dari industri penerbangan yang bergerak dalam bidang perawatan
pesawat udara Indonesia. Anggota IAMSA merupakan perusahaan/instansi
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
pemegang sertifikasi AMO (Approved Maintenance Organizations) dari Direktorat
Anggota (sejak tahun
Kelaikudaraan dan Pengoperasian Pesawat Udara (DKPPU) Republik Indonesia.
1990)
It’s an Indonesian aviation association in the field of aircraft maintenance.
Member (since 1990)
IAMSA members are companies/agencies holding AMO (Approved Maintenance
Organizations) certification from the Directorate General of Civil Aviation (DGCA
IAMSA Indonesia) of the Republic of Indonesia.
ASA merupakan Asosiasi Supplier Part Pesawat. Program ini merupakan program
Anggota (sejak tahun
audit 36 bulan guna mematuhi FAA Advisory Circular (AC) 00-56.
2016)
ASA is an Aircraft Part Supplier Association. This is a 36-month audit program
Member (since 2016)
to comply with the FAA Advisory Circular (AC) 00-56.
ASA
AEI merupakan organisasi perusahaan publik atau emiten penerbit saham dan Anggota (sejak tahun
obligasi tercatat/listed/terdaftar di Bursa Efek Indonesia. 2018)
AEI is an organization for public company or listed issuer of shares and bonds Member (since 2018)
registered on the Indonesian Stock Exchange.
AEI
ILAC adalah organisasi internasional untuk badan akreditasi yang beroperasi
sesuai dengan ISO/IEC 17011 dan terlibat dalam akreditasi lembaga penilaian
kesesuaian. GMF memiliki akreditasi KAN yang merupakan anggota dari ILAC.
KAN menjalankan akreditasi untuk lembaga sertifikasi, laboratorium, lembaga Anggota
inspeksi, dan lainnya, dengan standar ISO/IEC 17011. (sejak tahun 2022)
ILAC is an international organization for accreditation bodies operating in Member
accordance with ISO/IEC 17011 and involved in the accreditation of conformity (since 2022)
assessment bodies. GMF holds accreditation from KAN, which is a member of
ILAC. KAN conducts accreditation for certification bodies, laboratories, inspection
ILAC bodies, and others, following the ISO/IEC 17011 standard.
69
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01
Bidang Usaha, Produk dan Jasa, Jaringan Usaha
02
Business Field, Products and Services, Business Network [OJK C.4, GRI 2-6]
03
04
05
06
Profil Perusahaan - Company Profile
KEGIATAN USAHA BUSINESS ACTIVITIES
Kegiatan Usaha Berdasarkan Akta Anggaran Dasar Nomor 2 Tanggal 15 Januari 2025
Pasal 3 Ayat (1) dan Ayat (2)
Business Activities based on Articles of Association Number 2, dated January 15, 2025
Article 3 Paragraph (1) and Paragraph (2)
Kegiatan Usaha Utama
Main Business Activities
Industri pengolahan yaitu menjalankan usaha dalam bidang reparasi Processing industry, running a business in the fields of aircraft
pesawat terbang; industri pesawat terbang dan perlengkapannya; maintenance; Industry of aircraft and its equipment; repair of
reparasi motor listrik; generator dan transformator; Reparasi alat electric motors, generators and transformers; Repair of measuring
ukur, alat uji dan peralatan navigasi dan pengontrol; Reparasi mesin instruments, test equipment and navigation equipment and controllers;
untuk keperluan umum. machine repair for general purposes.
Perdagangan besar dan eceran, reparasi dan perawatan mobil dan
Wholesale and retail, repair and maintenance of cars and motorbikes,
sepeda motor, yaitu menjalankan usaha dalam bidang perdagangan
running a business in wholesale trade of various kinds of goods;
besar berbagai macam barang; perdagangan besar alat transportasi
wholesale trade in air transportation equipment, spare parts and
udara; suku cadang dan perlengkapannya; Perdagangan besar
equipment; wholesale trade of electronic parts; wholesale of
suku cadang elektronik; Perdagangan besar mesin, peralatan dan
machinery, tools and equipment.
perlengkapannya.
Pengangkutan dan pergudangan yaitu menjalankan usaha dalam Transportation and warehousing, running a business in warehousing
bidang pergudangan dan penyimpanan; aktivitas bounded and transportation; warehousing and storage; bounded warehousing
warehousing atau wilayah Kawasan berikat; angkutan multimoda; activities or bonded areas; multimodal transport; airport activities;
aktivitas kebandarudaraan; jasa pengurusan transportasi (JPT). transportation management services (JPT).
Aktivitas profesional, ilmiah dan teknis, yaitu menjalankan usaha Professional, scientific, and technical activities in engineering services
dalam bidang aktivitas konsultasi transportasi; penelitian dan including but not limited to transportation consultation; technology
pengembangan teknologi dan rekayasa; jasa inspeksi periodic; and engineering research and development; periodic inspection
jasa kalibrasi atau metrology. services; calibration or metrology services;
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PT Garuda Maintenance Facility Aero Asia Tbk
Kegiatan Usaha Berdasarkan Akta Anggaran Dasar Nomor 2 Tanggal 15 Januari 2025
Pasal 3 Ayat (1) dan Ayat (2)
Business Activities based on Articles of Association Number 2, dated January 15, 2025
Article 3 Paragraph (1) and Paragraph (2)
Kegiatan Usaha Utama
Main Business Activities
Aktivitas penyewaan dan sewa guna usaha tanpa hak opsi, Leasing without option rights, employment, travel agents and other
ketenagakerjaan, agen perjalanan dan penunjang usaha lainnya, supporting activities, running a business in the service sector,
yaitu menjalankan usaha dalam bidang aktivitas penyewaan dan especially leasing services and leasing without options for engines,
sewa guna usaha tanpa hak opsi mesin, peralatan dan barang equipment and other tangible goods that cannot be classified
berwujud lainnya yang tidak dapat diklasifikasikan di tempat lain. elsewhere.
Pendidikan, yaitu menjalankan usaha dalam bidang Pendidikan
Education, namely running a business in the field of private education
swasta.
Kegiatan Usaha Penunjang
Supporting Business Activities
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Melakukan penyediaan jasa konsultan dan tenaga ahli di bidang Providing consultation services and experts in aircraft, component,
perawatan pesawat udara, komponen, dan mesin termasuk namun and engine maintenance, including but not limited to transportation
tidak terbatas pada aktivitas konsultasi transportasi. consulting.
Melakukan pelatihan di luar dari sebagaimana disebut dalam ayat Conduct training other than those referred to in paragraph 2 letter f
2 huruf f pasal yang terdapat di Anggaran Dasar Pasal 3. of this Articles of Association Article 3.
PRODUK DAN JASA PRODUCTS AND SERVICES
GMF mengelompokkan jenis usahanya ke dalam dua GMF has two operations segments, including (1)
segmen yaitu (1) Reparasi dan Overhaul , dan (2) Reparation and Overhaul, and (2) Maintenance.
Perawatan.
Reparasi dan Overhaul
Reparation and Overhaul
GMF memiliki empat hangar untuk melakukan: GMF owns four hangars to perform:
• Heavy check rutin; • Routine heavy checks;
• Modifikasi besar; • Major modifications;
• Pengecatan eksterior pesawat; • Aircraft exterior painting;
• Finishing dekoratif, cabin refurbishment and • Decorative finishing, cabin refurbishment and
reconfiguration, perbaikan struktur besar; reconfiguration, extensive structural repairs;
Airframe • Perawatan dan overhaul pesawat. • Aircraft maintenance and overhaul.
Jenis pesawat yang telah mendapatkan The types of aircraft that have been certified
sertifikasi (DKPPU, FAA, EASA, CAA UK, CASA): (DKPPU, FAA, EASA, CAA UK, CASA):
A320, A320NEO, A330, A330NEO, B737CL, A320, A320NEO, A330, A330NEO, B737CL,
B737NG, B737MAX, B747, B777, CRJ1000, ATR72. B737NG, B737MAX, B747, B777, CRJ1000, ATR72.
GMF memiliki Engine Workshop & Engine and APU Test GMF owns Engine Workshop and Engine & APU Test Cell
Cell untuk merawat mesin pesawat dan Auxilliary Power to perform aircraft engine maintenance and Auxiliary
Unit (APU) seperti: Power Units (APUs) such as:
• Mesin CFM56-3 dan APU GTCP 85 yang terpasang • The CFM56-3 and GTCP 85 APU engine type on
di pesawat seri B737CL; the B737CL series aircraft;
• Mesin CFM56-7 dan APU GTCP131-9B yang • The CFM56-7 and GTCP131 APU 9B engine type
Engine
terpasang di pesawat seri B737NG; on the B737NG series aircraft;
• Mesin CFM56-5 dan APU GTCP131-9A yang • The CFM56-5 and GTCP131-9A APU engines on
terpasang di pesawat seri A320; A320;
• Mesin PW100 yang terpasang di pesawat ATR • The PW100 engine on the ATR 42/72 aircraft;
42/72; • The APU GTCP331-350 series for A330 aircraft.
• APU GTCP331-350 untuk pesawat seri A330.
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01
Reparasi dan Overhaul
Reparation and Overhaul
02
Unit layanan Component dapat melakukan repair and The Component Services Unit capabilities include
overhaul untuk instrumen pesawat, kontrol elektronik, repair and overhauls for aircraft instruments, electronic
radar dan navigasi, flight data recorders dan gyros, serta controls, radars and navigation, flight data recorders and
03 Wheel Brake & Landing Gear. GMF juga dapat menjaga gyros, and Wheel Brake & Landing Gear. GMF can also
ketersediaan pasokan material untuk pelanggan melalui maintain the availability of material supply for customers
layanan component pooling. through component pooling services.
04 GMF memiliki sejumlah workshop: Avionics Workshop, GMF has several workshops such as Avionics Workshop,
Electro Mechanical and Oxygen Workshop, Wheel Electro Mechanical and Oxygen Workshop, Wheel
Brake & Landing Gear Workshop, serta Calibration and Brake & Landing Gear Workshop, Calibration and Non
Component
Non-Destructive Test (NDT) Workshop. GMF dapat Destructive Test (NDT) Workshop. GMF can offer
05 melakukan perawatan komponen untuk pesawat seri component maintenance for B737, B747, A320, A330,
B737, B747, A320, A330, B777, CRJ1000, dan ATR72. B777, CRJ1000, and ATR72 series aircraft.
06 Workshop dan laboratorium GMF dilengkapi dengan GMF's workshops and laboratories are equipped with
peralatan testing, termasuk ATEC (Automatic Test high-tech testing equipment including ATEC (Automatic
Equipment Complex), IRIS (Integrated Radio Instrument Test Equipment Complex), IRIS (Integrated Radio
System ), INS (Inertial Navigation System) , IDG Instrument System), INS (Inertial Navigation System),
(Integrated Drive Generator) dan Universal Testing IDG (Integrated Drive Generator), and Universal Testing
Equipments. Equipments.
Pada Segmen Military & Defense, Perseroan telah In Military & Defense, the Company has owned and are
dan sedang mengembangkan beberapa produk yang developing several products that cover Airframe, Engine,
mencakup kategori Airframe, Engine, Component serta Component, and other Supporting Products/Services.
Produk/Layanan Pendukungnya.
Beberapa produk/layanan segmen Military & Defense The main products/services in Military & Defense are
yang menjadi prioritas di antaranya adalah kapabilitas maintaining and modifying C130H, C130J maintenance,
untuk perawatan dan modifikasi C130H, perawatan MRTT Conversion, T56 Engine Overhaul, aircraft and
Military & Defense C130J, T56 Engine Overhaul, serta perawatan pesawat engine maintenance for fighter aircraft. The Company’s
dan mesin untuk fighter aircraft dengan melihat products/services include maintenance and modification
perkembangan dari peluang pasar. Sementara itu, of Boeing Business Jet, Overhaul Engine CFM56-3
Profil Perusahaan - Company Profile
produk/layanan yang dimiliki oleh Perusahaan saat operated by military/state institutions, Overhaul APU
ini antara lain mencakup perawatan dan modifikasi GTCP 85, manufacturing and maintenance of several
Boeing Business Jet, Overhaul Engine CFM56-3 yang types of Ground Support Equipment.
dioperasikan oleh institusi militer/kenegaraan, Overhaul
APU GTCP 85, serta manufaktur dan perawatan untuk
beberapa jenis Ground Support Equipment.
Perawatan
Maintenance
Line Maintenance dapat dipergunakan untuk Line Maintenance can be used for domestic and
penerbangan domestik dan internasional di Bandar international flights at Soekarno-Hatta Airport.
Udara Soekarno Hatta.
Line Maintenance menangani perawatan pesawat Line Maintenance handles aircraft maintenance such
seperti Pre-Flight Check, Transit Check, Daily Check, as Pre-Flight Check, Transit Check, Daily Check, A
A Check (perawatan sampai dengan 600 jam terbang), Check (maintenance up to 600 flight hours), and other
serta berbagai jenis perawatan lainnya. maintenance types.
GMF dapat melakukan perawatan ringan pada pesawat GMF can perform light maintenance on B737, B737MAX,
Line Maintenance
seri B737, B737MAX, B747, B777, B787, A320, A320NEO, B747, B777, B787, A320, A320NEO, A330, A330NEO,
& Technical Ground
A330, A330NEO, A350, CRJ1000, dan ATR72. GMF juga A350, CRJ1000, and ATR72 series. GMF also handles
Handling
menangani layanan overnight transit dan Emergency overnight transit and emergency AOG (Aircraft on
AOG (Aircraft on Ground). Ground) services.
GMF juga memiliki fasilitas MCC (Maintenance Control GMF also has the MCC (Maintenance Control Center)
Center ) untuk memantau operasional perawatan facility to monitor aircraft maintenance operations to
pesawat udara guna mengurangi perawatan yang tidak reduce unscheduled maintenance and technical delays.
terjadwal dan keterlambatan teknis.
Line Maintenance GMF didukung oleh 69 line station Line Maintenance has the support of 69 line stations
di seluruh Indonesia. throughout Indonesia.
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PT Garuda Maintenance Facility Aero Asia Tbk Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
73
Halaman Sengaja Dikosongkan
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01
Wilayah Operasional
02
Operational Area
03
04
GMF merupakan perusahaan penyedia jasa perawatan dan perbaikan pesawat terintegrasi dengan area pelayanan
di lebih dari 50 Outstation Line Maintenance Domestik. Sampai dengan akhir tahun 2025, GMF melayani pelanggan
05 di berbagai belahan dunia meliputi 5 (lima) benua dan lebih dari 70 negara.
BTJ
06 SBG
LSW TNJ
KNO BTH TRK
DTB PNK PSU PKY
MEQ
PKU SQG BEJ
FLZ
GNS
PGK
TJQ
PDG
Profil Perusahaan - Company Profile
DJB
PLM
BKS
CGK KTG
BDJ
TKG SRG
SUB
HLP
BDO
JOG
SOC
MLG JBB BWX DPS
SWQ
Perubahan Signifikan
Significant Changes [OJK C.6]
Pada tahun 2025, pada pelaksanaan RUPSLB tanggal In 2025, during the EGMS on October 24, 2025, the
24 Oktober 2025, pemegang saham telah menyetujui shareholders approved the implementation of the Capital
pelaksanaan Penambahan Modal dengan Hak Memesan Increase with Pre-emptive Rights II (PMHMETD II) or
Efek Terlebih Dahulu II (PMHMETD II) atau Rights Issue Rights Issue, which has finished to be executed on
yang pelaksanaannya selesai pada tanggal 29 Januari January 29, 2026.
2026.
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PT Garuda Maintenance Facility Aero Asia Tbk
GMF is a company that provides an integrated aircraft maintenance and repair in more than 50 Domestic Outstation
Line Maintenance. Until the end of 2025, GMF has been serving its customers worldwide in 5 (five) major continents
in more than 70 countries.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
MDC TTE
MDC KAU
SOQ MKW BKI
PLW
LUW
DJJ
KDI
PUM
TQQ LAH
AMQ
LWU BUW
UPG RAQ
KNG
NBX
LUV TIM
LBJ
MOF
ENE
TMC
KOE SXK MKQ
Pelaksanaan PMHMETD II dilakukan dalam rangka The implementation of the PMHMETD II is carried out
inbreng aset dari PT Angkasa Pura Indonesia kepada as part of the asset injection from PT Angkasa Pura
GMF. Pelaksanaan PMHMETD tercatat dalam Laporan Indonesia to GMF. The PMHMETD II has been recorded in
Keuangan untuk tahun yang berakhir pada 31 Desember the Financial Statements for the year ending December
2025 pada Laporan Posisi Keuangan bagian Ekuitas 31, 2025, in the Financial Position, Equity section, with
dengan dicatatkan pada “Modal Saham” dan “Modal an addition to the “advance for share capital”.
Ditempatkan dan Disetor”.
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01
Struktur Organisasi
02
Organization Structure
03
04
Pada tahun 2025, GMF menggunakan Struktur In 2025, GMF used the Parent Organization Structure
Organisasi Induk yang telah ditetapkan berdasarkan which has been stipulated based on President Director’s
05 Surat Keputusan Direktur Utama No. DT/SKEP-5015/25 Decree No. DT/SKEP-5015/25 dated June 20, 2025,
tanggal 20 Juni 2025 tentang Organisasi Induk PT concerning the Parent Organization of PT Garuda
Garuda Maintenance Facility Aero Asia Tbk. Maintenance Facility Aero Asia Tbk.
06
Struktur Organisasi Induk
Parent Organizational Structure
PT Garuda Maintenance Facility Aero Asia Tbk
Direktur Utama
CEO
Andi Fahrurrozi
Profil Perusahaan - Company Profile
SBU Defense Industry
Group Head
Rajesh Ferdinand Kusuma
Direktur Keuangan Direktur Line Operation
Director of Finance Director of Line Operation
Tri Hartono Endang Tardiana
Risk Management Group
Head
Santi Agustina
Financial & Management Line Maintenance Group
Accounting Group Head Head
Endang Darajat Tri Handokoyudho
Treasury Management Maintenance Planning
Group Head Group Head
Indra Prabowo Oki Agung Setiyanto
Engineering Services
Group Head
Andriyono Novan Hartoko
Material & Logistic
Services Group Head
Desrianto Adi Prayogi
Cabin Line Services
Group Head
Diahyani Putri
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PT Garuda Maintenance Facility Aero Asia Tbk
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Direktur
Board of Directors
Quality Assurance &
Safety Group Head
Rachmad Handono
Internal Audit Group Head
Deddy Fezantino
Direktur Sumber Daya
Direktur Base Management
Manusia
Director of Base Management
Director of Human Capital Corporate Strategy &
Bobi Gumelar Raspati
Mitra Piranti Digital Transformation
Group Head
R. Rendy Purwidyaputra
Wide Body Base Human Capital
Maintenance Group Head Management Group Head Sales & Marketing
Sony Mardiana Lia Yuanawati Group Head
Asep Mulyana
Narrow Body Base General Affairs & HSE
Maintenance Group Head Group Head Corporate Secretary &
Wayan Winten Adnyano Eldira Umar Ali Zain Legal Group Head
Rian Fajar Isnaeni
Engine Services
Group Head
Zarul Fuziono Instruction Line
Coordination Line
Component Maintenance &
Specialized Services Group
Head
Suhartono
Aircraft Support &
Industrial Solutions Group
Head
R. Suryo Hardiono
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01
Perubahan Komposisi Dewan Komisaris dan Direksi
02
Changes in the Composition of the Board of Commissioners and Board of
Directors
03
04
Berikut disampaikan perubahan komposisi Dewan The following information presents changes in the
Komisaris dan Direksi sepanjang tahun 2025, beserta composition of the Board of Commissioners and the
05 komposisi yang berlaku saat Laporan Terintegrasi ini Board of Directors during 2025 and as of April 30, 2026,
dipublikasikan per 30 April 2026. the publication date of this Integrated Report.
06 Profil masing-masing Komisaris dan Direksi yang The profile of each Commissioner and Director in
menjabat per 30 April 2026 disampaikan di Profil Dewan position as of April 30, 2026 is available in the Board
Komisaris dan Profil Direksi. of Commissioner’s Profile and Board of Director’s Profile.
1 Januari 5 Juni 2025- 31 Desember
2025-5 Juni 31 Desember 2025-30 April
Jabatan 2025 Jabatan 2025 Jabatan 2026
Position January 1, Position June 5, 2025 - Position December 31,
2025-June 5, December 31, 2025-April 30,
2025 2025 2026
Dewan Komisaris
Board of Commissioners
Komisaris Utama/
Komisaris Utama Komisaris Utama Independen
Profil Perusahaan - Company Profile
President Dharmadi President Oki Yanuar President/ Oki Yanuar
Commissioner Commissioner Independent
Commissioner
Komisaris
Komisaris Independen Komisaris Independen
Independen
Independent Ali Gunawan Independent Dean Arslan Dean Arslan
Independent
Commissioner Commissioner
Commissioner
Komisaris Independen Komisaris Independen
Giring Ganesha Komisaris Giring Ganesha
Independent Abhan Independent
Djumaryo Commissioner Djumaryo
Commissioner Commissioner
Komisaris Komisaris Komisaris
Rahmat Hanafi Sugiharto Prapto Sugiharto Prapto
Commissioner Commissioner Commissioner
Komisaris Komisaris
Agit Atriantio
Commissioner Commissioner
Direksi
Board of Directors
Direktur Utama Andi Fahrurrozi Direktur Utama Andi Fahrurrozi Direktur Utama Andi Fahrurrozi
CEO CEO CEO
Direktur Base Direktur Base Direktur Base
Operation Irvan Pribadi Management Bobi Gumelar Management Bobi Gumelar
Director of Base Director of Base Raspati Director of Base Raspati
Operations Management Management
Direktur Human Capital
Direktur Sumber Daya Direktur Sumber
& Corporate Affairs
Pudjo Sarwoko Manusia Daya Manusia
Director of Human Mitra Piranti Mitra Piranti
Director of Human Director of Human
Capital & Corporate
Capital Capital
Affairs
Direktur Keuangan
Direktur Keuangan Salusra Satria Direktur Keuangan
Tri Hartono Director of Tri Hartono
Director of Finance Director of Finance
Finance
Direktur Line Direktur Line
Direktur Line Operation
Mukhtaris Operation Operation
Director of Line Endang Tardiana* Endang Tardiana
Director of Line Director of Line
Operation
Operation Operation
Catatan:
*Endang Tardiana diangkat melalui Rapat Umum Pemegang Saham Luar Biasa (“RUPSLB”) 26 September 2025.
Endang Tardiana was appointed based on the Extraordinary General Meeting of Shareholders (“EGM”) dated September 26, 2025.
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PT Garuda Maintenance Facility Aero Asia Tbk
Profil Dewan Komisaris
Board of Commissioners’ Profile
Kewarganegaraan
Citizenship
Oki
Indonesia
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Yanuar Tempat Tanggal Lahir
Place of Birth and Date
Ternate, 27 Januari 1967
Ternate on January 27, 1967
Komisaris Utama/ Umur
Independen Age
58 tahun per 31 Desember 2025
President/Independent 58 as of December 31, 2025
Commissioner
Dasar Hukum Penunjukan
Legal Basis of Appointment
Diangkat sebagai Komisaris Utama/Independen Appointed as President Commissioner/Independent
berdasarkan Keputusan RUPS Tahunan pada tanggal 5 Juni Commissioner based on the resolution of the Annual GMS
2025 dan dinyatakan dalam Akta No. 5 tanggal 5 Juni 2025 on June 5, 2025, as stated in Deed No. 5 dated June 5,
yang dibuat di hadapan Shanti Indah Lestari, S.H., M.Kn., 2025, drawn up before Shanti Indah Lestari, S.H., M.Kn.,
Notaris di Kabupaten Tangerang. Jabatan ini merupakan Notary in Tangerang Regency. This position represents his
periode pertama dalam jajaran Dewan Komisaris GMF. first term on the Board of Commissioners of GMF.
Latar Belakang Pendidikan
Educational Background
• Akademi Militer (1988) • Military Academy (1988)
• Sekolah Komando Kesatuan Angkasa Udara (1999) • Air Force Unit Command School (1999)
• Sekolah Staf & Komando Angkatan Udara (2004) • Air Force Staff and Command School (2004)
Jabatan Rangkap
Concurrent Positions
Beliau tidak merangkap jabatan di luar GMF. He holds no concurrent positions outside GMF.
Hubungan Afiliasi & Kepemilikan Saham GMF
Affiliation Relationship & Ownership of GMF Shares
Beliau tidak memiliki saham GMF dan tidak memiliki He holds no shares in GMF and has no affiliation with other
hubungan afiliasi dengan anggota Dewan Komisaris dan members of the Board of Commissioners or the Board of
Direksi lainnya, ataupun dengan pemegang saham utama, Directors, nor with the controlling shareholder, Garuda
Garuda Indonesia. Indonesia.
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01
Latar Belakang Profesi & Penugasan
02 Professional Background & Assignments
• Komisaris Utama PT Garuda Maintenance Facility Aero • President Commissioner of PT Garuda Maintenance
03 Asia Tbk (2025-sekarang) Facility Aero Asia Tbk (2025-Present)
• Komisaris PT Dirgantara Indonesia (2024-2025) • Commissioner of PT Dirgantara Indonesia (2024-2025)
• Dankoharmatau Angkatan Udara Tentara Nasional • Dankoharmatau, Indonesian Air Force (2023-2024)
Indonesia (2023-2024)
04 • Waaslog Kasau Slogau Angkatan Udara Tentara Nasional • Waaslog Kasau Slogau, Indonesian Air Force (2022-
Indonesia (2022-2023) 2023)
• Kadisaeroau Angkatan Udara Tentara Nasional Indonesia • Kadisaeroau, Indonesian Air Force (2021-2022)
(2021-2022)
05 • Kadislitbangau Iptekhan Balitbang Kementerian • Kadislitbangau, Defense Science and Technology Research
Pertahanan (2021-2022) and Development Agency, Ministry of Defense (2021-2022)
• Kapuslitbang Iptekhan Balitbang Kementerian • Kapuslitbang Iptekhan, Research and Development
Pertahanan (2020-2021) Agency, Ministry of Defense (2020-2021)
06 • Kabid Daya Tempur Puslitbang Iptekhan Balitbang • Kabid Daya Tempur Puslitbang Iptekhan, Research and
Kementerian Pertahanan (2019-2020) Development Agency, Ministry of Defense (2019-2020)
• Kadisrendalhar Depohar 30 Abd Angkatan Udara • Kadisrendalhar, Depohar 30 Abd, Indonesian Air Force
Indonesia (2009-2019) (2009-2019)
• Kasi Hawk Mk – 109/209 Subdispespur Disaeroau • Kasi Hawk Mk–109/209 Subdispespur, Disaeroau,
Angkatan Udara Tentara Nasional Indonesia (2007-2009) Indonesian Air Force (2007-2009)
• Kasi Hawk Mk – 53/109/209 Disaeroau Angkatan Udara • Disaeroau, Indonesian Air Force (2005-2007)
Tentara Nasional Indonesia (2005-2007)
• Dansathar 32 Sepohar 30 Angkatan Udara Tentara • Dansathar 32, Sepohar 30, Indonesian Air Force (2004-
Nasional Indonesia (2004-2005) 2005)
• Kasubdit Engaero Diteng Koharmatu Angkatan Udara • Kasubdit Engaero, Directorate of Engineering,
Tentara Nasional Indonesia (2002-2004) Koharmatu, Indonesian Air Force (2002-2004)
• Kasubdit Engpulsi Diteng Koharmatau Angkatan Udara • Kasubdit Engpulsi, Directorate of Engineering,
Tentara Nasional Indonesia (2001-2002) Koharmatau, Indonesian Air Force (2001-2002)
• Kasi Jet Engine Subdis Propulsi Diteng K Angkatan Udara • Kasi Jet Engine Subdis Propulsi, Directorate of
Tentara Nasional Indonesia (1999-2001) Engineering, Indonesian Air Force (1999-2001)
• Kaurdal Skadud 4 Lanud Abd Angkatan Udara Tentara • Kaurdal, Skadud 4, Lanud Abd, Indonesian Air Force
Nasional Indonesia (1997-1999) (1997-1999)
Profil Perusahaan - Company Profile
• Kapok Penyiap FI Har Skadud 4 Lanud Abd Angkatan • Kapok Penyiap FI Har, Skadud 4, Lanud Abd, Indonesian
Udara Tentara Nasional Indonesia (1994-1997) Air Force (1994-1997)
• Anggota Flight Har Skadud 4 Lanud Abd Angkatan Udara • Member of Flight Har, Skadud 4, Lanud Abd, Indonesian
Tentara Nasional Indonesia (1989-1994) Air Force (1989-1994)
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PT Garuda Maintenance Facility Aero Asia Tbk
Kewarganegaraan
Citizenship
Dean Indonesia
Tempat Tanggal Lahir
Arslan Place of Birth and Date
Pontianak, 2 Juli 1953
Pontianak on July 2, 1953
Komisaris Independen Umur
Independent Commissioner Age
72 tahun per 31 Desember 2025
72 as of December 31, 2025
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Dasar Hukum Penunjukan
Legal Basis of Appointment
Diangkat sebagai Komisaris Independen berdasarkan Appointed as Independent Commissioner based on the
Keputusan RUPS Tahunan pada tanggal 5 Juni 2025 dan resolution of the Annual GMS on June 5, 2025, as stated
dinyatakan dalam Akta No. 5 tanggal 5 Juni 2025 yang in Deed No. 5 dated June 5, 2025, drawn up before Shanti
dibuat di hadapan Shanti Indah Lestari, S.H., M.Kn., Notaris Indah Lestari, S.H., M.Kn., Notary in Tangerang Regency.
di Kabupaten Tangerang. Jabatan ini merupakan periode This position represents his first term on the Board of
pertama dalam jajaran Dewan Komisaris GMF. Commissioners of GMF.
Latar Belakang Pendidikan
Educational Background
• Master of Science in Management, Arthur D. Little • Master’s degree in Management, Arthur D. Little
Management Education Institute, Massachusetts, AS Management Education Institute, Massachusetts, USA
(1984) (1984)
• Sarjana Ekonomi (Akuntansi), Universitas Indonesia • Bachelor’s degree in Economics (Accounting), University
(1980) of Indonesia (1980)
Latar Belakang Profesi & Penugasan
Professional Background & Assignments
• Komisaris Independen PT Inti Keramik Alamasri • Independent Commissioner of PT Inti Keramik Alamasri
(2021-sekarang) (2021-present)
• Komisaris Independen PT Indofarma (Persero) Tbk • Independent Commissioner of PT Indofarma (Persero)
(2021-2025) Tbk (2021-2025)
• Komisaris Utama PT Len Industri (Persero) • President Commissioner of PT Len Industri (Persero)
• Ketua Komite Audit PT Inti Keramik Alamasri (2021) • Audit Committee Chairman at PT Inti Keramik Alamasri (2021)
• Penasihat OSO Group (2011-2018) • Advisor at OSO Group (2011-2018)
Jabatan Rangkap
Concurrent Positions
Komisaris Independen PT Inti Keramik Alamasri Independent Commissioner of PT Inti Keramik Alamasri
(2021-sekarang) (2021-present)
Hubungan Afiliasi & Kepemilikan Saham GMF
Affiliation Relationship & Ownership of GMF Shares
Beliau tidak memiliki saham GMF dan tidak memiliki He holds no shares in GMF and has no affiliation with other
hubungan afiliasi dengan anggota Dewan Komisaris dan members of the Board of Commissioners or the Board of
Direksi lainnya, ataupun dengan pemegang saham utama, Directors, nor with the controlling shareholder, Garuda
Garuda Indonesia. Indonesia.
81
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01
02
Kewarganegaraan
Citizenship
03
Giring Indonesia
04
Ganesha Tempat Tanggal Lahir
Place of Birth and Date
Djumaryo Jakarta, 14 Juli 1983
Jakarta on July 14, 1983
Komisaris Umur
05 Commissioner Age
42 tahun per 31 Desember 2025
42 as of December 31, 2025
06
Dasar Hukum Penunjukan
Legal Basis of Appointment
Diangkat sebagai Komisaris berdasarkan Keputusan RUPS Appointed as Commissioner based on the resolution of
Tahunan pada tanggal 5 Juni 2025 dan dinyatakan dalam the Annual GMS on June 5, 2025, as stated in Deed No. 5
Akta No. 5 tanggal 5 Juni 2025 yang dibuat di hadapan dated June 5, 2025, drawn up before Shanti Indah Lestari,
Shanti Indah Lestari, S.H., M.Kn., Notaris di Kabupaten S.H., M.Kn., Notary in Tangerang Regency. This position
Tangerang. Jabatan ini merupakan periode pertama dalam represents his first term on the Board of Commissioners of
jajaran Dewan Komisaris GMF. GMF.
Latar Belakang Pendidikan
Educational Background
Profil Perusahaan - Company Profile
Sarjana Ilmu Komunikasi, Universitas Terbuka (2023) Bachelor’s degree in Communication Science, Universitas
Terbuka (2023)
Latar Belakang Profesi & Penugasan
Professional Background & Assignments
• Wakil Menteri Kebudayaan Republik Indonesia • Deputy Minister of Culture of the Republic of Indonesia
(2024-sekarang) (2024-present)
• Pendiri dan CEO Kincir (2013-2018) • Founder & CEO of Kincir (2013-2018)
• Musisi (2002-2017) • Musician (2002-2017)
Jabatan Rangkap
Concurrent Positions
Wakil Menteri Kebudayaan Republik Indonesia Deputy Minister of Culture of the Republic of Indonesia
(2024-sekarang) (2024-present)
Hubungan Afiliasi & Kepemilikan Saham GMF
Affiliation Relationship & Ownership of GMF Shares
Beliau tidak memiliki saham GMF dan tidak memiliki He holds no shares in GMF and has no affiliation with other
hubungan afiliasi dengan anggota Dewan Komisaris dan members of the Board of Commissioners or the Board of
Direksi lainnya, ataupun dengan pemegang saham utama, Directors, nor with the controlling shareholder, Garuda
Garuda Indonesia. Indonesia.
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Kewarganegaraan
Citizenship
Sugiharto Indonesia
Prapto Tempat Tanggal Lahir
Place of Birth and Date
Pasuruan, 31 Januari 1967
Pasuruan on January 31, 1967
Komisaris Umur
Commissioner Age
58 tahun per 31 Desember 2025
58 as of December 31, 2025
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Dasar Hukum Penunjukan
Legal Basis of Appointment
Diangkat sebagai Komisaris berdasarkan Keputusan Appointed as Commissioner based on the resolution of
RUPS Luar Biasa pada tanggal 26 September 2025 dan the Extraordinary GMS on September 26, 2025, as stated
dinyatakan dalam Akta No. 6 tanggal 26 September 2025 in Deed No. 6 dated September 6, 2025, drawn up before
yang dibuat di hadapan Shanti Indah Lestari, S.H., M.Kn., Shanti Indah Lestari, S.H., M.Kn., Notary in Tangerang
Notaris di Kabupaten Tangerang. Jabatan ini merupakan Regency. This position represents his first term on the
periode pertama dalam jajaran Dewan Komisaris GMF. Board of Commissioners of GMF.
Latar Belakang Pendidikan
Educational Background
• Akademi Militer (1989) • Military Academy (1989)
• Sekolah Komando Kesatuan Angkatan Udara (1998) • Air Force Command and Staff College (1998)
• STIAMI (2002) • STIAMI (2002)
• Sekolah Staf dan Komando Angkatan Udara (2003) • Air Force Command and Staff College (2003)
• Sekolah Staf dan Komando Tentara Nasional Indonesia • Indonesian National Armed Forces Command and Staff
(2012) College (2012)
Latar Belakang Profesi & Penugasan
Professional Background & Assignments
• Komisaris PT Garuda Maintenance Facility Aero Asia Tbk • Commissioner of PT Garuda Maintenance Facility Aero
(2025-sekarang) Asia Tbk (2025-Present)
• Staf Ahli Menteri Pertahanan Bidang Sosial Kementerian • Special Advisor to the Minister of Defense for Social
Pertahanan Republik Indonesia (2024-2025) Affairs, Ministry of Defense of the Republic of Indonesia
(2024-2025)
• Sekretaris Inspektorat Jenderal Inspektorat Jenderal • Secretary of the Inspectorate General, Inspectorate
Kementerian Pertahanan Republik Indonesia (2023- General of the Ministry of Defense of the Republic of
2024) Indonesia (2023-2024)
• Inspektur III, Inspektorat Jenderal Kementerian • Inspector III, Inspectorate General of the Ministry of
Pertahanan Republik Indonesia (2022-2023) Defense of the Republic of Indonesia (2022-2023)
• Wakil Inspektorat Jenderal Angkatan Udara, Markas Besar • Deputy Inspector General of the Air Force, Headquarters
Tentara Nasional Indonesia Angkatan Udara (2021-2022) of the Indonesian Air Force (2021-2022)
• Sekretaris Inspektorat Jenderal Angkatan Udara, Markas • Secretary of the Inspectorate General of the Air Force,
Besar Tentara Nasional Indonesia Angkatan Udara (2021) Headquarters of the Indonesian Air Force (2021)
• Pamen Sopsau Dik PPRA Lemhannas Sops Kasau Markas • Pamen Sopsau, Dik PPRA Lemhannas, Sops Kasau,
Besar Tentara Nasional Indonesia Angkatan Udara (2019- Headquarters of the Indonesian Air Force (2019-2021)
2021)
• Paban II/PERS Ditum Kodiklatau Denmabesau Markas Besar • Paban II/PERS, Kodiklatau, Headquarters Detachment,
Tentara Nasional Indonesia Angkatan Udara (2018-2019) Indonesian Air Force (2018–2019)
• Paban III/Binkar Spersau Spers Kasau Markas Besar • Paban III/Binkar, Spersau, Personnel Staff of the Chief of
Tentara Nasional Indonesia Angkatan Udara (2017-2018) Air Force Staff, Headquarters of the Indonesian Air Force
(2017-2018)
• Dirjian Air Power Seskoau Tentara Nasional Indonesia • Dirjian Air Power, Seskoau, Indonesian Air Force (2015-
Angkatan Udara (2015-2017) 2017)
• Patun Kelompok Susstaf Seskoau Tentara Nasional • Lecturer, Patun Kelompok Susstaf, Seskoau, Indonesian
Indonesia Angkatan Udara (2015) Air Force (2015)
• Komandan Lanud I Gusti Ngurah Rai, Bali, Koopsau II • Commander of I Gusti Ngurah Rai Air Base, Bali, Koopsau
Tentara Nasional Indonesia Angkatan Udara (2013-2015) II, Indonesian Air Force (2013-2015)
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01
Latar Belakang Profesi & Penugasan
02 Professional Background & Assignments
• Aspers Kas Koopsau Koopsau I Tentara Nasional • Assistant for Personnel Affairs to the Chief of Staff,
Indonesia Angkatan Udara (2012-2013) Koopsau I, Indonesian Air Force (2012-2013)
03 • Pamen Sopsau Dik Sesko TNI A-39 Sops Kasau Markas • Pamen Sopsau, TNI Staff and Command School Program
Besar Angkatan Udara Tentara Nasional Indonesia A-39, Operations Staff of the Chief of Air Force Staff,
Angkatan Udara (2012) Headquarters of the Indonesian Air Force (2012)
• Komandan WING Taruna Akademi Angkatan Udara • Commander of the Cadet Wing, Air Force Academy,
04 Tentara Nasional Indonesia Angkatan Udara (2011-2012) Indonesian Air Force (2011-2012)
• Koordinator Dosen Akademi Angkatan Udara Tentara • Lecturer Coordinator, Air Force Academy, Indonesian Air
Nasional Indonesia Angkatan Udara (2010-2011) Force (2010-2011)
• Dosen Gol IV Akademi Angkatan Udara Tentara Nasional • Lecturer Grade IV, Air Force Academy, Indonesian Air
05 Indonesia Angkatan Udara (2008-2010) Force (2008-2010)
• Komandan Lanud Padang Koopsud I, Koopsudnas Tentara • Commander of Lanud Padang Koopsud I, Koopsudnas,
Nasional Indonesia Angkatan Udara (2006-2008) Indonesian Air Force (2006-2008)
• Komandan Skadron Taruna TK III Akademi Angkatan Udara • Commander Skadron Taruna TK III, Air Force Academy,
06 Tentara Nasional Indonesia Angkatan Udara (2005-2006) Indonesian Air Force (2005-2006)
• Kaioplat Wings 4 Lanud ATS Lanud Atang Sendjaja • Kaioplat, Wing 4, Atang Sendjaja Koopsud I, Indonesian
Koopsud I, Koopsudnas Tentara Nasional Indonesia Air Force (2004-2005)
Angkatan Udara (2004-2005)
• Kadisops Skadud 6 Wing 4 Lanud ATS Atang Sendjaja, • Kadisops, Squadron 6, Wing 4, Atang Sendjaja Air Base,
Koopsud I, Koopsudnas Tentara Nasional Indonesia Koopsud I Koopsudnas, Indonesian Air Force (2003-
Angkatan Udara (2003-2004) 2004)
• Instruktur PNB Wingdik Terbang Lanud Adi MABESAU • Flight Instructure PNB Wingdik, Lanud Adi MABESAU
Tentara Nasional Indonesia Angkatan Udara (2002-2003) Indonesian Air Force (2002-2003)
• PA PNB Skadud 6 Wing 4 Lanud ATS Lanud Atang • PA PNB Skadud 6 Wing 4 Lanud ATS Lanud Atang
Sendjaja, Koopsud I, Koopsudnas Tentara Nasional Sendjaja, Koopsud I, Koopsudnas Indonesian Air Force
Indonesia Angkatan Udara (2000-2002) (2000-2002)
• Kaurdal Skadud 6 Wing 4 Lanud Atang Sendjaja, Koopsud • Kaurdal Skadud 6 Wing 4 Lanud Atang Sendjaja, Koopsud
I, Koopsudnas Tentara Nasional Indonesia Angkatan I, Koopsudnas Indonesian Air Force (1998-2000)
Udara (1998-2000) • PA PNB Skadud 6 Lanud ATS Lanud Atang Sendjaja,
• PA PNB Skadud 6 Lanud ATS Lanud Atang Sendjaja, Koopsud I, Koopsudnas Indonesian Air Force (1992-1998)
Koopsud I, Koopsudnas Tentara Nasional Indonesia
Profil Perusahaan - Company Profile
Angkatan Udara (1992-1998) • PA DP GUB Indonesian Air Force (1989-1992)
• PA DP GUB Akademi Angkatan Udara Tentara Nasional
Indonesia Angkatan Udara (1989-1992)
Jabatan Rangkap
Concurrent Positions
Beliau tidak merangkap jabatan di luar GMF. He holds no concurrent positions outside GMF.
Hubungan Afiliasi & Kepemilikan Saham GMF
Affiliation Relationship & Ownership of GMF Shares
Beliau tidak memiliki saham GMF dan tidak memiliki He holds no shares in GMF and has no affiliation with other
hubungan afiliasi dengan anggota Dewan Komisaris dan members of the Board of Commissioners or the Board of
Direksi lainnya, ataupun dengan pemegang saham utama, Directors, nor with the controlling shareholder, Garuda
Garuda Indonesia. Indonesia.
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Profil Direksi
Board of Directors’ Profile
Kewarganegaraan
Citizenship
Andi Indonesia
Fahrurrozi Tempat Tanggal Lahir
Place of Birth and Date
Temanggung, 12 April 1980
Temanggung on April 12, 1980
Direktur Utama
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Umur
CEO Age
45 tahun per 31 Desember 2025
45 as of December 31, 2025
Dasar Hukum Penunjukan
Legal Basis of Appointment
Diangkat sebagai Direktur Utama berdasarkan Keputusan Appointed as President Director based on the resolution
RUPS Tahunan pada tanggal 28 Juni 2023 dan dinyatakan of the Annual GMS on June 28, 2023, as stated in Deed of
dalam Akta Pernyataan Keputusan Rapat No. 16 tanggal Meeting Resolution Statement No. 16 dated June 28, 2023,
28 Juni 2023 yang dibuat di hadapan Shanti Indah Lestari, drawn up before Shanti Indah Lestari, S.H., M.Kn., Notary
S.H., M.Kn., Notaris di Kabupaten Tangerang. Jabatan ini in Tangerang Regency. This position represents his second
merupakan periode kedua dalam jajaran Direksi GMF. term on the Board of Directors of GMF.
Latar Belakang Pendidikan
Educational Background
• Magister Aeronautika, Institut Teknologi Bandung (ITB) • Master’s degree in Aeronautic, Bandung Institute of
Technology (ITB)
• Sarjana Teknik Penerbangan, Institut Teknologi Bandung • Bachelor’s degree in Aeronautics Engineering, Bandung
(ITB) Institute of Technology (ITB)
Latar Belakang Profesi & Penugasan
Professional Background & Assignments
• Director of Business & Base Operation di GMF • Director of Business & Base Operation at GMF
• Vice President of Component Services di GMF (2017- • Vice President of Component Services at GMF (2017-
2020) 2020)
• Vice President of Logistics & Bonded Services di GMF • Vice President of Logistics & Bonded Services at GMF
(2017) (2017)
Rangkap Jabatan
Concurrent Position
Beliau tidak merangkap jabatan di luar GMF. He holds no concurrent positions outside GMF.
Hubungan Afiliasi & Kepemilikan Saham GMF
Affiliation Relationship & Ownership of GMF Shares
Beliau tidak memiliki hubungan afiliasi dengan anggota He has no affiliation with other members of the Board of
Dewan Komisaris dan Direksi lainnya, ataupun dengan Commissioners or the Board of Directors, nor with the
pemegang saham utama, Garuda Indonesia. controlling shareholder, Garuda Indonesia.
Beliau memiliki 672,300 lembar saham di GMF (kode He owns 672,300 shares in GMF (stock code: GMFI).
saham: GMFI).
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01
02
Bobi Kewarganegaraan
Citizenship
Gumelar
03 Indonesia
Tempat Tanggal Lahir
04 Raspati Place of Birth and Date
Bandung, 19 November 1988
Bandung on November 1988
Direktur Base Umur
05 Management Age
Director of Base 37 tahun per 31 Desember 2025
37 as of December 31, 2025
Management
06
Dasar Hukum Penunjukan
Legal Basis of Appointment
Diangkat sebagai Direktur Base Management berdasarkan Appointed as Director of Base Management based on the
Keputusan RUPS Tahunan pada tanggal 5 Juni 2025 dan resolution of the Annual GMS on June 5, 2025, as stated
dinyatakan dalam Akta No. 5 tanggal 5 Juni 2025 yang in Deed No. 5 dated June 5, 2025, drawn up before Shanti
dibuat di hadapan Shanti Indah Lestari, S.H., M.Kn., Notaris Indah Lestari, S.H., M.Kn., Notary in Tangerang Regency.
di Kabupaten Tangerang. Jabatan ini merupakan periode This position represents his first term on the Board of
pertama dalam jajaran Direksi GMF. Directors of GMF.
Latar Belakang Pendidikan
Educational Background
Profil Perusahaan - Company Profile
Sarjana Teknik Penerbangan, Universitas Nurtanio (2025) Bachelor’s degree in Aeronautics Engineering, Nurtanio
University (2025)
Latar Belakang Profesi & Penugasan
Professional Background & Assignments
• CEO Specialist di PT Garuda Indonesia (Persero) Tbk • CEO Specialist at PT Garuda Indonesia (Persero) Tbk
(2024-2025) (2024-2025)
• Direktur Line Maintenance Lion Air Group (2023-2024) • Director of Line Maintenance at Lion Air Group (2023-
2024)
• Direktur Teknik WINGS AIR (2022-2023) • Technical Director at WINGS AIR (2022-2023)
• Manager Fleet Specialist ATR di WINGS AIR (2010-2022) • Manager Fleet Specialist ATR at WINGS AIR (2010-2022)
Rangkap Jabatan
Concurrent Position
Beliau tidak merangkap jabatan di luar GMF. He holds no concurrent positions outside GMF.
Hubungan Afiliasi & Kepemilikan Saham GMF
Affiliation Relationship & Ownership of GMF Shares
Beliau tidak memiliki hubungan afiliasi dengan anggota He has no affiliation with other members of the Board of
Dewan Komisaris dan Direksi lainnya, ataupun dengan Commissioners or the Board of Directors, nor with the
pemegang saham utama, Garuda Indonesia. controlling shareholder, Garuda Indonesia.
Beliau memiliki 679 lembar saham di GMF (kode saham: He owns 679 shares in GMF (stock code: GMFI).
GMFI).
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Kewarganegaraan
Citizenship
Endang Indonesia
Tardiana Tempat Tanggal Lahir
Place of Birth and Date
Kuningan, 10 Oktober 1979
Kuningan on October 10, 1979
Direktur Line Operation Umur
Director of Line Operation Age
46 tahun per 31 Desember 2025
46 as of December 31, 2025
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Dasar Hukum Penunjukan
Legal Basis of Appointment
Diangkat sebagai Direktur Line Operation berdasarkan Appointed as Director of Line Operation based on the
Keputusan RUPS Luar Biasa pada tanggal 26 September resolution of the Extraordinary GMS on September 26,
2025 dan dinyatakan dalam Akta No. 6 tanggal 26 September 2025, as stated in Deed No. 6 dated September 26, 2025,
2025 yang dibuat di hadapan Shanti Indah Lestari, S.H., drawn up before Shanti Indah Lestari, S.H., M.Kn., Notary
M.Kn., Notaris di Kabupaten Tangerang. Jabatan ini in Tangerang Regency. This position represents his first
merupakan periode pertama dalam jajaran Direksi GMF. term on the Board of Directors of GMF.
Latar Belakang Pendidikan
Educational Background
Sarjana Teknik, Institut Teknologi Sepuluh Nopember (ITS) Bachelor’s degree in Engineering, Sepuluh Nopember
(2007) Institute of Technology (ITS) (2007)
Latar Belakang Profesi & Penugasan
Professional Background & Assignments
• Aircraft Maintenance Management Group Head PT • Aircraft Maintenance Management Group Head at PT
Garuda Indonesia (Persero) Tbk (2021-sekarang) Garuda Indonesia (Persero) Tbk (2021-present)
• Senior Manager Engine & Component, Plan & Control PT • Senior Manager Engine & Component, Plan & Control at
Garuda Indonesia (Persero) Tbk (2014-2021) PT Garuda Indonesia (Persero) Tbk (2014-2021)
• Aircraft Maintenance Planner PT Garuda Indonesia • Aircraft Maintenance Planner at PT Garuda Indonesia
(Persero) Tbk (2008-2014) (Persero) Tbk (2008-2014)
Jabatan Rangkap
Concurrent Positions
Beliau tidak merangkap jabatan di luar GMF. He holds no concurrent positions outside GMF.
Hubungan Afiliasi & Kepemilikan Saham GMF
Affiliation Relationship & Ownership of GMF Shares
Beliau tidak memiliki hubungan afiliasi dengan anggota He has no affiliation with other members of the Board of
Dewan Komisaris dan Direksi lainnya, ataupun dengan Commissioners or the Board of Directors, nor with the
pemegang saham utama, Garuda Indonesia. controlling shareholder, Garuda Indonesia.
Beliau memiliki 1,000 lembar saham di GMF (kode saham: He owns 1,000 shares in GMF (stock code: GMFI).
GMFI).
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01
02
Kewarganegaraan
Citizenship
03
Mitra Indonesia
04
Piranti Tempat Tanggal Lahir
Place of Birth and Date
Jakarta, 30 Mei 1986
Jakarta on May 30, 1986
Direktur Sumber Daya Umur
05 Manusia Age
Director of Human Capital 39 tahun per 31 Desember 2025
39 as of December 31, 2025
06
Dasar Hukum Penunjukan
Legal Basis of Appointment
Diangkat sebagai Direktur Sumber Daya Manusia berdasarkan Appointed as Director of Human Capital based on the
Keputusan RUPS Tahunan pada tanggal 5 Juni 2025 dan resolution of the Annual GMS on June 5, 2025, as stated
dinyatakan dalam Akta No. 5 tanggal 5 Juni 2025 yang in Deed No. 5 dated June 5, 2025, drawn up before Shanti
dibuat di hadapan Shanti Indah Lestari, S.H., M.Kn., Notaris Indah Lestari, S.H., M.Kn., Notary in Tangerang Regency.
di Kabupaten Tangerang. Jabatan ini merupakan periode This position represents her first term on the Board of
pertama dalam jajaran Direksi GMF. Directors of GMF.
Latar Belakang Pendidikan
Educational Background
Profil Perusahaan - Company Profile
• Magister Manajemen, Universitas Indonesia (2021) • Master’s degree in Management, University of Indonesia
(2021)
• Sarjana Akuntansi, Universitas Padjadjaran (2008) • Bachelor’s degree in Accounting, Padjadjaran University
(2008)
Latar Belakang Profesi & Penugasan
Professional Background & Assignments
• Komisaris di PT Sabre Travel Network Indonesia (2023- • Commissioner at PT Sabre Travel Network Indonesia
2025) (2023-2025)
• Vice President Corporate Secretary di PT Garuda • Vice President Corporate Secretary at PT Garuda
Indonesia (Persero) Tbk (2020-sekarang) Indonesia (Persero) Tbk (2020-present)
• Vice President Business Support & General Affairs di PT • Vice President Business Support & General Affairs at PT
Garuda Indonesia (Persero) Tbk (2016-2020) Garuda Indonesia (Persero) Tbk (2016-2020)
• Senior Manager Business Support Quality Assurance di • Senior Manager Business Support Quality Assurance at
PT Garuda Indonesia (Persero) Tbk (2013-2016) PT Garuda Indonesia (Persero) Tbk (2013-2016)
• Assistant to Director Human Capital & Corporate Affairs • Assistant to Director Human Capital & Corporate Affairs
di PT Garuda Indonesia (Persero) Tbk (2012-2013) at PT Garuda Indonesia (Persero) Tbk (2012-2013)
Jabatan Rangkap
Concurrent Positions
Beliau tidak merangkap jabatan di luar GMF. She holds no concurrent positions outside GMF.
Hubungan Afiliasi & Kepemilikan Saham GMF
Affiliation Relationship & Ownership of GMF Shares
Beliau tidak memiliki saham GMF dan tidak memiliki She holds no shares in GMF and has no affiliation with
hubungan afiliasi dengan anggota Dewan Komisaris dan other members of the Board of Commissioners or the
Direksi lainnya, ataupun dengan pemegang saham utama, Board of Directors, nor with the controlling shareholder,
Garuda Indonesia. Garuda Indonesia.
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Kewarganegaraan
Citizenship
Tri Indonesia
Hartono Tempat Tanggal Lahir
Place of Birth and Date
Pagar Alam, 21 Desember 1973
Pagar Alam on December 21, 1973
Direktur Keuangan Umur
Director of Finance Age
52 tahun per 31 Desember 2025
52 as of December 31, 2025
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Dasar Hukum Penunjukan
Legal Basis of Appointment
Diangkat sebagai Direktur Keuangan berdasarkan Keputusan Appointed as Director of Finance based on the resolution
RUPS Tahunan pada tanggal 5 Juni 2025 dan dinyatakan of the Annual GMS on June 5, 2025, as stated in Deed
dalam Akta No. 5 tanggal 5 Juni 2025 yang dibuat di hadapan No. 5 dated June 5, 2025, drawn up before Shanti Indah
Shanti Indah Lestari, S.H., M.Kn., Notaris di Kabupaten Lestari, S.H., M.Kn., Notary in Tangerang Regency. This
Tangerang. Jabatan ini merupakan periode pertama dalam position represents his first term on the Board of Directors
jajaran Direksi GMF. of GMF.
Latar Belakang Pendidikan
Educational Background
• MBA, Clark University, Massachusetts, AS (2010) • MBA, Clark University, Massachusetts, USA (2010)
• Sarjana Akuntansi, Universitas Padjadjaran (1997) • Bachelor’s degree in Accounting, Padjadjaran University
(1997)
Latar Belakang Profesi & Penugasan
Professional Background & Assignments
• Division Head Syndication & FI Non-Bank di Bank BRI • Division Head Syndication & FI Non-Bank at Bank BRI
(2022-2024) (2022-2024)
• Division Head International Business di Bank BRI (2021) • Division Head International Business at Bank BRI (2021)
• General Manager KCLN New York di Bank BRI (2018- • General Manager KCLN New York at Bank BRI (2018-
2021) 2021)
Jabatan Rangkap
Concurrent Positions
Beliau tidak merangkap jabatan di luar GMF. He holds no concurrent positions outside GMF.
Hubungan Afiliasi & Kepemilikan Saham GMF
Affiliation Relationship & Ownership of GMF Shares
Beliau tidak memiliki saham GMF dan tidak memiliki He holds no shares in GMF and has no affiliation with other
hubungan afiliasi dengan anggota Dewan Komisaris dan members of the Board of Commissioners or the Board of
Direksi lainnya, ataupun dengan pemegang saham utama, Directors, nor with the controlling shareholder, Garuda
Garuda Indonesia. Indonesia.
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01
Profil Pejabat Eksekutif
02
Profile of Executive Officials
03
Usia
Age
04
Usia 44 tahun
44 years old
Menjabat sejak 15 Agustus 2025
05 Serving since August 15, 2025
Bergabung di GMF pada 1 Februari 2008
Joined GMF on February 1, 2008
06
Latar Belakang Pendidikan
Educational Background:
Master of Management, IPMI Business School (2016)
Riwayat Jabatan
Positional History:
Endang Darajat • General Affairs & HSE Group Head (2025)
Financial & Management Accounting Group Head
• VP Corporate Affairs & HSE (2020-2025)
• VP Financial Analysis & Enterprise Risk Management (2018-
2020)
• GM Financial Analysis (2015-2018)
Usia
Age
Usia 54 tahun
54 years old
Profil Perusahaan - Company Profile
Menjabat sejak 2 September 2025
Serving since September 2, 2025
Bergabung di GMF pada 24 Desember 1993
Joined GMF on December 24 , 1993
Latar Belakang Pendidikan
Educational Background:
Diploma of Social Science, University of Indonesia (1995)
Riwayat Jabatan
Positional History:
Sony Mardiana • Quaity System & Auditing Base Maintenance Division Head
Wide Body Base Maintenance Group Head
(2025)
• SM Quality System & Auditing Component Maintenance &
Specialized Services (2025)
• SM Shop & Material Quality Inspection (2024-2025)
• SM Structure Workshop (2023-2024)
Usia
Age
Usia 40 tahun
40 years old
Menjabat sejak 20 Juni 2025
Serving since June 20, 2025
Bergabung di GMF pada 13 Mei 2008
Joined GMF on May 13, 2008
Latar Belakang Pendidikan
Educational Background:
Bachelor of Engineering, Sepuluh Nopember Institute of
Technology (2007)
Suhartono Riwayat Jabatan
Positional History:
Component Maintenance & Specialized Services Group Head
• Area Manager 2 (2023-2025)
• SM Revenue Management & Sales Support (2021-2023)
• Senior Project Manager (2020-2021)
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Usia
Age
Usia 37 tahun
37 years old
Menjabat sejak 1 September 2023
Serving since September 1, 2023
Bergabung di GMF pada 18 Desember 2013
Joined GMF on December 18, 2013
Latar Belakang Pendidikan
Educational Background:
Master of Business Administration, SBM ITB (2002)
Riwayat Jabatan
R. Rendy Purwidyaputra Positional History:
Corporate Strategy & Digital Transformation Group Head • SM Business Transformation (2020-2023)
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
• GM Business Development (2019-2020)
• GM Project Management Office & Inorganic Development
(2018-2019)
Usia
Age
Usia 46 tahun
46 years old
Menjabat sejak 1 Oktober 2024
Serving since October 1, 2024
Bergabung di GMF 4 Desember 2008
Joined GMF on December 4, 2008
Latar Belakang Pendidikan
Educational Background:
Bachelor of Engineering, Bandung Institute of Technology (2004)
Riwayat Jabatan
Andriyono Novan Hartoko Positional History:
Engineering Services Group Head • SM Line Maintenance Production Planning (2021-2024)
• SM Aircraft Engineering (2020-2021)
• GM Fleet Type CRJ-1000 (2018-2020)
Usia
Age
Usia 41 tahun
41 years old
Menjabat sejak 1 Januari 2025
Serving since January 1, 2025
Bergabung di GMF pada 21 November 2008
Joined GMF on November 21, 2008
Latar Belakang Pendidikan
Educational Background:
Master of Management, Sepuluh Nopember Institute of
Technology (2022)
Oki Agung Setiyanto Riwayat Jabatan
Positional History:
Maintenance Planning Group Head
• SM Line Maintenance Production Planning (2024)
• SM Line Maintenance Production Control (2022-2024)
• SM Line Maintenance Support (2021)
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01
Usia
Age
02
Usia 37 tahun
37 years old
03 Menjabat sejak 26 Agustus 2022
Serving since August 26, 2022
Bergabung di GMF 1 Mei 2011
04 Joined GMF on 1 Mei 2011
Latar Belakang Pendidikan
Educational Background:
05 Master of Management, IPMI Business School (2016)
Riwayat Jabatan
Desrianto Adi Prayogi Positional History:
06 Material & Logistic Services Group Head • VP Corporate Secretary & Business Development (2018-2022)
• Corporate Business Partner (2017-2018)
• Executive Assistant to Board of Directors (2017)
Usia
Age
Usia 52 tahun
52 years old
Menjabat sejak 2 September 2025
Serving since September 2, 2025
Profil Perusahaan - Company Profile
Bergabung di GMF pada 19 Juni 1996
Joined GMF on November June 19, 1996
Latar Belakang Pendidikan
Educational Background:
Master of Management, Narotama University (2025)
Riwayat Jabatan
Tri Handokoyudho Positional History:
Line Maintenance Group Head • Hangar Line Maintenance Division Head (2025)
• SM Line Maintenance Garuda CGK (2024-2025)
• SM Line Maintenance Bali & Nusa Tenggara (2024)
Usia
Age
Usia 44 tahun
44 years old
Menjabat sejak 15 Agustus 2025
Serving since August 15, 2025
Bergabung di GMF 15 Maret 2007
Joined GMF on March 15, 2007
Latar Belakang Pendidikan
Educational Background:
Master of Management, IPMI Business School (2014)
Riwayat Jabatan
Lia Yuanawati Positional History:
Human Capital Management Group Head • Organization Transformation Group Head, PT Garuda
Indonesia Tbk (2025)
• VP Component Maintenance & Specialized Services (2024-
2025)
• Advisor (2024)
• Finance and Human Resources Director, PT AGI (2023-2024)
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Usia
Age
Usia 50 tahun
50 years old
Menjabat sejak 22 November 2021
Serving since November 22, 2021
Bergabung di GMF pada 1 September 2014
Joined GMF on November September 1, 2014
Latar Belakang Pendidikan
Educational Background:
Master of Management, University of Indonesia (2004)
Riwayat Jabatan
Deddy Fezantino Positional History:
Internal Audit Group Head • VP Accounting (2018-2021);
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
• GM Reporting & Financial Planning (2016-2018);
• GM Payable & Receivable Accounting (2015-2016).
Usia
Age
Usia 39 tahun
39 years old
Menjabat sejak 2 Desember 2025
Serving since December 2, 2025
Bergabung di GMF 1 Januari 2008
Joined GMF on January 1, 2008
Latar Belakang Pendidikan
Educational Background:
Master of Management, University of Indonesia (2019)
Riwayat Jabatan
Wayan Winten Adnyano Positional History:
Narrow Body Base Maintenance Group Head • VP Line Maintenance (2024-2025)
• VP Maintenance Planning (2021-2024)
• VP Engineering Services (2019-2021)
Usia
Age
Usia 42 tahun
42 years old
Menjabat sejak 1 Oktober 2023
Serving since October 1, 2023
Bergabung di GMF pada 21 November 2012
Joined GMF on November November 21, 2012
Latar Belakang Pendidikan
Educational Background:
Master of Business Administration, Bandung Institute of
Technology (2017)
Rajesh Ferdinand Kusuma Riwayat Jabatan
Positional History:
SBU Defense Industry Group Head
• VP Sales & Marketing (2021-2023)
• SM Revenue Management & Sales Support (2019-2020)
• Account Manager & Sales (2014-2019)
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01
Usia
Age
02
Usia 55 tahun
55 years old
03 Menjabat sejak 1 Oktober 2023
Serving since Oktober 1, 2023
Bergabung di GMF 1 Juni 1993
04 Joined GMF on June 1, 1993
Latar Belakang Pendidikan
Educational Background:
05 Bachelor of Electrical Engineering, Jayabaya University (1998)
Riwayat Jabatan
Asep Mulyana Positional History:
06 Sales & Marketing Group Head • VP SBU Defense Industry (2021-2023);
• VP SBU Military (2020-2021);
• KSO Chief of GMF-IAS (2019-2020)
Usia
Age
Usia 41 tahun
41 years old
Menjabat sejak 1 April 2025
Serving since April 1, 2025
Profil Perusahaan - Company Profile
Bergabung di GMF pada 9 September 2024
Joined GMF on November September 9, 2024
Latar Belakang Pendidikan
Educational Background:
Bachelor of Engineering, Sepuluh Nopember Institute of
Technology
Rachmad Handono Riwayat Jabatan
Positional History:
Quality Assurance & Safety Group Head
• Assistant Vice President (2024-2025);
• SM Airworthiness Standard, PT Garuda Indonesia Tbk (2023-
2024)
Usia
Age
Usia 48 tahun
48 years old
Menjabat sejak 21 Juli 2020
Serving since July 21, 2020
Bergabung di GMF 7 Januari 2019
Joined GMF on January 7, 2019
Latar Belakang Pendidikan
Educational Background:
Bachelor of Law, Diponegoro University (1999)
Riwayat Jabatan
Rian Fajar Isnaeni Positional History:
Corporate Secretary & Legal Group Head • SM Legal & Corporate Governance (2019-2020)
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PT Garuda Maintenance Facility Aero Asia Tbk
Usia
Age
Usia 42 tahun
42 years old
Menjabat sejak 15 Agustus 2025
Serving since August 15, 2025
Bergabung di GMF pada 12 Februari 2012
Joined GMF on November February 12, 2012
Latar Belakang Pendidikan
Educational Background:
Master of Business Administration, Bandung Institute of
Technology (2010)
Eldira Umar Ali Zain Riwayat Jabatan
Positional History:
General Affairs & HSE Group Head
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
• VP Human Capital Management (2023-2025)
• SM Leader & Talent Development (2020-2023)
Usia
Age
Usia 45 tahun
45 years old
Menjabat sejak 2 September 2025
Serving since September 2, 2025
Bergabung di GMF 1 November 2006
Joined GMF on November 1, 2006
Latar Belakang Pendidikan
Educational Background:
Master of Management, IPMI International Business School (2016)
Riwayat Jabatan
Zarul Fuziono Positional History:
Engine Services Group Head • VP Wide Body Base Maintenance (2024-2025)
• VP Narrow Body Base Maintenance (2022-2024)
• SM Base Maintenance Planning & Engineering (2020-2022)
• Account Manager & Sales (2016-2019)
Usia
Age
Usia 48 tahun
48 years old
Menjabat sejak 25 Maret 2019
Serving since March 25, 2019
Bergabung di GMF pada 20 Agustus 2009
Joined GMF on November August 20, 2009
Latar Belakang Pendidikan
Educational Background:
Master of Management, IPMI Business School (2014)
Riwayat Jabatan
Indra Prabowo Positional History:
Treasury Management Group Head • Financial Expert (2019);
• GM Cash Management (2018-2019);
• GM Treasury Analysis (2016-2018).
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01
Usia
Age
02
Usia 51 tahun
51 years old
03 Menjabat sejak 1 Agustus 2023
Serving since August 1, 2023
Bergabung di GMF 3 Februari 2014
04 Joined GMF on February 3, 2014
Latar Belakang Pendidikan
Educational Background:
05 Master of Industrial Engineering & Management, Bandung Institute
of Technology (2009)
R. Suryo Hardiono Riwayat Jabatan
Positional History:
06 Aircraft Support & Industrial Solutions Group Hea
• SM Business Support (2020-2023);
• GM Subsidiaries Management (2019-2020)
• GM Strategy Management Office (2016-2019).
Usia
Age
Usia 37 tahun
37 years old
Menjabat sejak 1 April 2025
Serving since April 1, 2025
Profil Perusahaan - Company Profile
Bergabung di GMF pada 1 Desember 2010
Joined GMF on November December 1, 2010
Latar Belakang Pendidikan
Educational Background:
Master of Management, National University of Kaohsiung (2015)
Riwayat Jabatan
Diahyani Putri Positional History:
Cabin Line Services Group Head • SM Cabin Line Maintenance (2021-2025);
• SM Line Maintenance SUpport (2020-2021)
• GM LMS 01 – Outstation Line Maintenance Support (2019-
2020).
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PT Garuda Maintenance Facility Aero Asia Tbk
Demografi Pegawai
Employee Demographic [GRI 2-7, 405-1]
PEGAWAI PERSEROAN COMPANY EMPLOYEES
Pengungkapan informasi mengenai demografi pegawai Disclosure of information regarding employee
diperoleh dari sumber internal dan dihitung berdasarkan demographic is obtained from internal sources and is
jumlah pegawai yang tercatat per 31 Desember 2025. calculated based on the number of employees recorded
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
as of December 31, 2025.
Jumlah pegawai Perseroan tahun 2025 adalah 5.026 Total number of Company employees in 2025 is 5.026
orang, yang terdiri dari 4.169 orang pegawai tetap dan people, comprising 4.169 permanent employees and 857
857 orang pegawai tidak tetap. Pegawai Perseroan contract employees. The Company's employees work in
bekerja di Indonesia, yaitu di kantor pusat di Tangerang Indonesia, specifically at the head office in Tangerang
dan Outstation Line Maintenance Domestik di berbagai and Domestic Line Maintenance Outstations in various
daerah di Indonesia. regions in Indonesia.
GMF hanya menyajikan komposisi rinci terkait demografi GMF only presents the detail composition of
hanya untuk pegawai tetap (di luar entitas anak). demography only for its permanent employees
Komposisi pegawai tidak tetap hanya mencakup 17,05% (excluding subsidiaries). The composition of non-
dari keseluruhan pegawai dan dapat dikategorikan permanent employees accounts for only 17.05% of the
sebagai non-staf sehingga tidak memiliki dampak total workforce and can be categorized as non-staff,
terhadap perkembangan bisnis inti Perseroan. Perseroan meaning they do not have an impact on the Company's
tidak mempekerjakan pegawai paruh waktu dan pegawai core business development. The Company does not
dengan jam kerja tidak pasti (borongan/non-guaranteed employ part-time employees or employees with non-
hours employees). guaranteed working hours (contract/hourly workers).
Komposisi pegawai selama dua tahun terakhir The composition of employees for the last two years is
selengkapnya disajikan dalam tabel-tabel berikut: presented in the following tables:
Status Kepegawaian
Employment Status
2025 2024
Keterangan
Description Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total
Pegawai Tetap
3,663 506 4,169 3,715 460 4,175
Permanent Employee
Pegawai Tidak Tetap
795 62 857 864 95 959
Contract Employee
Jumlah
4,458 568 5,026 4,579 555 5,134
Total
Jabatan Pegawai
Employee Position
2025 2024
Keterangan
Description Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total
Vice President 18 2 20 16 1 17
Senior Manager 86 21 107 83 19 102
Manager 311 41 352 299 37 336
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01
Jabatan Pegawai
02 Employee Position
2025 2024
Keterangan
03 Description Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total
Staff 4,043 504 4,547 3,317 403 3,720
04 Jumlah
4,458 568 5,026 3,715 460 4,175
Total
05
Wilayah Kerja Pegawai
Employee Operational Area
06 2025 2024
Keterangan
Description Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total
Jakarta 4,126 555 4,681 3,394 449 3,843
Denpasar 75 3 78 67 2 69
Surabaya 52 5 57 49 5 54
Kualanamu 28 0 28 30 0 0
Makassar 40 2 42 42 2 44
Daerah Lainnya (Indonesia)
137 3 140 133 2 135
Other Areas (Indonesia)
Jumlah
4,458 568 5,026 3,715 460 4,175
Profil Perusahaan - Company Profile
Total
Tingkat Pendidikan Pegawai
Employee Education
2025 2024
Keterangan
Description Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total
Doktoral (S3)
3 0 3 2 - 2
Doctorate
Magister (S2)
170 60 230 123 38 161
Master
Sarjana (S1)
1,518 340 1,858 1,124 263 1,387
Bachelor
Diploma (D3)
1,911 138 2,049 1,636 127 1,763
Diploma
Sekolah Menengah Atas
856 30 886 830 32 862
Senior High
Jumlah
4,458 568 5,026 3,715 460 4,175
Total
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PT Garuda Maintenance Facility Aero Asia Tbk
Usia Pegawai
Employee Age
2025 2024
Keterangan
Description Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total
≥ 51 tahun
433 17 448 376 17 393
≥ 51 years old
31-50 tahun
2,428 314 2,726 2,001 271 2,272
31-50 years old
≤ 30 tahun
1,597 237 1,852 1,338 172 1,510
≤ 30 years old
Jumlah
4,458 568 5,026 3,715 460 4,175
Total
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Jenis Kelamin Pegawai
Employee Gender
Keterangan
2025 2024
Description
Pria
4,458 3,175
Male
Wanita
568 460
Female
Jumlah
5,026 4,715
Total
PEKERJA YANG BUKAN PEGAWAI WORKERS WHO ARE NOT EMPLOYEES
LANGSUNG [GRI 2-8] [GRI 2-8]
Aktivitas operasional Perseroan membutuhkan pemasok The Company's operational activities require suppliers
yang berasal dari dalam negeri (lokal) dan luar negeri from within the country (local) and abroad (nonlocal).
(nonlokal). Para pekerja dari pemasok yang terlibat telah Workers of suppliers who are involved in GMF’s business
ditempatkan sesuai dengan perjanjian kerja sama antara performed their work in accordance with the agreement
Perseroan dengan pemasok. that the Company and suppliers have agreed upon.
Perusahaan pihak ketiga yang menjadi pemasok tenaga The third-party companies supplying labor for GMF in
kerja bagi GMF pada tahun 2025 tercatat sebanyak 4 2025 totaled 4 companies, the same as the number of
perusahaan, sama dengan jumlah pemasok pada tahun suppliers in 2024.
2024.
Berikut adalah jumlah pekerja yang bukan pegawai The following is the number of workers who are not
langsung, yang merupakan pemasok GMF: direct employees and came from GMF suppliers:
Pekerja yang Bukan Merupakan Pegawai Perseroan
Workers who are Not Employees of the Company
[ESG S-04]
Jenis Pekerjaan Keterlibatan Keterangan Jumlah
Type of duty Supplier Description Total
Para pekerja keamanan di mana Perseroan memiliki
kendali atas para pekerja yang bertanggung jawab
Keamanan Penyedia Pihak Ketiga menjaga keamanan di area operasional dan kantor. 151 orang dari 1 perusahaan
Security Third-party Vendor Security workers, for whom the Company has control, 151 people from 1 company
are responsible for maintaining security in the office
and operational area.
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01
Pekerja yang Bukan Merupakan Pegawai Perseroan
02 Workers who are Not Employees of the Company
[ESG S-04]
Jenis Pekerjaan Keterlibatan Keterangan Jumlah
03 Type of duty Supplier Description Total
Para pekerja kebersihan dan lingkungan di mana
Perseroan memiliki kendali atas para pekerja yang
04 Ke b e r s i h a n d a n bertanggung jawab menjaga kebersihan dan
Lingkungan Penyedia Pihak Ketiga lingkungan di area operasional dan kantor. 120 orang dari 1 perusahaan
Cleanliness and Third-party Vendor Cleaning and environmental workers, also under the 120 people from 1 company
Environment Company's control, are responsible for maintaining
05 cleanliness and the environment in the office and
operational area.
Para pekerja Teknis dan Non Teknis di mana Perseroan
06 memiliki kendali atas para pekerja yang bertanggung
jawab menjalankan tugas dan memastikan aspek teknis
Teknis dan Non Teknis
Penyedia Pihak Ketiga dan non teknis tersedia di kantor dan area produksi. 416 orang dari 4 perusahaan
Technical and Non
Third-party Vendor Technical and Non-Technical workers, under the 416 people from 4 companies
Technical
Company's control, are responsible for carrying out
tasks and ensuring technical and non-technical aspects
are available in office and production areas.
Para pekerja Administrasi di mana Perseroan memiliki
kendali atas para pekerja yang bertanggung jawab
menjalankan tugas Administrasi di area operasional
Administrasi Penyedia Pihak Ketiga 288 orang dari 3 perusahaan
dan kantor.
Administration Third-party Vendor 288 people from 3 companies
Administrative workers, under the Company's control,
are responsible for carrying out administrative tasks
in the office and operational area.
Jumlah
975 orang dari 4 perusahaan
Total
975 people from 4 company
Profil Perusahaan - Company Profile
Dibandingkan Total Pegawai (termasuk pegawai tidak tetap)
19,39%
Compared to Total Employees (including contract employees)
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PT Garuda Maintenance Facility Aero Asia Tbk
Informasi Pemegang Saham
Information on Shareholders
Struktur Grup
Group Structure
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
PEMERINTAH REPUBLIK INDONESIA Masyarakat (masing-masing
Danantara Asset (melalui Kementerian Badan Usaha Milik Negara)
kepemilikan di bawah 5%)
Management INDONESIA GOVERNMENT (through the Ministry
of State-Owned Enterprises) Public (ownership less than 5%)
92,03% 0,00% 7,97%
Per 31 Desember 2025
In Desember 31, 2025
Masyarakat (masing-masing
GARUDA INDONESIA PT Angkasa Pura Indonesia
PT AEROWISATA kepemilikan di bawah 5%)
PT Garuda Indonesia (Persero) Tbk
0,29%
Public (ownership less than 5%)
28,54% 68,4% 2,77%
GMF
PT Garuda Maintenance Facility Aero Asia Tbk
PT GARUDA DAYA PRATAMA SEJAHTERA
91%
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01
KOMPOSISI KEPEMILIKAN SAHAM SHARE OWNERSHIP COMPOSITION
02
Komposisi per 1 Januari 2025 dan 31 Desember 2025
Composition as of January 1, 2025 and December 31, 2025
03 1 Januari 2025 31 Desember 2025
Pemegang Saham January 1, 2025 December 31, 2025
Shareholders Jumlah Saham Kepemilikan Jumlah Saham Kepemilikan
04
Number of Shares Ownership Number of Shares Ownership
Kepemilikan saham ≥ 5%
05 Share ownership ≥ 5%
PT Garuda Indonesia (Persero) Tbk 25,156,058,796 89.10% 34,249,304,396 28.54%
PT Angkasa Pura Indonesia - - 82,100,173,900 68.40%
06
Kepemilikan saham < 5%
Share ownership < 5%
PT Aerowisata 254,101,604 0.90% 345,952,504 0.29%
Masyarakat (masing-masing
kepemilikan <5%) 2,823,351,100 10.00% 3,326,763,645 2.77%
Pubic (each with <5% ownership)
Jumlah Saham
28,233,511,500 100.00% 120,022,194,445 100%
Number of Shares
INFORMASI PEMEGANG SAHAM INFORMATION ON THE MAJOR AND
UTAMA DAN PENGENDALI HINGGA CONTROLLING SHAREHOLDERS UNTIL
PEMILIK AKHIR THE FINAL OWNER
Profil Perusahaan - Company Profile
PT Garuda Indonesia (Persero) Tbk merupakan PT Garuda Indonesia (Persero) Tbk is the major and
pemegang saham pengendali GMF dengan kepemilikan controlling shareholder of GMF with 89.10% ownership.
sebesar 28,54% saham. Garuda Indonesia merupakan Garuda Indonesia is a State-Owned Airline, which
maskapai milik Pemerintah Indonesia yang didirikan pada was established on March 31, 1950, as part of the
tanggal 31 Maret 1950 sebagai bagian dari penataan government’s effort to manage national aerospace.
kedirgantaraan Republik Indonesia.
Pada tahun 2008, Garuda Indonesia menjadi satu- In 2008, Garuda Indonesia became the only local airline
satunya maskapai lokal yang memperoleh sertifikasi with IATA Operational Safety Audit (IOSA) Operator
IATA Operational Safety Audit (IOSA) Operator. Garuda certification. Garuda Indonesia held an Initial Public
Indonesia melakukan Initial Public Offering (IPO) pada Offering (IPO) to the public on February 11, 2011, on its
tanggal 11 Februari 2011 atas 6,335,738,000 sahamnya 6,335,738,000 shares. Those shares were listed using
kepada masyarakat. Saham tersebut telah dicatatkan “GIAA” as its ticker code at Indonesia Stock Exchange.
pada Bursa Efek Indonesia dengan kode “GIAA”.
Komposisi Pemegang Saham Garuda Indonesia
Garuda Indonesia’s Shareholders Composition
0,00%
7,97%
92,03%
Indonesian Government Danantara Asset Management Public (ownership<5%)
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PT Garuda Maintenance Facility Aero Asia Tbk
Hingga akhir tahun 2025, Pemerintah Republik Indonesia As of the end of 2025, the Government of the Republic
melalui PT Danantara Asset Management (Persero) of Indonesia, through PT Danantara Asset Management
memiliki 92.03% saham Garuda Indonesia dan menjadi (Persero), holds 92.03% of the shares in Garuda
pemegang saham pengendali GMF. Kemudian, terdapat Indonesia and serves as the controlling shareholder of
kepemilikan saham sebesar 68.40% dari PT Angkasa GMF. In addition, there is a 68.40% share ownership by
Pura Indonesia. Dengan demikian, entitas pemilik akhir PT Angkasa Pura Indonesia. Accordingly, the ultimate
GMF adalah Pemerintah Republik Indonesia. beneficial owner of GMF is the Government of the
Republic of Indonesia.
KEPEMILIKAN SAHAM DEWAN THE BOARD OF COMMISSIONERS
KOMISARIS DAN DIREKSI AND BOARD OF DIRECTORS’ SHARE
OWNERSHIP
Berikut disampaikan kepemilikan saham anggota Dewan The following is the share ownership of members of
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Komisaris dan Direksi yang menjabat per akhir 31 the Board of Commissioners and the Board of Directors
Desember 2025. GMF tidak mengungkapkan kepemilikan serving as of December 31, 2025. GMF does not disclose
saham dari anggota Dewan Komisaris dan Direksi yang the share ownership of members of the Board of
digantikan sepanjang tahun pelaporan. Commissioners and the Board of Directors who were
replaced during the reporting year.
31 Desember 2025 1 Januari 2025
December 31, 2025 January 1, 2025
Nama dan Posisi
Name and Position Kepemilikan Kepemilikan Tidak Kepemilikan Kepemilikan Tidak
Langsung Langsung Langsung Langsung
Direct Ownership Indirect Ownership Direct Ownership Indirect Ownership
DEWAN KOMISARIS
BOARD OF COMMISSIONERS
Oki Yanuar
Komisaris Utama/Independen Nihil Nihil Nihil Nihil
President/Independent None None None None
Commissioner
Dean Arslan Nihil
Nihil Nihil Nihil
Komisaris Independen None
None None None
Independent Commissioner
Giring Ganesha Djumaryo
Nihil Nihil Nihil Nihil
Komisaris
None None None None
Commissioner
Sugiharto Prapto
Nihil Nihil Nihil Nihil
Komisaris
None None None None
Commissioner
DIREKSI
BOARD OF DIRECTORS
Andi Fahrurrozi
Direktur Utama 144,400 0.00051 672,300 0.00056
CEO
Bobi Gumelar Raspati
Nihil Nihil
Direktur Base Management 679 0.0000006
None None
Director of Base Management
Endang Tardiana
Nihil Nihil
Direktur Line Operation 1,000 0.0000008
None None
Director of Line Operation
Mitra Piranti
Nihil Nihil Nihil Nihil
Direktur Sumber Daya Manusia
None None None None
Director of Human Capital
Tri Hartono
Nihil Nihil Nihil Nihil
Direktur Keuangan
None None None None
Director of Finance
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01
Kepemilikan saham anggota Direksi (Manajemen) pada Share ownership over the Company by members of the
02 tabel merupakan kepemilikan langsung yang didapat Board of Directors (the Management) is categorized
dari program kepemilikan saham oleh pegawai melalui as direct ownership through the Company’s Employee
program Employee Stock Allocation (“ESA”) yang Stock Allocation (“ESA”) when those Directors were still
03 diadakan Perseroan ketika Direktur yang bersangkutan the Company’s employees and when the purchase was
masih berstatus sebagai pegawai Perseroan dan pada made personally on the secondary market. Members
saat melakukan pembelian pribadi pada pasar sekunder. of the Board of Commissioners and Directors have
Anggota Dewan Komisaris dan Direksi tidak memiliki no indirect ownership over the Company. Further
04
kepemilikan saham tidak langsung terhadap Perseroan. information concerning Management’s share ownership
Keterangan lebih lanjut mengenai kepemilikan oleh is available in the MESOP program within the chapter
Manajemen dapat dilihat pada program MESOP yang of Management Analysis and Discussion.
05 terdapat di Bab Analisis dan Pembahasan Manajemen.
06 KELOMPOK PEMEGANG SAHAM DENGAN KEPEMILIKAN <5%
Group of Shareholders with <5% Ownership
1 Januari 2025 31 Desember 2025
Kelompok January 1, 2025 December 31, 2025
Pemegang Jumlah Persentase Persentase
Saham Jumlah Jumlah Jumlah Lembar
Lembar Kepemilikan Kepemilikan
Groups of Pemilik Pemilik Saham
Saham Ownership Ownership
Shareholders Number of Number of Number of
Number of Percentage Percentage
Owners Owners Shares
Shares (%) (%)
DOMESTIK
DOMESTIC
Perorangan
9,259 1,016,966,160 3.60% 14,745 1,660,216,248 1.38%
Individual
Profil Perusahaan - Company Profile
Koperasi
2 14,850,100 0.05% 3 19,953,300 0.02%
Cooperation
Yayasan
... ... ... ... ... ...
Foundation
Dana Pensiun
6 767,244,900 2.71% 4 766,280,000 0.64%
Pension Fund
Asuransi
6 675,824,800 2.39% 5 490,852,200 0.41%
Insurance
Perseroan Terbatas
Limited Liability 10 25,560,932,200 90.5% 26 116,892,313,927 97.39%
Company
Lembaga Keuangan
Financial Institutions
Bank
1 161,050,000 0.57% 1 161,050,000 0.13%
Bank
Sub Jumlah
9,284 28,196,868,160 99,82% 14,757 3,098,351,748 99.97%
Sub Total
ASING
FOREIGN
Perorangan
29 6,409,900 0,02% 27 2,566,100 0.0021%
Individual
Badan Usaha
11 32,236,000 0,10% 13 27,629,855 0.0230%
Business Entity
Sub Jumlah
40 36,642,900 0,12% 40 30,195,955 0.03%
Sub Total
JUMLAH
9,324 28,233,511,060 100.00% 14,797 120,020,861,630 100.00%
TOTAL
104
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PT Garuda Maintenance Facility Aero Asia Tbk
Pergerakan Jumlah Pemegang Saham < 5% Sepanjang 2025
Movement of <5% Shareholders Throughout 2025
9.700
9.600 9.362
9.533
9.500 9.492
9.402 9.382
9.373 9.342
9.320 9.304 9.336
9.400 9.283 9.242
9.300
9.200
9.100
9.000
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Shareholders
20 PEMEGANG SAHAM TERBESAR 20 LARGEST SHAREHOLDERS
Jumlah Persentase
Klasifikasi
Lembar Kepemilikan
Nama Investor Status (L=Lokal/A=Asing)
No. Saham Ownership
Investor Name Status Classification
Number of Percentage
(L=Local/A=Foreign)
Shares (%)
PERSEROAN TERBATAS
1. PT ANGKASA PURA INDONESIA LIMITED LIABILITY L 82.100.173.900 68,40%
COMPANY
PERSEROAN TERBATAS
GARUDA INDONESIA (PERSERO)
2. LIMITED LIABILITY L 34.249.304.396 28,54%
TBK, PT
COMPANY
ASURANSI
3. PT. JASA RAHARJA (PERSERO) L 435.323.000 0,36%
INSURANCE
DANA PENSIUN
4. PT TASPEN (ASURANSI) - AFS L 425.000.000 0,35%
PENSION FUND
PERSEROAN TERBATAS
5. AEROWISATA, PT LIMITED LIABILITY L 345.952.504 0,29%
COMPANY
PT ASABRI (PERSERO) - DAPEN DANA PENSIUN
6. L 175.000.000 0,15%
TNI PENSION FUND
PT ASABRI (PERSERO) - DAPEN DANA PENSIUN
7. L 162.500.000 0,14%
POLRI PENSION FUND
DANA PENSIUN
8. PERUM JAMKRINDO L 161.050.000 0,134%
PENSION FUND
PT YULIE SEKURITAS INDONESIA BANK
9. L 154.900.900 0,129%
TBK BANK
PERORANGAN INDONESIA
10. IR KOMARI SUBAKIR L 70.861.628 0,059%
LOCAL INDIVIDUAL
PERSEROAN TERBATAS
11. PT. ASKRINDO LIMITED LIABILITY L 30.000.000 0,025%
COMPANY
PERORANGAN INDONESIA
12. ROBERT DANIEL WALONI L 27.000.000 0,023%
LOCAL INDIVIDUAL
PERORANGAN INDONESIA
13. LIE CHANDRA L 26.550.000 0,022%
LOCAL INDIVIDUAL
PERORANGAN INDONESIA
14. ARSYAH FEBRIAN RASYID L 22.698.800 0,018%
LOCAL INDIVIDUAL
105
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01
Jumlah Persentase
Klasifikasi
02 Lembar Kepemilikan
Nama Investor Status (L=Lokal/A=Asing)
No. Saham Ownership
Investor Name Status Classification
Number of Percentage
(L=Local/A=Foreign)
Shares (%)
03
KOPERASI SIMPAN PINJAM KOPERASI
15. L 19.196.900 0,016%
NUSANTARA SEJAHTE COOPERATIVE
04 16. HENOCH WEYLIM
PERORANGAN INDONESIA
L 17.431.200 0,014%
LOCAL INDIVIDUAL
B U D I P R I S WA N T O BUDI PERORANGAN INDONESIA
17. L 16.000.000 0,013%
PRISWANTO LOCAL INDIVIDUAL
05
PERORANGAN INDONESIA
18. IRWAN SOETIKNO L 15.484.100 0,0129%
LOCAL INDIVIDUAL
06 19.
FERRY DARMAWAN FERRY PERORANGAN INDONESIA
L 15.451.100 0,0129%
DARMAWAN LOCAL INDIVIDUAL
PERSEROAN TERBATAS
20. PT COALSON INVESTAMA CIPTA LIMITED LIABILITY L 15.255.800 0,0127%
COMPANY
Daftar Entitas Anak, Entitas Asosiasi, Joint Venture
(JV), Special Purpose Vehicle (SPV)
Profil Perusahaan - Company Profile
List of Subsidiaries, Associates, Joint Venture (JV), Special Purpose Vehicle
(SPV)
Penyertaan Kepemilikan
Jumlah aset
Modal, Oleh GMF
(Rp Juta)
Pendirian, Ownership
Bidang Total Assets
Nama Alamat Operasi by GMF Status
Usaha (Rp Million)
Name Address Capital (%) Status
Business Line
Investment,
Establishment, 2025 2024 2025 2024
Operational
Entitas Anak
Subsidiaries
Jalan Husein
Sastranegara
Blok F Nomor 2,
Jasa penyediaan Rukun Tetangga
PT Garuda tenaga kerja dan jasa 005, Rukun Warga
D a y a borongan pekerjaan 004, Kelurahan Beroperasi
2019 91 91 137,570 108,682
Pratama lainnya J u r u m u d i , Operating
Sejahtera Labor supply and other Kecamatan
wholesale services Be n da , Kota
Ta n g e r a n g ,
Provinsi Banten
15124
106
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PT Garuda Maintenance Facility Aero Asia Tbk
Kronologi Penerbitan dan Pencatatan Saham
Chronology of Share Issuance and Listing
GMF mencatatkan sahamnya pertama kali di Bursa Efek GMF listed its shares for the first time on the Indonesia
Indonesia (BEI) pada tanggal 10 Oktober 2017. GMF Stock Exchange (IDX) on October 10, 2017. GMF offered
menawarkan 2.823.351.100 saham biasa atas nama atau 2,823,351,100 common, registered stock or 10% of the
10% dari modal ditempatkan dengan harga penawaran issued capital, offering Rp400 per share to the public.
Rp400 per saham kepada masyarakat. Saat IPO terjadi GMF experienced an oversubscribed IPO by 2.6 times
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
over subscribe sebanyak 2,6 kali dengan nilai proceed and gained a proceed value of Rp1,129,340,440,000.
sebesar Rp1.129.340.440.000.
Sejak mencatatkan sahamnya di BEI pada tanggal 10 Since registered its shares in IDX on October 10, 2017,
Oktober 2017 hingga akhir tahun 2025, GMF tidak until the end of 2025, GMF had never conducted any
melakukan pemecahan saham (stock split), penggabungan of the following corporate actions that might add or
saham (reverse stock), mengeluarkan saham bonus, deduce its capital, among others, stock split, reverse
merubah nilai nominal saham, mengeluarkan efek konversi, stock, however, GMF is in the process of implementing
namun pada tahun 2024, GMF dalam proses pelaksanaan Capital Increase with Pre-Emptive Rights or Rights Issue.
Penambahan Modal Dengan Hak Memesan Efek Terlebih
Dahulu (“PMHMETD”) atau Rights Issue.
PMHMETD dilaksanakan sesuai dengan Keputusan PMHMETD is implemented in accordance with the
Rapat Umum Pemegang Saham Luar Biasa yang Decision of General Meeting of Shareholders on October
diselenggarakan pada tanggal 28 Oktober 2024 28, 2024 and based on Disclosure Information which
dan berdasarkan Keterbukaan Informasi yang telah published on September 9, 2024.
dipublikasikan pada tanggal 9 September 2024.
Kemudian pada tahun 2025, Perseroan melaksanakan In 2025, the Company carried out a corporate action
aksi korporasi berupa inbreng lahan seluas 973.120 m² in the form of an inbreng of land covering an area of
dari PT Angkasa Pura Indonesia yang berdampak pada 973,120 m² from PT Angkasa Pura Indonesia, which
perubahan struktur saham dan modal Perseroan. Hal resulted in changes to the Company’s shareholding and
tersebut dilaksanakan sesuai Rapat Umum Pemegang capital structure. This was implemented in accordance
Saham Luar Biasa (RUPSLB) pada 24 Oktober 2025 with the Extraordinary General Meeting of Shareholders
serta Keterbukaan Informasi yang telah dipublikasikan (EGMS) held on October 24, 2025, as well as the
pada tanggal 17 September 2025. Pemegang saham Disclosure of Information published on September 17,
menyetujui pelaksanaan Penambahan Modal dengan Hak 2025. The shareholders approved the implementation of
Memesan Efek Terlebih Dahulu II (“PMHMETD II”) atau a Capital Increase with Pre-emptive Rights II (PMHMETD
Rights Issue, yang prosesnya selesai pada 27 Januari II) or Rights Issue, the process of which was completed
2026. Aksi korporasi ini dilakukan sebagai bagian dari on January 27, 2026. This corporate action was carried
proses inbreng aset PT Angkasa Pura Indonesia ke out as part of the asset inbreng process of PT Angkasa
dalam GMF, sehingga memperkuat struktur permodalan Pura Indonesia into GMF, thereby strengthening the
sekaligus mendukung strategi pengembangan Company’s capital structure while supporting its
Perseroan. development strategy.
Jumlah Lembar Saham Setelah Jumlah Lembar Saham
Jumlah Lembar Saham Sebelum IPO
Penambahan Akumulasi
Share Numbers Before IPO
Share Numbers After the Addition Accumulated Share Numbers
665,600 28,232,845,900 28,233,511,500
107
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01
Kronologi Kepemilikan Saham GMF
02 GMF Share Ownership Chronology
Modal Ditempatkan Persentase
Jumlah Lembar dan Disetor Penuh Kepemilikan
Keterangan
03 Pemegang Saham Saham Issued and Fully Paid Ownership
Description
Shareholders Share Numbers Capital Percentage
(Rp) (%)
04 Pra IPO 10 Oktober 2017 (Nilai
PT Garuda Indonesia 658,944 164,736,000,000 99.00
(Persero) Tbk
Nominal Saham = Rp250,000/lembar
saham) PT Aero Wisata 6,656 1,664,000,000 1.00
05 Before IPO on October 10, 2017
(Share Value = Rp250,000/share) Jumlah
665,600 166,400,000,000 100.00
Total
PT Garuda Indonesia
06 34,249,304,396 2,742,937,019,600 28.53
(Persero) Tbk
PT Aero Wisata 345,952,504 27,706,432,900 0.28
PT Angkasa Pura
82,100,173,900 2,052,504,347,500 68.40
Indonesia
Pasca IPO per 31 Desember 2025 Dewan Komisaris dan
(Nilai Nominal Saham = Rp100/ Direksi
lembar saham) 673,900 67,397,900 0.00
Board of Commissioners
After IPO as of December 31, 2025 and Board of Directors
(Share Value = Rp100/share)
Masyarakat (masing-
masing kepemilikan < 5%)
3,327,437,624 294,937,273,100 2.77
Public (each with < 5%
ownership)
Jumlah
120,023,542,324 5,118,152,471,000 100
Total
Profil Perusahaan - Company Profile
Informasi Kronologi Penerbitan
dan Pencatatan Efek Lainnya
Chronological Information on Other Securities Issuance and Listing
Hingga akhir tahun 2025, GMF tidak mencatatkan efek By the end of 2025, GMF had not listed any securities on
di bursa efek mana pun. Dengan demikian tidak ada any stock exchange. Therefore, there was no information
informasi terkait kronologis pencatatan, jenis tindakan related to chronological listings, types of corporate
korporasi, perubahan jumlah efek, nama bursa maupun actions, changes in the number of securities, the names
peringkat efek. of stock exchanges, or securities rankings.
108
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PT Garuda Maintenance Facility Aero Asia Tbk
Lembaga dan Profesional Penunjang
Supporting Agencies and Professionals
Pencatatan Saham
Share Listing
PT Bursa Efek Indonesia
Indonesia Stock Exchange Building 1st Tower
Nama Jl. Jenderal Sudirman Kav. 52-53, Jakarta 12190
Name Telp: 021 5150 515
Email: listing@idx.co.id
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
www.idx.co.id
Jasa yang Diberikan Jasa pencatatan saham tahunan.
Services Annual stock listing services.
Periode Pemberian Jasa Oktober 2017-sekarang
Assignment Period October 2017-present
Kustodian Sentral Efek
Sentral Custody Securities
PT Kustodian Sentral Efek Indonesia
Gedung Bursa Efek Indonesia, Tower 1, Lt. 5
Nama
Jl. Jend. Sudirman kav. 52-53, Jakarta 12190 Indonesia
Name
Telp: 021 5152 855
Email: helpdesk@ksei.co.id
• Jasa Kustodian Sentral Efek
Central Custody Services
Jasa yang Diberikan
Services
• Jasa penyelenggaraan RUPS Tahunan dan Luar Biasa
Holding of Annual and Extraordinary GMS services
Periode Pemberian Jasa Oktober 2017-sekarang
Assignment Period October 2017-present
Akuntan Publik
Public Accountant
Kantor Akuntan Publik Purwanto Susanti dan Surja (Firma Anggota Jaringan Global Ernst & Young)
Nama Indonesia Stock Exchange Building, Tower 2, 7th Floor, Jl. Jend. Sudirman Kav. 52-53, Jakarta 12190
Name +62 21 52895000
www.ey.com/id
• Audit atas Laporan Keuangan Konsolidasian Tahun Buku 31 Desember 2025
Audited the Company’s Financial Statement for 2025 Financial Year
• Laporan Kepatuhan terhadap Perundang-Undangan dan Pengendalian Internal periode 31 Desember
2025
Compliance Report with Laws and Regulations and Internal Control as of December 31, 2025
Jasa • Laporan Jasa AUP atas Laporan Pencapaian Key Performance Indicator (KPI) periode 31 Desember
Services 2025
AUP Engagement Report on the Achievement of Key Performance Indicators (KPI) as of December
31, 2025
• Laporan Jasa AUP terhadap Laporan Kegiatan Penerapan Prinsip Kehati-hatian (KPPK) Perseroan
Tahun Buku 31 Desember 2023
AUP Engagement Report on the Implementation of the Company’s Prudential Principles (KPPK)
Activities for the Fiscal Year ended December 31, 2023
Periode Penugasan 2025
Assignment Period
Nomor STTD STTD.AP-40/PM.021/2024 tanggal 2 April 2024
Number STTD STTD.AP-40/PM.021/2024 dated April 2, 2024
109
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01
Biro Administrasi Efek
Share Registrar
02
PT Datindo Entrycom
Nama Jl Hayam Wuruk No.28 Kebon Kelapa, Gambir, Jakarta 10120
Name +62 21 3508077
03 www.datindo.com
• Administrasi saham pasar sekunder
Administration of share ownership on the secondary market
04
Jasa • Pelaksanaan RUPS Tahunan dan Luar BIasa
Services Annual and Extraordinary GMS holding
05 • Pengelolaan Pencatatan Saham pada Proses PMHMETD
Management of Registration in Rights Issue Process
Periode Penugasan Oktober 2017-sekarang
06 Assignment Period October 2017-present
Notaris
Notary
Shanti Indah Lestari, S.H., M.Kn.
Nama
Jl. Mahakam F 34/7 Pondok Indah, Kutabumi, Pasar Kemis, Tangerang 15560
Name
+62 81808391586
Jasa Notaris RUPS Tahunan, RUPS Luar Biasa, dan proses PMHMETD, dan peningkatan modal berupa
Jasa tanah/aset non-tunai ke dalam perusahaan (inbreng).
Services Notary Services for Annual GMS, Extraordinary GMS, and Rights Issue Process, Land In-Kind Capital
Contribution.
Periode Penugasan
2025
Assignment Period
Profil Perusahaan - Company Profile
Nomor STTD STTD.N-95/PJ-1/PM-02/2023 tanggal 12 April 2023 atas nama Shanti Indah Lestari, SH., M.Kn.
Number STTD STTD.N-95/PJ-1/PM-02/2023 dated April 12, 2023, issued by Shanti Indah Lestari, SH., M.Kn.
Firma Hukum
Law Firm
Nama
TnP Law Firm
Name
• Jasa Firma Hukum dalam RUPS Luar Biasa
Law Firm Services for Extraordinary GMS
Jasa
Services
• Jasa Firma Hukum dalam PMHMETD.
Law Firm Services for Rights Issue Process
Periode Penugasan
2025
Assignment Period
Nomor STTD STTD.KH-454/PM.223/2022 tanggal 9 Maret 2022 atas nama Ken Prasadtyo
Number STTD STTD.KH-454/PM.223/2022 dated March 9, 2022, issued by Ken Prasadtyo
110
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111 PT Garuda Maintenance Facility Aero Asia Tbk Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Page 112
01
Kerja Sama Dengan Mitra Lain
02
Cooperation with Other Partners
03
04
GMF terus menjalin kerja sama dengan sejumlah mitra GMF continues to partner with various parties to
untuk memperkuat bisnis dari berbagai sisi, terutama strengthen its business from multiple aspects,
05 Supply Chain Management, Sales & Marketing , particularly in Supply Chain Management, Sales &
Perbankan dan Sumber Daya Manusia (SDM). GMF juga Marketing, Banking, and Human Resources. GMF also
menjalin kerja sama lainnya melalui pembentukan Joint engages in other forms of collaboration through Joint
06 Operation untuk memperluas pasar dan meningkatkan Operations in order to expand market reach and increase
pendapatan. revenue.
Adapun bentuk kerja sama yang telah dilakukan GMF The forms of cooperation undertaken by GMF with its
dengan mitra lain sepanjang tahun 2025 adalah sebagai partners throughout 2025 are as follows:
berikut:
Mitra Domestik: Domestic Partners:
1. PT Garuda Indonesia (Persero) Tbk 1. PT Garuda Indonesia (Persero) Tbk
2. PT Citilink Indonesia 2. PT Citilink Indonesia
3. PT Pelita Air Service 3. PT Pelita Air Service
4. Kementerian Pertahanan Republik Indonesia 4. Kementerian Pertahanan Republik Indonesia
5. PT Kilang Pertamina Internasional 5. PT Kilang Pertamina Internasional
6. PT Pertamina Power Indonesia 6. PT Pertamina Power Indonesia
Profil Perusahaan - Company Profile
7. PT Pelayanan Listrik Nasional Batam 7. PT Pelayanan Listrik Nasional Batam
8. PT Turkish Aerospace Indonesia 8. PT Turkish Aerospace Indonesia
9. PT Telkom Satelit Indonesia 9. PT Telkom Satelit Indonesia
10. PT Astra Otoparts Tbk 10. PT Astra Otoparts Tbk
11. PT Grab Teknologi Indonesia 11. PT Grab Teknologi Indonesia
12. PT Bank Negara Indonesia (Persero) Tbk 12. PT Bank Negara Indonesia (Persero) Tbk
13. PT Kereta Api Indonesia (Persero) 13. PT Kereta Api Indonesia (Persero)
14. PT Bandarudara Internasional Jawa Barat (PERSERODA) 14. PT Bandarudara Internasional Jawa Barat (PERSERODA)
Mitra Internasional: International Partners:
1. Cebu Air, Inc. 1. Cebu Air, Inc.
2. Martinair Holland N.V. 2. Martinair Holland N.V.
3. Korean Air Lines Co., Ltd. 3. Korean Air Lines Co., Ltd.
4. Lufthansa Technik AG 4. Lufthansa Technik AG
5. Texel Air Limited 5. Texel Air Limited
6. Etihad Airways 6. Etihad Airways
7. All Nippon Airways Co., Ltd 7. All Nippon Airways Co., Ltd
8. Qantas Airways Limited 8. Qantas Airways Limited
9. Virgin Australia International Airlines Pty Ltd 9. Virgin Australia International Airlines Pty Ltd
10. Egypt Air 10. Egypt Air
11. Air Niugini Limited, Icelandair EHF 11. Air Niugini Limited, Icelandair EHF
12. CA Fly Pro SRL 12. CA Fly Pro SRL
13. Sunlight Express Airways Corporation 13. Sunlight Express Airways Corporation
14. The Boeing Company 14. The Boeing Company
15. Segers Aero Corporation 15. Segers Aero Corporation
112
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PT Garuda Maintenance Facility Aero Asia Tbk
KERJA SAMA DENGAN INSTITUSI COOPERATION WITH LOCAL AND
DALAM NEGERI DAN LUAR NEGERI FOREIGN INSTITUTIONS
Kerja sama dengan institusi lokal dan asing mendukung Collaboration with local and international institutions
GMF untuk meningkatkan daya saing. Melalui kerja supports GMF in enhancing its competitiveness.
sama yang kuat, GMF mendapatkan sarana yang Through strong partnerships, GMF gains the means to
dibutuhkan untuk memperkuat kapabilitas operasional, strengthen its operational capabilities, improve service
meningkatkan kualitas layanan, serta memperluas akses quality, and expand access to new markets and business
terhadap pasar dan peluang bisnis baru. opportunities.
GMF terlibat dalam berbagai bentuk kerja sama, GMF engages in various forms of cooperation,
termasuk pembinaan hubungan dengan kedutaan besar including building relationships with embassies and
dan institusi perdagangan asing. GMF juga berkolaborasi foreign trade institutions. GMF also collaborates with
dengan instansi pemerintah, seperti Kementerian government agencies, such as the Ministry of Industry,
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Perindustrian, untuk mendukung pengembangan to support the development of the national industry and
industri nasional dan peningkatan kapasitas usaha. Di enhance business capacity. In terms of human capital
sisi pengembangan sumber daya manusia, Perseroan development, the Company consistently establishes
juga secara konsisten membangun kerja sama dengan partnerships with leading universities in Indonesia.
universitas-universitas terkemuka di dalam negeri.
Adapun kerja sama yang terus berlangsung dengan mitra The ongoing collaborations with other partners
lain sepanjang tahun 2025 adalah sebagai berikut throughout 2025 are as follows:
1. Kementerian Perhubungan Direktorat Jendral 1. Ministry of Transportation, Directorate General of
Perhubungan Udara KUPBU Kelas I Civil Aviation, Class I KUPBU
2. Universitas Brawijaya 2. Brawijaya University
3. Direktorat Keamanan Siber dan Sandi Teknologi 3. The Directorate of Cyber Security and Cryptography
Informasi dan Komunikasi, Media, dan Transportasi for Information and Communication Technology,
Badan Siber dan Sandi Negara Media, and Transportation, under Badan Siber dan
Sandi Negara
4. Tim Penelitian Pengabdian Kepada Masyarakat dan 4. The Research, Community Service, and Innovation
Inovasi Fakultas Teknik Mesin dan Dirgantara Insitut Team, Faculty of
Teknologi Bandung
5. Badan Perencanaan Pembangunan Nasional 5. Mechanical and Aerospace Engineering, Institut
Teknologi Bandung
6. Ikatan Ahli Fasilitas Produksi Migas Indonesia 6. National Development Planning Agency
7. Asosiasi Ahli Fasilitas Produksi Minyak dan Gas 7. Indonesian Association of Oil and Gas Production
Indonesia Perhimpunan Pengujian Non-Destruktif Facility Experts Indonesian Society for Non-Destruct
Indonesia
113
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01
Informasi Situs Web GMF
02
GMF Website
03
04
05
06
Profil Perusahaan - Company Profile
GMF telah memenuhi ketentuan umum atas informasi GMF has fulfilled the general requirements on Issuers’ or
yang diwajibkan oleh regulator sebagaimana yang Public Companies’ website as stated in OJK Regulation
tertuang dalam Peraturan OJK No. 8/POJK.04/2015 No. 8/POJK.04/2015.
tentang Situs Web Emiten atau Perusahaan Publik.
GMF memiliki situs web resmi www.gmf-aeroasia.co.id GMF has an official website at www.gmf-aeroasia.co.id
yang tersedia dalam Bahasa Indonesia dan Bahasa in Indonesian and English. The GMF website displays
Inggris. Situs web GMF menampilkan informasi Perseroan Company information accessible by the stakeholders
yang dapat diakses oleh pemangku kepentingan maupun and the general public.
masyarakat umum.
Informasi Website GMF
No.
Information GMF Website
Informasi Perseroan
1.
Company Information
Informasi Bagi Pemodal atau Investor
2.
Information for Investors
Informasi Tata Kelola Perusahaan
3.
Information on Corporate Governance
Informasi Tanggjung Jawab Sosial Perusahaan
4.
Information on Corporate Social Responsibility
114
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PT Garuda Maintenance Facility Aero Asia Tbk
Informasi Menu Website GMF
Website Menu of GMF
Informasi Perusahaan Corporate Information
• Visi - Misi • Vision - Mission
• Sejarah Singkat GMF • History & Short Brief of GMF
• Dewan Komisaris & Direksi • BOC & BOD
• Pelanggan Kami • Our Customers
• Penghargaan & Pencapaian • Awards & Achievements
• Sertifikat • Certificate
• CSR • CSR
• Pendekatan Kemanusiaan & Keramahan Indonesia • Human Touch & Indonesian Hospitality
Layanan Kami Our Services
• Commercial Aircraft MRO • Commercial Aircraft MRO
• GMF Defense • GMF Defense
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
• Power Services • Power Services
• AOG Support • AOG Support
• Kunjungi Fasilitas Kami • Explore Our Facility
Fasilitas Facilities
• Sekilas Hanggar • Hanggar Overview
• Fasilitas Lain • Other Facilities
Hubungan Investor Investor Relations
• Laporan Tahunan • Annual Reports
• Laporan Keberlanjutan • Sustainability Reports
• Laporan RUPS • GMF Report
• Laporan Keuangan • Financial Report
• Harga Saham • Stock Price
• Keuntungan Berinvestasi di GMF • Why You Should Invest in GMF
• Laporan Bisnis Bulanan • Monthly Business Update
Anak Perusahaan Subsidiary
GDPS GDPS
Ruang Berita News Room
• Siaran Pers • Press Release
• SBU Deferense Update • SBU Deferense Update
• Kegiatan & Konferensi • Event & Conference
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Analisis dan Pembahasan Manajement - Management Analysis and Discussion
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PT Garuda Maintenance Facility Aero Asia Tbk Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Management
Analysis and
Discussion
Page 118
01
Tinjauan Perekonomian dan Industri
02
Industrial and Economic Review
03
04
Dihadapkan pada dinamika ekonomi global yang diwarnai Amid global economic dynamics marked by rising
oleh meningkatnya kebijakan proteksionisme dan protectionist policies and the imposition of high tariffs
05 penerapan tarif tinggi yang memicu tensi perdagangan that have heightened international trade tensions,
internasional, Indonesia tetap mampu menunjukkan Indonesia has continued to demonstrate resilient
kinerja yang resilien. performance.
06
Kementerian Keuangan mencatat bahwa sepanjang The Ministry of Finance recorded that throughout 2025,
tahun 2025 Indonesia berhasil membukukan surplus Indonesia succeeded in maintaining a trade balance
neraca perdagangan sebesar USD46 juta. Pencapaian surplus of USD46 million. This achievement reflects
ini mencerminkan daya tahan sektor perdagangan the resilience of the national trade sector amid global
nasional di tengah tekanan global, yang tidak terlepas pressures, supported by sustained demand from several
dari tetap terjaganya permintaan dari sejumlah mitra key trading partners. Based on data from the Statistics
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
dagang utama. Berdasarkan data Badan Pusat Statistik Indonesia (BPS), a number of Indonesia’s major trading
(BPS), beberapa negara mitra utama Indonesia mencatat partners recorded relatively strong economic growth
pertumbuhan ekonomi yang relatif kuat dan bahkan and even showed strengthening trends in Q4-2025,
cenderung menguat pada kuartal IV-2025, antara lain including Singapore at 5.7%, Malaysia at 5.7%, Vietnam
Singapura sebesar 5,7%, Malaysia 5,7%, Vietnam 8,5%, at 8.5%, and South Korea at 1.5%. These conditions
dan Korea Selatan 1,5%. Kondisi tersebut turut menopang supported Indonesia’s export performance, particularly
kinerja ekspor Indonesia, khususnya pada komoditas in key commodities, thereby maintaining a positive trade
unggulan, sehingga menjaga keseimbangan neraca balance.
perdagangan tetap positif.
Dari sisi domestik, perekonomian Indonesia juga From the domestic side, Indonesia’s economy also
menunjukkan fundamental yang solid, didukung demonstrated solid fundamentals, supported by
oleh kuatnya aktivitas konsumsi masyarakat dan strong consumption activity and increased economic
meningkatnya transaksi ekonomi. Data BPS dan Bank transactions. Data from BPS and Bank Indonesia (BI)
Indonesia (BI) menunjukkan bahwa konsumsi per kapita show that per capita consumption in the food, beverage,
pada kelompok jasa makanan, minuman, dan akomodasi and accommodation services category grew significantly
tumbuh signifikan sebesar 10,66% secara tahunan (YoY), by 10.66% year-on-year (YoY), reflecting increased
mencerminkan meningkatnya mobilitas dan aktivitas mobility and activity in the service sector. Meanwhile,
sektor jasa. Sementara itu, konsumsi pada kelompok consumption in other goods and services also grew
barang dan jasa lainnya juga mengalami pertumbuhan by 6.11% (YoY), indicating sustained purchasing power
sebesar 6,11% (YoY), yang mengindikasikan daya beli among consumers.
masyarakat yang tetap terjaga.
Di sisi stabilitas harga, tingkat inflasi tahunan pada In terms of price stability, the annual inflation rate in
Desember 2025 tercatat sebesar 2,92%, yang masih December 2025 was recorded at 2.92%, remaining
berada dalam kisaran target nasional sebesar 1,5%- within the national target range of 1.5%-3.5%. This
3,5%. Kondisi inflasi yang terkendali ini menjadi indikator controlled inflation level serves as an important indicator
penting terjaganya stabilitas makroekonomi, sekaligus of maintained macroeconomic stability, while also
memberikan ruang bagi dunia usaha untuk terus providing a conducive environment for businesses to
berkembang dengan tingkat kepastian yang lebih baik. grow with greater certainty.
Industri penerbangan global menunjukkan tren The global aviation industry has shown a positive
pemulihan dan pertumbuhan yang positif pascapandemi, recovery and growth trend in the post-pandemic period,
yang semakin didorong oleh ekspansi pasar di kawasan increasingly driven by market expansion in Asia and
Asia dan Timur Tengah. Berdasarkan data Global Fleet the Middle East. According to the Global Fleet and
and MRO Market Forecast 2025 oleh Oliver Wyman, MRO Market Forecast 2025 by Oliver Wyman, the
jumlah armada pesawat global pada awal 2025 mencapai global aircraft fleet at the beginning of 2025 reached
sekitar 29.000 unit dan diproyeksikan meningkat sekitar approximately 29,000 units and is projected to grow by
32% menjadi ±38.300 unit pada tahun 2035, dengan around 32% to approximately 38,300 units by 2035, with
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PT Garuda Maintenance Facility Aero Asia Tbk
tingkat pertumbuhan tahunan gabungan (CAGR) sebesar a compound annual growth rate (CAGR) of 2.8%. This
2,8%. Pertumbuhan ini mencerminkan meningkatnya growth reflects rising demand for air travel, particularly
permintaan perjalanan udara, khususnya di negara- in developing countries.
negara berkembang.
Selain itu, komposisi armada juga menunjukkan In addition, the composition of the fleet is also shifting,
pergeseran, di mana pesawat jenis narrow-body with narrow-body aircraft projected to become
diproyeksikan semakin mendominasi hingga mencapai increasingly dominant, reaching 68% by 2035 from
68% pada tahun 2035 dari sekitar 62% saat ini, around 62% currently, in line with airlines’ operational
seiring dengan tren efisiensi operasional maskapai. efficiency trends. The growing share of fleets in China,
Pertumbuhan pangsa armada di wilayah Tiongkok, the Middle East, and India also indicates the emergence
Timur Tengah, dan India juga menjadi indikator penting of new growth centers in the global aviation industry.
meningkatnya pusat pertumbuhan baru dalam industri
penerbangan global.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Sejalan dengan perkembangan tersebut, industri In line with these developments, the global Maintenance,
Maintenance, Repair, and Overhaul (MRO) global juga Repair, and Overhaul (MRO) industry is also showing
menunjukkan prospek yang semakin positif. Berdasarkan increasingly positive prospects. Based on the same
sumber yang sama, nilai pasar MRO global diperkirakan source, the global MRO market is expected to grow by
tumbuh sekitar 15%, dari USD104 miliar pada tahun 2024 around 15%, from USD104 billion in 2024 to USD120
menjadi USD120 miliar pada tahun 2025. Pertumbuhan billion in 2025. This growth is driven by the increasing
ini didorong oleh meningkatnya jumlah armada yang number of operating aircraft, greater maintenance
beroperasi, kebutuhan perawatan pesawat yang lebih needs, and the aging of fleets in several regions.
intensif, serta bertambahnya usia armada di beberapa
kawasan.
Asia sendiri menjadi salah satu dari tiga kawasan dengan Asia is among the top three regions with the largest MRO
nilai pasar MRO terbesar, dengan nilai mencapai sekitar market value, reaching approximately USD16 billion in
USD16 miliar pada tahun 2025 atau setara dengan 14% 2025, or around 14% of the global market. This highlights
dari total pasar global. Hal ini menunjukkan bahwa Asia’s strategic role in the global aviation supply chain.
kawasan Asia memiliki peran strategis dalam rantai
pasok industri aviasi global.
Bagi Indonesia, kondisi ini menghadirkan peluang For Indonesia, these conditions present significant
yang signifikan untuk mengembangkan industri MRO opportunities to develop its domestic MRO industry.
domestik. Dengan posisi geografis yang strategis, With its strategic geographic position, increasing
pertumbuhan lalu lintas udara yang terus meningkat, air traffic growth, and government support for
serta dukungan kebijakan pemerintah dalam penguatan strengthening the aviation industry, Indonesia has the
industri aviasi, Indonesia berpotensi menjadi salah potential to become one of the MRO hubs in the region.
satu pusat MRO di kawasan. Optimalisasi peluang ini Optimizing this opportunity requires enhancing technical
memerlukan peningkatan kapabilitas teknis, investasi capabilities, investing in infrastructure and technology,
dalam infrastruktur dan teknologi, serta penguatan and strengthening human capital to compete at both
kualitas sumber daya manusia agar mampu bersaing regional and global levels.
di tingkat regional maupun global.
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01
Kebijakan Strategis 2025
02
Strategic Policy in 2025
03
04
Sesuai dengan yang tercantum dalam Rencana Kerja dan In accordance with the Company’s Work Plan and
Anggaran Perusahaan (RKAP) Tahun 2025, serta sejalan Budget (RKAP) for 2025, and in line with an aviation
05 dengan tren industri penerbangan yang dipenuhi peluang industry landscape characterized by both opportunities
dan tantangan, Perseroan secara konsisten menjalankan and challenges, the Company consistently implements
berbagai inisiatif strategis yang difokuskan pada various strategic initiatives focused on strengthening
06 penguatan kinerja keuangan dan dukungan terhadap financial performance and supporting operational
keandalan operasional. reliability.
Inisiatif-inisiatif tersebut diarahkan untuk mendorong These initiatives are designed to encourage the
Perseroan menjalankan bisnis menciptakan pertumbuhan Company to conduct its business in a manner that
usaha yang sehat dan berkelanjutan yang tidak hanya fosters robust and sustainable growth, not only oriented
berorientasi pada pencapaian keuntungan jangka toward the achievement of short-term profitability, but
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
pendek, tetapi juga memastikan keberlangsungan also ensuring business continuity and the creation of
usaha dan penciptaan nilai jangka panjang bagi seluruh long-term value for all stakeholders. The work programs
pemangku kepentingan. Program kerja yang ditetapkan established for 2025 are as follows:
pada tahun 2025 adalah sebagai berikut:
1. Transformasi Operasional 1. Operational Transformation
Beberapa langkah yang dilakukan untuk Steps taken to enhance the Company’s operational
meningkatkan performa operasional difokuskan performance were focused on Quality, Cost &
pada aspek Quality, Cost & Delivery (QCD) serta Delivery (QCD) aspects, as well as the strengthening
penguatan pegawai dan manajemen rantai pasok: of people and supply chain management:
a. Peningkatan operational excellence melalui a. Enhancing operational excellence through Turn
program peningkatan Turn Around Time (TAT), Around Time (TAT) improvement programs,
peningkatan profitabilitas pekerjaan, penguatan increasing job profitability, strengthening
manajemen supply chain, serta pengembangan supply chain management, and developing
kompetensi dan produktivitas SDM. Selain itu, employee competency and productivity. In
dilakukan peningkatan pengelolaan fasilitas, tools addition, improvements are carried out in
& equipment, lingkungan kerja, serta penerapan facility management, tools & equipment, working
continuous improvement. environment, as well as the implementation of
continuous improvement initiatives.
b. Pelaksanaan program reaktivasi pesawat dari b. Implementation of aircraft reactivation programs
Group Affiliation, baik Garuda Indonesia maupun from Group Affiliates, namely Garuda Indonesia
Citilink, dengan memberikan layanan yang and Citilink, by delivering optimal services to
optimal guna memastikan penyelesaian program ensure completion of the programs in line with
sesuai target yang ditetapkan. the established targets.
2. Optimalisasi Arus Kas 2. Cash Flow Optimization
Sebagai upaya pengelolaan keuangan, program As part of the Company’s financial management
optimalisasi arus kas terus dilaksanakan dan efforts, cash flow optimization programs continue to
melanjutkan program di tahun sebelumnya. be implemented, building upon initiatives undertaken
in the previous year.
Dalam pengelolaan arus kas, optimalisasi dilakukan In managing cash flow, optimization is carried out
melalui percepatan penagihan piutang ( aging through the acceleration of receivables collection
receivables), negosiasi credit limit dan payment (aging receivables), negotiation of credit limits and
term kepada vendor, serta percepatan proses payment terms with vendors, and acceleration of
billing dan invoicing. Selain itu, pengelolaan arus billing and invoicing processes. In addition, cash
kas dilakukan secara disiplin untuk mendukung flow is managed in a disciplined manner to support
kebutuhan operasional dan pembiayaan investasi operational requirements and investment financing
yang mendukung pertumbuhan usaha di masa that support future business growth.
depan.
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3. Perbaikan Ekuitas 3. Equity Improvement
Pada 2025, Perseroan melaksanakan perbaikan In 2025, the Company under takes equity
ekuitas melalui Peningkatan Modal melalui Penyertaan improvement through a Capital Increase by way
Modal Non-Tunai. Proses ini mencakup inbreng lahan of Non-Cash Capital Contribution. This process
dari PT Angkasa Pura Indonesia, dan aset inbreng includes the inbreng of land from PT Angkasa Pura
berupa lahan untuk operasional Perseroan. Adapun Indonesia, whereby the contributed asset consists
proses ini dilakukan menggunakan skema right issue of the Company’s operational land. The process is
atau Hak Memesan Efek Terlebih Dahulu (HMETD). carried out through a rights issue scheme or Pre-
4. Pengembangan Teknologi emptive Rights (HMETD).
Penerapan dan adaptasi teknologi menjadi salah satu 4. Technology Advancement
fokus utama dalam mendukung keberlangsungan The adoption and adaptation of technology
operasional Perseroan. Strategi ini mencakup constitute one of the key priorities in supporting
peningkatan keamanan siber untuk melindungi data the Company’s operational sustainability. This
dan sistem operasional, serta pengembangan sistem strategy includes enhancing cybersecurity to
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
dan digitalisasi proses kerja guna meningkatkan protect data and operational systems, as well as
efektivitas dan daya saing Perseroan di tengah developing systems and digitalizing work processes
perkembangan teknologi industri aviasi. to improve effectiveness and competitiveness amid
5. Pertumbuhan Bisnis yang Menguntungkan advancements in aviation industry technology.
Sebagai upaya mencapai pertumbuhan yang 5. Profitable Business Growth
menguntungkan dan berkelanjutan, Perseroan terus As part of its efforts to achieve profitable and
mengembangkan bisnis Commercial Aviation dengan sustainable growth, the Company continues to
memperkuat dukungan terhadap Group Affiliates develop its Commercial Aviation business by
(GA) sebagai captive market, sekaligus mendorong strengthening support for Group Affiliates (GA)
peningkatan kontribusi pendapatan dari Non-Group as a captive market, while also driving increased
Affiliates (NGA). Perseroan mengadopsi pendekatan revenue contribution from Non-Group Affiliates
yang seimbang antara GA dan NGA dengan target (NGA). The Company adopts a balanced approach
komposisi pendapatan yang proporsional, guna between GA and NGA, targeting a proportional
mendiversifikasi sumber pendapatan, menyeimbangkan revenue composition to diversify revenue sources,
risiko, dan memastikan keberlanjutan jangka panjang. balance risks, and ensure long-term sustainability.
Selain itu, Perseroan juga terus mengakselerasi In addition, the Company continues to accelerate
pertumbuhan pada segmen Government & Industrial growth in the Government & Industrial Solutions
Solutions melalui optimalisasi aktivitas maintenance, segment through the optimization of maintenance
pengembangan kapabilitas dan kapasitas, serta activities, enhancement of capabilities and capacity,
pencarian sumber pendapatan baru. as well as the exploration of new revenue streams.
Peningkatan kinerja dalam beberapa tahun terakhir The improvement in performance over the past
menjadi fondasi bagi Perseroan untuk melakukan few years has provided a strong foundation for the
ekspansi bisnis, memperluas jangkauan pasar, Company to pursue business expansion, broaden
dan mengembangkan kapasitas dan kapabilitas market reach, and develop new capacities and
baru guna memasuki segmen maupun pasar baru. capabilities to enter new segments and markets.
Ekspansi dilakukan secara organik maupun melalui Expansion is carried out both organically and
strategic partnership di tingkat domestik dan through strategic partnerships at the domestic
internasional, termasuk dalam bentuk Joint Venture, and international levels, including Joint Ventures,
Joint Operation, serta kerja sama strategis lainnya. Joint Operations, and other strategic collaborations.
Melalui langkah ini, GMF memperkuat posisinya di Through these initiatives, GMF strengthens its
pasar global sekaligus membuka akses terhadap position in the global market while opening access
pelanggan baru dan peluang pertumbuhan yang to new customers and broader growth opportunities.
lebih luas.
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01
Aspek Pemasaran
02
Marketing Aspect
03
04
PANGSA PASAR MARKET SHARE
05 GMF melayani konsumen bisnis menggunakan GMF serves business consumers with a business-to-
pendekatan business to business (B2B) dan membagi business (B2B) approach, dividing its market share
pangsa pasarnya ke dalam beberapa kategori yaitu grup into several categories of affiliate group (GA) and non-
06 afiliasi (GA) dan non-grup afiliasi (NGA), serta pasar affiliate group (NGA), as well as global and domestic
global dan domestik. markets.
GMF terus memperkuat kehadirannya di pasar dengan GMF continues to strengthen its market presence by
memanfaatkan jaringan domestik yang luas serta leveraging its extensive domestic network and strategic
posisinya yang strategis di Indonesia. Sebagai penyedia position in Indonesia. As a leading MRO service provider,
layanan MRO terkemuka, GMF melayani dua segmen GMF serves two main market segments: (1) the domestic
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
pasar utama: (1) pasar domestik, yang terdiri dari market, consisting of Indonesian airlines and other
maskapai penerbangan Indonesia dan perusahaan lain companies requiring MRO services within the country,
yang membutuhkan layanan MRO di dalam negeri, serta and (2) the global market, which includes international
(2) pasar global, yang mencakup klien internasional yang clients conducting business activities in Indonesia.
memiliki aktivitas usaha di wilayah Indonesia.
Dalam upaya memperluas pangsa pasar, GMF To expand its market share, GMF implements various
menjalankan berbagai inisiatif pemasaran yang marketing initiatives tailored to each segment. For the
disesuaikan dengan masing-masing segmen. Khusus domestic market, GMF optimizes its advantage through
pasar domestik, GMF mengoptimalkan keunggulannya its extensive Outstation Line Maintenance network,
melalui jaringan Outstation Line Maintenance yang which is present at nearly all airports across Indonesia.
tersebar di hampir seluruh bandara di Indonesia, This ensures reliable and efficient services for airline
memastikan layanan yang andal dan efisien bagi partners, making it a key competitive edge in attracting
mitra maskapai. Jangkauan yang luas ini menjadi nilai new clients and securing long-term contracts.
tambah yang signifikan dalam menarik klien baru dan
mengamankan kontrak jangka panjang.
Meskipun GMF tidak memiliki jaringan operasional Although GMF does not have operational networks
di luar negeri, strategi pemasaran tetap difokuskan abroad, its marketing strategy remains focused on
untuk menjangkau klien internasional yang beroperasi reaching international clients operating in Indonesia.
di Indonesia. GMF secara aktif mempromosikan GMF actively promotes its capabilities through direct
kapabilitasnya melalui pendekatan langsung kepada customer engagement, building strategic partnerships,
pelanggan, membangun kemitraan strategis, serta and participating in various aviation industry exhibitions
berpartisipasi dalam berbagai pameran industri and global business forums. Through these efforts, GMF
penerbangan dan forum bisnis tingkat global. Dengan can still tap into the international market and attract
cara ini, GMF tetap mampu menjangkau pasar foreign airlines and aviation companies seeking MRO
internasional dan menarik maskapai asing serta services in Indonesia.
perusahaan penerbangan yang membutuhkan layanan
MRO di Indonesia.
Khusus untuk pangsa pasar GA, Perseroan melakukan For GA, the Company is transacting with related parties
transaksi dengan pihak-pihak berelasi dari Group Garuda from Garuda Indonesia Group as defined in PSAK 224.
Indonesia sebagaimana didefinisikan dalam PSAK 224.
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PT Garuda Maintenance Facility Aero Asia Tbk
Pangsa Pasar Group Afiliasi dan Non-Group Afiliasi
Market Share by Group Affiliation and Non-Group Affiliation
2025 2024
Uraian Jumlah Komposisi Jumlah Komposisi
Description Total Composition Total Composition
(USD) % (USD) %
GA 357,372,307 72.65% 317,741,156 75.43%
NGA 134,510,487 27.35% 103,482,030 24.57%
Segmen pasar GA mencakup Garuda Indonesia Group GA's market segment includes the Garuda Indonesia
dan Perseroan berperan untuk mendukung operasional Group, and the Company's role is to support the Group's
Group sehingga dapat memberikan pelayanan yang operations to provide superior service and added value
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
unggul dan nilai tambah kepada para pelanggannya. to its customers.
Pasar NGA merupakan segmen pasar di luar Garuda The NGA market refers to a market segment outside
Indonesia Group dari sektor BUMN, swasta, maupun luar the Garuda Indonesia Group, vary from SOEs, private
negeri. Hingga akhir tahun 2025, klien di segmen NGA companies, and foreign customers. By the end of 2025,
adalah maskapai kargo internasional, lessor, perusahaan clients in the NGA segment covered international cargo
pembangkit listrik, dan beberapa maskapai internasional airlines, lessors, power generation companies, and
lainnya. several other international airlines.
Pendapatan dari segmen GA masih mendominasi total Revenue from the GA segment still dominates the
pendapatan Perseroan pada tahun 2025 yaitu sebesar Company's total revenue in 2025 at 72.65%. This portion
72.65%. Porsi pendapatan ini mengalami penurunan of revenue has decreased compared to the previous
dibandingkan tahun sebelumnya 75.43%. Pelanggan year at 75.43%. NGA customers alone accounted for
NGA sendiri menyumbang 27.35% dari total pendapatan 27.35% of the Company's total revenue in 2025. Until
Perseroan pada tahun 2025. Hingga akhir tahun 2025, the end of 2025, the Company's customers in the NGA
pelanggan-pelanggan Perseroan di segmen NGA adalah segment are international airlines, international cargo
maskapai internasional, maskapai kargo internasional, airlines, lessors, power generation companies, railway
lessor, perusahaan pembangkit listrik, perusahaan kereta companies, and several other companies.
api, dan beberapa perusahaan lainnya.
Perseroan juga memiliki pangsa pasar berdasarkan The Company also has market shares based on global
pangsa pasar global dan domestik. Pangsa pasar global and domestic market shares. The Company's global
yang dimiliki Perseroan mencakup negara-negara di market share includes countries in Southeast Asia,
wilayah Asia Tenggara, Asia Timur, Asia Selatan, Timur East Asia, South Asia, Middle East, Europe, Oceania,
Tengah, Eropa, Oceania, Afrika. GMF saat ini memiliki Africa. GMF currently has 65 domestic representative
65 kantor perwakilan domestik yang tersebar di seluruh offices spread across all major airports in the country
bandara besar di tanah air dari Sabang sampai Merauke. from Sabang to Merauke.
Pangsa Pasar Global
Global Market Share
2025 2024
Uraian Jumlah Komposisi Komposisi
Description Total
Total Composition Composition
(MUSD)
(MUSD) % %
Jumlah Pendapatan Industri
MRO dari Pasar Global
119,700 100% 110,692 100.0%
Total MRO Industry Revenues
from Global Markets
Pendapatan Kompetitor dari
Pasar Global
119,234 99.61% 110,288 99.6%
Competitor Income from the
Global Market
Pendapatan GMF
492 0,41% 421 0,38%
GMF Revenue
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01
Pangsa Pasar Domestik
02 Domestic Market Share
2025 2024
Uraian Jumlah Komposisi Komposisi
03 Description Total
Total Composition Composition
(MUSD)
(MUSD) % %
04 Jumlah Pendapatan Industri MRO
dari Pasar Domestik
1,774 100% 1,768 100.00%
Total MRO Industry Revenues
from Domestic Markets
05 Pendapatan Kompetitor dari
Pasar Domestik
1,309 80.12% 1,365 77.2%
Competitor Income from the
Domestic Market
06
Pendapatan GMF
405 22.83% 364 20.59%
Revenue GMF
STRATEGI PEMASARAN MARKETING STRATEGIES
GMF menjalankan strategi pemasaran yang berfokus GMF implements a marketing strategy focused on the
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
pada pasar GA dengan tetap berfokus pada strategi GA market while continuing to emphasize diversification
diversifikasi untuk menjaga keberlangsungan usaha strategies to ensure business continuity and enhance
dan meningkatkan ketahanan bisnis di tengah dinamika business resilience amid the evolving dynamics of
industri penerbangan yang terus berkembang. Strategi the aviation industry. Such expansive diversification
diversifikasi yang ekspansif tersebut mencakup strategies include the development and offering of
pengembangan dan penawaran layanan Maintenance, Maintenance, Repair, and Overhaul (MRO) services that
Repair, and Overhaul (MRO) yang membutuhkan require high-quality technical capabilities, international
kapabilitas teknis berkualitas tinggi, sertifikasi certifications, and competitive operational excellence.
internasional, serta keunggulan operasional yang In 2025, GMF’s marketing strategy was focused on
kompetitif. Pada tahun 2025, strategi pemasaran GMF capability development of B737 Max, B787, landing
berfokus pada pengembangan kapabilitas B737 Max, gear, aero structure.
B787, landing gear, aero structure.
POSISI GMF DI PASAR MRO GMF POSITION IN MRO MARKET
GMF memiliki kehadiran yang kuat di pasar domestik GMF has maintained a strong presence in the domestic
dengan pangsa pasar di atas 20% selama dua tahun market, with a market share of over 20% over the
terakhir. Hal ini menunjukkan kemampuan GMF past two years. This reflects GMF’s ability to maintain
dalam menjaga kepercayaan pelanggan sekaligus customer trust while optimizing profitable market
mengoptimalkan peluang pasar yang menguntungkan. opportunities. Accordingly, GMF continues to be a
Dengan demikian, GMF tetap menjadi menjadi pemain leading local player in the national MRO industry,
utama lokal di industri MRO nasional yang konsisten consistently demonstrating leadership in maintenance
memimpin dalam hal kualitas maintenance, serta inovasi quality, as well as in technological innovation and human
teknologi dan sumber daya manusia. capital development.
Kehadiran GMF di pasar global masih terbatas, GMF’s presence in the global market remains limited,
sejalan dengan strategi Manajemen yang berfokus in line with Management’s strategy to prioritize
pada penguatan pasar domestik dan menjadi pilihan strengthening the domestic market and positioning
utama bagi maskapai internasional yang beroperasi di the Company as the preferred choice for international
Indonesia. airlines operating in Indonesia.
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PT Garuda Maintenance Facility Aero Asia Tbk
Tinjauan Operasi Per Segmen Usaha
Operational Review by Business Segment
Penyusunan laporan keuangan Perseroan dilakukan The Company adopted PSAK 108 (2015 Adaptation) on
berdasarkan PSAK 108 (Penyesuaian 2015) tentang Operating Segment in preparing the financial statements.
Segmen Operasi. Perseroan melaporkan segmen- The Company reports segments based on types of
segmen berdasarkan jenis jasa yang diberikan yaitu services, maintenance and repair services for airframe,
pemeliharaan dan perbaikan pesawat airframe, engine engine and component, aircraft and line maintenance
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
dan component , jasa pemeliharaan dan perbaikan repair and technical ground handling services, and other
pesawat line maintenance dan technical ground operations from subsidiaries. The Company does not
handling, serta operasi lain-lain yang didapatkan dari report performance based on geographical area.
kegiatan entitas anak. Perseroan tidak melaporkan
informasi terkait kinerja berdasarkan daerah geografis.
Berikut disampaikan struktur pendapatan Perseroan yang The following is the information on revenue structure
menggambarkan skala bisnis dan kontribusi masing- that describes the Company’s business scale and
masing segmen terhadap keseluruhan pendapatan GMF contribution of each segment against the entire revenues
pada tahun 2025. of GMF in 2025.
Jumlah dan Kontribusi Segmen Primer Terhadap Pendapatan GMF
Number and Contribution of Primary Segments to GMF Revenues
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Segmen Jumlah Kontribusi Jumlah Kontribusi Nominal Persentase
Segment Total Contribution Total Contribution Nominal Percentage
(USD) (%) (USD) (%) (USD) (%)
(1) (2) (3) (4) (4 = 3-1) (5 = 4/3)
Reparasi dan
Overhaul
390,033,515 79,3% 314,331,256 74,6% 75,702,259 24.08%
Reparations &
Overhaul
Perawatan
77,923,819 15,8% 84,801,965 20,1% -6,878,146 -8.11%
Maintenance
Operasi lain-lain
23,925,460 4,9% 22,089,965 5,3% 1,835,495 8.31%
Other Operations
Jumlah
Pendapatan 491,882,794 100% 421,223,186 100% 70,659,608 16.77%
Total Revenues
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01
Komposisi Pendapatan Segmen
02 Revenue Composition by Segment
4,90% 5,3%
03 15,8%
20,1%
04 74,6%
79,30%
2025 2024
05
06
Reparasi dan overhaul Perawatan Operasi lain-lain
Reparations & Overhaul Maintenance Other Operations
Komposisi pendapatan terbesar masih didominasi oleh The largest revenue composition is still dominated
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
jasa reparasi dan overhaul sebesar 79% dengan besaran by repair and overhaul services, accounting for 79%,
yang relatif sama dengan tahun sebelumnya, yaitu di with a proportion relatively similar to the previous
atas 75%. Porsi pendapatan jasa reparasi dan overhaul year, remaining above 75%. The dominance of repair
masih mendominasi karena sesuai dengan core business and overhaul service revenue aligns with GMF's core
GMF yang dipengaruhi oleh jumlah pekerjaan reaktivasi business, which is influenced by the number of aircraft
pesawat dari Garuda Group seiring dengan peningkatan reactivation jobs from the Garuda Group in line with the
aktivitas penerbangan. increase in flight activity.
Seiring dengan fokus pada core business, komposisi In line with the focus on the core business, the revenue
pendapatan dari segmen perawatan dan operasi lain- composition from the maintenance and other operations
lain secara total memiliki besaran komposisi yang relatif segments remains relatively the same as the previous
sama dengan tahun sebelumnya, yaitu di bawah 20%. year, staying below 20% in total.
SEGMEN REPARASI DAN OVERHAUL REPARATION AND OVERHAUL
Tiga Jenis Aktivitas Operasional
Three Types of Operational Activities
Airframe Engine Component
Airframe Maintenance Airframe Maintenance
Perseroan memiliki 3 hangar untuk melakukan sejumlah The Company has 3 hangars to perform several activities
aktivitas bisnis di Airframe Maintenance dengan at Airframe Maintenance with a production capacity that
kapasitas produksi untuk menampung 5 pesawat can accommodate 5 wide-body aircraft and 15 small-
berbadan lebar dan 15 pesawat berbadan kecil secara body aircraft simultaneously. There is a special line for
bersamaan. Terdapat 1 line khusus untuk pengecatan painting aircraft and workshops.
pesawat udara dan workshop.
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PT Garuda Maintenance Facility Aero Asia Tbk
GMF memiliki teknisi berpengalaman dan terampil untuk memberikan solusi Airframe Maintenance
yang efektif dan efisien sebagai berikut:
GMF technicians are very experienced and excellent at what they do to provide the following
Airframe Maintenance solution effectively and efficiently:
• Heavy check rutin | routine heavy check;
Jenis Pelayanan
• Modifikasi besar | major modification;
Types of Services
• Pengecatan eksterior pesawat hingga finishing dekoratif | aircraft exterior painting and
decorative finishing;
• Renovasi kabin | Cabin refurbishment;
• Perbaikan struktur pesawat | large structure repairs;
• Perawatan dan overhaul pesawat | aircraft maintenance and overhaul.
GMF mampu menangani berbagai jenis pesawat yang telah mendapatkan sertifikasi dari Direktorat
Kelaikudaraan dan Pengoperasian Pesawat Udara (DKUPPU), Federal Aviation Administration
(FAA), European Aviation Safety Agency (EASA), dan otoritas penerbangan negara lain seperti:
GMF is also capable of handling many types of aircrafts as follows with certifications from Directorate
Ser t ifikasi Pelayanan
of Airworthiness and Aircraft Operation (DKUPPU), Federal Aviation Administration (FAA), European
Pesawat
Aviation Safety Agency (EASA), and the aviation authorities of other countries:
Certification of Aircraft
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
• A320s/A320NEO;
Services
• A330s /A330NEO;
• B737CL /B737NG;
• B747s;
• B777, CRJ1000, ATR72.
Jumlah Event Maintenance
Total Maintenance Events
Dalam Event
In Event
2025 2024
Market
Segment Achievement YoY
Target Achievement (%) Achievement
(Nominal) 2024-2025
GA 132 120 90% 135 -20%
NGA 111 160 69% 135 -18%
Total 243 280 86% 270 -10%
Jika dibandingkan dengan kinerja pada tahun Compared to the performance of the previous year, the
sebelumnya, load pekerjaan dari grup afiliasi (GA) workload from the affiliate group (GA) decreased by
menurun sebesar -20% dan non-grup afiliasi (NGA) -20%, while the non-affiliate group (NGA) experienced
mengalami peningkatan sebesar -18%. Kondisi ini terjadi an increase of -18%. This condition occurred due to a
karena meningkatkan jumlah pekerjaan dengan skala higher number of large scale projects with turnaround
besar yang memiliki turnaround time (TAT) lebih dari times (TAT) exceeding 40 days. As a result, workshop
40 hari, sehingga jumlah event yang dapat diselesaikan capacity was largely occupied by longer duration jobs,
dalam periode tersebut menjadi lebih sedikit. Akibatnya, leading to a lower number of events completed within
meskipun nilai pekerjaan per proyek cenderung lebih the period. Consequently, although the value per
besar, total jumlah event mengalami penurunan project tended to be higher, the total number of events
dibandingkan tahun sebelumnya decreased compared to the previous year.
Engine Workshop Engine Workshop
GMF memiliki fasilitas Engine Workshop, Engine and GMF owns various facilities of Engine Workshop, Engine
APU Test Cell, dan Engine Services untuk melakukan and APU Test Cell, and Engine Services to maintain the
perawatan mesin pesawat dan Auxilliary Power Unit aircraft engine and Auxilliary Power Unit (APU). GMF
(APU). GMF juga mampu melakukan perawatan mesin is also capable to perform maintenance on CFM56-5
CFM56-5 untuk pesawat seri A320 dan mesin PW100 engine for A320 series aircraft and PW100 engine for
untuk pesawat seri ATR. the ATR series aircraft.
Beberapa jenis pesawat yang ditangani GMF adalah: Other types of aircraft that GMF can handle are as follows:
• Mesin CFM56-7; • CFM56-7 engine type;
• APU GTCP85 yang terpasang di pesawat seri B737- • GTCP85 APU type installed in B737-300/400/500
300/400/500; series aircraft;
• Mesin CFM56-5; • CFM56-5 engine type;
• APU GTCP131-9B yang terpasang di pesawat seri • GTCP131-9B APU installed in B737NG series aircraft;
B737NG;
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01
• APU GTCP131-9A yang terpasang di pesawat seri • GTCP131-9A APU installed in A320 series aircraft;
02 A320;
• APU GTCP331-350 untuk pesawat seri A330. • GTCP331-350 APU for A330 series aircraft.
03 Jumlah Event Workshop
Total Workshop Events
Dalam Event
In Event
04
2025 2024
Market
Segment Achievement YoY
05 (Nominal)
Target Achievement (%) Achievement
2024-2025
GA 37 24 154% 26 42%
06 NGA 17 15 113% 17 0%
Total 54 39 138% 43 42%
Jika dibandingkan dengan kinerja pada tahun Compared to the performance of the previous year, the
sebelumnya, load pekerjaan dari GA meningkat sebesar workload from the GA increased by 42%, while the NGA
42% dan NGA relatif stabil atau sama dengan tahun remained relatively stable compared to the previous
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
sebelumnya. Kondisi ini terjadi karena meningkatkan year. This condition occurred due to the increase in the
jumlah proyek reaktivasi untuk GA group pada tahun reactivation projects for the GA group in 2025, which
2025 yang mendorong peningkatan workload secara significantly drove the workload growth.
signifikan
Component Services ENGINE WORKSHOP
Segmen operasi Component Services yang dimiliki The Component Services of GMF has obtained
GMF telah memperoleh sertifikasi dari DKUPPU, FAA, certifications from DKUPPU, FAA, EASA, and AS 9100.
EASA, dan AS 9100. Segmen ini memiliki sejumlah This segment has several workshop facilities that are
fasilitas workshop penting untuk melakukan perawatan important for the maintenance of various series of aircraft
komponen pesawat berbagai seri. Workshop dan component. The workshop and laboratory of GMF have
laboratorium GMF juga telah dilengkapi dengan berbagai all been equipped with advanced testing technology to
peralatan testing berteknologi tinggi untuk menjamin guarantee the quality of work. The Company also offers
kualitas pekerjaan. Perseroan juga telah menawarkan additional services so that customers are able to book
pelayanan tambahan kepada pelanggan untuk menjaga for certain types of material through component pooling.
ketersediaan pasokan material melalui component
pooling.
Sertifikasi Pelayanan Kapabilitas Repair &
Workshop Pesawat Overhaul Peralatan Testing
Workshop Aircraft Services Repair & Overhaul Testing Equipment
Certification Capabilities
• ATEC (Automatic Test
Equipment Complex)
• B737
• Avionics • IRIS (Integrated Radio
• B747 • Airplane instruments
• Electro Mechanical and Instrument System)
• A320 • Electronic controls
Oxygen • INS (Inertial Navigation
• A330 • Radar and navigation
• Wheel Brake & Landing Gear System)
• B777 • Flight data recorders and gyros
• Calibration and Non • IDG (Integrated Drive
• CRJ1000 • Wheel Brake & Landing Gear
Destructive Test (NDT) Generator)
• ATR72
• Universal Te s t i n g
Equipments
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PT Garuda Maintenance Facility Aero Asia Tbk
Jumlah Event Services
Total Services Events
Dalam Event
In Event
2025 2024
Market
Segment Achievement YoY
Target Achievement (%) Achievement
(Nominal) 2024-2025
GA 39,071 31,317 104.7% 35,921 8.8%
NGA 2.626 2.924 89% 2,969 -11.5%
Total 41.697 40.241 103% 38,890 7.2%
Jika dibandingkan dengan kinerja pada tahun Compared to the performance of the previous year,
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
sebelumnya, load pekerjaan dari GA meningkat sebesar the workload from the GA increased by 8.8%, while the
8.8% dan NGA mengalami penurunan sebesar 11.5%. NGA experienced an decrease of 11.5%. This condition
Kondisi ini terjadi karena meningkatnya utilisasi pesawat occurred due to higher aircraft utilization within the
group afiliasi yang mendorong kebutuhan layanan group affiliation, which led to greater demand for
maintenance. maintenance services.
Kinerja Keuangan dan Profitabilitas Financial Performance And Profitability
Kinerja Keuangan Segmen Reparasi dan Overhaul
Reparations and Overhaul Financial Performance
Dalam USD
In USD
2025 2024
Achievement YoY
Target Achievement (%) Achievement
(Nominal) 2024-2025
Pendapatan
390,033,515 251,027,196 155,38% 314,331,256 19,41%
Revenues
(Rugi)/Laba
46,196,953 20,615,942 224.08% 17,666,924 61,76%
(Loss)/Profit
Aset Tetap
468,596,711 138,935,518 337.28% 146,578,794 68,72%
Fixed Assets
Penyusutan
18,855,079 17,100,826 110.26% 18,170,164 3,63%
Depreciation
Pendapatan dari segmen Repair & Overhaul pada The Repair and Overhaul segment gained a total revenue
tahun 2025 tercatat USD390 juta atau meningkat of USD390 million in 2025 which was 20% higher
20% dibandingkan tahun sebelumnya. Pencapaian ini than the previous year. The achievement is 155% of
155% dari target tahun 2025. Peningkatan terutama the 2025 target. The increase was primarily driven by
disebabkan oleh aktivitas reaktivasi atas pesawat reactivation by aircraft Groups event for Engine and
Groups yaitu pada area perawatan Engine dan juga Airframe maintenance.
Airframe.
Segmen Repair & Overhaul mencatatkan laba usaha The Repair & Overhaul segment had a gain of USD46.20
sebesar USD46.20 juta, meningkat 61.76% dari million, 61.76% higher than in the previous year. The
laba usaha pada tahun sebelumnya. Pencapaian ini achievement is 224.08% of the 2025 target. The increase
224.08% dari target tahun 2025. Peningkatan terutama was primarily driven by revenue this year higher than
disebabkan oleh tingginya pendapatan pada periode previous year 2024.
saat ini dibandingkan dengan pendapatan pada 2024.
Penyusutan meningkat sebesar 3.63% dibandingkan The depreciation increased 3.63% compared to the
tahun sebelumnya karena peningkatan masa pakai aset. previous year due to an increase in asset useful life.
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01
Rencana Pengembangan Development Plan
02 Reparasi & Overhaul tetap menjadi penyumbang Most of GMF’s revenues still came from the Reparation
p e n d a p a t a n te r b e s a r b a g i G M F. Pe r s e ro a n & Overhaul. This segment is still going to be the main
memandang bahwa segmen ini akan tetap menjadi foothold and therefore the Company needs a special
03 tumpuan utama sehingga diperlukan strategi khusus strategy to improve its capacity and revenue.
untuk mengembangkan kapasitas bisnis dan kinerja
pendapatannya.
04
Menghadapi tahun 2026, Perseroan berfokus pada Going through 2026, the Company has prepared a
melanjutkan keberlanjutan transformasi operasional plan to focus on continuing the sustainability of its
guna meningkatkan kinerja dan daya saing. Hal ini operational transformation to enhance performance and
05 mencakup kesiapan dalam penyerapan reaktivasi GA competitiveness. This includes readiness to absorb the
grup usaha, menjaga keberlanjutan perbaikan TAT dan reactivation of the GA group’s operations, maintaining
produktivitas, serta optimalisasi pengelolaan inventory. improvements in TAT and productivity, as well as
06 optimizing inventory management.
Perseroan juga terus memperkuat kualitas sumber The Company also continues to strengthen the quality of
daya manusia melalui pengembangan kompetensi, its human resources through competency development,
peningkatan kepemimpinan, serta penguatan struktur leadership enhancement, and the reinforcement of an
organisasi yang adaptif. adaptive organizational structure.
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Di sisi keuangan, Perseroan menjalankan program On the financial side, the Company implements ongoing
efisiensi secara berkelanjutan, penataan struktur efficiency programs, restructures its financial framework,
keuangan, serta pengelolaan arus kas yang prudent and manages cash flow prudently to support business
untuk mendukung stabilitas usaha. stability.
Dalam aspek teknologi, Perseroan meningkatkan In terms of technology, the Company enhances its
kapabilitas melalui penguatan keamanan siber serta capabilities by strengthening cybersecurity and
persiapan implementasi sistem ERP dan MRO guna preparing for the implementation of ERP and MRO
mendukung integrasi proses bisnis. systems to support the integration of business
processes.
Sejalan dengan itu, Perseroan mendorong pertumbuhan In line with this, the Company drives sustainable
usaha yang berkelanjutan melalui ekspansi strategis, business growth through strategic expansion, including
termasuk pengembangan fasilitas hanggar di pasar the development of hangar facilities in both domestic
domestik maupun internasional and international markets.
SEGMEN PERAWATAN MAINTENANCE
GMF memberikan jasa Line Maintenance untuk GMF provides Line Maintenance services for domestic
penerbangan domestik dan internasional melalui 69 and international flights through 69 line stations that the
line station di seluruh Indonesia, terutama di Bandar Company owns all over Indonesia, especially in Soekarno
Udara Soekarno Hatta, Cengkareng, Banten. GMF Hatta Airport, Cengkareng, Banten. GMF also serves in
juga melayani sejumlah area di seluruh dunia termasuk a number of areas abroad including Jeddah, Medinah,
Jeddah, Medinah, Kuala Lumpur, Singapura, dan Kuala Lumpur, Singapore, and Melbourne.
Melbourne.
Sertifikasi Pelayanan Fasilitas MCC (Maintenance Control
Jenis Perawatan Pesawat Pesawat Center)
Types of Aircraft Services Specifications of Aircraft MCC (Maintenance Control Center)
Services Facilities
• Pre-Flight Check • B737
• Transit Check • B747
Memantau operasional perawatan pesawat udara
• Daily Check • B777
guna mengurangi perawatan yang tidak terjadwal
• A Check (perawatan sampai dengan 600 jam • B787
dan keterlambatan teknis.
terbang | maintenance up to 600 flight hours) • A320
Monitor the operation of aircraft maintenance to
• Transit semalam dan situasi darurat AOG • A330
reduce unscheduled maintenance and technical
(Pesawat di Darat atau Aircraft on Ground) | • A350
delay.
Overnight transit and emergency AOG (Aircraft • CRJ1000
on Ground) • ATR72
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PT Garuda Maintenance Facility Aero Asia Tbk
Jumlah Event Services
Total Services Events
Dalam Event
In Event
2025 2024
Market
Segment Achievement YoY
Target Achievement (%) Achievement
(Nominal) 2024-2025
GA 219,148 226,000 96% 199,533 9.8%
NGA 31,673 27,881 113% 24,882 27%
Total 250,821 253,881 98% 224,415 11.7%
Secara keseluruhan, kinerja segmen bisnis ini mengalami Overall, the performance of this business segment
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
peningkatan sebesar 11.7% dibandingkan tahun increased by 11.7% compared to the previous year which
sebelumnya yang lebih dipengaruhi oleh kenaikan event was more influenced by the increase in total event from
NGA. NGA.
Kinerja Keuangan Dan Profitabilitas Financial Performance and Profitability
Kinerja Keuangan Segmen Perawatan
Maintenance Financial Performance
Dalam USD
In USD
2025 2024
Achievement YoY
Target Achievement (%) Achievement
(Nominal) 2024-2025
Pendapatan
77,923,819 90,202,723 86.38% 84,801,965 -8,83%
Revenues
(Rugi)/Laba
14,086,648 6,510,297 216.37% 24,040,770 -70,66%
(Loss)/Profit
Aset Tetap 1.836.200
2,835,419 64.75% 2,101,273 -14,44%
Fixed Assets
Penyusutan
381.145 2,288,553 16.65% 439,921 -15,42%
Depreciation
Pendapatan dari segmen Perawatan pada tahun 2025 In 2025, the Maintenance segment generated total
tercatat USD77 juta atau turun 8.83% dibandingkan revenue of USD77 million and when compared to the
tahun sebelumnya. Pencapaian ini 86.38% dari target previous year was 8.83% lower. The 2025 revenue was
tahun 2025. Penurunan terutama disebabkan karena 86.38% of the target. The decrease in revenue occurred
menurunnya pendapatan baik dari GA maupun NGA. due to the decrease in revenue from both GA and NGA.
Segmen ini mencatatkan penurunan laba usaha menjadi This segment recorded lower operating gain to become
USD14.09 juta dibandingkan tahun sebelumnya. USD14.09 million compared to the previous year. The
Pencapaian ini 216.37% dari target tahun 2025. Hal ini 2025 revenue was 216.37% of the target. This was
dipengaruhi oleh kenaikan pendapatan seiring dengan affected by an increase in the revenue due to the
pulihnya industri penerbangan. recovery of the aviation industry.
Rencana Pengembangan Development Plan
Pada tahun 2026, rencana yang telah dipersiapkan In 2026, the Company has planned to focus on
Perseroan akan berfokus pada upaya transformasi advancing its ongoing transformation efforts to build
berkelanjutan guna mempersiapkan fondasi bisnis a more adaptive and competitive foundation for long-
yang lebih adaptif dan berdaya saing jangka panjang, term growth, under the theme Transforming for the
dengan mengusung tema Transforming for the Future. Future. This transformation represents a continuation
Transformasi ini merupakan kelanjutan dari penguatan of the fundamental strengthening initiatives carried out
fundamental yang telah dilakukan pada tahun-tahun in previous years, with a stronger emphasis on creating
sebelumnya, dengan penekanan pada penciptaan nilai sustainable value amid an increasingly dynamic industry
berkelanjutan di tengah dinamika industri. landscape.
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01
Adapun strategi utama yang akan dijalankan untuk The key strategies to support this theme include a more
02 mendukung tema tersebut meliputi Operational integrated Operational Transformation (QCD & People),
Transformation (QCD & People) yang lebih terintegrasi, sustainable cash flow optimization, strengthening
optimalisasi cash flow yang berkelanjutan, peningkatan the capital structure through equity improvement,
03 struktur permodalan melalui equity improvement, accelerating technology adoption and digitalization
akselerasi adopsi teknologi dan digitalisasi (technology (technology advancement), as well as developing a more
advancement), serta pengembangan portofolio bisnis innovative and profitable business portfolio (profitable
yang lebih inovatif dan menguntungkan (profitable and and future-ready business growth).
04
future-ready business growth).
SEGMEN OPERASI LAIN-LAIN OTHER OPERATION
05
Perseroan menjalankan segmen Operasi Lain-lain yang The Company has other segment called Other Operations
antara lain mencakup Manpower Supply serta Facility covering Manpower Supply and Facility Management
06 Management melalui anak usahanya yaitu PT Garuda which done by its subsidiary, PT Garuda Daya Pratama
Daya Pratama Sejahtera (selanjutnya disingkat “PT Sejahtera (refer to as “PT GDPS” or “GDPS”).
GDPS” atau “GDPS”).
Kinerja Keuangan Dan Profitabilitas Financial Performance and Profitability
Kinerja Keuangan Segmen Operasi Lain-Lain
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Other Segment Financial Performance
2025 2024
Achievement YoY
Target Achievement (%) Achievement
(Nominal) 2024-2025
Pendapatan
23,925,460 48,489,179 49.34% 22,089,965 7,67%
Revenues
(Rugi)/Laba
286,941 - 0 296,389 -3,29%
(Loss)/Profit
Aset Tetap
378,077 637,219 59,33% 413,754 -9,44%
Fixed Assets
Penyusutan
95,208 1,279,235 7,4% 84,684 11,05%
Depreciation
Pendapatan dari segmen Operasi Lain-lain pada The revenue from Other Operations in 2025 was USD23
tahun 2025 tercatat USD23 juta atau meningkat million and when compared to the previous year was
7.67% dibandingkan tahun sebelumnya. Pencapaian ini 7.67% higher. The 2025 revenue was 49.34% of the
49.34% dari target tahun 2025. Pertumbuhan terutama target. The growth was primarily driven by an increase
disebabkan oleh kenaikan kebutuhan industri akan in the industry’s demand for outsourcing services.
layanan jasa outsourcing.
Segmen ini mencatatkan penurunan laba usaha 3,29% This segment recorded lower operating gain of 3.29%
dibandingkan tahun sebelumnya. Penurunan laba pada compared to the previous year. The decline in profit
periode tersebut terutama disebabkan oleh peningkatan during the period was primarily driven by a significant
biaya operasional yang signifikan. increase in operating costs
Penyusutan meningkat sebesar 11.05% dibandingkan Depreciation increased by 11.05% compared to the
tahun sebelumnya dikarenakan penambahan aset tetap previous year due to the addition of fixed assets for
untuk peningkatan operasional. operational improvements.
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PT Garuda Maintenance Facility Aero Asia Tbk
Rencana Pengembangan Development Plan
Pada tahun 2026, rencana yang telah dipersiapkan In 2026, the Company has planned to focus on business
Perseroan akan berfokus pada penguatan bisnis melalui strengthening through the expansion of outsourcing
ekspansi layanan outsourcing dan solusi operasional services and integrated operational solutions,
terintegrasi, peningkatan kualitas sumber daya enhancement of human resource quality, as well as
manusia, serta percepatan transformasi digital untuk the acceleration of digital transformation to improve
meningkatkan efisiensi dan kualitas layanan. Selain itu, efficiency and service quality. In addition, the company
Perseroan juga akan memperluas pasar di luar ekosistem will also expand its market beyond the Garuda Indonesia
Garuda Indonesia Group guna mendorong pertumbuhan Group ecosystem to drive sustainable revenue growth
pendapatan yang berkelanjutan dan memperkuat daya and strengthen competitiveness in the industry.
saing di industri.
PENINGKATAN YANG MATERIAL MATERIALS INCREASE RELATED TO
DIKAITKAN DENGAN JUMLAH BARANG SALES VOLUME/NEW PRODUCTS
YANG DIJUAL/BARANG BARU
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Berdasarkan informasi kinerja per segmen operasi, dapat Based on information regarding the performance
disimpulkan bahwa terjadi peningkatan pendapatan of each business segment, it can be concluded that
dari banyaknya jasa yang diberikan Perseroan untuk there has been an increase in revenue from the various
seluruh segmen yang dilayaninya: GA, NGA, domestik, services provided by the Company across all segments it
dan internasional. Jasa MRO yang diberikan GMF untuk serves: GA, NGA, domestic, and international. The MRO
para kliennya merupakan jasa yang tercakup dalam services provided by GMF to its clients are included
setiap segmen operasi seperti penjelasan sebelumnya. in each operating segment, as previously explained.
Tidak terdapat layanan baru yang diberikan GMF pada There were no new services provided by GMF in 2025
tahun 2025 yang memiliki kontribusi material terhadap that would have a material contribution to the overall
pendapatan usaha secara keseluruhan. business revenue.
Secara garis besar segmen GA dan NGA mengalami Overall, both GA and NGA segment experienced an
peningkatan yaitu masing-masing sebesar 12% dan increase, namely by 12% and 30% respectively in
30% pada tahun 2025 dibandingkan tahun sebelumnya 2025 compared to the previous year, thereby driving
sehingga mendorong peningkatan pendapatan tahun the revenue to increase in 2025 and reach USD491.88
2025 mencapai USD491.88 juta. million.
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01
Tinjauan Keuangan
02
Financial Review
03
04
Analisa dan pembahasan kinerja keuangan pada Laporan Analysis and discussion of financial performance in
Terintegrasi ini mengacu pada Laporan Keuangan this Integrated Report refer to the Financial Statements
05 untuk tahun-tahun yang berakhir pada 31 Desember for the years ended on December 31, 2025, and
2025 dan 31 Desember 2024 yang telah diaudit oleh December 31, 2024, that have been audited by the
Kantor Akuntan Publik Purwanto Susanti dan Surja. Public Accounting Firm Purwanto Susanti adn Surja.
06 Pengungkapan laporan keuangan konsolidasian The presentation and disclosure of the Company’s
Perseroan disusun dan disajikan sesuai Standar consolidated financial statements were prepared and
Akuntansi Keuangan di Indonesia, yaitu Pernyataan presented in accordance with Indonesian Financial
Standar Akuntansi Keuangan (PSAK), yang diterbitkan Accounting Standards, the Statement of Financial
oleh Ikatan Akuntan Indonesia (IAI). Accounting Standards (PSAK), issued by the Indonesian
Institute of Accountants (IAI).
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
LAPORAN POSISI KEUANGAN CONSOLIDATED FINANCIAL POSITION
KONSOLIDASIAN
Dalam USD
In USD
Kenaikan (Penurunan)
Posisi Keuangan 2025 2024 Increase (Decrease)
Financial Position Nilai Nominal Persentase
Nominal Value Percentage
Aset
Assets
Aset Lancar
303,892,171 206,103,485 97,788,686 47.45%
Current Assets
Aset Tidak Lancar
509,087,950 218,526,718 290,561,232 132.96%
Non Current Assets
Jumlah Aset
812,980,121 424,630,203 388,349,918 91.46%
Total Assets
Liabilitas dan Ekuitas
Liability & Equity
Liabilitas Jangka Pendek
305,224,989 237,508,591 67,716,398 28,51%
Current Liabilities
Liabilitas Jangka Panjang
393,188,072 445,022,915 (51,834,843) -11.65%
Non-Current Liability
Jumlah Liabilitas
698,413,060 682,531,506 15,881,554 2.33%
Total Liabilities
Jumlah Ekuitas
114,567,060 (257,901,303) 372,468,363 144.42%
Total Equity
Jumlah Liabilitas dan Ekuitas
812,980,121 424,630,203 388,349,918 91.46%
Total Liability and Equity
Jumlah aset pada tahun 2025 tercatat sebesar USD813 Total assets in 2025 were recorded at USD813 million,
juta, naik 91.46% dibandingkan pencapaian tahun 2024, higher by 91.46% compared to the achievement in 2024,
yang utamanya terjadi karena adanya penambahan aset which mainly occurred due to the addition of fixed assets
tetap atas inbreng lahan oleh Angkasa Pura. for land donations by Angkasa pura.
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PT Garuda Maintenance Facility Aero Asia Tbk
Jumlah liabilitas pada tahun 2025 tercatat sebesar Total liabilities in 2025 were recorded at USD698 million,
USD698 juta, naik 2.33% dibandingkan pencapaian higher by 2.33% compared to the achievement in 2024,
tahun 2024, yang utamanya terjadi karena peningkatan which mainly occurred due to increased contractual
liabilitas kontrak atas project reaktivasi Garuda dan liabilities for the Garuda and Citilink reactivation project.
Citilink.
Ekuitas Perseroan pada tahun 2024 tercatat sebesar The Company's equity in 2024 was recorded at negative
USD115 juta, naik 144.42% dibandingkan pencapaian USD115 million, higher by 144.42% compared to the
tahun 2025, yang utamanya terjadi karena adanya achievement in 2025, which mainly occurred due to
penambahan modal melalui penyertaan aset tetap atas additional capital through the inclusion of fixed assets
inbreng lahan oleh Angkasa Pura. for land donations by Angkasa Pura.
ASET – ASET LANCAR Assets – Current Assets
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Dalam USD
In USD
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Nilai Nominal
Persentase
Nominal
Percentage
Value
Kas dan Setara Kas
40,955,739 12,623,481 28,332,258 224.44%
Cash and Cash Equivalents
Kas dan Setara Kas yang Dibatasi Penggunaannya
1,158,614 902,880 255,734 28.32%
Restricted Cash and Cash Equivalents
Investasi Jangka Pendek
144,367 133,203 11,164 8.38%
Short-Term Investment
Piutang Usaha
74,634,529 49,862,841 24,771,688 49.68%
Accounts Receivable
Aset Kontrak
66,357,559 41,420,649 25,216,910 60.88%
Contract Assets
Piutang Lain-Lain
1,051,396 1,718,233 (666,837) -38.81%
Other Receivables
Persediaan
76,147,275 61,415,306 14,731,969 23.99%
Inventory
Uang Muka dan Biaya Dibayar Dimuka
40,760,416 31,569,882 9,190,534 29.11%
Advances and Prepaid Expenses
Pajak Dibayar Dimuka
2,402,276 6,457,010 (4,054,734) -62.80%
Prepaid Taxes
Jumlah Aset Lancar
303,892,171 206,103,485 97,788,686 47.45%
Total Current Assets
Jumlah aset lancar pada tahun 2025 adalah sebesar The total current assets in 2025 amounted to USD303
USD303 juta, naik 47.45% dibandingkan pada million, which was 47.45% higher compared to the
tahun sebelumnya. Peningkatan ini terutama terjadi previous year’s achievement. This increase occurred
peningkatan aset kontrak karena proyek reaktivasi mainly due to an increase in contract assets due to the
pesawat Garuda dan Citilink. Garuda and Citilink aircraft reactivation projects.
Kas dan Setara Kas Cash and Cash Equivalents
Kas dan setara kas mencakup kas, kas di bank, dan The cash and cash equivalents consist of cash, cash in
deposito berjangka dengan jangka waktu jatuh tempo banks, and time deposits with maturities of three months
tiga bulan atau kurang. Jumlah kas dan setara kas or less. The amount of cash and cash equivalents in
tahun 2025 tercatat sebesar USD41 juta, naik 224.44% 2025 amounted to USD41 million, which was 224.44%
dibandingkan tahun sebelumnya. Peningkatan ini higher compared to the previous year. This increase
terutama terjadi karena adanya penerimaan pembayaran occurred mainly due to receipt of payment from Military/
dari customer Military/Goverment yang terjadi di akhir Goverment customers that occurred at the end of the
tahun. year.
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01
02 Kas dan Setara Kas yang Dibatasi Restricted Cash and Cash Equivalents
Penggunaannya
Kas dan setara kas yang dibatasi penggunaannya adalah Restricted cash and cash equivalents are the cash and
03 kas dan setara kas yang telah ditentukan penggunaannya cash equivalents that have been determined for a certain
atau yang tidak dapat digunakan secara bebas. Jumlah transaction or are unavailable to be used freely. The
kas dibatasi penggunaannya tahun 2025 adalah sebesar amount of restricted cash in 2025 was USD1 million,
USD1 juta, naik 28.32% dibandingkan tahun sebelumnya. which was 28.32% higher compared to the previous
04
Peningkatan ini terutama terjadi karena penempatan year. This increase occurred mainly due to placement
deposito. of time deposit.
05 Piutang Usaha Accounts Receivable
Piutang usaha merupakan jumlah yang terutang dari The accounts receivable came from the normal service
pelanggan atas jasa dalam kegiatan usaha normal. that the Company gave to the customers. The accounts
06 Jumlah piutang usaha tahun 2025 mencapai USD75 receivable in 2025 reached USD75 million, which was
juta, naik 49.68% dibandingkan tahun sebelumnya. 49.68% higher compared to the previous year. This
Peningkatan ini terutama terjadi karena peningkatan increase occurred mainly due to the increase in Garuda
hutang Garuda dan Citilink karena proyek reaktivasi. and Citilink’s debt due to the reactivation project.
Aset Kontrak Contract Assets
Aset kontrak dari pelanggan merupakan biaya jasa Contract assets from customers consist of aircraft
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
pemeliharaan dan perbaikan pesawat, dan jasa maintenance and repair, and other engineering services
engineering lainnya yang terjadi. Jumlah tagihan bruto that had happened. The gross receivables from
dari pelanggan tahun 2025 mencapai USD67 juta, naik customers in 2025 reached USD67 million, higher by
60.88% dibandingkan tahun sebelumnya. Peningkatan 60.88% compared to the previous year. This increase
ini terutama terjadi karena adanya proyek reaktivasi occurred mainly due to the garuda and Citilink aircraft
pesawat Garuda dan Citilink. reactivation project.
Persediaan Inventory
Persediaan adalah suku cadang yang dimiliki oleh Inventory is the spare parts that the Company owns
Perseroan untuk mendukung aktivitas pemeliharaan to support the maintenance and repair of aircraft, and
dan perbaikan pesawat, dan jasa engineering lainnya other engineering services to the customers. Inventories
kepada pelanggan. Persediaan dinyatakan berdasarkan are stated at cost or net realizable value, whichever
nilai yang paling rendah antara biaya perolehan atau nilai is lower. Costs are determined using the weighted
realisasi bersih. Biaya ditentukan berdasarkan metode average method. Net realizable value is the estimated
rata-rata tertimbang. Nilai realisasi bersih merupakan selling price of the inventory less the estimated costs
taksiran harga jual persediaan dikurangi taksiran biaya of completion and the costs required to sell.
penyelesaian dan biaya yang diperlukan untuk menjual.
Jumlah persediaan - bersih tahun 2025 mencapai USD76 The net inventory in 2025 reached USD76 million,
juta, naik 23.99% dibandingkan tahun sebelumnya. increased by 23.99% compared to the previous year.
Peningkatan ini terutama terjadi karena perusahaan This increase mainly occurred because the company
melakukan persiapan pemenuhan material atas project prepared material fulfillment for projects that will be
yang akan selesai di awal tahun 2026. completed in early 2026.
Uang Muka dan Biaya Dibayar Dimuka Advances and Prepaid Expenses
Uang muka dan biaya dibayar dimuka adalah uang dan Advances and prepaid expenses are paid in cash and
biaya yang sudah dibayarkan dengan manfaatnya yang costs of unearned benefits that will be enjoyed in the
akan dinikmati di waktu mendatang dalam jangka waktu future within a specified period. Advances and prepaid
yang sudah ditentukan. Uang muka dan biaya dibayar expenses include advances for purchases, advances
dimuka mencakup uang muka pembelian, uang muka for business trips, and other advances.
perjalanan dinas, dan uang muka lainnya.
Jumlah uang muka dan biaya dibayar di muka tahun 2025 The advances and prepaid expenses in 2025 reached
tercatat sebesar USD41 juta, naik 29.11% dibandingkan USD41 million, which were 29.11% higher compared
tahun sebelumnya. Peningkatan ini terutama terjadi to the previous year. This increase was mainly due
karena meningkatnya pembayaran dimuka pada vendor to increased upfront payments to vendors to fulfill
untuk pemenuhan material proyek reaktivasi pesawat material requirements for the Garuda and Citilink aircraft
Garuda dan Citilink. reactivation projects.
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PT Garuda Maintenance Facility Aero Asia Tbk
Pajak Dibayar Dimuka Prepaid Taxes
Pajak dibayar dimuka terdiri atas pajak pertambahan Prepaid taxes consist of value-added tax (VAT) and
nilai (PPN) dan pajak penghasilan badan. Jumlah pajak corporate income tax. In 2025, the prepaid tax reached
dibayar dimuka tahun 2025 mencapai USD2 juta, turun USD2 million, which was 62.80% lower compared the
62.80% dibandingkan tahun sebelumnya. Penurunan previous year. This decrease occurred mainly due to the
ini terutama terjadi karena pada tahun 2025 dilakukan adjustment of prepaid tax balances in 2025, following
penyesuaian saldo prepaid taxes atas telah diterimanya the receipt of the 2022 tax restitution in February 2026.
restitusi pajak tahun 2022 di bulan Februari 2026.
Aset – Aset Tidak Lancar Assets – Non-Current Assets
Dalam USD
In USD
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Kenaikan (Penurunan)
Uraian 2025 2024 Increase (Decrease)
Description Nilai Nominal Persentase
Nominal Value Percentage
Kas dan Setara Kas yang Dibatasi
Penggunaannya
788,974 0 788,974 0
Restricted Cash and Cash
Equivalents
Piutang Usaha Pihak Berelasi
3,535,077 14,651,879 (11,116.802) -75.87%
Trade Receivables Related Parties
Piutang Lain-lain Pihak Berelasi
795,283 953,040 (157,757) -16.55%
Other Receivables Related Parties
Uang Muka dan Beban Dibayar di
Muka 1,357,737 891,637 466,100 52.27%
Advances and Prepaid Expenses
Aset Tetap
470,810,988 149,093,821 321,717,167 215.78%
Fixed Assets
Aset Hak Guna
8,708,760 28,184,035 (19,475,275) -69.10%
Right-of-use Assets
Pajak Dibayar di Muka
18,901,152 15,330,889 3,570,263 23.29%
Prepaid Taxes
Aset Pajak Tangguhan
2,588,055 9,407,308 (6,819,253) -72.49%
Deferred Tax Assets
Aset Tidak Lancar Lain-lain
1,601,924 14,109 1,587,815 11,254%
Other Non-Current Assets
Total Aset Tidak Lancar
509,087,951 218,526,718 290,561,232 132.96%
Total Non-Current Assets
Kas dan Setara Kas yang Dibatasi Restricted Cash and Cash Equivalents
Penggunaannya
Jumlah akun ini mencapai USD788.97 juta dibandingkan The Company recorded USD788.97 million in this
catatan nihil pada tahun sebelumnya. account compared to none in the previous year.
Aset Tetap Fixed Assets
Aset tetap adalah bangunan dan prasarana yang dimiliki Fixed assets are buildings and infrastructure that are
Perseroan. Aset tetap ini digunakan untuk melakukan owned for the production or supply of goods and
aktivitas produksi atau penyediaan barang dan jasa. services, or for administrative purposes, which are
Demi tujuan administratif, aset tetap disajikan sebesar presented at fair value, minus depreciation, based on
nilai wajar, dikurangi penyusutan, berdasarkan penilaian an evaluation conducted by an external independent
yang dilakukan oleh penilai independen terdaftar di appraiser that has been registered with OJK. The
OJK. Penilaian atas aset dilakukan secara berkala untuk assets are evaluated periodically to ensure that the fair
memastikan bahwa nilai wajar aset yang direvaluasi tidak value of the revalued assets does not have material
berbeda secara material dengan jumlah tercatatnya. differentiation from the carrying amount.
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01
Jumlah aset tetap tahun 2025 mencapai USD471 juta, The fixed assets in 2025 reached USD471 million and
02 meningkat 215% dibandingkan tahun sebelumnya. it was 215% higher compared to the previous. This
Peningkatan ini terutama terjadi karena adanya increase occurred mainly due to the addition of fixed
penambahan aset tetap atas inbreng lahan oleh Angkasa assets for land donations by Angkasa Pura.
03 Pura.
Aset Hak Guna Right-of-use Assets
Perseroan mengakui aset hak guna dan liabilitas The Company recognized the right-of-use assets and
04
sewa sehubungan dengan sewa yang sebelumnya lease liabilities related to the lease which was previously
diklasifikasikan sebagai ‘sewa operasi’. Jumlah aset hak categorized as ‘operating lease’. The Company’s right-of-
guna pada tahun 2025 sebesar USD471 juta, menurun use assets in 2025 amounted to USD471 million, 69.10%
05 69,10% dibandingkan tahun sebelumnya. Penurunan ini lower compared to the previous year. This decrease was
terutama terjadi karena adanya koreksi nilai right of use mainly due to a correction in the value of the right of
atas lahan Angkasa Pura yang sebelumnya sewa menjadi use of Angkasa Pura land which was previously leased
06 milik Perseroan. and now belongs to the Company.
Aset Pajak Tangguhan Deferred Tax Assets
Aset pajak tangguhan adalah saldo yang timbul Deferred tax assets are balances arising from temporary
akibat perbedaan temporer antara aset dan liabilitas. differences between assets and liabilities on a tax basis
Perbedaan ini dapat terjadi akibat adanya perbedaan with the carrying values of assets and liabilities in the
antara nilai dasar pajak dengan nilai aset dan liabilitas consolidated financial statements.
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
yang tercatat dalam laporan keuangan konsolidasian.
Jumlah aset pajak tangguhan tahun 2025 sebesar Deferred tax assets in 2025 reached USD2.6 million,
USD2.6 juta, menurun 72.49% dibandingkan tahun which was 72.49% lower compared to the previous
sebelumnya. Penurunan ini terutama disebabkan oleh year. This decrease was primarily due to land inbreng
adanya inbreng lahan dari PT Angkasa Pura Indonesia (capital contribution in kind) from PT Angkasa Pura
kepada Perseroan, yang berdampak pada penurunan Indonesia to the Company, which resulted in a reduction
liabilitas sewa serta adanya penurunan jumlah akumulasi of lease liabilities. Furthermore, there was a decrease in
kerugian fiskal yang dapat dimanfaatkan di masa accumulated tax losses available for future use, following
yang akan datang dikarenakan terdapat pemanfaatan the utilization of such tax losses within the current year.
akumulasi kerugian fiskal pada tahun berjalan
Liabilitas – Liabilitas Jangka Pendek Liabilities – Current Liabilities
Dalam USD
In USD
Kenaikan (Penurunan)
Uraian 2024 Increase (Decrease)
2025
Description Nilai Nominal Persentase
Nominal Value Percentage
Pinjaman Jangka Pendek
- - - -%
Short-Term Loans
Utang Usaha
74,927,796 64,719,936 10,207,860 15.77%
Trade Payables
Utang Lain-Lain
3,639,086 4,220,301 (581,215) -13.77%
Other Payables
Utang Pajak Lain-Lain
7,294,864 9,743,940 (2,449,076) -25.13%
Taxes Payable
Akrual
59,172,328 51,081,455 8,090,873 15.84%
Accrual
Liabilitas Kontrak
132,357,285 77,107,585 55,249,699 71.65%
Contract Liabilities
Liabilitas Jangka Panjang yang Jatuh
Tempo dalam Waktu Satu Tahun
Current Liabilities of Long-Term Liabilities
Pinjaman Jangka Panjang
20,891,815 20,004,877 886,939 4.43%
Long-Term Loans
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PT Garuda Maintenance Facility Aero Asia Tbk
Dalam USD
In USD
Kenaikan (Penurunan)
Uraian 2024 Increase (Decrease)
2025
Description Nilai Nominal Persentase
Nominal Value Percentage
Liabilitas Imbalan Pasca Kerja
3,546,875 4,006,066 (459,191) -11.46%
Liabilities for Employees - Benefits
Liabilitas Sewa - Bagian Jangka Pendek
3,394,940 6,624,431 (3,229,491) -48.75%
Lease Liabilities - Current Maturities
Jumlah Liabilitas Jangka Pendek
305,224,989 237,508,591 67,716,397 28.51%
Total Short-Term Liabilities
Pinjaman Jangka Pendek Short-Term Loans
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Pinjaman jangka pendek adalah fasilitas pinjaman Short-term loans are loan facilities with less than one
dengan jangka waktu kurang dari satu tahun yang year period that the Company used. The Company did
digunakan Perseroan. Perseroan tidak mencatatkan not record any shor-term loans.
pinjaman jangka pendek.
Utang Usaha Trade Payables
Utang usaha adalah kewajiban membayar barang atau Trade payable is an obligation to pay for goods or
jasa yang telah diterima dalam kegiatan usaha normal services received from suppliers during the normal
dari pemasok. Jumlah utang usaha tahun 2025 mencapai course of business. The Company recorded USD74
USD74 juta, meningkat 15.77% dibandingkan tahun million of trade payables in 2025, increased by 15.77%
sebelumnya yang terutama terjadi karena peningkatan compared to the previous year mainly due to the
aktivitas bisnis Perseroan. increase in the Company's business activities.
Utang Lain-Lain Other Payables
Utang lain-lain adalah akun yang mencatat transaksi Other payables record transaction activities with related
dengan pihak berelasi berupa dana pelanggan, utang parties and it is comprised of customer funds, interest
bunga, dan dividen. Jumlah utang lain-lain tahun 2025 debt, and dividends. Total other payables in 2025
mencapai USD3 juta, menurun 13.77% dibandingkan reached USD3 million, decreased by 13.77% compared
tahun sebelumnya yang terutama terjadi karena karena to the previous year which was mainly due to payment
terjadi karena pembayaran atas manfaat pegawai. of employee benefits.
Utang Pajak Lain-Lain Other Taxes Payable
Utang pajak lain-lain merupakan pajak yang masih Other taxes payable are categorized as accrued tax
harus dibayar, termasuk di dalamnya kenaikan yang including the increase stated in the tax assessment or
tercantum dalam surat ketetapan pajak atau surat similar letter based on tax legislation. The amount of
sejenisnya berdasarkan peraturan perundang-undangan taxes payable in 2025 reached USD7 million, decreased
perpajakan. Jumlah utang pajak tahun 2025 mencapai by 25.13% compared to the previous year mainly due to
USD7 juta, menurun 25.13% dibandingkan tahun income tax payable for 2025.
sebelumnya yang terutama terjadi utang PPh 21 tahun
2025.
Akrual Accrual
Akrual GMF terdiri dari bonus dan tantiem, sewa, kurir The accrual expense consists of bonuses. Lease,
dan pengiriman, outsourcing, telepon, listrik dan air, courier and delivery, outsourcing, phone, electricity
suku cadang, garansi pemeliharaan, pelatihan, jasa and water, spare parts, maintenance warranty, training,
profesional, asuransi dan lain sebagainya. Jumlah akrual professional services, insurance, and others. The accrual
pada tahun 2025 mencapai USD59 juta, meningkat in 2025 amounted to USD59 million, decreased by
15.84% dibandingkan tahun sebelumnya yang terutama 15.84% compared to the previous year mainly due to
terjadi karena akrual atas emisi penerbitan saham. the settlement of accrued expenses related to share
issuance
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01
Liabilitas Kontrak Contract Liabilities
02 Liabilitas kontrak adalah imbalan yang dibayarkan oleh The liability of the contract is the payment from the
pelanggan lebih dari saldo kewajiban pelaksanaan yang customers for routine maintenance, with the amount
telah dipenuhi, yaitu atas pekerjaan perawatan rutin yang more than the required figure, since the collection refers
03 penagihannya mengacu kepada realisasi flight hours to the realization of flight hours based on Power by the
berdasarkan kontrak Power by the Hour (PBTH). Hour (PBTH).
Pada tahun 2025, liabilitas kontrak mencapai USD132 In 2025, the contract liabilities reached USD132 million,
04
juta, meningkat 71.65% dibandingkan tahun sebelumnya increased by 71.65% compared to the previous year
yang terutama terjadi karena adanya proyek reaktivasi mainly due to the Garuda and Citilink aircraft reactivation
pesawat Garuda dan Citilink. project.
05
Pinjaman Jangka Panjang Jatuh Tempo Current Maturities of Long-term Loans
dalam Satu Tahun
06 Pinjaman ini merupakan fasilitas pinjaman yang This is a loan with a maturity of over one year but will be
digunakan Perseroan dengan jangka waktu lebih dari due next year. In 2025, the Company recorded USD20
satu tahun, namun akan jatuh tempo pada satu tahun million of this loan, which was 4.43% higher compared to
ke depan. Pada tahun 2025, pinjaman ini mencapai the previous year adjusted to the loan payment schedule
USD20 juta, meningkat 4.43% dibandingkan tahun to creditors.
sebelumnya disesuaikan dengan jadwal pembayaran
pinjaman kepada kreditur.
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Liabilitas Imbalan Kerja Jatuh Tempo Current Maturities of Liabilities for
dalam Satu Tahun Employees Benefit
Liabilitas ini merupakan kewajiban Perseroan kepada The Company is obligated to pay post-employment
karyawan atas imbalan pasca-kerja berupa program benefits to employees in the form of a defined
iuran pasti dan manfaat pasti. Liabilitas ini juga mencakup contribution plan and defined benefit. The liability also
imbalan kerja jangka panjang lain untuk karyawan yang covers other long-term benefits for eligible employees.
memenuhi persyaratan program. Liabilitas yang masuk The liability categorized as short-term liability is the
ke dalam liabilitas jangka pendek merupakan kewajiban obligation for employees who are about to retire not
kepada pegawai yang akan memasuki masa pensiun more than a year after the reporting date.
maksimal satu tahun setelah tanggal pelaporan.
Pada tahun 2025, liabilitas ini mencapai USD3 juta, In 2025, the Company recorded a total of USD3 million
menurun 11.46% dibandingkan tahun sebelumnya in this liability, which was 11.46% lower compared to the
terutama karena sejalan dengan demografi pegawai previous year mainly due to increase that was in line
Perseroan saat ini. with the Company’s current employee demographics.
Liabilitas Sewa Jatuh Tempo dalam Satu Current Maturities of Lease Liabilities
Tahun
Pada saat penerapan PSAK 73, Perseroan mengakui aset During the implementation of PSAK 73, the Company
hak-guna dan liabilitas sewa sehubungan dengan sewa recognizes the rights-of-use assets and lease liabilities
yang sebelumnya diklasifikasikan sebagai 'sewa operasi' in accordance with the lease whch previously classified
berdasarkan prinsip-prinsip dalam PSAK 30, “Sewa". as ‘operating lease’ according to the principles of PSAK
Liabilitas sewa diukur pada nilai kini dari sisa pembayaran 30, “Lease”. Lease liability is measured based on present
sewa, yang didiskontokan dengan menggunakan suku value, discounted using the incremental interest rate of
bunga pinjaman inkremental Perseroan pada tanggal 1 the Company on January 1, 2020. In 2025, the Company
Januari 2020. Pada tahun 2025, Perseroan mencatat recorded USD3 million in this account.
nilai akun ini mencapai USD3 juta.
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PT Garuda Maintenance Facility Aero Asia Tbk
Liabilitas – Liabilitas Jangka Panjang Liabilities – Non-Current Liabilities
Dalam USD
In USD
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Nilai Nominal Persentase
Nominal Value Percentage
Liabilitas Jangka Panjang - Setelah Dikurangi Bagian yang Jatuh Tempo Dalam dalam Satu Tahun
Long-Term Liabilities - Net of Current Maturities
Utang Usaha Pihak Berelasi
2,110,480 2,635,490 (525,010) -19.92%
Trade Payables Related Parties
Utang Usaha Pihak Ketiga
5,129,262 8,743,176 (3,613,914) -41.33%
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Trade Payables Third Parties
Pinjaman Jangka Panjang
351,889,310 371,217,848 (19,328,538) -5.21%
Long-Term Loans
Liabilitas Imbalan Kerja
25,473,800 23,779,983 1,693,817 7.12%
Liabilities for Employee Benefits
Liabilitas Sewa
8,585,220 38,646,418 (30,061,198) -77.79%
Lease Liabilities
Jumlah Liabilitas Jangka Panjang
393,188,072 445,022,915 )51,834,843( -11.65%
Total Non-Current Liabilities
Utang Usaha Pihak Berelasi Trade Payables Related Parties
Sebagai usaha Perseroan dalam menjaga keberlangsungan As part of the Company’s efforts to maintain its
bisnis, Perseroan melakukan negosiasi terhadap sejumlah business, the Company has negotiated with suppliers
pemasok dengan skema merestrukturisasi utang jangka to restructure its short-term debt into long-term debt. In
pendek menjadi utang jangka panjang. Pada tahun 2025, 2025, there was a 19.92% decrease and reached USD2
terjadi penurunan sebesar 19.92% mencapai USD2 juta million mainly due to payments or offset that have been
terutama karena pembayaran atau offset yang telah made.
dilakukan.
Utang Usaha Pihak Ketiga
Sebagai usaha Perseroan dalam menjaga keberlangsungan Trade Payables Third Parties
bisnis, Perseroan melakukan negosiasi terhadap sejumlah As part of the Company’s efforts to maintain its
pemasok dengan skema merestrukturisasi utang jangka business, the Company has negotiated with suppliers
pendek menjadi utang jangka panjang. Pada tahun 2025, to restructure its short-term debt into long-term debt. In
terjadi penurunan sebesar 41.33% mencapai USD5 juta 2025, there was a 41.33% decrease and reached USD5
terutama karena pembayaran atau offset yang telah million mainly due to payments or offset that have been
dilakukan. made.
Pinjaman Jangka Panjang Long-Term Loans
Pinjaman ini merupakan fasilitas dengan jangka waktu The loan is a facility with more than one year term
lebih dari satu tahun setelah dikurangi dengan porsi after deducted from the portion that will be due next
pinjaman yang akan jatuh tempo dalam satu tahun ke year. There was a 5.21% decrease compared to the
depan. Terjadi penurunan 5.21% dibandingkan tahun previous year and reached USD351 million. The decrease
sebelumnya dan mencapai USD351 juta. Penurunan ini occurred due to the principal installment payments have
terjadi karena pembayaran angsuran pokok yang telah been made.
dilakukan.
Liabilitas Imbalan Kerja Liabilities for Employee Benefits
Liabilitas imbalan kerja yang dikategorikan sebagai The liabilities for employee benefits which are
liabilitas jangka panjang merupakan kewajiban categorized as long-term liabilities are the Company’s
Perseroan kepada pegawai yang akan pensiun di tahun- responsibility to employees who are about to retire in
tahun berikutnya. Pada tahun 2024, liabilitas imbalan the following years. In 2025, the Company recorded
kerja tercatat sebesar USD25 juta, meningkat 7.12% USD25 million in this liability, which was 7.12% higher
dibandingkan tahun sebelumnya yang terutama terjadi compared to the previous year mainly due to aligning
karena menyesuaikan dengan perhitungan kembali atas with the recalculation of liabilities for employee benefits.
kewajiban imbalan kerja.
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01
Liabilitas Sewa Lease Liabilities
02 Pada saat penerapan PSAK 73, Perseroan mengakui aset During the implementation of PSAK 73, the Company
hak-guna dan liabilitas sewa sehubungan dengan sewa recognizes the rights-of-use assets and lease liabilities in
yang sebelumnya diklasifikasikan sebagai 'sewa operasi' accordance with the lease which was previously classified
03 berdasarkan prinsip-prinsip dalam PSAK 30, “Sewa". as ‘operating lease’ according to the principles of PSAK 30,
Liabilitas sewa diukur pada nilai kini dari sisa pembayaran “Lease”. The lease liability is measured based on present
sewa, yang didiskontokan dengan menggunakan suku bunga value, discounted using the incremental interest rate of
pinjaman inkremental Perseroan pada tanggal 1 Januari 2020. the Company on January 1, 2020. In 2025, the Company
04
Pada tahun 2025, Perseroan mencatat nilai liabilitas sewa recorded USD8 million in this liability, which was 77.79%
sebesar USD8 juta, menurun 77.79% dibandingkan tahun lower compared to the previous year mainly due to inbreng
sebelumnya yang terutama terjadi karena transaksi inbreng transaction transferring ownership of a Hangar and the
05 atas kepemilikan Hangar dan bangunan Annex dari Garuda. Annex building from Garuda.
Ekuitas Equity
06
Dalam USD
In USD
Kenaikan (Penurunan)
Increase (Decrease)
Uraian 2025 2024
Description Persentase
Nilai Nominal
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Percentage
Nominal Value
EKUITAS/DEFISIENSI MODAL
EQUITY/(CAPITAL DEFICIENCY)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk
Equity Attributable to Owners of the Parent
Modal Saham
356,883,826 219,015,655 137,868,171 62.95%
Share Capital
Tambahan Modal disetor
288,567,252 62,417,236 226,150,016 362.32%
Additional Paid-In Capital
Uang Muka Atas Modal Saham
0 25,909,891 (25,909,891) -100%
Advance for Share Capital
Penghasilan Komprehensif Lain
)15,504,644( (15,900,891) 396,247 -2,49%
Other Comprehensive Income
Saldo Laba/(Amulasi Kerugian)
Retained Earnings/(Accumulated Loss)
Dicadangkan
7,492,540 7,492,540 0 0%
Appropriated
Belum Dicadangkan
)523,052,882( (557,002,037) 33,949,155 -6.09%
Unappropriated
Ekuitas yang Dapat Diatribusikan Kepada Pemilik
Entitas Induk 114,386,092 (258,067,606) 372,453,699 -144.32%
Equity Attributable to Owners of the Parent
Kepentingan Nonpengendali
180,968 166,303 14,665 8.82%
Non-Controlling Interest
Jumlah Ekuitas/(Defisiensi Modal)
114,567,061 )257,901,303( 372,468,364 -144.42%
Total Equity (Capital Deficiency)
Modal Saham dan Tambahan Modal Share and Additional Paid-In Capital
Disetor
Modal saham Perseroan mengalami perubahan pada The Company’s share capital was changed in 2025.
tahun 2025. Pada RUPS Luar Biasa tanggal 24 Oktober At the Extraordinary GMS held on October 24, 2025,
2025, pemegang saham telah menyetujui pelaksanaan shareholders approved the implementation of a
Rights Issue (PMHMETD) yang akan dilaksanakan Rights Issue (PMHMETD), which will be fully executed
sepenuhnya pada tanggal 27 Januari 2026. Dengan on January 27, 2026. Accordingly, in the Financial
demikian, pada Laporan Keuangan untuk tahun yang Statements for the year ended December 31, 2025,
berakhir pada 31 Desember 2025, pada Laporan Posisi this is reflected in the Statement of Financial Position
Keuangan bagian Ekuitas dengan dicatatkan pada under Equity, recorded as “Share Capital” and “Issued
“Modal Saham” dan “Modal Ditempatkan dan Disetor”. and Paid-up Capital.”
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PT Garuda Maintenance Facility Aero Asia Tbk
Rugi Komprehensif Lain Other Comprehensive Loss
Rugi komprehensif lain merupakan akumulasi Other comprehensive loss is an accumulation of other
penghasilan lain-lain di luar kegiatan operasional income outside the Company’s operational activities.
Perseroan. Penghasilan ini mencakup keuntungan The income consist of gain on revaluation of fixed
revaluasi aset tetap setelah dikurangi penyusutan, assets, revaluation of post-employment benefit liability,
pengukuran kembali liabilitas imbalan pasca kerja, exchange differences due to financial statement
selisih kurs karena penjabaran laporan keuangan, dan translation, and others.
sebagainya.
Pada tahun 2025, rugi komprehensif lain tercatat In 2025, the Company recorded USD15 million of other
sebesar USD15 juta, menurun 2.49% dibandingkan tahun comprehensive loss, which was 2.49% lower compared
sebelumnya yang terjadi terutama karena dampak atas to the previous year mainly due to which was mainly due
peningkatan keuntungan revaluasi aset tetap. to the impact of increased gains from the revaluation
of fixed assets.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Saldo Laba/(Defisit) Retained Earnings/(Deficit)
Saldo defisit adalah sebagian atau keseluruhan laba/ Retained earning is part of entire earning/(deficit) that is
(rugi) Perseroan yang tidak didistribusikan sebagai not distributed as dividend to shareholders. Part of this
dividen kepada pemegang saham. Sebagian saldo retained earning/(loss) is reserved as working capital
laba/(rugi) ini dicadangkan sebagai modal kerja untuk to purchase fixed assets or even allocated to settle
membeli aset tetap maupun dialokasikan untuk melunasi debts. The retained earning/(deficit) consist of reserved
kewajiban. Saldo laba/(rugi) terdiri dari saldo laba retained earnings and unreserved retained earnings.
dicadangkan serta saldo laba yang belum dicadangkan.
Pada tahun 2025, saldo defisit tercatat sebesar USD523 In 2025, the deficit balance was USD523 million,
juta, menurun 6.09% dibandingkan tahun sebelumnya decreased by 6.09% compared to the previous year
yang terjadi terutama karena adanya keuntungan yang mainly due to the existence of profit required by the
dibutuhkan oleh Perseroan. Company.
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENTS
PENGHASILAN KOMPREHENSIF LAIN OF PROFIT OR LOSS AND OTHER
KONSOLIDASIAN COMPREHENSIVE INCOME
Dalam USD
In USD
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Nilai Nominal Persentase
Nominal Value Percentage
Pendapatan Usaha
491,882,794 421,223,186 70,659,608 16.77%
Revenue
Beban Usaha
431,312,252 379,219,103 52,093,149 13.74%
Operating Expenses
Laba Usaha
60,570,542 42,004,083 18,566,459 44.20%
Operating Income
Penghasilan Keuangan
890,900 337,803 553,097 163.73%
Finance Income
Beban Keuangan
)20,210,871( (20,166,464) 44,407 0.22%
Finance Costs
Pendapatan Lain-Lain, Bersih
)518,769( 2,064,576 (1,545,807) -74,87%
Other Income, Net
Laba/(Rugi ) Sebelum Pajak
Penghasilan 40,731,802 24,744,115 15,987,687 64.61%
Profit/(Loss) Before Income Tax
Beban Pajak Penghasilan
)6,764,057( 2,155,930 8,919,987 -413.74%
Income Tax Expense
Laba/(Rugi) Tahun Berjalan
33,967,745 26,900,045 7,067,700 26.27%
Profit/(Loss) for the Year
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01
Dalam USD
In USD
02
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
03 Description Nilai Nominal Persentase
Nominal Value Percentage
Penghasilan Komprehensif Lain
04 Tahun Berjalan
409,138 474,433 (65,295) -13.76%
Other Comprehensive Income for
the Year
05 Jumlah Penghasilan Komprehensif
Lain 394,972 452,802 (57,830) -12.77%
Total Other Comprehensive Income
06 Jumlah Laba/(Rugi) Komprehensif
Tahun Berjalan
34,362,717 27,352,847 7,009,870 25.63%
Total Comprehensive Income/
(Loss) for the Year
Laba/(Rugi) Tahun Berjalan yang Dapat Diatribusikan Kepada
Profit/(Loss) for the Year Attributable to
Pemilik Entitas Induk
33,949,155 26,891,116 7,058,039 26.25%
Owner of Parent Entity
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Kepentingan Nonpengendali
18,590 8,929 9,661 108.20%
Non-Controlling interests
Laba/(Rugi) Tahun Berjalan
33,967,745 26,900,045 7,067,700 26.27%
Profit/(Loss for the Year
Laba/(Rugi) Komprehensif yang Dapat Diatribusikan Kepada:
Comprehensive Income/(Loss) Attributable to:
Pemilik Entitas Induk
34,345,402 27,343,918 7,001,484 25.61%
Owner of Parent Entity
Kepentingan Nonpengendali
17,315 8,929 8,386 93.92%
Non-Controlling interests
Laba/(Rugi) Komprehensif Tahun
Berjalan
34,362,717 27,352,847 7,009,870 25.63%
Comprehensive Income/(Loss) for
the Year
Laba/(Rugi) per Saham Dasar/
Dilusian
0.00090 0.0010 0 -10%
Basic/Diluted Earnings (Loss) per
Share
Pendapatan Usaha Revenue
Pendapatan usaha tahun 2025 tercatat sebesar USD491 The revenue in 2025 amounted to USD491 million, higher
juta, yang meningkat 16.77% dibandingkan tahun by 16.77% compared to the previous year. Explanation
sebelumnya. Penjelasan mengenai kinerja pendapatan regarding the revenue performance has been disclosed
telah diungkapkan di Tinjauan Operasi per Segmen in the Operational Review by Business Segment.
Usaha.
Beban Usaha Operating Expenses
Dalam USD
In USD
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Nilai Nominal Persentase
Nominal Value Percentage
Beban Pegawai
120,858,733 116,569,103 4,289,630 3.68%
Employee Expenses
Beban Material
144,812,174 117,177,864 27,634,310 23.58%
Material Expenses
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PT Garuda Maintenance Facility Aero Asia Tbk
Dalam USD
In USD
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Nilai Nominal Persentase
Nominal Value Percentage
Beban Subkontrak
108,620,839 100,390,977 8,229,862 8.20%
Subcontract Expenses
Beban Penyusutan
19,331,432 18,694,770 636,662 3.41%
Depreciation Expense
Beban Operasional Lainnya
32,298,537 20,441,906 11,856,631 58.00%
Other Operating Expenses
Beban Pegawai Employee Expenses
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Beban pegawai mencakup biaya gaji dan tunjangan Employee expenses include salaries and employee
pegawai, insentif, biaya kontribusi dana pensiun, imbalan benefits, incentives, pension fund contribution costs,
kerja, dan biaya pegawai lainnya. Pada tahun 2025, employee rewards, and other employee costs. In 2025,
beban pegawai mencapai USD120 juta, yang meningkat employee expenses reached USD120 million, higher by
3.68% dibandingkan tahun sebelumnya karena kenaikan 3.68% compared to the previous year due to the increase
gaji pokok dan tunjangan tahun berjalan. in basic salary and allowances for the current year.
Beban Material Material Expenses
Beban material mencakup biaya pembelian suku cadang Material expenses include the expense of purchasing
habis pakai (expendable), suku cadang yang dapat consumable parts (expandable), repairable parts, courier
diperbaiki (repairable), biaya kurir dan pengiriman, biaya and shipping, fuel, and others. In 2025, the Company
bahan bakar, dan biaya material lainnya. Pada tahun spent USD144 million on material expenses, 23.58%
2025, beban material mencapai USD144 juta, yang higher compared to the previous year due to the Garuda
meningkat 23.58% dibandingkan tahun sebelumnya and Citilink aircraft reactivation projects
karena pekerjaan proyek reaktivasi pesawat Garuda
dan Citilink.
Beban Subkontrak Subcontracting Expenses
Beban subkontrak mencakup biaya komponen Subcontracting expenses include the expenses for
subkontrak dan biaya jasa teknis dan penunjang subcontracting components and other expenses
penerbangan. Jumlah beban subkontrak tahun covering technical services and airline support. The
2025 mencapai USD108 juta, yang meningkat 8.20% total subcontracting expenses in 2025 reached USD108
dibandingkan tahun sebelumnya karena adanya million, 8.20 % higher compared to the previous year
peningkatan aktivitas bisnis Perseroan terutama pada due to an increase in the Company’s business activities,
segmen Engine. especially in the Engine segment.
Beban Penyusutan Depreciation Expenses
Beban penyusutan mencakup beban penyusutan aset Depreciation expenses consist of depreciation expenses
tetap, beban amortisasi dan beban penurunan aset. of fixed assets, amortization expenses, and impairment
Jumlah beban penyusutan tahun 2025 mencapai of assets. The depreciation expenses in 2025 reached
USD19 juta, yang meningkat 3.41% dibandingkan tahun USD19 million, 3.41% higher compared to the previous
sebelumnya karena adanya peningkatan aset tetap atas year due to there is an increase in fixed assets due to
realisaasi Capex. the realization of Capex.
Beban Keuangan Finance Costs
Beban keuangan mencakup beban bunga atas fasilitas Finance costs consist of interest charges for financial
keuangan, biaya transaksi, dan biaya lain-lain yang facilities, transaction fees, and other expenses for
dibebankan atas fasilitas. Pada tahun 2025, beban using the facility. In 2025, the finance costs amounted
keuangan mencapai USD20 juta, meningkat 0.22% to USD20 million, which was lower by 0.22% compared
dibandingkan tahun sebelumnya karena adanya to the previous year due to increased lease liability.
peningkatan sewa liabilitas.
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01
Pendapatan Lain-Lain, Bersih Other Income, Net
02 Pendapatan lain-lain pada tahun 2025 mencapai USD0,5 Other income in 2025 reached USD0,5 million and it
juta, menurun 74.87% dibandingkan tahun sebelumnya was 74.87% lower compared to the previous year due
karena dampak pengukuran kembali imbalan pasca kerja. to remeasurement of liabilities for employee benefits.
03
Beban Pajak Penghasilan Income Tax Expense
Beban pajak penghasilan pada tahun 2025 mencapai Income tax expense in 2025 reached USD6 million, a
USD6 juta, menurun 413% dibandingkan tahun decrease of 413% compared to the previous year (in the
04
sebelumnya (pada tahun sebelumnya terdapat prior year there was an income tax benefit rather than
manfaat (bukan beban) pajak penghasilan) dikarenakan an expense). This was due to adjustments to deferred
selain terdapat koreksi atas pajak tangguhan tahun tax from the previous year, as well as the fact that in
05 sebelumnya, pada tahun 2025 jumlah pengakuan 2025 the amount of deferred tax assets recognized from
aset pajak tangguhan dari akumulasi rugi pajak yang accumulated tax losses that had previously not been
sebelumnya tidak diakui tidak sebesar tahun sebelumnya. recognized was lower than in the prior year.
06
Laba/(Rugi) Tahun Berjalan Profit/(Loss) for the Year
Perseroan mencatatkan laba tahun berjalan pada The Company recorded profit for the year in 2025
tahun 2025 mencapai USD33 juta dibandingkan tahun amounted to USD33 million compared to the previous
sebelumnya karena kinerja positif Perseroan pada tahun year due to the Company’s positive performance during
berjalan. the year.
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Laba/(Rugi) Komprehensif Tahun Comprehensive Income/(Loss) for the
Berjalan Year
Perseroan mencatatkan laba komprehensif tahun The Company recorded comprehensive income for the
berjalan pada tahun 2025 mencapai USD34 juta year in 2025 amounted to USD34 million compared
dibandingkan tahun sebelumnya karena kinerja positif to the previous year due to the Company’s positive
Perseroan pada tahun berjalan. performance during the year.
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF
CASH FLOWS
Dalam USD
In USD
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Nilai Nominal Persentase
Nominal Value Percentage
Arus Kas Bersih yang Diperoleh dari
Aktivitas Operasi
65,213,105 14,740,437 50,472,668 342.41%
Net Cash Flows Generated from
Operating Activities
Arus Kas Bersih yang Digunakan untuk
Aktivitas Investasi
)4,612,115( (4,204,144) (407,971) 9.70%
Net Cash Flows Used in Investing
Activities
Arus Kas Bersih yang Digunakan untuk
Aktivitas Pendanaan
)30,543,032( (18,528,862) (12,014,170) 64.84%
Net Cash Flows Used in Financing
Activities
(Penurunan)/Kenaikan Bersih Kas dan
Setara Kas
30,057,958 (7,992,569) 38,050,527 -476.07%
(Decrease)/Increase in Cash and Cash
Equivalents
Kas dan Setara Kas Awal Tahun
Cash and Cash Equivalents at Beginning 12,623,481 21,051,033 (8,427,552) -40.03%
of Year
Efek Perubahan Kurs Mata Uang Asing
Effects of Changes in Foreign Exchange )1,723,654( (434,983) (1,288,671) 296.26%
Rates
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PT Garuda Maintenance Facility Aero Asia Tbk
Dalam USD
In USD
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Nilai Nominal Persentase
Nominal Value Percentage
Efek Dekonsolidasi Anak Usaha
2,046 - 2,046 100.00%
Effect of Deconsolidation of Subsidiary
Kas dan Setara Kas Akhir Tahun
Cash and Cash Equivalents at End of 40,955,739 12,623,481 28,332,257 224.44%
Year
Arus Kas Dari Aktivitas Operasi Cash Flows from Operating Activities
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Dalam USD
In USD
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Nilai Nominal Persentase
Nominal Value Percentage
Penerimaan Kas dari Pelanggan
502,019,259 397,785,529 104,233,730 26.20%
Cash Receipts from Customers
Pembayaran Kas kepada Pemasok
dan Lainnya )299,464,776( (258,200,426) (41,264,350) 15,98%
Cash Paid to Suppliers and others
Pembayaran kepada Karyawan
)114,311,689( (106,599,995) (7,711,694) 7.23%
Paid to Employees
Kas Diperoleh dari Operasi
88,242,794 32,985,108 55,257,686 167.52%
Cash Generated from Operations
Pembayaran Beban Keuangan
)13,626,083( (14,820,923) 1,194,840 -8.06%
Finance Costs Paid
Penerimaan Pengembalian Pajak
5,323,014 - 5,323,014 100%
Tax Refund Receipt
Pembayaran Pajak Penghasilan
Badan )1,692,127( (1,703,336) 11,209 -0.66%
Corporate Income Tax Payment
Pembayaran Pajak Lain-lain
)13,034,493( (1,720,412) (11,314,081) 657.64%
Other Taxes Paid
Arus Kas Neto yang Diperoleh Dari
Aktivitas Operasi
65,213,105 14,740,437 50,472,668 342.41%
Net Cash Flows Generated from
Operating Activities
Kas bersih dari aktivitas operasi pada tahun 2025 Net cash flows from operating activities in 2025
tercatat sebesar USD65 juta, meningkat 342% amounted to USD65 million, which was 342% higher
dibandingkan tahun sebelumnya terutama karena compared to the previous year mainly due to the receipt
adanya penerimaan pembayaran dari Customer Military/ of payments from Military/Goverment customers at the
Goverment pada akhir tahun. end of the year.
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01
Arus Kas Dari Aktivitas Investasi Cash Flows from Investing Activities
02
Dalam USD
In USD
03 Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Nilai Nominal Persentase
04 Nominal Value Percentage
Penempatan Kas dan Setara Kas yang
Dibatasi Penggunaannya
)1,886,331( (543,905) (1,342,426) 246.81%
05 Placement of Restricted Cash and Cash
Equivalents
Pencairan Kas dan Setara Kas yang
06 Dibatasi Penggunaannya
816,772 - 816,772 100%
Withdrawals of Restricted Cash and
Cash Equivalents
Penerimaan Pendapatan Keuangan
)770,091 337,803 432,288 127.97%
Finance Income Received
Pembelian Aset Tetap
)3,300,626( (3,998,042) 697,416 -17.44
Purchases of Fixed Assets
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Penerimaan Dari Penjualan Aset Tetap
36,792 - 36,792 100%
Proceed From The Sale of Fixed Assets
Penambahan Uang Muka Atas Pembelian
Aset Tetap
)1,026,828( - (1,026,828) 100%
Additions in Advances for The Purchase
of Fixed Assets
Penempatan Deposito Berjangka
)21,985( - (21,985) 100%
Placements of Time Deposits
Arus Kas Bersih yang Digunakan untuk
Aktivitas Investasi
)4,612,116( (4,204,144) (407,972) 9.70%
Net Cash Flows Used in Investing
Activities
Kas bersih dari aktivitas investasi pada tahun 2025 Net cash flows from investing activities in 2025
tercatat sebesar USD4 juta, meningkat 9.70% amounted to USD4 million, which was 9.70% higher
dibandingkan tahun sebelumnya terutama karena compared to the previous year mainly due to payments
adanya pembayaran untuk pengadaan Capex selama for Capex procurement during the current year.
tahun berjalan.
Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities
Dalam USD
In USD
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Nilai Nominal Persentase
Nominal Value Percentage
Penerimaan Pinjaman Jangka
Pendek 3,283,033 - 3,283,033 100%
Proceeds from Short-Term Loans
Pembayaran Pinjaman Jangka
Pendek )3,295,473( (181,587) (3,113,886) 1,714.82%
Payment of Short-Term Loans
Penerimaan Pinjaman Jangka
Panjang )20,004,877( (10,874,438) (9,130,439) 83.96%
Proceeds from Long-Term Loans
Pembayaran Pinjaman Jangka
Panjang )12,678,939( (7,472,837) (5,206,102 69.67%
Payment of Long-Term Loans
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PT Garuda Maintenance Facility Aero Asia Tbk
Dalam USD
In USD
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Nilai Nominal Persentase
Nominal Value Percentage
Pembayaran Liabilitas Sewa
Payment of Lease Liabilities 2,153,224 - 2,153,224 100%
Acceptance of Factoring Liabilities
Arus Kas Bersih yang Digunakan
untuk Aktivitas Pendanaan )30,543,032( (12,014,170) 64.84%
(18,528,862)
Net Cash Flows Used in Financing
Activities
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Kas bersih dari aktivitas pendanaan pada tahun 2025 Net cash flows from financing activities in 2025
tercatat sebesar USD30 juta, meningkat 64.84% amounted to USD30 million, which was 64.84% higher
dibandingkan tahun sebelumnya terutama karena compared to the previous year mainly due to payment
pembayaran pokok hutang kepada kreditur. of the principal debt to creditors.
Kenaikan (Penurunan) Bersih Kas dan Increase (Decrease) of Cash and Cash
Setara Kas Serta Kas dan Setara Kas Equivalent and at End of Year Balance
Akhir Tahun
Dengan akumulasi pada arus kas dari aktivitas operasi, The accumulation of cash flow on operating, investment,
arus kas dari aktivitas investasi, serta arus kas dari and funding activities, along with the effect of foreign
aktivitas pendanaan, serta efek perubahan kurs mata exchange rate charges, the cash and cash equivalents
uang asing, kas dan setara kas sepanjang tahun 2025 throughout 2025 increased by USD28 million. Therefore,
mengalami peningkatan sebesar USD28 juta. Dengan the Company recorded USD41 million in its cash and
demikian, kas dan setara kas pada akhir tahun 2025 cash equivalents by the end of 2025.
tercatat sebesar USD41 juta.
KEMAMPUAN MEMBAYAR UTANG DAN ABILITY TO PAY DEBT AND
TINGKAT KOLEKTIBILITAS PIUTANG RECEIVABLES COLLECTIBILITY
Kemampuan Perseroan dalam membayar utang diukur The Company’s ability to pay the debt is calculated using
menggunakan rasio solvabilitas dan rasio likuiditas. Rasio the solvability ratio and liquidity ratio. The solvability
solvabilitas merupakan rasio yang mengukur kemampuan ratio calculates the Company’s ability to pay its short and
Perseroan membayar seluruh utang jangka pendek dan long-term loans, while the liquidity ratio is calculated to
jangka panjang, sedangkan rasio likuiditas diukur untuk determine the Company’s ability to pay its short-term
menentukan kemampuan Perseroan dalam membayar loan.
utang jangka pendek.
Rasio Likuiditas Liquidity Ratio
Dalam Kali
In Times
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Nilai Nominal Persentase
Nominal Value Percentage
Cash Ratio 0.13 0.05 0.08 160.00%
Acid Test Ratio 0.38 0.31 0.07 22.58%
Current Ratio 0.99 0.87 0.12 13.79%
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01
Pada tahun 2025, tingkat cash ratio Perseroan tercatat In 2025, the Company's cash ratio was recorded at 0.13
02 sebesar 0.13 kali dibandingkan tahun 2024 sebesar 0.05 times, compared to 0.05 times in 2024. This represents
kali. Dengan demikian terjadi peningkatan 160.00%. a increase of 160.00%. This increase is in line with net
Peningkatan ini sejalan dengan arus kas bersih yang cash flow obtained from operating activities.
03 diperoleh dari akivitas operasi.
Nilai acid test ratio dan current ratio menunjukkan Test ratio and current ratio indicate the Company's ability
kemampuan Perseroan membayar kewajiban jangka to meet its short-term obligations using its cash and
04
pendeknya dengan menggunakan kas dan aset lancar liquid assets. In 2025, the acid test ratio performance
yang dimiliki. Pada tahun 2025, kinerja acid test ratio was recorded at 0.38 times, while the Company's current
tercatat 0.38 kali dan current ratio Perseroan rasio ratio was recorded at 0.31 times. This indicates that
05 tercatat 0.31 kali. Hal ini menunjukkan bahwa adanya that the Company’s ability to pay current liabilities has
peningkatan kemampuan dalam membayar kewajiban increased.
jangka pendek.
06
Rasio Solvabilitas Solvency Ratio
Rasio solvabilitas digunakan untuk menilai kemampuan Solvency is used to assess the Company’s ability to settle
Perseroan melunasi seluruh utang yang dimilikinya all of its debt in the long term, by using the Company’s
secara jangka panjang, dengan menggunakan seluruh entire assets or capital. Solvency is calculated using
aset atau modal Perseroan. Pengukuran solvabilitas Debt to Equity Ratio (DER) and Debt to Assets Ratio
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
menggunakan Debt to Equity Ratio (DER) dan Debt to (DAR).
Assets Ratio (DAR).
Dalam Kali
In Times
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Nilai Nominal Persentase
Nominal Value Percentage
Debt to Equity Ratio (DER) 6.10 (2.65) 8.75 -330,19%
Debt to Assets Ratio (DAR) 0.86 1.61 -0.75 -46.58%
Pada tahun 2025, nilai DER Perseroan tercatat sebesar In 2025, the Company's DER Ratio was recorded at 6.10
6.10 kali, dibandingkan (2.65) kali pada tahun 2024. Nilai times, compared to (2.65) times in 2024. The Company's
DAR Perseroan pada tahun 2025 tercatat 0.86 kali, DAR in 2025 was recorded at 0.86 times, decreasing
menurun -46.58% dibandingkan 1.61 kali pada tahun by -46.58% compared to 1.61 times in 2024. This is in
2024. Hal ini sejalan dengan penurunan jumlah liabilitas line with the decrease in total liabilities and total assets.
dan jumlah aset.
Kolektibilitas Piutang Collectibility of Receivables
Guna memastikan kelancaran operasional dan To ensure smooth operations and avoid bad debts, it
menghindari piutang macet, penting bagi Perseroan is important for the Company to assess its ability to
untuk menilai kemampuannya dalam mengumpulkan collect receivables, which can be measured through
piutang, yang dapat diukur melalui perhitungan Average the calculation of the Average Collection Period (ACP).
Collection Period (ACP). Berdasarkan tingkat piutang Based on the Company's receivables and revenue levels
dan pendapatan Perseroan pada tahun 2025, nilai ACP in 2024, the ACP value decreased to 46 days from 46
Perseroan mengalami bertahan pada tingkat 46 hari. Hal days in 2024. This reflects the Company’s ongoing
ini menunjukkan bahwa Perseroan senantiasa menjaga commitment to maintaining effectiveness in receivables
komitmennya untuk mempertahankan efektivitas dalam collection by applying a persuasive approach to clients
menagih piutang dengan menggunakan pendekatan and preparing work contracts that provide adequate
persuasif kepada klien dan mempersiapkan kontrak protection for the Company.
kerja yang dapat melindungi Perseroan.
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STRUKTUR MODAL CAPITAL STRUCTURE
Pengelolaan struktur modal yang sehat dan seimbang The management of a sound capital structure, balanced
antara tingkat risiko dan imbal hasil akan mampu between risk and return, enables the Company to
mengoptimalkan nilai bagi pemegang saham sekaligus optimize value for shareholders while maintaining
menjaga keberlanjutan usaha. Perseroan menjaga business sustainability. The Company maintains a sound
struktur permodalannya agar tetap sehat dengan capital structure by taking into account future investment
mempertimbangkan kebutuhan investasi di masa depan, requirements, the business risk profile, and the balance
profil risiko usaha, serta keseimbangan antara sumber between internal and external funding sources. The
pendanaan internal dan eksternal. Perseroan secara Company carefully manages the composition of equity
cermat mengelola komposisi ekuitas dan liabilitas guna and liabilities to preserve financial flexibility, strengthen
menjaga fleksibilitas keuangan, memperkuat likuiditas, liquidity, and ensure its ability to meet both short-term
serta memastikan kemampuan Perseroan dalam and long-term obligations.
memenuhi kewajiban jangka pendek maupun jangka
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
panjang.
Dalam USD
In USD
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Nilai Nominal Persentase
Nominal Value Percentage
Pinjaman
372,781,125 391,222,725 (18,441,600) -4.71%
Loan
Kas dan Setara Kas
40,955,739 12,623,481 28,332,258 224.44%
Cash and Cash Equivalents
Pinjaman - Bersih
331,825,386 378,599,244 (46,773,858) -12.35%
Loans - Net
Ekuitas yang Dapat Diatribusikan Kepada Pemilik
Induk
114,386,092 (258,067,606) 372,453,698 -144.32%
Equity Attributable to Owners of the Parent
Entity
Rasio Pinjaman Bersih Terhadap Ekuitas
290,09 (146,71) 721,57 -491.83%
Net Loan to Equity Ratio
Kebijakan Manajemen Atas Struktur Management Policy on Capital Structure
Modal
Tujuan utama Manajemen dalam mengelola struktur The Management’s primary objective in managing the
permodalan adalah untuk memastikan bahwa capital structure is to ensure that the Company has
Perseroan memiliki dasar keuangan yang kuat guna a strong financial foundation to support sustainable
mendukung pertumbuhan bisnis yang berkelanjutan business growth and provide added value to
serta memberikan nilai tambah bagi pemegang saham. shareholders. Capital management is carried out
Pengelolaan modal dilakukan secara strategis dengan strategically by considering economic conditions and
mempertimbangkan kondisi ekonomi dan dinamika industry dynamics, enabling the Company to adapt to
industri, sehingga Perseroan dapat beradaptasi dengan changes.
perubahan yang terjadi.
Direksi secara berkala mengevaluasi dan menyesuaikan The Board of Directors regularly evaluates and adjusts
kebijakan permodalan dengan mempertimbangkan biaya capital policies by taking into account capital costs and
modal serta risiko yang mengiringinya, guna mencapai the associated risks, in order to achieve an optimal
keseimbangan optimal antara stabilitas keuangan dan balance between financial stability and business
peluang ekspansi bisnis. expansion opportunities.
Melihat struktur modal pada tahun 2025, Dewan Direksi Looking at the capital structure in 2025, the Board of
menilai bahwa struktur modal Perusahaan kuat dan baik Directors considers that the Company's capital structure
berkat posisi ekuitasnya yang positif. is strong and good do to its positive equity position.
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01
INVESTASI BARANG MODAL CAPITAL GOODS INVESTMENT
02
Perseroan melakukan investasi barang modal yang The Company made capital investments in the form of
digunakan untuk berbagai keperluan untuk mendukung which used for various purposes to support business
03 operasional bisnis sepanjang tahun 2025. Investasi operations throughout 2025. These investments are
tersebut tergolong investasi rutin yang selalu dilakukan categorized as routine investments that are carried out
setiap tahunnya sebagai bagian dari aktivitas bisnis annually as part of the Company’s business activities
Perseroan di bidang RMO untuk meningkatkan in the RMO sector to enhance facility and machinery
04
kapabilitas fasilitas dan mesin. Rincian investasi barang capabilities. The details of capital investments in 2025
modal tahun 2025 adalah sebagai berikut: are as follows:
05
Dalam USD
In USD
06 Investasi Barang Modal Tujuan Nilai
Capital Investment Purpose Value
Tools untuk kebutuhan Reinstate EASA Pemenuhan Regulasi EASA
789,307
Tools for EASA Reinstatement Fulfillment of EASA regulation
Peningkatan Kapabilitas
Tools untuk Project Reaktivasi
736,947
Tools for Reactivation Project
Capability Improvement
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Specific Tools C130 Peningkatan Kapabilitas
725,064
Spesific Tools for C130 Capability Improvement
LRU Landing Gear A320 dan Special Peningkatan Kapabilitas
Tools Landing Gear A320 EV
463,714
LRU Landing Gear A320 and Special
Tools for Landing Gear A320 EV Capability Improvement
Lainnya
900,750
Others
Jumlah
3,615,782
Total
Ikatan Material untuk Investasi Barang Material Commitment for Capital Goods
Modal Investment
Investasi barang modal pada tahun 2025 yang dilakukan The capital investments in 2025, denominated in USD,
Perseroan dalam USD tidak dapat dikategorikan sebagai cannot be classified as investments with material
investasi yang memiliki ikatan material. Investasi commitments. The total investment in 2025 was
pada tahun 2025 total tercatat sebesar USD3.61 recorded at USD3.61 million whereas in 20234, it was
juta sedangkan pada tahun 2024 tercatat sebesar recorded at USD3.68 million. There was a decrease
USD3.68 juta. Terjadi penurunan investasi sebesar of 1.9% in investment, which occurred due to EASA
1.9% yang terjadi karena sebaigan besar kebutuhan Fulfillment already fulfilled in 2024. Despite the
untuk pemenuhan regulasi EASA sudah dilakukan di difference, this investment is a routine expenditure
tahun 2024. Walaupun terjadi perbedaan, investasi ini made by the Company for operational purposes and,
merupakan investasi rutin yang dikeluarkan Perseroan therefore, does not require approval from shareholders.
untuk keperluan operasional sehingga tidak memerlukan
keputusan dari pemegang saham.
Sumber dana untuk investasi sebagian besar berasal The majority of the investment funds came from the
dari internal Perseroan. Sumber dana yang berasal Company’s internal sources. Funding obtained through
dari kesepakatan dengan pihak eksternal tergolong agreements with external parties is considered
tidak material dalam hal jumlah nilai nominal ataupun immaterial in terms of either the nominal value or its
tujuannya. intended purpose.
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PENCAPAIAN TARGET DAN KPI TAHUN ACHIEVEMENT OF 2025 TARGET AND
2025 [OJK F.2] KPI [OJK F.2]
Pencapaian Target Tahun 2025
2025 Target Achievement
Dalam USD
In USD
Realisasi Terhadap
Keterangan Target
Achievement Target
Description Realization to Target
(%)
Operasi dan Bisnis
Operation and Business
Revenue (USD Million) 491.88 452.69 109%
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
EBITDA (USD Million) 33,97 27.12 125%
Cash Balance (USD Million) 40.96 12.92 317%
Customer Satisfaction Index 4 4 100%
Customer SLA Fulfilment 100.12% 100% 100.12%
Compliance Index 104.89% 100% 104.73%
Human Capital Readiness 96.99% 95.00% 102.09%
Pemasaran
Marketing
Revenue Group Affiliation 357,372,307 243.424.878 147%
Revenue Non-Group Affiliation 134,510,487 111.219.800 121%
Customer Satisfaction Index 4.0 4.0 100%
Laba (Rugi) dan Penghasilan Komprehensif Lain
Profit (Loss) and Other Comprehensive Income
Pendapatan Usaha
491.882.794 416.928.621 118%
Revenue
Beban Usaha
431.312.252 363.433.652 119%
Operating Expenses
Laba Usaha
60.570.542 53.494.969 113%
Operating Profit
Pendapatan (Beban) Lain-lain
(19.838.740) (18.717.739) 106%
Other Revenue (Expenses)
Laba/(Rugi) Konsolidasian
Sebelum Pajak Penghasilan
40.731.802 34.777.230 117%
Consolidated Profit/ (Loss)
Before Income Tax
(Beban)/Manfaat Pajak
(6.764.057) (7.650.991) 88%
Tax Expenses
Laba/(Rugi) Tahun Berjalan
33.967.745 27.126.239 125%
Profit/ (Loss) for the Year
Posisi Keuangan
Financial Position
Aset
Assets
Aset Lancar
303.892.171 233.922.142 130%
Current Assets
Aset Tidak Lancar
509.087.950 208.837.007 244%
Non Current Assets
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01
Pencapaian Target Tahun 2025
02 2025 Target Achievement
Dalam USD
In USD
03 Realisasi Terhadap
Keterangan Target
Achievement Target
Description Realization to Target
(%)
04
Jumlah Aset
812.980.121 442.759.149 184%
Total Assets
05 Liabilitas dan Ekuitas
Liability & Equity
Liabilitas Jangka Pendek
305.224.989 265.704.561 115%
06 Current Liability
Liabilitas Jangka Panjang
393.188.072 409.352.601 96%
Non-Current Liability
Jumlah Liabilitas
698.413.061 675.057.162 103%
Total Liability
Jumlah Ekuitas
114.567.060 (232.298.013) N/A
Total Equity
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Jumlah Liabilitas dan Ekuitas
812.980.121 442.759.149 184%
Total Liability & Equity
Pencapaian Key Performance Indicators (KPI) Tahun 2025
2025 Key Performance Indicators (KPI) Achievement
KPI Target Realization
Nilai Ekonomi dan Sosial untuk Indonesia
Economic and Social Values for Indonesia
Revenue (USD Million) 452,69 491.88
EBITDA (USD Million) 70,91 79.90
Cash Balance (USD Million) 12,92 40.96
Customer Service Level Agreement Fulfillment 100% 100.12%
Customer Satisfaction Index 4 4
Compliance Index 100.00% 104.89%
Inovasi Model Bisnis
Business Model Innovation
Continuous Improvement 63 106
Risk Maturity Index 2.6 2.9
Excess Inventory 5.00% 1.98%
Kepemimpinan Teknologi
Technological Leadership
Information Capital Readiness 95.00% 98.31%
Peningkatan Investasi
Higher Investment
Equity Improvement Implementation 1 1
Pengembangan Talenta
Talent Development
Human Capital Readiness 95.00% 96.99%
Organization Capital Readiness 95.00% 95.09%
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Secara umum, kinerja operasi dan bisnis mayoritas sudah Overall, the operational and business performance of
sesuai dengan target. Perseroan berhasil membukukan the majority of activities was in line with targets. The
pendapatan senilai USD491.88 juta, didukung oleh Company successfully recorded revenue of USD491.88
peningkatan kinerja operasional dan upaya efisiensi million, supported by operational improvement and
yang telah dilakukan di tahun 2025. efficiency initiatives throughout 2025.
Kinerja operasi dan bisnis yang positif mendukung Positive operational and business performance
pencapaian kinerja pemasaran karena secara rata-rata contributed to the achievement of marketing
segmen GA dan NGA mengalami peningkatan kinerja. performance, as on average, the performance of both
the GA and NGA segments grew higher.
Pada akhirnya, kinerja keuangan yang terdiri dari EBITDA Ultimately, financial performance, comprising EBITDA
dan Cash Balance juga mengalami pertumbuhan yang and Cash Balance, also recorded positive growth. The
positif. Perseroan berhasil membukukan EBITDA di atas Company succeeded in recording EBITDA above the
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
target yaitu senilai USD75.58 juta. target, amounting to USD75.58 million.
Secara garis besar juga dapat dilihat bahwa kinerja In general, it can also be observed that the achievement
pencapaian keuangan dibandingkan target mencapai of financial performance compared to the target
lebih dari 100%. exceeded 100%.
Pencapaian KPI juga menunjukkan hasil positif, The achievement of KPIs also demonstrated positive
ditunjukan dengan seluruh KPI yang berhasil mencapai results, as all KPIs successfully achieved the 100%
target 100%. target.
PROSPEK USAHA DAN TARGET TAHUN BUSINESS PROSPECT AND TARGET
2026 FOR 2026
Pemerintah Indonesia telah mengeluarkan Kerangka The Indonesian Government has issued the 2026
Ekonomi Makro dan Pokok-Pokok Kebijakan Fiskal (KEM- Macroeconomic Framework and Fiscal Policy Principles
PPKF) 2026. Menurut dokumen tersebut, pertumbuhan (KEM-PPKF). According to the document, national
ekonomi nasional tahun 2026 ditetapkan antara 5.2%- economic growth in 2026 is projected at 5.2%-5.8%,
5.8% dengan tingkat inflasi 1.5%-3.5% dan nilai tukar with an inflation rate of 1.5%-3.5% and an exchange
Rp16,500-Rp16,900/USD. rate of Rp16,500-Rp16,900 per USD.
Rencana Pemerintah Indonesian terkait transportasi The Indonesian Government’s plans for public
umum terus dikembangkan secara konsisten setiap transportation continue to be consistently developed
tahunnya untuk mendukung konektivitas tidak hanya each year to support connectivity, not only the
konektivitas orang, tapi juga konektivitas daerah movement of people, but also the connectivity between
penghasil pangan dengan wilayah distribusinya. food-producing regions and their distribution areas.
Dari sisi global, ke depannya, di tengah tantangan rantai From a global perspective, despite challenges in supply
pasok dan tenaga kerja, pasar MRO global akan tumbuh chains and labor, the global MRO market is expected
rata-rata 2.8% per tahun hingga mencapai USD157 miliar to grow at an average rate of 2.8% per year, reaching
pada 2035. USD157 billion by 2035.
Sebagai upaya untuk memanfaatkan peluang usaha pada To capitalize on business opportunities in 2026, the
tahun 2026, Perseroan akan berfokus memperkuat dan Company will focus on strengthening and maximizing the
memaksimalkan pengembangan dari tahun 2025 dengan developments in 2025 under the theme “Transforming
mengusung tema “Transforming for the Future” dengan for the Future” by utilizing the following main strategies:
strategi-strategi utama sebagai berikut:
• Sustainable Operational Transformation • Sustainable Operational Transformation
• Workforce Empowerment • Workforce Empowerment
• Financial Reinforcement • Financial Reinforcement
• Technology Advancement • Technology Advancement
• Profitable Business Growth • Profitable Business Growth
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01
Strategi-strategi utama yang ditetapkan akan dijalankan These key strategies will be implemented to achieve
02 untuk mendukung pencapaian proyeksi kinerja yang the projections outlined in the 2026 RKAP, based on the
tertuang dalam penetapan RKAP pada tahun 2026 2026 RKAP Document. The following is an overview of
yang disusun berdasarkan Dokumen RKAP 2026. Berikut the Company’s 2026 projections:
03 merupakan gambaran secara garis besar mengenai
proyeksi 2026 yang telah dipersiapkan oleh Perseroan:
04 Proyeksi 2026
Projection for 2026
Uraian Target Nominal (USD)
05 Description Nominal Target (USD)
Pendapatan
542,788,958
Revenues
06
Laba Usaha
60,894,682
Operating Income
Laba Bersih
35,093,490
Net Profit
Aset
853,950,064
Assets
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Liabilitas
671,050,209
Liabilities
Ekuitas
182,899,855
Equity
Dividen
1,629
Dividend
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Informasi dan Fakta Material Setelah Pelaporan
Akuntan
Information and Material Facts Subsequent to the Accountant’s Report
Setelah Rapat Umum Pemegang Saham Luar Biasa Following the Extraordinary General Meeting of
yang diselenggarakan pada tanggal 24 Oktober Shareholders held on October 24, 2025, the shareholders
2025, para pemegang saham menyetujui penerbitan approved the issuance of 124,269,948,745 Series B
124.269.948.745 lembar saham Seri B melalui mekanisme shares through a Rights Issue (PMHMETD) mechanism.
PMHMETD. Adapun PMHMETD tersebut telah menerima The Rights Issue received an effective statement from
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
pernyataan efektif dari OJK pada tanggal 11 Desember the Financial Services Authority (OJK) on December
2025. 11, 2025.
Sesuai dengan Akta Notaris No. 146 oleh Notaris Asep Pursuant to Notarial Deed No. 146 by Notary Asep
Heryanto, S.H., M.Kn., tertanggal 29 Desember 2025, Heryanto, S.H., M.Kn., dated December 29, 2025,
PT Angkasa Pura Indonesia mengakuisisi 82.100.173.900 PT Angkasa Pura Indonesia acquired 82,100,173,900
saham seri B dengan melaksanakan transaksi penyetoran Series B shares through a non-cash capital contribution
asset non-tunai yaitu memindahkan kepemilikan lahan transaction in the form of a transfer of land ownership
kepada Perseroan. to the Company.
Pada laporan keuangan per 31 Desember 2025, transaksi In the financial statements as of December 31, 2025,
ini dicatatkan pada “Uang muka atas modal saham” this transaction was recorded under “Advances for Share
sebagai bagian ekuitas laporan keuangan. Capital” as part of equity.
Perubahan Anggaran Dasar mengenai peningkatan The amendment to the Articles of Association regarding
modal yang ditempatkan dan disetor penuh, setelah the increase in issued and fully paid-up capital, following
pelaksanaan PMHMETD sejumlah 90.050.687.400 the Rights Issue of 90,050,687,400 shares, was stated
lembar saham, telah dimuat dalam Akta Notaris No. in Notarial Deed No. 3 by Notary Shanti Indah Lestari,
3 oleh Notaris Shanti Indah Lestari, S.H., M.Kn pada S.H., M.Kn., dated January 27, 2026. The notification
tanggal 27 Januari 2026. Pemberitahuan perubahan of this amendment has been officially received and
ini telah resmi diterima dan dicatat oleh Menteri recorded by the Minister of Law of the Republic of
Hukum Republik Indonesia, sesuai dengan Penerimaan Indonesia, as evidenced by Receipt of Notification No.
Pemberitahuan No. AHU-AH.01.03-0027489, tertanggal AHU-AH.01.03-0027489 dated January 29, 2026.
29 Januari 2026.
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01
Informasi Dampak Nilai Tukar Mata Uang Asing
02
Information on the Impact of Foreign Currency Exchange Rate
03
04
Perseroan menerapkan kebijakan lindung nilai untuk The Company implements a hedging policy to manage
mengelola risiko fluktuasi nilai tukar mata uang non- the risk of exchange rate fluctuations between non-
05 fungsional terhadap mata uang fungsional. Risiko ini functional currencies and the functional currency. This
terutama timbul dari transaksi komersial di masa depan risk primarily arises from future commercial transactions
serta aset dan liabilitas yang diakui dalam valuta asing, as well as recognized assets and liabilities in foreign
06 khususnya terhadap Rupiah. currencies, particularly against the Rupiah.
Sebagai langkah mitigasi, Perseroan menjalankan As a mitigation measure, the Company performs a
strategi lindung nilai dengan menggunakan instrumen hedging strategy using financial instruments in the form
keuangan berupa option. Kebijakan ini menetapkan of options. This policy stipulates that the Company will
bahwa Perseroan akan melakukan lindung nilai minimal hedge at least 25% of the difference between liabilities
25% dari selisih antara kewajiban dan aset dalam valuta and assets in foreign currencies. By implementing this
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
asing. Dengan penerapan strategi ini, Perseroan dapat strategy, the Company can minimize the impact of
meminimalkan dampak volatilitas nilai tukar terhadap exchange rate volatility on financial and operational
stabilitas keuangan dan operasional, sehingga stability, thereby supporting long-term business
mendukung keberlanjutan bisnis dalam jangka panjang. sustainability.
Kebijakan Dividen dan Pembagiannya
Dividend Policy and Disbursement
KEBIJAKAN DIVIDEN DIVIDEND POLICY
Perseroan menentukan rasio pembayaran maksimum The Company determines the payment ratio to be at
sebesar 30% dari laba tahun berjalan dengan the maximum of 30% from the profit of the year with
memperhitungkan laba bersih, ketersediaan dana consideration on net profit, general reserves, capital
cadangan, persyaratan belanja modal, hasil usaha, dan expenditure requirements, operating results, and cash.
kas. Tentunya besaran dividen yang ditentukan harus The amount of distributed dividend should consider
tetap memperhatikan tingkat kesehatan Perseroan dan the Company’s soundness level and does not diminish
tidak mengurangi hak dari Rapat Umum Pemegang the authorities of the General Meeting of Shareholders
Saham (RUPS) untuk menentukan lain sesuai dengan (GMS) to determine otherwise according to the Articles
Anggaran Dasar. of Association.
PEMBAGIAN DIVIDEN DIVIDEND DISBURSEMENT
Berdasarkan RUPS Tahunan yang diselenggarakan Based on the Annual GMS organized on June 5, 2025,
pada 5 Juni 2025, RUPS menyetujui untuk menetapkan the GMS has agreed to use the Company’s Net Profit
Laba Bersih Perseroan yang diperoleh berdasarkan based on the Financial Statements for 2024 Financial
Laporan Keuangan Tahunan Tahun Buku 2024 sebagai Year as Retained Earning to reduce the accumulated
Laba Ditahan atau Retained Earning untuk mengurangi loss of the company.
akumulasi kerugian Perseroan.
Kronologis pembagian dan pembayaran dividen tahun The chronology of dividend payment and distribution
dari tahun 2023 ke 2025 adalah sebagai berikut: from 2023 until 2025 is as follows:
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PT Garuda Maintenance Facility Aero Asia Tbk
Dividen Rasio
Kas yang Dividen Pembagian
Tahun Tahun Tanggal
Tanggal Dibagikan (USD/lembar Dividen
Pembagian Dividen Pengumuman
Pembayaran Cash saham) Dividend
Distribution Dividend Announcement
Payment Date Dividend Dividend Distribution
Year Year Date
Distributed (USD/share) Ratio
(USD) (%)
2025* - - - - - -
2024* - - - - - -
2023* - - - - - -
Keterangan | Notes:
*Berdasarkan RUPS Tahunan yang diselenggarakan, tidak terdapat keputusan mengenai pembagian dividen untuk tahun buku terkait. | Based on the Annual GMS organized, there
was no decision concerning dividend distribution for the financial year.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Kontribusi Kepada Negara
Contribution to the State
GMF berkontribusi kepada negara melalui pembayaran GMF contributes to the country through tax and customs
pajak dan bea cukai. Kontribusi ini mencakup pajak payments. This contribution includes corporate income
penghasilan badan, pajak pemotongan (withholding tax), tax, withholding tax, value-added tax (VAT), and various
pajak pertambahan nilai (PPN), serta berbagai pajak lain other taxes related to the Company's operational
yang berkaitan dengan aktivitas operasional Perseroan. activities. In 2025, GMF's total tax and customs
Pada tahun 2025, total kontribusi pajak dan bea cukai contribution was amounted to Rp316,454,037,114.
GMF tercatat sebesar Rp316,454,037,114.
GMF melakukan pengelolaan dan pelaporan pajak secara GMF manages and reports its tax obligations accurately
akurat melalui pengawasan internal untuk meminimalkan with the support of internal controls to minimize the risk
risiko ketidakpatuhan serta memastikan untuk memenuhi of non-compliance and to ensure that all tax obligations
seluruh kewajiban perpajakan secara tepat waktu dan are fulfilled timely and in accordance with applicable
sesuai dengan regulasi yang berlaku regulations.
Program Kepemilikan Saham Oleh Karyawan dan/
atau Manajemen (ESOP/MSOP)
Share Ownership Program for Employees and/or Management (ESOP/MSOP)
Selama tahun 2025, GMF tidak memiliki program Throughout 2025, GMF did not have a stock option
pemberian opsi saham kepada Direksi, Dewan Komisaris, program for the Board of Directors, Board of
maupun karyawan. Commissioners, or employees.
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01
Realisasi Penggunaan Dana Hasil Penawaran
02
Umum
03 Realization of Proceeds from Public Offering
04
Pada tahun 2025, GMF melakukan penawaran umum In 2025, GMF conducted a public offering through
05 dalam bentuk penerbitan saham baru. Dana yang the issuance of new shares. The proceeds from the
diperoleh dari hasil PMHMETD di tahun 2025 telah PMHMETD in 2025, amounting to Rp11,004,206,296,
digunakan Perseroan sebesar Rp11,004,206,296 untuk were utilized by the Company for the payment of
06 pembayaran biaya administrasi kepengurusan HMETD administrative costs related to the HMETD and for
dan modal kerja. working capital.
Sehingga sampai dengan akhir tahun 2025, atas dana Accordingly, as of the end of 2025, there was no
HMETD tidak terdapat sisa saldo. remaining balance from the HMETD proceeds.
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Realisasi Penggunaan Dana Hasil Penawaran
Umum Obligasi
Realization of Proceeds from Bond Offering
Hingga tanggal 31 Desember 2025, GMF tidak As of December 31, 2025, GMF has never issued bonds/
menerbitkan obligasi/sukuk/obligasi konversi di bursa sharia bonds/convertible bonds on any stock exchange.
efek mana pun.
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PT Garuda Maintenance Facility Aero Asia Tbk
Informasi Material Mengenai Investasi, Ekspansi,
Divestasi, Penggabungan Usaha, Akuisisi, dan/
atau Restrukturisasi Utang/Modal
Material Information Regarding Investment, Expansion, Divestment, Business
Combination, Acquisition, and/or Debt/Capital Restructuring
Pada tahun 2025, Perseroan telah melakukan In 2025, the Company restructured its capital as
restrukturisasi modal. Hal tersebut telah diungkapkan disclosed in the 2025 Consolidated Financial Statements
dalam Laporan Keuangan Konsolidasian Tahun Buku under Notes to the Financial Statements (“CALK”) No.
2025 Perseroan pada Catatan Atas Laporan Keuangan 37 regarding events after reporting period.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
(“CALK”) No. 37 terkait peristiwa setelah periode
pelaporan.
Selain itu terdapat beberapa aksi korporasi yang In addition, the Company carried out several corporate
dijalankan oleh Perseroan, antara lain sebagai berikut: actions, as outlined below:
1. Pelaksanaan PMHMETD
Dalam rangka pelaksanaan PMHMETD, Perseroan 1. Implementation of PMHMETD (Rights Issue)
telah memperoleh persetujuan pemegang saham In relation to the PMHMETD, the Company obtained
Perseroan atas rencana PMHMETD pada tanggal shareholder approval for the plan on October 28,
28 Oktober 2024 sebagaimana ternyata dalam 2024, as stated in the Deed of Meeting Resolution
Akta Pernyataan Keputusan Rapat PT Garuda of PT Garuda Maintenance Facility Aero Asia Tbk No.
Maintenance Facility Aero Asia Tbk atau disingkat 4 dated October 28, 2024, drawn up before Shanti
PT GMF Aero Asia Tbk No. 4 tanggal 28 Oktober Indah Lestari, S.H., M.Kn., Notary in Tangerang
2024 yang dibuat di hadapan Shanti Indah Lestari, Regency (“Deed No. 7/2025”), and announced on
S.H., M.Kn., Notaris di Kabupaten Tangerang (“Akta the IDX website and the Company’s website on the
No. 7/2025”), dan diumumkan di website BEI dan same date, in accordance with POJK No. 15/2020
website Perseroan pada tanggal 28 Oktober 2024, and the Company’s Articles of Association.
sesuai dengan POJK No. 15/2020 dan ketentuan
anggaran dasar Perseroan.
Sehubungan dengan PMHMETD, Perseroan In this PMHMETD, the Company offered a maximum
menawarkan sebanyak-banyaknya 10.205.662.889 of 10,205,662,889 (ten billion two hundred five
(sepuluh miliar dua ratus lima juta enam ratus enam million six hundred sixty-two thousand eight hundred
puluh dua ribu delapan ratus delapah puluh sembilan) eighty-nine) new Series B shares with a nominal value
Saham Baru seri B dengan nilai nominal Rp25 (dua of Rp25 (twenty-five Rupiah) per share. Every holder
puluh lima Rupiah) setiap saham. Setiap pemegang of 1,000,000,000 (one billion) existing registered
1.000.000.000 (satu miliar) saham lama atas nama shares listed in the Company’s Shareholder Register
yang namanya tercatat dalam DPS Perseroan tanggal (DPS) as of December 24, 2024, at 16:15 WIB, was
24 Desember 2024 pada pukul 16.15 WIB berhak atas entitled to 361,473,382 (three hundred sixty-one
361.473.382 (tiga ratus enam puluh satu juta empat million four hundred seventy-three thousand three
ratus tujuh puluh tiga ribu tiga ratus delapan puluh hundred eighty-two) HMETD rights, where 1 (one)
dua) HMETD dimana 1 (satu) HMETD berhak untuk HMETD entitled the holder to purchase 1 (one) new
membeli 1 (satu) Saham Baru seri B dengan Harga Series B share at an exercise price of IDR46 (forty-six
Pelaksanaan sebesar Rp46 (empat puluh enam Rupiah) per share, payable in full upon subscription.
Rupiah) per saham yang harus dibayar penuh pada Accordingly, the maximum total proceeds that
saat mengajukan pemesanan pembelian Saham Baru could be raised from this PMHMETD II amounted to
seri B. Dengan demikian, jumlah dana yang diterima Rp469,460,492,903 (four hundred sixty-nine billion
Perseroan dari PMHMETD II ini adalah sebanyak- four hundred sixty million four hundred ninety-two
banyaknya Rp469.460.492.903 (empat ratus enam thousand nine hundred three Rupiah).
puluh sembilan miliar empat ratus enam puluh juta
empat ratus sembilan puluh dua ribu sembilan ratus
tiga Rupiah).
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01
PT Garuda Indonesia (Persero) Tbk (“GIAA”) adalah PT Garuda Indonesia (Persero) Tbk (“GIAA”) is the
02 Pemegang Saham Utama Perseroan. Hingga tanggal Company’s controlling shareholder. As of December
31 Desember 2024, GIAA memiliki 25.156.058.796 31, 2024, GIAA owned 25,156,058,796 (twenty-
(dua puluh lima miliar seratus lima puluh enam five billion one hundred fifty-six million fifty-eight
03 juta lima puluh delapan ribu tujuh ratus sembilan thousand seven hundred ninety-six) Series A shares,
puluh enam) saham Seri A Perseroan atau 89,10% representing 89.10% of the Company’s total shares.
(delapan puluh sembilan koma satu nol persen). GIAA GIAA exercised all of its rights in proportion to its
melaksanakan seluruh haknya sesuai dengan porsi ownership by subscribing to 9,093,245,600 (nine
04
kepemilikan sahamnya dalam Perseroan sebanyak billion ninety-three million two hundred forty-five
9.093.245.600 (sembilan miliar sembilan puluh tiga thousand six hundred) new Series B shares through
juta dua ratus empat puluh lima ribu enam ratus) a non-cash capital injection (“inbreng”) in the form of
05 Saham Baru seri B dengan cara penyetoran dalam assets, including (i) Hangar I and Annex I, (ii) Hangar
bentuk lain selain uang (“Inbreng”) aset GIAA berupa II and Annex II, (iii) Hangar III and Annex III, and (iv)
(i) bangunan hanggar I dan annex I, (ii) bangunan supporting facilities such as auxiliary buildings,
06 hanggar II dan annex II, (iii) bangunan hanggar III driveways, fences, and building equipment, with
dan annex III, serta (iv) fasilitas pendukung berupa a total value of Rp418,289,300,000 (four hundred
bangunan-bangunan penunjang lainnya, sarang eighteen billion two hundred eighty-nine million three
pelengkap seperti perkerasan driveaway, pagar hundred thousand Rupiah).
dan mesin pelengkap bangunan kepada Perseroan
dengan nilai sebesar Rp418.289.300.000 (empat
ratus delapan belas miliar dua ratus delapan
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
puluh sembilan juta tiga ratus ribu Rupiah).
Pada 15 Januari 2025 Perseroan telah menyelesaikan On January 15, 2025, the Company has exercised
pelaksanaan atas seluruh HMETD yang diperoleh all HMETD obtained in the Capital Increase through
dalam Penambahan Modal Dengan Memberikan HMETD of PT Garuda Maintenance Facility Aero Asia
HMETD PT Garuda Maintenance Facility Aero Asia and increased the share ownership portion of PT
serta meningkatkan porsi kepemilikan saham dari Garuda Indonesia (Persero) Tbk to 91.17% (ninety
PT Garuda Indonesia (Persero) Tbk menjadi 91,17% one point seventeen percent).
(sembilan puluh satu koma tujuh belas persen)
2. Penandatangan Perjanjian Kerja Sama Pembentukan 2. Signing of Cooperation Agreement for the
KSO GMF-BIJB Establishment of KSO GMF-BIJB
Mengacu pada Rencana Kerja dan Anggaran Referring to the Company’s 2025 Work Plan and
Perusahaan (RKAP) Perseroan tahun 2025, terdapat Budget (RKAP), the Company planned product
rencana diversifikasi produk guna memperluas bisnis, diversification to expand its business, particularly
khususnya inisiatif strategis Profitability & Business under the strategic initiative of Profitability &
Growth yang salah satunya dilakukan dengan Business Growth, including forming strategic
cara membentuk strategic partnership dengan partnerships with other companies. As part of the
perusahaan lain. Sebagai bentuk implementasi RKAP RKAP implementation and to expand GMF’s business
Perseroan tahun 2025 dan memperluas portofolio portfolio in the aviation sector as a key player in
usaha GMF di sektor penerbangan dengan menjadi the national aerospace ecosystem, the Company
pemain utama dalam ekosistem kerdirgantaraan established a Joint Operation (Kerja Sama Operasi/
nasional, maka Perseroan membentuk Kerja KSO) with PT Bandarudara Internasional Jawa Barat
Sama Operasi (“KSO”) dengan PT Bandarudara (“BIJB”) for the development of an Aerospace Park.
Internasional Jawa Barat (“BIJB”) untuk pembentukan
dan pengembangan kawasan Aerospace Park.
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PT Garuda Maintenance Facility Aero Asia Tbk
Sehubungan dengan realisasi proyek Aerospace In relation to this project, the Ministry of National
Park, Kementerian Perancanaan Pembangunan Development Planning/National Development
Nasional/Badan Perencanaan Pembangunan Planning Agency (Kementerian PPN/Bappenas),
Nasional (“Kementerian PPN/Bappenas”), Perseroan, the Company, and BIJB signed a Memorandum
dan BIJB menandatangani Nota Kesepahaman of Understanding on April 4, 2025, regarding
Kolaborasi Penguatan Industri Kedirgantaraan collaboration to strengthen the aerospace industry
melalui Pengembangan Model Pembangunan dan through the development and management of a
Pengelolaan Sustainable Aerospace Park Kertajati Sustainable Aerospace Park model in Kertajati. This
pada tanggal 4 April 2025 sebagai langkah awal MoU serves as the initial framework and guideline
dan pedoman para pihak dalam membentuk dan for the parties in developing the Aerospace Park at
mengembangkan kerja sama pengembangan West Java International Airport.
Aerospace Park di Bandar Udara Internasional Jawa
Barat Kertajati.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Selanjutnya pada keberjalanan proses pembentukan Furthermore, in the process of establishing KSO
KSO antara Perseroan dan BIJB, sebagai bentuk between the Company and BIJB, as a form of the
kepatuhan Perseroan terhadap peraturan internal Company's compliance with internal regulations,
yaitu anggaran dasar Perseroan agar sesuai dengan namely the Company's articles of association, in
prinsip tata kelola perusahaan yang baik, Perseroan order to comply with the principles of good corporate
telah memperoleh persetujuan melalui Dewan governance, the Company has obtained approval
Komisaris guna membentuk KSO dengan BIJB dalam through the Board of Commissioners to establish
rangka proyek Aerospace Park. a Joint Operational Agreement with BIJB for the
Aerospace Park project.
Bahwa Perseroan dan BIJB menandatangani Subsequently, the Company and BIJB signed the
Perjanjian KSO GMF – BIJB pada tanggal 14 KSO GMF – BIJB Agreement on November 14,
November 2025 yang bertujuan untuk membangun 2025, aimed at developing the Aerospace Park
dan mengembangkan proyek kawasan Aerospace project as the foundation of the joint operation. The
Park sebagai titik awal beridirinya KSO GMF – BIJB. Company’s contributions include preparing business
Adapun kontribusi Perseroan adalah penyusunan studies, detailed engineering designs, development
kajian bisnis, Detailed Engineering dalam menyusun strategies for the Aerospace Park, and exploring
strategi pengembangan Kawasan Aerospace Park, initial operational funding options;
dan opsi pendanaan operasional awal KSO;
Bahwa KSO GMF – BIJB telah melakukan Furthermore, the KSO GMF – BIJB conducted a
groundbreaking di Bandar Udara Internasional groundbreaking ceremony at Kertajati International
Jawa Barat Kertajati pada tanggal 8 Desember 2025 Airport on December 8, 2025, marking the
sebagai tanda awal mulai beroperasinya kawasan commencement of the Aerospace Park development
Aerospace Park Kertajati sebagai pusat industri as Indonesia’s first aerospace industry hub.
kedirgantaraan pertama di Indonesia.
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01
Informasi Transaksi Material yang Mengandung
02
Benturan Kepentingan dan/atau Transaksi Dengan
03 Pihak Afiliasi/Pihak Berelasi
Information on Material Transactions Containing Conflicts of Interest and/or
04 Transactions with Affiliated/Related Parties
Perseroan memiliki transaksi dengan pihak-pihak berelasi The Company is transacting with related parties of
05 yang merupakan individu atau entitas berelasi dengan individuals or entities related to GMF. This transaction
GMF. Transaksi ini membuat Perseroan mengaplikasikan made the Company applied PSAK No. 7 regarding
pernyataan standar Akuntansi Keuangan (PSAK) 7 “Disclosure of Related Parties” within the Financial
06 “Pengungkapan Pihak-Pihak Berelasi” dalam Laporan Statements in 2025 which has been audited by the
Keuangan tahun 2025 yang telah diaudit oleh oleh Public Accounting Firm Purwanto Susanti & Surja All
Kantor Akuntan Publik Purwanto Susanti & Surja transactions with related parties were performed based
Semua transaksi dengan pihak yang berelasi, dilakukan on the requirements, price level, and normal condition
dengan persyaratan, tingkat harga, dan kondisi normal the same with third parties and have been disclosed
sebagaimana yang dilakukan dengan pihak ketiga dan in the financial statements. There were no differences
telah diungkapkan dalam laporan keuangan. Tidak ada of price policy or transaction terms between related
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
perbedaan kebijakan harga dan syarat transaksi antara and third parties. The review and compliance with rules
pihak-pihak berelasi dan pihak ketiga. Mekanisme review and provision were based on the Financial Accounting
dan juga pemenuhan peraturan dan ketentuan terkait Standard (SAK) in Indonesia on PSAK 7 concerning
semuanya dilakukan berdasarkan Standar Akuntansi “Disclosure of Related Parties”.
Keuangan (SAK) di Indonesia pada PSAK 7 tentang
“Pengungkapan Pihak-Pihak Berelasi”.
Pihak-pihak berelasi di lingkup Perseroan adalah sebagai Related parties within the Company’s coverage are as
berikut: follows:
• Garuda adalah entitas induk Perseroan. • Garuda is the Company’s parent entity.
• Seluruh entitas yang dikendalikan oleh Garuda serta • All entities controlled by Garuda or where Garuda has
entitas dimana Garuda memiliki pengaruh signifikan. significant influence are presented as related parties.
• Pemerintah Republik Indonesia melalui Kementerian • The Government of the Republic of Indonesia
Keuangan adalah pemegang saham utama Perseroan. represented by the Ministry of Finance is the majority
• stockholder of Garuda.
• Seluruh entitas yang dimiliki dan dikendalikan • All entities that are owned and controlled by the
oleh Kementerian Keuangan Pemerintah Republik Government of the Republic of Indonesia including
Indonesia serta entitas dimana Kementerian entities where the Government of the Republic of
Keuangan Pemerintah Republik Indonesia memiliki Indonesia have significant influence are presented
pengaruh signifikan. as government - related entities.
• Dewan Komisaris dan Direksi merupakan manajemen • Commissioners and Directors are considered key
kunci. management personnel.
Transaksi yang dilakukan oleh Perseroan dengan pihak Transactions conducted by the Company with related
berelasi merupakan transaksi yang umum dilakukan oleh parties are typically conducted for daily business
Perseroan untuk keperluan operasional bisnis sehari- operational purposes. These transactions are not
hari. Transaksi-transaksi tersebut tidak termasuk dalam considered as Transactions Containing Conflicts of
Transaksi yang Mengandung Benturan kepentingan Interest as referred to in Chapter III POJK No. 42/
sebagaimana dimaksud dalam Bab III POJK No. 42/ POJK.04/2020 concerning Affiliate Transactions and
POJK.04/2020 Tentang Transaksi Afiliasi dan Transaksi Conflict of Interest Transactions.
Benturan Kepentingan.
Pihak yang Berelasi Sifat Hubungan Sifat Transaksi
Related Parties Nature of Relationship Nature of Transaction
Piutang usaha, aset kontrak, utang usaha, akrual, liabilitas
Entitas induk kontrak, beban usaha
Garuda Indonesia
Parent entity Accounts receivable, contract assets, accounts payable,
accrual, contract liabilities, operating expenses
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PT Garuda Maintenance Facility Aero Asia Tbk
Pihak yang Berelasi Sifat Hubungan Sifat Transaksi
Related Parties Nature of Relationship Nature of Transaction
Piutang usaha, aset kontrak, utang usaha, liabilitas
Entitas yang dikendalikan oleh Garuda Indonesia kontrak
Citilink
Entity under common control of Garuda Indonesia Accounts receivable, contract assets, accounts payable,
contract liabilities
Entitas yang dikendalikan oleh Garuda Indonesia Utang usaha, akrual, beban usaha
PT Aero Systems Indonesia
Entity under common control of Garuda Indonesia Accounts payable, accrual, operating expenses
PT Aerotrans Services Entitas yang dikendalikan oleh Garuda Indonesia Utang usaha, akrual, beban usaha
Indonesia Entity under common control of Garuda Indonesia Accounts payable, accrual, operating expenses
Entitas dimana Garuda Indonesia memiliki Aset kontrak, utang usaha, beban usaha
PT Gapura Angkasa
pengaruh yang signifikan Contract assets, accounts payable, operating expenses
Entitas yang dimiliki dan dikendalikan oleh
Beban usaha, utang usaha, akrual, liabilitas sewa
Pemerintah Republik Indonesia
PT Angkasa Pura Indonesia Operating expenses, accounts payable, accrual, lease
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Entity owned and controlled by the Indonesian
liabilities
Government
Entitas yang dimiliki dan dikendalikan oleh
PT Asuransi Jiwa Inhealth Pemerintah Republik Indonesia Beban usaha
Indonesia Entity owned and controlled by the Indonesian Operating expenses
Government
Entitas yang dimiliki dan dikendalikan oleh
Pemerintah Republik Indonesia Beban usaha
BPJS Kesehatan
Entity owned and controlled by the Indonesian Operating expenses
Government
Entitas yang dimiliki dan dikendalikan oleh
Pemerintah Republik Indonesia Beban usaha
PT PLN (Persero)
Entity owned and controlled by the Indonesian Operating expenses
Government
Entitas yang dimiliki dan dikendalikan oleh
PT Telekomunikasi Indonesia
Pemerintah Republik Indonesia Beban usaha
(Persero) Tbk
Entity owned and controlled by the Indonesian Operating expenses
Government
Entitas yang dimiliki dan dikendalikan oleh
Pemerintah Republik Indonesia Penempatan kas dan setara kas serta pinjaman
Bank Negara Indonesia
Entity owned and controlled by the Indonesian Placement of cash and cash equivalents and loans
Government
Entitas yang dimiliki dan dikendalikan oleh
Pemerintah Republik Indonesia Penempatan kas dan setara kas serta pinjaman
Bank Rakyat Indonesia
Entity owned and controlled by the Indonesian Placement of cash and cash equivalents and loans
Government
Entitas yang dimiliki dan dikendalikan oleh
PT Bank Mandiri (Persero) Pemerintah Republik Indonesia Penempatan kas dan setara kas
Tbk (“Mandiri”) Entity owned and controlled by the Indonesian Placement of cash and cash
Government
Entitas yang dimiliki dan dikendalikan oleh
Pemerintah Republik Indonesia Penempatan kas dan setara kas
PT Bank Syariah Indonesia
Entity owned and controlled by the Indonesian Placement of cash and cash
Government
Entitas yang dimiliki dan dikendalikan oleh
PT Bank Tabungan Negara Pemerintah Republik Indonesia Penempatan kas dan setara kas
(Persero) Tbk Entity owned and controlled by the Indonesian Placement of cash and cash
Government
Entitas yang dimiliki dan dikendalikan oleh
PT Bank Pembangunan
Pemerintah Republik Indonesia Penempatan kas dan setara kas
Daerah Jawa Barat dan
Entity owned and controlled by the Indonesian Placement of cash and cash
Banten Tbk
Government
Entitas yang dimiliki dan dikendalikan oleh
Pemerintah Republik Indonesia Beban usaha
PT Dirgantara Indonesia
Entity owned and controlled by the Indonesian Operating expense
Government
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01
REALISASI SALDO DAN TRANSAKSI REALIZATION OF BALANCES AND
02 PIHAK-PIHAK BERELASI TRANSACTIONS OF RELATED PARTIES
Persentase dari jumlah aset (liabilitas)
03 Uraian 2025 2024 Percentage of total assets (liabilities)
Description (USD) (USD) 2025 2024
(%) (%)
04
Saldo Pihak Berelasi Dalam Aset
Related Party Balances in Assets
05 Kas dan Setara Kas
37,571,031 9,873,217 4.62% 2.33%
Cash and Cash Equivalents
Kas Dibatasi Pengunaannya
1,801,936 902,880 0.22% 0.21%
Restricted Cash
06
Piutang Usaha
67,553,841 60,468,808 8.31% 14.24%
Accounts Receivable
Aset Kontrak
51,539,643 27,455,934 6.33% 6.47%
Contract Assets
Saldo Pihak Berelasi Dalam Liabilitas
Related Party Balances in Liabilities
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Utang Usaha
5,950,907 4,865,365 0.85% 0.71%
Operating Debt
Akrual
6,420,318 6,810,739 0.92% 1.00%
Accruals
Liabilitas Sewa
10,999,197 43,610,438 1.58% 6.39%
Lease Liabilities
Pinjaman Jangka Panjang
300,118,047 314,973,149 42.97% 46.15%
Long-Term Loans
Liabilitas Kontrak
113,407,082 61,599,326 16.24% 9.03%
Contract Liabilities
Saldo Pihak Berelasi dalam Beban Usaha
Related Party Balances in Operating Expenses
Beban Usaha
26,671,010 23,077,977 6.18% 6.09%
Operating Expenses
Saldo Pihak Berelasi Dalam Beban Keuangan
Related Party Balances in Financial Expenses
Beban Keuangan
11,810,944 10,744,373 53.28% 65.09%
Operating Expenses
PERNYATAAN DIREKSI DAN DEWAN STATEMENT FROM THE BOARD OF
KOMISARIS DIRECTORS AND THE BOARD OF
COMMISSIONERS
Direksi Perseroan, baik secara individu maupun kolektif,
bertanggung jawab penuh atas kebenaran informasi The Company’s Board of Directors, both individually and
dan transparansi terkait seluruh transaksi afiliasi yang collectively, bears full responsibility for the accuracy
dilakukan sepanjang tahun 2025. Dalam menjalankan of information and transparency related to all affiliated
tanggung jawabnya, Dewan Komisaris bersama transactions carried out throughout 2025. In fulfilling this
dengan Komite Audit juga telah melaksanakan fungsi responsibility, the Board of Commissioners, together with
pengawasan yang menyeluruh terhadap setiap transaksi the Audit Committee, has also exercised comprehensive
afiliasi yang terjadi selama tahun berjalan. oversight over every affiliated transaction conducted
during the year.
Direksi dan Dewan Komisaris telah melakukan analisis
secara cermat dan memastikan bahwa seluruh transaksi The Board of Directors and the Board of Commissioners
afiliasi telah mengikuti prosedur yang memadai, sesuai have conducted careful analyses and ensured that all
dengan ketentuan peraturan perundang-undangan yang affiliated transactions were carried out in accordance
berlaku, serta selaras dengan praktik bisnis yang sehat. with adequate procedures, complied with applicable
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PT Garuda Maintenance Facility Aero Asia Tbk
Direksi dan Dewan Komisaris juga memastikan bahwa laws and regulations, and were aligned with sound
setiap transaksi merupakan transaksi afiliasi, namun business practices. The Board of Directors and the
bukan merupakan transaksi benturan kepentingan Board of Commissioners have also ensured that each
sebagaimana dimaksud dalam POJK 42/2020 tentang transaction constituted an affiliated transaction but did
Transaksi Afiliasi dan Transaksi Benturan Kepentingan. not involve any conflict of interest as referred to in POJK
Hal ini dapat dipastikan karena tidak terdapat No. 42/2020 on Affiliated Transactions and Conflict of
perbedaan antara kepentingan ekonomis Perseroan Interest Transactions. This assurance is based on the
dengan kepentingan ekonomis pribadi anggota Direksi, absence of any differences between the Company’s
anggota Dewan Komisaris, dan pemegang saham utama economic interests and the personal economic interests
Perseroan, yang dapat merugikan Perseroan. of members of the Board of Directors, members of the
Board of Commissioners, and the Company’s controlling
shareholders that could be detrimental to the Company.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Informasi Keuangan yang Mengandung Kejadian
yang Bersifat Luar Biasa dan Jarang Terjadi
Financial Information that Contains Extraordinary and Rare Events
Pada tahun 2025, tidak terdapat informasi ataupun In 2025, there were no financial information or
transaksi keuangan yang mengandung kejadian transactions involving extraordinary and rare events,
yang bersifat luar biasa dan jarang terjadi selain dari other than those disclosed in the audited and published
keseluruhan informasi yang telah disampaikan pada Financial Statements.
Laporan Keuangan yang telah diaudit dan dipublikasikan.
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01
Perubahan Peraturan Perundang-Undangan yang
02
Berpengaruh Signifikan Terhadap Perseroan
03 Changes in Law and Regulations that Had Significant Affect to the Company
04
Nama Peraturan Isi Peraturan Dampak Penyesuaian
No.
Regulation Content Impact Adjustment
05 PP 28/2025 ini mengatur
mengenai Penyelenggaraan
Perizinan Berusaha Berbasis
Risiko (“PBBR”). Ruang lingkup
06 penyelenggaraan PBBR meliputi:
persyaratan dasar; Perizinan
Berusaha (“PB”); Perizinan
Berusaha untuk Menunjang
Kegiatan Usaha (“PB UMKU”);
norma, standar, prosedur, dan
kriteria; layanan sistem One
Single Submission (“OSS”); PP 28/2025 memberikan Perseroan kini mengitegrasikan
pengawasan; evaluasi dan dampak kepada segala aspek yang berkaitan
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
reformasi kebijakan; pendanaan; Perseroan berupa dengan perizinan berusaha
penyelesaian permasalahan dan digitalisasi penuh ke dalam OSS, namun tidak
hambatan; dan sanksi. PBBR pengelolaan perizinan terbatas pada seluruh legalitas
adalah perizinan berusaha yang berusaha melalui PBBR kegiatan usaha Perseroan
menggunakan pendekatan dengan kepastian berupa Nomor Induk Berusaha
berbasis risiko yang diperoleh waktu mekanisme fiktif- (NIB), PB, dan PB UMKU beserta
dari hasil analisis risiko setiap positif. Selain perubahan pelaporan, pengawasan, dan
kegiatan usaha, sedangkan PB tersebut, PP 28/2025 evaluasi terhadap seluruh
Peraturan Pemerintah Republik adalah legalitas yang diberikan kini mengatur tentang kegiatan usaha saat ini diproses
Indonesia Nomor 28 Tahun kepada Pelaku Usaha untuk resiko penganaan sanksi secara elektronik. Perseroan
2025 tentang Penyelenggaraan memulai dan menjalankan usaha administratif berjenjang memperkuat kepatuhan
Perizinan Berusaha Berbasis dan/atau kegiatannya. Untuk mulai dari peringatan internal kepada instansi terkait
Risiko (“PP 28/2025”) melakukan kegiatan usaha, hingga pencabutan izin guna menjaga kelangsungan
1. Government Regulation of Pelaku Usaha wajib memiliki PB. usaha. operasional.
the Republic of Indonesia PP 28/2025 regulates the PP 28/2025 impacts the The Company has integrated
No. 28 of 2025 concerning implementation of Risk-Based Company through the full all aspects related to business
the Implementation of Risk- Business Licensing (“PBBR”). The digitalization of business licensing into the OSS system,
Based Business Licensing (“PP scope of PBBR implementation licensing management including but not limited to all
28/2025”) includes: basic requirements; via PBBR, with certainty business legality such as the
Business Licensing (“PB”); of timelines under Business Identification Number
Business Licensing to Support the fictitious-positive (NIB), PB, and PB UMKU, along
Business Activities (“PB mechanism. In addition, with reporting, supervision,
UMKU”); norms, standards, PP 28/2025 now and evaluation of all business
procedures, and criteria; the regulates the risk of activities, which are now
One Single Submission (“OSS”) tiered administrative processed electronically. The
system services; supervision; sanctions, ranging Company also strengthens
policy evaluation and reform; from warnings to the internal compliance with
funding; resolution of issues revocation of business relevant authorities to ensure
and obstacles; and sanctions. licenses. the continuity of its operations.
PBBR is a business licensing
approach that applies a risk-
based methodology derived
from the risk analysis of each
business activity, while PB
refers to the legality granted to
Business Actors to commence
and conduct their business
and/or activities. To carry out
business activities, Business
Actors are required to obtain PB.
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PT Garuda Maintenance Facility Aero Asia Tbk
Nama Peraturan Isi Peraturan Dampak Penyesuaian
No.
Regulation Content Impact Adjustment
Peraturan BPS 7/2025 adalah
peraturan Badan Pusat Statistik
yang menetapkan Klasifikasi
Perseroan diwajibkan
Baku Lapangan Usaha Indonesia
menyelaraskan kode
(KBLI) terbaru sebagai standar
Klasifikasi Baku Perseroan harus melakukan
resmi klasifikasi kegiatan
Lapangan Usaha sinkronisasi antara: (i) maksud
ekonomi yang wajib digunakan
Indonesia (KBLI) dengan dan tujuan serta kegiatan usaha
oleh seluruh instansi pemerintah
KBLI 2025 berdasarkan dalam anggaran dasar menurut
dan pelaku usaha di Indonesia,
Peraturan BPS 7/2025 rezim perseroan terbatas, dan
sehingga seluruh referensi
terbaru sehingga (ii) kode KBLI yang tercatat
terhadap jenis atau bidang
berdampak dalam dalam sistem perizinan dan
usaha dalam perizinan, statistik,
Anggaran Dasar, PB, mencerminkan kegiatan usaha
dan administrasi usaha harus
dan tata kelola Perseroan aktual, karena perubahan
mengacu pada kode dan uraian
Peraturan Badan Pusat Statistik harus selaras dengan struktur dan ruang lingkup KBLI
KBLI dalam lampiran peraturan ini
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Nomor 7 Tahun 2025 Klasifikasi KBLI 2025 sebagai dapat mengubah penafsiran
sebagai bagian tidak terpisahkan
Baku Lapangan Usaha Indonesia standar resmi klasifikasi jenis usaha yang dijalankan
dari peraturan berdasarkan asas
(“Peraturan BPS 7/2025”) kegiatan ekonomi. Perseroan.
bahwa lampiran merupakan
2. Regulation of Statistics Indonesia The Company is required The Company must also ensure
bagian substantif pengaturan.
No. 7 of 2025 concerning the to align its Indonesian synchronization between: (i)
BPS Regulation 7/2025
Indonesian Standard Industrial Standard Industrial the purposes, objectives, and
establishes the latest Indonesian
Classification (“BPS Regulation Classification (KBLI) business activities stated in its
Standard Industrial Classification
7/2025”) codes with KBLI 2025 articles of association under the
(KBLI) as the official standard for
under BPS Regulation limited liability company regime,
classifying economic activities,
7/2025. This requirement and (ii) the KBLI codes recorded
which must be applied by all
has implications for the in the licensing system that
government institutions and
Company’s Articles of reflect the Company’s actual
business actors in Indonesia.
Association, PB, and business activities. This is
Accordingly, all references to
corporate governance, necessary because changes in
business types or sectors in
all of which must be the structure and scope of KBLI
licensing, statistical reporting,
consistent with KBLI may affect the interpretation of
and business administration
2025 as the official the Company’s line of business.
must refer to the KBLI codes and
classification standard
descriptions set out in the annex
for economic activities.
to this regulation, which forms an
integral and substantive part of
the regulation.
Perubahan Kebijakan Akuntansi dan Dampaknya
Terhadap Perseroan
Changes in Accounting Policies and Its Impact on the Company
Penerapan dari standar, interpretasi baru/revisi standar The implementation of the new/revised interpretations
berikut yang berlaku efektif mulai 1 Januari 2025, tidak of standards effective starting January 1, 2025, does not
menimbulkan perubahan substansial terhadap kebijakan cause substantial changes to the Company's accounting
akuntansi Perseroan dan pengaruh yang material atas policies and does not have a material impact on the
jumlah yang dilaporkan atas tahun berjalan atau tahun amounts reported for the current or previous year.
sebelumnya.
Informasinya telah disampaikan dalam Laporan The information has been disclosed in the Company’s
Keuangan tahun 2025 yang telah diaudit oleh oleh Kantor 2025 Financial Statements, which have been audited
Akuntan Publik Purwanto Susanti dan Surja Catatan No. by Public Accounting Firm Purwanto Susanti dan Surja,
00282/2.1505/AU.1/10/1749-1/1/III/2026 Note No. 00282/2.1505/AU.1/10/1749-1/1/III/2026
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01
INFORMASI KELANGSUNGAN USAHA
02
Business Continuity Information
03
04
Kinerja keuangan Perseroan secara keseluruhan The Company’s overall financial performance improved
meningkat dibandingkan tahun sebelumnya: compared to the previous year:
05 • Laba 2025: USD33.97 juta (2024: USD26.90 juta) • Profit in 2025: USD33.97 million (2024: USD26.90
million)
• Modal kerja 2025: negatif USD8.48 juta (2024: • Working capital in 2025: USD8.48 million (2024:
06 negatif USD31.40 juta) negative USD31.40 million)
• Ekuitas 2025: USD114.56 juta (2024: negatif • Equity in 2025: USD114.56 million (2024: negative
USD31.40 juta) USD31.40 million)
Pencapaian target Perseroan sepanjang tahun 2025 juga The achievement of the Company’s targets throughout
memperlihatkan kinerja yang baik: 2025 also reflected strong performance:
• Pendapatan: USD491.88 juta (108.01% dari target) • Revenue: USD491.88 million (108.01% of the target)
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
• Laba: USD32.14 juta (115% dari target) • Profit: USD32.14 million (115% of the target)
Arus kas Perseroan tercatat positif karena aktivitas The Company recorded positive cash flows as operating
operasi berjalan lancar dan tidak terdapat saldo negatif activities ran uninterrupted and there were no negative
pada arus kas: cash flow balances:
• Arus kas aktivitas operasi: USD65.21 juta • Cash flows from operating activities: USD65.21 million
• Arus kas aktivitas investasi: negatif USD4.61 juta • Cash flows from investing activities: USD4.61 million
• Arus kas aktivitas pendanaan: negatif USD30.54 juta • Cash flows from financing activities: USD30.54 million
• Kas dan setara kas akhir tahun: USD40.95 juta • Cash and cash equivalents at year-end: USD40.95
million
Perseroan juga mempertahankan tingkat pembayaran The Company also maintained a sound debt repayment
utang yang sehat dengan nilai rasio yang positif: level, reflected in positive financial ratios:
• Current Ratio: 97% • Current Ratio: 97%
• Debt to Equity Ratio (DER): 610% • Debt to Equity Ratio (DER): 610%
• Debt to Assets Ratio (DAR): 86% • Debt to Assets Ratio (DAR): 86%
Sepanjang tahun 2025, semua transaksi yang dilakukan Throughout 2025, all transactions conducted by the
oleh Perseroan baik kepada pihak ketiga maupun Company, whether with third parties or related parties,
pihak berelasi, tidak terdapat hal-hal yang berpotensi did not give rise to any matters that could have a
berpengaruh signifikan terhadap kelangsungan usaha significant impact on the Company’s going concern up
Perseroan sampai pada periode tahun buku 2025 to the end of the 2025 financial year. Accordingly, there
berakhir. Dengan demikian, tidak terdapat dampak- were no adverse impacts as follows:
dampak sebagai berikut:
• Tidak terdapat dampak terhadap kegiatan operasional; • No impact on operational activities;
• Tidak terdapat dampak terhadap kondisi keuangan • No impact on financial condition and financial
dan proyeksi keuangan; projections;
• Tidak terdapat dampak Hukum; dan • No legal impact; and
• Tidak terdapat dampak terhadap kelangsungan • No impact on the Company’s going concern.
usaha Perseroan.
Dengan demikian, dapat disimpulkan bahwa Perseroan Therefore, it can be concluded that the Company
memiliki kapasitas yang cukup untuk memastikan has enough capacity to ensure long-term business
kelangsungan usaha secara jangka panjang. continuity.
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PT Garuda Maintenance Facility Aero Asia Tbk
Berdasarkan Rencana Jangka Panjang (RJP), GMF akan Based on the Long-Term Plan (RJP), GMF will focus on
berfokus pada sejumlah inisiatif berikut: the following initiatives:
• Sustainable Operational Excellence • Sustainable Operational Excellence
• Workforce Empowerment • Workforce Empowerment
• Financial Resilience • Financial Resilience
• Next-Level Technology • Next-Level Technology
• Profitable Business Growth • Profitable Business Growth
Tinjauan Teknologi Informasi
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Information Technology Review
Pengelolaan teknologi informasi (TI) GMF mengacu GMF’s information technology (IT) management is
pada IT Master Plan 2022–2026 yang disusun selaras guided by the 2022–2026 IT Master Plan, which is
dengan Rencana Jangka Panjang Perusahaan (RJPP) aligned with the Company’s Long-Term Corporate
untuk mendukung pengembangan bisnis. IT Master Plan (RJPP) to support business development. The IT
Plan tersebut menjadi panduan bagi dua fungsi utama Master Plan provides a strategic framework for the two
di bawah Departemen Corporate Strategy & Digital primary functions under the Corporate Strategy & Digital
Transformation, yaitu Innovation & Digital Transformation Transformation Department, namely Innovation & Digital
serta ERP System & IT Service Delivery, dalam Transformation and ERP System & IT Service Delivery,
memastikan pemanfaatan teknologi yang terintegrasi in ensuring integrated and sustainable technology
dan berkelanjutan bagi operasional Perseroan. utilization across the Company’s operations.
Pada tahun 2025, fokus pengembangan TI diarahkan In 2025, GMF’s IT development focuses on strengthening
pada penguatan Digital Transformation, Enterprise digital transformation, enterprise architecture, the
Architecture , penerapan Measured & Optimal implementation of Measured & Optimal DevOps, and
DevOps, serta implementasi peningkatan sistem SAP the enhancement of SAP systems to improve business
guna meningkatkan efektivitas proses bisnis dan process effectiveness and support the Company’s
mendukung kebutuhan operasional Perseroan yang evolving operational needs.
terus berkembang.
Untuk mendukung transformasi tersebut, perusahaan To support these initiatives, the Company continues
melaksanakan berbagai inisiatif strategis, termasuk to implement several strategic programs, including
evaluasi keberlanjutan sistem ERP SAP SWIFT, the evaluation of the sustainability of the ERP SAP
peningkatan kualitas data dan pengembangan proses SWIFT system, improvement of data quality, and
bisnis pada berbagai fungsi utama seperti MRO, business process enhancements across key operational
keuangan, sumber daya manusia, distribusi penjualan, areas such as MRO, finance, human resources, sales
serta manajemen rantai pasok. Selain itu, Perseroan juga distribution, and supply chain management. In addition,
melakukan peningkatan infrastruktur teknologi melalui GMF is modernizing its technology infrastructure through
modernisasi jaringan, pembaruan server kritikal, serta network upgrades, critical server refresh programs, and
peremajaan perangkat kerja guna memastikan kinerja workstation upgrades to ensure reliable and efficient
sistem yang andal dan efisien. system performance.
GMF juga memastikan keberlanjutan layanan GMF also ensures the continuity of IT infrastructure
infrastruktur TI melalui pengelolaan IT managed services, services through the management of IT managed
termasuk layanan manajemen operasional TI, keamanan services, including IT operational service management,
komunikasi data, pengelolaan domain korporasi, layanan secure data communication services, domain
email, serta pemenuhan lisensi perangkat lunak dan management, email services, as well as software license
perangkat pendukung operasional. and IT hardware support for operational activities.
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01
Di sisi keamanan informasi, GMF memperkuat Furthermore, GMF strengthens the protection of its
02 perlindungan aset digital melalui program komprehensif digital assets through a comprehensive information
bertema “Building a Strong Security Foundation.” Program security program under the theme “Building a Strong
ini mencakup peningkatan kesadaran keamanan siber Security Foundation.” This program includes initiatives
03 di seluruh organisasi, penilaian risiko keamanan secara to enhance cybersecurity awareness across the
berkala, penguatan tata kelola keamanan informasi, organization, conduct periodic security risk assessments,
serta implementasi teknologi keamanan yang mencakup strengthen information security governance, and
perlindungan data, aplikasi, endpoint, jaringan, dan implement advanced security technologies covering
04
perimeter sistem. Melalui berbagai inisiatif tersebut, GMF data, application, endpoint, network, and perimeter
berupaya memastikan keamanan informasi yang andal protection. Through these efforts, GMF aims to ensure
sekaligus mendukung keberlangsungan operasional robust information security while supporting sustainable
05 bisnis Perseroan. business operations.
PROGRAM 2025 2025 PROGRAM
06
Sepanjang tahun 2025, GMF melaksanakan berbagai Throughout 2025, GMF implemented various information
program pengembangan teknologi informasi untuk technology development programs to support the
mendukung transformasi digital perusahaan serta Company’s digital transformation and enhance
meningkatkan efektivitas operasional. Program- operational effectiveness. These initiatives were carried
program tersebut dilaksanakan oleh dua fungsi utama out by two primary functions under the Corporate
di bawah Departemen Corporate Strategy & Digital Strategy & Digital Transformation Department, namely
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Transformation, yaitu Innovation & Digital Transformation Innovation & Digital Transformation and ERP System &
serta ERP System & IT Service Delivery. IT Service Delivery.
Innovation & Digital Transformation Innovation & Digital Transformation
Divisi Innovation & Digital Transformation berfokus The Innovation & Digital Transformation division focuses
pada pengembangan solusi digital yang mendukung on developing digital solutions that enhance operational
peningkatan operasional perusahaan, penguatan performance, strengthen customer engagement, and
hubungan dengan pelanggan, serta optimalisasi optimize human capital management.
pengelolaan sumber daya manusia.
Maintain Airworthy & Reliability Maintain Airworthy & Reliability
Pengembangan Tools Management System Modul Development of the Tools Management System Booking
Booking Tools untuk mendukung pengelolaan peralatan Tools Module to support more effective management
operasional secara lebih efektif guna menjaga of operational equipment and ensure aviation safety
keselamatan dan keandalan operasional penerbangan. and reliability.
Escalate Customer Intimacy Escalate Customer Intimacy
Pengembangan GSMART Modul Profitability Analysis Development of the GSMART Profitability Analysis for
for Airframe untuk meningkatkan analisis profitabilitas Airframe Module to enhance customer profitability
pelanggan sekaligus memperkuat interaksi perusahaan analysis and strengthen customer engagement through
dengan pelanggan melalui pemanfaatan teknologi digital. digital capabilities.
Employee Empowerment Employee Empowerment
Pengembangan aplikasi MyHC yang mencakup Development of the MyHC application, including 360
modul 360 Appraisal, Employee Self Services, dan Appraisal, Employee Self Services, and Organizational
Organizational Management guna mendukung digitalisasi Management modules, to support digital human capital
pengelolaan sumber daya manusia serta meningkatkan management and improve employee productivity.
produktivitas karyawan.
Digitalizing Operation Digitalizing Operation
Pengembangan berbagai solusi digital operasional Development of several operational digital solutions
perusahaan melalui OCX (Dasbor Realisasi Anggaran) including OCX (Budget Realization Dashboard) OPEX
Modul OPEX – Realokasi, aplikasi CEISA Pusat Logistik Reallocation Module, CEISA Bonded Logistics Center
Berikat, aplikasi XOPS Mobile, serta aplikasi XPREAM application, XOPS Mobile application, and XPREAM Task
Modul Task Management for Line Maintenance Management for Line Maintenance Module to improve
untuk meningkatkan efektivitas dan efisiensi proses operational efficiency and effectiveness.
operasional.
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ERP System & IT Service Delivery ERP System & IT Service Delivery
Divisi ERP System & IT Service Delivery berperan dalam The ERP System & IT Service Delivery division focuses
memastikan keberlanjutan sistem inti perusahaan, on ensuring the sustainability of the Company’s core
penguatan infrastruktur teknologi, serta peningkatan systems, strengthening technology infrastructure,
keamanan informasi guna mendukung operasional bisnis and enhancing information security to support reliable
secara andal dan berkelanjutan. business operations.
ERP Business Process Enhancement ERP Business Process Enhancement
Pengembangan solusi sistem ERP pada area MRO, Development of ERP system solutions across MRO,
Finance, Sales Distribution, Human Resource, Supply Finance, Sales Distribution, Human Resources,
Chain Management, dan Complex/Component Supply Chain Management, and Complex/Component
Maintenance untuk meningkatkan efektivitas dan Maintenance to improve business process efficiency
efisiensi proses bisnis Perseroan. and effectiveness.
ERP Assessment ERP Assessment
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Pelaksanaan kajian strategis terhadap keberlanjutan A strategic assessment of the ERP SAP SWIFT system
sistem ERP SAP SWIFT guna menentukan arah to determine the future direction of the Company’s ERP
pengembangan sistem ERP Perseroan di masa development.
mendatang.
Data Quality Improvement (DQI) Data Quality Improvement (DQI)
Program peningkatan kualitas data operasional A program aimed at improving the quality of operational
Perseroan melalui penyempurnaan proses verifikasi data through enhanced verification and data
dan pengelolaan data untuk memastikan akurasi dan management processes.
keandalan informasi.
Network Upgrade Network Upgrade
Modernisasi infrastruktur jaringan perusahaan untuk Modernization of the Company’s network infrastructure
meningkatkan performa dan keandalan layanan jaringan to improve performance and reliability across GMF
di seluruh area operasional GMF. operational areas.
Active Directory Upgrade Active Directory Upgrade
Peningkatan sistem pengelolaan identitas pengguna Enhancement of the user identity management system
melalui pembaruan teknologi Active Directory guna through Active Directory technology upgrades.
mendukung keamanan dan stabilitas sistem informasi
Perseroan.
Desktop & Notebook Upgrade Desktop & Notebook Upgrade
Program peremajaan perangkat kerja karyawan guna Workstation refresh program to support employee
mendukung produktivitas dan kelancaran operasional productivity and operational continuity.
Perseroan.
Sustainable of IT Managed Service Sustainable of IT Managed Service
Pengelolaan keberlanjutan layanan teknologi informasi Ensuring the continuity of IT services including SSL/
yang mencakup layanan keamanan komunikasi data TLS secure communication services, MDaemon email
SSL/TLS, layanan email MDaemon, pengelolaan services, corporate domain management (gmf-aeroasia.
domain korporasi gmf-aeroasia.co.id, pengelolaan co.id), software license management, and IT spare parts
lisensi perangkat lunak, serta penyediaan perangkat and peripherals provisioning.
IT sparepart dan peripheral.
Information Security Awareness Information Security Awareness
Program peningkatan kesadaran keamanan siber Cybersecurity awareness initiatives for employees
bagi karyawan melalui kampanye edukasi digital dan through digital campaigns and information security
sosialisasi praktik keamanan informasi. education.
Information Security Risk Assessment Information Security Risk Assessment
Pelaksanaan penilaian risiko keamanan informasi Periodic assessments conducted to identify potential
secara berkala guna mengidentifikasi potensi ancaman information security risks and ensure appropriate
serta memastikan penerapan kontrol keamanan yang security controls.
memadai.
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Information Security Governance Information Security Governance
02 Penguatan tata kelola keamanan informasi melalui Strengthening information security governance through
penyusunan pedoman, standar, dan prosedur terkait the development of security guidelines, standards, and
keamanan sistem dan pengelolaan akses informasi. procedures.
03
Information Security Testing & Information Security Testing &
Simulation Simulation
Pelaksanaan pengujian keamanan sistem melalui Security testing through Vulnerability Assessment and
04
aktivitas Vulnerability Assessment dan Penetration Penetration Testing (VAPT) and cybersecurity simulation
Testing (VAPT) serta simulasi ancaman keamanan siber. activities.
05 Information Security Technology Information Security Technology
Development & Management Development & Management
Pengembangan dan pengelolaan teknologi keamanan Development and management of information security
06 informasi untuk memperkuat perlindungan sistem technologies to strengthen corporate system protection
Perseroan, serta meningkatkan kapabilitas pemantauan and security monitoring capabilities.
keamanan.
AUDIT IT IT AUDIT
Sepanjang tahun 2025, GMF telah melaksanakan Throughout 2025, GMF executed a structured and
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
kegiatan audit Teknologi Informasi (TI) secara terencana, risk-based Information Technology (IT) audit program
sistematis, dan berbasis risiko sebagai bagian dari upaya to ensure compliance with internal policies, applicable
memastikan kepatuhan terhadap kebijakan internal, standards, and regulatory requirements. The audit
standar, dan regulasi yang berlaku. Pelaksanaan audit activities were conducted through a coordinated
TI dilakukan melalui sinergi antara fungsi audit internal approach between internal audit and independent
dan audit eksternal guna memperoleh keyakinan yang external auditors, providing robust assurance over the
memadai atas efektivitas pengendalian TI. effectiveness of IT controls.
Audit internal dilaksanakan berdasarkan risk-based audit Internal audits were conducted based on a risk-based
plan yang telah disusun dengan mempertimbangkan audit plan, developed by considering IT risk priorities
prioritas risiko TI yang berdampak signifikan terhadap that have a significant impact on business operations
operasional bisnis dan serta mendorong peningkatan and support continuous improvement. The Company
berkelanjutan. Perseroan juga menjalani audit eksternal also underwent external audits conducted by a Public
yang dilaksanakan oleh Kantor Akuntan Publik (KAP) Accounting Firm (KAP) as part of an independent
sebagai bagian dari proses assurance independen. assurance process. These external audits provide
Audit eksternal ini memberikan validasi objektif terhadap objective validation of the implementation of IT controls,
penerapan pengendalian TI, khususnya yang berkaitan particularly those related to financial reporting and
dengan pelaporan keuangan dan sistem pendukungnya. supporting systems. The results of both internal and
Hasil audit internal dan eksternal menunjukkan bahwa external audits indicate that, in general, IT controls
secara umum pengendalian TI telah berjalan secara have been operating effectively, although there are still
efektif, meskipun masih terdapat beberapa catatan several findings that require follow-up actions.
perbaikan yang perlu ditindaklanjuti.
Tindak lanjut atas seluruh temuan audit dilakukan melalui Follow-up on all audit findings is carried out through a
mekanisme corrective action plan yang dimonitor secara corrective action plan mechanism, which is periodically
berkala oleh manajemen dan fungsi terkait. Dengan monitored by management and relevant functions.
demikian, penyelenggaraan audit TI sepanjang tahun Accordingly, the implementation of IT audits throughout
2025 dinilai telah berjalan dengan baik dan memberikan 2025 is considered to have been well executed and
kontribusi signifikan dalam memperkuat tata kelola has made a significant contribution to strengthening
TI, meningkatkan kepatuhan, serta memitigasi risiko IT governance, enhancing compliance, and mitigating
yang berpotensi mengganggu keberlangsungan bisnis risks that could potentially disrupt the organization’s
organisasi business continuity.
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RENCANA PENGEMBANGAN IT MASA FUTURE IT DEVELOPMENT PLAN
DEPAN
Pengembangan teknologi informasi GMF ke depan akan GMF’s future IT development will continue to be aligned
terus diselaraskan dengan strategi bisnis perusahaan with the Company’s business strategy through the
melalui pendekatan Business & IT Strategy Alignment, Business & IT Strategy Alignment approach, ensuring
guna memastikan teknologi informasi menjadi enabler that information technology serves as a key enabler
utama dalam mendukung pertumbuhan bisnis, in supporting business growth, improving operational
peningkatan efisiensi operasional, serta penguatan efficiency, and strengthening the Company’s digital
kapabilitas digital Perseroan. capabilities.
Innovation & Digital Transformation Innovation & Digital Transformation
Divisi Innovation & Digital Transformation akan berfokus The Innovation & Digital Transformation division will focus
pada program digitalisasi dengan mengusung tema on digitalization programs under the theme “Integration
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
“Integration and Governance Excellence.” Inisiatif ini and Governance Excellence.” These initiatives aim to
diarahkan untuk memperkuat pemanfaatan teknologi strengthen the use of digital technology in supporting
digital dalam mendukung berbagai strategic goals the Company’s strategic goals, namely:
Perseroan, yaitu:
Maintain Airworthy & Reliability Maintain Airworthy & Reliability
Mendukung peningkatan kemampuan organisasi dalam Enhancing the organization’s capabilities in operational
perencanaan operasional, pengelolaan data, serta planning, data management, and decision-making
pengambilan keputusan melalui pemanfaatan sistem through integrated digital systems.
digital yang terintegrasi.
Escalate Customer Intimacy Escalate Customer Intimacy
Meningkatkan kualitas interaksi perusahaan dengan Improving the quality of customer interactions through
pelanggan melalui digitalisasi proses dan pemanfaatan digitalized processes and digital channels that enhance
kanal digital yang memungkinkan transparansi dan transparency and customer experience.
peningkatan pengalaman pelanggan.
Workforce Empowerment Workforce Empowerment
Memberdayakan sumber daya manusia melalui Empowering human capital through digital technologies
pemanfaatan teknologi digital yang mendukung that support productivity, work flexibility, and employee
produktivitas, fleksibilitas kerja, serta peningkatan capability development.
kapabilitas karyawan.
Digitalizing Operation Digitalizing Operation
Mendorong digitalisasi proses operasional perusahaan Driving the digitalization of operational processes to
guna meningkatkan efektivitas, efisiensi, serta akurasi improve effectiveness, efficiency, and accuracy in
dalam pelaksanaan kegiatan operasional. operational activities.
ERP System & IT Service Delivery ERP System & IT Service Delivery
Divisi ERP System & IT Service Delivery akan melanjutkan The ERP System & IT Service Delivery division
pengembangan teknologi informasi dengan fokus pada will continue to strengthen the Company’s core IT
penguatan kapabilitas inti teknologi informasi melalui capabilities through the Core IT Function Strategic Goals,
Core IT Function Strategic Goals, yang meliputi: which include:
Strengthen IT Governance, Framework & Strengthen IT Governance, Framework &
Organization Organization
Penguatan tata kelola teknologi informasi melalui Strengthening IT governance through the establishment
pengembangan kebijakan, struktur organisasi, proses, of policies, organizational structures, processes, and
serta kompetensi yang diperlukan agar pengelolaan TI competencies required to manage IT strategically and
dapat berjalan secara strategis dan efektif. effectively.
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Technology Advancement & Advanced Technology Advancement & Advanced
02 Technology Adoption Technology Adoption
Modernisasi infrastruktur teknologi informasi serta Modernizing IT infrastructure and adopting advanced
pemanfaatan teknologi terbaru untuk meningkatkan technologies to improve operational performance and
03 kinerja operasional dan daya saing perusahaan. enhance the Company’s competitive advantage.
Strengthen Information Security Strengthen Information Security
Penguatan perlindungan terhadap sistem dan aset Strengthening the protection of corporate systems
04
informasi korporasi dari ancaman siber maupun akses and information assets against cyber threats and
tidak sah guna menjaga kerahasiaan, integritas, serta unauthorized access to ensure confidentiality, integrity,
ketersediaan informasi. and availability.
05
Selain itu, pengembangan teknologi informasi juga In addition, IT development will also support the Business
diarahkan untuk mendukung Business IT Strategic IT Strategic Goals, namely:
06 Goals, yaitu:
1. Maintain Airworthy & Reliability 1. Maintain Airworthy & Reliability
2. Effective & Efficient Supply Chain 2. Effective & Efficient Supply Chain
3. Escalate Customer Intimacy 3. Escalate Customer Intimacy
4. Employee Empowerment 4. Employee Empowerment
5. Digitalizing Operation 5. Digitalizing Operation
Analisis dan Pembahasan Manajement - Management Analysis and Discussion
Melalui pendekatan tersebut, GMF berupaya memastikan Through these initiatives, GMF aims to ensure that future
bahwa pengembangan teknologi informasi tidak hanya IT development not only strengthens the Company’s
memperkuat fondasi teknologi Perseroan, tetapi juga technological foundation but also directly supports
secara langsung mendukung peningkatan kinerja operational excellence and value creation for customers
operasional dan penciptaan nilai bagi pelanggan serta and stakeholders.
pemangku kepentingan.
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177 PT Garuda Maintenance Facility Aero Asia Tbk Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Page 178
Tata Kelola Perusahaan - Corporate Governance
01
04
02
05
06
03
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PT Garuda Maintenance Facility Aero Asia Tbk Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Corporate
Governance
Page 180
01
Komitmen Kuat Penerapan Tata Kelola
02
Perusahaan yang Baik
03 Strong Commitment to Implementing Good Corporate Governance
04
Tata Kelola Perusahaan yang Baik atau Good Corporate Good Corporate Governance (GCG) is a principle that
Governance (GCG) merupakan prinsip yang menjadi forms the basis of company management based on laws
05 dasar dari suatu pengelolaan perusahaan berdasarkan and regulations and business ethics. GMF understands
peraturan perundang-undangan dan etika usaha. GMF the importance and strategic benefits of implementing
mengetahui arti penting dan manfaat strategis dari GCG principles. Operational management in accordance
06 implementasi prinsip-prinsip GCG. Penyelenggaraan with GCG principles is evident in the company's
operasional sesuai prinsip-prinsip GCG terlihat dari sustainability, which has recorded positive performance
keberlangsungan usaha yang mampu mencatatkan and strengthened trust, as well as providing added value
kinerja positif dan memperkuat kepercayaan serta for shareholders and stakeholders.
memberikan nilai tambah bagi para pemegang saham
dan para pemangku kepentingan.
GMF mengimplementasikan GCG melebihi ketentuan GMF implements GCG beyond the requirements
peraturan perundang-undangan yang berlaku of applicable laws and regulations because GMF
dikarenakan GMF memahami bahwa implementasi dan understands that the implementation and continuous
perbaikan secara berkelanjutan dari GCG menjadi kunci improvement of GCG are key to improving performance
Tata Kelola Perusahaan - Corporate Governance
penting untuk meningkatkan pencapaian dan menjaga and maintaining client trust. From time to time, GMF
kepercayaan para klien. Dari waktu ke waktu, GMF makes improvements, adjusting its policies and
melakukan penyempurnaan, menyesuaikan dengan operational procedures to comply with applicable
kebijakan dan prosedur operasional guna menaati regulations and implement industry best practices,
peraturan yang berlaku dan menerapkan praktik terbaik developing systems and increasing the awareness of all
industri, mengembangkan sistem serta meningkatkan GMF personnel of the importance of implementing GCG.
kesadaran seluruh insan GMF akan pentingnya
penerapan GCG.
PEDOMAN TATA KELOLA PERUSAHAAN GUIDELINES FOR CORPORATE
GOVERNANCE
Sebagai salah satu bentuk komitmen GMF terhadap As part of GMF's commitment to implementing GCG, the
penerapan GCG, telah dibentuk Pedoman Tata Kelola Corporate Governance Guidelines were established on
Perusahaan pada tanggal 29 Desember 2022 dengan December 29, 2022. The latest revision was endorsed by
revisi terakhir pada tanggal 31 Desember 2024. Revisi all members of the Board of Commissioners and Board
terakhir telah ditandatangani oleh seluruh anggota of Directors who were serving at that time through their
Dewan Komisaris dan Direksi yang menjabat pada saat signature, and these guidelines remain in effect to date.
itu dan pedoman ini masih digunakan hingga saat ini.
Pedoman Tata Kelola Perusahaan telah diunggah di website resmi GMF dan dapat
diakses oleh publik
The Corporate Governance Guidelines have been uploaded to the official website of GMF
and accessible for the public
CLICK HERE
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PRINSIP DAN DASAR HUKUM BASIC PRINCIPLES AND LEGAL BASIS
PENERAPAN GCG OF GCG IMPLEMENTATION
PRINSIP DASAR DAN PERKEMBANGANNYA BASIC PRINCIPLES
Perseroan mengacu pada lima prinsip dasar penerapan The Company refers to five basic principles of GCG
GCG yaitu: transparansi, akuntabilitas, responsibilitas, implementation, namely: transparency, accountability,
independensi, dan kesetaraan serta kewajaran (TARIF). responsibility, independence, as well as equity and
fairness (TARIF).
Prinsip Penerapan GCG – TARIF
Principles of GCG Implementation – TARIF
Transparansi Akuntabilitas Pertanggungjawaban
Transparency Accountability Responsibility
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
GMF menerapkan kehati-hatian
GMF memiliki struktur organ GCG
GMF menyediakan informasi yang dan patuh terhadap perundang -
yang memiliki kejelasan fungsi
relevan, akurat, dan tepat waktu undangan sebagai bentuk tanggung
dan berperan dalam menjamin
kepada pemegang saham dan jawab terhadap keberlangsungan
efektivitas kinerja Perseroan.
seluruh pemangku kepentingan. usaha.
GMF has a clear function of GCG
GMF provides the information that is GMF acts prudently and, complies
bodies that play a role in assuring
relevant, accurate, and punctual to with the regulations as a form
the effectiveness of the Company’s
shareholders and all stakeholders of responsibility on business
performance.
sustainability.
Kesetaraan dan
Kemandirian
Kewajaran
Independency
Equity and Fairness
GMF menjamin perlakuan yang
GMF mengambil keputusan bisnis
adil dan setara dalam memenuhi
tanpa intervensi dari pihak manapun
hak pemegang saham dan seluruh
untuk menghindari benturan
pemangku kepentingan sesuai
kepentingan dengan lingkup organ
dengan peraturan perundang-
Perseroan.
undangandan Kode Etik Perseroan.
GMF takes decision without the
GMF guarantees fair and equal
intervention of any party to avoid
treatment to fulfill the authorities of
conflict of interest among the
shareholders and all stakeholders
Company’s bodies
according to the legislations and
Code of Conduct.
DASAR HUKUM PENERAPAN GCG LEGAL BASIS OF GCG IMPLEMENTATION
Wujud penerapan GCG senantiasa didasari oleh dasar The implementation of GCG is always based on a strong
hukum yang berlaku, antara lain sebagai berikut: and structured legal basis, among others as follows:
1. Undang-Undang No. 40 Tahun 2007 tentang 1. Law No. 40 of 2007 concerning Limited Liability
Perseroan Terbatas; Companies;
2. Undang-Undang No. 8 Tahun 1995 tentang Pasar 2. Law No. 8 of 1995 concerning Capital Markets;
Modal;
3. Peraturan Menteri Negara Badan Usaha Milik (BUMN) 3. Regulation of the Minister of State-Owned
Negara No. PER-02/MBU/03/2023 tentang Pedoman Enterprises (SOEs) No. PER-02/MBU/03/2023 on
tata Kelola dan Kegiatan Korporasi Signifikan Badan Guidelines for Governance and Significant Corporate
Usaha Milik Negara; Activities of State-Owned Enterprises;
4. Peraturan Menteri Negeri BUMN No. PER-12/ 4. Regulation of the Minister of State-Owned Enterprises
MBU/2012 tentang Organ Pendukung Dewan No. PER-12/MBU/2012 on Supporting Organs of the
Komisaris/Dewan Pengawas BUMN; Board of Commissioners/Supervisory Board of SOEs;
5. Peraturan Menteri Negeri BUMN No. PER-03/ 5. SOE Ministerial Regulation No. PER-03/MBU/2012
MBU/2012 tentang Pedoman Pengangkatan on Guidelines for the Appointment of Members of
Anggota Direksi dan Anggota Dewan Komisaris Anak the Board of Directors and Members of the Board
Perusahaan BUMN; of Commissioners of SOE Subsidiaries;
6. Peraturan Otoritas Jasa Keuangan No. 21/ 6. Financial Services Authority Regulation No. 21/
POJK.04/2015 tentang Penerapan Pedoman Tata POJK.04/2015 on the Implementation of Public
Kelola Perusahaan Terbuka; Company Governance Guidelines;
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01
7. Surat Edaran Otoritas Jasa Keuangan No.32/ 7. Circular Letter of Financial Services Authority No.32/
02 SEOJK.04/2015 tentang Pedoman Tata Kelola SEOJK.04/2015 on Guidelines for Public Company
Perusahaan Terbuka; Governance;
8. ASEAN Corporate Governance Scorecard (ACGS) 8. ASEAN Corporate Governance Scorecard (ACGS)
03 oleh ASEAN Capital Market Forum; with ASEAN Capital Market Forum;
9. Anggaran Dasar Perseroan sesuai Akta Pendirian No. 9. Articles of Association of the Company pursuant
93 tanggal 26 April 2002, yang terakhir kali diubah to Deed of Establishment No. 93 dated 26 April
dengan Akta Pernyataan Keputusan rapat No. 5 2002, which was last amended by Deed of Meeting
04
tanggal 28 Oktober 2024. Resolution No. 5 dated October 28, 2024.
10. Akta Pernyataan Keputusan Rapat No. 8 tanggal 24 10. Deed of Meeting Resolution No. 8 dated October
Oktober 2025. 24, 2025.
05
MANFAAT PENERAPAN GCG BENEFITS OF IMPLEMENTING GCG
06
Penerapan GCG Mendukung Kinerja Positif dan Operasional Usaha Bebas dari Isu
GCG Implementation Supports Positive Business Achievement and Ensures Clean Operations Free from Any Issues
Pendapatan Usaha Laba Bersih Tahun Total Liabilitas dan
Total Aset Ekuitas
Operating Revenue Berjalan Total Assets
Profit for the Year Total Liabilities and Equity
USDM492 USDM34 USDM813 USDM813
16.77% YoY 26,27% YoY 91.46% YoY 91.46% YoY
Tata Kelola Perusahaan - Corporate Governance
Jumlah Pengaduan Whistleblowing dan
Terselesaikan Jumlah Laporan Gratifikasi
Number of Incoming Whistleblowing Report Tidak ada Kasus Perkara Number of Gratification Report
and Settled Hukum
None of Legal Cases
6 12
TUJUAN PENERAPAN GCG OBJECTIVES OF GCG
IMPLEMENTATION
Melalui penerapan GCG di lingkungan usahanya, GMF GMF aims to achieve several objectives by applying
memiliki sejumlah tujuan yang ingin dicapai yaitu: GCG in its business environment, such as:
1. Mengarahkan perilaku seluruh insan GMF dalam 1. Encouraging all personnel to act according to the
bertindak sesuai dengan koridor nilai dan budaya corporate values and culture to make the Company's
Perusahaan yang telah ditetapkan guna menjamin management process goes more effective and
efektivitas proses pengelolaan Perseroan serta make the decision-making process goes fairly and
keadilan dan transparansi proses pengambilan transparently;
keputusan;
2. Menunjang terciptanya keseimbangan hubungan 2. Creating a balanced relationship between GMF
antara GMF dengan pemangku kepentingan, yang and stakeholders, including Shareholders, Board
meliputi Pemegang Saham, Dewan Komisaris, Direksi, of Commissioners, Board of Directors, employees,
karyawan, pelanggan, pemasok, dan pihak eksternal customers, suppliers, and external parties to clarify
sehingga tercipta kejelasan fungsi dan peran masing- their functions and roles and ensure accountable
masing dan menjamin keberlangsungan usaha yang business;
akuntabel;
3. Membangun terwujudnya citra positif GMF serta 3. Building a positive image of GMF and increasing
meningkatkan kepercayaan publik sebagai entitas public image on GMF as an ethical and responsible
bisnis yang beretika dan bertanggung jawab (good business entity (good corporate citizenship);
corporate citizenship);
4. Mendorong peningkatan nilai dan daya saing GMF 4. Increasing the level of values and competitiveness
di tingkat nasional maupun internasional; of GMF at the national and international levels;
5. Membangun dan mengokohkan landasan 5. Building and strengthening the foundation of GMF
kelangsungan usaha GMF dalam jangka panjang. to generate a long-term business continuity.
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FOKUS PERKEMBANGAN GCG TAHUN GCG DEVELOPMENT FOCUS IN 2025
2025
Sepanjang tahun 2025, Perseroan telah melakukan Throughout 2025, the Company has carried out various
berbagai kegiatan untuk mengembangkan praktik activities to develop GCG practices. These efforts
GCG. Upaya ini mencakup pengembangan berkala yang include periodic development that is useful for updating
berguna untuk memperbarui kapasitas internal guna internal capacity to adapt to the latest regulatory
menyesuaikan dengan perkembangan regulasi terbaru. developments.
Perseroan menjalankan berbagai aktivitas rutin secara The Company carried out various routine annual
tahunan mencakup assessment GCG, melakukan activities, including GCG assessments, socialization of
sosialisasi implementasi GCG bagi pegawai baru, GCG implementation for new employees, socialization of
sosialisasi larangan penerimaan gratifikasi, dan the prohibition of accepting gratuities, and encouraging
mendorong praktik WBS melalui WBS Campaign. WBS practices through the WBS Campaign.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Pada tahun 2025, Perseroan melakukan analisa terhadap In 2025, the Company conducted an analysis of new
peraturan baru yang berdampak pada pedoman serta regulations that had an impact on the Company's internal
kebijakan internal Perseroan. guidelines and policies.
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Struktur Tata Kelola Perseroan
02
The Company’s Governance Structure
03
04
Penerapan prinsip-prinsip GCG di GMF terdiri dari dua The application of GCG principles at GMF consists of
aspek utama, yaitu Struktur Tata Kelola atau Governance two main aspects: the Governance Structure and the
Structure, serta Proses Tata Kelola atau Governance Governance Process. These two aspects influence each
05 Process. Kedua aspek ini saling mempengaruhi satu other to provide governance outcomes according to the
sama lain untuk memberikan Hasil Tata Kelola atau Company’s expectations and all stakeholders.
Governance Outcome sesuai dengan harapan Perseroan
06 dan seluruh pemangku kepentingan.
GMF memiliki 3 (tiga) organ utama yaitu Rapat Umum GMF has 3 (three) main organs: the General Meeting of
Pemegang Saham (RUPS) yang mengakomodasi Shareholders (GMS), which accommodates the interests
kepentingan pemegang saham, Direksi yang mengelola of shareholders; the Board of Directors, which manages
Perseroan, dan Dewan Komisaris yang melakukan the Company; and the Board of Commissioners, which
pengawasan terhadap pengelolaan Perseroan. Dewan supervises the Company’s management activities. The
Komisaris dan Direksi memiliki tanggung jawab untuk Board of Commissioners and the Board of Directors
memelihara kesinambungan usaha dalam jangka panjang are responsible for maintaining long-term business
sehingga penting bagi kedua organ tersebut untuk continuity; therefore, the two bodies need to have the
memiliki kesamaan persepsi terhadap visi, misi, dan same perception of GMF’s vision, mission, and values.
Tata Kelola Perusahaan - Corporate Governance
nilai-nilai GMF.
Perseroan telah menunjuk Direktur Utama sebagai The Company has appointed the President Director as
penanggung jawab dalam penerapan GCG yang dalam the person in charge of GCG implementation, which
pelaksanaannya dijalankan oleh Divisi Corporate in its implementation is carried out by the Corporate
Secretary & Legal yang secara struktur organisasi berada Secretary & Legal Division, which is structurally under
di bawah Direktur Utama sebagaimana ditetapkan dalam the President Director as stipulated in the CEO Decree
Surat Keputusan Direktur Utama No.DT/SKEP-5015/25 No.DT/SKEP-5015/25 concerning Parent Organisation of
tentang Organisasi Induk PT Garuda Maintenance PT Garuda Maintenance Facility Aero Asia Tbk.
Facility Aero Asia Tbk.
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PT Garuda Maintenance Facility Aero Asia Tbk
Struktur Tata Kelola Perusahaan
Corporate Governance Structure
RUPS | GMS
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Sekretaris Dewan Komisaris
Sekretaris Perusahaan Unit Internal Audit
Secretary of the Board of
Corporate Secretary Internal Audit Unit
Commissioners
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Unit Lain Organ Perseroan
Unit Financial &
Other Units of The
Management Accounting
Company Organs
Komite Audit
Audit Committee
Komite Pemantau Risiko dan
Tata Kelola Terintegras
Risk Monitoring Committee
and Integrated Corporate
Governance
Komite Nominasi dan
Remunerasi
Nomination and Remuneration
Committee
Perseroan memiliki berbagai kebijakan atau soft The Company has various GCG policies or soft structures
structure GCG sebagai berikut. Kebijakan-kebijakan ini as follows. These policies are available on the Company's
telah diterbitkan dalam situs website Perseroan yaitu website at www.gmf-aeroasia.co.id which covers the
www.gmf-aeroasia.co.id yang mencakup: followings:
1. Anggaran Dasar Perusahaan; 1. Articles of Association;
2. Pedoman Tata Kelola Perusahaan (GCG Code); 2. Corporate Governance Guidelines (GCG Code);
3. Pedoman Perilaku (Code of Conduct); 3. Code of Conduct;
4. Pedoman Direksi dan Dewan Komisaris; 4. Guidelines for the Board of Directors and the Board
of Commissioners;
5. Piagam Komite (Committee Charter); 5. Committee Charter;
6. Piagam Audit Internal (Internal Audit Charter); 6. Internal Audit Charter;
7. Kebijakan Internal Audit; 7. Internal Audit Policy;
8. Kebijakan Manajemen Risiko; 8. Risk Management Policy;
9. Kebijakan Pengendalian Internal; 9. Internal Control Policy;
10. Pengendalian Gratifikasi; 10. Gratification Control;
11. Kebijakan Whistleblowing System; 11. Whistleblowing System Policy;
12. Kebijakan Pengadaan Barang dan Jasa. 12. Procurement Policy.
STRUKTUR TATA KELOLA SUSTAINABILITY GOVERNANCE
KEBERLANJUTAN [OJK E.1] [GRI 2-9, STRUCTURE [OJK E.1] [GRI 2-9, 2-11]
2-11]
Dewan Komisaris dan Direksi menjadi badan tata kelola The Board of Commissioners and the Board of Directors
tertinggi di Perseroan yang menjalankan operasional serve as the highest governance bodies of the Company
berkelanjutan. Informasi mengenai komposisi anggota and are responsible for overseeing sustainable
Dewan Komisaris dan Direksi telah disampaikan di bab operations. Information regarding the composition of
“Profil Perusahaan”, sub-bab “Profil Dewan Komisaris” members of the Board of Commissioners and Board of
dan “Profil Direksi”. Directors is presented in the chapter “Company Profile,”
sub-chapters “Profile of the Board of Commissioners”
and “Profile of the Board of Directors”.
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01
Tugas dan tanggung jawab Dewan Komisaris dan Direksi The duties and responsibilities of the Board of
02 diungkapkan dalam bab ini pada sub-bab “Tugas dan Commissioners and Board of Directors are disclosed
Tanggung Jawab Dewan Komisaris” dan “Tugas dan in this chapter under the sub-chapters “Duties and
Tanggung Jawab Direksi”. Dewan Komisaris memiliki Responsibilities of the Board of Commissioners” and
03 4 (empat) organ pendukung yaitu Sekretaris Dewan “Duties and Responsibilities of the Board of Directors.”
Komisaris (SDK), Komite Audit (KA), Komite Nominasi The Board of Commissioners is supported by four (4)
dan Remunerasi (KNR), dan Komite Pemantau Risiko supporting organs, namely the Board of Commissioners
dan Tata Kelola Terintegrasi (KPRTKT). Direksi memiliki Secretary (SDK), the Audit Committee (AC), the
04
5 (lima) organ pendukung yaitu Corporate Secretary Nomination and Remuneration Committee (NRC),
& Legal, Internal Audit, Corporate Strategy & Digital and the Risk Monitoring and Integrated Governance
Transformation, Quality Assurance & Safety, serta Sales (KPRTKT). The Board of Directors is supported by 5
05 & Marketing. (five) supporting organs, namely Corporate Secretary
& Legal (CSL), Internal Audit (IA), Corporate Strategy
& Digital Transformation (CSDT), Quality Assurance &
06 Safety (QAS), serta Sales & Marketing (SM).
Direksi bertanggung jawab terhadap pengelolaan dan The Board of Directors is responsible for managing
pemantauan isu-isu terkait ekonomi, lingkungan hidup, and monitoring material economic, environmental, and
dan sosial yang material. Sampai dengan akhir periode social issues. As of the end of the reporting period,
pelaporan, Perseroan tidak menunjuk pejabat khusus the Company has not appointed a specific officer
ataupun membentuk komite khusus yang bertanggung nor established a special committee dedicated to
jawab terhadap keberlanjutan. Pengelolaan keberlanjutan sustainability matters. Sustainability management is
dilakukan bersama-sama seluruh Direktur dan unit carried out collectively by all Directors and supporting
kerja pendukung, sesuai tugas dan tanggung jawab work units in accordance with their respective duties
masing-masing. GMF telah membentuk Unit Corporate and responsibilities. GMF has established a Corporate
Tata Kelola Perusahaan - Corporate Governance
Communication & CSR di dalam struktur Corporate Communication & CSR Unit within the Corporate
Secretary & Legal yang bertanggung jawab secara Secretary & Legal structure, which is specifically
khusus untuk menangani pelaksanaan kegiatan TJSL di responsible for managing the implementation of the
Perseroan. Unit ini dipimpin oleh seorang Division Head Company’s TJSL programs. This unit is led by a Division
yang bertanggung jawab kepada Corporate Secretary Head who reports to the Corporate Secretary & Legal
& Legal Group Head. Perseroan juga memiliki unit lain Group Head. The Company also has another unit
untuk mengelola kegiatan sosial secara khusus yang that specifically manages social activities related to
mencakup bidang lingkungan dan kesehatan yaitu unit environmental and health aspects, namely the Quality,
Quality, Health, Safety and Environment (QHSE), yang Health, Safety and Environment (QHSE) unit, which
berada di bawah Dinas Corporate Affairs & HSE. Isi dari operates under the Corporate Affairs & HSE Division.
Laporan Keberlanjutan telah diketahui Dewan Komisaris The contents of the Sustainability Report have been
dan Direksi dan bertanggung jawab terhadap seluruh acknowledged by the Board of Commissioners and the
isi laporan. [GRI 2-12, 2-13] Board of Directors, who are responsible for the entire
content of the report. [GRI 2-12, 2-13]
KEBIJAKAN PEMISAHAN CHAIRMAN SEPARATION POLICY OF CHAIRMAN OF
OF THE BOARD DAN CEO [ESG G-03] THE BOARD AND CEO [ESG G-03]
Perseroan menerapkan sistem tata kelola dua badan The Company implements a two-tier governance system
(two-tier) yang memisahkan peran pengawasan untuk that separates the oversight role for the non-executive
badan non-eksekutif dan peran pengelolaan untuk badan body and the management role for the executive body.
eksekutif. Badan non-eksekutif yaitu Dewan Komisaris, The non-executive body, the Board of Commissioners, is
dipimpin oleh Komisaris Utama, dan badan eksekutif led by the President Commissioner, while the executive
adalah Direksi, dipimpin oleh Direktur Utama (berperan body, the Board of Directors, is led by the President
sebagai CEO). Ketentuan ini telah ditetapkan dalam Director (who acts as the CEO). This policy has been
Pedoman Tata Kelola dan Anggaran Dasar Perseroan. established in Corporate Governance Guideline and
Articles of Association.
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PT Garuda Maintenance Facility Aero Asia Tbk
Hasil Tata Kelola: Evaluasi, Pemantauan, dan
Peningkatan
Governance Results: Evaluation, Monitoring, and Improvement
Perseroan memiliki mekanisme assessment atau The Company has an assessment mechanism to evaluate
penilaian penerapan GCG yang dilakukan secara berkala. the implementation of GCG, which is conducted on a
Pada tahun 2025, Perseroan menggunakan metode periodic basis. In 2025, the Company applied the GCG
Penilaian Penerapan GCG berdasarkan Parameter assessment method based on the Parameter of POJK
POJK No.21/POJK.04/2015 tentang Penerapan No. 21/POJK.04/2015 concerning the Implementation of
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Pedoman Tata Kelola Perusahaan Terbuka dan SEOJK Corporate Governance Guidelines for Public Companies
No.32/SEOJK.04/2015 tentang Pedoman Tata Kelola and SEOJK No. 32/SEOJK.04/2015 concerning Corporate
Perusahaan Terbuka. Governance Guidelines for Public Companies.
GMF tidak melakukan penilaian penerapan GCG GMF did not conduct a GCG implementation assessment
berdasarkan pendekatan BUMN pada tahun buku based on the SOE approach for the 2025 financial
2025 sehubungan dengan telah dicabutnya Keputusan year, in connection with the revocation of the Decree
Sekretaris Kementerian Badan Usaha Milik Negara of the Secretary of the Ministry of State-Owned
Republik Indonesia Nomor SK-16/S.MBU/2012 tentang Enterprises of the Republic of Indonesia Number SK-
Indikator/Parameter Penilaian dan Evaluasi Atas 16/S.MBU/2012 concerning Indicators/Parameters for
Penerapan Tata Kelola Perusahaan yang Baik pada the Assessment and Evaluation of Good Corporate
Badan Usaha Milik Negara dan hingga saat ini belum Governance Implementation in State-Owned Enterprises
terdapat indikator baru sebagai dasar kriteria penilaian and currently, no new indicators have been issued as
penerapan GCG tahun buku 2025. the basis for GCG implementation assessment criteria
for the 2025 financial year.
PENERAPAN ATAS PEDOMAN TATA COMPLIANCE WITH GUIDELINE
KELOLA PERUSAHAAN TERBUKA: OF GOVERNANCE FOR PUBLIC
KESESUAIAN TERHADAP SEOJK NO. COMPANIES: COMPLIANCE WITH
32/SEOJK.04/2015 SEOJK NO. 32/SEOJK.04/2015
GMF, sebagai perusahaan terbuka, telah melaksanakan GMF, as a public company, has implemented all
seluruh peraturan yang dikeluarkan OJK dan akan terus regulations issued by OJK and will continue to strive
berupaya melakukan perbaikan untuk menciptakan for improvement to create added value for shareholders
nilai tambah bagi pemegang saham dan pemangku and stakeholders. In particular, the guidelines for
kepentingan. Khususnya terkait pedoman Tata Kelola Public Company Governance are regulated under
Perusahaan Terbuka yang diatur berdasarkan Peraturan OJK Regulation No. 21/POJK.04/2015 dated 16
OJK No. 21/POJK.04/2015 tanggal 16 November 2015 November 2015 on the Implementation of Public
tentang Penerapan Pedoman Tata Kelola Perusahaan Company Governance Guidelines, which is elaborated
Terbuka, yang dijabarkan dalam Surat Edaran OJK in OJK Circular Letter No. 32/SEOJK.04/2015 dated
No. 32/SEOJK.04/2015 tanggal 17 November 2015 17 November 2015 on Public Company Governance
tentang Pedoman Tata Kelola Perusahaan Terbuka. Guidelines. The guidelines, which contain aspects,
Pedoman tersebut, yang memuat aspek, prinsip dan principles and recommendations of good corporate
rekomendasi tata kelola perusahaan yang baik, berguna governance, are useful to encourage the implementation
untuk mendorong penerapan praktik GCG sesuai dengan of GCG practices in accordance with exemplary
praktik internasional yang patut diteladani perusahaan international practices for listed companies. The
terbuka. Perseroan wajib menerapkan pedoman Company is obliged to implement the guideline, and
tersebut, dan jika belum menerapkannya, Perseroan if it has not implemented it, the Company is obliged
wajib menjelaskan alasan tidak diterapkannya pedoman to explain the reasons for not implementing the
tersebut. Pengungkapan penerapan atas rekomendasi guideline. Disclosure of the implementation of the
dalam pedoman tersebut disampaikan dalam laporan recommendations in the guidelines is submitted in the
tahunan perusahaan terbuka. annual report of the public company.
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01
Berdasarkan Surat Edaran OJK No. 32/SEOJK.04/2015 Based on OJK Circular Letter No. 32/SEOJK.04/2015
02 sebagai standar penerapan GCG yang mencakup 5 as a standard of GCG implementation which includes 5
(lima) aspek, 8 (delapan) prinsip dan 25 (dua puluh (five) aspects, 8 (eight) principles and 25 (twenty-five)
lima) rekomendasi penerapan aspek dan prinsip recommendations for implementing GCG aspects and
03 GCG. Perseroan telah memenuhi 25 (dua puluh lima) principles. The Company has fulfilled 25 (twenty five)
rekomendasi. Rekomendasi ini merupakan standar recommendations. These recommendations are the
penerapan aspek dan prinsip GCG yang harus diterapkan standards for the implementation of GCG aspects and
Perseroan. Adapun rekomendasi yang belum memenuhi principles that must be implemented by the Company.
04
dan penerapannya di lingkup Perseroan adalah sebagai The recommendations that have not been fulfilled and
berikut: their implementation within the scope of the Company
are as follows:
05
Kriteria Penjelasan Penerapan di Perseroan
No. Rekomendasi
06 Criteria Explanation of Implementation within
Recommendation
the Company
Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam Menjamin Hak-Hak Pemegang Saham
I.
Public Company’s relations with its Shareholders in ensuring their Rights
Prinsip 1 | Principle 1
Meningkatkan Nilai Penyelenggaraan RUPS
Increasing the Value of GMS
Perusahaan Terbuka memiliki cara atau prosedur
teknis pengumpulan suara (voting) baik secara
terbuka maupun tertutup yang mengedepankan
independensi dan kepentingan Pemegang Saham.
1.1 - -
The Public Company establishes clear open or
closed voting methods or procedures that uphold
Tata Kelola Perusahaan - Corporate Governance
the independence aspect and prioritize the interests
of shareholders.
Seluruh anggota Direksi dan anggota Dewan
Komisaris Perusahaan Terbuka hadir dalam Rapat
Umum Pemegang Saham (RUPS) Tahunan.
1.2 All members of the Board of Directors and the Board - -
of Commissioners of the Public Company attend the
Annual General Meeting of Shareholders (Annual
GMS).
Ringkasan berita acara RUPS tersedia dalam situs
web Perusahaan Terbuka paling sedikit selama 1
1.3 (satu) tahun. - -
Minutes of GMS is made available on the Public
Company’s website for at least one (1) year.
Prinsip 2 | Principle 2
Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor.
Improving the Quality of Public Company’s Communications with Shareholders or investors.
Perusahaan Terbuka harus memiliki suatu kebijakan
komunikasi terbuka dengan Pemegang Saham atau
investor.
2.1 - -
The Public Company establishes an open
communication policy with shareholders or
investors.
Perusahaan Terbuka mengungkapkan kebijakan
komunikasi Perusahaan Terbuka dengan Pemegang
Saham atau investor dalam situs web.
2.2 - -
The Public Company discloses its web-based
communication policy with shareholders or
investors.
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PT Garuda Maintenance Facility Aero Asia Tbk
Kriteria Penjelasan Penerapan di Perseroan
No. Rekomendasi
Criteria Explanation of Implementation within
Recommendation
the Company
Fungsi dan Peran Dewan Komisaris
II.
Functions and Roles of the Board of Commissioners
Prinsip 3 | Principle 3
Memperkuat Keanggotaan dan Komposisi Dewan Komisaris
Strengthening the membership and composition of the Board of Commissioners
Penentuan jumlah anggota Dewan Komisaris
mempertimbangkan kondisi Perusahaan Terbuka.
3.1 Total members of the Board of Commissioners - -
is determined based on the Public Company’s
condition.
Penentuan komposisi anggota Dewan Komisaris
memperhatikan keberagaman latar belakang
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
berdasarkan keahlian, pengetahuan, dan
pengalaman yang dibutuhkan.
3.2 The composition of the Board of Commissioners - -
takes into consideration the diverse backgrounds
of its members while ensuring that they possess the
necessary knowledge, expertise and experience to
effectively discharge their duties.
Prinsip 4 | Principle 4
Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris
Improving the Quality of the Board of Commissioners’ Execution of Duties and Responsibilities
Dewan Komisaris mempunyai kebijakan penilaian
sendiri (self-assessment) untuk menilai kinerja
4.1 Dewan Komisaris. - -
The Board of Commissioners has their Self-
Assessment policy to evaluate their performance.
Kebijakan penilaian sendiri (self-assessment) untuk
menilai kinerja Dewan Komisaris diungkapkan
melalui Laporan Tahunan Perusahaan Terbuka.
4.2 - -
The Board of Commissioners’ Self-Assessment
Policy is disclosed in the Public Company’s Annual
Report.
Dewan Komisaris mempunyai kebijakan terkait
pengunduran diri anggota Dewan Komisaris apabila
terlibat dalam kejahatan keuangan.
4.3 - -
The Board of Commissioners has a policy requiring
them to step down from their position(s) upon any
evidence of their involvement in financial crimes.
Dewan Komisaris atau Komite yang menjalankan
fungsi nominasi dan remunerasi harus menyusun
kebijakan suksesi dalam proses nominasi anggota
Direksi.
4.4 - -
The Board of Commissioners or the Committee in
charge of nomination and remuneration functions
establishes a succession policy to nominate
members of the Board of Directors.
Fungsi dan Peran Direksi
III.
Board of Directors’ Functions and Roles
Prinsip 5 | Principle 5
Memperkuat Keanggotaan dan Komposisi Direksi
Strengthening the membership and composition of the Board of Directors
Penentuan jumlah anggota Direksi ditetapkan
setelah mempertimbangkan kondisi Perusahaan
Terbuka serta efektivitas dalam pengambilan
keputusan.
5.1 - -
Total members of the Board of Directors is
determined after duly considering their effectiveness
in decision-making as well as the Public Company’s
condition.
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01
Kriteria Penjelasan Penerapan di Perseroan
No. Rekomendasi
02 Criteria Explanation of Implementation within
Recommendation
the Company
P e n e n t u a n ko m p o s i s i a n g g o t a D i re k s i
03 memperhatikan, keberagaman latar belakang
yang berdasarkan keahlian, pengetahuan, dan
pengalaman yang dibutuhkan dalam tugasnya.
5.2 The composition of the Board of Directors takes into - -
04 consideration diverse backgrounds of its members
while ensuring that they possess the necessary
knowledge, expertise and experience to effectively
discharge their duties.
05
Anggota Direksi yang membawahi bidang akuntansi
atau keuangan harus memiliki keahlian dan/atau
pengetahuan di bidang akuntansi.
5.3 - -
06 The members of the Board of Directors overseeing
accounting or finance have the expertise and
knowledge in the field of accounting.
Prinsip 6 | Principle 6
Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi
Improving the Quality of the Board of Directors’ Execution of Duties and Responsibilities
Direksi mempunyai kebijakan penilaian sendiri (self-
assessment) untuk menilai kinerja Direksi.
6.1 - -
The Board of Directors has their self-assessment
policy to evaluate their performance.
Kebijakan penilaian sendiri (self-assessment) untuk
menilai kinerja Direksi dan diungkapkan melalui
laporan tahunan Perusahaan Terbuka.
Tata Kelola Perusahaan - Corporate Governance
6.2 The evaluation of the Board of Directors’ - -
performance based on their Self-Assessment
Policy is made a policy and disclosed in the Public
Company’s Annual Report.
Direksi harus mempunyai kebijakan terkait
pengunduran diri anggota Direksi apabila terlibat
dalam kejahatan keuangan.
6.3 - -
The Board of Directors has a policy requiring them to
step down from their position(s) upon any evidence
of their involvement in financial crimes.
Keterlibatan Pemangku Kepentingan
IV.
Stakeholder Engagement
Prinsip 7 | Principle 7
Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan
Strengthening the Corporate Governance Aspects through Stakeholder Participation
Perusahaan Terbuka memiliki kebijakan untuk
mencegah terjadinya insider trading.
7.1 - -
The Public Company has a policy to prevent insider
trading.
Perusahaan Terbuka memiliki kebijakan anti korupsi
dan anti fraud.
7.2 - -
The Public Company has an anti-corruption and
anti-fraud policy.
Perusahaan Terbuka harus sudah menetapkan
kebijakan tentang pemilahan pemasok atau vendor
untuk peningkatan kemampuan Perseroan.
7.3 - -
The Public Company has established a policy for
the selection of suppliers or vendors to improve the
Company’s sourcing capabilities.
Perusahaan Publik harus memiliki ketentuan tentang
pemenuhan hak-hak kreditur.
7.4 - -
Public Company has a provision on the fulfillment
of creditor’s rights.
Perusahaan Terbuka memiliki kebijakan sistem
whistleblowing.
7.5 - -
The Public Company has a whistleblowing system
policy.
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Kriteria Penjelasan Penerapan di Perseroan
No. Rekomendasi
Criteria Explanation of Implementation within
Recommendation
the Company
Perusahaan Terbuka memiliki kebijakan pemberian
insentif jangka panjang kepada Direksi dan
karyawan.
7.6 - -
The Public Company has a policy on long-term
incentives for the Board of Directors and the
employees.
Keterbukaan Informasi
V.
Disclosure of Information
Prinsip 8 | Principle 8
Meningkatkan Pelaksanaan Keterbukaan Informasi
Improving Information Disclosure
Perusahaan Terbuka memanfaatkan penggunaan
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
teknologi informasi secara lebih luas selain situs
web sebagai media keterbukaan informasi.
8.1 - -
The Public Company, other than on its website,
makes a broader use of information technology to
disclose information.
L a p o r a n Ta h u n a n Pe r u s a h a a n Te r b u k a
mengungkapkan pemilik manfaat akhir dalam
kepemilikan saham Perusahaan Terbuka paling
sedikit 5% (lima persen), selain pengungkapan
pemilik manfaat akhir dalam kepemilikan saham
8.2 Perusahaan Terbuka melalui Pemegang Saham - -
utama dan pengendali.
The Public Company’s Annual Report contains
disclosures on shareholders holding at least 5%
(five percent) ownership in the Company in addition
to its main or controlling shareholder.
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01
Rapat Umum Pemegang Saham (RUPS)
02
General Meeting of Shareholders (GMS)
03
04
Rapat Umum Pemegang Saham (RUPS) adalah organ The General Meeting of Shareholders (GMS) is the
Perseroan yang memiliki wewenang yang tidak diberikan Company’s body with exclusive authority not delegated
05 kepada Direksi atau Dewan Komisaris. RUPS menjadi to the Board of Directors or the Board of Commissioners.
wadah bagi Pemegang Saham untuk mengambil The GMS becomes a forum for Shareholders to make
berbagai keputusan penting terkait Perseroan, terutama important decisions concerning the Company, especially
06 yang berkaitan dengan modal dan kelangsungan usaha. on capital and business continuity. Decisions at the GMS
Keputusan yang diambil dalam RUPS harus didasarkan must consider the long-term and short-term interests
pada kepentingan Perseroan dalam jangka panjang of the Company. The GMS cannot intervene with the
maupun jangka pendek. RUPS tidak dapat melakukan duties and authorities of the Board of Commissioners
intervensi terhadap tugas dan wewenang Dewan and the Board of Directors. The rights and authorities
Komisaris dan Direksi. Semua hak dan wewenang RUPS belonging to GMS are adjusted to the provisions in the
disesuaikan dengan ketentuan dalam Undang-Undang Law and the Articles of Association.
dan Anggaran Dasar Perusahaan.
Pemegang Saham Perseroan
Company Shareholders
Tata Kelola Perusahaan - Corporate Governance
2,77% 0,28%
28,54% 68,40%
PT Angkasa Pura Indonesia PT Garuda Indonesia (Persero) Tbk Publik | Public PT Aero Wisata
JENIS-JENIS RUPS GMS TYPES
Perseroan memiliki mekanisme RUPS yang terdiri dari: The mechanism of GMS at the Company is as follows:
1. RUPS Tahunan (RUPST) untuk menyetujui Laporan 1. Annual GMS (AGMS) to approve the Annual Report,
Tahunan, mengesahkan perhitungan tahunan serta ratify the annual calculations and ratify other agenda
mengesahkan mata acara lainnya yang berdasarkan items which based on statutory regulations must be
peraturan perundang-undangan wajib disahkan ratified through the AGMS.
melalui RUPST.
2. RUPS Lainnya (atau juga dikenal sebagai RUPS 2. Other GMS (known as Extraordinary GMS/EGMS)
Luar Biasa /RUPSLB) yaitu RUPS yang diadakan which held from time to time if needed and for the
sewaktu-waktu berdasarkan kebutuhan dan untuk Company’s interests.
kepentingan Perseroan.
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PT Garuda Maintenance Facility Aero Asia Tbk
Tahapan Penyelenggaraan RUPS
GMS Procedures
1 2 3
Pengumuman penyelengaraan
Pemberitahuan rencana Pemanggilan penyelenggaraan RUPS
RUPS melalui media massa
penyelenggaraan RUPS kepada melalui media massa paling lambat
paling lambat 14 hari sebelum
Regulator paling lambat 5 hari kerja 21 hari sebelum pelaksanaan RUPS,
pemanggilan penyelenggaran RUPS
sebelum pengumuman penyelenggara tanpa memperhitungkan tanggal
tanpa memperhitungkan tanggal
RUPS RUPS dan tanggal pemanggilan.
pemanggilan dan pengumuman
Notification of GMS implementation plan Summons for organizing GMS through mass
Announcement of GMS implementation
to Regulators no later than 5 working days media no later than 21 days before the GMS,
through mass media no later than 14 days
before the announcement of the holding of without calculating the date of the GMS dan
before the notice of GMS, without regard to
the GMS. the date of the summons.
the date of summons and announcement
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
4 5 6
Penyampaian Risalah RUPS kepada
Pengumuman ringkasan Risalah RUPS
Regulator paling lambat 30 hari
melalui media massa paling lambat
Pelaksanaan RUPS. setelah pelaksanaan RUPS.
2 hari kerja setelah pelaksanaan RUPS.
Summons for organizing GMS through mass
Implementation of the GMS. Announcement of the Summary of GMS
media no later than 21 days before the GMS,
Minutes through Mass Media At the latest 2
without calculating the date of the GMS dan
working days after the RUPS
the date of the summons.
PENYELENGGARAAN RUPS PADA THE HOLDING OF GMS IN 2025
TAHUN 2025
Di sepanjang tahun 2025, Perseroan menyelenggarakan Throughout 2025, the Company held 4 (four) General
4 (empat) kali RUPS, yaitu RUPS Tahunan pada tanggal Meetings of Shareholders (GMS), namely the Annual
5 Juni 2025, RUPS Luar Biasa pada tanggal 5 Juni 2025, GMS on June 5, 2025, an Extraordinary GMS on June
RUPS Luar Biasa pada tanggal 26 September 2025, dan 5, 2025, an Extraordinary GMS on September 26, 2025,
RUPS Luar Biasa pada tanggal 24 Oktober 2025. and an Extraordinary GMS on October 24, 2025.
RUPS Tahunan
Annual GMS
Hari/Tanggal Kamis, 5 Juni 2025
Day/Date Thursday, June 5, 2025
Waktu
10.21 s/d 12.00WIB
Time
Tempat Ruang Auditorium, Gedung Manajemen Garuda, Lantai Dasar, Garuda City, Area Perkantoran Bandar Udara
Venue International Soekarno-Hatta, Tangerang
Tahapan Pelaksanaan RUPS Tahunan
Process in Orgazining the Annual GMS
Mengirimkan surat Pemberitahuan Penyelenggaraan RUPS Tahunan Tahun Buku 2024 ke OJK pada
Pemberitahuan Penyelenggaraan
tanggal 22 April 2025 melalui surat Direktur Utama Perseroan No. GMF/DT/SPE-2008/25.
RUPS Kepada OJK
Sending the Notice of Annual General Meeting of Shareholders for Financial Year 2024 to OJK on April
Notification to Hold GMS to OJK
22, 2025 through the Company's CEO letter No. GMF/DT/SPE-2008/25.
Pemasangan Pengumuman RUPS Tahunan Tahun Buku 2024 pada situs web PT Bursa Efek Indonesia,
situs web Perseroan serta platform eASY.KSEI dalam Bahasa Indonesia dan bahasa Inggris yang
Pengumuman dipublikasikan pada tanggal 29 April 2025.
Announcement Posting of the Announcement of the Annual General Meeting of Shareholders for the Financial Year
2024 on the website of the Indonesia Stock Exchange, the Company's website and the eASY.KSEI
platform in Bahasa Indonesia and English published on April 29, 2025.
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01
Tahapan Pelaksanaan RUPS Tahunan
02 Process in Orgazining the Annual GMS
Pemanggilan RUPS Tahunan Tahun Buku 2024 dilakukan melalui situs web Bursa Efek Indonesia,
situs web Perseroan, serta platform eASY.KSEI dalam Bahasa Indonesia dan bahasa Inggris, yang
Pemanggilan dipublikasikan pada tanggal 14 Mei 2025.
03 Invitation The Invitation to the Annual General Meeting of Shareholders for Financial Year 2024 was made
through the Indonesia Stock Exchange website, the Company's website, as well as the eASY.KSEI
platform in Indonesian and English, which published on May 14, 2025.
04 Penyelenggaraan RUPS RUPS Tahunan Tahun Buku 2024 diselenggarakan pada 5 Juni 2025.
GMS Holding The Annual General Meeting of Shareholders for Financial Year 2024 was held on June 5, 2025.
Pengumuman Ringkasan Risalah Ringkasan Risalah RUPS Tahunan Tahun Buku 2024 telah dirilis pada tanggal 11 Juni 2025 yang
05 RUPS diumumkan melalui situs web Perseroan dan situs web Bursa Efek Indonesia.
Announcement of GMS Minutes The Summary of Minutes of the Annual GMS for Financial Year 2024 was released on June 11, 2025,
Summary which was announced on the Company's website and the Indonesia Stock Exchange website.
06 Penyampaian Risalah RUPS Penyampaian Risalah RUPS Tahun Buku 2024 kepada OJK pada tanggal 3 Juli 2025 melalui surat
Kepada OJK Corporate Secretary & Legal No. GMF/TS/SPE-2019/25.
Submission of GMS Minutes to Submission of the Minutes of the GMS for Financial Year 2024 to OJK on July 3, 2025 through Corporate
OJK Secretary & Legal No. GMF/TS/SPE-2019/25.
Pada RUPS Tahunan yang dilaksanakan tahun 2025, At the Annual GMS held in 2025, the number of shares
jumlah saham dengan hak suara yang hadir atau diwakili with voting rights present or represented has fulfilled
telah memenuhi kuorum dalam RUPS yaitu sebesar the quorum in the GMS, which is 34,948,972,313
34,948,972,313 saham atau setara dengan 93.0322416% shares or equivalent to 93.0322416% of all shares with
dari seluruh jumlah saham dengan hak suara yang sah valid voting rights issued by the Company, which is
yang telah dikeluarkan oleh Perseroan, yaitu berjumlah 28,233,511,500 shares of Series A and 9,332,467,476
28,233,511,500 saham Seri A dan 9,332,467,476 saham shares of Series B, in accordance with the Company's
Tata Kelola Perusahaan - Corporate Governance
Seri B, sesuai dengan Anggaran Dasar Perusahaan. Articles of Association.
Kehadiran RUPS Tahunan
Attendees of the Annual GMS
Semua anggota Dewan Komisaris yang menjabat sampai dengan penyelenggaraan RUPS Tahunan
menghadiri RUPS.
All members of the Board of Commissioners who served until the Annual GMS attended the GMS.
• Dharmadi
Komisaris Utama/Komisaris Independen | President Commissioner/Independent Commissioner
• Rahmat Hanafi
Dewan Komisaris
Komisaris | Commissioner
Board of Commissioners
• Ali Gunawan
Komisaris Independen | Independent Commissioner
• Abhan
Komisaris Independen |Independent Commissioner
• Agit Atriantio
Komisaris Independen | Independent Commissioner
Semua anggota Direksi yang menjabat sampai dengan penyelenggaraan RUPS Tahunan menghadiri
RUPS.
All members of the Board of Directors who served until the Annual GMS attended the GMS.
• Andi Fahrurrozi
Direktur Utama | CEO
• Salusra Satria
Direksi
Direktur Keuangan | Director of Finance
Board of Directors
• Pudjo Sarwoko
Direktur Human Capital & Corporate Affairs | Director of Human Capital & Corporate Affairs
• Mukhtaris
Direktur Line Operation | Director of Line Operation
• Irvan Pribadi
Direktur Base Operation | Director of Base Operation
Ketua Komite Audit dan Kebijakan Tata Kelola Perusahaan yang menjabat sampai dengan penyelenggaraan
RUPS Tahunan menghadiri RUPS.
The Chairman of the Audit and Corporate Governance Policy Committee who served until the Annual
Komite Audit
GMS attended the GMS.
Audit Committee
• Ali Gunawan
Ketua Komite Audit dan Kebijakan Tata Kelola Perusahaan | Chairman of the Audit and Corporate
Governance Policy Committe
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PT Garuda Maintenance Facility Aero Asia Tbk
Ketua Komite Nominasi dan Remunerasi yang menjabat sampai dengan penyelenggaraan RUPS
Tahunan menghadiri RUPS.
Komite Nominasi dan Remunerasi
The Chairman of Nomination and Remuneration Committee who served until the Annual GMS attended
Nomination and Remuneration
the GMS.
Committee
• Dharmadi
Ketua Komite Nominasi dan Remunerasi | Chairman of the Nomination and Remuneration Committee
• Shanti Indah Lestari, S.H., M.Kn., sebagai Notaris/as the Notary;
• PT Datindo Entrycom sebagai Biro Administrasi Efek Perseroan/as the Securities Administration
Pihak Independen
Bureau;
Independent Party
• Kantor Akuntan Publik Rintis, Jumadi, Rianto dan Rekan sebagai Kantor Akuntan Publik/as the
Public Account.
Mekanisme Penghitungan Suara Perhitungan suara dalam setiap mata acara rapat dilakukan oleh Notaris.
Voting Mechanism The voting process at each agenda was done by the Notary.
Hasil Keputusan RUPS Tahunan telah dituangkan melalui The resolutions of the Annual GMS have been set forth in
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Akta Berita Acara RUPS Tahunan Tahun Buku 2024 the Deed of Minutes of the Annual GMS of Financial Year
No. 3 Tanggal 5 Juni 2025 yang dibuat di hadapan 2024 No. 3 dated June 5, 2025, made before Notary
Notaris Shanti Indah Lestari, S.H., M.Kn., di Kabupaten Shanti Indah Lestari, S.H., M.Kn., in Tangerang Regency.
Tangerang.
Mata Acara Rapat dan Keputusannya Meeting Agenda, Resolutions, and
serta Tindak Lanjut Follow-up Status
Mata Acara Rapat Pertama
First Meeting Agenda
Persetujuan Laporan Tahunan Perseroan Tahun Buku 2024 termasuk di dalamnya Laporan Keuangan
Konsolidasian Perseroan dan Laporan Tugas Pengawasan Dewan Komisaris yang berakhir pada
tanggal 31 Desember 2024, serta pemberian pelunasan dan pembebasan tanggung jawab sepenuhnya
(volledig acquit et de charge) kepada para anggota Direksi dan anggota Dewan Komisaris atas
tindakan pengurusan dan pengawasan yang telah dijalankan selama tahun buku 2024.
Mata Acara
Approval of the Company’s Annual Report for the 2024 financial year, including the Company’s
Agenda
Consolidated Financial Statements and the Report on the Supervisory Duties of the Board of
Commissioners for the year ended December 31, 2024, as well as the granting of full release and
discharge (volledig acquit et de charge) to the members of the Board of Directors and the Board
of Commissioners for the management and supervisory actions carried out during the 2024
financial year.
Jumlah Pemegang Saham yang
Mengajukan Pertanyaan dan/atau Terdapat 1 (satu) Pemegang Saham yang memberikan pendapat dan 1 (satu) Pemegang Saham
Memberikan Pendapat yang mengajukan pertanyaan.
Shareholders Who Raised Questions There were 1 (one) Shareholder who gave opinion and 1 (one) Shareholder who raised question.
and/or Gave Their Opinions
Setuju Tidak Setuju Abstain
Hasil Pemungutan Suara Agreed Disagreed Absent
Voting Results 34.920.017.519 250.758 28.204.036
(99,9185807%) (0,0007175%) (0,0807018 %)
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01
• Menyetujui Laporan Tahunan Perseroan Tahun Buku 2024 termasuk didalamnya Laporan
Pelaksanaan Tugas Pengawasan Dewan Komisaris yang berakhir pada tanggal 31 Desember 2024;
02 • Mengesahkan Laporan Keuangan Konsolidasian Perseroan Tahun Buku 2024 yang berakhir
pada tanggal 31 Desember 2024, yang telah diaudit oleh Kantor Akuntan Publik Rintis, Jumadi,
Rianto & Rekan dengan pendapat Wajar Dalam Semua Hal Yang Material, sebagaimana termuat
dalam laporannya Nomor 00368/2.1457/AU.1/10/0225-3/1/III/2025 tanggal 25 Maret 2025; dan
03 • Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya (volledig acquit et de
charge) kepada para anggota Direksi dan anggota Dewan Komisaris atas tindakan pengurusan
dan pengawasan yang telah dijalankan selama tahun buku 2024, sepanjang tindakan tersebut
04 bukan merupakan tindakan pidana dan/atau tindakan yang bertentangan dengan peraturan
perundangan yang berlaku dan tindakan tersebut telah tercermin dalam Laporan Tahunan dan
Keputusan Mata Acara Rapat
Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2024.
Pertama
Resolution of First Meeting Agenda
05 • To approve the Company’s Annual Report for the 2024 financial year, including the Report on
the Supervisory Duties of the Board of Commissioners for the year ended December 31, 2024;
• To ratify the Company’s Consolidated Financial Statements for the 2024 financial year ended
December 31, 2024, which have been audited by Public Accounting Firm Rintis, Jumadi, Rianto
06 & Rekan with an unmodified opinion (fair in all material respects), as stated in its report No.
00368/2.1457/AU.1/10/0225-3/1/III/2025 dated March 25, 2025; and
• To grant full release and discharge (volledig acquit et de charge) to the members of the Board
of Directors and the Board of Commissioners for the management and supervisory actions
carried out during the 2024 financial year, provided that such actions do not constitute criminal
acts and/or violations of applicable laws and regulations, and that such actions are reflected in
the Company’s Annual Report and Financial Statements for the financial year ended December
31, 2024.
Pemegang Saham melalui RUPS menerima pertanggungjawaban pelaksanaan pengawasan dan
pengurusan Perseroan berturut-turut oleh Dewan Komisaris dan Direksi, serta memberikan pelunasan
Realisasi dan pembebasan tanggung jawab sepenuhnya.
Realization The Shareholders through the GMS accept the accountability of the implementation of supervision
and management of the Company successively by the Board of Commissioners and the Board of
Directors, and provide full release and discharge of responsibility.
Tata Kelola Perusahaan - Corporate Governance
Mata Acara Rapat Kedua
Second Meeting Agenda
Mata Acara Penetapan Penggunaan Laba Bersih Perseroan Tahun 2024
Agenda Appropriation of the Company’s Net Profit for 2024
Jumlah Pemegang Saham yang
Tidak ada pertanyaan maupun pendapat yang disampaikan oleh Pemegang Saham atau kuasa
Mengajukan Pertanyaan dan/atau
Pemegang Saham.
Memberikan Pendapat
There were no questions or opinions raised by Shareholders or Shareholders' proxies.
Shareholders Who Raised Questions
and/Or Gave Their Opinions
Setuju Tidak Setuju Abstain
Hasil Pemungutan Suara Agreed Disagreed Absent
Voting Results 34.920.001.719 266.558 28.204.036
(99,9185355 %) (0,0007627% (0,0807018%)
Menyetujui dan menetapkan penggunaan Laba Bersih Tahun Buku 2024 sebesar USD26,900,045
Keputusan Mata Acara Rapat
(Dua Puluh Enam Juta Sembilan Ratus Ribu Empat Puluh Lima Dollar Amerika Serikat) sebagai
Kedua
Laba Ditahan atau Retained Earning Perseroan untuk mengurangi akumulasi kerugian Perseroan.
Resolution of Second Meeting
To approve and determine the appropriation of the Company’s Net Profit for the 2024 financial year
Agenda
amounting to USD26,900,045 (Twenty-Six Million Nine Hundred Thousand Forty-Five United States
Dollars) as Retained Earnings of the Company to reduce its accumulated losses.
Pemegang Saham melalui RUPS sudah memberikan persetujuan agar Laba Bersih Perseroan
dicatatkan sebagai Laba Ditahan atau Retained Earning. Perseroan akan melaksanakan keputusan
Realisasi tersebut pada periode pelaporan Laporan Keuangan selanjutnya.
Realization The Shareholders through the GMS have given approval for the Company's Net Income to be
recorded as Retained Earning. The Company will implement the decision in the next Financial
Statement reporting period.
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PT Garuda Maintenance Facility Aero Asia Tbk
Mata Acara Rapat Ketiga
Third Meeting Agenda
Penetapan Tantiem/Insentif Kinerja Tahun Buku 2024 dan Remunerasi (Gaji/Honorarium, Fasilitas
Mata Acara dan Tunjangan) Tahun Buku 2025 bagi Direksi dan Dewan Komisaris.
Agenda Determination of Tantiem for the 2024 financial year and remuneration (salary/honorarium, facilities
and allowances) for the 2025 financial year for the Board of Directors and Board of Commissioners.
Jumlah Pemegang Saham yang
Tidak ada pertanyaan maupun pendapat yang disampaikan oleh Pemegang Saham atau kuasa
Mengajukan Pertanyaan dan/atau
Pemegang Saham.
Memberikan Pendapat
There were no questions or opinions raised by Shareholders or Shareholders' proxies.
Shareholders Who Raised Questions
and/Or Gave Their Opinions
Setuju Tidak Setuju Abstain
Hasil Pemungutan Suara Agreed Disagreed Absent
Voting Results 34.920.001.719 266.558 28.204.03
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
(99,9185355 %) (0,0007627%) (0,0807018%)
Menyetujui pemberian kuasa dan pelimpahan kewenangan kepada Dewan Komisaris Perseroan
dengan terlebih dahulu mendapat persetujuan tertulis dari PT Garuda Indonesia (Persero) Tbk
selaku Pemegang Saham Pengendali untuk menetapkan pemberian tantiem/insentif kinerja tahun
2024 dan menetapkan remunerasi (gaji/honorarium, tunjangan dan fasilitas) bagi anggota Direksi
Keputusan Mata Acara Rapat Ketiga
dan Dewan Komisaris Perseroan untuk tahun 2025.
Resolution of Third Meeting Agenda
To approve the granting of authority and delegation of powers to the Company’s Board of
Commissioners, subject to prior written approval from PT Garuda Indonesia (Persero) Tbk as the
Controlling Shareholder, to determine the tantiem/performance incentives for the 2024 financial
year and to determine the remuneration (salary/honorarium, allowances, and facilities) for members
of the Board of Directors and the Board of Commissioners of the Company for 2025.
Berdasarkan kuasa dan wewenang yang diberikan dan dilimpahkan oleh RUPS, Dewan Komisaris
menentukan besaran remunerasi (gaji/honorarium, tunjangan, dan fasilitas) bagi anggota Direksi
dan Dewan Komisaris tahun 2025 dengan memperhatikan kemampuan Perseroan.
Realisasi
Based on the power and authority granted and delegated by the GMS, the Board of Commissioners
Realization
determines the amount of remuneration (salary/honorarium, allowances, and facilities) for members
of the Board of Directors and Board of Commissioners in 2025 by taking into account the Company's
ability.
Mata Acara Rapat Keempat
Fourth Meeting Agenda
Penunjukan Kantor Akuntan Publik Untuk Mengaudit Laporan Keuangan Perseroan Tahun Buku 2025.
Mata Acara
Appointment of a Public Accountant Firm to Audit the Company's Financial Statements for the
Agenda
2025 Financial Year.
Jumlah Pemegang Saham yang
Tidak ada pertanyaan maupun pendapat yang disampaikan oleh Pemegang Saham atau kuasa
Mengajukan Pertanyaan dan/atau
Pemegang Saham.
Memberikan Pendapat
There were no questions or opinions raised by Shareholders or Shareholders' proxies.
Shareholders Who Raised Questions
and/or Gave Their Opinions
Setuju Tidak Setuju Abstain
Hasil Pemungutan Suara Agreed Disagreed Absent
Voting Results 34.920.017.519 250.758 28.204.036
(99,9185807 %) (0,0007175%) (0,0807018%)
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01
• Menyetujui penunjukan Kantor Akuntan Publik Purwantono, Sungkoro & Surja (firma anggota
jaringan Ernst & Young Global Limited) sebagai Kantor Akuntan Publik yang akan melakukan
02 pemeriksaan atas Laporan Keuangan Konsolidasian Perseroan untuk tahun buku yang berakhir
tanggal 31 Desember 2025 dan laporan lainnya untuk Tahun Buku 2025;
• Menyetujui pemberian wewenang dan pelimpahan kuasa kepada Dewan Komisaris Perseroan
untuk melakukan:
03 a. Penunjukan Akuntan Publik dan/atau Kantor Akuntan Publik untuk melakukan pemeriksaan
atas Laporan Keuangan Konsolidasian Perseroan periode lainnya pada Tahun Buku 2025
untuk tujuan dan kepentingan Perseroan; dan
b. Penetapan imbalan jasa audit dan persyaratan lainnya bagi Akuntan Publik dan/atau Kantor
04 Akuntan Publik tersebut, serta menunjuk Akuntan Publik dan/atau Kantor Akuntan Publik
pengganti dalam hal Kantor Akuntan Publik Purwantono, Sungkoro & Surja (firma anggota
jaringan Ernst & Young Global Limited), karena sebab apapun, tidak dapat menyelesaikan
pemberian jasa audit Laporan Keuangan Konsolidasian Perseroan Tahun Buku 2025 dan/
05 atau periode lainnya pada Tahun Buku 2025, termasuk menetapkan imbalan jasa audit dan
Keputusan Mata Acara Rapat
persyaratan lainnya bagi Akuntan Publik dan/atau Kantor Akuntan Publik pengganti tersebut.
Keempat
Resolution of Fourth Meeting Agenda
• To approve the appointment of Purwantono, Sungkoro & Surja (a member firm of the Ernst
06 & Young Global Limited network) as the Public Accounting Firm to audit the Company’s
Consolidated Financial Statements for the financial year ending December 31, 2025 and other
reports for the 2025 financial year;
• To approve the granting of authority and delegation of power to the Company’s Board of
Commissioners to:
a. Appoint a Public Accountant and/or Public Accounting Firm to audit the Company’s
Consolidated Financial Statements for other periods within the 2025 financial year for
the Company’s purposes and interests; and
b. determine the audit fees and other requirements for such Public Accountant and/or Public
Accounting Firm, as well as appoint a substitute Public Accountant and/or Public Accounting
Firm in the event that Purwantono, Sungkoro & Surja (a member firm of the Ernst & Young
Global Limited network), for any reason, is unable to complete the audit of the Company’s
Consolidated Financial Statements for the 2025 financial year and/or other periods within
the 2025 financial year, including determining the audit fees and other requirements for
such substitute Public Accountant and/or Public Accounting Firm.
Tata Kelola Perusahaan - Corporate Governance
Berdasarkan kuasa dan wewenang yang diberikan dan dilimpahkan oleh RUPS, Dewan Komisaris
Perseroan telah menyetujui penunjukan Akuntan Publik Ronny Stewart dan Kantor Akuntan Publik
(KAP) Purwanto, Susanti, dan Surja untuk melakukan pemeriksaan atas Laporan Keuangan tahun
Realisasi buku yang berakhir tanggal 31 Desember 2025.
Realization Based on the power and authority granted and delegated by the GMS, the Company's Board of
Commissioners has approved the appointment of Public Accountant Ronny Stewart and Public
Accounting Firm (KAP) Purwanto, Susanti, dan Surja to conduct an examination of the Financial
Statements for the financial year ending December 31, 2025.
Mata Acara Rapat Kelima
Fifth Meeting Agenda
Mata Acara Pertanggungjawaban Realisasi Penggunaan Dana Hasil Penawaran Umum.
Agenda Accountability Report on the Realization of the Use of Proceeds from the Public Offering.
Jumlah Pemegang Saham yang
Oleh karena Mata Acara Kelima Rapat hanya bersifat laporan, maka tidak dilakukan sesi tanya
mengajukan pertanyaan dan/atau
jawab maupun pengambilan keputusan.
memberikan pendapat
As the Fifth Agenda of the Meeting was for reporting purposes only, no question-and-answer
Number of Shareholders who asked
session or resolution was conducted.
questions and/or gave opinions
• Perseroan telah melaksanakan Penawaran Umum Terbatas melalui Penambahan Modal Dengan
Hak Memesan Efek Terlebih Dahulu (“PMHMETD”) pada Januari 2025.
• Dari hasil pelaksanaan PMHMETD tersebut, Perseroan memperoleh hasil senilai
Rp429,293,503,896 yang terdiri dari Penambahan Penyertaan Modal Non-Tunai dari PT
Garuda Indonesia (Persero) Tbk selaku pemegang saham pengendali yaitu bangunan hangar
dan bangunan penunjang lainnya senilai Rp418,289,300,000,- serta hasil pelaksanaan HMETD
oleh Pemegang Saham lain senilai Rp11,004,206,290.
• Sesuai dengan Prospektus, dana tunai yang didapatkan dari pelaksanaan HMETD akan digunakan
untuk pembayaran biaya-biaya emisi dan sisanya akan digunakan untuk kebutuhan operasional
Laporan Mata Acara Rapat Kelima
Perseroan.
Resolution of the Fifth Meeting
Agenda
• The Company carried out a Limited Public Offering through a Rights Issue (Pre-emptive Rights)
(“PMHMETD”) in January 2025.
• From the implementation of the PMHMETD, the Company obtained proceeds amounting to
Rp429,293,503,896, consisting of a Non-Cash Capital Injection from PT Garuda Indonesia
(Persero) Tbk as the controlling shareholder in the form of hangar buildings and other supporting
facilities valued at Rp418,289,300,000, as well as proceeds from the exercise of pre-emptive
rights by other shareholders amounting to Rp11,004,206,290.
• In accordance with the Prospectus, the cash proceeds obtained from the exercise of HMETD
will be used to pay issuance expenses, with the remainder allocated for the Company’s
operational needs.
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PT Garuda Maintenance Facility Aero Asia Tbk
Mata Acara Rapat Kelima
Fifth Meeting Agenda
Pemegang Saham melalui RUPS sudah menerima laporan pertanggungjawaban realisasi penggunaan
dana hasil PMHMETD pada Januari 2025, yang digunakan untuk pembayaran biaya-biaya emisi
dan sisanya digunakan untuk kebutuhan operasional Perseroan.
Realisasi
The Shareholders, through the General Meeting of Shareholders, have accepted the accountability
Realization
report on the realization of the use of proceeds from the PMHMETD conducted in January 2025,
which were utilized to pay issuance expenses, with the remainder allocated for the Company’s
operational needs.
RUPS Luar Biasa
Extraordinary GMS
Hari/Tanggal Kamis, 5 Juni 2025
Day/Date Thursday, June 5, 2025
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Waktu
12.47 s/d 13.13 WIB
Time
Tempat Ruang Auditorium, Gedung Manajemen Garuda, Lantai Dasar, Garuda City, Area Perkantoran Bandar Udara
Venue International Soekarno-Hatta, Tangerang
Tahapan Pelaksanaan RUPS Luar Biasa
Process in Orgazining the Extraordinary GMS
Mengirimkan surat Pemberitahuan Penyelenggaraan RUPS Luar Biasa ke OJK pada tanggal 22 April
Pemberitahuan Penyelenggaraan
2025 melalui surat Direktur Utama Perseroan No. GMF/DT/SPE-2008/25.
RUPS Kepada OJK
Sending the Notice of Extraordinary General Meeting of Shareholders to OJK on April 22, 2025 through
Notification to Hold GMS to OJK
the Company's CEO letter No. GMF/DT/SPE-2008/25.
Pemasangan Pengumuman RUPS Luar Biasa pada situs web PT Bursa Efek Indonesia, situs web
Perseroan serta platform eASY.KSEI dalam Bahasa Indonesia dan bahasa Inggris yang dipublikasikan
Pengumuman pada tanggal 29 April 2025.
Announcement Posting of the Announcement of the Extraordinary General Meeting of Shareholders on the website
of the Indonesia Stock Exchange, the Company's website and the eASY.KSEI platform in Bahasa
Indonesia and English published on April 29, 2025.
Pemanggilan RUPS Luar Biasa dilakukan melalui situs web Bursa Efek Indonesia, situs web Perseroan,
serta platform eASY.KSEI dalam Bahasa Indonesia dan bahasa Inggris, yang dipublikasikan pada
Pemanggilan tanggal 14 Mei 2025.
Invitation The Invitation to the Extraordinary General Meeting of Shareholders was made through the Indonesia
Stock Exchange website, the Company's website, as well as the eASY.KSEI platform in Indonesian
and English, which published on May 14, 2025.
Penyelenggaraan RUPS RUPS Luar Biasa diselenggarakan pada tanggal 5 Juni 2025.
GMS Holding The Extraordinary General Meeting of Shareholders has held on June 5, 2025.
Pengumuman Ringkasan Risalah Ringkasan Risalah RUPS Luar Biasa telah dirilis pada tanggal 11 Juni 2025 yang diumumkan melalui
RUPS situs web Perseroan dan situs web Bursa Efek Indonesia.
Announcement of GMS Minutes The Summary of Minutes of the Extraordinary GMS was released on June 11, 2025, which was
Summary announced through the Company's website and the Indonesia Stock Exchange website.
Penyampaian Risalah RUPS Penyampaian Risalah RUPS Luar Biasa kepada OJK pada tanggal 3 Juli 2025 melalui surat Corporate
Kepada OJK Secretary & Legal No. GMF/TS/SPE-2019/25.
Submission of GMS Minutes to Submission of the Minutes of the Extraordinary GMS to OJK on July 3, 2025, through Corporate
OJK Secretary & Legal letter No. GMF/TS/SPE-2019/25.
Pada RUPS Luar Biasa yang dilaksanakan tanggal 5 At the Extraordinary GMS held on June 5, 2025,
Juni 2025, jumlah saham dengan hak suara yang hadir the number of shares with voting rights present or
atau diwakili telah memenuhi kuorum dalam RUPS yaitu represented has fulfilled the quorum in the GMS, which
sebesar 35,109,726,313 saham atau setara dengan is 35,109,726,313 shares or equivalent to 93.4614970%
93.4614970% dari seluruh saham dengan hak suara sah of all shares with valid voting rights issued by the
yang telah dikeluarkan oleh Perseroan, yaitu berjumlah Company, which is 28,233,511,500 shares of Series A
28.233.511.500 saham Seri A dan 9.332.467.476 saham and 9,332,467,476 shares of Series B, in accordance
Seri B sesuai dengan Anggaran Dasar Perusahaan. with the Company's Articles of Association.
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01
Kehadiran RUPS Luar Biasa
02 Attendees of the Extraordinary GMS
Semua anggota Dewan Komisaris yang menjabat sampai dengan penyelenggaraan RUPS Tahunan
menghadiri RUPS.
All members of the Board of Commissioners who served until the Annual GMS attended the GMS.
03 • Dharmadi
Komisaris Utama/Komisaris Independen | President Commissioner/Independent Commissioner
• Rahmat Hanafi
Dewan Komisaris
Komisaris | Commissioner
04 Board of Commissioners
• Ali Gunawan
Komisaris Independen | Independent Commissioner
• Abhan
05 Komisaris Independen | Independent Commissioner
• Agit Atriantio
Komisaris Independen | Independent Commissioner
Semua anggota Direksi yang menjabat sampai dengan penyelenggaraan RUPS Tahunan menghadiri RUPS.
06 All members of the Board of Directors who served until the Annual GMS attended the GMS.
• Andi Fahrurrozi
Direktur Utama | CEO
• Salusra Satria
Direksi Direktur Keuangan | Director of Finance
Board of Directors • Pudjo Sarwoko
Direktur Human Capital & Corporate Affairs | Director of Human Capital & Corporate Affairs
• Mukhtaris
Direktur Line Operation | Director of Line Operation
• Irvan Pribadi
Direktur Base Operation | Director of Base Operation
Ketua Komite Audit dan Kebijakan Tata Kelola Perusahaan yang menjabat sampai dengan penyelenggaraan
RUPS Tahunan menghadiri RUPS.
Tata Kelola Perusahaan - Corporate Governance
The Chairman of the Audit and Corporate Governance Policy Committee who served until the Annual
Komite Audit
GMS attended the GMS.
Audit Committee
• Ali Gunawan
Ketua Komite Audit dan Kebijakan Tata Kelola Perusahaan | Chairman of the Audit and Corporate
Governance Policy Committe
Ketua Komite Nominasi dan Remunerasi yang menjabat sampai dengan penyelenggaraan RUPS Tahunan
Komite Nominasi dan menghadiri RUPS.
Remunerasi The Chairman of Nomination and Remuneration Committee who served until the Annual GMS attended
Nomination and Remuneration the GMS.
Committee • Dharmadi
Ketua Komite Nominasi dan Remunerasi | Chairman of the Nomination and Remuneration Committee
• Shanti Indah Lestari, S.H., M.Kn., sebagai Notaris/as the Notary;
Pihak Independen • PT Datindo Entrycom sebagai Biro Administrasi Efek Perseroan/as the Securities Administration Bureau;
Independent Party • Kantor Akuntan Publik Rintis, Jumadi, Rianto dan Rekan sebagai Kantor Akuntan Publik/as the Public
Account.
Mekanisme Penghitungan
Perhitungan suara dalam setiap mata acara rapat dilakukan oleh Notaris.
Suara
The voting process at each agenda was done by the Notary.
Voting Mechanism
Hasil Keputusan RUPS Luar Biasa telah dituangkan The resolutions of the Extraordinary GMS have been
melalui akta Berita Acara RUPS Luar Biasa No. 4 Tanggal set forth in the deed of Minutes of EGMS No. 4 dated
5 Juni 2025 yang dibuat di hadapan Notaris Shanti Indah June 5, 2025 made before Notary Shanti Indah Lestari,
Lestari, S.H., M.Kn., di Kabupaten Tangerang. S.H., M.Kn., in Tangerang Regency.
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PT Garuda Maintenance Facility Aero Asia Tbk
Mata Acara Rapat dan Keputusannya Meeting Agenda, Resolutions, and
serta Tindak Lanjut Follow-up Status
Mata Acara Tunggal
Single Meeting Agenda
Mata Acara Perubahan Susunan Pengurus Perseroan.
Agenda Changes in the Composition of the Company's Management.
Jumlah Pemegang Saham yang
Mengajukan Pertanyaan dan/ Tidak ada pertanyaan maupun pendapat yang disampaikan oleh Pemegang Saham atau kuasa Pemegang
atau Memberikan Pendapat Saham.
Shareholders Who Raised There were no questions or opinions raised by Shareholders or Shareholders' proxies.
Questions and/Or Gave Their
Opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Voting Results Agreed Disagreed Absent
35.109.175.891 250.622 299.800
(99,9984323%) (0,0007138%) (0,0008539%)
• Menyetujui untuk memberhentikan nama-nama tersebut di bawah ini yang berlaku efektif sejak
ditutupnya Rapat Umum Pemegang Saham Luar Biasa ini dengan ucapan terima kasih atas
sumbangan tenaga dan pikiran yang diberikan selama memangku jabatan tersebut:
a. Bapak Dharmadi sebagai Komisaris Utama merangkap Komisaris Independen yang diangkat
pada Rapat Umum Pemegang Saham Tahunan tanggal 28 Juni 2023
b. Bapak Rahmat Hanafi sebagai Komisaris yang diangkat pada Rapat Umum Pemegang Saham
Tahunan tanggal 28 Juni 2023
c. Bapak Ali Gunawan sebagai Komisaris Independen yang diangkat pada Rapat Umum Pemegang
Saham Tahunan tanggal 28 Juni 2024
d. Bapak Abhan sebagai Komisaris Independen yang diangkat pada Rapat Umum Pemegang
Saham Tahunan tanggal 28 Juni 2023
e. Bapak Agit Atriantio sebagai Komisaris Independen yang diangkat pada Rapat Umum Pemegang
Saham Tahunan tanggal 28 Juni 2024
f. Bapak Pudjo Sarwoko sebagai Direktur Human Capital & Corporate Affairs yang diangkat pada
Rapat Umum Pemegang Saham Tahunan tanggal 28 Juni 2023
g. Bapak Salusra Satria sebagai Direktur Keuangan yang diangkat pada Rapat Umum Pemegang
Saham Tahunan tanggal 02 September 2022
Keputusan Mata Acara Tunggal h. Bapak Mukhtaris sebagai Direktur Line Operation yang diangkat pada Rapat Umum Pemegang
Resolution of Single Meeting Saham Tahunan tanggal 02 September 2022
Agenda i. Bapak Irvan Pribadi sebagai Direktur Base Operation yang diangkat pada Rapat Umum Pemegang
Saham Tahunan tanggal 28 Juni 2023
• Menyetujui untuk merubah nomenklatur Direktur Human Capital & Corporate Affairs menjadi
Direktur Sumber Daya Manusia, dan Direktur Base Operation menjadi Direktur Base Management.
• Menyetujui untuk mengangkat nama di bawah ini yang berlaku efektif sejak ditutupnya RUPS ini
sebagai berikut:
a. Bapak Oki Yanuar sebagai Komisaris Utama
b. Bapak Dean Arslan sebagai Komisaris Independen
c. Bapak Giring Ganesha Djumaryo sebagai Komisaris
d. Bapak Bobi Gumelar sebagai Direktur Base Management
e. Bapak Mukhtaris sebagai Direktur Line Operation
f. Ibu Mitra Piranti sebagai Direktur Sumber Daya Manusia
g. Bapak Tri Hartono sebagai Direktur Keuangan
• Masa jabatan anggota-anggota Komisaris dan Direksi yang diangkat sebagaimana dimaksud pada
angka 3, sesuai dengan ketentuan Anggaran Dasar Perseroan, dengan memperhatikan peraturan
perundang-undangan di bidang Pasar Modal dan tanpa mengurangi hak Rapat Umum Pemegang
Saham untuk memberhentikan sewaktu-waktu.
• Dengan memperhatikan keputusan pada butir 1, 2 dan 3 di atas maka susunan Dewan Komisaris
dan Direksi Perseroan terhitung sejak ditutupnya RUPS Perseroan menjadi sebagai berikut:
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01
Mata Acara Tunggal
Single Meeting Agenda
02
Dewan Komisaris
Komisaris Utama : Sdr. Oki Yanuar
Komisaris Independen : Sdr. Dean Arslan
03 Komisaris : Sdr. Giring Ganesha Djumaryo
Direksi
Direktur Utama : Sdr. Andi Fahrurrozi
04 Direktur Line Operation : Sdr. Mukhtaris
Direktur Base Management : Sdr. Bobi Gumelar
Direktur Keuangan : Sdr. Tri Hartono
Direktur Sumber Daya Manusia : Sdri. Mitra Piranti
05
• Anggota Komisaris/Direksi yang diangkat sebagaimana butir 5 yang masih menjabat ada jabatan
lain yang dilarang atau peraturan perundang-undangan untuk dirangkap dengan jabatan Anggota
06 Komisaris atau Direksi maka yang bersangkutan harus mengundurkan diri atau diberhentikan dari
jabatannya tersebut.
• Menyetujui pembagian tugas dan wewenang setiap anggota Direksi Perseroan ditetapkan
berdasarkan keputusan Direksi Perseroan setelah mendapat persetujuan tertulis dari Dewan
Komisaris Perseroan.
• Memberikan kuasa dan kewenangan kepada masing-masing Direksi Perseroan dengan hak
substitusi untuk menyatakan dalam akta Notaris tersendiri, hasil keputusan Rapat sehubungan
dengan perubahan Dewan Komisaris dan Direksi Perseroan dan melakukan Pemberitahuan dan/
atau pendaftaran mengenai perubahan susunan anggota Dewan Komisaris dan Direksi Perseroan.
• To approve the dismissal of the following individuals, effective as of the closing of this Extraordinary
General Meeting of Shareholders, with appreciation for their contributions during their tenure:
a. Mr. Dharmadi as President Commissioner concurrently Independent Commissioner, appointed
at the Annual General Meeting of Shareholders on June 28, 2023
b. Mr. Rahmat Hanafi as Commissioner, appointed at the Annual General Meeting of Shareholders
Tata Kelola Perusahaan - Corporate Governance
on June 28, 2023
c. Mr. Ali Gunawan as Independent Commissioner, appointed at the Annual General Meeting of
Shareholders on June 28, 2024
d. Mr. Abhan as Independent Commissioner, appointed at the Annual General Meeting of
Shareholders on June 28, 2023
e. Mr. Agit Atriantio as Independent Commissioner, appointed at the Annual General Meeting of
Shareholders on June 28, 2024
f. Mr. Pudjo Sarwoko as Director of Human Capital & Corporate Affairs, appointed at the Annual
General Meeting of Shareholders on June 28, 2023
g. Mr. Salusra Satria as Finance Director, appointed at the Annual General Meeting of Shareholders
on September 2, 2022
h. Mr. Mukhtaris as Director of Line Operation, appointed at the Annual General Meeting of
Shareholders on September 2, 2022
i. Mr. Irvan Pribadi as Director of Base Operation, appointed at the Annual General Meeting of
Shareholders on June 28, 2023
• To approve the change in nomenclature of positions: Director of Human Capital & Corporate
Affairs to Director of Human Capital, Director of Base Operation to Director of Base Management.
• To approve the appointment of the following individuals, effective as of the closing of this GMS:
a. Mr. Oki Yanuar as President Commissioner
b. Mr. Dean Arslan as Independent Commissioner
c. Mr. Giring Ganesha Djumaryo as Commissioner
d. Mr. Bobi Gumelar as Director of Base Management
e. Mr. Mukhtaris as Director of Line Operation
f. Mrs. Mitra Piranti as Director of Human Capital
g. Mr. Tri Hartono as Finance Director
• The term of office of the appointed members of the Board of Commissioners and the Board of
Directors as referred to in point 3 shall be in accordance with the Company’s Articles of Association,
taking into account prevailing capital market regulations, without prejudice to the right of the
General Meeting of Shareholders to dismiss them at any time.
• With due regard to the resolutions in points 1, 2, and 3 above, the composition of the Company’s
Board of Commissioners and Board of Directors as of the closing of the GMS shall be as follows:
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PT Garuda Maintenance Facility Aero Asia Tbk
Mata Acara Tunggal
Single Meeting Agenda
Board of Commissioners
President Commissioner : Mr. Oki Yanuar
Independent Commissioner : Mr. Dean Arslan
Commissioner : Mr. Giring Ganesha Djumaryo
Board of Directors
President Director : Mr. Andi Fahrurrozi
Director of Line Operation : Mr. Mukhtaris
Director of Base Management : Mr. Bobi Gumelar
Director of Finance: Mr. Tri Hartono
Director of Human Capital : Mrs. Mitra Piranti
• If any member of the Board of Commissioners/Board of Directors appointed as referred to in point
5 concurrently holds another position that is prohibited by laws and regulations from being held
simultaneously with the position of Commissioner or Director, the concerned individual must resign
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
from or be dismissed from such position.
• To approve that the division of duties and authority of each member of the Company’s Board
of Directors shall be determined based on a resolution of the Board of Directors after obtaining
written approval from the Board of Commissioners.
• To grant authority and power to each member of the Company’s Board of Directors, with the
right of substitution, to state the resolutions of the Meeting in a separate notarial deed in relation
to changes in the composition of the Board of Commissioners and the Board of Directors of the
Company, and to carry out notification and/or registration of such changes.
Telah dituangkan dalam Akta Pernyataan Keputusan Rapat PT Garuda Maintenance Facility Aero Asia
Tbk Nomor 5 tanggal 5 Juni 2025 yang telah mendapatkan Penerimaan Pemberitahuan Perubahan
Realisasi Data Perseroan No. AHU.AH.01.09-0298833 tanggal 16 Juni 2025.
Realization This has been set forth in the Deed of Statement of Meeting Resolutions of PT Garuda Maintenance
Facility Aero Asia Tbk No. 5 dated June 5, 2025, which has received the Acknowledgement of Receipt
of Notification of Changes to Company Data No. AHU.AH.01.09-0298833 dated June 16, 2025.
RUPS Luar Biasa
Extraordinary GMS
Hari/Tanggal Jumat, 26 September 2025
Day/Date Friday, September 26, 2025
Waktu
20.16 s/d 20.39 WIB
Time
Tempat Ruang Auditorium, Gedung Manajemen Garuda, Lantai Dasar, Garuda City, Area Perkantoran Bandar
Venue Udara International Soekarno-Hatta, Tangerang
Tahapan Pelaksanaan RUPS Luar Biasa
Process in Orgazining the Extraordinary GMS
Mengirimkan surat Pemberitahuan Penyelenggaraan RUPS Luar Biasa ke OJK pada tanggal 13 Agustus
Pemberitahuan Penyelenggaraan
2025 melalui surat Direktur Utama Perseroan No. GMF/DT/SPE-2016/25.
RUPS Kepada OJK
Sending the Notice of Extraordinary General Meeting of Shareholders to OJK on August 13, 2025
Notification to Hold GMS to OJK
through the Company's CEO letter No. GMF/DT/SPE-2016/25.
Pemasangan Pengumuman RUPS Luar Biasa pada situs web PT Bursa Efek Indonesia, situs web
Perseroan serta platform eASY.KSEI dalam Bahasa Indonesia dan bahasa Inggris yang dipublikasikan
Pengumuman pada tanggal 20 Agustus 2025.
Announcement Posting of the Announcement of the Extraordinary General Meeting of Shareholders on the website
of the Indonesia Stock Exchange, the Company's website and the eASY.KSEI platform in Bahasa
Indonesia and English published on August 20, 2025.
Pemanggilan RUPS Luar Biasa dilakukan melalui situs web Bursa Efek Indonesia, situs web Perseroan,
serta platform eASY.KSEI dalam Bahasa Indonesia dan bahasa Inggris, yang dipublikasikan pada
Pemanggilan tanggal 4 September 2025.
Invitation The Invitation to the Extraordinary General Meeting of Shareholders was made through the Indonesia
Stock Exchange website, the Company's website, as well as the eASY.KSEI platform in Indonesian
and English, which published on September 4, 2025.
Penyelenggaraan RUPS RUPS Luar Biasa diselenggarakan pada tanggal 26 September 2025.
GMS Holding The Extraordinary General Meeting of Shareholders has held on September 26, 2025.
Pengumuman Ringkasan Risalah Ringkasan Risalah RUPS Luar Biasa telah dirilis pada tanggal 30 September 2025 yang diumumkan
RUPS melalui situs web Perseroan dan situs web Bursa Efek Indonesia.
Announcement of GMS Minutes The Summary of Minutes of the Extraordinary GMS was released on September 30, 2025, which was
Summary announced through the Company's website and the Indonesia Stock Exchange website.
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01
Tahapan Pelaksanaan RUPS Luar Biasa
02 Process in Orgazining the Extraordinary GMS
Penyampaian Risalah RUPS Penyampaian Risalah RUPS Luar Biasa kepada OJK pada tanggal 23 Oktober 2025 melalui surat
Kepada OJK Corporate Secretary & Legal No. GMF/TS/SPE-2028/25.
Submission of GMS Minutes to Submission of the Minutes of the Extraordinary GMS to OJK on October 23, 2025, through Corporate
03 OJK Secretary & Legal letter No. GMF/TS/SPE-2028/25.
Pada RUPS Luar Biasa yang dilaksanakan tanggal At the Extraordinary GMS held on September 26, 2025,
04
26 September 2025, jumlah saham dengan hak suara yang the number of shares with voting rights present or
hadir atau diwakili telah memenuhi kuorum dalam RUPS represented has fulfilled the quorum in the GMS, which
yaitu sebesar 34,791,375,530 saham atau setara dengan is 34,791,375,530 shares or equivalent to 92.6140526%
05 92.6140526% dari seluruh saham dengan hak suara sah of all shares with valid voting rights issued by the
yang telah dikeluarkan oleh Perseroan, yaitu berjumlah Company, which is 28,233,511,500 shares of Series A
28.233.511.500 saham Seri A dan 9.332.467.476 saham and 9,332,467,476 shares of Series B, in accordance
06 Seri B sesuai dengan Anggaran Dasar Perusahaan. with the Company's Articles of Association.
Kehadiran RUPS Luar Biasa
Attendees of the Extraordinary GMS
Semua anggota Dewan Komisaris yang menjabat sampai dengan penyelenggaraan RUPS Tahunan
menghadiri RUPS.
All members of the Board of Commissioners who served until the Annual GMS attended the GMS.
Dewan Komisaris
• Oki Yanuar
Board of Commissioners
Komisaris Utama/Komisaris Independen | President Commissioner/Independent Commissioner
• Dean Arslan
Komisaris Independen | Independent Commissioner
Semua anggota Direksi yang menjabat sampai dengan penyelenggaraan RUPS Tahunan menghadiri RUPS.
Tata Kelola Perusahaan - Corporate Governance
All members of the Board of Directors who served until the Annual GMS attended the GMS.
• Andi Fahrurrozi
Direktur Utama | CEO
Direksi • Tri Hartono
Board of Directors Direktur Keuangan | Director of Finance
• Mitra Piranti
Direktur Sumber Daya Manusia | Director of Human Capital
• Bobi Gumelar Raspati
Direktur Base Management | Director of Base Management
Ketua Komite Audit dan Kebijakan Tata Kelola Perusahaan yang menjabat sampai dengan penyelenggaraan
RUPS Tahunan menghadiri RUPS.
The Chairman of the Audit and Corporate Governance Policy Committee who served until the Annual
Komite Audit
GMS attended the GMS.
Audit Committee
• Dean Arslan
Ketua Komite Audit dan Kebijakan Tata Kelola Perusahaan | Chairman of the Audit and Corporate
Governance Policy Committe
Ketua Komite Nominasi dan Remunerasi yang menjabat sampai dengan penyelenggaraan RUPS Tahunan
Komite Nominasi dan menghadiri RUPS.
Remunerasi The Chairman of Nomination and Remuneration Committee who served until the Annual GMS attended
Nomination and Remuneration the GMS.
Committee • Dean Arslan
Ketua Komite Nominasi dan Remunerasi | Chairman of the Nomination and Remuneration Committee
Pihak Independen • Shanti Indah Lestari, S.H., M.Kn., sebagai Notaris/as the Notary;
Independent Party • PT Datindo Entrycom sebagai Biro Administrasi Efek Perseroan/as the Securities Administration Bureau.
Mekanisme Penghitungan
Perhitungan suara dalam setiap mata acara rapat dilakukan oleh Notaris.
Suara
The voting process at each agenda was done by the Notary.
Voting Mechanism
Hasil Keputusan RUPS Luar Biasa telah dituangkan The resolutions of the Extraordinary GMS have been
melalui akta Berita Acara RUPS Luar Biasa No. 5 set forth in the deed of Minutes of EGMS No. 5 dated
Tanggal 26 September 2025 yang dibuat di hadapan September 26, 2025 made before Notary Shanti Indah
Notaris Shanti Indah Lestari, S.H., M.Kn., di Kabupaten Lestari, S.H., M.Kn., in Tangerang Regency.
Tangerang.
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PT Garuda Maintenance Facility Aero Asia Tbk
Mata Acara Rapat dan Keputusannya Meeting Agenda, Resolutions, and
serta Tindak Lanjut Follow-up Status
Mata Acara Tunggal
Single Meeting Agenda
Mata Acara Perubahan Susunan Pengurus Perseroan.
Agenda Changes in the Composition of the Company's Management.
Jumlah Pemegang Saham yang
Tidak ada pertanyaan maupun pendapat yang disampaikan oleh Pemegang Saham atau kuasa
Mengajukan Pertanyaan dan/atau
Pemegang Saham.
Memberikan Pendapat
There were no questions or opinions raised by Shareholders or Shareholders' proxies.
Shareholders Who Raised Questions
and/Or Gave Their Opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results Agreed Disagreed Absent
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
34.791.112.872 250.622 12.036
(99,9992450%) (0,0007204%) (0,0000346%)
• Menyetujui pengukuhan pengunduran diri Sdr. Mukhtaris dari jabatannya selaku Direktur Line
Operation Perseroan berdasarkan surat pengunduran diri tanggal 30 Juni 2025, dengan ucapan
terima kasih atas pengabdiannya selama memangku jabatan tersebut.
• Menyetujui untuk pengangkatan nama-nama tersebut di bawah ini sebagai Pengurus Perseroan:
a. Sdr. Endang Tardiana sebagai Direktur Line Operation; b. Sdr. Sugiharto Prapto sebagai
Komisaris.
• Dengan memperhatikan keputusan pada butir 1 dan 2 di atas maka susunan Dewan Komisaris
dan Direksi Perseroan terhitung sejak ditutupnya RUPS Perseroan menjadi sebagai berikut:
Dewan Komisaris
Komisaris Utama/Independen : Sdr. Oki Yanuar
Komisaris Independen : Sdr. Dean Arslan
Komisaris : Sdr. Giring Ganesha Djumaryo
Komisaris : Sdr. Sugiharto Prapto
Keputusan Mata Acara Tunggal
Resolution of Single Meeting Agenda
Direksi
Direktur Utama : Sdr. Andi Fahrurrozi
Direktur Base Management : Sdr. Bobi Gumelar Raspati
Direktur Sumber Daya Manusia : Sdri. Mitra Piranti
Direktur Keuangan : Sdr. Tri Hartono
Direktur Line Operation : Sdr. Endang Tardiana
• Menyetujui pembagian tugas dan wewenang setiap anggota Direksi Perseroan ditetapkan
berdasarkan keputusan Direksi Perseroan setelah mendapat persetujuan tertulis dari Dewan
Komisaris Perseroan.
• Memberikan kuasa dan kewenangan kepada masing-masing Direksi Perseroan dengan hak
substitusi untuk menyatakan dalam akta Notaris tersendiri, hasil keputusan Rapat sehubungan
dengan perubahan Dewan Komisaris dan Direksi Perseroan dan melakukan pemberitahuan dan/
atau pendaftaran mengenai perubahan susunan anggota Dewan Komisaris dan Direksi Perseroan.
205
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01
• To approve the ratification of the resignation of Mr. Mukhtaris from his position as Director
of Line Operation of the Company based on his resignation letter dated June 30, 2025, with
02 appreciation for his service during his tenure.
• To approve the appointment of the following individuals as members of the Company’s
management: a. Mr. Endang Tardiana as Director of Line Operation; b. Mr. Sugiharto Prapto
as Commissioner.
03 • With due regard to the resolutions in points 1 and 2 above, the composition of the Company’s
Board of Commissioners and Board of Directors as of the closing of the GMS shall be as follows:
04 Board of Commissioners
President Commissioner/Independent : Mr. Oki Yanuar
Independent Commissioner : Mr. Dean Arslan
Commissioner : Mr. Giring Ganesha Djumaryo
05 Commissioner : Mr. Sugiharto Prapto
Board of Directors
President Director : Mr. Andi Fahrurrozi
06 Director of Base Management : Mr. Bobi Gumelar Raspati
Director of Human Capital : Mrs. Mitra Piranti
Director of Finance: Mr. Tri Hartono
Director of Line Operation : Mr. Endang Tardiana
• To approve that the division of duties and authority of each member of the Company’s Board
of Directors shall be determined based on a resolution of the Board of Directors after obtaining
written approval from the Board of Commissioners.
• To grant authority and power to each member of the Company’s Board of Directors, with the
right of substitution, to state the resolutions of the Meeting in a separate notarial deed in relation
to changes in the composition of the Board of Commissioners and the Board of Directors of
the Company, and to carry out notification and/or registration of such changes.
Telah dituangkan dalam Akta Pernyataan Keputusan Rapat PT Garuda Maintenance Facility Aero
Asia Tbk Nomor 6 tanggal 26 September 2025 yang telah mendapatkan Penerimaan Pemberitahuan
Tata Kelola Perusahaan - Corporate Governance
Perubahan Data Perseroan dari Kementerian Hukum Republik Indonesia No. AHU.AH.01.09-0347084
Realisasi tanggal 7 Oktober 2025.
Realization This has been set forth in the Deed of Statement of Meeting Resolutions of PT Garuda Maintenance
Facility Aero Asia Tbk No. 6 dated September 26, 2025, which has received the Acknowledgement
of Receipt of Notification of Changes to Company Data No. AHU.AH.01.09-0347084 dated October
7, 2025.
RUPS Luar Biasa
Extraordinary GMS
Hari/Tanggal Kamis, 24 Oktober 2025
Day/Date Thursday, October 24, 2025
Waktu
14.35 s/d 15.14 WIB
Time
Tempat Ruang Auditorium, Gedung Manajemen Garuda, Lantai Dasar, Garuda City, Area Perkantoran Bandar Udara
Venue International Soekarno-Hatta, Tangerang
Tahapan Pelaksanaan RUPS Luar Biasa
Process in Orgazining the Extraordinary GMS
Mengirimkan surat Pemberitahuan Penyelenggaraan RUPS Luar Biasa ke OJK pada tanggal 10 Agustus
Pemberitahuan Penyelenggaraan
2025 melalui surat Direktur Utama Perseroan No. GMF/DT/SPE-2022/25.
RUPS Kepada OJK
Sending the Notice of Extraordinary General Meeting of Shareholders to OJK on August 10, 2025
Notification to Hold GMS to OJK
through the Company's CEO letter No. GMF/DT/SPE-2022/25.
Pemasangan Pengumuman RUPS Luar Biasa pada situs web PT Bursa Efek Indonesia, situs web
Perseroan serta platform eASY.KSEI dalam Bahasa Indonesia dan bahasa Inggris yang dipublikasikan
Pengumuman pada tanggal 17 September 2025.
Announcement Posting of the Announcement of the Extraordinary General Meeting of Shareholders on the website of
the Indonesia Stock Exchange, the Company's website and the eASY.KSEI platform in Bahasa Indonesia
and English published on September 17, 2025.
Pemanggilan RUPS Luar Biasa dilakukan melalui situs web Bursa Efek Indonesia, situs web Perseroan,
serta platform eASY.KSEI dalam Bahasa Indonesia dan bahasa Inggris, yang dipublikasikan pada
Pemanggilan tanggal 2 Oktober 2025.
Invitation The Invitation to the Extraordinary General Meeting of Shareholders was made through the Indonesia
Stock Exchange website, the Company's website, as well as the eASY.KSEI platform in Indonesian
and English, which published on October 2, 2025.
Penyelenggaraan RUPS RUPS Luar Biasa diselenggarakan pada tanggal 24 Oktober 2025.
GMS Holding The Extraordinary General Meeting of Shareholders has held on October 24, 2025.
206
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PT Garuda Maintenance Facility Aero Asia Tbk
Pengumuman Ringkasan Ringkasan Risalah RUPS Luar Biasa telah dirilis pada tanggal 28 Oktober 2025 yang diumumkan melalui
Risalah RUPS situs web Perseroan dan situs web Bursa Efek Indonesia.
Announcement of GMS Minutes The Summary of Minutes of the Extraordinary GMS was released on October 28, 2025, which was
Summary announced through the Company's website and the Indonesia Stock Exchange website.
Penyampaian Risalah RUPS Penyampaian Risalah RUPS Luar Biasa kepada OJK pada tanggal 26 November 2025 melalui surat
Kepada OJK Corporate Secretary & Legal No. GMF/TS/SPE-2029/25.
Submission of GMS Minutes to Submission of the Minutes of the Extraordinary GMS to OJK on November 26, 2025, through Corporate
OJK Secretary & Legal No. GMF/TS/SPE-2029/25.
Pada RUPS Luar Biasa yang dilaksanakan tanggal 24 At the Extraordinary GMS held on October 24, 2025,
Oktober 2025, jumlah saham dengan hak suara yang the number of shares with voting rights present or
hadir atau diwakili telah memenuhi kuorum dalam RUPS represented has fulfilled the quorum in the GMS, which
yaitu sebesar 34,799,649,836 saham atau setara dengan is 34,799,649,836 shares or equivalent to 92,6360787%
92,6360787% dari seluruh saham dengan hak suara sah of all shares with valid voting rights issued by the
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
yang telah dikeluarkan oleh Perseroan, yaitu berjumlah Company, which is 28,233,511,500 shares of Series A
28.233.511.500 saham Seri A dan 9.332.467.476 saham and 9,332,467,476 shares of Series B, in accordance
Seri B sesuai dengan Anggaran Dasar Perusahaan. with the Company's Articles of Association.
Kehadiran RUPS Luar Biasa
Attendees of the Extraordinary GMS
Semua anggota Dewan Komisaris yang menjabat sampai dengan penyelenggaraan RUPS Tahunan
menghadiri RUPS.
All members of the Board of Commissioners who served until the Annual GMS attended the GMS.
• Dharmadi
Komisaris Utama/Komisaris Independen | President Commissioner/Independent Commissioner
Dewan Komisaris
• Dean Arslan
Board of Commissioners
Komisaris Independen | Independent Commissioner
• Giring Ganesha Djumaryo
Komisaris | Commissioner
• Sugiharto Prapto
Komisaris | Commissioner
Semua anggota Direksi yang menjabat sampai dengan penyelenggaraan RUPS Tahunan menghadiri RUPS.
All members of the Board of Directors who served until the Annual GMS attended the GMS.
• Andi Fahrurrozi
Direktur Utama | CEO
• Tri Hartono
Direksi Direktur Keuangan | Director of Finance
Board of Directors • Mitra Piranti
Direktur Sumber Daya Manusia | Director of Human Capital
• Endang Tardiana
Direktur Line Operation | Director of Line Operation
• Bobi Gumelar Raspati
Direktur Base Management | Director of Base Management
Ketua Komite Audit dan Kebijakan Tata Kelola Perusahaan yang menjabat sampai dengan penyelenggaraan
RUPS Tahunan menghadiri RUPS.
The Chairman of the Audit and Corporate Governance Policy Committee who served until the Annual
Komite Audit
GMS attended the GMS.
Audit Committee
• Dean Arslan
Ketua Komite Audit dan Kebijakan Tata Kelola Perusahaan | Chairman of the Audit and Corporate
Governance Policy Committe
Ketua Komite Nominasi dan Remunerasi yang menjabat sampai dengan penyelenggaraan RUPS Tahunan
Komite Nominasi dan menghadiri RUPS.
Remunerasi The Chairman of Nomination and Remuneration Committee who served until the Annual GMS attended
Nomination and the GMS.
Remuneration Committee • Dean Arslan
Ketua Komite Nominasi dan Remunerasi | Chairman of the Nomination and Remuneration Committee
• Shanti Indah Lestari, S.H., M.Kn., sebagai Notaris/as the Notary;
• PT Datindo Entrycom sebagai Biro Administrasi Efek Perseroan/as the Securities Administration Bureau;
Pihak Independen • Kantor Akuntan Publik Purwanto, Susanti dan Surja sebagai Kantor Akuntan Publik/as the Public Account;
Independent Party • TnP Law Firm sebagai Konsultan Hukum Perseroan/as the Legal Consultant of the Company;
• PT BRI Danareksa Sekuritas sebagai Konsultan Transaksi/as the Transaction Consultant;
• Kantor Jasa Penilai Publik Ruky, Safrudin dan Rekan sebagai Penilai/as Assessor.
Mekanisme Penghitungan
Perhitungan suara dalam setiap mata acara rapat dilakukan oleh Notaris.
Suara
The voting process at each agenda was done by the Notary.
Voting Mechanism
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01
Hasil Keputusan RUPS Luar Biasa telah dituangkan The resolutions of the Extraordinary GMS have been
02 melalui akta Berita Acara RUPS Luar Biasa No. 8 Tanggal set forth in the deed of Minutes of EGMS No. 8 dated
24 Oktober 2025 yang dibuat di hadapan Notaris Shanti October 24, 2025 made before Notary Shanti Indah
Indah Lestari, S.H., M.Kn., di Kabupaten Tangerang. Lestari, S.H., M.Kn., in Tangerang Regency.
03
Meeting Agenda, Resolutions, and
Mata Acara Rapat dan Keputusannya Follow-up Status
04 serta Tindak Lanjut
Mata Acara Rapat Pertama
First Meeting Agenda
05
Persetujuan atas rencana Perseroan untuk melakukan Penambahan Modal dengan Memberikan Hak
Memesan Efek Terlebih Dahulu (“PMHMETD”) kepada para pemegang saham Perseroan berdasarkan
Peraturan Otoritas Jasa Keuangan (“OJK”) Nomor 32/POJK.04/2015 tentang Penambahan Modal
06 Perusahaan Terbuka dengan Memberikan Hak Memesan Efek Terlebih Dahulu sebagaimana diubah
dengan Peraturan OJK Nomor 14/POJK/04/2019 tentang Perubahan atas Peraturan OJK Nomor 32/
POJK.04/2015 tentang Penambahan Modal Perusahaan Terbuka dengan Memberikan Hak Memesan
Mata Acara
Efek Terlebih Dahulu (“POJK 32/2015”).
Agenda
Approval of the Company’s plan to carry out a Capital Increase by Granting Pre-emptive Rights (Rights
Issue) (“PMHMETD”) to the Company’s shareholders in accordance with Financial Services Authority
Regulation (“OJK”) No. 32/POJK.04/2015 concerning Capital Increase of Public Companies by Granting
Pre-emptive Rights, as amended by OJK Regulation No. 14/POJK.04/2019 regarding Amendments to
OJK Regulation No. 32/POJK.04/2015 concerning Capital Increase of Public Companies by Granting
Pre-emptive Rights (“POJK 32/2015”).
Jumlah Pemegang Saham yang
Mengajukan Pertanyaan dan/ Tidak ada pertanyaan maupun pendapat yang disampaikan oleh Pemegang Saham atau kuasa Pemegang
atau Memberikan Pendapat Saham.
Shareholders Who Raised There were no questions or opinions raised by Shareholders or Shareholders' proxies.
Tata Kelola Perusahaan - Corporate Governance
Questions and/Or Gave Their
Opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results Agreed Disagreed Absent
34.799.649.836
0 0
(100%)
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PT Garuda Maintenance Facility Aero Asia Tbk
Mata Acara Rapat Pertama
First Meeting Agenda
• Menyetujui rencana Perseroan untuk melakukan PMHMETD dengan cara mengeluarkan sebanyak-
banyaknya 124.269.948.745 (seratus dua puluh empat miliar dua ratus enam puluh sembilan juta
sembilan ratus empat puluh delapan ribu tujuh ratus empat puluh lima) saham Seri B dengan nilai
nominal sebesar Rp25 (dua puluh lima Rupiah) per saham dengan memperhatikan ketentuan
peraturan perundang-undangan di bidang pasar modal, khususnya POJK 32/2015.
• Menyetujui pemberian kewenangan kepada Dewan Komisaris Perseroan dengan hak substitusi
untuk melaksanakan segala tindakan yang diperlukan berkaitan dengan PMHMETD, termasuk
namun tidak terbatas untuk:
a. melakukan peningkatan modal ditempatkan dan disetor Perseroan dengan penerbitan saham-
saham di PMHMETD, serta termasuk tapi tidak terbatas pada (i) menyetujui penetapan
dan penentuan kepastian jumlah saham baru yang diterbitkan dalam PMHMETD, (ii) harga
pelaksanaan Hak Memesan Efek Terlebih Dahulu (”HMETD”) dan (iii) tindakan-tindakan lain
sebagaimana diusulkan oleh Direksi Perseroan sehubungan dengan pelaksanaan PMHMETD,
dengan memperhatikan peraturan perundang-undangan yang berlaku termasuk peraturan
bidang pasar modal; dan
b. menyatakan realisasi jumlah saham yang sesungguhnya telah dikeluarkan sehubungan dengan
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
jumlah peningkatan modal ditempatkan dan disetor setelah PMHMETD selesai dilaksanakan
yaitu pada Pasal 4 ayat 2 dan 3 Anggaran Dasar Perseroan serta melakukan segala tindakan
yang diperlukan sehubungan dengan hal tersebut dengan memperhatikan peraturan perundang-
undangan.
• Menyetujui pemberian kuasa dan wewenang kepada Direksi Perseroan dengan hak substitusi
Keputusan Mata Acara Pertama untuk melaksanakan keputusan-keputusan tersebut di atas dan melakukan segala tindakan yang
Resolution of First Meeting diperlukan sehubungan dengan pelaksanaan PMHMETD, termasuk namun tidak terbatas untuk:
Agenda a. dengan tunduk pada keputusan nomor 2 di atas, (i) menentukan jumlah final saham yang
dikeluarkan dalam rangka PMHMETD; (ii) menentukan harga pelaksanaan dari saham yang
akan dikeluarkan dalam rangka PMHMETD; (iii) dalam peraturan perundangan yang berlaku
atau lembaga pemerintah terkait mempersyaratkan hak atas tanah dari Aset API berupa hak
atas tanah lainnya yang diizinkan menurut peraturan perundang-undangan yang berlaku,
melakukan tindakan-tindakan yang diperlukan sehubungan dengan pelaksanaan PMHMETD
dengan inbreng atas Aset API dengan hak atas tanah yang diizinkan menurut perundang-
undangan yang berlaku dan (iv) tindakan-tindakan lain sebagaimana diperlukan sehubungan
dengan pelaksanaan PMHMETD;
b. menentukan penggunaan dana hasil PMHMETD;
c. mengajukan dan menandatangani Pernyataan Pendaftaran kepada OJK (untuk PMHMETD),
termasuk menerbitkan, mencetak, dan menandatangani seluruh dokumen yang diperlukan
dalam rangka PMHMETD, termasuk tetapi tidak terbatas pada perjanjian yang dibuat dihadapan
Notaris berkut perubahan dan/atau penambahannya;
d. menegaskan 1 (satu) atau lebih keputusan dalam Rapat pada 1 (satu) atau lebih akta Notaris,
serta membuat atau meminta dibuatkan segala aktaakta, surat-surat maupun dokumen-
dokumen yang diperlukan, hadir di hadapan pihak/pejabat yang berwenang untuk memperoleh
persetujuan atau melaporkan hal tersebut kepada pihak/pejabat yang berwenang sesuai dengan
peraturan perundangan yang berlaku; dan
• Melakukan tindakan-tindakan lain yang diperlukan sehubungan dengan pelaksanaan PMHMETD
dengan mengacu dan memperhatikan peraturan perundang-undangan yang berlaku termasuk
peraturan di bidang pasar modal.
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01
Mata Acara Rapat Pertama
First Meeting Agenda
02
• To approve the Company’s plan to conduct a Capital Increase by Granting Pre-emptive Rights
(Rights Issue) (“PMHMETD”) by issuing up to 124,269,948,745 (one hundred twenty-four billion
two hundred sixty-nine million nine hundred forty-eight thousand seven hundred forty-five) Series
03 B shares with a nominal value of Rp25 (twenty-five Rupiah) per share, in compliance with the
prevailing laws and regulations in the capital market sector, particularly OJK Regulation No. 32/
POJK.04/2015 (“POJK 32/2015”).
• To approve the granting of authority to the Company’s Board of Commissioners, with the right
04 of substitution, to carry out all necessary actions in relation to the PMHMETD, including but not
limited to:
a. increasing the Company’s issued and paid-up capital through the issuance of shares under the
PMHMETD, including but not limited to (i) approving the determination and final number of new
05 shares to be issued in the PMHMETD, (ii) determining the exercise price of the Pre-emptive
Rights (“HMETD”), and (iii) other actions as proposed by the Company’s Board of Directors
in connection with the implementation of the PMHMETD, in compliance with applicable laws
and regulations, including those in the capital market sector; and
06 b. stating the realization of the actual number of shares issued in relation to the increase in issued
and paid-up capital after the completion of the PMHMETD, as stipulated in Article 4 paragraphs
2 and 3 of the Company’s Articles of Association, and carrying out all necessary actions in
connection therewith in accordance with applicable laws and regulations.
• To approve the granting of authority and power to the Company’s Board of Directors, with the right
of substitution, to implement the above resolutions and to take all necessary actions in relation to
the implementation of the PMHMETD, including but not limited to:
a. subject to resolution number 2 above: (i) determining the final number of shares to be issued
under the PMHMETD; (ii) determining the exercise price of the shares to be issued under the
PMHMETD; (iii) if required by applicable laws and regulations or relevant government authorities
regarding land rights over API Assets in the form of land rights or other permitted rights under
applicable laws, taking necessary actions in relation to the implementation of the PMHMETD
through inbreng (non-cash capital contribution) of API Assets with land rights permitted under
applicable laws; and (iv) taking other necessary actions related to the implementation of the
PMHMETD;
Tata Kelola Perusahaan - Corporate Governance
b. determining the use of proceeds from the PMHMETD;
c. submitting and signing the Registration Statement to OJK (for the PMHMETD), including
issuing, printing, and signing all required documents in relation to the PMHMETD, including
but not limited to agreements executed before a Notary along with any amendments and/or
additions thereto;
d. restating one or more resolutions of the Meeting in one or more notarial deeds, and preparing
or requesting the preparation of all necessary deeds, letters, and documents, appearing before
the competent authorities/officials to obtain approval or to report such matters to the competent
authorities/officials in accordance with applicable laws and regulations; and
• Taking any other actions deemed necessary in relation to the implementation of the PMHMETD
with due regard to and in compliance with applicable laws and regulations, including those in the
capital market sector.
Penambahan Modal oleh PT Angkasa Pura Indonesia kepada Perseroan berupa aset melalui mekanisme
PMHMETD sebagaimana dituangkan dalam Akta Pengikatan Pemasukan ke Dalam Perusahaan No.
146 tanggal 29 Desember 2025, dilakukan dengan menerima kepemilikan Saham Seri B Perseroan,
Realisasi serta diikuti dengan pembelian saham oleh Pemegang Saham Publik.
Realization The capital increase by PT Angkasa Pura Indonesia in the Company in the form of assets through the
PMHMETD mechanism, as set forth in the Deed of Capital Contribution Commitment No. 146 dated
December 29, 2025, was carried out by receiving ownership of the Company’s Series B shares, and
was followed by the purchase of shares by Public Shareholders.
Mata Acara Rapat Kedua
Second Meeting Agenda
Persetujuan perubahan Pasal 4 ayat (1), ayat (2), dan ayat (3) Anggaran Dasar Perseroan sehubungan
dengan, perubahan struktur permodalan Perseroan pada modal dasar Perseroan, modal ditempatkan
Mata Acara dan disetor Perseroan sehubungan dengan pelaksanaan PMHMETD.
Agenda Approval of amendments to Article 4 paragraphs (1), (2), and (3) of the Company’s Articles of Association
in relation to changes in the Company’s capital structure, including the authorized capital, issued capital,
and paid-up capital, in connection with the implementation of the PMHMETD.
Jumlah Pemegang Saham yang
Mengajukan Pertanyaan dan/ Tidak ada pertanyaan maupun pendapat yang disampaikan oleh Pemegang Saham atau kuasa Pemegang
atau Memberikan Pendapat Saham.
Shareholders Who Raised There were no questions or opinions raised by Shareholders or Shareholders' proxies.
Questions and/Or Gave Their
Opinions
210
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PT Garuda Maintenance Facility Aero Asia Tbk
Mata Acara Rapat Kedua
Second Meeting Agenda
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results Agreed Disagreed Absent
34.799.649.836
0 0
(100%)
• Menyetujui perubahan Pasal 4 ayat (1) Anggaran Dasar Perseroan sehubungan dengan perubahan
atas seluruh saham seri A, masing-masing saham dengan nilai nominal Rp100,- (seratus Rupiah)
per saham, yang masih dalam portepel, seluruhnya menjadi saham seri B masing-masing saham
dengan nilai nominal Rp25,- (dua puluh lima Rupiah) per saham, dari yang semula modal dasar
Perseroan adalah sebesar Rp10.000.000.000.000,00 (sepuluh triliun Rupiah), yang terbagi atas:
a. 95.000.000.000 (sembilan puluh lima miliar) saham Seri A, masing-masing saham bernilai
nominal Rp100,- (seratus Rupiah); dan
b. 20.000.000.000 (dua puluh miliar) saham Seri B, masing-masing saham bernilai nominal Rp25,-
(dua puluh lima Rupiah),
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
c. menjadi modal dasar Perseroan adalah sebesar Rp10.000.000.000.000,00 (sepuluh triliun
Rupiah), yang terbagi atas:
d. 28.233.511.500 (dua puluh delapan miliar dua ratus tiga puluh tiga juta lima ratus sebelas ribu
lima ratus) saham Seri A, masing-masing saham bernilai nominal Rp100,- (seratus Rupiah) dan
e. 287.065.954.000 (dua ratus delapan puluh tujuh miliar enam puluh lima juta sembilan ratus
lima puluh empat ribu) saham Seri B, masing-masing saham bernilai nominal Rp25,- (dua
puluh lima Rupiah).
• Menyetujui perubahan Pasal 4 ayat (2) dan ayat (3) Anggaran Dasar Perseroan yaitu peningkatan
modal ditempatkan dan disetor Perseroan sehubungan dengan pelaksanaan PMHMETD.
• Menyetujui untuk menyatakan kembali anggaran dasar Perseroan secara keseluruhan, sepanjang
tidak bertentangan dengan peraturan perundang-undangan yang berlaku dan memberikan kuasa
dan wewenang dengan hak substitusi kepada Direksi Perseroan, untuk melakukan segala tindakan
yang diperlukan sehubungan dengan keputusan tersebut di atas, untuk menuangkan keputusan
perubahan anggaran dasar Perseroan tersebut ke dalam akta yang dibuat di hadapan Notaris, serta
meminta persetujuan dan memberitahukan perubahan anggaran dasar Perseroan tersebut pada
Keputusan Mata Acara Rapat
Menteri Hukum Republik Indonesia, dan melakukan semua tindakan yang diperlukan sehubungan
Kedua
dengan keputusan tersebut sesuai dengan peraturan perundangundangan yang berlaku.
Resolution of Second Meeting
Agenda
• To approve the amendment to Article 4 paragraph (1) of the Company’s Articles of Association
in relation to the reclassification of all Series A shares, each with a nominal value of Rp100 (one
hundred Rupiah) per share, which remain in the portfolio, into Series B shares, each with a nominal
value of Rp25 (twenty-five Rupiah) per share, whereby the Company’s authorized capital remains
Rp10,000,000,000,000 (ten trillion Rupiah), but changes from being divided into:
a. 95,000,000,000 (ninety-five billion) Series A shares, each with a nominal value of Rp100 (one
hundred Rupiah); and
b. 20,000,000,000 (twenty billion) Series B shares, each with a nominal value of Rp25 (twenty-
five Rupiah),
c. to become divided into:
d. 28,233,511,500 (twenty-eight billion two hundred thirty-three million five hundred eleven
thousand five hundred) Series A shares, each with a nominal value of Rp100 (one hundred
Rupiah); and
e. 287,065,954,000 (two hundred eighty-seven billion sixty-five million nine hundred fifty-four
thousand) Series B shares, each with a nominal value of Rp25 (twenty-five Rupiah).
• To approve the amendments to Article 4 paragraphs (2) and (3) of the Company’s Articles of
Association, namely the increase in the Company’s issued and paid-up capital in connection with
the implementation of the PMHMETD.
• To approve the restatement of the Company’s Articles of Association in their entirety, insofar as
not inconsistent with prevailing laws and regulations, and to grant authority and power, with the
right of substitution, to the Company’s Board of Directors to take all necessary actions in relation
to the above resolutions, including incorporating the amendments to the Company’s Articles of
Association into a notarial deed, obtaining approval and notifying such amendments to the Minister
of Law of the Republic of Indonesia, and taking all necessary actions in accordance with applicable
laws and regulations.
Telah dituangkan dalam Akta Pernyataan Keputusan Rapat Perubahan Anggaran Dasar PT Garuda
Maintenance Facility Aero Asia Tbk No. 8 tanggal 24 Oktober 2025 yang telah mendapatkan Penerimaan
Pemberitahuan Perubahan Anggaran Dasar dari Kementerian Hukum Republik Indonesia No. AHU.
AH.01.03-0246198 tanggal 26 Oktober 2025.
Realisasi
Have been set forth in the Deed of Statement of Meeting Resolutions regarding Amendments to the
Realization
Articles of Association of PT Garuda Maintenance Facility Aero Asia Tbk No. 8 dated October 24, 2025,
which has received the Acknowledgement of Receipt of Notification of Amendments to the Articles of
Association from the Ministry of Law of the Republic of Indonesia No. AHU.AH.01.03-0246198 dated
October 26, 2025.
211
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01
PELAKSANAAN DAN TINDAK LANJUT IMPLEMENTATION AND FOLLOW-UP OF
02 HASIL KEPUTUSAN RUPS YANG THE GMS RESOLUTIONS IN 2024
DISELENGGARAKAN PADA TAHUN
2024
03
Keputusan RUPS Tahunan Tanggal 28 Juni 2024
Resolution of the Annual GMS dated June 28, 2024 Realisasi
04 Mata Acara Rapat Keputusan Realization
Meeting Agenda Resolution
Keputusan Mata Acara Rapat Pertama
05 Resolution of the First Meeting Agenda
1. Menyetujui dan mengesahkan Laporan Tahunan Perseroan Tahun Buku
2023 termasuk di dalamnya Laporan Pelaksanaan Tugas Pengawasan
06 Dewan Komisaris yang berakhir pada tanggal 31 Desember 2023 serta
Mata Acara Rapat Pertama Laporan Keuangan Konsolidasian Perseroan Tahun Buku 2023 yang
First Meeting Agenda berakhir pada tanggal 31 Desember 2023, yang telah diaudit oleh
Persetujuan Laporan Tahunan Perseroan Kantor Akuntan Publik Tanudiredja, Wibisana, Rintis & Rekan dengan
Tahun Buku 2023 termasuk di dalamnya pendapat “Wajar Dalam Semua Hal yang Material”, sebagaimana
Laporan Keuangan Konsolidasian termuat dalam laporannya Nomor 00508/2.1025/AU.1/10/0225-2/1/
Perseroan dan Laporan Tugas III/2024 tanggal 28 Maret 2024; dan
Pengawasan Dewan Komisaris yang 2. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya
berakhir pada tanggal 31 Desember (volledig acquit et de charge) kepada para anggota Direksi dan
2023, serta pemberian pelunasan anggota Dewan Komisaris atas tindakan pengurusan dan pengawasan
dan pembebasan tanggung jawab yang telah dijalankan selama tahun buku 2023, sepanjang tindakan
sepenuhnya (volledig acquit et de tersebut bukan merupakan tindakan pidana dan/atau tindakan
charge) kepada para anggota Direksi yang bertentangan dengan peraturan perundangan yang berlaku
Telah direalisasikan
dan anggota Dewan Komisaris atas dan tindakan tersebut telah tercermin dalam Laporan Tahunan dan
pada tahun 2024.
tindakan pengurusan dan pengawasan Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada
Tata Kelola Perusahaan - Corporate Governance
It was realized in
yang telah dijalankan selama tahun buku tanggal 31 Desember 2023.
2024.
2023. 1. To approve and ratify the Company's Annual Report for the Financial
Approval of the Company's Annual Year 2023, including the Report on the Implementation of the
Report for the financial year 2023, Supervisory Duties of the Board of Commissioners ending 31 December
including the Company's Consolidated 2023 and the Company's Consolidated Financial Statements for the
Financial Statements and the Board of Financial Year 2023 ending 31 December 2023, which have been
Commissioners Oversight Report ended audited by the Public Accounting Firm Tanudiredja, Wibisana, Rintis
on 31 December 2023, and to release & Rekan with the opinion of "Fair in All Material Matters", as contained
and discharge of all responsibilities in its report Number 00508/2.1025/AU.1/10/0225-2/1/III/2024 dated
(volledig acquit et de charge) to all Board March 28th , 2024; and
members for the management and 2. To grant full release and discharge (volledig acquit et de charge) to
supervision carried out in the financial the members of the Board of Directors and members of the Board of
year 2023. Commissioners for their management and supervisory actions carried
out during the financial year 2023, to the extent that such actions do
not constitute criminal acts and/or actions contrary to the prevailing
laws and regulations and such actions have been reflected in the
Company's Annual Report and Financial Statements for the financial
year ending 31 December 2023.
Keputusan Mata Acara Rapat Kedua
Resolution of the Second Meeting Agenda
Menyetujui dan menetapkan penggunaan Laba Bersih Konsolidasian
Mata Acara Rapat Kedua Tahun Buku 2023 sebesar USD 20.168.689 (dua puluh juta seratus enam
First Meeting Agenda puluh delapan enam ratus delapan puluh sembilan Dollar Amerika Serikat) Telah direalisasikan
Penetapan Laba Bersih Perseroan Tahun sebagai Laba Ditahan atau Retained Earning Perseroan untuk mengurangi pada tahun 2024.
2023. akumulasi kerugian Perseroan. It was realized in
Fixation of the Company's Net Income Approve and determine the utilization of the Consolidated Net Income 2024.
in 2023. for the Financial Year 2023 amounting to USD20.168.689 (twenty million
one hundred sixty eight six hundred eighty nine United States Dollars) as
Retained Earning of the Company to reduce the Company's accumulated
losses.
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PT Garuda Maintenance Facility Aero Asia Tbk
Keputusan RUPS Tahunan Tanggal 28 Juni 2024
Resolution of the Annual GMS dated June 28, 2024 Realisasi
Mata Acara Rapat Keputusan Realization
Meeting Agenda Resolution
Keputusan Mata Acara Rapat Ketiga
Resolution of the Third Meeting Agenda
Mata Acara Rapat Ketiga Menyetujui pemberian kuasa dan pelimpahan kewenangan kepada Dewan
Third Meeting Agenda Komisaris Perseroan dengan terlebih dahulu mendapat persetujuan
Penetapan Tantiem Tahun Buku 2023 tertulis dari PT Garuda Indonesia (Persero) Tbk selaku Pemegang Saham
dan Remunerasi (Gaji/Honorarium, Pengendali untuk menetapkan pemberian tantiem dan/atau insentif kinerja
Telah direalisasikan
Fasilitas dan Tunjangan) Tahun Buku tahun 2023 dan menetapkan remunerasi (gaji/honorarium, tunjangan dan
pada tahun 2024.
2024 bagi Direksi dan Dewan Komisaris. fasilitas) bagi anggota Direksi dan Dewan Komisaris Perseroan untuk
It was realized in
Determination of Tantiem for the financial tahun 2024.
2024.
year 2023 and remuneration (salary/ Approved the granting of power and delegation of authority to the
honorarium, facilities and allowances) Company's Board of Commissioners with prior written approval from PT
for the financial year 2024 for Directors Garuda Indonesia (Persero) Tbk as the Controlling Shareholder to determine
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
and Board of Commissioners. the tantiem and/or performance incentives for 2023 and determine the
remuneration (salary/honorarium, allowances and facilities) for members of
the Company's Board of Directors and Board of Commissioners for 2024.
Keputusan Mata Acara Rapat Keempat
Resolution of the Fourth Meeting Agenda
1. Menyetujui pemberian kuasa dan pelimpahan kewenangan kepada
Dewan Komisaris Perseroan untuk menunjuk Akuntan Publik
Independen dari Kantor Akuntan Publik (KAP) untuk melakukan
pemeriksaan atas Laporan Keuangan Konsolidasian Perseroan untuk
tahun buku yang berakhir tanggal 31 Desember 2024, pemeriksaan atas
Laporan Keuangan Khusus tertentu pada tahun 2024 dan pemeriksaan
atas Laporan Keuangan Konsolidasian Perseroan periode lainnya pada
tahun 2024 untuk tujuan dan kepentingan Perseroan.
2. Menyetujui pemberian kuasa dan pelimpahan kewenangan kepada
Dewan Komisaris Perseroan untuk menetapkan besaran nilai jasanya
Mata Acara Rapat Keempat sesuai ketentuan dan peraturan yang berlaku, termasuk untuk menunjuk
Fourth Meeting Agenda KAP pengganti bilamana karena sebab apapun juga berdasarkan
Penunjukan Kantor Akuntan Publik Untuk ketentuan pasar modal di Indonesia apabila KAP yang ditunjuk tidak Telah direalisasikan
Mengaudit Laporan Keuangan Perseroan dapat melakukan tugasnya, dengan kriteria bahwa KAP tersebut pada tahun 2024.
Tahun Buku 2024. terdaftar di Otoritas Jasa Keuangan. It was realized in
Appointment of a Public Accountant 1. Approved the granting of power and delegation of authority to the 2024.
Firm to Audit the Company's Financial Company's Board of Commissioners to appoint an Independent Public
Statements for the Financial Year 2024. Accountant from the Public Accounting Firm (KAP) to conduct an audit
of the Company's Consolidated Financial Statements for the financial
year ending 31 December 2024, an audit of certain Special Financial
Statements in 2024 and an audit of the Company's Consolidated
Financial Statements for other periods in 2024 for the purposes and
interests of the Company.
2. Approved the granting of power and delegation of authority to the
Company's Board of Commissioners to determine the amount of service
value in accordance with applicable rules and regulations, including
to appoint a replacement KAP if for any reason whatsoever based on
capital market regulations in Indonesia if the appointed KAP is unable
to perform its duties, with the criteria that the KAP is registered with
the Financial Services Authority.
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01
Keputusan RUPS Luar Biasa 28 Juni 2024
02 Resolution of the Extraordinary GMS dated June 28, 2024 Realisasi
Mata Acara Rapat Keputusan Realization
Meeting Agenda Resolution
03 Keputusan Mata Acara Rapat Pertama
Resolution of the First Meeting Agenda
Mata Acara Rapat Pertama
Menyetujui pengikatan jaminan atas aset Perseroan dalam memenuhi
First Meeting Agenda
04 kewajiban Perseroan berdasarkan program restrukturisasi fasilitas kredit
Persetujuan Pengikatan Jaminan atas
dengan PT Bank Rakyat Indonesia (Persero) Tbk, yang pengikatan tersebut
Aset Perseroan dengan nilai lebih dari
dilakukan secara paripassu dengan kreditur-kreditur lain Perseroan dengan
50% (lima puluh persen) Kekayaan Bersih
porsi bagian nilai jaminan yang ditentukan oleh Perseroan sepanjang
Perseroan berdasarkan Restrukturisasi
05 Perjanjian Kredit antara PT Bank Rakyat
pengikatan jaminan tersebut tidak mengubah pokok-pokok perjanjian Telah direalisasikan
tersebut serta dilaksanakan sesuai dengan ketentuan tata kelola perusahaan pada tahun 2024.
Indonesia (Persero) Tbk.
yang baik dan peraturan perundang-undangan yang berlaku. It was realized in
Approval of Guarantee Binding for
Approved the binding of collateral for the Company's assets in fulfilling 2024.
Company Assets with a value of
06 more than 50% (fifty percent) of the
the Company's obligations under the credit facility restructuring program
with PT Bank Rakyat Indonesia (Persero) Tbk, which binding was carried
Company's Net Worth based on the
out paripassu with other creditors of the Company with a portion of the
Restructuring of the Credit Agreement
collateral value determined by the Company as long as the binding of the
between PT Bank Rakyat Indonesia
guarantee did not change the principal of the agreement and was carried
(Persero) Tbk.
out in accordance with the provisions of good corporate governance and
applicable laws and regulations.
Keputusan Mata Acara Rapat Kedua
1. Menyetujui perubahan Pasal 3 Anggaran Dasar Perseroan untuk
disesuaikan dengan Peraturan Badan Pusat Statistik Nomor 2 Tahun
2020 tentang Klasifikasi Baku Lapangan Usaha Indonesia ("KBLI 2020”)
dan peraturan lainnya yang terkait;
2. Menyetujui perubahan-perubahan dalam ketentuan Pasal 4 ayat (2),
Pasal 7 ayat (3), Pasal 15 ayat (16), Pasal 15 ayat (2), Pasal 16 ayat (2)
Tata Kelola Perusahaan - Corporate Governance
huruf a angka 4, Pasal 16 ayat (2) huruf a angka 6, Pasal 16 ayat (2)
huruf b angka 10, Pasal 16 ayat (2) huruf b angka 15, Pasal 16 ayat (2)
huruf b angka 19, Pasal 16 ayat 5, Pasal 16 ayat (14) huruf o, Pasal 16
ayat 14 huruf m, Pasal 16 ayat (22), Pasal 16 ayat (22) huruf f, Pasal
19 ayat (2) huruf a angka 13, Pasal 20, Pasal 20 ayat (1) huruf b, Pasal
Mata Acara Rapat Kedua 23 ayat (2), dan Pasal 24 dalam Anggaran Dasar sebagaimana yang
Telah direalisasikan
Second Meeting Agenda diusulkan dalam Rapat ini.
pada tahun 2024.
Usulan Perubahan Anggaran Dasar. 3. Menyetujui untuk menyusun kembali seluruh ketentuan dalam Anggaran
It was realized in
Proposed Amendment to the Articles Dasar Perseroan sehubungan dengan perubahan sebagaimana
2024.
of Association. dimaksud pada butir 1 dan butir 2 Keputusan tersebut diatas.
4. Memberikan kuasa dan wewenang kepada Direksi Perseroan dengan
hak substitusi untuk melakukan segala tindakan yang diperlukan
berkaitan dengan Keputusan mata acara Rapat, termasuk menyusun
dan menyatakan kembali seluruh Anggaran Dasar Perseroan dalam
suatu Akta Notaris dan memberikan kuasa dengan hak substitusi untuk
menyampaikan kepada instansi yang berwenang untuk mendapatkan
persetujuan dan/atau tanda penerimaan pemberitahuan perubahan
Anggaran Dasar Perseroan, melakukan segala sesuatu yang dipandang
perlu dan berguna untuk keperluan tersebut dengan tidak ada satu pun
yang dikecualikan, termasuk untuk mengadakan penambahan dan/
atau perubahan dalam perubahan Anggaran Dasar tersebut, jika hal
tersebut dipersyaratkan oleh instansi yang berwenang.
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PT Garuda Maintenance Facility Aero Asia Tbk
Keputusan RUPS Luar Biasa 28 Juni 2024
Resolution of the Extraordinary GMS dated June 28, 2024 Realisasi
Mata Acara Rapat Keputusan Realization
Meeting Agenda Resolution
Resolution of the Second Meeting Agenda
1. Approved the amendment to Article 3 of the Company's Articles of
Association to be adjusted to the Central Bureau of Statistics Regulation
Number 2 of 2020 concerning the Indonesian Standard Industrial
Classification (“KBLI 2020”) and other related regulations;
2. Approve the amendments in the provisions of Article 4 paragraph (2),
Article 7 paragraph (3), Article 15 paragraph (16), Article 15 paragraph
(2), Article 16 paragraph (2) letter a number 4, Article 16 paragraph (2)
letter a number 6, Article 16 paragraph (2) letter b number 10, Article
16 paragraph (2) letter b number 15, Article 16 paragraph (2) letter b
number 19, Article 16 paragraph 5, Article 16 paragraph (14) letter o,
Article 16 paragraph 14 letter m, Article 16 paragraph (22), Article 16
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
paragraph (22) letter f, Article 19 paragraph (2) letter a number 13,
Article 20, Article 20 paragraph (1) letter b, Article 23 paragraph (2),
and Article 24 in the Articles of Association as proposed in this Meeting.
3. Approve to rearrange all provisions in the Company's Articles of
Association in connection with the amendments as referred to in point
1 and point 2 of the above Resolution.
4. To grant power and authority to the Board of Directors of the Company
with the right of substitution to take all necessary actions related to
the Resolutions of the agenda of the Meeting, including to compile and
restate the entire Articles of Association of the Company in a Notarial
Deed and to grant power with the right of substitution to submit to the
competent authorities to obtain approval and/or receipt of notification
of amendments to the Articles of Association of the Company, to do
everything deemed necessary and useful for such purposes with no
one being excluded, including to make additions and/or changes in
the amendments to the Articles of Association, if so required by the
competent authorities.
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01
Keputusan RUPS Luar Biasa 28 Juni 2024
02 Resolution of the Extraordinary GMS dated June 28, 2024 Realisasi
Mata Acara Rapat Keputusan Realization
Meeting Agenda Resolution
03
Keputusan Mata Acara Rapat Ketiga
Resolution of the Third Meeting Agenda
1. Menyetujui untuk memberhentikan nama-nama tersebut di bawah ini
04 yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham
Luar Biasa ini dengan ucapan terima kasih atas sumbangan tenaga dan
pikiran yang diberikan selama memangku jabatan tersebut.
a. Bapak Ali Gunawan sebagai Komisaris Independen yang diangkat
05 pada Rapat Umum Pemegang Saham Tahunan tanggal 20 Agustus
2021.
b. Bapak Agit Atriantio sebagai Komisaris Independen yang diangkat
pada Rapat Umum Pemegang Saham Tahunan tanggal 20 Agustus
06 2021.
2. Menyetujui untuk mengangkat nama di bawah ini yang berlaku efektif
sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa ini sebagai
berikut:
a. Bapak Ali Gunawan sebagai Komisaris Independen
b. Bapak Agit Atriantio sebagai Komisaris Independen
3. Masa jabatan anggota Dewan Komisaris yang diangkat sebagaimana
dimaksud pada angka 2, sesuai dengan ketentuan Anggaran Dasar
Perseroan, dengan memperhatikan peraturan perundang-undnagan di
bidang Pasar Modal dan tanpa mengurangi hak Rapat Umum Pemegang
Saham (“RUPS”) untuk memberhentikan sewaktu-waktu.
4. Dengan memperhatikan keputusan pada butir 1 dan 2 di atas maka
Mata Acara Rapat Ketiga susunan Dewan Komisaris dan Direksi Perseroan terhitung sejak
Third Meeting Agenda ditutupnya RUPSLB Perseroan menjadi sebagai berikut: Telah direalisasikan
Perubahan Susunan Pengurus Dewan Komisaris pada tahun 2024.
Tata Kelola Perusahaan - Corporate Governance
Perseroan. Komisaris Utama/Komisaris Independen : Sdr. Dharmadi It was realized in
Changes in the Composition of the Komisaris : Sdr. Rahmat Hanafi 2024.
Company's Management. Komisaris Independen : Sdr. Ali Gunawan
Komisaris Independen : Sdr. Agit Atriantio
Komisaris Independen : Sdr. Abhan
Direksi
Direktur Utama : Sdr. Andi Fahrurrozi
Direktur Line Operation : Sdr. Mukhtaris
Direktur Base Operation : Sdr. Irvan Pribadi
Direktur Keuangan : Sdr. Salusra Satria
Direktur Human Capital & Corporate : Sdr. Pudjo Sarwoko
5. Anggota Komisaris yang diangkat sebagaimana butir 2 yang masih
menjabat ada jabatan lain yang dilarang atau peraturan perundang-
undangan untuk dirangkap dengan jabatan Anggota Komisaris atau
Direksi maka yang bersangkutan harus mengundurkan diri atau
diberhentikan dari jabatannya tersebut.
6. Menyetujui pemberian tugas dan wewenang setiap anggota Direksi
Perseroan ditetapkan berdasarkan keputusan Direksi Perseroan setelah
mendapat persetujuan tertulis dari Dewan Komisaris Perseroan.
7. Memberikan kuasa dan kewenangan kepada masing-masing Direksi
Perseroan dengan hak substitusi untuk menyatakan dalam akta Notaris
tersendiri, hasil keputusan Rapat sehubungan dengan perubahan
Dewan Komisaris Perseroan dan melakukan Pemberitahuan dan.atau
pendaftaran mengenai perubahan susunan anggota Dewan Komisaris
dari Perseroan.
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PT Garuda Maintenance Facility Aero Asia Tbk
Keputusan RUPS Luar Biasa 28 Juni 2024
Resolution of the Extraordinary GMS dated June 28, 2024 Realisasi
Mata Acara Rapat Keputusan Realization
Meeting Agenda Resolution
1. Approved to dismiss the names mentioned below effective as of the
closing of this Extraordinary General Meeting of Shareholders with
gratitude for the contribution of energy and thought given during the
position.
a. Mr. Ali Gunawan as Independent Commissioner who was appointed
at the Annual General Meeting of Shareholders on August 20, 2021.
b. Mr. Agit Atriantio as Independent Commissioner who was appointed
at the Annual General Meeting of Shareholders on August 20, 2021.
2. Approved to appoint the names below effective as of the closing of this
Extraordinary General Meeting of Shareholders as follows:
a. Mr. Ali Gunawan as Independent Commissioner
b. Mr. Agit Atriantio as Independent Commissioner
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
3. The term of office of the appointed members of the Board of
Commissioners as referred to in point 2, in accordance with the
provisions of the Company's Articles of Association, with due
observance of the laws and regulations in the Capital Market sector and
without prejudice to the right of the General Meeting of Shareholders
(“GMS”) to dismiss them at any time.
4. With regard to the resolutions in points 1 and 2 above, the composition of
the Board of Commissioners and the Board of Directors of the Company
as of the closing of the EGMS of the Company shall be as follows:
Board of Commissioners
President Commissioner/Independent Commissioner: Br. Dharmadi
Commissioner : Br. Rahmat Hanafi
Independent Commissioner : Br. Ali Gunawan
Independent Commissioner : Br. Agit Atriantio
Independent Commissioner : Br. Abhan
Board of Directors
President Director : Br. Andi Fahrurrozi
Director of Line Operation: Br. Mukhtaris
Director of Base Operation: Br. Irvan Pribadi
Director of Finance: Br. Salusra Satria
Director of Human Capital & Corporate Affairs : Br. Pudjo Sarwoko
5. Members of the Board of Commissioners appointed as referred to in
point 2 who still hold other positions that are prohibited or laws and
regulations to be concurrent with the position of Member of the Board
of Commissioners or Board of Directors, then the person concerned
must resign or be dismissed from his position.
6. Approved the assignment of duties and authority of each member of
the Board of Directors of the Company to be determined based on
the decision of the Board of Directors of the Company after obtaining
written approval from the Board of Commissioners of the Company.
7. To grant power and authority to each member of the Board of Directors
of the Company with the right of substitution to state in a separate
Notarial deed the results of the Meeting's decision in relation to changes
in the Board of Commissioners of the Company and to make notification
and/or registration regarding changes in the composition of the Board
of Commissioners of the Company.
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01
Keputusan RUPS Luar Biasa 28 Oktober 2024
02 Resolution of the Extraordinary GMS dated October 28, 2024 Realisasi
Mata Acara Rapat Keputusan Realization
Meeting Agenda Resolution
03 Keputusan Mata Acara Rapat Pertama
Resolution of the First Meeting Agenda
1. Menyetujui rencana Perseroan untuk melakukan PMHMETD dengan
04 cara mengeluarkan sebanyak-banyaknya 11.736.512.323 (sebelas miliar
tujuh ratus tiga puluh enam juta lima ratus dua belas ribu tiga ratus dua
puluh tiga) lembar saham Seri B dengan nilai nominal sebesar Rp25
(dua puluh lima Rupiah) per lembar saham yang mewakili sebanyak-
05 banyaknya 41,57% (empat puluh satu koma lima tujuh persen) dari modal
ditempatkan dan disetor penuh Perseroan dengan memperhatikan
ketentuan peraturan perundang-undangan di bidang pasar modal,
khususnya POJK 32/2015.
06 2. Menyetujui pemberian kewenangan kepada Dewan Komisaris Perseroan
Mata Acara Rapat Pertama dengan hak substitusi untuk melaksanakan segala tindakan yang
First Meeting Agenda diperlukan berkaitan dengan PMHMETD, termasuk namun tidak terbatas
Persetujuan atas rencana Perseroan untuk:
untuk melakukan Penambahan Modal a. melakukan peningkatan modal ditempatkan dan disetor Perseroan
dengan Memberikan Hak Memesan Efek dengan penerbitan saham-saham di PMHMETD, serta termasuk
tapi tidak terbatas pada (i) menyetujui penetapan dan penentuan
Terlebih Dahulu ("PMHMETD”) kepada
kepastian jumlah saham baru yang diterbitkan dalam PMHMETD, (ii)
para Pemegang Saham Pereroan harga pelaksanaan Hak Memesan Efek Terlebih Dahulu (”HMETD”)
berdasarkan Peraturan Otoritas dan (iii) tindakan-tindakan lain sebagaimana diusulkan oleh Direksi
Jasa Keuangan ("OJK”) Nomor 32/ Perseroan sehubungan dengan pelaksanaan PMHMETD, dengan
POJK.04/2015 tentang Penambahan memperhatikan peraturan perundang-undangan yang berlaku
Modal Perusahaan Terbuka dengan termasuk peraturan di bidang pasar modal; dan
Memberikan Hak Memesan Efek b. menyatakan realisasi jumlah saham yang sesungguhnya telah
Terlebih Dahulu sebagaimana diubah dikeluarkan sehubungan dengan jumlah peningkatan modal
Tata Kelola Perusahaan - Corporate Governance
dengan POJK No. 14/POJK.04/2019 ditempatkan dan disetor setelah PMHMETD selesai dilaksanakan
tentang Perubahan atas POJK No. 32/ yaitu pada Pasal 4 ayat 2 dan 3 Anggaran Dasar Perseroan serta Telah direalisasikan
POJK.04/2015 tentang Penambahan melakukan segala tindakan yang diperlukan sehubungan dengan hal pada tahun 2024.
Modal Perusahaan Terbuka dengan tersebut dengan memperhatikan peraturan perundang-undangan. It was realized in
memberikan Hak Memesan Efek 3. Menyetujui pemberian kuasa dan wewenang kepada Direksi Perseroan 2024.
Terlebih Dahulu ("POJK 32/2015”).” dengan hak substitusi untuk melaksanakan keputusan-keputusan
Approval of the Company's plan to tersebut di atas dan melakukan segala tindakan yang diperlukan
conduct Capital Increase with Pre- sehubungan dengan pelaksanaan PMHMETD, termasuk namun tidak
emptive Rights (“PMHMETD”) to the terbatas untuk:
Company's Shareholders based on a. dengan tunduk pada keputusan nomor 2 di atas, (i) menentukan
Financial Services Authority (“OJK”) jumlah final saham yang dikeluarkan dalam rangka PMHMETD;
Regulation No. 32/POJK.04/2015 (ii) menentukan harga pelaksanaan dari saham yang akan
dikeluarkan dalam rangka PMHMETD dan (iii) tindakan-tindakan
regarding Capital Increase of Public
lain sebagaimana diperlukan sehubungan dengan pelaksanaan
Companies with Pre-emptive Rights as PMHMETD;
amended by POJK No. 14/POJK.04/2019 b. menentukan penggunaan dana hasil PMHMETD;
regarding Amendments to POJK No. c. mengajukan dan menandatangani Pernyataan Pendaftaran kepada
32/POJK.04/2015 regarding Capital Otoritas Jasa Keuangan (untuk PMHMETD), termasuk menerbitkan,
Increase of Public Companies with mencetak, dan menandatangani seluruh dokumen yang diperlukan
Pre-emptive Rights (“POJK 32/2015”). dalam rangka PMHMETD, termasuk tetapi tidak terbatas pada
perjanjian yang dibuat dihadapan Notaris berikut perubahan dan/
atau penambahannya;
d. menegaskan 1 (satu) atau lebih keputusan dalam Rapat pada
1 (satu) atau lebih akta Notaris, serta membuat atau meminta
dibuatkan segala aktaakta, surat-surat maupun dokumen-dokumen
yang diperlukan, hadir di hadapan pihak/pejabat yang berwenang
untuk memperoleh persetujuan atau melaporkan hal tersebut
kepada pihak/pejabat yang berwenang sesuai dengan peraturan
perundang-undangan yang berlaku; dan
e. melakukan tindakan-tindakan lain yang diperlukan sehubungan
dengan pelaksanaan PMHMETD dengan mengacu dan
memperhatikan peraturan perundang-undangan yang berlaku
termasuk peraturan di bidang pasar modal.
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PT Garuda Maintenance Facility Aero Asia Tbk
Keputusan RUPS Luar Biasa 28 Oktober 2024
Resolution of the Extraordinary GMS dated October 28, 2024 Realisasi
Mata Acara Rapat Keputusan Realization
Meeting Agenda Resolution
1. Approved the Company's plan to conduct PMHMETD by issuing a
maximum of 11,736,512,323 (eleven billion seven hundred thirty six
million five hundred twelve thousand three hundred twenty three)
Series B shares with a nominal value of Rp25 (twenty five Rupiah) per
share representing a maximum of 41.57% (forty one point five seven
percent) of the Company's issued and fully paid-up capital with due
observance of the provisions of laws and regulations in the capital
market sector, in particular POJK 32/2015.
2. Approved the granting of authority to the Company's Board of
Commissioners with substitution rights to carry out all necessary
actions related to the PMHMETD, including but not limited to:
a. to increase the issued and paid-up capital of the Company with
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
the issuance of shares in PMHMETD, including but not limited to
(i) approving the determination and determination of the certainty
of the number of new shares issued in PMHMETD, (ii) the exercise
price of Pre-emptive Rights (“Rights Issue”) and (iii) other actions as
proposed by the Board of Directors of the Company in connection
with the implementation of PMHMETD, with due observance of
the prevailing laws and regulations including regulations in the
field of capital markets; and
b. declare the realization of the number of shares that have actually
been issued in connection with the increase in issued and paid-up
capital after the PMHMETD has been completed, namely in Article
4 paragraphs 2 and 3 of the Company's Articles of Association
and take all necessary actions in connection therewith with due
observance of laws and regulations.
3. Approve the granting of power and authority to the Board of Directors
of the Company with the right of substitution to implement the above
decisions and take all necessary actions in connection with the
implementation of PMHMETD, including but not limited to:
a. subject to decision number 2 above, (i) determine the final number
of shares issued in the framework of PMHMETD; (ii) determine
the exercise price of the shares to be issued in the framework of
PMHMETD and (iii) other actions as required in connection with
the implementation of PMHMETD;
b. determine the use of proceeds from PMHMETD; c. submit a
Registration Statement to the Financial Services Authority (for
PMHMETD), including issuing, printing and signing all necessary
documents in the framework of PMHMETD; and (iii) determine the
use of proceeds from PMHMETD. determine the use of proceeds
from PMHMETD;
c. submit and sign the Registration Statement to the Financial Services
Authority (for PMHMETD), including issuing, printing, and signing
all documents required in the framework of PMHMETD, including
but not limited to the agreement made before a Notary and its
amendments and/or additions;
d. affirm 1 (one) or more resolutions in the Meeting in 1 (one) or more
Notarial deeds, as well as make or request to make all deeds, letters
and documents required, appear before the authorized party/official
to obtain approval or report the matter to the authorized party/
official in accordance with the prevailing laws and regulations; and
e. take other necessary actions in connection with the implementation
of PMHMETD by referring to and taking into account the prevailing
laws and regulations including regulations in the field of capital
markets.
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01
Keputusan RUPS Luar Biasa 28 Oktober 2024
02 Resolution of the Extraordinary GMS dated October 28, 2024 Realisasi
Mata Acara Rapat Keputusan Realization
Meeting Agenda Resolution
03
Keputusan Mata Acara Rapat Kedua
Resolution of the Second Meeting Agenda
1. Menyetujui mengeluarkan saham dengan nilai nominal berbeda dan
04 karenanya menerbitkan saham seri baru yaitu saham Seri B, masing-masing
saham bernilai nominal Rp25,00 (dua puluh lima Rupiah) dan menetapkan
seluruh saham yang telah diterbitkan oleh Perseroan sebelum pelaksanaan
PMHMETD menjadi saham Seri A.
05 2. Menyetujui perubahan Pasal 4 ayat (1) Anggaran Dasar Perseroan
sehubungan dengan penerbitan saham seri baru yakni saham Seri B
atas saham Perseroan, dari yang semula modal dasar Perseroan adalah
sebesar Rp10.000.000.000.000,00 (sepuluh triliun Rupiah) yang terbagi
06 atas 100.000.000.000 (seratur miliar) saham, masing-masing saham
bernilai nominal Rp100,00 (seratus Rupiah) menjadi modal dasar Perseroan
adalah sebesar Rp10.000.000.000.000 (sepuluh triliun Rupiah) yang
terbagi atas 95.000.000.000 (Sembilan puluh lima miliar) saham Seri A,
masing-masing saham bernilai nominal Rp100,00 (seratus Rupiah) dan
20.000.000.000 (dua puluh miliar) saham Seri B, masing-masing saham
bernilai nominal Rp25,00 (dua puluh lima Rupiah).
3. Menyetujui perubahan Pasal 4 ayat (2) dan ayat (3) Anggaran Dasar
Perseroan yaitu peningkatan modal ditempatkan dan disetor Perseroan
sehubungan dengan pelaksanaan PMHMETD.
Mata Acara Rapat Kedua
4. Menyetujui untuk menyatakan kembali anggaran dasar Perseroan secara
Second Meeting Agenda
keseluruhan, sepanjang tidak bertentangan dengan peraturan perundang-
Persetujuan perubahan Pasal 4 ayat
undangan yang berlaku dan memberikan kuasa dan wewenang dengan
(1), ayat (2), dan ayat (3) Anggaran
hak substitusi kepada Direksi Perseroan, untuk melakukan segala Tindakan
Dasar Perseroan sehubungan dengan
yang diperlukan sehubungan dengan keputusan tersebut di atas, untuk
Tata Kelola Perusahaan - Corporate Governance
penerbitan saham seri baru yakni saham
menuangkan keputusan perubahan anggaran dasar Perseroan tersebut ke
Seri B atas saham Perseroan, serta
dalam akta yang dibuat di hadapan Notaris, serta meminta persetujuan dan
peningkatan modal ditempatkan dan
memberitahukan perubahan anggaran dasar Perseroan tersebut kepada Telah direalisasikan
disetor Perseroan sehubungan dengan
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia, dan melakukan pada tahun 2024.
pelaksanaan PMHMETD.
semua Tindakan yang diperlukan sehubungan dengan keputusan tersebut It was realized in
Approval of the amendments to Article
sesuai dengan peraturan perundang-undangan yang berlaku. 2024.
4 paragraph (1), paragraph (2), and
1. Approved the issuance of shares with different nominal values and
paragraph (3) of the Company's Articles
therefore issued new series of shares, namely Series B shares, each
of Association related to the issuance
share has a nominal value of Rp25.00 (twenty five Rupiah) and determined
of new series shares, namely Series B
all shares issued by the Company prior to the PMHMETD to become
shares of the Company's shares, as
Series A shares.
well as an increase in the Company's
2. Approve the amendment to Article 4 paragraph (1) of the Company's
issued and paid-up capital related to
Articles of Association in connection with the issuance of new series
the PMHMETD.
shares, namely Series B shares, from the Company's authorized capital of
Rp10,000,000,000,000.00 (ten trillion Rupiah) divided into 100,000,000,000
(one hundred billion) shares, each share with a nominal value of Rp100.00
(one hundred Rupiah) to the Company's authorized capital of Rp10.
000,000,000,000 (ten trillion Rupiah) divided into 95,000,000,000 (ninety
five billion) Series A shares, each share having a nominal value of Rp100.00
(one hundred Rupiah) and 20,000,000,000 (twenty billion) Series B shares,
each share having a nominal value of Rp25.00 (twenty five Rupiah).
3. Approved the amendment to Article 4 paragraph (2) and paragraph (3) of
the Company's Articles of Association, namely the increase in the issued
and paid-up capital of the Company in connection with the PMHMETD.
4. Approved to restate the Company's articles of association in its entirety, to
the extent that it does not conflict with the prevailing laws and regulations
and to grant power and authority with the right of substitution to the Board
of Directors of the Company, to take all necessary actions in connection
with the aforementioned resolution, to pour the decision to amend the
Company's articles of association into a deed made before a Notary, and
to request approval and notify the amendment to the Company's articles
of association to the Minister of Law and Human Rights of the Republic
of Indonesia, and to take all necessary actions in connection with the
decision in accordance with the prevailing laws and regulations.
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PT Garuda Maintenance Facility Aero Asia Tbk
Pencegahan Transaksi Orang Dalam [ESG G-08]
Insider Trading Prevention [ESG G-08]
Dalam rangka melindungi Pemegang Saham, Perseroan To protect Shareholders, the Company also implements
juga melaksanakan kebijakan yang berlaku umum generally applicable policies regarding securities
mengenai transaksi efek bagi orang dalam (insider transactions by insiders (insider trading) in accordance
trading) sesuai dengan ketentuan yang berlaku. with prevailing regulations.
Secara garis besar, orang dalam Perseroan yang Broadly speaking, Company insiders who possess insider
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
mempunyai Informasi orang dalam dilarang untuk information are prohibited from purchasing or selling,
melakukan pembelian atau penjualan, mempengaruhi influencing others to purchase or sell, or providing
pihak lain untuk melakukan pembelian atau penjualan, information to any party for the purpose of purchasing
atau memberi informasi kepada pihak manapun untuk or selling the Company's securities or the securities of
tujuan melakukan pembelian atau penjualan atas efek other companies transacting with the Company (while
Perseroan atau efek perusahaan lain yang melakukan observing exceptions based on Financial Services
transaksi dengan Perseroan (dengan memperhatikan Authority Regulation No. 78/POJK.04/2017 dated
pengecualian berdasarkan Peraturan Otoritas Jasa December 21, 2017, concerning Securities Transactions
Keuangan No. 78/POJK.04/2017 tanggal 21 Desember Not Prohibited for Insiders). The Company strictly
2017 tentang Transaksi Efek Yang Tidak Dilarang Bagi separates confidential corporate information and data
Orang Dalam). Perseroan memisahkan secara tegas from publicly available information.
informasi dan data korporasi yang bersifat rahasia
dengan yang bersifat publik.
Perseroan memastikan bahwa informasi dirilis ke pasar The Company ensures that information is released to
secara seimbang, adil, dan tepat waktu sehingga the market in a balanced, fair, and timely manner so
perdagangan sekuritas dilakukan hanya berdasarkan that securities trading is conducted solely based on
keseimbangan informasi antara orang dalam dan an equal balance of information between insiders and
masyarakat umum. the general public.
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01
Dewan Komisaris
02
Board of Commissioners
03
04
Dewan Komisaris merupakan salah satu organ utama The Board of Commissioners is one of the Company’s
Perseroan yang menjalankan fungsi pengawasan main bodies to supervise and advise the Board
05 dan memberikan nasihat kepada Direksi terkait of Directors concerning the management of the
pengelolaan Perseroan. Fungsi pengawasan Dewan Company. The supervisory function of the Board of
Komisaris telah diatur dalam Undang-Undang Nomor Commissioners has been regulated in Law Number 40
06 40 Tahun 2007 tentang Perseroan Terbatas yang turut of 2007 concerning Limited Liability Companies, which
mempertimbangkan pencapaian visi dan tujuan usaha considers the vision and business achievement and the
serta implementasi GCG. implementation of GCG.
MASA JABATAN DEWAN KOMISARIS TERM OF OFFICE OF THE BOARD OF
COMMISSIONERS
Para anggota Dewan Komisaris diangkat dan The members of the Board of Commissioners are
diberhentikan oleh RUPS. Masa jabatan anggota Dewan appointed and dismissed by the GMS. The members of
Komisaris terhitung sejak tanggal yang ditetapkan oleh the Board of Commissioners started their work from the
RUPS yang mengangkatnya dan berakhir pada penutupan GMS appointment date and ended by the time the third
Tata Kelola Perusahaan - Corporate Governance
RUPS Tahunan ke-3 (tiga) pada akhir 1 (satu) periode Annual GMS closed at the end of the first term of their
masa jabatan yang dimaksud. Pengangkatan Dewan tenure. The appointment of the Board of Commissioners
Komisaris dilakukan dengan memperhatikan peraturan is carried out according to laws and regulations in the
perundang-undangan di bidang Pasar Modal dengan Capital Market sector, but without reducing the right of
tidak mengurangi hak RUPS untuk memberhentikan the GMS to, at any time, dismiss them before their term
anggota Dewan Komisaris sewaktu-waktu sebelum masa of office ends, with consideration to the provisions of
jabatannya berakhir, dengan memperhatikan ketentuan the Articles of Association.
Anggaran Dasar Perusahaan.
KOMPOSISI DEWAN KOMISARIS COMPOSITION OF THE BOARD OF
COMMISSIONERS
Susunan keanggotaan Dewan Komisaris tahun 2025 The composition of the Board of Commissioners in
mengalami perubahan. Informasinya telah disampaikan di 2025 experienced some changes. The information has
bab “Profil Perusahaan”, sub-bab “Perubahan Komposisi been disclosed in the “Company Profile” chapter, sub-
Dewan Komisaris dan Direksi” dan profil seluruh anggota chapter “Changes in the Composition of the Board of
Dewan Komisaris yang menjabat saat ini dapat dilihat di Comissioners and Board of Directors” and the profiles
bab yang sama, pada sub-bab “Profil Dewan Komisaris” of current members are available in the same chapter,
dan “Profil Direksi”. under the sub-chapter “Board of Commissioners’ Profile”
and “Board of Directors’ Profile”.
Susunan keanggotaan Dewan Komisiaris yang menjabat The current composition has followed OJK Regulation
saat ini telah memenuhi ketentuan Peraturan OJK No. No. 33/POJK.04/2014 which regulated the total members
33/POJK.04/2014 mengenai jumlah anggota Dewan to comprise of at least 2 (two) Commissioners. Currently,
Komisaris, yakni paling kurang terdiri dari 2 (dua) orang the Company’s Board of Commissioners consist of 4
anggota Dewan Komisaris. Saat ini, Dewan Komisaris (four) members.
Perseroan terdiri dari 4 (empat) orang anggota.
Selaras dengan prinsip GCG, keahlian mayoritas anggota In line with the principles of GCG, most members of
Dewan Komisaris memiliki pengalaman dan kemampuan the Board of Commissioners have the experience and
sesuai dengan kebutuhan Perseroan. expertise that that are required by the Company.
Berikut disampaikan susunan Dewan Komisaris yang Here is the information concerning the current
menjabat saat ini: composition of the Board of Commissioners:
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PT Garuda Maintenance Facility Aero Asia Tbk
Nama Jabatan Dasar Pengangkatan Masa Jabatan Periode Jabatan
Name Position Basis of Appointment Term of Office Office Term
5 Juni 2025 hingga penutupan
Komisaris Utama/ Keputusan RUPS Luar Biasa R U P S Ta h u n a n y a n g
Independen tanggal 5 Juni 2025 diselenggarakan tahun 2028 Pertama
Oki Yanuar
President/Independent Extraordinary GMS dated June 5, 2025 until the closing First
Commissioner June 5, 2025 of the Annual GMS organized
in 2028
5 Juni 2025 hingga penutupan
Keputusan RUPS Luar Biasa R U P S Ta h u n a n y a n g
Komisaris Independen tanggal 5 Juni 2025 diselenggarakan tahun 2028 Pertama
Dean Arslan
Independent Commissioner Extraordinary GMS dated June 5, 2025 until the closing First
June 5, 2025 of the Annual GMS organized
in 2028
5 Juni 2025 hingga penutupan
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Keputusan RUPS Luar Biasa R U P S Ta h u n a n y a n g
Giring Ganesha Komisaris tanggal 5 Juni 2025 diselenggarakan tahun 2028 Pertama
Djumaryo Commissioner Extraordinary GMS dated June 5, 2025 until the closing First
June 5, 2025 of the Annual GMS organized
in 2028
26 September 2025 hingga
Keputusan RUPS Luar penutupan RUPS Tahunan
Biasa pada tanggal 26 yang diselenggarakan tahun
Komisaris Pertama
Sugiharto Prapto September 2025 2028
Commissioner First
Extraordinary GMS on September 26, 2025 until the
September 26, 2025 closing of the Annual GMS
organized in 2028
KOMISARIS INDEPENDEN INDEPENDENT COMMISSIONER
Komisaris Independen merupakan anggota Dewan Independent Commissioner is a member of the
Komisaris yang tidak memiliki hubungan keuangan, Board of Commissioners who has no financial
kepengurusan, kepemilikan saham dan/atau hubungan relationship, management, share ownership and/or
keluarga dengan anggota Dewan Komisaris, anggota family relationships with members of the Board of
Direksi dan/atau pemegang saham pengendali atau Commissioners, members of the Board of Directors
dengan perusahaan yang mungkin menghalangi atau and/or controlling shareholders or with a company
menghambat posisinya untuk bertindak independen that may hinder his position to act independently and
dan obyektif semata-mata demi kepentingan Perseroan objectively for the benefit of the Company based on
dan independen dengan berpedoman pada prinsip the principles of GCG. Independent Commissioner is
GCG. Komisaris Independen bertanggung jawab untuk responsible to oversee and represent the interests of
melakukan pengawasan dan juga mewakili kepentingan minority shareholders.
pemegang saham minoritas.
Dari 4 (empat) orang anggota Dewan Komisaris Out of 4 (four) members of the Company’s Board of
Perseroan, 2 (dua) orang menjabat sebagai Komisaris Commissioners, 2 (two) are Independent Commissioners,
Independen, atau 50% dari jumlah anggota Dewan covering 50% of the entire members of the Board of
Komisaris. Jumlah ini memenuhi ketentuan terkait Commissioners. This has complied with the provision
Komisaris Independen yang diwajibkan minimal 30% regarding Independent Commissioner to meet at
dari jumlah keseluruhan Dewan Komisaris. least 30% of the entire members of the Board of
Commissioners.
Kriteria Penentuan Komisaris Independen Penetapan Criteria to Determine Independent Commissioners The
Komisaris Independen telah mempertimbangkan dan appointment of an Independent Commissioner has been
memenuhi kriteria yang diatur dalam Peraturan Otoritas considered and fulfilled the criteria stipulated in the
Jasa Keuangan Nomor 33/POJK.04/2014 tentang Direksi Financial Services Authority Regulation Number 33/
dan Dewan Komisaris atau Perusahaan Publik. POJK.04/2014 concerning the Board of Directors and
the Board of Commissioners or Public Companies.
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01
Kriteria Independensi
Oki Yanuar Dean Arslan
02 Independence Criteria
Memiliki hubungan keuangan dengan anggota Dewan Komsiaris lainnya, anggota
Direksi dan/atau Pemegang Saham Pengendali Tidak ada Tidak ada
Have financial relations with other members of the Board of Commissioners, None None
03 members of the Board of Directors and/or Controlling Shareholders
Memiliki hubungan kepengurusan Perusahaan dengan anggota Dewan Komisaris
lainnya, anggota Direksi, dan/atau Pemegang Saham Pengendali
04 Have a relationship with the management of the Company with other members of
Tidak ada Tidak ada
None None
the Board of Commissioners, members of the Board of Directors, and/or Controlling
Shareholders
05 Memiliki hubungan kepemilikan saham dengan anggota Dewan Komisaris lainnya,
anggota Direksi, dan/atau Pemegang Saham Pengendali Tidak ada Tidak ada
Have a stock ownership relationship with other members of the Board of None None
Commissioners, members of the Board of Directors, and/or Controlling Shareholders
06
Memiliki hubungan keluarga dengan anggota Dewan Komisaris lainnya, anggota
Direksi, dan/atau Pemegang Saham Pengendali Tidak ada Tidak ada
Have family relations with other members of the Board of Commissioners, members None None
of the Board of Directors, and/or Controlling Shareholders
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES OF THE
DEWAN KOMISARIS BOARD OF COMMISSIONERS
Sebagaimana diatur dalam Anggaran Dasar dan Pedoman As stipulated in the Articles of Association and Board of
Dewan Komisaris, Dewan Komisaris bertugas melakukan Commissioners Charter, the Board of Commissioners has
pengawasan terhadap kebijakan pengurusan, jalannya a task to supervise the management policies, the general
Tata Kelola Perusahaan - Corporate Governance
pengurusan pada umumnya baik mengenai Perseroan management of the Company and its business which run
maupun usaha Perseroan oleh Direksi, serta memberikan by the Board of Directors, advising the Board of Directors
nasihat kepada Direksi termasuk pengawasan terhadap that includes overseeing the implementation of Long
pelaksanaa Rencana Jangka Panjang Perseroan, Rencana Term Plan, Work Plan and Budget and the provisions
Kerja dan Anggaran Perseroan serta ketentuan Anggaran of the Articles of Association and the Resolutions of
Dasar dan Keputusan Rapat Umum Pemegang Saham, GMS, applicable laws and regulations, the interests of
serta peraturan perundang-undangan yang berlaku, the Company, and following the Company’s purpose
kepentingan Perseroan dan sesuai dengan maksud and objective. Furthermore, in carrying out its duties,
dan tujuan Perseroan. Selanjutnya, dalam menjalankan the Board of Commissioners is obliged to carry out the
tugasnya tersebut, Dewan Komisaris berkewajiban following responsibilities:
mengemban tanggung jawab sebagai berikut:
1. Memberikan nasihat kepada Direksi dalam menjalankan 1. Advise the Directors in carrying out management
aktivitas pengelolaan dan pengurusan Perseroan; and management activities of the Company;
2. Meneliti dan menelaah serta menandatangani Rencana 2. Review and approve, and sign the Company’s Long-
Jangka Panjang Perusahaan (“RJPP”) dan Rencana Term Plan (RJPP) and the Company’s Work Plan and
Kerja dan Anggaran Perusahaan (“RKAP”) yang disusun Budget (RKAP) prepared by the Directors with due
oleh Direksi dengan memperhatikan nilai-nilai yang regard to the values contained in the Company’s
terkandung dalam Anggaran Dasar Perseroan; Articles of Association;
3. Memberikan pendapat dan saran kepada Rapat 3. Provide opinions and suggestions to the General
Umum Pemegang Saham mengenai alasan Meeting of Shareholders regarding the reasons for the
disetujuinya RJPP dan RKAP; approval of the Company’s Long Term Plan (RJPP) and
the Company’s Work Plan and Budget (RKAP);
4. Memberikan arahan atas kepatuhan Perseroan 4. Supervising on the Company’s compliance on all
terhadap seluruh perjanjian, perikatan dan komitmen agreements, binding, and commitment with third
yang dibuat oleh Perseroan dengan pihak ketiga; parties;
5. Mengikuti perkembangan kegiatan Perseroan serta 5. Following the development of the Company’s
memberikan pendapat dan saran kepada Rapat activities as well as providing opinions and
Umum Pemegang Saham mengenai masalah yang suggestions to the General Meeting of Shareholders
dianggap penting bagi kepengurusan Perseroan; regarding issues considered important to the
management of the Company;
6. Menyampaikan pelaporan dengan segera kepada 6. Submitting reports to the General Meeting of
Rapat Umum Pemegang Saham apabila terjadi gejala Shareholders if there are symptoms of a decline in
menurunnya kinerja Perseroan dan kejadian penting the Company’s performance and other important
lainnya yang perlu diketahui oleh Rapat Umum events;
Pemegang Saham;
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PT Garuda Maintenance Facility Aero Asia Tbk
7. Mengkaji laporan berkala dan laporan tahunan 7. Review periodic and annual reports prepared by the
yang disiapkan oleh Direksi serta menandatangani Directors and sign the Annual Report;
Laporan Tahunan;
8. Memberikan penjelasan, pendapat, dan saran kepada 8. Provide explanations, opinions, and suggestions to
Rapat Umum Pemegang Saham mengenai Laporan the General Meeting of Shareholders regarding the
Tahunan, apabila diminta; Annual Report, if requested;
9. Mengusulkan Akuntan Publik untuk melakukan audit 9. Propose a Public Accountant to audit the Annual
Laporan Tahunan kepada Rapat Umum Pemegang Report to the General Meeting of Shareholders;
Saham;
10. Melakukan evaluasi terhadap kinerja komite yang 10. Evaluate the performance of the responsible
membantu pelaksanaan tugas dan tanggung committee on the implementation of duties and
jawabnya setiap akhir tahun buku; responsibilities at every end of the year;
11. Mengusulkan Akuntan Publik kepada Rapat Umum 11. Propose a Public Accountant to the General Meeting
Pemegang Saham; of Shareholders;
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
12. Membuat Risalah Rapat Dewan Komisaris dan 12. Make Minutes of Board of Commissioners’ Meetings
menyimpan salinannya; and keep a copy of them;
13. Melaporkan kepada Perseroan mengenai kepemilikan 13. Report to the Company regarding their share
sahamnya dan/atau keluarganya pada Perseroan dan ownership and/or their family's share ownership in
Perseroan lain; the Company and other companies;
14. Memberikan laporan tentang tugas pengawasan 14. Provide reports on the supervisory tasks that have
yang telah dilakukan selama tahun buku yang baru been carried out during the new financial year to
lampau kepada Rapat Umum Pemegang Saham; the General Meeting of Shareholders;
15. Melaksanakan kewajiban lainnya dalam rangka tugas 15. Carrying out other obligations in the context of
pengawasan dan pemberian nasihat, sepanjang supervisory duties and providing advice, as long as
tidak bertentangan dengan peraturan perundang- it does not conflict with the laws and regulations,
undangan, Anggaran Dasar Perusahaan, dan/atau the Articles of Association, and/or General Meeting
Keputusan Rapat Umum Pemegang Saham. of Shareholders’ Resolutions.
PEMBAGIAN TUGAS ANTAR DEWAN DISTRIBUTION OF TASKS BETWEEN
KOMISARIS THE BOARD OF COMMISSIONERS
Guna menjamin efektivitas fungsi pengawasan secara In order to ensure the effectiveness of the overall
menyeluruh, setiap anggota Dewan Komisaris memiliki supervisory function, each member of the Board
tugas dan tanggung jawab masing-masing sebagaimana of Commissioners has their respective duties and
ditetapkan dalam Revisi Rencana Kerja Dewan Komisaris responsibilities as stipulated in the Revised Work Plan
tanggal 6 Oktober 2025. Pembagian tugas masing- of the Board of Commissioners dated October 6, 2025.
masing anggota Dewan Komisaris dituangkan ke dalam The division of duties of each member of the Board of
tabel sebagai berikut. Commissioners is outlined in the following table.
Oki Yanuar
Komisaris Utama/Independen | President/Independent Commissioner
1. Kinerja Perseroan 1. Company Performance
2. RJPP & RKAP 2. RJPP & RKAP
3. Nominasi dan Remunerasi 3. Nomination and Remuneration
4. Pengelolaan SDM 4. Human Resources Management
5. Pengelolaan Anak Perusahaan/Perusahaan Patungan 5. Management of Subsidiaries/Joint Ventures
6. Sistem Teknologi Informasi 6. Information Technology Systems
Dean Arslan
Komisaris Independen | Independent Commissioner
1. Kinerja Perseroan 1. Company Performance
2. Audit eksternal dan audit internal 2. External and Internal Audits
3. Laporan Keuangan & Standar Akuntansi 3. Financial Reports & Accounting Standards
4. GCG & Compliance 4. GCG & Compliance
5. Sistem Pengendalian Internal 5. Internal Control System
6. RJPP & RKAP 6. RJPP & RKAP
7. Nominasi dan Remunerasi 7. Nomination and Remuneration
8. Pengadaan Barang & Jasa 8. Procurement of Goods & Services
9. Kebijakan Mutu & Pelayanan 9. Quality & Service Policy
10. Pengelolaan Anak Perusahaan/Perusahaan Patungan 10. Management of Subsidiaries/Joint Ventures
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Giring Ganesha Djumaryo
Komisaris | Commissioner
02
1. Kinerja Perseroan 1. Company Performance
2. GCG & Compliance 2. GCG & Compliance
3. Sistem Pengendalian Internal 3. Internal Control System
03 4. Manajemen Risiko Perseroan 4. Company Risk Management
5. RJPP & RKAP 5. RJPP & RKAP
6. Nominasi dan Remunerasi 6. Nomination and Remuneration
7. Pengelolaan SDM 7. Human Resources Management
04 8. Pengelolaan Anak Perusahaan/Perusahaan Patungan 8. Management of Subsidiaries/Joint Ventures
9. Sistem Teknologi Informasi 9. Information Technology System
Sugiharto Prapto
05 Komisaris | Commissioner
1. Kinerja Perseroan 1. Company Performance
2. GCG & Compliance 2. GCG & Compliance
06 3. Sistem Pengendalian Internal 3. Internal Control System
4. Manajemen Risiko Perseroan 4. Corporate Risk Management
5. RJPP & RKAP 5. RJPP & RKAP
6. Pengelolaan SDM 6. Human Resource Management
7. Pengadaan Barang & Jasa 7. Procurement of Goods & Services
8. Pengelolaan Anak Perusahaan/Perusahaan Patungan 8. Management of Subsidiaries/Joint Ventures
9. Sistem Teknologi Informasi 9. Information Technology System
PROGRAM PENGENALAN BAGI INTRODUCTION PROGRAM FOR NEW
KOMISARIS BARU COMMISSIONERS
Terdapat kebijakan program pengenalan (induksi) There is a policy on an introduction (induction) program
Tata Kelola Perusahaan - Corporate Governance
bagi Komisaris yang baru menjabat untuk memberikan for newly appointed Commissioners to provide in-depth
pengetahuan mendalam mengenai Perseroan. knowledge regarding the Company. The responsibility to
Penanggung jawab program pengenalan berada pada hold the induction program is in the Corporate Secretary.
fungsi Sekretaris Perusahaan.
Penyelenggaraan program pengenalan tersebut memuat The program covers the following material:
materi sebagai berikut:
1. Pelaksanaan prinsip-prinsip Good Corporate 1. Implementation of the principles of Good Corporate
Governance; Governance;
2. Gambaran mengenai Perseroan berkaitan dengan 2. Description of the Company relating to the
tujuan, sifat, dan lingkup kegiatan, kinerja keuangan objectives, nature and scope of activities, financial
dan operasi, strategi, rencana usaha jangka pendek and operating performance, strategies, short-term
dan jangka panjang, posisi kompetitif, risiko dan and long-term business plans, competitive positions,
masalah-masalah strategis lainnya; risks, and other strategic issues;
3. Keterangan berkaitan dengan kewenangan yang 3. Information relating to delegated authority, internal
didelegasikan, audit internal dan eksternal, sistem and external audit, internal control systems and
dan kebijakan pengendalian internal, termasuk policies, including the Audit Committee;
Komite Audit;
4. Keterangan mengenai tugas dan tanggung jawab 4. Information regarding the duties and responsibilities
Dewan Komisaris/Dewan Pengawas dan Direksi serta of the Board of Commissioners/Board of Trustees
hal-hal yang tidak diperbolehkan; and the Board of Directors as well as matters that
are not permitted;
5. Peraturan perundang-undangan yang terkait dengan 5. Legislation relating to the Company’s business
kegiatan usaha Perseroan. activities.
Perseroan menggelar program pengenalan bagi The Company conducted an induction program for new
Komisaris baru yang dilakukan pada tanggal 18 Juni Commissioners on June 18, 2025. The program was
2025. Program ini dihadiri oleh Bapak Oki Yanuar, Bapak attended by Mr. Oki Yanuar, Mr. Dean Arslan, and Mr.
Dean Arslan dan Bapak Giring Ganesha Djumaryo. Sesi Giring Ganesha Djumaryo. A subsequent session was
berikutnya diadakan pada tanggal 2 Oktober 2025 dan held on October 2, 2025 and attended by Sugiharto
dihadiri oleh Bapak Sugiharto Prapto. Prapto.
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PELAKSANAAN TUGAS DEWAN IMPLEMENTATION OF THE BOARD OF
KOMISARIS COMMISSIONERS’ DUTIES
Pelaksanaan tugas dan tanggung jawab pengawasan The implementation of the Board of Commissioners'
Dewan Komisaris pada tahun 2025 telah mengacu supervisory duties and responsibilities in 2025 has
kepada rencana kerja yang disusun pada awal tahun referred to the work plan prepared at the beginning of
demi menjamin integritas dan keselarasan realisasi the year in order to ensure the integrity and alignment
pelaksanaan tugas dengan rencana kerja. Realisasi of the realisation of duties with the work plan. The
tugas pengawasan yang dilaksanakan Dewan Komisaris realisation of supervisory duties carried out by the
sepanjang tahun 2025 antara lain sebagai berikut: Board of Commissioners throughout 2025 included
the following:
1. Memberikan saran dan masukan mengenai kinerja 1. Provided advice and input on the Company’s
Perseroan secara berkala sepanjang tahun 2025. performance on a regular basis through joint
meetings of the Board of Commissioners and the
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Board of Directors throughout 2025.
2. Memberikan saran dan masukan terkait pelaksanaan 2. Provided advice and input on the implementation of
program reaktivasi armada Garuda Indonesia dan the Garuda Indonesia and Citilink fleet reactivation
Citilink beserta implikasinya terhadap operasional program, including its implications for the Company’s
dan kinerja Perseroan. operations and performance.
3. Memberikan saran dan masukan terkait pengelolaan 3. Provided advice and input on the management
SLA, dispatch reliability, inventory, component of SLA, dispatch reliability, inventory, component
maintenance, dan produktivitas operasional maintenance, and the Company’s operational
Perseroan. productivity.
4. Memberikan saran dan masukan atas pengembangan 4. Provided advice and input on the Company’s
proyek strategis Perseroan, termasuk rencana strategic projects, including the Aerospace Park
pengembangan Aerospace Park Kertajati. Kertajati development plan.
5. Memberikan persetujuan bersyarat atas rencana 5. Granted conditional approval for the proposed
Kerja Sama Operasi antara Perseroan dengan Operational Cooperation between the Company and
PT Bandarudara Internasional Jawa Barat. PT Bandarudara Internasional Jawa Barat.
6. Memberikan saran dan masukan atas pengembangan 6. Provided advice and input on the Company’s business
bisnis Perseroan di Oman, termasuk aspek development plan in Oman, including operational,
operasional, SDM, dan kemitraan strategis. human capital, and strategic partnership aspects.
7. Memberikan saran dan masukan atas rencana 7. Provided advice and input on the Company’s capital
penambahan modal Perseroan melalui HMETD/ increase plan through HMETD/PMHMETD and the
PMHMETD serta proses imbreng lahan. land inbreng process.
8. Memberikan saran dan tanggapan atas pelaksanaan 8. Provided comments and responses to the Revised
revisi RKAP Tahun 2025, RKAP Tahun 2026, dan 2025 RKAP, 2026 RKAP, and 2026–2030 RJPP.
RJPP Tahun 2026–2030.
9. Memberikan saran dan masukan atas pelaksanaan 9. Provided advice and input on the assessment and
assessment dan review penerapan Good Corporate review of the implementation of Good Corporate
Governance tahun 2025. Governance in 2025.
10. Memberikan saran dan masukan atas penguatan 10. Provided advice and input on strengthening
sistem pengendalian internal dan implementasi the Company’s internal control system and
manajemen risiko Perseroan. implementation of risk management.
11. Memberikan persetujuan atas revisi Kebijakan 11. Approved the revision of the Company’s Risk
Manajemen Risiko Perseroan. Management Policy.
12. Memberikan persetujuan atas kriteria pengadaan 12. Approved the criteria for the procurement of long-
barang dan jasa jangka panjang Perseroan. term goods and services of the Company.
13. Memberikan arahan atas proses pelaksanaan 13. Provided direction on the implementation process of
pemeringkatan untuk penilaian tingkat kesehatan the corporate rating for the Company’s health level
Perseroan tahun buku 2024. assessment for financial year 2024.
14. Memberikan saran dan masukan atas proses 14. Provided advice and input on the procurement
pengadaan jasa Kantor Akuntan Publik untuk audit process for a Public Accounting Firm to audit the
laporan keuangan tahun buku 2025. Company’s 2025 financial statements.
15. Memberikan persetujuan atas penunjukan Akuntan 15. Approved the appointment of the Public Accountant
Publik dan/atau Kantor Akuntan Publik untuk audit and/or Public Accounting Firm to audit the Company’s
laporan keuangan Perseroan tahun buku 2025. financial statements for financial year 2025.
16. Memberikan persetujuan atas penetapan imbalan 16. Approved the audit service fee for the Public
jasa audit Akuntan Publik/Kantor Akuntan Publik Accountant/Public Accounting Firm for financial
tahun buku 2025. year 2025.
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01
17. Memberikan persetujuan atas penunjukan Akuntan 17. Approved the appointment of the Public Accountant
02 Publik dan/atau Kantor Akuntan Publik untuk audit and/or Public Accounting Firm to audit the financial
laporan keuangan periode 30 Juni 2025 dalam statements for the period ended 30 June 2025 in
rangka corporate action Perseroan. relation to the Company’s corporate action.
03 18. Memberikan evaluasi atas pencapaian kinerja Direksi 18. Evaluated the achievement of the Board of Directors’
Perseroan tahun buku 2024. performance for financial year 2024.
19. Memberikan rekomendasi mengenai insentif kinerja 19. Provided recommendations on the 2024 performance
tahun 2024 serta remunerasi Direksi dan Dewan incentive and the 2025 remuneration for the Board
04
Komisaris tahun 2025. of Directors and the Board of Commissioners.
20. Memberikan saran dan masukan atas tindak lanjut 20. Provided advice and input on the follow-up
rekomendasi audit internal dan audit eksternal of the Company’s internal and external audit
05 Perseroan. recommendations.
21. Memberikan saran dan masukan atas pengelolaan 21. Provided advice and input on human capital
SDM, efektivitas organisasi, retensi pegawai, dan management, organizational effectiveness, employee
06 penguatan kapabilitas Perseroan. retention, and capability strengthening of the Company.
22. Memberikan saran dan masukan atas pengembangan 22. Provided advice and input on the development of
sistem teknologi informasi dan inisiatif strategis information technology systems and the Company’s
Perseroan. strategic initiatives.
Fokus Pengawasan Dewan Komisaris The Board of Commissioners’ Oversight
Focus
Adapun fokus pengawasan Dewan Komisaris pada tahun The focus of the Board of Commissioners’ oversight
2025 diarahkan pada penguatan tata kelola perusahaan, in 2025 was directed toward strengthening corporate
peningkatan kualitas pemulihan kinerja keuangan governance, improving the quality of the Company’s
dan operasional, serta pengendalian risiko strategis financial and operational recovery, and controlling
Tata Kelola Perusahaan - Corporate Governance
Perseroan di tengah pelaksanaan berbagai agenda strategic risks amid the implementation of various
transformasi dan aksi korporasi. Dalam aspek kinerja dan transformation agendas and corporate actions. In terms
keuangan, Dewan Komisaris memfokuskan pengawasan of performance and finance, the Board of Commissioners
pada pencapaian target RKAP, perbaikan kualitas focused its supervision on the achievement of the RKAP
laba, penguatan arus kas dan likuiditas, efektivitas targets, improvement in earnings quality, strengthening
pengendalian biaya, serta peningkatan kesinambungan of cash flow and liquidity, effectiveness of cost control,
pendapatan, khususnya dari pasar non-group, dengan and enhancement of revenue sustainability, particularly
tetap memperhatikan keberhasilan program reaktivasi from the non-group market, while also taking into
armada dan dampaknya terhadap kinerja Perseroan. account the success of the fleet reactivation program
and its impact on the Company’s performance.
Selain itu, pengawasan juga diarahkan pada pelaksanaan In addition, the Board of Commissioners’ supervision was
inisiatif strategis Perseroan, termasuk pengembangan directed toward the implementation of the Company’s
Aerospace Park Kertajati, rencana ekspansi bisnis di strategic initiatives, including the development of
Oman, proses peningkatan ekuitas melalui HMETD dan the Kertajati Aerospace Park, the planned business
inbreng lahan, serta penyusunan Revisi RKAP 2025, RKAP expansion in Oman, the equity enhancement process
2026, dan RJPP 2026–2030. Dalam konteks tersebut, through HMETD and land inbreng, as well as the
Dewan Komisaris menaruh perhatian pada kelayakan preparation of the Revised 2025 RKAP, the 2026
bisnis, kecukupan mitigasi risiko, kesiapan pendanaan, RKAP, and the 2026–2030 RJPP. In this context, the
perlindungan aspek hukum, serta keselarasan setiap Board of Commissioners placed particular emphasis on
langkah strategis dengan arah kebijakan pemegang business feasibility, adequacy of risk mitigation, funding
saham dan kepentingan jangka panjang Perseroan. readiness, legal safeguards, and the alignment of each
strategic initiative with shareholder policy direction and
the Company’s long-term interests.
Dari sisi tata kelola, risiko, dan kepatuhan, Dewan From the governance, risk, and compliance perspective,
Komisaris memfokuskan pengawasan pada evaluasi the Board of Commissioners focused its supervision
penerapan GCG dan tindak lanjut atas hasil review, on the evaluation of GCG implementation and the
penguatan sistem pengendalian internal, penyempurnaan follow-up of review results, the strengthening of the
kebijakan manajemen risiko, pemantauan top risks internal control system, the refinement of the risk
Perseroan, serta tindak lanjut atas rekomendasi audit management policy, the monitoring of the Company’s
internal dan eksternal. Pengawasan juga mencakup top risks, and the follow-up of internal and external audit
proses penunjukan Akuntan Publik dan Kantor recommendations. The supervisory focus also covered
Akuntan Publik, evaluasi kinerja Direksi, serta kebijakan the appointment process of the Public Accountant and
remunerasi Direksi dan Dewan Komisaris. Dengan fokus Public Accounting Firm, the evaluation of the Board of
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pengawasan tersebut, Dewan Komisaris berupaya Directors’ performance, as well as the remuneration
memastikan bahwa seluruh keputusan dan langkah policy for the Board of Directors and the Board of
strategis Perseroan dilaksanakan secara prudent, Commissioners. Through such supervisory focus,
akuntabel, dan selaras dengan prinsip tata kelola the Board of Commissioners sought to ensure that all
perusahaan yang baik guna mendukung keberlanjutan strategic decisions and actions of the Company were
usaha Perseroan. implemented prudently, accountably, and in line with
the principles of good corporate governance in order to
support the sustainability of the Company’s business.
PENILAIAN KINERJA KOMITE DAN ASSESSMENT OF THE COMMITTEES
ORGAN PENDUKUNG DI BAWAH AND SUPPORTING BODIES UNDER THE
DEWAN KOMISARIS BOARD OF COMMISSIONERS
Dewan Komisaris menjalankan tugas pengawasannya The Board of Commissioners performs the supervision
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
dengan dibantu oleh 4 (empat) organ pendukung with the assistance of 4 (four) supporting bodies, the
yaitu Sekretaris Dewan Komisaris (SDK), Komite Audit, Secretary of the Board of Commissioners, Committee
Komite Nominasi dan Remunerasi (KNR), dan Komite Audit, the Nomination and Remuneration Committee
Pengembangan usaha dan Pemantau Risiko (KPUPR). (KNR), and the Business Development and Risk
Penilaian kinerja masing-masing organ dilakukan dengan Monitoring Committee (KPUPR). The assessment of
mengacu kepada Pedoman Tata Kelola Perusahaan each organ is carried out by referring to the Company's
Perseroan tanggal 31 Desember 2024 yang dilaksanakan Corporate Governance Guidelines dated December 31,
dengan menggunakan kriteria dan metodologi yang 2024, using relevant criteria and methodology. Until
relevan. Hingga akhir 2025, belum ada peraturan baru the end of 2025, there have been no new regulations
yang mengatur mengenai kriteria dan metode terbaru. governing the latest criteria and methods. Meanwhile,
Adapun untuk Penilaian kinerja Sekretaris Dewan the assessment of the Secretary to the Board of
Komisaris memiliki parameter yang berbeda dengan Commissioners has different parameters from the
penilaian kinerja komite-komite. Berikut disampaikan committees. Below are the parameters and results of
parameter dan hasil penilaian kinerja dari masing-masing the assessment of each supporting organ:
organ pendukung:
Penilaian Kinerja Sekretaris Dewan Komisaris
Assessment of the Secretary to the Board of Commissioners
Parameter Bobot Pencapaian Skor
Parameter Weight Achievement Score
Parameter Pertama/First Paramater
Sekretaris Dewan Komisaris memiliki uraian tugas yang jelas.
20% 100% 100%
The Secretary to the Board of Commissioners has a clear job
description.
Parameter Kedua/Second Paramater
Sekretaris Dewan Komisaris melakukan administrasi dan penyimpanan
dokumen. 30% 100% 100%
The Secretary to the Board of Commissioners deals with the
administration and retention of documents.
Parameter Ketiga/Third Paramater
Sekretaris Dewan Komisaris menyelenggarakan rapat Dewan
Komisaris dan rapat/pertemuan antara Dewan Komisaris dengan
Pemegang Saham, Direksi maupun pihak-pihak terkait lainnya.
30% 100% 100%
The Secretary to the Board of Commissioners holds a Board of
Commissioners meeting and a meeting between the Board of
Commissioners and the Shareholders, Directors, and other related
parties.
Parameter Keempat/Fourth Paramater
Sekretaris Dewan Komisaris menyediakan data/informasi yang
diperlukan oleh Dewan Komisaris dan komite-komite di lingkungan
Dewan Komisaris. 20% 100% 100%
The Secretary to the Board of Commissioners provides data/
information needed by the Board of Commissioners and committees
within the Board of Commissioners.
Total Persentase Pencapaian Total Skor/Total Bobot *100%
100%
Total Percentage of Achievement Total Score/Total Weight *100%
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Penilaian Kinerja Komite Dewan Committees’ Performances
02 Komisaris
Terdapat 3 (tiga) Komite yang dibentuk oleh Dewan There are 3 (three) Committees formed by the Board
03 Komisaris sesuai dengan peraturan perundang- of Commissioners in accordance with applicable
undangan yang berlaku dan juga sesuai dengan laws and regulations and the Company's needs. The
kebutuhan Perseroan. Berikut adalah parameter dan following are the parameters and assessments of the
penilaian kinerja Komite Dewan Komisaris secara umum Board of Commissioners' Committees regarding the
04
atas pelaksanaan tugas yang dilaksanakan sepanjang implementation of their duties throughout 2025:
tahun 2025:
05
Komite Audit
Audit Committee
06 Rencana Kerja Komite Audit 2025 Pencapaian
No.
Audit Committee 2025 Work Plan Achievement
Komite Audit
A
Audit Committee
Membuat Program Kerja Tahunan Komite Audit.
1 100%
Create an Annual Work Program.
Menyusun Piagam Komite Audit serta memutakhirkannya dari waktu ke waktu sesuai dengan perkembangan
bisnis dan kebutuhan Perseroan.
2 100%
Prepare the Audit Committee Charter and update it periodically in accordance with business developments
and the Company's needs.
Membuat laporan berkala triwulanan/setiap 3 bulan sekali dan Tahunan kepada Dewan Komisaris, yang
minimal memuat perbandingan realisasi kegiatan dengan program kerja tahunan serta substansi hasil
Tata Kelola Perusahaan - Corporate Governance
kegiatan dan rekomendasinya yang diungkapkan dalam Laporan Tahunan Perseroan.
3 100%
Prepare periodic reports quarterly (every 3 months) and annually to the Board of Commissioners, which
at least contain a comparison of the realization of activities with the annual work program as well as the
substance of the results of activities and recommendations disclosed in the Company's Annual Report.
Membuat laporan khusus kepada Dewan Komisaris yang berisi laporan setiap temuan yang diperkirakan
dapat mengganggu efektivitas Perseroan.
4 100%
Prepare a special report to the Board of Commissioners containing a report on any findings that are expected
to disrupt the effectiveness of the Company.
B Audit
Melakukan penelaahan atas informasi keuangan yang akan dikeluarkan Perseroan kepada publik dan/
atau pihak otoritas antara lain laporan keuangan, proyeksi, dan laporan lainnya terkait dengan informasi
1 keuangan Perseroan. 100%
Review financial information to be released by the Company to the public and/or authorities, including
financial reports, projections, and other reports related to the Company's financial information.
Melakukan penelaahan atas ketaatan terhadap peraturan perundang-undangan yang berhubungan dengan
kegiatan Perseroan, Anggaran Dasar, dan perjanjian dengan pihak ketiga.
2 100%
Review compliance with laws and regulations relating to the Company's activities, Articles of Association,
and agreements with third parties.
Memberikan pendapat independen dalam hal terjadi perbedaan pendapat antara Manajemen dan Akuntan
atas jasa yang diberikannya.
3 100%
Provide independent opinions in the event of differences of opinion between Management and Accountants
regarding the services provided.
Memberikan rekomendasi kepada Dewan Komisaris mengenai penunjukkan Akuntan yang didasarkan pada
independensi, ruang lingkup penugasan, dan imbalan jasa.
4 100%
Provide recommendations to the Board of Commissioners regarding the appointment of an Accountant
based on independence, scope of assignment, and compensation for services.
Melakukan pemeriksaan oleh auditor internal dan auditor eksternal serta mengawasi pelaksanaan tindak
lanjut oleh penelaahan atas pelaksanaan Direksi atas temuan auditor internal dan auditor eksternal.
5 Conduct inspections by internal auditors and external auditors and supervise the implementation of follow- 100%
up actions by reviewing the Board of Directors' implementation of the findings of internal auditors and
external auditors.
Melakukan penelaahan atas efektivitas sistem pengendalian intern dan efektivitas pelaksanaan tugas auditor
internal dan auditor eksternal.
6 100%
Review the effectiveness of the internal control system and the effectiveness of carrying out the duties of
internal auditors and external auditors.
Menelaah pengaduan yang berkaitan dengan proses akuntansi dan pelaporan keuangan Perseroan.
7 N/A
Review complaints related to the Company's accounting and financial reporting processes.
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Komite Audit
Audit Committee
Rencana Kerja Komite Audit 2025 Pencapaian
No.
Audit Committee 2025 Work Plan Achievement
Menelaah dan memberikan saran kepada Dewan Komisaris terkait dengan adanya potensi benturan
kepentingan Emiten atau Perusahaan Publik.
8 N/A
Review and provide advice to the Board of Commissioners regarding potential conflicts of interest of Issuers
or Public Companies.
Tata Kelola Perusahaan yang Baik (GCG)
C
Good Corporate Governance (GCG)
Meninjau dan melakukan telaah atas penerapan prinsip‐prinsip dan persyaratan‐persyaratan tata kelola
yang berlaku di Perseroan serta memastikan bahwa prinsip‐prinsip dan persyaratan‐persyaratan tersebut
1 masih relevan serta telah dilaksanakan sepenuhnya di Perseroan. 100%
Review and evaluate the implementation of governance principles and requirements within the Company
to ensure that these principles and requirements remain relevant and are fully implemented.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Memantau dan melakukan telaah atas penerapan prinsip‐prinsip tata kelola perusahaan yang baik dalam
pengelolaan dan pengurusan Perseroan, memastikan dilakukannya penilaian/assessment dan evaluasi/
self‐assessment atas implementasi tata kelola perusahaan yang baik dan memastikan tindak lanjut atas
rekomendasi perbaikan hasil assessment atau self‐assessment tahun sebelumnya.
2 100%
Monitor and review the implementation of good corporate governance principles in the management and
administration of the Company, ensuring that assessments and evaluations, including self-assessments,
are conducted on the implementation of good corporate governance and that follow-up actions are taken
based on the recommendations from the previous year's assessments or self-assessments.
Lainnya
D
Others
Melaksanakan tugas lain yang diberikan oleh Dewan Komisaris sepanjang masih dalam lingkup tugas dan
kewajiban Dewan Komisaris berdasarkan Anggaran Dasar dan Keputusan Rapat Umum Pemegang Saham
(RUPS) serta ketentuan perundang-undangan yang berlaku.
1 100%
Perform other tasks assigned by the Board of Commissioners, provided they fall within the scope of the duties
and obligations of the Board of Commissioners as outlined in the Articles of Association and Resolutions of
the General Meeting of Shareholders (GMS), as well as applicable statutory provisions.
Melakukan self-assessment terhadap kinerja masing-masing anggota Komite Audit.
2 100%
Conduct a self-assessment of the performance of each Committee Audit member.
Komite Nominasi dan Remunerasi
Committee of Nomination and Remuneration
Program Kerja KNR Triwulanan 2025 Pencapaian
No.
KNR Quarterly Work Program in 2025 Achievement
Melakukan penelaahan dan pemantauan untuk memastikan bahwa Perseroan telah memiliki strategi dan
kebijakan nominasi, meliputi proses analisis organisasi, prosedur, dan kriteria rekrutmen, seleksi, dan promosi.
1 100%
Carry out reviews and monitoring to ensure that the Company has a nomination strategy and policy, including
organizational analysis processes, procedures, and criteria for recruitment, selection, and promotion.
Rekomendasi nama calon Direksi Perseroan kepada Dewan Komisaris yang kemudian diusulkan kepada
RUPS.
2 N/A
Recommend candidates for the Company's Directors to the Board of Commissioners, who then propose
the names to the General Meeting of Shareholders (GMS).
Memastikan bahwa Perseroan telah memiliki sistem remunerasi yang transparan berupa gaji atau honorarium,
tunjangan, dan fasilitas yang bersifat tetap dan insentif yang bersifat variabel.
3 100%
Ensure that the Company has a transparent remuneration system, including fixed salaries or honorariums,
allowances, facilities, and variable incentives.
Melakukan penelaahan atas permohonan Direksi terkait Nominasi sesuai Anggaran Dasar Perseroan.
4 Review the Board of Directors' requests regarding nominations in accordance with the Company's Articles 100%
of Association.
Menyusun rencana kerja KNR.
5 100%
Prepare a KNR work plan.
Membuat laporan berkala Triwulanan/setiap 3 bulan sekali kepada Dewan Komisaris.
6 100%
Prepare periodic reports quarterly (every 3 months) to the Board of Commissioners.
Melaksanakan rapat periodik sekurang-kurangnya 1 kali dalam 4 bulan.
7 100%
Hold periodic meetings at least once every 4 months.
Melakukan self-assessment terhadap kinerja anggota KNR.
8 100%
Conduct self-assessments of the performance of KNR members.
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02 Komite Pemantau Risiko dan Tata Kelola Terintegrasi
Risk Monitoring and Integrated Corporate Governance Committee
Program Kerja KPRTKT 2025 Pencapaian
No
03 KPRTKT Work Program in 2025 Achievement
Melakukan kajian dan evaluasi atas pengembangan usaha MRO.
1 100%
Conduct studies and evaluations of MRO business development.
04 Melakukan kajian dan evaluasi atas kecukupan kebijakan, konsistensi praktik pengelolaan risiko, dan
efektivitas tindakan mitigasi.
2 100%
Conduct studies and evaluations on the adequacy of policies, consistency of risk management practices,
05 and effectiveness of mitigation actions.
Memberikan rekomendasi perbaikan atas praktik pengelolaan dan penanganan risiko Perseroan.
3 100%
Provide recommendations for improvements to the Company's risk management and mitigation practices.
06 Melaksanakan tugas lain yang diberikan oleh Dewan Komisaris sepanjang masih dalam ruang lingkup
tugas dan kewajiban Dewan Komisaris berdasarkan ketentuan yang berlaku.
4 100%
Carry out other tasks assigned by the Board of Commissioners within the scope of its duties and obligations
based on applicable regulations.
Menyusun rencana kerja KPRTKT tahun 2025.
5 100%
Prepare a KPRTKT work plan for 2025.
Membuat laporan berkala Triwulanan/setiap 3 bulan sekali kepada Dewan Komisaris.
6 100%
Prepare periodic reports quarterly (every 3 months) to the Board of Commissioners.
Melaksanakan rapat periodik sekurang-kurangnya 1 kali dalam 3 bulan.
7 100%
Hold periodic meetings at least once every 3 months.
Melakukan self-assessment terhadap kinerja anggota KPRTKT.
8 100%
Conduct a self-assessment of the performance of KPRTKT members.
Tata Kelola Perusahaan - Corporate Governance
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PT Garuda Maintenance Facility Aero Asia Tbk
DIREKSI
Board of Directors
Direksi merupakan organ Perseroan yang bertugas, The Board of Directors is a Company’s body that has
secara kolegial, menjalankan fungsi pengurusan dan a collegial duty to manage the Company. The Board
pengelolaan Perseroan. Direksi bekerja sesuai dengan of Directors works according to business targets in
target usaha yang terdapat dalam RKAP tahun berjalan the current year’s RKAP and submits the business
dan menyampaikan hasil pencapaian kinerja usaha performance to the GMS through Financial Statements
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
kepada RUPS melalui Laporan Keuangan dan Laporan and Integrated Reports.
Terintegrasi.
MASA JABATAN DIREKSI TERM OF OFFICE FOR THE BOARD OF
DIRECTORS
Para anggota Direksi diangkat dan diberhentikan oleh The members of the Board of Directors are appointed
RUPS. Pengangkatan anggota Direksi berlaku untuk and dismissed by the GMS. The members of the Board
jangka waktu terhitung sejak tanggal pengangkatan oleh of Directors start working from the date they were
RUPS dan berakhir pada penutupan RUPS Tahunan ke-3 appointed by the GMS and ended by the time of the
(tiga) pada akhir 1 (satu) periode masa jabatan yang third Annual GMS ended during their first term and can
dimaksud dan dapat diangkat kembali untuk 1 (satu) be reappointed for another term. The working period of
kali masa jabatan. Masa jabatan Direksi berlaku sesuai the Board of Directors refers to the laws and regulations
dengan peraturan perundang-undangan di bidang Pasar in the Capital Market sector without reducing the right
Modal, namun demikian dengan tidak mengurangi hak of the GMS to dismiss, at any time, any member of the
RUPS untuk memberhentikan anggota Direksi sewaktu- Board of Directors before his ends, with consideration
waktu sebelum masa jabatannya berakhir, dengan to the provisions of the Articles of Association.
memperhatikan ketentuan Anggaran Dasar Perseroan.
KOMPOSISI DIREKSI COMPOSITION OF THE BOARD OF
DIRECTORS
Susunan keanggotaan Direksi tahun 2025 mengalami The composition of the Board of Directors in 2025
perubahan. Informasinya telah disampaikan di bab “Profil experienced some changes. The information has
Perusahaan”, sub-bab “Perubahan Komposisi Dewan been disclosed in the “Company Profile” chapter, sub-
Komisaris dan Direksi” dan profil seluruh anggota Dewan chapter “Changes in the Composition of the Board of
Komisaris yang menjabat saat ini dapat dilihat di bab Comissioners and Board of Directors” and the profiles
yang sama, pada sub-bab “Profil Dewan Komisaris” dan of current members are available in the same chapter,
“Profil Direksi”. under the sub-chapter “Board of Commissioners’ Profile”
and “Board of Directors’ Profile”.
Komposisi Direksi ditetapkan sesuai dengan tingkat The composition of the Board of Directors is determined
kompleksitas kegiatan bisnis Perseroan dan struktur in accordance with the level of complexity of the
organisasi untuk memastikan terjadinya pengambilan Company's business activities and organisational
putusan yang efektif, tepat, dan cepat untuk tujuan structure to ensure effective, appropriate and prompt
usaha. Jumlah anggota Direksi setidaknya berjumlah 1 decision-making for business purposes. The number
(satu) orang, yang terdiri dari seorang Direktur Utama of members of the Board of Directors is at least 1
yang ditetapkan dalam Rapat Umum Pemegang Saham. (one) person, consisting of a President Director who
is appointed in the General Meeting of Shareholders.
Berikut disampaikan susunan Direksi yang menjabat Here is the information concerning the current
saat ini: composition of the Board of Directors:
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01
Periode
Nama Jabatan Dasar Pengangkatan Masa Jabatan
02 Jabatan
Name Position Basis of Appointment Term of Office
Office Term
28 Juni 2023 hingga penutupan
Keputusan RUPS Tahunan
03 RUPS Tahunan yang diselenggarakan
Andi Fahrurrozi Direktur Utama tanggal 28 Juni 2023 Kedua
tahun 2026
CEO Resolution of Annual GMS Second
June 28, 2023 until the closing of
dated June 28, 2023
the Annual GMS organized in 2026
04 5 Juni 2025 hingga penutupan RUPS
Keputusan RUPS Luar Biasa
Tahunan yang diselenggarakan
Bobi Gumelar Direktur Base Management tanggal 5 Juni 2025 Pertama
tahun 2028
Raspati Director of Base Management Resolution of Extraordinary First
05 June 5, 2025 until the closing of the
GMS dated June 5, 2025
Annual GMS organized in 2028
5 Juni 2025 hingga penutupan RUPS
Keputusan RUPS Luar Biasa
Direktur Sumber Daya Tahunan yang diselenggarakan
06 Mitra Piranti Manusia
tanggal 5 Juni 2025
tahun 2028
Pertama
Resolution of Extraordinary First
Director of Human Capital June 5, 2025 until the closing of the
GMS dated June 5, 2025
Annual GMS organized in 2028
5 Juni 2025 hingga penutupan RUPS
Keputusan RUPS Luar Biasa
Tahunan yang diselenggarakan
Direktur Keuangan tanggal 5 Juni 2025 Pertama
Tri Hartono tahun 2028
Director of Finance Resolution of Extraordinary First
June 5, 2025 until the closing of the
GMS dated June 5, 2025
Annual GMS organized in 2028
Keputusan RUPS Luar Biasa 26 September 2025 hingga
tanggal 26 September 2025 penutupan RUPS Tahunan yang
Direktur Line Operation Pertama
Endang Tardiana Resolution of Extraordinary diselenggarakan tahun 2028
Director of Line Operation First
GMS dated September 26, September 26, 2025 until the closing
2025 of the Annual GMS organized in 2028
Tata Kelola Perusahaan - Corporate Governance
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES OF THE
DIREKSI BOARD OF DIRECTORS
Wewenang Direksi The Authorities of the Board of Directors
Direksi berwenang untuk menetapkan kebijakan The Board of Directors is authorized to determine the
pengurusan Perseroan yang meliputi: policy of the Company’s management as follows:
1. Menetapkan kebijakan pengurusan Perseroan; 1. Determine the Company's management policies;
2. Mengatur penyerahan kekuasaan Direksi untuk 2. Arrange the transfer of powers of the Board of
mewakili Perseroan di dalam dan di luar Pengadilan Directors to represent the Company inside and outside
kepada seorang atau beberapa orang anggota Direksi the Court to one or several members of the Board of
yang khusus ditunjuk untuk itu kepada seorang atau Directors specially appointed for that to one or several
beberapa orang pekerja Perseroan baik secara sendiri- employees of the Company either individually or jointly
sendiri maupun bersama-sama atau kepada orang lain or to other people and arrange the transfer of power
dan mengatur penyerahan kekuasaan Direksi untuk of the Board of Directors to represent the Company
mewakili Perseroan kepada Kepala Cabang atau Kepala to Heads of Branches or Heads of Representatives
Perwakilan di dalam atau di luar negeri; within or outside the country;
3. Mengatur ketentuan-ketentuan tentang kepegawaian 3. Regulate the provisions regarding the Company's
Perseroan, termasuk penetapan gaji, pensiun atau employment, including the determination of salaries,
jaminan hari tua dan penghasilan lain bagi pekerja pensions or old age benefits and other income for
Perseroan berdasarkan peraturan perundang- the Company's employees based on the prevailing
undangan yang berlaku dan keputusan Rapat Umum laws and regulations and resolutions of the General
Pemegang Saham; Meeting of Shareholders;
4. Mengangkat dan memberhentikan pekerja Perusahaan 4. Appoint and dismiss Company employees based
berdasarkan peraturan kepegawaian Perseroan dan on the Company's employment regulations and
peraturan perundang-undangan yang berlaku; prevailing laws and regulations;
5. Mengangkat dan memberhentikan Sekretaris 5. Appoint and dismiss the Corporate Secretary;
Perusahaan; 6. Perform all actions and other actions regarding
6. Melakukan segala tindakan dan perbuatan lainnya the management and ownership of the Company's
mengenai pengurusan maupun pemilikan kekayaan assets, bind the Company with other parties and/
Perseroan, mengikat Perseroan dengan pihak lain or other parties with the Company, and represent
dan/atau pihak lain dengan Perseroan, serta mewakili the Company inside and outside the Court on all
Perseroan di dalam dan di luar Pengadilan tentang matters and all events, with restrictions as stipulated
segala hal dan segala kejadian, dengan pembatasan in the regulations laws and regulations, Articles
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PT Garuda Maintenance Facility Aero Asia Tbk
sebagaimana diatur dalam peraturan perundang- of Association and/or Resolutions of the General
undangan, Anggaran Dasar dan/atau Keputusan Meeting of Shareholders;
Rapat Umum Pemegang Saham;
7. Membentuk komite dalam rangka mendukung 7. orm a committee to support the effectiveness of
efektivitas tugas dan tanggung jawab (jika duties and responsibilities (if needed).
diperlukan).
Tanggung Jawab Direksi The Responsibilities of the Board of Directors
1. Setiap anggota Direksi bertanggung jawab penuh 1. Each member of the Board of Directors is fully
atas tugas pengurusan yang dilaksanakanya; responsible for the management tasks that are
carried out;
2. Setiap anggota Direksi bertanggung jawab penuh 2. Each member of the Board of Directors is fully
secara tanggung renteng atas kerugian Perseroan responsible jointly and severally for the Company’s
yang disebabkan oleh kesalahan atau kelalaian losses caused by mistakes or negligence members
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
anggota Direksi dalam menjalankan tugasnya; of the Board of Directors in carrying out their duties;
3. Anggota Direksi tidak dapat dipertanggungjawabkan 3. Members of the Board of Directors cannot be held
atas kerugian Perseroan sebagaimana dimaksud responsible for the Company’s losses as referred to
pada butir 1 apabila dapat membuktikan: in item 1 if they can prove:
4. Kerugian tersebut bukan karena kesalahan atau 4. The loss is not due to an error or negligence;
kelalaiannya;
5. Telah melakukan pengurusan dengan itikad baik dan 5. Having taken care of good faith and prudence for
kehati-hatian untuk kepentingan dan sesuai dengan the benefit and in accordance with the aims and
maksud dan tujuan Perseroan; objectives of the Company;
6. Tidak memiliki benturan kepentingan baik langsung 6. Does not have a conflict of interest either directly
maupun tidak langsung atas tindakan pengurusan or indirectly over the management action resulting
yang mengakibatkan kerugian; in a loss;
7. Telah mengambil tindakan untuk mencegah timbul 7. Have taken actions to prevent such losses arising
atau berlanjutnya kerugian tersebut. or continuing.
8. Direksi dan Dewan Komisaris ber tanggung 8. Actions taken by members of the Board of Directors
jawab secara tanggung renteng atas kerugian outside those decided by the Board of Directors
Perseroan apabila Pemegang Saham tidak Meeting shall be the personal responsibility of those
dapat mengembalikan dividen interim yang telah concerned until such actions are approved by the
didistribusi. Board of Directors’ Meeting.
RUANG LINGKUP PEMBAGIAN TUGAS SEGREGATION OF DUTIES AND
DAN TANGGUNG JAWAB DIREKSI RESPONSIBILITIES AMONG DIRECTORS
Dalam mengoptimalkan fungsi pengelolaan Perseroan In optimizing the management function of the Company
yang dijalankan Direksi, setiap anggota Direksi memiliki by the Board of Directors, each member of the Board
pembagian tugas dan tanggung jawab sesuai dengan of Directors has his own duties and responsibilities
bidang keahlian masing-masing untuk menciptakan according to his expertise to make the Board of Directors
efektivitas pelaksanaan tugas Direksi secara menyeluruh. work effectively. The segregation of the scope of duties
Pembagian lingkup tugas antar Direksi sejalan dengan among Directors is in line with the DT/SKEP-5015/25
DT/SKEP-5015/25 tanggal 20 Juni 2025 sebagai berikut: dated 20 June 2025 as follows:
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01
Andi Fahrurrozi
Direktur Utama
02 CEO
• Menjamin efektivitas pengurusan dan pengelolaan Perseroan, • Ensure the effectiveness of the management and management
termasuk penentuan arah dan strategi Perseroan, pengelolaan of the Company, including the determination of the Company's
03 strategi bisnis, pengelolaan anak usaha, penyusunan organisasi direction and strategy, management of business strategy,
Perseroan lengkap dengan perincian dan tugasnya, perumusan management of subsidiaries, preparation of the Company's
sumber daya strategis dan pengelolaan Standar Operating organisation complete with details and duties, formulation of
Procedures (“SOP”), pengelolaan & pengembangan teknologi strategic resources and management of Standard Operating
04 informasi, mewujudkan terjadinya pencapaian penjualan dan Procedures ("SOP"), management & development of information
pemasaran dengan strategi yang tepat, pengelolaan customer technology, realising the achievement of sales and marketing
service dan aspek-aspek komersial lainnya, penjaminan kualitas with appropriate strategies, management of customer
dan kelaikudaraan, audit internal, pengelolaan komunikasi, service and other commercial aspects, quality assurance and
05 administrasi dan kesekretariatan Perseroan, pengawasan airworthiness, internal audit, communication management,
terhadap kepatuhan dalam penyelenggaraan Perseroan, administration and secretariat of the Company, supervision of
perlindungan hukum bagi Perseroan dan layanan kontrak compliance in the operation of the Company, legal protection
Perseroan yang dilaksanakan sesuai dengan aspek-aspek for the Company and the Company's contractual services
06 hukum agar sejalan dengan penerapan prinsip-prinsip Tata carried out in accordance with legal aspects in line with the
Kelola Perusahaan yang Baik (Good Corporate Governance/ implementation of the principles of Good Corporate Governance
GCG), menjamin sistem mutu yang independen untuk memantau (GCG), so as to support the running of PT Garuda Maintenance
kepatuhan organisasi Perseroan terhadap persyaratan otoritas, Facility Aero Asia Tbk's business as well as its business growth.
memfasilitasi implementasi Safety Management System,
menjamin efektivitas pengelolaan SBU Defense Industry,
sehingga mampu mendukung jalannya bisnis PT Garuda
Maintenance Facility Aero Asia Tbk sekaligus pertumbuhan
bisnisnya.
• Unit satu tingkat di bawah Direksi yang bertanggung jawab • The supporting units one level below the Board of Directors who
langsung kepada Direktur Utama adalah Vice President reports directly to the President Director are the Vice President
(VP) Corporate Strategy & Digital Transformation, VP Sales (VP) of Corporate Strategy & Business Development, VP of
& Marketing, VP Corporate Secretary & Legal, VP Quality Quality Assurance & Safety, VP of Internal Audit and VP of
Assurance & Safety, dan VP Internal Audit. Corporate Secretary & Legal.
Tata Kelola Perusahaan - Corporate Governance
Mitra Piranti
Direktur Sumber Daya Manusia
Director of Human Capital
• Menjamin efektivitas pengurusan, pengelolaan dan • Ensure the effectiveness of management, management and
pengembangan sumber daya manusia serta budaya Perseroan, development of human resources and the Company's culture,
kegiatan pelatihan dan manajemen pengetahuan, pengelolaan training and knowledge management activities, management
dukungan kerumahtanggaan, pemeliharaan dan layanan fasilitas, of housekeeping support, maintenance and facility services,
pengadaan barang dan jasa umum tools, serta aset non related procurement and fulfilment of material needs for both aircraft
aircraft part (termasuk pengelolaan aset), sehingga berjalan parts and general (non-related aircraft parts), and management
sesuai dengan persyaratan dan ketentuan otoritas yang berlaku, of materials and Bonded Logistics Centres (PLB) and the
serta mampu mendukung jalannya bisnis PT Garuda Maintenance Company's assets, so that they run in accordance with the
Facility Aero Asia Tbk sekaligus pertumbuhan bisnisnya. requirements and provisions of the applicable authorities, and
are able to support the running of PT Garuda Maintenance
Facility Aero Asia Tbk's business as well as its business growth.
• Unit yang berada satu tingkat di bawah Direksi yang menjalankan • Unit one level below the Board of Directors who reports directly
fungsi memberi dukungan dan bertanggung jawab langsung to the Director of Human Capital & Corporate Affairs are the Vice
kepada Direktur Human Capital & Corporate Affairs adalah VP President (VP) of Human Capital Management, VP of Corporate
Human Capital Management dan VP General Affairs & HSE. Affairs & HSE, VP of Material & Logistic Services.
Tri Hartono
Direktur Keuangan
Director of Finance
• Menjamin efektivitas pengurusan dan pengelolaan keuangan • Ensure the effectiveness of the management and financial
Perseroan termasuk analisis aktivitas keuangan, manajemen management of the Company including the analysis of financial
kas dan likuidasi, serta pengelolaan utang dan pembiayaan activities at the corporate level that may have an impact on the
pada tingkat korporasi yang mungkin berdampak pada kinerja operational performance and strategy of the organisation, so as
operasional dan strategi organisasi, sehingga mampu mendukung to support the running of PT Garuda Maintenance Facility Aero
jalannya bisnis PT Garuda Maintenance Facility Aero Asia Tbk Asia Tbk's business as well as its business growth.
sekaligus pertumbuhan bisnisnya.
• Unit yang berada satu tingkat di bawah Direksi yang menjalankan • The units at one level below the Board of Directors that provide
fungsi memberi dukungan dan bertangung jawab langsung support and are directly responsible to the Finance Director
kepada Direktur Keuangan adalah VP Treasury Management, are VP Accounting, VP Treasury Management, VP Financial
VP Financial & Management Accounting serta EGM Risk & Management Accounting, and EGM of Risk Management
Management yang berkoordinasi langsung dengan Direktur coordinating directly with the Director of Finance.
Keuangan.
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PT Garuda Maintenance Facility Aero Asia Tbk
Endang Tardiana
Direktur Line Operation
Director of Line Operation
• Menjamin efektivitas pengurusan dan pengelolaan Perseroan • Ensure the effectiveness of the management and management
khususnya operasional perawatan pesawat pada line operation, of the Company, especially aircraft maintenance operations
perencanaan perawatan pesawat, jasa engineering, pengadaan in line operations, aircraft cabin line maintenance, aircraft
dan pengelolaan material, component, jasa dan aset aircraft maintenance planning, and engineering services in accordance
part, serta pengelolaan Pusat Logistik Berikat (PLB) sesuai with the Company's main business, so as to support the running
bisnis utama Perseroan, sehingga mampu mendukung jalannya of PT Garuda Maintenance Facility Aero Asia Tbk's business as
bisnis PT Garuda Maintenance Facility Aero Asia Tbk sekaligus well as its business growth.
pertumbuhan bisnisnya.
• Unit satu tingkat di bawah Direksi yang bertanggung jawab • Units one level below the Board of Directors that report directly
langsung kepada Direktur Line Operation adalah VP Line to the Director of Line Operations are VP Line Maintenance, VP
Maintenance, VP Maintenance Planning, VP Engineering Maintenance Planning, and VP Engineering Services.
Services, dan VP Material & Logistic Services.
Bobi Gumelar Raspati
Direktur Base Management
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Director of Base Management
• Menjamin efektivitas pengurusan dan pengelolaan Perseroan • Ensure the effectiveness of the Company's management in
dalam operasional perawatan rangka pesawat (airframe), mesin the maintenance operations of aircraft airframes, engines and
(engine) dan Auxiliary Power Unit (APU) pesawat, komponen, Auxiliary Power Units (APU), components, aircraft support
peralatan aircraft support (seperti Ground Support Equipment) equipment (such as Ground Support Equipment), as well as
untuk menunjang operasional perawatan pesawat, serta produk- industrial solutions products (such as power services, fabrication,
produk industrial solutions (seperti power services, fabrikasi, dan and others) to support aircraft maintenance operations, so as
lainnya), sehingga mampu mendukung jalannya bisnis PT Garuda to support the running of PT Garuda Maintenance Facility Aero
Maintenance Facility Aero Asia Tbk sekaligus pertumbuhan Asia Tbk's business as well as its business growth.
bisnisnya.
• Unit satu tingkat di bawah Direksi yang bertanggung jawab • Units one level below the Board of Directors that report directly
langsung kepada Direktur Base Operation adalah VP Wide Body to the Director of Base Operations are VP Wide Body Base
Base Maintenance, VP Narrow Body Base Maintenance, VP Maintenance, VP Narrow Body Base Maintenance, VP Engine
Engine Services, VP Component Maintenance & Specialized Services, VP Component Services, and VP Aircraft Support &
Services, dan VP Aircraft Support & Industrial Solutios. Power Services.
PROGRAM PENGENALAN BAGI DIREKSI INTRODUCTION PROGRAM FOR NEW
BARU DIRECTORS
Seperti anggota Dewan Komisaris yang baru, Direksi Just like the new members of the Board of
yang baru menjabat juga mengikuti program pengenalan Commissioners, the newly appointed Directors also
(induksi) yang untuk memberikan pemahaman terkait participated in the introduction program (induction) to
kondisi terkini Perseroan. Diharapkan melalui program give them an understanding of the current situation of
ini, Direksi yang baru akan mendapatkan pemahaman the Company. Hopefully, through this program, the new
yang komprehensif akan keadaan operasional dan Directors will gain a comprehensive understanding of the
organisasi Perseroan. Seperti Program Pengenalan operational conditions and organization of the Company.
Dewan Komisaris, fungsi Sekretaris Perusahaan juga The same with the Board of Commissioners Introduction
bertanggung jawab untuk melaksanakan Program Program, the Corporate Secretary function is also
Pengenalan untuk Direksi baru. Materi Program responsible for conducting the Introduction Program for
Pengenalan kepada Direksi baru mencakup: new Directors. The material for the Introduction includes:
1. Pelaksanaan prinsip-prinsip Good Corporate 1. Implementation of the principles of Good Corporate
Governance. Governance.
2. Gambaran mengenai Perseroan berkaitan dengan 2. Description of the Company relating to the
tujuan, sifat, dan lingkup kegiatan, kinerja keuangan objectives, nature and scope of activities, financial
dan operasi, strategi, rencana usaha jangka pendek and operating performance, strategies, short-term
dan jangka panjang, posisi kompetitif, risiko dan and long-term business plans, competitive positions,
masalah-masalah strategis lainnya. risks and other strategic issues.
3. Kewenangan yang didelegasikan, audit internal 3. Delegated authority, internal and external audit,
dan eksternal, sistem dan kebijakan pengendalian internal control systems and policies, including the
internal, termasuk Komite Audit. Audit Committee.
4. Tugas dan tanggung jawab Dewan Komisaris dan 4. Duties and responsibilities of the Board of
Direksi serta hal-hal yang tidak diperbolehkan. Commissioners and Directors as well as matters
that are not allowed.
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01
Perseroan mengadakan program orientasi untuk The Company held an induction program for the newly
02 para Direktur yang baru dilantik pada tanggal 18 Juni appointed Directors on June 18, 2025. The program was
2025. Program tersebut dihadiri oleh Direktur Sumber attended by the Director of Human Capital, Director of
Daya Manusia, Direktur Keuangan, dan Direktur Base Finance, and Director Base Management. In addition,
03 Management. Selain itu, program yang sama juga the same program was also held on October 2, 2025,
diadakan pada tanggal 2 Oktober 2025 untuk Direktur for the new appointed Director of Line Operation.
Line Operation yang baru diangkat.
04
PELAKSANAAN TUGAS DIREKSI IMPLEMENTATION OF THE BOARD OF
DIRECTORS’ DUTIES
05 Sepanjang tahun 2025, Direksi telah menjalankan Throughout 2025, the Board of Directors has carried out
tugasnya dalam mengelola pengelolaan GMF its duties in managing GMF according to the Work Plan
sebagaimana tertuang dalam Rencana Kerja dan and Budget (RKAP) that has been prepared. In detail,
06 Anggaran Perusahaan (RKAP) yang telah disusun. Secara the implementation of the Board of Directors’ duties has
rinci, pelaksanaan tugas Direksi telah disampaikan di been disclosed in the “Board of Directors’ Report” in the
“Laporan Direksi” pada bab “Laporan Manajemen” di “Management Report” chapter of this Integrated Report.
Laporan Terintegrasi ini.
Salah satu realisasi pelaksanaan tugas Direksi termasuk One of the duties of the Board of Directors included the
penerbitan berbagai keputusan, dimana pengambilan issuance of various decrees, which are made through
keputusannya dilakukan melalui mekanisme rapat internal meetings or joint meetings with the Board of
internal maupun rapat gabungan dengan Dewan Commissioners. The Board of Directors' decrees were
Komisaris. Hasil keputusan Direksi dikeluarkan oleh issued by the CEO and other members of Board of
Direktur Utama dan juga anggota Direksi lainnya sesuai Directors in accordance with the division of tasks and
Tata Kelola Perusahaan - Corporate Governance
dengan pembagian tugas dan kewenangannya. Hasil authorities. The Board of Directors' decrees throughout
keputusan Direksi sepanjang tahun 2025 antara lain 2025 were as follows:
sebagai berikut:
Anggota Direksi
No. Keputusan Perihal
Member of the Board of
Decree Number Subject
Directors
Perubahan Tim Computer Security Incident Response Team (CSIRT)
DT/SKEP-5002/25
Changes to the Computer Security Incident Response Team (CSIRT)
Tim Corporate Action Peningkatan Ekuitas
DT/SKEP-5004/25
Corporate Action Team for Equity Increase
Perubahan Kedelapan DT/SKEP-5001/24 tanggal 05 Januari 2024 tentang
P2K3
DT/SKEP-5005/25
Eighth Amendment to Board of Directors Decree No. DT/SKEP-5001/24
dated January 5, 2024 regarding P2K3
Organisasi Induk
DT/SKEP-5007/25
Parent Organization
Project Management Pengembangan Kapabilitas Repair Engine T56 dan
Pemenuhan Sertifikasi A9100
Direktur Utama DT/SKEP-5009/25
Project Management for the Development of T56 Engine Repair Capability
President Director and Fulfillment of A9100 Certification
Tim Komite Penguatan Continuous Improvement
DT/SKEP-5011/25
Continuous Improvement Strengthening Committee Team
Perubahan Pertama Surat Keputusan Direktur Utama Nomor: DT/SKEP-
5024/24 tentang Tim Persiapan Manufacturing Capability Development
DT/SKEP-5012/25
First Amendment to the President Director’s Decree No. DT/SKEP-5024/24
regarding the Manufacturing Capability Development Preparation Team
Organisasi Induk
DT/SKEP-5015/25
Parent Organization
Tim Reaktivasi Armada Garuda Indonesia dan Citilink
DT/SKEP-5016/25
Fleet Reactivation Team for Garuda Indonesia and Citilink
Perubahan Kesembilan Pembentukan Panitia P2K3
DT/SKEP-5017/25
Ninth Amendment to the Establishment of the P2K3 Committee
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PT Garuda Maintenance Facility Aero Asia Tbk
Anggota Direksi
No. Keputusan Perihal
Member of the Board of
Decree Number Subject
Directors
Project Management Oman MRO Development
DT/SKEP-5018/25
Project Management for Oman MRO Development
Perubahan atas Surat Keputusan nomor DT/SKEP-5016/25 tentang Tim
Reaktivasi Armada Garuda Indonesia dan Citilink
DT/SKEP-5019/25
Amendment to Decree No. DT/SKEP-5016/25 regarding the Fleet
Reactivation Team for Garuda Indonesia and Citilink
Project Management Corporate Action – Oman MRO Development dan
Peningkatan Ekuitas Melalui Inbreng Lahan
DT/SKEP-5022/25
Project Management for Corporate Action – Oman MRO Development
and Equity Increase through Land Inbreng
Project Management Operational Improvement
DT/SKEP-5023/25
Project Management for Operational Improvement
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Perubahan Kesepuluh Pembentukan Panitia P2K3
DT/SKEP-5025/25
Tenth Amendment to the Establishment of the P2K3 Committee
Project Management Pengembangan MRO Pondok Cabe
DT/SKEP-5026/25
Project Management for the Development of Pondok Cabe MRO
Struktur Organisasi Line Maintenance
DC/SKEP-5067/25
Organizational Structure of Line Maintenance
Struktur Organisasi Unit Cabin Line Services
DC/SKEP-5068/25
Organizational Structure of Cabin Line Services Unit
Struktur Organisasi Unit Maintenance Planning
DC/SKEP-5069/25
Organizational Structure of Maintenance Planning Unit
Struktur Organisasi Unit Financial & Management Accounting
DC/SKEP-5072/25
Organizational Structure of Financial & Management Accounting Unit
Struktur Organisasi Unit Corporate Strategy & Digital Transformation
DC/SKEP-5073/25 Organizational Structure of Corporate Strategy & Digital Transformation
Unit
Struktur Organisasi Unit Internal Audit
DC/SKEP-5074/25
Organizational Structure of Internal Audit Unit
Struktur Organisasi Unit Material & Logistic Services
DC/SKEP-5075/25
Organizational Structure of Material & Logistic Services Unit
Struktur Organisasi Unit Sales & Marketing
DC/SKEP-5076/25
Organizational Structure of Sales & Marketing Unit
Struktur Organisasi Unit Quality Assurance & Safety
Direktur Sumber Daya Manusia DC/SKEP-5077/25
Organizational Structure of Quality Assurance & Safety Unit
Director of Human Capital
Strategic Business Unit Defense Industry
DC/SKEP-5078/25
Strategic Business Unit – Defense Industry
Struktur Organisasi Unit Corporate Secretary & Legal
DC/SKEP-5079/25
Organizational Structure of Corporate Secretary & Legal Unit
Struktur Organisasi Unit General Affairs & HSE
DC/SKEP-5080/25
Organizational Structure of General Affairs & HSE Unit
Struktur Organisasi Unit Treasury Management
DC/SKEP-5081/25
Organizational Structure of Treasury Management Unit
Struktur Organisasi Unit Aircraft Support & Industrial Solutions
DC/SKEP-5082/25
Organizational Structure of Aircraft Support & Industrial Solutions Unit
Struktur Organisasi Unit Engineering Services
DC/SKEP-5083/25
Organizational Structure of Engineering Services Unit
Struktur Organisasi Unit Human Capital Management
DC/SKEP-5138/25
Organizational Structure of Human Capital Management Unit
Struktur Organisasi Unit Engineering Services
DC/SKEP-5209/25
Organizational Structure of Engineering Services Unit
Struktur Organisasi Unit Wide Body Base Maintenance
DC/SKEP-5221/25
Organizational Structure of Wide Body Base Maintenance Unit
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01
Anggota Direksi
No. Keputusan Perihal
02 Member of the Board of
Decree Number Subject
Directors
Struktur Organisasi Unit Narrow Body Base Maintenance
DC/SKEP-5222/25
03 Organizational Structure of Narrow Body Base Maintenance Unit
Struktur Organisasi Unit Component Maintenance & Specialized Services
DC/SKEP-5253/25 Organizational Structure of Component Maintenance & Specialized
Services Unit
04
Struktur Organisasi Unit Engine Services
DC/SKEP-5254/25
Organizational Structure of Engine Services Unit
05
PENILAIAN KINERJA KOMITE DAN ASSESSMENT OF THE COMMITTEES
ORGAN PENDUKUNG DI BAWAH AND SUPPORTING BODIES UNDER THE
06 DIREKSI BOARD OF DIRECTORS
Direksi menjalankan tugasnya dengan dibantu oleh 4 The Board of Directors carries out its duties with the
(empat) organ pendukung yaitu Corporate Secretary assistance of 4 (four) supporting bodies, including the
& Legal, Audit Internal, Financial & Risk Analysis, serta Corporate Secretary & Legal, Internal Audit, Financial &
Quality Assurance & Safety. Evaluasi pelaksanaan tugas Risk Analysis, and Quality Assurance & Safety. According
masing-masing organ didasarkan pada Key Performance to the work program, the assessment of each supporting
Indikator (KPI) berdasarkan hasil kerja individu sesuai body is based on Key Performance Indicators (KPI) of
program kerja. Direksi tidak memiliki komite lain selain individual work. The Board of Directors does not have
organ pendukung tersebut di atas. any other committees other than those supporting
bodies.
Tata Kelola Perusahaan - Corporate Governance
Fungsi Organ Pendukung Direksi
Function of the Board of Directors’ Supporting Bodies
Corporate Secretary & Legal dibentuk dengan mengacu kepada Peraturan Menteri Badan Usaha Milik Negara
Nomor PER-2/MBU/03/2023 tentang Pedoman Tata Kelola dan Kegiatan Korporasi Signifikan Badan Usaha
Milik Negara untuk menjaga alur komunikasi antar organ Perseroan dan dengan pemangku kepentingan.
Corporate Secretary &
The Corporate Secretary & Legal function was established based on the Regulation of the Minister of State-
Legal
Owned Enterprises Number PER-2/MBU/03/2023 concerning Guidelines for Governance and Significant
Corporate Actions of State-Owned Enterprises, in order to maintain the flow of communication between the
Company’s organs and with stakeholders.
Audit Internal dibentuk untuk membantu Direksi memaksimalkan efektivitas pengendalian intern atas
kegiatan operasi. Audit Internal menjalankan fungsi sebagai assurance and consultant melalui pendekatan
sistematik dan obyektif melalui aktivitas evaluasi dan penilaian terhadap keefektifan dan efisiensi sistem
Audit Internal pengendalian internal, pengelolaan risiko, serta penerapan GCG atas kegiatan strategis dan operasional.
Internal Audit An internal Audit was formed to help the Board of Directors optimize the effectiveness of internal control
over the operation. Internal Audit acts as an assurance and a consultant through a systematic and objective
approach with an evaluation and assessment of the effectiveness and efficiency of the internal control system,
risk management, and the implementation of GCG for strategic and operational activities.
Bidang Risk Management yang merupakan bagian dari Financial & Management Accounting bertugas
membantu Direksi dalam menerapkan manajemen risiko Perseroan secara tepat dan efisien sesuai referensi
Financial Management
dari kerangka kerja ISO 31000.
Accounting
Risk Management, part of Financial & Management Accounting works to assist the Board of Directors in
implementing the Company's risk management appropriately and efficiently according to ISO 31000 framework.
Quality Assurance & Safety bertugas membantu Direksi menjaga dan meningkatkan kepuasan pelanggan.
Pelayanan perawatan pesawat yang diberikan GMF selalu disesuaikan dengan regulasi otoritas global
seperti DKUPPU, EASA, FAA, dan lainnya dan Quality Assurance & Safety membantu Direksi untuk menjaga
Quality Assurance & kepatuhan Perseroan terhadap berbagai standar tersebut.
Safety Quality Assurance & Safety has an objective to help the Board of Directors maintain and improve customer
satisfaction. The aircraft maintenance services from GMF are always adjusted to global authorities such as
DKUPPU, EASA, FAA, and others, and Quality Assurance & Safety helps the Board of Directors maintain the
Company's compliance with these various standards.
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PT Garuda Maintenance Facility Aero Asia Tbk
Hasil Kinerja Organ Pendukung Direksi Tahun 2025
Assessment of the Supporting Bodies of the Board of Directors in 2025
No. Key Performance Indicator (KPI) Target Achievement
Corporate Secretary & Legal
1. Budget Realization 100% 85.86%
2. Service Level Fulfillment 100% 100.00%
3. Corporate Reputation Management 100% 100.00%
4. Matrix Tindak Lanjut (MTL) 100% 100.00%
5. Good Corporate Governance (GCG) 90% 100.00%
6. Risk Composite Rating 3 90.00%
7. Equity Improvement Implementation 1 100.00%
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
8. Legal & Compliance 100% 100.00%
9. Stakeholder Relations Management 100% 100.00%
10. Continuous Improvement 3 100.00%
11. Human Capital Readiness (HCR) 95% 100.00%
12. Organization Capital Readiness (OCR) 95% 94.72%
Internal Audit
1. Budget Realization 100% 110.00%
2. Stakeholder SLA Fullfilment 90% 101.11%
3. Closure of Audit Action Items 75% 100.00%
4. Percent Completed vs Planned Audit 100% 100.00%
5. Good Corporate Governance (GCG) 90% 100.00%
6. Risk Composite Rating 3 100.00%
7. Continuous Improvement 3 100.00%
8. Human Capital Readiness (HCR) 95% 100.00%
9. Organization Capital Readiness (OCR) 95% 100.00%
10. Information Capital Readiness (ICR) 95% 100.00%
Financial & Management Accounting
1. Budget Realization 100% 107.52%
2. Financial Statement Reporting 100% 100.00%
3. Customer Satisfaction Index 4 92.00%
4. Approved Corporate Budget 100% 107.52%
5. Matrix Tindak Lanjut (MTL) 100% 100.00%
6. Good Corporate Governance (GCG) 90% 100.00%
7. Risk Composite Rating 3 100.00%
8. Equity Improvement Implementation 1 100.00%
9. Asset Management 100% 100.00%
10. Corporate Finance Service Level 100% 100.00%
11. Tax Compliance 100% 100.00%
12. COGS Rate & Profitability 100% 100.00%
13. Price Effectiveness 100% 100.00%
14. Invoice Process & Clearing Performance 95% 100.00%
15. A/P A/R Transaction Readiness 100% 100.00%
16. Continuous Improvement 3 100.00%
17. Investment Planning & Control 100% 100.00%
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01
Hasil Kinerja Organ Pendukung Direksi Tahun 2025
02 Assessment of the Supporting Bodies of the Board of Directors in 2025
No. Key Performance Indicator (KPI) Target Achievement
18. Business Data Quality 100% 100.00%
03
19. Human Capital Readiness (HCR) 95% 100.00%
20. Organization Capital Readiness (OCR) 95% 100.00%
04 21. Information Capital Readiness (ICR) 95% 100.00%
Quality Assurance & Safety
05 1. Budget Realization 100% 110.00%
2. Approval Rating 100% 100.05%
3. Customer Satisfaction Index 4 102.25%
06
4. Performance Fulfillment 95% 100.00%
5. Effectiveness of Finding & Recommendation Follow Up 95% 100.00%
6. Matrix Tindak Lanjut (MTL) 100% 100.00%
7. Good Corporate Governance (GCG) 90% 100.00%
9. Risk Composite Rating 3 100.00%
10. Continuous Improvement 3 100.00%
11. Human Capital Readiness (HCR) 95% 100.00%
12. Organization Capital Readiness (OCR) 95% 100.00%
Tata Kelola Perusahaan - Corporate Governance
13. Information Capital Readiness (ICR) 95% 100.00%
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PT Garuda Maintenance Facility Aero Asia Tbk
Informasi Lainnya Tentang Dewan Komisaris
dan Direksi
Other Information About the Board of Commissioners and Board of Directors
PENCEGAHAN BENTURAN PREVENTION OF CONFLICT OF
KEPENTINGAN [GRI 2-15] [ESG G-09] INTEREST [GRI 2-15] [ESG G-09]
Kegiatan usaha Perseroan tidak terlepas dari hubungan The Company’s business activities inherently involve
dan interaksi antara individu di dalam Perseroan maupun relationships and interactions between individuals
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
dengan pihak lain. Perseroan menyadari adanya potensi within the Company as well as with external parties.
konflik kepentingan antara satu pihak dengan pihak The Company acknowledges the potential for conflicts
lainnya, yang dapat memengaruhi proses pengambilan of interest between one party and another, which may
keputusan yang pada akhirnya dapat merugikan influence the decision-making process and ultimately
Perseroan. harm the Company.
Salah satu upaya dalam mencegah konflik kepentingan One way to prevent conflicts of interest is by maintaining
adalah dengan bersikap transparan terkait Dewan transparency regarding the Board of Commissioners
Komisaris dan Direksi dalam hal pedoman kerja, and Board of Directors, particularly in terms of their
hubungan kerja, hubungan afiliasi dan rangkap jabatan. working guidelines, working relationships, affiliations,
Transparansi terkait informasi lainnya perihal anggota and concurrent positions. Transparency on other
Dewan Komisaris dan Direksi akan membantu Perseroan relevant information regarding members of the Board
untuk mencegah adanya benturan kepentingan yang of Commissioners and Board of Directors helps the
dapat mempengaruhi keberlangsungan usaha. Company prevent any conflict of interest that may affect
business continuity.
Secara garis besar, Perseroan memitigasi setiap peluang In general, the Company mitigates any potential conflict
yang dapat menimbulkan konflik kepentingan dengan of interest by requiring that the Board of Directors, Board
mewajibkan bahwa Direksi, Dewan Komisaris, Pejabat of Commissioners, Executive Officers, employees, and
Eksekutif Perseroan, serta karyawan atau pihak- other related parties of the Company refrain from making
pihak terkait dengan Perseroan untuk menghindari decisions under conditions where a conflict of interest
pengambilan keputusan dalam kondisi yang terdapat exists.
konflik kepentingan.
PEDOMAN KERJA DEWAN KOMISARIS BOARD MANUAL OF THE BOARD OF
DAN DIREKSI COMMISSIONERS AND DIRECTORS
Dewan Komisaris dan Direksi Perseroan menjalankan The Board of Commissioners and the Board of Directors
tugas dan tanggung jawabnya dengan mengacu kepada do their duties and responsibilities according to
Pedoman dan Tata Tertib Kerja Dewan Komisaris dan Direksi the approved Board Charter at the GMS. The Board
yang telah disetujui dalam RUPS. Penerapan Pedoman Charter becomes a reference for the Board to work
sebagai acuan tata laksana kerja Dewan Komisaris dan and also a joint commitment of all members to ensure
Direksi merupakan komitmen bersama seluruh anggota the effectiveness and efficiency of the Company’s
guna menjamin efektivitas dan efisiensi pelaksanaan fungsi supervisory and management functions.
pengawasan dan pengelolaan Perseroan.
Penyusunan Pedoman Kerja Dewan Komisaris dan The Board Charter follows the provision in the prevailing
Direksi telah dilakukan sesuai peraturan dan ketentuan rules and regulations. The Company constantly reviews
yang berlaku. Perseroan senantiasa meninjau ulang isi the contents of the Board Charter and makes changes,
dari Pedoman Kerja dan melakukan perubahan, jika if necessary, according to the Company’s needs and
diperlukan, sesuai dengan kebutuhan Perseroan dan developments in applicable regulations. The Board of
perkembangan regulasi yang berlaku. Adapun Pedoman Commissioners Manual was last approved and signed on
Kerja Dewan Komisaris yang terakhir kali telah disetujui November 17, 2025, while the Board of Directors Manual
dan ditandatangani tertanggal 17 November 2025, was last approved and signed on October 20, 2020.
sedangkan Pedoman Direksi yang terakhir kali telah
disetujui dan ditandatangani adalah tertanggal 20
Oktober 2020.
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01
02
Pedoman Dewan Komisaris telah diunggah di website resmi GMF dan dapat diakses
03 oleh publik
The Board Manual for the Board of Commissioners has been uploaded to the official
website of GMF and accessible for the public
04 CLICK HERE
05
Isi Pedoman Dewan Komisaris
Contents of the Board Manual for the Board of Commissioners
06 1. Susunan Dewan Komisaris; 1. Composition of the Board of Commissioners;
2. Waktu Kerja Dewan Komisaris; 2. Working Hours of the Board of Commissioners;
3. Remunerasi; 3. Remuneration;
4. Hak, Kewajiban dan Tanggung Jawab Dewan Komisaris, 4. Rights, Obligations and Responsibilities of the Board of
termasuk di dalamnya mengatur mengenai: Commissioners, which include the following regulations:
a. Tugas dan wewenang Dewan Komisaris; a. Duties and authorities of the Board of Commissioners;
b. Tugas dan wewenang Komisaris Utama; b. Duties and authorities of the President Commissioner;
c. Tugas dan wewenang Anggota Dewan Komisaris; c. Duties and authorities of members of the Board of
Commissioners;
5. Tugas dan Wewenang Dewan Komisaris, termasuk di dalamnya 5. Duties and Authorities of the Board of Commissioners, including
mengatur mengenai: provisions regarding:
a. Tugas dan wewenang Komisaris Utama; a. The duties and authorities of the President Commissioner;
b. Tugas dan wewenang Komisaris Independen; b. The duties and authorities of the Independent Commissioner;
c. Tugas dan wewenang Anggota Dewan Komisaris. c. The duties and authorities of members of the Board of
Commissioners.
Tata Kelola Perusahaan - Corporate Governance
6. Mekanisme Pengangkatan, Pemberhentian, Pengunduran Diri 6. Mechanism to Appoint, Dismiss, Resignation, and Concurrent
dan Jabatan Rangkap Dewan Komisaris, termasuk di dalamnya Position of the Board of Commissioners, which include the
mengatur mengenai: following regulations:
a. Pengangkatan dan Masa Jabatan Anggota Dewan Komisaris; a. Appointment and Term of Office of Members of the Board
of Commissioners;
b. Pemberhentian dan Pengunduran Diri Anggota Dewan b. Dismissal and Resignation of Members of the Board of
Komisaris; Commissioners;
c. Jabatan Rangkap dan Jabatan Lowong Anggota Dewan c. Concurrent Positions and Vacant Position of Members of
Komisaris; the Board of Commissioners;
7. Keberagaman Dewan Komisaris; 7. Diversity of the Board of Commissioners;
8. Mekanisme Rapat Dewan Komisaris, yang terdiri dari Ketentuan 8. Mechanism for the Board of Commissioners Meeting in terms
Rapat Dewan Komisaris, Pelaksanaan Rapat Dewan Komisaris, of Provisions, Implementation, Decision-Making Process inside
Tata Cara Pengambilan Keputusan di dalam dan di Luar Rapat and outside the Board of Commissioners Meetings, including
Dewan Komisaris, termasuk di dalamnya mengatur Penilaian the assessment of the Board of Commissioners and Directors
kinerja Dewan Komisaris dan Direksi; performance;
9. Pengelolaan Hubungan Dewan Komisaris dengan Pemangku 9. Relationship Management between the Board of Commissioners
Kepentingan, yang di dalamnya mengatur mengenai: and Stakeholders, including provisions regarding:
a. Hubungan Dewan Komisaris dengan Pemegang Saham; a. The relationship between the Board of Commissioners and
Shareholders;
b. Hubungan Dewan Komisaris dengan Direksi meliputi b. The relationship between the Board of Commissioners
Pertemuan Formal, Pertemuan Informal, Komunikasi Formal, and the Board of Directors, including Formal Meetings,
dan Komunikasi Informal. Informal Meetings, Formal Communication, and Informal
Communication.
10. Program Pengenalan Perseroan dan Pelatihan Dewan Komisaris, 10. Company Induction Program and Training for the Board of
beserta Organ Pendukung Dewan Komisaris meliputi: Commissioners, including Supporting Organs of the Board of
Commissioners, covering:
a. Program Pengenalan Perseroan; a. Company Induction Program;
b. Pelatihan Dewan Komisaris. b. Training for the Board of Commissioners.
11. Fasilitas Pinjaman Bagi Anggota Dewan Komisaris; 11. Loan Facilities for Members of the Board of Commissioners;
12. Organ Pendukung Dewan Komisaris, termasuk di dalamnya 12. Supporting Organs of the Board of Commissioners, including
mengatur mengenai Sekretaris Dewan Komisaris dan Komite provisions regarding the Board of Commissioners’ Secretary
Dewan Komisaris yang meliputi Komite Audit, Komite Nominasi and Committees of the Board of Commissioners, comprising the
dan Remunerasi, dan Komite Pemantau Risiko dan Tata Kelola Audit Committee, the Nomination and Remuneration Committee,
Terintegrasi. and the Risk Monitoring and Integrated Governance Committee.
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PT Garuda Maintenance Facility Aero Asia Tbk
Isi Pedoman Direksi
Contents of the Board Manual for the Board of Directors
1. Susunan Direksi; 1. Composition of the Board of Directors;
2. Kewenangan Direksi mewakili Perseroan; 2. Authorities of the Board of Directors in representing the
Company;
3. Tugas, Wewenang, Kewajiban dan Tanggung Jawab Direksi: 3. Duties, Authorities, Obligations and Responsibilities of the Board
of Directors:
4. Mekanisme Pengangkatan, Pemberhentian, Pengunduran Diri, 4. Mechanism to Appoint, Dismiss, Resignation, and Concurrent
Jabatan Rangkap, dan Jabatan Lowong Anggota Direksi; Position as well as Vacant Position of Members of the Board
of Directors;
5. Mekanisme Rapat Direksi, termasuk di dalamnya mengatur 5. Mechanism for Board of Directors Meetings, including provisions
mengenai Ketentuan Rapat Direksi, Pelaksanaan Rapat Direksi, regarding the requirements for Board of Directors meetings,
Tempat Rapat Direksi, Mekanisme Kehadiran dalam Rapat, Tata the conduct of such meetings, meeting venue, attendance
Cara Pelaksanaan Rapat, Monitoring dan Evaluasi Tindak Lanjut mechanisms, procedures for conducting meetings, monitoring
Pelaksanaan Rapat Sebelumnya, Etika dalam Rapat, mekanisme and evaluation of follow-up actions from previous meetings,
pengambilan keputusan dan penyusunan risalah rapat; meeting ethics, decision-making mechanisms, and the
preparation of meeting minutes.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
6. Pengelolaan Hubungan Direksi dengan Pemangku Kepentingan, 6. Management of the Board of Directors’ Relationships with
termasuk di dalamnya mengatur mengenai Hubungan Direksi Stakeholders, including provisions regarding the Board of
dengan Pemegang Saham, Hubungan Direksi dengan Komite Directors’ relationships with Shareholders, the Board of
di Bawah Dewan Komisaris Hubungan Direksi dengan Dewan Directors’ relationships with Committees under the Board of
Komisaris yang meliputi Pertemuan Formal, Pertemuan Informal, Commissioners, and the Board of Directors’ relationships with
Komunikasi Formal, Komunikasi Informal; the Board of Commissioners, which include Formal Meetings,
Informal Meetings, Formal Communication, and Informal
Communication;
7. Program Pengenalan Perseroan dan Pelatihan Direksi; 7. Induction and Training for the Board of Directors;
8. Waktu Kerja dan Cuti Direksi; 8. Working Time and Leave of the Board of Directors;
9. Fasilitas Pinjaman Bagi Anggota Direksi; 9. Loan Facilities for Members of the Board of Directors;
10. Organ Pendukung Direksi, termasuk di dalamnya mengatur 10. Supporting Organs of the Board of Directors, including provisions
mengenai: regarding:
a. Sekretaris Perseroan yang meliputi Persyaratan Sekretaris a. The Corporate Secretary, covering the requirements for the
Perseroan, Kekosongan Sekretaris Perseroan, Hubungan Corporate Secretary, vacancy of the Corporate Secretary
Direksi dan Sekretaris Perseroan; position, and the relationship between the Board of Directors
and the Corporate Secretary;
b. Audit Internal yang meliputi Unit Audit Internal, Persyaratan b. Internal Audit, covering the Internal Audit Unit, requirements
Auditor Internal, Hubungan Direksi dan Unit Audit Internal. for Internal Auditors, and the relationship between the Board
of Directors and the Internal Audit Unit.
HUBUNGAN KERJA DEWAN KOMISARIS WORK RELATIONSHIP BETWEEN THE
DAN DIREKSI BOARD OF COMMISSIONERS AND
DIRECTORS
Pedoman Kerja Dewan Komisaris dan Direksi seperti The Board of Commissioners and Board of Directors
yang telah disebutkan sebelumnya juga berlaku sebagai Manual, as previously mentioned, also governs the working
kebijakan yang mengatur hubungan kerja antara Dewan relationship between the Board of Commissioners and the
Komisaris dan Direksi. Hubungan kerja ini berdasar Board of Directors. This relationship is based on check and
kepada prinsip pengawasan dan keseimbangan balance principles as a joint commitment in implementing
(check and balance) sebagai komitmen bersama dalam GCG principles. The Board of Commissioners Manual
mengimplementasikan prinsip-prinsip GCG. Pedoman and the Board of Directors Manual regulate the following
Dewan Komisaris dan Pedoman Direksi mengatur aspek- aspects concerning the Working Relationship of the Board
aspek terkait Hubungan Kerja Dewan Komisaris, Direksi, of Commissioners, Board of Directors, Stakeholders, and
dan Pemangku Kepentingan serta Tindakan Tertentu Certain Company Actions:
Perseroan sebagai berikut:
1. Hubungan Kerja Dewan Komisaris, Direksi, dan 1. Working Relationship of the Board of Commissioners,
Pemangku Kepentingan Board of Directors, and Stakeholders
a. Hubungan Dewan Komisaris dengan Pemegang a. R e l a t i o n s h i p b e t w e e n t h e B o a r d o f
Saham; Commissioners and the Shareholders;
b. Hubungan Direksi dengan Pemegang Saham; b. Relationship between the Board of Directors and
Shareholders;
c. Hubungan Dewan Komisaris dengan Direksi; c. R e l a t i o n s h i p b e t w e e n t h e B o a r d o f
Commissioners and the Board of Directors;
d. Hubungan Direksi dengan Komite di bawah d. Relationship between the Board of Directors
Dewan Komisaris. and the Committees under the Board of
Commissioners.
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01
2. Tindakan Tertentu Perseroan 2. Certain Actions of the Company
02 a. Susunan, Tugas dan Wewenang, Hak, Kewajiban, a. Composition, Duties and Powers, Rights,
dan Tanggung Jawab Dewan Komisaris dan Obligations, and the responsibilities of the Board
Direksi; of Commissioners and Board of Directors;
03 b. Pengangkatan, Pemberhentian, Pengunduran b. Appointment, Termination, Resignation Self,
Diri, dan Jabatan Rangkap Dewan Komisaris and Concurrent Positions of the Board of
dan Direksi; Commissioners and Board of Directors;
c. Rapat Direksi, Rapat Dewan Komisaris, dan Rapat c. Board of Directors Meetings, Board of Commissioners
04
Bersama Dewan Komisaris dan Direksi; Meetings, and Joint Meetings of the Board of
Commissioners and Board of Directors;
d. Program Pengenalan dan Pelatihan Dewan d. The Board of Commissioners and Board of
05 Komisaris dan Direksi; Directors Induction and Training Programs;
e. Fasilitas Pinjaman bagi Dewan Komisaris dan e. Loan Facilities for the Board of Commissioners
Direksi; and Board of Directors;
06 f. Organ Pendukung Dewan Komisaris dan Direksi. f. S u p p o r t i n g B o d i e s fo r t h e B o a rd o f
Commissioners and Board of Directors.
Pelaksanaan hubungan kerja Dewan Komisaris dan The work relationship between the Board of
Direksi dalam kegiatan sehari-hari dilakukan melalui Commissioners and Board of Directors in daily activities
rapat gabungan Dewan Komisaris dan Direksi serta is carried out through joint meetings of the Board and at
penyelenggaraan RUPS. Media komunikasi formal the GMS. The official communication channel between
antara Dewan Komisaris dan Direksi mencakup Laporan the Board of Commissioners and Board of Directors
Berkala Triwulanan, Laporan Khusus, Laporan Tahunan. includes Quarterly Reports, Special Reports, and Annual
Media komunikasi lainnya yang tersedia secara informal Reports. Other communication channel includes e-mail,
mencakup e-mail, Group Chatting/Messenger, dan Group Chat/Messenger, and Knowledge Management
Tata Kelola Perusahaan - Corporate Governance
Knowledge Management System. System.
KEBERAGAMAN KOMPOSISI DEWAN DIVERSITY OF THE BOARD OF
KOMISARIS DAN DIREKSI [GRI 405-1] COMMISSIONERS AND DIRECTORS
COMPOSITION [GRI 405-1]
GMF memiliki kebijakan keberagaman Dewan Komisaris GMF has a policy concerning the diversity of the
dan Direksi sebagaimana tercantum dalam Pedoman Board of Commissioners and Board of Directors as
Kerja Dewan Komisaris dan Direksi. Aspek keberagaman stated in the Board Manual. The diversity includes
yang diatur mencakup latar belakang pendidikan, educational background, work experience, age, and
pengalaman kerja, usia, dan jenis kelamin, dengan gender, considering the Company’s current situation and
senantiasa mempertimbangkan kebutuhan Perusahaan business dynamics. The diversity policy aims to give a
dan dinamika usaha. Kebijakan Keberagaman Dewan broad perspective and create a composition full of high
Komisaris dan Direksi bertujuan untuk memberikan creativity in solving various issues. Information on the
perspektif beragam, sekaligus menciptakan komposisi diversity of the Board of Commissioners and Board of
organ yang kaya akan kreativitas dalam memecahkan Directors are as follows. Profiles of all members of the
masalah yang dihadapi Perseroan. Informasi Board of Commissioners and Directors are available in
keberagaman Dewan Komisaris dan Direksi tercantum the Company Profile chapter of this Integrated Report.
dalam tabel sebagai berikut. Profil seluruh anggota
Dewan Komisaris dan Direksi dapat dilihat pada bab
Profil Perusahaan pada Laporan Terintegrasi ini.
Keberagaman Komposisi Anggota Dewan Komisaris
Diversity of the Board of Commissioners Composition
Aspek Keberagaman Realisasi
No.
Diversity Aspect Realization
Anggota Dewan Komisaris memiliki keahlian yang beragam mencakup bidang teknik penerbangan,
Keahlian keuangan, komunikasi dan pendidikan, pertahanan (militer).
1.
Expertise The members of the Board of Commissioners possess diverse expertise in terms of aviation
engineering, finance, communication and education, defense (military).
Anggota Dewan Komisaris memiliki jenjang pendidikan yang beragam mulai dari sarjana hingga
magister di sejumlah bidang mencakup manajemen teknik penerbangan, ekonomi dan manajemen,
Pendidikan komunikasi, dan akademi angkatan udara.
2.
Education The members of the Board of Commissioners possess varied educational backgrounds, ranging
from bachelor's to master's degrees in fields such as aviation engineering, economy and
management, communication, and air force academy.
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PT Garuda Maintenance Facility Aero Asia Tbk
Keberagaman Komposisi Anggota Dewan Komisaris
Diversity of the Board of Commissioners Composition
Aspek Keberagaman Realisasi
No.
Diversity Aspect Realization
Anggota Dewan Komisaris merupakan para profesional yang menjabat berbagai posisi penting
sebagai Komandan TNI AU, Komisaris Independen perusahaan manufaktur, wakil menteri,
Pengalaman Kerja serta staf ahli.
3.
Professional Experiene The members of the Board of Commissioners are professionals who are holding significant
positions such as Commander of Indonesian Air Force, Independent Commissioner of manufacture
companies, deputy minister, and expert staffs.
Anggota Dewan Komisaris memiliki usia beragam mulai dari 42 tahun hingga 72 tahun yang
Usia memperlihatkan tingkat kematangan setiap anggota.
4.
Age The age range of the members of the Board of Commissioners spans from 42 years to 72 years,
reflecting the maturity level of each member.
Jenis Kelamin Anggota Dewan Komisaris saat ini seluruhnya berjenis kelamin laki-laki.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
5.
Gender Currently, all members of the Board of Commissioners are male.
• Seluruh anggota Dewan Komisaris, independen terhadap pemegang saham pengendali GMF;
• Dari 4 (empat) anggota Dewan Komisaris, GMF memiliki 2 (dua) orang Komisaris Independen.
Independensi • All members of the Board of Commissioners are independent of GMF's controlling
6.
Independence shareholders;
• Out of 4 (four) members of the Board of Commissioners, GMF has 2 (two) Independent
Commissioner.
Keberagaman Komposisi Anggota Direksi
Diversity of the Board of Directors Composition
Aspek Keberagaman Realisasi
No.
Diversity Aspect Realization
Anggota Direksi memiliki keahlian yang beragam mencakup bidang teknik dan operasional
Keahlian perawatan pesawat, manajemen sumber daya manusia, keuangan, manajemen.
1.
Expertise The members of the Board of Directors possess diverse expertise in terms of aircraft maintenance
engineering and operations, human resource management, finance, business management.
Anggota Direksi memiliki jenjang pendidikan yang beragam mulai dari sarjana hingga magister
di sejumlah bidang mencakup keuangan dan ekonomi, teknik mesin dan penerbangan, hukum.
Pendidikan
2. The members of the Board of Directors possess varying educational backgrounds, ranging
Education
from bachelor's to master's degrees in fields such as finance and economics, mechanical and
aviation engineering, law.
Anggota Direksi merupakan para profesional yang pernah menjabat berbagai posisi penting
sebagai karyawan GMF yang mendapatkan promosi jabatan, jabatan eksekutif di sejumlah bank,
Pengalaman Kerja direktur maskapai penerbangan, serta eksekutif di Garuda.
3.
Professional Experience The members of the Board of Directors are professionals who have held significant positions
such as GMF employees who received promotions, executive position in a number of banks,
directors of airline, and executive position in Garuda.
Anggota Direksi memiliki usia beragam mulai dari 37 tahun hingga 52 tahun yang memperlihatkan
tingkat kematangan setiap anggota, namun berjiwa muda dan produktif untuk mengelola kegiatan
Usia usaha setiap harinya.
4.
Age The age range of the members of the Board of Directors spans from 37 years to 52 years,
reflecting the maturity level of each member, but still has a youth energy and productive to
manage the daily operation of the Company.
Jenis Kelamin Anggota Direksi saat ini memiliki seorang perempuan.
5.
Gender Currently, the members of the Board of Directors has one female member.
Sejumlah anggota Direksi memiliki jabatan rangkap di Garuda sebagai perpanjangan tangan
pemegang saham pengendali, namun tetap memiliki independensi yang sesuai dengan regulasi
Independensi pasar modal dan prinsip tata kelola.
6.
Independence Several members of the Board of Directors hold concurrent positions at Garuda as representatives
of the controlling shareholder, but they remain independent in accordance with capital market
regulations and good corporate governance principles.
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01
Keberagaman Manajemen dan Independensi [ESGG-01]
02 Board Diversity and Independence [ESGG-01]
Jumlah Pihak Independen
Tipe Manajemen Laki-laki Perempuan
Number of Independent
Management Type Male Female
03 Parties
Komisaris
4 0 1
Commissioner
04 Direktur
5 1 3
Director
05 PELATIHAN DAN PENINGKATAN TRAINING AND COMPETENCY
KOMPETENSI DEWAN KOMISARIS DAN ENHANCEMENT OF THE BOARD OF
DIREKSI [GRI 2-17] COMMISSIONERS AND BOARD OF
06 DIRECTORS [GRI 2-17]
Perseroan memiliki kebijakan untuk mengikutsertakan The Company has a policy to include members of
Direksi dan Dewan Komisaris dalam program pelatihan, the Board of Directors and Board of Commissioners
workshop, dan studi banding (benchmarking). in training programs, workshops, and benchmarking
Peningkatan kompetensi kedua organ utama tersebut activities. Enhancing the competencies of these
menjadi penting untuk menjaga tingkat pemenuhan two key governing bodies is essential to ensure the
kebutuhan Perseroan di tengah dinamika bisnis, Company’s ability to meet its needs amid dynamic
sekaligus sebagai sebuah upaya untuk menciptakan business conditions, as well as to support the creation of
keberlangsungan usaha yang berkelanjutan. Kebijakan sustainable business continuity. This policy is regulated
ini diatur dalam Pedoman Direksi dan Pedoman Dewan under the Manual for the Board of Directors and Board
Tata Kelola Perusahaan - Corporate Governance
Komisaris. [ESG G-05] of Commissioners. [ESG G-05]
Informasi mengenai daftar kegiatan pelatihan dan Information on the list of training and competency
peningkatan kompetensi yang diikuti Direksi dan Dewan development activities attended by the Board of
Komisaris sepanjang tahun 2025 dapat dilihat pada Directors and the Board of Commissioners throughout
Laporan Keberlanjutan dalam Laporan Terintegrasi ini. 2025 can be found in the Sustainability Report within
this Integrated Report.
NOMINASI DEWAN KOMISARIS DAN NOMINATION OF THE BOARD OF
DIREKSI [GRI 2-10] COMMISSIONERS AND BOARD OF
DIRECTORS [GRI 2-10]
Perseroan telah menetapkan kriteria umum dalam The Company has set general criteria in its Articles of
Anggaran Dasar Perseroan dan Board Manual sesuai Association and Board Manual, in accordance with the
regulasi yang berlaku dalam memilih anggota Dewan prevailing regulations, for the selection of members of
Komisaris dan Direksi. Perseroan juga memiliki kriteria the Board of Commissioners and Board of Directors.
khusus terkait anggota Dewan Komisaris dan Direksi The Company also applies specific criteria for members
yang mempertimbangkan kompetensi dan pengalaman of the Board of Commissioners and Board of Directors,
kerja kandidat dalam industri penerbangan dan MRO, taking into account the candidates’ competencies and
dan/atau kriteria khusus lainnya sesuai bidang tugas work experience in the airline and MRO industry, and/
yang akan dijalankan. Kriteria-kriteria ini telah ditetapkan or other requirements in line with the scope of duties
secara internal dan menjadi dasar bagi KNR dan Dewan to be carried out. These criteria have been internally
Komisaris dalam menominasikan calon anggota. [ESG determined and serve as the basis for the KNR and
G-06] the Board of Commissioners in nominating andidates.
[ESG G-06]
Kriteria dan Prosedur Pengangkatan, Criteria and Procedure for Appointment
Serta Pemberhentian Dewan Komisaris and Dismissal of the Board of
Commissioners
Anggota Dewan Komisaris wajib memenuhi kriteria dan Members of the Board of Commissioners must meet the
kualifikasi sebagaimana tertuang dalam Anggaran Dasar criteria and qualifications as stated in the Company’s
Perseroan sebagai berikut: Articles of Association as follows:
1. Mempunyai akhlak, moral, dan integritas yang baik; 1. Have good morals, ethics, and integrity;
2. Cakap melakukan perbuatan hukum; 2. Be capable of carrying out legal actions;
3. Dalam 5 (lima) tahun sebelum pengangkatan 3. Within 5 (five) years before appointment and during
dan selama menjabat tidak pernah dinyatakan office, must have never been declared bankrupt,
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PT Garuda Maintenance Facility Aero Asia Tbk
pailit, tidak pernah menjadi anggota Direksi atau never been a member of the Board of Directors
Dewan Komisaris yang dinyatakan bersalah dan or Board of Commissioners who was found guilty
menyebabkan suatu Perseroan pailit atau pernah and caused a company to go bankrupt, never been
dihukum karena melakukan tindak pidana yang punished for committing a criminal act that caused
merugikan keuangan, tidak pernah menjadi anggota financial losses, never been a member of the Board
Direksi dan/atau anggota Dewan Komisaris yang of Directors and/or the Board of Commissioners who,
selama menjabat pernah tidak menyelenggarakan during their tenure, failed to hold an Annual GMS,
RUPS Tahunan, Pertanggungjawabannya sebagai had their accountability as a member of the Board
anggota Direksi dan/atau anggota Dewan Komisaris of Directors and/or Board of Commissioners rejected
pernah tidak diterima oleh RUPS atau pernah tidak by the GMS, or failed to provide their accountability
memberikan pertanggungjawaban sebagai anggota to the GMS, causing companies with OJK approval
Direksi dan/atau anggota Dewan Komisaris kepada or registration permits to not fulfill their obligations
RUPS, dan pernah menyebabkan perusahaan yang to submit annual reports and/or financial reports to
memperoleh izin persetujuan atau pendaftaran dari OJK;
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
OJK tidak memenuhi kewajiban menyampaikan laporan
tahunan dan/atau laporan keuangan kepada OJK;
4. Memiliki komitmen untuk mematuhi peraturan 4. Have a commitment to comply with statutory
perundang-undangan; regulations;
5. Memiliki pengetahuan dan/atau keahlian di bidang 5. Have knowledge and/or expertise in the field
yang dibutuhkan perseroan. required by the company.
Proses seleksi calon anggota Dewan Komisaris The selection process for candidates for the Board of
dilaksanakan oleh Komite Nominasi dan Remunerasi Commissioners is carried out by the Nomination and
dengan mekanisme sebagai berikut: Remuneration Committee with the following mechanism.
1. Pembentukan Tim Evaluasi 1. Establishment of Evaluation Team
Perseroan membentuk Tim Evaluasi dengan The Company forms an Evaluation Team by
menunjuk tenaga ahli atau Lembaga Profesional appointing experts or professional institutions to
untuk melakukan penilaian, jika diperlukan; conduct the assessment, if necessary;
a. Tim Evaluasi melakukan penjaringan dan penilaian a. The Evaluation Team reviews and evaluates the
terhadap Calon Direksi dan Calon Komisaris; Candidates for the Directors and Commissioners;
b. Tim Evaluasi menetapkan hasil evaluasi akhir b. The Evaluation Team determines the final
penilaian untuk disampaikan kepada Direksi evaluation results to be submitted to the
PT Garuda Indonesia (Persero) Tbk guna Directors of PT Garuda Indonesia (Persero) Tbk
menetapkan penetapan; in order to determine the determination;
c. Tim Evaluasi menetapkan hasil evaluasi akhir c. The Evaluation Team determines the final
penilaian untuk disampaikan kepada Direksi evaluation results to be submitted to the
PT Garuda Indonesia (Persero) Tbk guna Directors of PT Garuda Indonesia (Persero) Tbk
menetapkan penetapan. in order to determine the determination.
2. Proses Penjaringan 2. Selection Process
a. Tim Evaluasi menerima usulan dan mencari a. The Evaluation Team accepts proposals and
informasi bakal calon Direksi dan bakal Calon seeks information on prospective Directors and
Komisaris dari berbagai sumber; prospective Commissioners from various sources;
b. Tim Evaluasi melakukan seleksi berdasarkan b. The Evaluation Team selects based on established
kriteria dan persyaratan administrasi yang criteria and administrative requirements (CV,
ditetapkan (CV, dokumen lain, dan informasi yang other documents, and information received) to
diterima) untuk menyusun Daftar Bakal Calon compile a Candidate Candidate List (long list)
(long list) sebanyak minimal 5 (lima) orang calon of at least 5 (five) candidates for each of the
untuk masing-masing jabatan anggota Direksi directors’ positions and for positions Board of
dan untuk jabatan Dewan Komisaris, minimal 3 Commissioners, a minimum of 3 (three) times
(tiga) kali lipat jumlah jabatan Dewan Komisaris the number of vacant Board of Commissioners
yang kosong; positions;
c. Tim Evaluasi menyerahkan Daftar Bakal Calon c. The Evaluation Team submits a Candidate List
(long list) kepada Direksi PT Garuda Indonesia (long list) to the Directors of PT Garuda Indonesia
(Persero) Tbk untuk memperoleh persetujuan. (Persero) Tbk for approval.
3. Proses Penilaian 3. Assessment Process
a. Tim Evaluasi melakukan penilaian terhadap CV a. The Evaluation Team conducts an assessment
dan wawancara bakal Calon Komisaris yang of CVs and interviews of the Candidates for
namanya tercantum dalam Daftar Bakal Calon Candidates whose names are listed in the long
(long list) yang telah disetujui oleh Direksi list of candidates who have been approved by the
PT Garuda Indonesia (Persero) Tbk untuk Directors of PT Garuda Indonesia (Persero) Tbk
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01
memperoleh calon-calon terbaik yang akan to obtain the best candidates to be proposed to
02 diusulkan kepada Direksi PT Garuda Indonesia the Directors of PT Garuda Indonesia (Persero)
(Persero) Tbk sebagai Calon Komisaris; Tbk as Commissioner Candidate;
b. Tim Evaluasi menyampaikan Daftar Calon b. The Evaluation Team submits a Candidate
03 (short list) kepada Direksi PT Garuda Indonesia List (short list) to the Directors of PT Garuda
(Persero) Tbk untuk menetapkan Calon Komisaris Indonesia (Persero) Tbk to determine the elected
terpilih. Candidates for Commissioners.
4. Proses Penetapan 4. Determination Process
04
a. Direksi PT Garuda Indonesia (Persero) Tbk a. The Board of Directors of PT Garuda Indonesia
melakukan evaluasi akhir atas hasil Penilaian (Persero) Tbk conducted a final evaluation of the
untuk menetapkan 1 (satu) calon Komisaris results of the Assessment to establish 1 (one)
05 terpilih untuk jabatan Dewan Komisaris; candidate for Commissioners elected to the
Board of Commissioners position;
b. Direksi PT Garuda Indonesia (Persero) Tbk b. The Directors of PT Garuda Indonesia (Persero)
06 mengajukan Calon Komisaris untuk ditetapkan Tbk proposed the Candidates for Commissioners
dalam RUPS Anak Perusahaan menjadi anggota to be determined at the GMS of Subsidiaries
Dewan Komisaris GMF. to become members of the GMF Board of
Commissioners.
Mekanisme pemberhentian Dewan Komisaris dapat The mechanism for dismissing the Board of
dilakukan sewaktu-waktu dengan persetujuan pemegang Commissioners can be done at any time with the
saham setelah terbukti melakukan beberapa hal sebagai approval of the shareholders after it is proven that they
berikut: have done the following:
1. Terbukti lalai dan tidak melaksanakan tugas dengan 1. Proved to be negligent and do not carry out their
baik; duties properly;
Tata Kelola Perusahaan - Corporate Governance
2. Terbukti melakukan dan melanggar ketentuan 2. Proven to have committed and violated the provisions
peraturan perundang-undangan yang berlaku dan/ of the prevailing laws and regulations and/or Articles
atau Anggaran Dasar; of Association;
3. Terbukti terlibat dalam tindakan yang merugikan 3. Proven to have been involved in an act that was
Perusahaan dan/atau negara; detrimental to the Company and/or the state;
4. Terbukti bersalah sebagaimana dinyatakan dalam 4. Be proven guilty as stated in a court that has
pengadilan yang memiliki kekuatan hukum yang tetap; permanent legal force;
5. Terbukti melakukan tindakan yang melanggar 5. Is proven to have committed an act that violates
etika dan/atau kepatutan sebagai anggota Dewan ethics and/or appropriateness as a member of the
Komisaris; dan Board of Commissioners; and
6. Mengundurkan diri. 6. Resign.
Kebijakan Suksesi Direksi Succession Policy of the Board of
Directors
Perseroan memiliki kriteria persyaratan calon anggota The Company has criteria for candidates of the Board
Direksi yang terdapat dalam Board Manual. Kriteria of Directors contained in the Board Manual. Criteria and
dan persyaratan calon Anggota Direksi Perseroan requirements for prospective Members of the Company’s
sebagaimana yang tercantum di bawah ini: Board of Directors, as listed below:
1. Mempunyai akhlak, moral, dan integritas yang baik; 1. Having good character, morals and integrity;
2. Cakap melakukan perbuatan hukum; 2. Capable of performing legal actions;
3. Dalam 5 (lima) tahun sebelum pengangkatan dan 3. Within 5 (five) years before his appointment and
selama menjabat: during his tenure:
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
anggota Dewan Komisaris yang dinyatakan and/or member of the Board of Commissioners
bersalah menyebabkan suatu perusahaan who was found guilty of causing a company to
dinyatakan pailit; be declared bankrupt;
c. tidak pernah dihukum karena melakukan tindak c. never been punished for committing a crime that
pidana yang merugikan keuangan negara dan/ is crucial to state finances and/or related to the
atau yang berkaitan dengan sektor keuangan; dan financial sector; and
d. tidak pernah menjadi anggota Direksi dan/atau d. has never been a member of the Board of
anggota Dewan Komisaris yang selama menjabat: Directors and/or a member of the Board of
Commissioners who’s during his tenure:
• pernah tidak menyelenggarakan RUPS • never held an Annual GMS;
Tahunan;
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PT Garuda Maintenance Facility Aero Asia Tbk
• pertanggungjawabannya sebagai anggota • his responsibilities as members of the Board
Direksi dan/atau anggota Dewan Komisaris of Directors and/or members of the Board of
pernah tidak diterima oleh RUPS atau pernah Commissioners has never been accepted by
tidak memberikan pertanggungjawaban the GMS or failed to provide accountability
sebagai anggota Direksi dan/atau anggota as members of the Board of Directors and/
Dewan Komisaris kepada RUPS; or members of the Board of Commissioners
to the GMS;
•
pernah menyebabkan perusahaan yang • has caused a company that has obtained a
memperoleh izin, persetujuan, atau license, approval or registration from the OJK
pendaftaran dari OJK tidak memenuhi not fulfilled its obligation to submit annual
kewajiban menyampaikan laporan tahunan reports and/or financial reports to OJK;
dan/atau laporan keuangan kepada OJK;
4. Memiliki komitmen untuk mematuhi peraturan 4. Have a commitment to comply with laws and
perundang-undangan; dan regulations; And
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
5. Memiliki pengetahuan dan/atau keahlian di bidang 5. Have knowledge and/or expertise in the fields
yang dibutuhkan Perseroan. required by the Company.
Perseroan memiliki kebijakan suksesi Direksi untuk The Company has a succession policy for the Board of
memastikan adanya kaderisasi kepemimpinan yang Directors to have a performance-oriented cadre with
berorientasi pada kinerja untuk mengembangkan leadership quality to grow the business. The appointed
usaha GMF. Direksi yang ditunjuk harus lulus Penilaian Board of Directors must pass the Fit & Proper Test as
Kelayakan dan Kepatutan (Fit & Proper Test) sesuai stipulated in the prevailing laws and regulations. The
dengan peraturan perundang-undangan yang berlaku. appointment of candidates of the Company’s Board
Pengangkatan calon Direksi Perseroan berpegangan of Directors refers to the Regulation of the Minister
kepada Peraturan Menteri Negara Badan Usaha Milik of State-Owned Enterprises No. PER-3/MBU/03/2013
Negara No. PER-3/MBU/03/2013 tentang Organ dan concerning the Organization and Human Resources of
Sumber Daya Manusia Badan Usaha Milik Negara dan State-Owned Enterprises, as well as the Company’s
Anggaran Dasar Perseroan. Articles of Association.
Pembentukan Tim Evaluasi Proses Penjaringan
Evaluation Team Formation Searching Process Proses penilaian Proses penetapan
Assessment process Determination process
• Tim evaluasi menunjuk tenaga ahli atau • Tim evaluasi menerima usulan dan mencari
lembaga professional untuk melakukan informasi bakal calon direksi dari berbagai • Direksi PT Garuda Indonesia Tbk,
• Tim evaluasi melakukan penilaian
penilaian, jika diperlukan sumber melakukan evaluasi akhir atas hasil
terhadap CV dan wawancara bakal calon
• Tim evaluasi melakukan penjaringan dan • Tim evaluasi melakukan seleksi berdasarkan penilaian untuk menetapkan 1 (satu)
Direksi yang namanya tercantum dalam
penilaian terhadap calon direksi kriteria dan persyaratan administrasi yang calon Direksi terpilih untuk jabatan
daftar bakal calon (long list) yang telah
• Tim evaluasi menyiapkan hasil evaluasi ditetapkan (CV, Dokumen lain dan informasi anggota Direksi
disetujui oleh Direksi PT Garuda Indonesia
akhir yang telah ditetapkan oleh Direksi PT yang diterima) untuk menyusun daftar bakal • Direksi PT Garuda Indonesia Tbk,
Tbk, sebagai calon direksi
Garuda Indonesia Tbk, guna disampaikan calon (long list) sebanyak minimal 5 (lima) mengajukan calon direksi untuk
• Tim evaluasi menyampaikan daftar calon
oleh Direksi PT Garuda Indonesia Tbk, orang calon untuk masingmasing jabatan ditetapkan dalam RUPS anak perusahaan
(short list) yang terdiri dari 3 (tiga) orang
Kepada Dewan Komisaris dan atau Menteri anggota Direksi menjadi anggota direksi GMF
untuk masing-masing jabatan anggota
Negara BUMN, Jika diperlukan • Tim Evaluasi menyerahkan daftar bakal calon • Keputusan pemegang saham baik
direksi dengan ranking nilai terbaik
• Evaluation team designates experts or (long list) kepada Direksi PT Garuda Indonesia di dalam RUPS maupun di luar RUPS
Tbk. untuk memperoleh persetujuan kepada direksi PT Garuda Indonesia Tbk,
professional institution for assessment, if untuk menetapkan calon menetapkan calon Direksi terpilih sebagai
necessary. • Evaluation team accepts the proposal and
• The evaluation team reviews the CV and anggota direksi GMF
• Evaluation team performs assessment and seeks the information on candidates various
conduct interview on candidates under • The board of directors of PT Garuda
evaluation to candidate of directors sources
the Long List of the Board of Directors Indonesia Tbk, shall conduct a final
• Evaluation team prepares the final evaluation • Evaluation team selects based on established
which has been approved by the Board evaluation of the assessment result to
result set forth by the Board of directors of PT criteria and administrative requirements (CV,
of Directors of PT Garuda Indonesia Tbk determine 1 (one) selected prospective
Garuda Indonesia (Persero) Tbk to the board other documents, and information received)
• The Evaluation Team submits a short for the position of the board of directors
to prepare a minimum of 5 (five) candidates
of Commissioners and the state minister of list consisting 3 (three) person for each • The board of directors of PT Garuda
(list/long list) for each member of the board
Does, if necessary member position of the Board Directors Indonesia Tbk, shall propose the
of directors
of Garuda Indonesia Tbk, to establish the prospective directors to be stipulated in the
• The evaluation team submits a candidate
elected Candidates of the Board Directors GMS of subsidiary to become the member
list (long list ) to the board of directors of
of GMF’s board of directors
PT Garuda Indonesia (Persero) Tbk for
Approval • The decision of the shareholders either on
the GMS or outside the elected directors
as member of the GMF’s board of directors
Suksesi Direksi juga tidak terlepas dari adanya anggota The succession is also applicable if a Director was
Direksi yang diberhentikan ataupun mengundurkan diri dismissed or resigned due to various reasons. However,
karena berbagai alasan. Akan tetapi, Perseroan sendiri the Company owns a mechanism to dismiss the Directors
telah memiliki mekanisme pemberhentian Direksi apabila if the person in question proves the following:
yang bersangkutan terbukti:
1. Terbukti tidak dapat memenuhi kewajibannya yang 1. Proven unable to fulfill obligations as agreed upon
telah disepakati dalam Kontrak Manajemen; in the Management Contract;
2. Adanya perubahan strategi bisnis pada BUMN; 2. Changes in the business strategy of the SOE;
3. Terbukti tidak dapat menjalankan tugasnya dengan 3. Proven unable to carry out duties properly;
baik;
4. Terbukti terlibat dalam tindakan yang merugikan 4. Proven to be involved in actions that cause losses
Perseroan dan/atau keuangan Negara; to the Company and/or the State’s finances;
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01
5. Terbukti melanggar ketentuan peraturan perundang- 5. Proven to have violated the provisions of laws and
02 undangan dan/atau ketentuan yang dimuat dalam regulations and/or the provisions contained in the
Anggaran Dasar Perusahaan; Company’s Articles of Association;
6. Telah ditetapkan sebagai tersangka atau terdakwa 6. Officially named as a suspect or defendant by the
03 oleh pihak yang berwenang dalam tindakan yang competent authority in actions that cause losses to
merugikan Perseroan dan/atau keuangan Negara; the Company and/or the State’s finances;
7. Terbukti melakukan tindakan yang melanggar etika 7. Proven to have committed unethical and/or improper
dan/atau kepatutan; actions;
04
8. Terbukti melakukan tindakan yang melanggar kode 8. Proven to have violated the Company’s code of
etik Perseroan; conduct;
9. Terbukti bersalah dengan keputusan pengadilan 9. Found guilty by a court decision with permanent
05 yang mempunyai kekuatan hukum yang tetap; atau legal force; or
10. Berhalangan tetap, termasuk sakit keras/sakit 10. Permanently incapacitated, including severe or
berkepanjangan. prolonged illness.
06
Mekanisme pengangkatan calon Direksi ataupun The appointment of a candidate or dismissal of a
pemberhentian Direksi dilakukan melalui RUPS dengan Director is made through the GMS with the approval
persetujuan pemegang saham. from the shareholders.
PENILAIAN KINERJA DEWAN ASSESSMENT ON THE BOARD OF
KOMISARIS DAN DIREKSI [GRI 2-18] COMMISSIONERS AND DIRECTORS
PERFORMANCE [GRI 2-18]
Perseroan memiliki mekanisme untuk menilai Dewan The Company has a mechanism to periodically assess
Komisaris dan Direksi secara berkala terkait kinerja the Board of Commissioners and Board of Directors with
Tata Kelola Perusahaan - Corporate Governance
kolektif dan individual setiap anggota dalam menjalankan respect to the collective and individual performance
tugas dan tanggung jawab mereka. Penilaian dilakukan of each member in carrying out their duties and
menggunakan kriteria KPI yang tercantum dalam responsibilities. The assessment is conducted using KPI
Rencana Kerja Dewan Komisaris dan Kontrak Manajemen criteria as stipulated in the Board of Commissioners’
Direksi. Pemegang Saham mengetahui dan turut menilai Work Plan and the Management Contract of the
kinerja pengawasan dan pengelolaan Perseroan dengan Board of Directors. Shareholders are informed of and
menelaah Laporan Tahunan, Laporan Pengawasan, participate in evaluating the Company’s supervisory
dan Laporan Keuangan yang dipublikasikan dan and management performance by reviewing the Annual
dipertanggungjawabkan saat pelaksanaan RUPS. Report, Supervisory Report, and Financial Statements
Hasil evaluasi kinerja masing-masing anggota Dewan that are published and accounted for at the GMS. The
Komisaris dan Direksi menjadi salah satu dasar results of the performance evaluation of each member
pertimbangan bagi pemegang saham untuk melakukan of the Board of Commissioners and Board of Directors
penunjukan kembali. Hasil evaluasi ini menjadi bagian serve as one of the considerations for shareholders in
yang tidak terpisahkan dalam skema remunerasi untuk making reappointment decisions. These results also
Dewan Komisaris dan Direksi. [ESG G-04] form an integral part of the remuneration scheme for
the Board of Commissioners and Board of Directors.
[ESG G-04]
Penilaian Kinerja Dewan Komisaris Assessment on the Board of
Commissioners
Kinerja Dewan Komisaris dinilai secara kolegial setiap The annual assessment on the Board of Commissioners
tahunnya dengan mengacu pada ketetapan yang refers to the current year’s provisions to be submitted
telah ditentukan di tahun berjalan untuk selanjutnya and evaluated at the GMS.
dipertanggungjawabkan dan dievaluasi oleh RUPS.
Dewan Komisaris memiliki kriteria KPI sebagai dasar The Board of Commissioners has KPI criteria as the
dalam melakukan penilaian kinerja. Penyusunan basis for performance assessment. The KPIs are
KPI ditentukan dan disepakati bersama Pemegang determined and agreed upon by the Shareholders,
Saham, Dewan Komisaris, dan Direksi dalam RUPS. Board of Commissioners and Board of Directors in the
Penilaian terhadap kinerja Dewan Komisaris dilihat GMS. Assessment of the performance of the Board of
dari pelaksanaan tugas dan tanggung jawab masing- Commissioners is seen from the implementation of their
masing sebagaimana ditetapkan dalam Rencana Kerja respective duties and responsibilities as stipulated in the
Dewan Komisaris dalam Keputusan Dewan Komisaris Board of Commissioners Work Plan in the Decree of the
tanggal 14 Januari 2025. Sepanjang tahun 2025, Dewan Board of Commissioners January 14,2025. Throughout
Komisaris telah melaksanakan fungsi serta tugas dan 2025, the Board of Commissioners has carried out its
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tanggung jawab masing-masing dengan mengacu functions and duties and responsibilities with reference
kepada rencana kerja yang telah disusun. to the work plan that has been prepared.
Penilaian Kinerja Direksi Assessment on the Board of Directors
Direksi berkewajiban untuk menyampaikan laporan The Board of Directors is obligated to submit its
kinerja dan pencapaian Perseroan kepada pemegang report concerning the Company’s performance and
saham dalam RUPS. Mekanisme penilaian kinerja Direksi achievements to shareholders at the GMS. The
menjadi tanggung jawab Dewan Komisaris dengan assessment on the Board of Directors becomes the
mengacu kepada kriteria, target, dan indikator kinerja responsibility of the Board of Commissioners using
(Key Performance Indicator) yang tertuang dalam the criteria, targets, and performance indicators (Key
Kontrak Manajemen Direksi terkait kriteria penilaian Performance Indicators) in the Management Contract
individual maupun kolegial. of the Board of Directors as a reference to assess the
individual and collegial parameters.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Dewan Komisaris menyampaikan hasil penilaian terhadap The Board of Commissioners submits the assessment
kinerja Direksi kepada RUPS sebagai bagian dari laporan to the GMS as part of the supervisory report. The GMS
tugas pengawasan Dewan Komisaris. RUPS memiliki has the authority to approve the Board of Directors'
wewenang untuk menyetuji hasil penilaian kinerja Direksi performance appraisal results by taking into account
dengan mempertimbangkan tanggapan Dewan Komisaris. the Board of Commissioners' responses.
Secara umum, prosedur penilaian kinerja Direksi adalah In general, the procedures for evaluating the
sebagai berikut: performance of the Board of Directors are as follows:
1. Kontrak Manajemen Direksi yang memuat kriteria 1. Directors’ Management Contracts that contain
penilaian kinerja Direksi baik individu dan kolegial criteria for evaluating the performance of Directors
ditandatangani setahun sekali bersamaan dengan both individually and collegially are signed once a
penyusunan dan pengesahan RKAP oleh Pemegang year together with the preparation and approval of
Saham; the RKAP by the Shareholders;
2. Direksi menyampaikan laporan kinerja kepada 2. The Board of Directors submits a performance report
Dewan Komisaris dengan mengacu kepada Indikator to the Board of Commissioners by referring to the
Penilaian Kinerja (Key Performance Indicator) yang Performance Indicators (Key Performance Indicators)
telah ditetapkan dalam Kontrak Manajemen Direksi; specified in the Directors’ Management Contract;
3. Laporan pencapaian kinerja disampaikan bersamaan 3. Performance reports are submitted together with the
dengan Laporan Manajemen Triwulanan dan Tahunan Quarterly and Annual Management Reports to the
kepada Dewan Komisaris dan Pemegang Saham; Board of Commissioners and Shareholders;
4. Dewan Komisaris memberikan evaluasi terhadap 4. The Board of Commissioners provides an evaluation
laporan pencapaian target dari masing-masing KPI of the report on the achievement of targets of each
yang diterima Direksi setiap Triwulanan dan Tahunan; KPI received by the Board of Directors on a quarterly
and annual basis;
5. Dewan Komisaris dan Pemegang Saham selanjutnya 5. The Board of Commissioners and Shareholders then
perhitungan tingkat pencapaian berdasarkan Laporan calculate the level of achievement based on the
Triwulanan dan Tahunan dengan mempertimbangkan Quarterly and Annual Reports taking into account
pencapaian target individual dan kolegial. the achievement of individual and collegial targets.
Pencapaian KPI Direksi Tahun 2025
KPI Achievement of the Board of Directors in 2025
KPI Freq Actual Target Ach (%) Weight Score
Nilai Ekonomi dan Sosial untuk Indonesia
62,50%
Economic and Social Values for Indonesia
Revenue* M 491.88 MUSD 452.69 MUSD 108.65% 15.00% 16.30%
EBITDA* M 79.90 MUSD 70.91 MUSD 112.69% 15.00% 16.50%
Cash Balance* M 40.96 MUSD 12.92 MUSD 317.52% 12.50% 13.75%
Customer SLA Fulfillment M 100.12% 100% 100.12% 7.50% 7.51%
Customer Satisfaction Index S 4 4 100.00% 5.00% 5.00%
Compliance Index Q 104.89% 100.00% 104.89% 7.50% 7.50%
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01
Pencapaian KPI Direksi Tahun 2025
02 KPI Achievement of the Board of Directors in 2025
KPI Freq Actual Target Ach (%) Weight Score
Inovasi Model Bisnis
03 Business Model Innovation
15.00%
Continuous Improvement M 106 63 100.00% 5.00% 5.00%
04 Risk Maturity Index A 2.92 2.60 100.00% 5.00% 5.00%
Excess Inventory M 1.98% 5.00% 100.00% 5.00% 5.00%
Kepemimpinan Teknologi
05 Technology Leadership
5,00%
Information Capital Readiness (ICR) M 98.31% 95.00% 103.49% 5.00% 5.00%
06 Peningkatan Investasi
5,00%
Increased Investment
Equity Improvement Implementation A 1 1 100.00% 5.00% 5.00%
Pengembangan Talenta
12,50%
Talent Development
Human Capital Readiness (HCR) M 96.99% 95.00% 102.09% 7.50% 7.50%
Organization Capital Readiness (OCR) M 95.09% 95.00% 100.10% 5.00% 5.00%
Jumlah Skor
104,06%
Total Score
Tata Kelola Perusahaan - Corporate Governance
REMUNERASI DEWAN KOMISARIS DAN REMUNERATION FOR THE BOARD OF
DIREKSI [GRI 2-19, 2-20] COMMISSIONERS AND DIRECTORS
[GRI 2-19, 2-20]
Dasar Hukum Penetapan Remunerasi Legal Basis for Remuneration of the
Dewan Komisaris dan Direksi Board of Commissioners and Directors
Penetapan remunerasi Dewan Komisaris dan Direksi The remuneration for the Board of Commissioners and
dilakukan dengan berlandaskan pada peraturan Board of Directors is set according to the applicable
perundang-undangan yang berlaku: laws and regulations:
1. Undang-Undang Republik Indonesia No. 40 Tahun 1. Law of the Republic of Indonesia No. 40 of 2007
2007 Pasal 113 tentang Perseroan Terbatas. Article 113 concerning Limited Liability Companies.
2. Peraturan Menteri BUMN Nomor PER-3/ 2. SOE Minister Regulation Number PER-3/
MBU/03/2023 tentang Organ dan Sumber Daya MBU/03/2023 concerning Organs and Human
Manusia Badan Usaha Milik Negara. Resources of State-Owned Enterprises.
3. Anggaran Dasar Perseroan. 3. Company’s Articles of Association.
Prosedur Penetapan Remunerasi Dewan Procedure to Determine the Remuneration
Komisaris dan Direksi for the Board of Commissioners and
Directors
Penyusunan kebijakan penetapan remunerasi The remuneration for the Board of Commissioners and
Dewan Komisaris dan Direksi dilakukan berdasarkan Board of Directors is based on the Nomination and
rekomendasi oleh Komite Nominasi dan Remunerasi Remuneration Committee’s remuneration at the Board
untuk dibahas dalam Rapat Dewan Komisaris. Hasil of Commissioners Meeting. The result of the discussion
pembahasan dan penetapan remunerasi Dewan is submitted by the Nomination and Remuneration
Komisaris dan Direksi selanjutnya disampaikan oleh Committee to the GMS to receive approval from the
Komite Nominasi dan Remunerasi kepada RUPS untuk Shareholders.
disetujui dan ditetapkan oleh Pemegang Saham.
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Rapat Umum Pemegang Saham
General Meeting of Shareholders
Pemberian persetujuan oleh Pemegang Saham dan penetapan
remunerasi untuk Dewan Komisaris dan Direksi.
GMF provides the information that is relevant, accurate, and punctual
to shareholders and all stakeholders
Dewan Komisaris
Board of Commissioners
• Dewan Komisaris mempelajari rekomendasi jumlah remunerasi yang diberikan
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
oleh Komite Nominasi dan Remunerasi;
• Pemberian usulan kepada RUPS terkait remunerasi Dewan Komisaris dan
Direksi.
• The Board of Commissioners studies the recommended amount of remuneration
given by the Nomination and
• Remuneration Committee;
• Giving Proposals to the GMS related to the remuneration of the Board of
Commissioners and Directors.
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee
• Pengkajian dengan mempertimbangkan pencapaian kinerja dan kontribusi;
Dewan Komisaris dan Direksi serta pengajian jumlah remunerasi di industri
lain yang sejenis;
• Pemberian rekomendasi kepada Dewan Komisaris.
• Assessment by considering the performance achievements and contributions
of the Board of Commissioners and Directors as well as an assessment of the
amount of remuneration in other similar industries;
• Providing recommendations to the Board of Commissioners.
Indikator Penetapan Remunerasi Dewan Indicator to Determine the Remuneration
Komisaris dan Direksi of the Board of Commissioners and
Directors
Komite Nominasi dan Remunerasi menetapkan The Nomination and Remuneration Committee
remunerasi Dewan Komisaris dan Direksi. Penyusunan determines the remuneration for the Board of
struktur, kebijakan, dan besaran remunerasi Dewan Commissioners and Board of Directors. The composition,
Komisaris dan Direksi harus memperhatikan hal-hal policies, and amount of remuneration for the Board
sebagai berikut: of Commissioners and Board of Directors must pay
attention to the following matters:
• Remunerasi yang berlaku pada industri sesuai • Remuneration applicable to the industry in
dengan kegiatan usaha dan skala usaha dari emiten accordance with the business activities and business
atau perusahaan publik sejenis. scale of the issuer or similar public company.
• Tugas, tanggung jawab, dan wewenang anggota • The duties, responsibilities and authority of members
Direksi dan/atau anggota Dewan Komisaris dikaitkan of the Board of Directors and/or members of the Board
dengan pencapaian tujuan dan kinerja Perseroan. of Commissioners are related to the achievement of
the goals and performance of the Company.
• Target kinerja atau kinerja masing-masing anggota • Performance targets or the performance of each
Direksi dan/atau anggota Dewan Komisaris. member of the Board of Directors and/or members
of the Board of Commissioners.
• Keseimbangan tunjangan antara yang bersifat tetap • Balance between fixed and variable benefits.
dan bersifat variabel.
• Kesesuaian peraturan dan perundang-undangan di • Compliance with laws and regulations in the field of
bidang perpajakan dan ketenagakerjaan. taxation and employment.
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• Asas keterbukaan, keseimbangan internal serta • The principle of openness, internal balance and
02 kompetitif dengan perusahaan lain selain Perseroan. competitive with other companies outside the
Company.
03 Penetapan remunerasi Dewan Komisaris dan Direksi Determination of the remuneration of the Board of
berdasarkan pada pencapaian kinerja Perseroan untuk Commissioners and Directors based on the achievement
tahun buku sebelumnya sebagaimana tertuang dalam of the Company’s performance for the previous financial
Laporan Keuangan, serta penilaian KPI tahun buku year as stipulated in the Audit Financial Report, as well
04
sebelumnya yang merupakan bahan pertimbangan as the KPI assessment of the previous book year which
dalam menetapkan tantiem tahun buku sebelumnya dan is a material consideration in determining the tantiem
remunerasi untuk Direksi dan Dewan Komisaris. of the previous financial year and remuneration for the
05 Directors and the Board of Commissioners.
Struktur Remunerasi Dewan Komisaris Remuneration Structure of the Board of
06 dan Direksi Commissioners and Directors
Struktur remunerasi Dewan Komisaris dan Direksi The remuneration structure of the Board of
mengacu kepada Peraturan Menteri BUMN Nomor Commissioners and Board of Directors refers to the
PER-3/MBU/03/2023 tentang Organ dan Sumber Regulation of the Minister of SOEs Number PER-3/
Daya Manusia Badan Usaha Milik Negara. Berdasarkan MBU/03/2023 on Organs and Human Resources of
peraturan tersebut, komponen penghasilan Dewan State-Owned Enterprises. Based on the regulation,
Komisaris terdiri dari: the income components of the Board of Commissioners
consist of::
Remunerasi Dewan Komisaris
Board of Commissioners’ Remuneration Structure
Tata Kelola Perusahaan - Corporate Governance
Honorarium Dewan Komisaris Board of Commissioners Salary
Penghasilan tetap berupa uang yang diterima setiap bulan karena It is a fixed income in the form of money received every month
kedudukannya sebagai anggota Dewan Komisaris, dengan ketentuan because of his position as a member of the Board of Commissioners,
sebagai berikut: with the following conditions:
• Perhitungan gaji Komisaris Utama sebesar 45% dari gaji Direktur • The calculation of the salary of the President Commissioner is
Utama. 45% of the salary of the President Director.
• Perhitungan gaji Komisaris sebesar 90% dari gaji Komisaris • Calculation of Commissioner’s salary of 90% of the salary of
Utama. the President Commissioner.
Tunjangan Dewan Komisaris Board of Commissioners Allowances
Penghasilan berupa uang atau yang dapat dinilai dengan uang yang It’s an income in the form of money or which can be valued with
diterima pada waktu tertentu oleh anggota Dewan Komisaris selain money received at a certain time by members of the Board of
Honorarium, yang dapat berupa: Commissioners in addition to the Honorarium, which can be in
the form of:
• Tunjangan Hari Raya, diberikan paling banyak 1 (satu) kali • Holiday allowance, is given at most 1 (one) fixed income per
penghasilan tetap per bulan di setiap tahunnya month in each year.
• Tunjangan Transportasi, diberikan sebesar 20% (dua puluh • Transportation allowance, given in the amount of 20% (twenty
persen) dari Honorarium masing-masing anggota Dewan percent) of the Honorarium of each member of the Board of
Komisaris. Commissioners.
• Asuransi Purna Jabatan, diberikan dengan ketentuan premi yang • Full-Term Insurance, provided with the premium provisions that
ditanggung Perusahaan paling banyak 25% dari honorarium the Company bears at most 25% of the annual honorarium.
per tahun.
Fasilitas Dewan Komisaris Facilities for the Board of Commissioners
Penghasilan berupa sarana dan/atau kemanfaatan dan/atau It’s an income in the form of facilities and/or benefits and/or
penjaminan yang digunakan/dimanfaatkan oleh anggota Dewan guarantees used/utilized by members of the Board of Commissioners
Komisaris dalam rangka pelaksanaan tugas, wewenang, kewajiban in the context of carrying out duties, authorities, obligations and
dan tanggung jawab berdasarkan peraturan perundang- undangan, responsibilities based on laws and regulations, which can be in
yang dapat berupa: the form of:
• Fasilitas Kesehatan, diberikan dalam bentuk asuransi kesehatan • Health facilities, provided in the form of health insurance or
atau penggantian biaya pengobatan. reimbursement of medical expenses.
• Fasilitas Bantuan Hukum, diberikan jika diperlukan, dalam hal • Legal Assistance Facilities, provided if necessary, in the event
terjadi tindakan/perbuatan untuk dan atas nama jabatannya of actions/actions occurring for and on behalf of his position
yang berkaitan dengan Perseroan. relating to the Company.
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Remunerasi Dewan Komisaris
Board of Commissioners’ Remuneration Structure
Tantiem Dewan Komisaris dan Direksi Tantiem for the Board of Commissioners and Directors
Tantiem adalah penghasilan yang merupakan penghargaan yang Tantiem is an income given to members of the Board of
diberikan kepada anggota Dewan Komisaris apabila memperoleh Commissioners if they receive profits and do not experience
laba dan tidak mengalami akumulasi kerugian. Perseroan dapat accumulated losses. Companies can provide bonuses to members
memberikan tantiem kepada anggota Dewan Komisaris berdasarkan of the Board of Commissioners based on the determination of the
penetapan RUPS dalam pengesahan Laporan Tahunan apabila opini GMS in ratification of the Annual Report if the opinion issued by the
yang diterbitkan oleh auditor adalah paling sedikit Wajar Dengan auditor is at least Reasonable with Exceptions, realization of the
Pengecualian, realisasi tingkat kesehatan paling rendah dengan nilai lowest level of health with a value of 70 (seventy) by not calculating
70 (tujuh puluh) dengan tidak memperhitungkan beban/keuntungan the burden/profit due to the actions of the Board of Directors before,
akibat tindakan Direksi sebelumnya, capaian Key Performance the achievement of Key Performance Indicators (KPI) of at least
Indicator (KPI) paling rendah sebesar 80% (delapan puluh persen) 80% (eighty) percent) by not calculating factors outside the Board
dengan tidak memperhitungkan faktor di luar pengendalian Direksi, of Directors ‘control, and the condition of the Company not getting
dan kondisi Perseroan tidak semakin merugi dari tahun sebelumnya worse than the previous year or the Company not being a loss, by
atau Perseroan tidak menjadi rugi, dengan tidak memperhitungan not counting factors outside the Directors’ control.
faktor di luar pengendalian Direksi.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Tantiem Dewan Komisaris Tantiem for the Board of Commissioners
• Insentif kinerja adalah penghasilan yang merupakan penghargaan • Performance incentives are income awards given to members
yang diberikan kepada anggota Dewan Komisaris. of the Board of Commissioners.
• Perhitungan tantiem/insentif Kinerja bagi Dewan Komisaris • Calculation of bonus/performance incentives for the Board of
adalah sebagai berikut: Commissioners is as follows:
a. Perhitungan tantiem/insentif Kinerja Komisaris Utama a. Performance bonus/incentive for President Commissioner
sebesar 45% dari tantiem/insentif kinerja Direktur Utama. is 45% of tantiem/performance incentive for the President
b. Perhitungan Komisaris lainnya sebesar 90% dari tantiem/ Director.
insentif kinerja Komisaris Utama. b. Other Commissioners’ calculations are 90% of the President
Commissioner’s performance/incentives.
Catatan | Notes:
• Tidak ada komponen lainnya (bonus non kinerja, opsi saham, asuransi, dll). | There are no other components (non-performance bonuses, stock options, insurance, etc.).
• Pajak atas honorarium, tunjangan dan fasilitas bagi Dewan Komisaris ditanggung dan menjadi beban Perseroan. Sedangkan pajak atas tantiem/insentif kinerja bagi Dewan
Komisaris ditanggung dan menjadi beban masing-masing anggota. | Taxes on honorarium, allowances, and facilities for the Board of Commissioners and are borne by the
Company. Each member of the Board of Commissioners paid the xaxes on bonuses/performance incentives.
Remunerasi Direksi
Board of Directors’ Remuneration Structure
Gaji Direksi Board of Directors Salary
Penghasilan tetap berupa uang yang diterima setiap bulan karena It is a fixed income in the form of money received every month
kedudukannya sebagai anggota Direksi, dengan ketentuan sebagai because of his position as a member of the Board of Directors, with
berikut: the following conditions:
• Gaji Direktur Utama ditetapkan dengan menggunakan pedoman • Salary of the President Director is determined using internal
internal dalam kelompok usaha Garuda Indonesia. guidelines in the Garuda Indonesia business group.
• Perhitungan gaji Direktur lainnya sebesar 85% dari gaji Direktur • Calculation of other Directors’ salaries is 85% of the salary of
Utama. the President Director.
Tunjangan Direksi Board of Directors’ Allowances
Penghasilan berupa uang atau yang dapat dinilai dengan uang yang It’s an income in the form of money or which can be valued with
diterima pada waktu tertentu oleh anggota Direksi selain Gaji, yang money received at a certain time by members of the Board of
dapat berupa: Directors other than Salary, which can be in the form of:
• Tunjangan Hari Raya, diberikan paling banyak 1 (satu) kali • Holiday allowance, is given at most 1 (one) fixed income per
penghasilan tetap per bulan di setiap tahunnya. month in each year.
• Tunjangan Perumahan, diberikan secara bulanan sebesar 40% • Housing allowance, given monthly basis of 40% (forty percent)
(empat puluh persen) termasuk biaya utilitas. including utility costs.
• Asuransi Purna Jabatan, diberikan dengan ketentuan premi yang • Full-Term Insurance, provided with the premium provisions
ditanggung Perusahaan paling banyak 25% dari gaji per tahun. that the Company bears at the maximum 25% of annual salary.
Fasilitas Direksi Facilities for the Board of Directors
Penghasilan berupa sarana dan/atau kemanfaatan dan/atau It’s an income in the form of facilities and/or benefits and/or
penjaminan yang digunakan/dimanfaatkan oleh anggota Direksi guarantees used/utilized by members of the Board of Directors
dalam rangka pelaksanaan tugas, wewenang, kewajiban dan in the context of carrying out their duties, authorities, obligations
tanggung jawab berdasarkan peraturan perundang-undangan, and responsibilities based on laws and regulations, which can be
yang dapat berupa: in the form of:
• Fasilitas Kendaraan, diberikan sebanyak 1 (satu) unit kendaraan • Vehicle Facilities, given as many as 1 (one) unit of official vehicle
dinas beserta biaya pemeliharaan dan operasional dengan along with maintenance and operational costs with specifications
spesifikasi dan standar ditetapkan oleh RUPS. and standards according to the GMS.
• Fasilitas Kesehatan, diberikan dalam bentuk asuransi kesehatan • Health facilities, provided in the form of health insurance or
atau penggantian biaya pengobatan. reimbursement of medical expenses.
• Fasilitas Bantuan Hukum, diberikan jika diperlukan, dalam hal • Legal Assistance Facilities, provided if necessary, in the event
terjadi tindakan/perbuatan untuk dan atas nama jabatannya of actions/actions occurring for and on behalf of his position
yang berkaitan dengan Perusahaan. relating to the Company.
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01
Remunerasi Direksi
Board of Directors’ Remuneration Structure
02
Tantiem Dewan Komisaris dan Direksi Tantiem for the Board of Commissioners and Directors
Tantiem adalah penghasilan yang merupakan penghargaan yang Tantiem is an income given to members of the Board of
diberikan kepada anggota Dewan Komisaris apabila memperoleh Commissioners if they receive profits and do not experience
03 laba dan tidak mengalami akumulasi kerugian. Perseroan dapat accumulated losses. Companies can provide bonuses to members
memberikan tantiem kepada anggota Dewan Komisaris berdasarkan of the Board of Commissioners based on the determination of the
penetapan RUPS dalam pengesahan Laporan Tahunan apabila opini GMS in ratification of the Annual Report if the opinion issued by the
yang diterbitkan oleh auditor adalah paling sedikit Wajar Dengan auditor is at least Reasonable with Exceptions, realization of the
04 Pengecualian, realisasi tingkat kesehatan paling rendah dengan nilai lowest level of health with a value of 70 (seventy) by not calculating
70 (tujuh puluh) dengan tidak memperhitungkan beban/keuntungan the burden/profit due to the actions of the Board of Directors before,
akibat tindakan Direksi sebelumnya, capaian Key Performance the achievement of Key Performance Indicators (KPI) of at least
Indicator (KPI) paling rendah sebesar 80% (delapan puluh persen) 80% (eighty) percent) by not calculating factors outside the Board
05 dengan tidak memperhitungkan faktor di luar pengendalian Direksi, of Directors ‘control, and the condition of the Company not getting
dan kondisi Perseroan tidak semakin merugi dari tahun sebelumnya worse than the previous year or the Company not being a loss, by
atau Perseroan tidak menjadi rugi, dengan tidak memperhitungan not counting factors outside the Directors’ control.
06 faktor di luar pengendalian Direksi.
Tantiem Direksi Tantiem for the Board of Directors
• Insentif Kinerja, yaitu penghasilan yang merupakan • Performance incentives, i.e. income which is an award given to
penghargaan yang diberikan kepada anggota Direksi apabila members of the Board of Directors in the event of an increase in
terjadi peningkatan kinerja walaupun masih mengalami kerugian performance even though there are still losses or accumulated
atau akumulasi kerugian. losses.
• Perhitungan tantiem/insentif Kinerja bagi Direksi adalah sebagai • Calculation of bonus/performance incentives for Directors is
berikut: as follows:
a. Perhitungan tantiem/insentif kinerja Direktur Utama a. The performance tantiem/incentives of the President
ditetapkan dengan menggunakan pedoman internal dalam Director is determined by using internal guidelines in the
kelompok usaha Garuda Indonesia. Garuda Indonesia business group.
b. Perhitungan tantiem/insentif kinerja Direktur lainnya sebesar b. Calculation of tantiem for other Directors is 85% tantiem/
85% tantiem/insentif kinerja gaji Direktur Utama. performance incentives of the salary of the President
Director.
Tata Kelola Perusahaan - Corporate Governance
Remunerasi Dewan Komisaris dan Remuneration for the Board of
Direksi Tahun 2025 Commissioners and Directors in 2025
Melalui Surat Nomor GARUDA/JKTDZ/20882/2024 Through Letter Number GARUDA/JKTDZ/20882/2024
tanggal 10 September 2024 tentang Penetapan dated September 10, 2024 regarding the Remuneration
Penghasilan Direksi dan Dewan Komisaris PT Garuda of the Board of Directors and Board of Commissioners
Maintenance Facility Aero Asia Tbk Tahun Buku 2024, of PT Garuda Maintenance Facility Aero Asia Tbk for
serta sehubungan belum adanya keputusan terbaru, the 2024 Financial Year, and in the absence of any new
maka Dewan Komisaris menetapkan hal-hal sebagai decrees, the Board of Commissioners has resolved the
berikut: following matters:
1. Gaji Direktur Utama untuk tahun 2025 ditetapkan 1. The salary of the President Director for 2025 is set
dengan besaran tertentu yang akan digunakan at a certain amount which will be used as the main
sebagai acuan utama dalam perhitungan gaji/ reference in calculating the salary/honorarium of the
honorarium Dewan Komisaris dan Direksi lainnya. Board of Commissioners and other Directors.
2. Pemberian Fasilitas, Asuransi Purna Jabatan, dan 2. Provision of facilities, post-employment insurance,
lainnya mengacu kepada ketentuan yang telah and others refers to the provisions that have been
berlaku di Internal Perseroan. applied in the Company's internal.
3. Insentif Kinerja Direksi dan Dewan Komisaris 3. Performance Incentives for the Board of Directors
PT Garuda Maintenance Facility Aero Asia Tbk and Board of Commissioners of PT GMF Aero Asia
diberikan dengan besaran tertentu. Tbk are given with a certain amount.
4. Perseroan harus menangguhkan pembayaran 4. The Company must suspend the payment of
Insentif Kinerja kepada Direksi dan Dewan Komisaris Performance Incentives to the Directors and Board
sebesar 10% (sepuluh persen) dengan jangka waktu of Commissioners by 10% (ten per cent) with a
penangguhan 3 (tiga) tahun yang diberikan secara suspension period of 3 (three) years which is given
prorata. pro rate.
Remunerasi Dewan Komisaris dan Direksi Tahun 2025
Board of Commissioners and Board of Directors Remuneration in 2025
Keterangan Jumlah (Rp)
Description Total (Rp)
Dewan Komisaris
4 orang | people
Board of Commissioners
Total Imbalan Jangka Pendek
8,874,250,068
Total Short-Term Benefits
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PT Garuda Maintenance Facility Aero Asia Tbk
Remunerasi Dewan Komisaris dan Direksi Tahun 2025
Board of Commissioners and Board of Directors Remuneration in 2025
Keterangan Jumlah (Rp)
Description Total (Rp)
Total Imbalan Jangka Panjang
1,242,849,528
Total Long-Term Employee Benefits
Jumlah
10,117,099,596
Total
Direksi
5 orang | people
Board of Directors
Total Imbalan Jangka Pendek
24,829,095,976
Total Short-Term Benefits
Total Imbalan Jangka Pendek Lainnya
2,020,932,110
Total Other Long-Term Employee Benefits
Jumlah
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
26,850,028,086
Total
Rasio Gaji/Honorarium [GRI 2-21] Salary/Honorarium Ratio [GRI 2-21]
Keterangan
2025 2024
Description
Direktur Utama terhadap Direktur
1:0.85 1:0.85
President Director to Director
Komisaris Utama terhadap Komisaris
1:0.90 1:0.90
President Commissioner to Commissioner
Direktur Utama terhadap Komisaris Utama
1:0.45 1:0.45
President Director to the President Commissioner
Direktur Utama terhadap karyawan level tertinggi
1:0.21 1:0.20
President Director to the highest-ranking employees
Direktur Utama terhadap karyawan level terendah
1:0.02 1:0.02
President Director to the lowest employee level
Karyawan level tertinggi terhadap karyawan level terendah
1:0.10 1:0.11
Highest to the lowest employee level
Karyawan terendah terhadap UMP
1:0,99 1:1
The lowest employee level to the minimum regional wage
Catatan | Notes:
Karyawan level tertinggi adalah Vice President, sedangkan level terendah adalah Teknisi/Officer. | The highest employee level is Vice President, while the lowest level is
Technician/Officer.
RAPAT DEWAN KOMISARIS DAN MEETINGS OF THE BOARD OF
DIREKSI COMMISSIONERS AND DIRECTORS
Dewan Komisaris dan Direksi memiliki mekanisme rapat The Board of Commissioners and Board of Directors
sebagai salah satu bentuk koordinasi pelaksanaan tugas have a meeting mechanism as a form of coordination in
setiap orang. Dewan Komisaris memiliki mekanisme the implementation of each person's duties. The Board
rapat, baik rapat internal dengan anggota sendiri of Commissioners has an internal meeting mechanism
ataupun gabungan dengan Direksi. Sedangkan Direksi among members or jointly with the Board of Directors.
memiliki mekanisme rapat internal antar anggota yang Meanwhile, the Board of Directors has an internal
dapat dilaksanakan dengan mengundang divisi-divisi meeting mechanism among members, inviting other
lain yang terkait dengan agenda pembahasan. divisions related to the discussion agenda.
Pelaksanaan rapat untuk Dewan Komisaris dan Direksi The Board of Commissioners and Board of Directors can
dapat diadakan kapan pun sesuai kebutuhan. Rapat conduct the meeting at any time as needed. Meeting
juga dapat dilaksanakan apabila mendapat permintaan can also be held if there is a request from one or more
dari seorang atau lebih anggota Dewan Komisaris dan members of the Board of Commissioners and Board
Direksi, dan/atau permintaan Pemegang Saham yang of Directors, and/or a request from Shareholders who
mewakili sekurang-kurangnya 1/10 (satu per sepuluh) represent at least 1/10 (one tenth) of the total number
jumlah dari jumlah saham yang beredar dengan disertai of outstanding shares, along with the reasons for the
alasan diadakannya rapat. meeting.
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01
Setiap keputusan yang diambil pada saat rapat Dewan Every decision at the meeting of the Board of
02 Komisaris dan Direksi dilakukan dengan berdasarkan Commissioners and Board of Directors is made based
prinsip musyawarah untuk mufakat. Apabila mufakat on the principle of deliberation to reach a consensus.
tidak tercapai, maka pengambilan keputusan dilakukan If there is no consensus, the decision is made through
03 melalui mekanisme pengambilan suara. Dalam hal a vote. If the voting result is balanced, the chairman
hasil pengambilan suara berimbang, maka ketua rapat of the meeting has the right to decide the meeting's
berhak memutuskan hasil rapat. Pengambilan keputusan outcome. The decision is considered valid if attended by
dianggap sah apabila dihadiri oleh seluruh anggota all members of the Board of Directors or their authorized
04
Direksi atau wakilnya yang sah. representatives.
Seluruh risalah dan hasil keputusan rapat Dewan All minutes and resolutions of meetings of the Board of
05 Komisaris dan Direksi dicatat dan didokumentasikan Commissioners and Board of Directors are recorded,
dengan ditandatangani oleh seluruh anggota documented, and signed by all attending members,
yang hadir, termasuk apabila terdapat perbedaan including the dissenting opinions along with the reasons.
06 pendapat (dissenting opinion) dengan menyertakan The minutes are distributed to all members, whether
alasan terjadinya perbedaan pendapat. Risalah rapat present or not, at the meeting. Particularly, the Board of
didistribusikan kepada seluruh anggota, baik yang Directors’ meeting minutes is distributed to all positions
hadir maupun tidak hadir dalam rapat tersebut. Khusus below the Board of Directors no later than 7 (seven)
untuk risalah rapat Direksi akan didistribusikan kepada days from the signing of the decision. Meetings of the
tingkatan organisasi di bawah Direksi selambat- Board of Commissioners and Directors are held within
lambatnya 7 (tujuh) hari sejak ditandatanganinya the Company’s operational area. Decisions made during
keputusan tersebut. Rapat Dewan Komisaris dan meetings, including those held via teleconference, video
Direksi diadakan di lingkungan tempat operasi conference, or other electronic media that allow all
Perseroan. Keputusan-keputusan yang telah diambil participants to see and/or hear each other directly and
selama rapat, termasuk yang diselenggarakan melalui participate in the meeting, shall remain valid as long as
Tata Kelola Perusahaan - Corporate Governance
media telekonferensi, video konferensi atau sarana they meet the requirements.
media elektronik lainnya yang memungkinkan semua
peserta rapat saling melihat dan/atau mendengar
secara langsung serta berpartisipasi dalam rapat,
tetap sah sepanjang memenuhi persyaratan yang telah
ditetapkan.
Rapat Internal Dewan Komisaris Board of Commissioners Internal Meeting
Pada tahun 2025, Dewan Komisaris mengadakan In 2025, the Board of Commissioners has held 15 internal
rapat internal antar anggota sebanyak 15 kali. Berikut meetings with all members. Here are the agenda and
disampaikan agenda dan risalah rapat, kehadiran, serta minutes of meetings, attendance, and attendance levels
rekapitulasi tingkat kehadiran setiap Komisaris dalam of each Commissioner during the meetings.
rapat-rapat tersebut.
Rekapitulasi Kehadiran Komisaris pada Rapat Internal
Commissioners’ Attendance during Internal Meeting
Jumlah Wajib Rapat
Nama dan Posisi Jumlah Kehadiran Kehadiran
Number of Mandatory
Name and Position Number of Presence Presence
Meeting
Menjabat Hingga Akhir Tahun 2025
Serving Until the End of 2025
Oki Yanuar
Komisaris Utama/Independen 9 9 100%
President/Independent Commissioner
Dean Arslan
Komisaris Independen 9 9 100%
Independent Commissioner
Giring Ganesha Djumaryo
Komisaris 9 9 100%
Commissioner
Sugiharto Prapto
Komisaris 4 4 100%
Commissioner
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Rekapitulasi Kehadiran Komisaris pada Rapat Internal
Commissioners’ Attendance during Internal Meeting
Jumlah Wajib Rapat
Nama dan Posisi Jumlah Kehadiran Kehadiran
Number of Mandatory
Name and Position Number of Presence Presence
Meeting
Menjabat hingga RUPS Tahunan tanggal 5 Juni 2025
Serving until Annual GMS dated June 5, 2025
Dharmadi
Komisaris Utama/independen 6 6 100%
President Commissioner/Independent
Rahmat Hanafi
Komisaris 6 6 100%
Commissioner
Ali Gunawan
Komisaris Independen 6 6 100%
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Independent Commissioner
Abhan
Komisaris Independen 6 6 100%
Independent Commissioner
Agit Atriantio
Komisaris Independen 6 6 100%
Independent Commissioner
Rata-rata
100%
Average
Risalah Rapat Internal Dewan Komisaris
Minutes of Internal Meeting
Alasan
Tanggal Agenda Rapat Kehadiran
Ketidakhadiran
Date Meeting Agenda Presence
Reasons for Absence
Rencana Kerja dan Anggaran Dekom 2025, dan Persetujuan
14 Januari 2025 Pelaksanaan Penambahan Modal Melalui HMETD
100% -
January 14, 2025 2025 Board of Commissioners Work Plan and Budget, and
Approval of Capital Increase Through Preemptive Rights
Briefing Dewan Komisaris dan Kinerja Korporat Januari 2025
28 Februari 2025
Board of Commissioners Briefing and Corporate Performance, 100% -
February 28, 2025
January 2025
Evaluasi Efektivitas Pengawasan Dewan Komisaris
14 Maret 2025 -
Evaluation of the Effectiveness of the Board of Commissioners' 100%
March 14, 2025
Oversight
25 April 2025 Update Internal Audit dan Hasil Audit -
100%
April 25, 2025 Internal Audit Update and Audit Results
Update Persiapan Rapat Umum Pemegang Saham Tahunan
23 Mei 2025 2024 -
100%
May 23, 2025 2024 Annual General Meeting of Shareholders Preparation
Update
Evaluasi atas Pencapaian Kinerja Direksi GMF 2024,
Penunjukan Akuntan Publik dan Kantor Akuntan Publik untuk
Audit atas Laporan Keuangan Tahun Buku 2025, dan Usulan
Insentif Kinerja 2024 dan Remunerasi Direksi dan Dewan
Komisaris 2025
4 Juni 2025 -
Evaluation of the GMF Board of Directors' Performance 100%
June 4, 2025
Achievements in 2024, Appointment of a Public Accountant
and Public Accounting Firm to Audit the 2025 Financial
Statements, and Proposed 2024 Performance Incentives
and 2025 Board of Directors and Board of Commissioners
Remuneration
18 Juni 2025 Pengenalan Dewan Komisaris 2025 -
100%
June 18, 2025 Introduction to the 2025 Board of Commissioners
Penyesuaian Rencana Kerja dan Anggaran Dewan Komisaris
11 Juli 2025 2025 -
100%
July 11, 2025 Adjustments to the 2025 Board of Commissioners Work
Plan and Budget
261
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01
Risalah Rapat Internal Dewan Komisaris
02 Minutes of Internal Meeting
Alasan
Tanggal Agenda Rapat Kehadiran
Ketidakhadiran
Date Meeting Agenda Presence
03 Reasons for Absence
22 Agustus 2025 Update Open Item Dewan Komisaris -
100%
August 22, 2025 Board of Commissioners Open Item Update
04 4 September 2025 Human Capital Update -
100%
September 4, 2025 Human Capital Update
24 September 2025 -
05 Open Item Dewan Komisaris GMF 100%
September 24, 2025
6 Oktober 2025 Briefing Dewan Komisaris -
100%
October 6, 2025 Board of Commissioners Open Item Update
06
Briefing Dewan Komisaris dan Reviu Kinerja Korporat
21 Oktober 2025 -
Board of Commissioners Briefing and Corporate Performance 100%
October 21, 2025
Review
Rencana Kerja Dewan Komisaris 2026, Finalisasi Pedoman
Dewan Komisaris dan Direksi, dan Progress Tata Kelola Dewan
Komisaris; Kinerja Perseroan Oktober 2025 + ROFO 2025;
Update Inventory; Update Inisiatives Strategy
17 November 2025 -
2026 Board of Commissioners Work Plan, Finalization of Board 100%
November 17, 2025
Guidelines Commissioners and Directors, and Progress of
Board of Commissioners Governance; Company Performance
October 2025 + ROFO 2025; Inventory Update; Strategy
Initiatives Update
Tata Kelola Perusahaan - Corporate Governance
12 Desember 2025 Revisi RKAP 2025, RKAP 2026 dan RJPP 2026-2030 -
100%
December 12, 2025 Revised 2025 RKAP, 2026 RKAP, and 2026-2030 RJPP
Rapat Gabungan Dewan Komisaris dan Joint Meeting with Directors
Direksi
Selain rapat internal, Dewan Komisaris juga dapat Apar t from internal meetings, the Board of
melakukan rapat gabungan dengan mengundang Commissioners can also hold joint meetings by inviting
Direksi. Rapat gabungan ini berfungsi sebagai bentuk the Board of Directors. This joint meeting serves as a
koordinasi membahas laporan-laporan periodik Direksi form of coordination to discuss the Board of Directors’
dan kondisi serta prospek usaha serta kebijakan yang periodic reports, business conditions, prospects and
berdampak pada kinerja Perseroan. Melalui rapat ini, policies that affected the Company's performance. The
Dewan Komisaris dapat memberikan tanggapan, catatan, Board of Commissioners can respond, give notes and
dan nasihat yang nantinya akan dituangkan dalam advice, which will be outlined in the Minutes of Meeting.
Risalah Rapat. Rapat gabungan dapat juga dilakukan Joint meetings may also be held at the recommendation
atas usulan Direksi. of the Board of Directors.
Pada tahun 2025, rapat gabungan antara Dewan In 2025, there were 11 joint meetings between the Board
Komisaris dan Direksi dilaksanakan sebanyak 11 kali. of Commissioners and Board of Directors. The following
Berikut disampaikan agenda dan risalah rapat, kehadiran, is the agenda, minutes of meetings, and attendance
serta rekapitulasi tingkat kehadiran setiap Komisaris dan levels of the each Commissioner and Director during
Direktur dalam rapat-rapat tersebut. meetings.
Rekapitulasi Kehadiran Komisaris dan Direktur pada Rapat Gabungan
Recapitulation of the presence of Commissioners and Directors at the Joint Meeting
Nama dan Posisi Jumlah Wajib Rapat Jumlah Kehadiran Kehadiran
Name and Position Number of Mandatory Meeting Number of Presence Presence
Dewan Komisaris
Board of Commissioners
Menjabat Hingga Akhir Tahun 2025
Serving Until the End of 2025
Oki Yanuar
Komisaris Utama/Independen 6 6 100%
President/Independent Commissioner
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Rekapitulasi Kehadiran Komisaris dan Direktur pada Rapat Gabungan
Recapitulation of the presence of Commissioners and Directors at the Joint Meeting
Nama dan Posisi Jumlah Wajib Rapat Jumlah Kehadiran Kehadiran
Name and Position Number of Mandatory Meeting Number of Presence Presence
Dean Arslan
Komisaris Independen 6 6 100%
Independent Commissioner
Giring Ganesha Djumaryo
Komisaris 6 5 83,33%
Commissioner
Sugiharto Prapto
Komisaris 3 3 100%
Commissioner
Menjabat hingga RUPS Tahunan tanggal 5 Juni 2025
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Serving until Annual GMS on June 5, 2025
Dharmadi
Komisaris Utama 5 5 100%
President Commissioner
Rahmat Hanafi
Komisaris 5 5 100%
Commissioner
Ali Gunawan
Komisaris Independen 5 5 100%
Independent Commissioner
Abhan
Komisaris Independen 5 5 100%
Independent Commissioner
Agit Atriantio
Komisaris Independen 5 5 100%
Independent Commissioner
Rata-rata
98,15%
Average
Direksi
Board of Directors
Menjabat Hingga Akhir Tahun 2025
Serving Until the End of 2025
Andi Fahrurrozi
Direktur Utama 11 11 100%
CEO
Bobi Gumelar Raspati
Direktur Base Management 6 6 100%
Director of Base Management
Mitra Piranti
Direktur Sumber Daya Manusia 6 6 100%
Director of Human Capital
Tri Hartono
Direktur Keuangan 6 6 100%
Director of Finance
Endang Tardiana
Direktur Line Operation 6 6 100%
Director of Line Operation
Menjabat hingga RUPS Tahunan tanggal 5 Juni 2025
Serving until Annual GMS on June 5, 2025
Irvan Pribadi
Direktur Base Operation 5 5 100%
Director of Base Operations
Pudjo Sarwoko
Direktur Human Capital & Corporate Affairs 5 5 100%
Director of Human Capital & Corporate Affairs
263
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01
Rekapitulasi Kehadiran Komisaris dan Direktur pada Rapat Gabungan
02 Recapitulation of the presence of Commissioners and Directors at the Joint Meeting
Nama dan Posisi Jumlah Wajib Rapat Jumlah Kehadiran Kehadiran
Name and Position Number of Mandatory Meeting Number of Presence Presence
03 Salusra Satria
Direktur Keuangan 5 5 100%
Director of Finance
04 Mukhtaris
Direktur Line Operation 5 5 100%
Director of Line Operation
05 Rata-rata
100%
Average
06
Risalah Rapat Gabungan Dewan Komisaris dan Direksi
Minutes of Joint Meeting of the Board of Commissioners and Directors
Alasan
Tanggal Agenda Rapat Kehadiran
Ketidakhadiran
Date Meeting Agenda Presence
Reasons for Absence
23 Januari 2025 Kinerja GMF Year-to-date Desember 2024
100% -
January 23, 2025 Kinerja GMF Year-to-date December 2024
28 Februari 2025 Kinerja GMF Year-to-date Januari 2025
100% -
February 28, 2025 Kinerja GMF Year-to-date January 2025
Kinerja GMF Year-to-date Februari 2025 & Update Inisiatif
Tata Kelola Perusahaan - Corporate Governance
21 Maret 2025 Strategis
100% -
March 21, 2025 GMF Year-to-date Performance February 2025 & Strategic
Initiative Update
25 April 2025 Kinerja GMF Year-to-date Maret 2025
100% -
April 25, 2025 Kinerja GMF Year-to-date March 2025
Update Proyek Strategis, Kinerja GMF Year-to-date April 2025,
Permohonan Persetujuan Penyesuaian Kebijakan Bisnis terkait
23 Mei 2025 Pengadaan
100% -
May 23, 2025 Strategic Project Update, GMF Performance Year-to-date April
2025, Request for Approval of Business Policy Adjustments
related to Procurement
11 Juli 2025 Kinerja GMF Mei & Year-to-date Juni 2025
100% -
July 11, 2025 Kinerja GMF Mei & Year-to-date June 2025
22 Agustus 2025 Kinerja GMF Year-to-date Juli 2025
100% -
August 22, 2025 Kinerja GMF Year-to-date July 2025
Monthly Report YTD Agustus 2025, Update PMTHMETD Lahan
API, dan Persiapan RUPSLB 26 September 2025
24 September 2025
Monthly Report YTD August 2025, Update on PMTHMETD 100% -
September 24, 2025
for API Land, and Preparation for the EGMS on September
26, 2025
Briefing Dewan Komisaris dan tindak lanjut rapat sebelumnya;
Pembahasan evaluasi kinerja triwulan III 2025; Reviu terhadap
Profil Risiko, TI, SDM, dan Inisiatif Strategis untuk periode
Triwulan III 2025; dan Pembahasan Rencana Kerja dan
21 Oktober 2025 Anggaran Perusahaan (RKAP) tahun 2026
100% -
October 21, 2025 Board of Commissioners Briefing and follow-up to the previous
meeting; Discussion of the performance evaluation for Q3
2025; Review of the Risk Profile, IT, HR, and Strategic Initiatives
for Q3 2025; and Discussion of the 2026 Corporate Work Plan
and Budget (RKAP)
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Risalah Rapat Gabungan Dewan Komisaris dan Direksi
Minutes of Joint Meeting of the Board of Commissioners and Directors
Alasan
Tanggal Agenda Rapat Kehadiran
Ketidakhadiran
Date Meeting Agenda Presence
Reasons for Absence
Briefing Dewan Komisaris dan tindak lanjut rapat sebelumnya;
Pembahasan evaluasi kinerja YTD Oktober 2025; dan Reviu
tindakan perbaikan atas penilaian penerapan tata kelola serta
tindak lanjut temuan Audit Intern, Audit Ekstern, audit BPK,
audit BPKP, dan/atau hasil lembaga pengawasan otoritas lain
Giring Ganesha Djumaryo
sesuai dengan ketentuan peraturan perundang-undangan
24 November 2025 terdapat agenda lain
Board of Commissioners Briefing and follow-up to the 75%
November 24, 2025 Giring Ganesha Djumaryo
previous meeting; Discussion of the performance evaluation
had other agenda
YTD October 2025; and Review of corrective actions for the
assessment of governance implementation and follow-up
to findings from Internal Audit, External Audit, BPK audit,
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
BPKP audit, and/or other supervisory authority findings in
accordance with statutory regulations
Briefing Dewan Komisaris dan tindak lanjut rapat sebelumnya;
Pembahasan Evaluasi Kinerja YTD November 2025; dan
Pembahasan Update Rancangan Revisi RKAP tahun 2025,
22 Desember 2025 RKAP tahun 2026 dan RJPP 2026-2030
100% -
December 22, 2025 Board of Commissioners Briefing and follow-up to the previous
meeting; Discussion of the Performance Evaluation YTD
November 2025; and Discussion of the Updated Draft of the
2025 RKAP, 2026 RKAP and 2026-2030 RJPP
Rapat Direksi Board of Directors Meeting
Pada tahun 2025, Direksi mengadakan rapat sebanyak In 2025, the Board of Directors has held 53 meetings.
53 kali. Berikut disampaikan agenda dan risalah rapat, Here are the agenda and minutes of meetings, and
kehadiran, serta rekapitulasi tingkat kehadiran setiap attendance level of each Director during meetings.
Direktur dalam rapat-rapat tersebut.
Rekapitulasi Kehadiran Direktur pada Rapat Internal
Directors’ Attendance during Internal Meeting
Jumlah Wajib Rapat
Nama dan Posisi Jumlah Kehadiran Kehadiran
Number of Mandatory
Name and Position Number of Presence Presence
Meeting
Menjabat Hingga Akhir Tahun 2025
Serving Until the End of 2025
Andi Fahrurrozi
Direktur Utama 53 53 100%
CEO
Bobi Gumelar Raspati
Direktur Base Management 32 31 97%
Director of Base Management
Mitra Piranti
Direktur Sumber Daya Manusia 32 31 97%
Director of Human Capital
Tri Hartono
Direktur Keuangan 32 32 100%
Director of Finance
Endang Tardiana
Direktur Line Operation 14 14 100%
Director of Line Operation
Menjabat hingga RUPS Luar Biasa tanggal 26 September 2025
Serving until Extraordinary GMS dated September 26, 2025
Mukhtaris
Direktur Line Operation 25 23 92%
Director of Line Operation
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Rekapitulasi Kehadiran Direktur pada Rapat Internal
02 Directors’ Attendance during Internal Meeting
Jumlah Wajib Rapat
Nama dan Posisi Jumlah Kehadiran Kehadiran
Number of Mandatory
Name and Position Number of Presence Presence
03 Meeting
Menjabat hingga RUPS Tahunan tanggal 5 Juni 2025
Serving until Annual GMS dated June 5, 2025
04 Irvan Pribadi
Direktur Base Operation 21 21 100%
Director of Base Operations
05 Pudjo Sarwoko
Direktur Human Capital & Corporate Affairs 21 21 100%
Director of Human Capital & Corporate Affairs
06 Salusra Satria
Direktur Keuangan 21 20 95%
Director of Finance
Rata-rata
98%
Average
Risalah Rapat Internal Direksi
Minutes of Internal Meeting
Alasan
Tanggal Agenda Rapat Kehadiran Ketidakhadiran
Meeting Agenda
Date Presence Reasons for
Tata Kelola Perusahaan - Corporate Governance
Absence
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
6 Januari 2025 Open Items and Open Items
100% -
January 6, 2025 • Update Rencana Kerja dan Anggaran • Update on Company Work Plan
Perusahaan (RKAP) 2025 and Budget (RKAP) 2025
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
Open Items and Open Items
13 Januari 2025
• Update Pemberlakuan Eskalasi Tarif • Update on the Implementation 100% -
January 13, 2025
Power by The Hour (PBTH) GA of Power by the Hour (PBTH)
Tariff Escalation for GA
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
Open Items and Open Items
• Update Manfaat Pensiun dan Kajian • Update on Pension Benefits
BPJS Jaminan Hari Tua – Jaminan and BPJS Old Age Security
Pensiun dan Perhitungan Manpower (JHT) and Pension Security (JP)
Planning 2025 Assessment, as well as 2025
21 Januari 2025
Manpower Planning Calculation 100% -
January 21, 2025
• U p d a t e Ke b u t u h a n A n g g a r a n • Update on the Company’s
Perawatan Fasilitas Perseroan Facility Maintenance
• Update Rencana Kerja dan Anggaran • Budget Requirements Update on
Perusahaan (RKAP) Tahun 2025 dan the 2025 Company Work Plan
Organisasi Cabin Line Services and Budget (RKAP) and Cabin
Line Services Organization
3 Februari 2025 • Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
100% -
February 3, 2025 Open Items and Open Items
10 Februari 2025 • Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
100% -
February 10, 2025 Open Items and Open Items
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion Perjalanan Dinas
Open Items and Open Items ke Aceh sebagai
• Update Kondisi Kelistrikan Perseroan • Update on the Company’s pembicara
18 Februari 2025 Electricity Condition Relawan Bakti
80%
February 18, 2025 • Update Reorganisasi • Update on Reorganization BUMN
Official Trip to
Aceh as speaker
of SOE Volunteer
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Risalah Rapat Internal Direksi
Minutes of Internal Meeting
Alasan
Tanggal Agenda Rapat Kehadiran Ketidakhadiran
Meeting Agenda
Date Presence Reasons for
Absence
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
Open Items and Open Items
• Update Arus Kas • Update Cashflow Perjalanan Dinas
• Update dan Persetujuan Penambahan • Update and Approval for ke Vietnam terkait
24 Februari 2025 Resources pada Rencana Perpindahan Additional Resources in the DG CAAV
80%
February 24, 2025 Citilink ke Terminal 1B Plan for Citilink’s Relocation to Official trip to
• Agenda SDM Terminal 1B Vietnam in regards
• Update Rencana Kerjasama Pengelolaan • Human Capital Agenda to DG CAAV
Hangar Oman • Update on Cooperation Plan for
Oman Hangar Management
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
Open Items and Open Items
3 Maret 2025
• Update dan Persetujuan Pengadaan • Update and Approval 100% -
March 3, 2025
Integrated Security Management (ISM) fo r I n t e g r a t e d S e c u r i t y
Management (ISM) Procurement
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
Open Items and Open Items
• Update dan Persetujuan Apresiasi Hari • Update and Approval for Holiday
10 Maret 2025 Raya, Kajian DA/TA Perjalanan Luar Allowance, Review of DA/TA for
100% -
March 10, 2025 Negeri Overseas Travel
• U p d a t e M a p p i n g Ke w a j i b a n • Update on Vendor Payment
Pembayaran Vendor Obligations Mapping
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
17 Maret 2025
Open Items and Open Items 100% -
March 17, 2025
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
Open Items and Open Items
25 Maret 2025 • Update dan Persetujuan Penunjukan • Update and Approval of Vendor
100% -
March 25, 2025 Vendor dalam Proses Pengadaan Appointment in the Integrated
Integrated Security Management (ISM) Security Management (ISM)
Procurement Process
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
8 April 2025 Open Items and Open Items
100% -
April 8, 2025 • Update Kerjasama Hangar Oman • Update on Oman Hangar
Cooperation
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
14 April 2025
Open Items and Open Items 100% -
April 14, 2025
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
Open Items and Open Items
22 April 2025
• Update Inventory • Inventory Update 100% -
April 22, 2025
• Update Perpanjangan Sewa Aircraft • Update on Extension of Aircraft
Towing (“ATW”) Towing (ATW) Lease
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
26 April 2025 Open Items and Open Items
100% -
April 26, 2025 • Update Relokasi Anggaran Konsultan • Update on Consultant Budget
Reallocation
• Briefing, Roundtable Discussion dan • Briefing, Roundtable Discussion
Open Items and Open Items
30 April 2025
• Update Pengadaan IT dan Update Case • Update on IT Procurement and 100% -
April 30, 2025
Penggunaan Software Illegal Illegal Software Usage Case
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion dan • Briefing, Roundtable Discussion
Open Items and Open Items
• Update Inventory • Inventory Update
9 Mei 2025
• Update Kriteria Pengadaan Barang dan • Update on Criteria for Long- 100% -
May 9, 2025
Jasa Jangka Panjang Term Procurement of Goods
and Services
• Update Arus Kas • Cash Flow Update
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Risalah Rapat Internal Direksi
02 Minutes of Internal Meeting
Alasan
Tanggal Agenda Rapat Kehadiran Ketidakhadiran
Meeting Agenda
03 Date Presence Reasons for
Absence
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
Agenda Rapat
04 Open Items and Open Items
Lain dengan Pihak
• Update Pengelolaan Tools • Update on Tools Management
14 Mei 2025 Eksternal
• Update Arus Kas • Cash Flow Update 80%
May 14, 2025 Other Meeting
• Update Konsultan Percepatan TAT dan • Update on TAT Acceleration
Agenda with
05 Konsultan Kertajati Consultant and Ker tajati
External Parties
Consultant
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
06 Open Items and Open Items
• Update Arus Kas • Cash Flow Update
19 Mei 2025
• Update Pengadaan Konsultan • Update on Procurement 100% -
May 19, 2025
Reinstatement EASA Airframe Base of C on s u l ta n t for E A S A
Maintenance Airframe Base Maintenance
Reinstatement
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
26 Mei 2025 Open Items and Open Items
100% -
May 26, 2025 • Update Realokasi Anggaran Konsultan • Briefing, Roundtable Discussion,
and Open Items
• Briefing, Roundtable Discussion dan • Briefing, Roundtable Discussion
Open Items and Open Items
• Pelaksanaan Rencana Kerjasama • Implementation of Cooperation
3 Juni 2025
Tata Kelola Perusahaan - Corporate Governance
Pengembangan Kertajati Plan for Kertajati Development 100% -
June 3, 2025
• Update Materi dan Pelaksanaan RUPST • Update on Materials and
Implementation of the AGMS
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
Open Items and Open Items
• Update Materi Rapat Dewan Komisaris • Update on Materials for GA Board
10 Juni 2025
GA (RoFo dan Optimalisasi Proses of Commissioners Meeting (RoFo 100% -
June 10, 2025
Maintenance GA dan QG) and Optimization of GA and QG
Maintenance Processes)
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
16 Juni 2025
Open Items and Open Items 100% -
June 16, 2025
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
23 Juni 2025
Open Items and Open Items 100% -
June 23, 2025
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
Open Items and Open Items
• Update Kajian Risiko atas Geopolitik • Update on Geopolitical Risk
30 Juni 2025
Assessment Update on Oman 100% -
June 30, 2025
• Update Kerjasama Pengelolaan Hangar Hangar
Oman • Management Cooperation
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
Open Items and Open Items
• Update Progress Pengadaan Konsultan • Update on Progress of TAT
7 Juli 2025 TAT Consultant Procurement
100% -
July 7, 2025 • Update Tools Obselete • Update on Obsolete Tools
• Update Manpower Planning Proyek • Update on Manpower Planning
Reaktivasi for Reactivation Project
• Update Arus Kas • Cash Flow Update
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Risalah Rapat Internal Direksi
Minutes of Internal Meeting
Alasan
Tanggal Agenda Rapat Kehadiran Ketidakhadiran
Meeting Agenda
Date Presence Reasons for
Absence
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
Open Items and Open Items
• Update Pengadaan Sewa Kendaraan • Update on Procurement of
Direksi Vehicle Lease for the Board of
14 Juli 2025
Directors 100% -
July 14, 2025
• Update Kebijakan Sumber Daya • Update on Human Resources
Manusia terkait Insentif Policy Related to Incentives
• Persetujuan Konsorsium Pengerjaan • Approval of Consortium for PLN
PLN Batam Batam Project
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
• Briefing, Roundtable dan Open Items • Briefing, Roundtable Discussion
and Open Items
• Update Rencana Pelaksanaan Random • Update on Plan for Random Test
Test Implementation
22 Juli 2025 • Update Kebijakan Bisnis Pengadaan • Update on Business Procurement
100% -
July 22, 2025 Policy
• Update Kebutuhan Anggaran PPI EASA, • Update on Budget Requirements
Tools Obsolete dan Proyek Reaktivasi for EASA PPI, Obsolete Tools,
and Reactivation Project
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion
Open Items and Open Items
• Update Perubahan Pola Kerja TL • Update on Changes in Work
Support Project Reaktivasi P a t t e r n fo r T L S u p p o r t
Reactivation Project
• Update Kebutuhan Anggaran PPI EASA, • Update on Budget Requirements
28 Juli 2025
Tools Obselete dan Project Reaktivasi for EASA PPI, Obsolete Tools, 100% -
July 28, 2025
and Reactivation Project
• Reorganisasi TB TJ • TB TJ Reorganization
• Update Kerjasama Pengelolaan Hangar • Update on Oman Hangar
Oman dan Aerospace Park Kertajati (TD) Management Cooperation and
Kertajati Aerospace Park (TD)
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion,
Open Items and Open Items
• Update Lanjutan Kebutuhan Anggaran • Update on Continued Budget
PPI EASA, Tools Obselete dan Project Requirements for EASA PPI,
4 Agustus 2025
Reaktivasi Obsolete Tools, and Reactivation 100% -
August 4, 2025
Project
• Kebijakan Penempatan Pegawai di PT • Employee Placement Policy at
ANI PT ANI
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion,
Open Items and Open Items
• Update Proses Pengadaan Sewa Fuel • Update on Fuel Truck Lease
Truck Procurement Process
• Update Kebutuhan Anggaran EASA • Update on Budget Requirements
11 Agustus 2025
Reinstatement for EASA Reinstatement 100% -
August 11, 2025
• Update Kebijakan Ikatan Dinas • Update on Bond Agreement
Policy
• Update Audit Laporan Keuangan Juni • Update on June 2025 Financial
2025 Statements Audit
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion,
Open Items and Open Items
• Update Persetujuan Penambahan • Update and Approval for
Manpower Material Handling dan Additional Manpower in Material
19 Agustus 2025 Structure Hangar Handling and Hangar Structure
100% -
August 19, 2025 • Update Kebijakan Uang Transpor Team • Update on Transportation
Reaktivasi di PTDI Allowance Policy for Reactivation
Team at PTDI
• Update Improvement RWS dan Holding • Update on RWS and Holding
Area Area Improvements
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01
Risalah Rapat Internal Direksi
02 Minutes of Internal Meeting
Alasan
Tanggal Agenda Rapat Kehadiran Ketidakhadiran
Meeting Agenda
03 Date Presence Reasons for
Absence
• Update Materi One on One Meeting • Update on One-on-One Meeting
04 25 Agustus 2025 DZGA Materials with DZGA
100% -
August 25, 2025 • Update Skema Inbreng Lahan API • Update on API Land Inbreng
Scheme
05 • Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion, Perjalanan Dinas
Open Items and Open Items ke Batam untuk
• Persetujuan Penunjukan Konsultan • Approval for Appointment of Agenda Signing
Perbaikan TAT dan Profit Margin Consultant for TAT Improvement MOU GMF – PLN
06 29 Agustus 2025 and Profit Margin Batam
75%
August 29, 2025 • Update Kertajati • Update on Kertajati Official Trip to
• Update Arus Kas • Cash Flow Update Batam for the MoU
Signing between
GMF and PLN
Batam
• Briefing, Roundtables Discussion • Briefing, Roundtable Discussion
2 September
• Persetujuan Penambahan Manpower • A p p rova l fo r A d d i t i o n a l
2025
DHO Manpower DHO 100% -
S e p te m b e r 2 ,
• Update Hangar FLT • Update on Hangar FLT
2025
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion and • Briefing, Roundtable Discussion,
8 September
Open Items and Open Items
2025
Tata Kelola Perusahaan - Corporate Governance
• Update TQH Narrow Body Improvement • Update on TQH Narrow Body 100% -
S e p te m b e r 8,
Plan Improvement Plan
2025
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
Item & Open Items
• P e r s e t u j u a n A k s i Ko r p o r a s i • Approval of Corporate Action
15 September
Penambahan Modal Non Tunai for Non-Cash Capital Increase
2025
(Inbreng) Lahan API (Inbreng) of API Land 100% -
September 15,
• Update Ketentuan Ikatan Dinas dan • Update on Bond Policy and
2025
Leadership Training (L1- Group Head Leadership Training (L1 – Group
dan Talent Group Head) Head and Talent Group Head)
• Update Arus Kas • Cash Flow Update
22 September • Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
2025 Item & Open Items
100% -
September 22, • Update Renoir Project Week 1 • Update on Renoir Project Week 1
2025
23 September • Update Receiving Area • Update on Receiving Area
2025 • Update Arus Kas • Cash Flow Update
100% -
September 23,
2025
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
30 September Item & Open Items
2025 • Update Organisasi TQH • Update on TQH Organization
100% -
September 30, • Update Usulan Pengajuan Fasilitas • Update on VAT Facility Proposal
2025 Perpajakan PPN
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
Item & Open Items
• Update Progress Finding Airbus untuk • Update on Airbus Findings for
EASA Reinstatement EASA Reinstatement
6 Oktober 2025
• Update Progress Kondisi Receiving • Update on Receiving Area 100% -
October 6, 2025
Area Condition Progress
• Update Rencana Analyst Meeting • Update on Analyst Meeting Plan
PMHMETD for PMHMETD
• Update Arus Kas • Cash Flow Update
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Risalah Rapat Internal Direksi
Minutes of Internal Meeting
Alasan
Tanggal Agenda Rapat Kehadiran Ketidakhadiran
Meeting Agenda
Date Presence Reasons for
Absence
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
Item & Open Items
• Update RKAP 2026 • Update on 2026 RKAP
15 Oktober 2025 • Update Evaluasi Pola Kerja TLN • Update on Evaluation of TLN
100% -
October 15, 2025 Work Pattern
• Pembahasan Penyesuaian Layanan • Discussion on Citilink Service
Citilink Adjustment
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Item & Open Items
• Update Regulatory Compliance • Update on Regulatory
20 Oktober 2025 Performance dan Disciplinary Points Compliance Performance and
100% -
October 20, 2025 Disciplinary Points
• Update Rencana Kerjasama Konsorsium • Update on Rainbow Consortium
Rainbow Cooperation Plan
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
Item & Open Items
27 Oktober 2025
• Persetujuan Harga Pelaksanaan HMETD • Approval of HMETD Exercise 100% -
October 27, 2025
Price
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
Item & Open Items
• Update GSE Readiness • Update on GSE Readiness
3 November 2025 • Update Ketentuan Pola Kerja Shift 12 • Update on 12-Hour Shift Work
November 3, Jam dan Rencana Pembangunan Sport Pattern Policy and Sports Center 100% -
2025 Center Development Plan
• Update Proses Scrap Gudang ANI • Update on ANI Warehouse Scrap
Process
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
1 0 N ov e m b e r Item & Open Items
2025 • Persetujuan KSO GMF BIJB untuk • Approval of GMF BIJB Joint
100% -
November 10, Pengembangan Kertajati Operation (KSO) for Kertajati
2025 Development
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
Item & Open Items
17 November
• Update Rencana RFP Subcont Module • Update on RFP Plan for Engine
2025
Engine Subcontract Module 100% -
N ove m b e r 1 7,
• Update Materi Rapat Dewan Komisaris • Update on Materials for GA Board
2025
GA of Commissioners Meeting
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
Item & Open Items
• Update Arus Kas • Cash Flow Update
• Pembahasan Materi Rapat Dewan • Discussion on GA Board of
Komisaris GA untuk Reaktivasi Commissioners Meeting
24 N ove m b e r
Materials for Reactivation
2025
• Pembahasan Materi Rapat Dewan • Discussion on GA Board of 100% -
November 24,
Komisaris GA untuk Capital Injection Commissioners Meeting
2025
Airframe dan Engine Materials for Airframe and
Engine Capital Injection
• Pembahasan Recruitment Strategy & • Discussion on Recruitment
Progress dan Ketentuan & Panduan Strategy & Progress and Work
Pakaian Kerja Attire Policy & Guidelines
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Risalah Rapat Internal Direksi
02 Minutes of Internal Meeting
Alasan
Tanggal Agenda Rapat Kehadiran Ketidakhadiran
Meeting Agenda
03 Date Presence Reasons for
Absence
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
04 Item & Open Items
• Persetujuan Direksi untuk Penunjukan • Approval for Appointment of
Accountable Manager JV Oman Accountable Manager for JV
Oman
1 Desember 2025
05 December 1, 2025
• Review Kelanjutan Kontrak IPP Asaku • Review of Continuation of IPP 100% -
Asaku
• Review dan Evaluasi Tenaga Alih Daya • Contract Review and Evaluation
of Outsourced Personnel
06 • Update Mock Up GGD • Update on GGD Mock-Up
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
Item & Open Items
Perjalanan Dinas
9 Desember 2025 • Update Rencana Kuasi Reorganisasi • Update on Quasi-Reorganization
ke Malang
December 9, Plan 80%
Official Trip to
2025 • Update MSA Agreement GE/CFM - • Update on MSA Agreement GE/
Malang
GMF CFM – GMF
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
Item & Open Items
15 Desember
• Update Innovation • Update on Innovation
2025
• Update KPI Corporate 2026 • Update on Corporate KPI 2026 100% -
December 15,
Tata Kelola Perusahaan - Corporate Governance
• Update Organisasi TD, TM, TP dan TR • Update on Organization TD, TM,
2025
TP, and TR
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
22 Desember Item & Open Items
2025 • Update Hasil Audit EASA • Update on EASA Audit Results
100% -
December 22, • Update PSAK 118 • Update on PSAK 118 Update on
2025 • Update Kebijakan SDM HR Policy
• Update Arus Kas • Cash Flow Update
• Briefing, Roundtable Discussion & Open • Briefing, Roundtable Discussion
29 Desember Item & Open Items
2025 • Update Action Plan to GA • Update on Action Plan to GA
100% -
December 29, • Update Persetujuan Project Oman • Update on Approval of Oman
2025 Project
• Update Arus Kas • Cash Flow Update
Total Kehadiran Direksi dan Dewan Attendance of the Board of Directors
Komisaris Dalam Rapat and Board of Commissioners in All
Meeting
Secara total, terdapat 64 kali rapat yang wajib dihadiri In total, there were 64 meetings that the Board of
oleh Direksi sepanjang tahun 2025 mencakup rapat Directors was required to attend throughout 2025,
internal antara Direktur dan rapat gabungan dengan including internal meetings among Directors and
Dewan Komisaris. Rata-rata persentase kehadiran joint meetings with the Board of Commissioners. The
Direksi dalam seluruh rapat tersebut sepanjang tahun average attendance of the Board of Directors at all these
2025 adalah 99%. meetings throughout 2025 was 99%.
Selain itu, Dewan Komisaris mengadakan 26 kali rapat Additionally, the Board of Commissioners held 26
yang wajib dihadiri oleh masing-masing anggota meetings that each member was required to attend
sepanjang tahun 2025 mencakup rapat internal antar throughout 2025, including internal meetings among
Komisaris dan rapat gabungan dengan Direksi. Rata-rata Commissioners and joint meetings with the Board of
persentase kehadiran Dewan Komisaris dalam seluruh Directors. The average attendance of the Board of
rapat tersebut sepanjang tahun 2025 adalah 99,07%. Commissioners at all these meetings throughout 2025
was 99,07%.
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Kehadiran Direksi dan Dewan Komisaris dalam Rapat [ESG G-02]
Attendance of the Board of Directors and Board of Commissioners in Meetings [ESG G-02]
Rata-rata Persentase Kehadiran
Direksi/Komisaris dalam Rapat
Uraian Jumlah Rapat
Average Attendance Rate of
Description Number of Meetings
the Board of Directors/Board of
Commissioners in Meeting
Jumlah Kehadiran Direksi ke Rapat
Attendance of the Board of Directors in 64 99%
Meeting
Jumlah Kehadiran Dewan Komisaris ke Rapat
Attendance of the Board of Commissioners 26 99,07%
in Meeting
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
PENGUNGKAPAN HUBUNGAN AFILIASI DISCLOSURE OF AFFILIATION AMONG
DEWAN KOMISARIS DAN DIREKSI BOARD OF COMMISSIONERS AND
DIRECTORS
Pengungkapan hubungan afiliasi mencakup hubungan Affiliated relations include family and financial
keluarga dan hubungan keuangan. Bentuk hubungan relationships. The financial relationships are accounts
keuangan termasuk di antaranya utang-piutang, kerja receivable, business cooperation, employees and
sama bisnis, karyawan dan perusahaan, dan sebagainya. companies, and so on. The family relationship includes
Sedangkan bentuk hubungan keluarga mencakup special relationships of blood ties such as husband/wife/
hubungan istimewa terutama yang disebabkan children/parents/siblings/in-laws, and so on.
hubungan pertalian darah seperti suami/istri/anak/orang
tua/saudara kandung/ipar, dan sebagainya.
Kepengurusan pada Perusahaan/
Hubungan Afiliasi
Institusi Lain
Affiliation
Position in Other Companies
Pemegang Sebagai
Nama dan Posisi Sebagai
Saham Anggota
Name and Position Dewan Anggota Jabatan
Direksi Utama dan Dewan
Komisaris Direksi Lainnya
Board of Pengendali Komisaris
Board of As member Other
Directors Major and As Member
Commissioners of Board of Position
Controlling of Board of
Directors
Shareholders Commissioners
Dewan Komisaris
Board of Commissioners
Menjabat Hingga Akhir Tahun 2025
Serving Until the End of 2025
Oki Yanuar
Komisaris Utama/Independen Tidak Tidak Tidak Tidak Tidak Tidak
President/Independent None None None None None None
Commissioner
Dean Arslan
Tidak Tidak Tidak Tidak Ya Tidak
Komisaris Independen
None None None None Yes None
Independent Commissioner
Giring Ganesha Djumaryo
Tidak Tidak Tidak Tidak Tidak Ya
Komisaris
None None None None None Yes
Commissioner
Sugiharto Prapto
Tidak Tidak Tidak Tidak Tidak Tidak
Komisaris
None None None None None None
Commissioner
Menjabat hingga 5 Juni 2025
Serving until June 5, 2025
Dharmadi
Tidak Tidak Tidak Tidak Tidak Ya
Komisaris Utama
None None None None None Yes
President Commissioner
273
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01
Kepengurusan pada Perusahaan/
Hubungan Afiliasi
02 Institusi Lain
Affiliation
Position in Other Companies
Pemegang Sebagai
Nama dan Posisi Sebagai
03 Dewan
Saham
Anggota
Anggota
Jabatan
Name and Position Direksi Utama dan Dewan
Komisaris Direksi Lainnya
Board of Pengendali Komisaris
Board of As member Other
04 Directors Major and As Member
Commissioners of Board of Position
Controlling of Board of
Directors
Shareholders Commissioners
05 Rahmat Hanafi
Tidak Tidak Ya Ya Tidak Tidak
Komisaris
None None Yes Yes None None
Commissioner
Ali Gunawan
06 Komisaris Independen
Tidak Tidak Tidak Ya Ya Tidak
None None None Yes Yes None
Independent Commissioner
Abhan
Tidak Tidak Tidak Tidak Tidak Tidak
Komisaris Independen
None None None None None None
Independent Commissioner
Agit Atriantio
Tidak Tidak Tidak Tidak Tidak Ya
Komisaris Independen
None None None None None Yes
Independent Commissioner
Direksi
Board of Directors
Menjabat Hingga Akhir Tahun 2025
Tata Kelola Perusahaan - Corporate Governance
Serving Until the End of 2025
Andi Fahrurrozi
Tidak Tidak Tidak Tidak Tidak Tidak
Direktur Utama
None None None None None None
CEO
Bobi Gumelar Raspati
Tidak Tidak Tidak Tidak Tidak Tidak
Direktur Base Management
None None None None None None
Director of Base Management
Mitra Piranti
Tidak Tidak Tidak Tidak Tidak Tidak
Direktur Sumber Daya Manusia
None None None None None None
Director of Human Capital
Tri Hartono
Tidak Tidak Tidak Tidak Tidak Tidak
Direktur Keuangan
None None None None None None
Director of Finance
Endang Tardiana
Tidak Tidak Tidak Tidak Tidak Tidak
Direktur Line Operation
None None None None None None
Director of Line Operation
Menjabat hingga 5 Juni 2025
Serving until June 5, 2025
Irvan Pribadi
Tidak Tidak Tidak Tidak Tidak Tidak
Direktur Base Operation
None None None None None None
Director of Base Operations
Pudjo Sarwoko
Direktur Human Capital &
Tidak Tidak Tidak Tidak Ya Tidak
Corporate Affairs
None None None None Yes None
Director of Human Capital &
Corporate Affairs
Salusra Satria
Tidak Tidak Tidak Tidak Tidak Tidak
Direktur Keuangan
None None None None None None
Director of Finance
Mukhtaris
Tidak Tidak Tidak Tidak Tidak Tidak
Direktur Line Operation
None None None None None None
Director of Line Operation
274
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PT Garuda Maintenance Facility Aero Asia Tbk
Rangkap Jabatan Dewan Komisaris Concurrent Position of the Board of
Commissioners
Kebijakan rangkap jabatan Dewan Komisaris telah The concurrent policy for the Board of Commissioners
diatur dalam Anggaran Dasar dan Pedoman Dewan refers to the Articles of Association and the Board
Komisaris. Seluruh Dewan Komisaris Perseroan pada of Commissioners Manual. The Company’s Board
waktu bersamaan tidak diperbolehkan merangkap of Commissioners is not allowed to hold concurrent
jabatan dengan ketentuan sebagai berikut: positions as follow:
1. Mempunyai jabatan sebagai anggota Direksi BUMN, 1. Having a position as a member of the Directors
Badan Usaha Milik Daerah (BUMD), Badan Usaha of SOEs, Regionally Owned Enterprises (BUMD),
Milik Swasta, kecuali rangkap jabatan sebagai Direksi Business Entities Private owned, except for
pada BUMN yang merupakan pemegang saham concurrent positions as Directors of BUMN that
pengendali Perseroan atau apabila diatur lain oleh are the holders Company’s controlling shares or if
peraturan perundang-undangan; regulated other by statutory regulations;
2. Mempunyai jabatan sebagai pengurus partai politik 2. Has a position as a manager of a political party and/
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
dan/atau anggota legislative dan/atau calon kepala or legislative members and/or candidates for head
daerah/wakil kepala daerah; region/deputy head of region;
3. Mempunyai jabatan lainnya sesuai dengan ketentuan 3. Having other positions in accordance with the
peraturan perundang-undangan; dan/atau provisions of the legislation; and/or
4. Mempunyai jabatan lain yang dapat menimbulkan 4. Having another position that can give rise to conflict
benturan kepentingan. of interest.
5. Anggota Dewan Komisaris dapat merangkap jabatan 5. Members of the Board of Commissioners can
sebagai: concurrently position as:
6. Anggota Direksi paling banyak pada 2 (dua) Emiten 6. Members of the Board of Directors are no more than
atau Perusahaan Publik lain; dan 2 (two) Issuers or other public companies; and
7. Anggota Dewan Komisaris paling banyak pada 2 7. Members of the Board of Commissioners are at most
(dua) Emiten atau Perusahaan Publik lain. 2 (two) Issuers or other Public Companies.
Pada akhir tahun 2025, terdapat 2 (dua) orang anggota As of the end of 2025, there were 2 (two) members
Dewan Komisaris Perseroan yang mempunyai jabatan of the Company's Board of Commissioners who held a
rangkap di luar GMF. Informasinya telah disampaikan di concurrent position outside GMF. The information has
“Profil Perusahaan”, sub-bab “Profil Dewan Komisaris” been disclosed in the chapter “Company Profile,” sub-
dari setiap Komisaris yang menjabat per akhir 2025. chapters “Profile of the Board of Commissioners” of
each Commissioner in position as of the end of 2025.
Rangkap Jabatan Direksi Concurrent Position of the Board of
Directors
Sebagaimana diatur dalam Anggaran Dasar dan As stipulated in the Articles of Association and
Pedoman Direksi, anggota Direksi GMF dilarang Guidelines for Directors, members of the GMF Directors
merangkap jabatan sebagai: are prohibited concurrently serving as:
1. Anggota Direksi pada BUMN, Badan Usaha Milik 1. Member of the Board of Directors of SOEs, Owned
Daerah (BUMD), dan badan usaha milik swasta; Enterprises Regions (“BUMD”), and private-owned
business entities;
2. Anggota Dewan Komisaris/Dewan Pengawas pada 2. Members of the Board of Commissioners/Supervisory
Badan Usaha Milik Swasta; Board in Private Enterprises;
3. Jabatan struktural dan fungsional lainnya pada 3. Other structural and functional positions in central
instansi/lembaga pemerintah pusat/dan/atau daerah; government agencies/institutions/and/or area;
4. Jabatan Jabatan lainnya sesuai dengan ketentuan 4. Other positions in accordance with the provisions
dalam peraturan perundang-undangan, pengurus in statutory regulations, management political
partai politik dan/atau calon/anggota legislative dan/ parties and/or candidates/legislative members and/
atau calon kepala daerah, wakil kepala daerah; dan/ or regional head, deputy regional head candidates;
atau; and/or;
5. Jabatan lain yang berpotensi menimbulkan benturan 5. Other positions that have the potential to cause
kepentingan dengan perusahaan yang bersangkutan; conflicts of interest with that company concerned;
6. Anggota Dewan Komisaris pada perusahaan swasta, 6. Members of the Board of Commissioners of a private
kecuali: company, except:
7. Anggota Dewan Komisaris pada Anak Perusahaan atau 7. Member of the Board of Commissioners of a
perusahaan patungan antara Perseroan dengan pihak Subsidiary or a joint venture between the Company
lainnya, dengan ketentuan hanya berhak atas akumulasi with other parties, with provisions only is entitled
penghasilan sebagai anggota Dewan Komisaris pada to the accumulation of income as a member of the
satu atau lebih Anak Perusahaan/Perusahaan patungan Board of Commissioners at one or more Subsidiaries/
275
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01
maksimal sebesar 30% (tiga puluh persen dari gaji Joint ventures a maximum of 30% (thirty percent
02 anggota Direksi yang bersangkutan di Perseroan, of salary the relevant Directors in the Company,
sedangkan penghasilan lain atau selebihnya diserahkan while other income or the rest turned over to the
menjadi penghasilan Perseroan; Company’s income;
03 8. Anggota Dewan Komisaris untuk mewakili atau 8. Members of the Board of Commissioners to represent
memperjuangkan kepentingan Perseroan (seperti or fight for the interests of the Company (such as
pada PT Bursa Efek Indonesia) atau anggota Dewan on PT Indonesia Stock Exchange) or members The
Komisaris karena kewajiban yang ditentukan oleh Board of Commissioners because of its obligations
04
peraturan perundang-undangan. determined by statutory regulations.
Pada akhir tahun 2025, terdapat 2 (dua) anggota As of the end of 2025, there were 2 (two) members
05 Direksi Perseroan yang mempunyai jabatan rangkap of the Company's Board of Directors who held a
di luar GMF. Informasinya telah disampaikan di “Profil concurrent position outside GMF. The information has
Perusahaan”, sub-bab “Profil Direksi” dari setiap Direktur been disclosed in the chapter “Company Profile,” sub-
06 yang menjabat per akhir 2025. chapters “Profile of the Board of Directors” of each
Director in position as of the end of 2025.
PENGUNGKAPAN KEPEMILIKAN DISCLOSURE OF SHARE
SAHAM DEWAN KOMISARIS DAN OWNERSHIP AMONG THE BOARD OF
DIREKSI COMMISSIONERS AND DIRECTORS
Kepemilikan saham anggota Dewan Komisaris dan Share ownership of members of the Board of
Direksi, baik di GMF ataupun perusahaan lainnya Commissioners and Board of Directors, whether at GMF
senantiasa diungkapkan secara berkala melalui daftar or other companies, is always disclosed periodically
kepemilikan saham anggota Dewan Komisaris dan through the share ownership list of members of the
Tata Kelola Perusahaan - Corporate Governance
Direksi. Seluruh anggota Dewan Komisaris dan Direksi Board of Commissioners and Board of Directors. All
wajib menyampaikan transaksi pembelian dan penjualan members of the Board of Commissioners and Board
surat berharga kepada Sekretaris Perusahaan Otoritas of Directors must submit the securities transactions
Jasa Keuangan (OJK) paling lambat 3 (tiga) hari sejak to the Corporate Secretary of the Financial Services
terjadinya transaksi. Authority (OJK) not more than 3 (three) days after the
transaction date.
Demi menjaga independensi, Komisaris Independen To maintain its independence, the Independent
tidak diperkenankan, baik langsung maupun tidak Commissioners are not allowed, either directly or
langsung, memilikI saham GMF. Walaupun demikian, di indirectly, to own GMF shares. However, throughout
sepanjang tahun 2025, setiap anggota Dewan Komisaris 2025, each member of the Company's Board of
Perusahaan tercatat tidak memiliki saham GMF. Commissioners did not own any share at GMF.
Pada akhir tahun 2025, terdapat seorang Direktur At the end of 2025, there was one Director who directly
yang memiliki saham GMF secara langsung melalui owned GMF shares through the Employee Stock Allocation
program Employee Stock Allocation (“ESA”) pada saat (“ESA”) program during GMF’s IPO, and who remained
IPO GMF dan yang bersangkutan masih aktif sebagai an active employee of GMF. In addition, there were two
pegawai GMF dan juga terdapat dua Direktur lainnya other Directors who also held GMF shares. Meanwhile,
yang memiliki saham GMF. Selain itu, tidak terdapat there were no changes in GMF share ownership by other
perubahan kepemilikan saham GMF oleh anggota Dewan members of the Board of Commissioners and Board of
Komisaris dan Direksi lainnya di sepanjang tahun 2025. Directors throughout 2025. This information has been
Perihal ini, telah disampaikan oleh Sekretaris Perusahaan reported by the Corporate Secretary through periodic
melalui laporan daftar kepemilikan saham secara berkala share ownership reports to the Financial Services Authority
ke Otoritas Jasa Keuangan. (Otoritas Jasa Keuangan).
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PT Garuda Maintenance Facility Aero Asia Tbk
Kepemilikan Saham
Nama dan Posisi Share Ownership
Name and Position PT Garuda Indonesia Perusahaan Lain (di atas 5%)
GMF
(Persero) Tbk Other Company (above 5%)
Dewan Komisaris
Board of Commissioners
Menjabat Hingga Akhir Tahun 2025
Serving Until the End of 2025
Oki Yanuar
Komisaris Utama/Independen Nihil
... ...
President/Independent None
Commissioner
Dean Arslan
Nihil
Komisaris Independen ... ...
None
Independent Commissioner
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Giring Ganesha Djumaryo
Nihil
Komisaris ... ...
None
Commissioner
Sugiharto Prapto
Nihil
Komisaris ... ...
None
Commissioner
Menjabat hingga 5 Juni 2025
Serving until June 5, 2025
Dharmadi
Nihil Nihil Nihil
Komisaris Utama
None None None
President Commissioner
Rahmat Hanafi 3,846,004 lembar saham |
Nihil Nihil
Komisaris shares
None None
Commissioner
Ali Gunawan
Nihil Nihil Nihil
Komisaris Independen
None None None
Independent Commissioner
Abhan
Nihil Nihil Nihil
Komisaris Independen
None None None
Independent Commissioner
Agit Atriantio
Nihil Nihil Nihil
Komisaris Independen
None None None
Independent Commissioner
Direksi
Board of Directors
Menjabat Hingga Akhir Tahun 2025
Serving Until the End of 2025
Andi Fahrurrozi
2,300,500 lembar saham | Nihil Nihil
Direktur Utama
shares None None
CEO
Bobi Gumelar Raspati
Nihil
Direktur Base Management ... ...
None
Director of Base Management
Mitra Piranti
Nihil
Direktur Sumber Daya Manusia ... ...
None
Director of Human Capital
Tri Hartono
Nihil
Direktur Keuangan ... ...
None
Director of Finance
Endang Tardiana
Nihil
Direktur Line Operation ... ...
None
Director of Line Operation
Menjabat hingga 5 Juni 2025
Serving until June 5, 2025
Irvan Pribadi
62,800 lembar saham | Nihil Nihil
Direktur Base Operation
shares None None
Director of Base Operations
277
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01
Kepemilikan Saham
02 Nama dan Posisi Share Ownership
Name and Position PT Garuda Indonesia Perusahaan Lain (di atas 5%)
GMF
(Persero) Tbk Other Company (above 5%)
03 Pudjo Sarwoko
Direktur Human Capital &
Nihil Nihil
Corporate Affairs 89,200 lembar saham | shares
None None
Director of Human Capital &
04 Corporate Affairs
Salusra Satria
Nihil Nihil Nihil
Direktur Keuangan
None None None
Director of Finance
05
Mukhtaris*
Nihil 25,460 lembar saham |
Direktur Line Operation 275,000 lembar saham | shares
None shares
Director of Line Operation
06 *) Mengundurkan diri pada 30 Juni 2025, pengukuhan pengunduran diri pada RUPSLB 26 September 2025. | Resigned from his position on June 30, 2025, with the approval given
during the EGMS on September 27, 2025.
KEBIJAKAN PEMBERIAN PINJAMAN LOAN POLICY FOR THE BOARD OF
BAGI DEWAN KOMISARIS DAN DIREKSI COMMISSIONERS AND DIRECTORS
Sebagaimana diatur dalam Piagam Dewan Komisaris dan As stipulated in both Manual of the Board of
Piagam Direksi, Perseroan tidak memberikan fasilitas Commissioners and Directors, the Company does not
pinjaman kepada anggota Dewan Komisaris dan Direksi provide loan facilities to either of them ensuring the
dalam menjaga implementasi GCG. maintenance of GCG implementation.
KEBIJAKAN PENGUNDURAN DIRI POLICIES ON RESIGNATION OF THE
Tata Kelola Perusahaan - Corporate Governance
DEWAN KOMISARIS DAN DIREKSI BOARD OF COMMISSIONERS AND
APABILA TERLIBAT DALAM BOARD OF DIRECTORS IF INVOLVED IN
KEJAHATAN KEUANGAN FINANCIAL CRIMES
Sebagaimana diatur dalam Piagam Dewan Komisaris As stipulated in both Manual of the Board of
dan Piagam Direksi, anggota Dewan Komisaris dan Commissioners and Directors, members who are proven
Direksi yang telah terbukti terlibat dalam kejahatan to be involved in financial crimes and are convicted by
keuangan melalui penetapan status terpidana dari the legal authority, are required to resign from their
pihak yang berwenang, wajib mengundurkan diri dari positions. The financial crimes referred to include
jabatannya. Adapun kejahatan keuangan yang dimaksud manipulation and various forms of embezzlement in
seperti manipulasi dan berbagai bentuk penggelapan financial services activities, as well as criminal acts of
dalam kegiatan jasa keuangan serta Tindakan Pidana money laundering as outlined in Law Number 8 of 2010
Pencucian Uang sebagaimana dimaksud dalam Undang- concerning Prevention and Eradication of the Crime of
Undang Nomor 8 Tahun 2010 tentang Pencegahan dan Money Laundering.
Pemberantasan Tindak Pidana Pencucian Uang.
278
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PT Garuda Maintenance Facility Aero Asia Tbk
Sekretaris Dewan Komisaris
Secretary to the Board of Commissioners
Sekretaris Dewan Komisaris merupakan organ The Secretary to the Board of Commissioners is the
pendukung Dewan Komisaris yang bertugas memastikan Board’s supporting organ to ensure that the Board
Dewan Komisaris menerapkan prinsip-prinsip GCG applies the best practice of GCG principles according to
sesuai dengan best practices dan peraturan perundang- the prevailing laws and regulations. The Secretary to the
udangan yang berlaku. Selain itu, Sekretaris Dewan Board of Commissioners has to carry out administrative
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Komisaris juga mempunyai tugas dan fungsi untuk and secretarial activities of the Board as the supervisor
melakukan kegiatan administrasi dan kesekretariatan of the Company's management.
sesuai fungsi Dewan Komisaris sebagai pengawas
pengelolaan Perseroan.
MASA JABATAN TERM OF OFFICE
Sekretaris Dewan Komisaris memiliki masa jabatan The Secretary to the Board of Commissioners has a 3
3 (tiga) tahun terhitung sejak Surat Keputusan yang (three) year period since his appointment Decree and
mengangkatnya, dan dapat diperpanjang 2 (dua) tahun. can be extended for 2 (two) more term. The Board of
Dewan Komisaris memiliki hak untuk memberhentikan Commissioners has the right to dismiss its secretary at
sekretarisnya sewaktu-waktu sesuai dengan ketentuan any time as regulated.
yang berlaku.
PROFIL SEKRETARIS DEWAN PROFILE OF THE SECRETARY TO THE
KOMISARIS BOARD OF COMMISSIONERS
Sekretaris Dewan Komisaris dijabat oleh Yogi Aditama, The Secretary of the Board of Commissioners is Yogi
yang ditunjuk kembali berdasarkan Surat Keputusan Aditama, who was appointed based on the Decree
Dewan Komisaris No. DEKOM-GMF/SKEP/5001/25. of the Board of Commissioners No. DEKOM-GMF/
SKEP/5001/25.
Yogi Aditama
Sekretaris Dewan Komisaris
Secretary to the Board of Commissioners
Periode Jabatan Periode jabatan pertama yang berlaku 2020-2023, dan diperpanjang untuk periode kedua yaitu 2023-2025.
Period Serving his first term from 2020 to 2023, and extended from 2023 until 2025.
Warga Negara Indonesia Indonesian Citizen
Data Pribadi
Usia 34 tahun 34 years old
Personal Data
Kelahiran Kediri, 14 November 1990 Born in Kediri, November 14, 1990
Domisili
Tangerang, Banten, Indonesia
Domicile
Pendidikan Magister (S2) Ilmu Hukum, Universitas Indonesia
Education Master’s Degree in Law from the University of Indonesia
• SM Subsidiaries & Affiliations—PT Garuda Indonesia • SM Subsidiaries & Affiliations—PT Garuda
(Persero) Tbk (2022-sekarang) Indonesia (Persero) Tbk (2022-present)
• GCG Analyst—PT Garuda Indonesia (Persero) Tbk • GCG Analyst—PT Garuda Indonesia (Persero)
(2019-2022) Tbk (2019-2022)
Pengalaman Kerja • Corporate Governance Analyst—PT GMF Aero Asia • Corporate Governance Analyst—PT GMF Aero
Work Experience Tbk (2019-2020) Asia Tbk (2019-2020)
• GCG Compliance Officer—PT GMF Aero Asia Tbk • GCG Compliance Officer—PT GMF Aero Asia
(2017-2018) Tbk (2017-2018)
• GCG Analyst—PT GMF Aero Asia Tbk (2018) • GCG Analyst—PT GMF Aero Asia Tbk (2018)
• Legal Officer—PT GMF Aero Asia (2014-2017) • Legal Officer—PT GMF Aero Asia (2014-2017)
279
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01
Pelatihan dan Workshop: Training and Workshop:
• Professional Commissioners Program (15-16 Februari • Professional Commissioners Program (15-16
02 2025), PT Garuda Indonesia (Persero) Tbk Februari 2025), PT Garuda Indonesia (Persero)
Tbk
• Workshop Subsidiary Governance (19-20 September • Workshop Subsidiary Governance (19-20
Latar Belakang Pendidikan 2024), PT Dinamika Pasifik Solusindo (“DPS September 2024), PT Dinamika Pasifik
03 dan/atau Sertifikasi Profesi Consulting”) Solusindo (“DPS Consulting”)
yang Berlaku • Training Finnon: Understanding Financial Statement • Training Finnon: Understanding Financial
Educational Background (2-4 Oktober 2024), PPM Manajemen Statement (2-4 Oktober 2024), PPM
04 and/or Valid Professional Manajemen
Certificates
Sertifikasi: Certification:
• Pendidikan Profesi Konsultan Hukum Pasal Modal • Legal Consultant Professional Education
05 Dasar 1 Article Basic Capital 1
• Certified Governance Professional • Certified Governance Professional
• Certified Risk Management Officer • Certified Risk Management Officer
06 TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES OF
SEKRETARIS DEWAN KOMISARIS THE SECRETARY TO THE BOARD OF
COMMISSIONERS
Dalam melaksanakan tugasnya, Sekretaris Dewan In carrying out its duties, the Secretary to the Board
Komisaris mengacu pada Pedoman Kerja yang tercantum of Commissioners refers to the Guidelines listed in the
dalam Pedoman Direksi dan Dewan Komisaris, dengan Guidelines in the Board Manual as follows:
tugas dan tanggung jawab sebagai berikut:
1. Mengkoordinasikan pengurusan komunikasi dan 1. Coordinating the management of communication and
penyelenggaraan administrasi Dewan Komisaris dan administration of the Board of Commissioners and
kesekretariatan Dewan Komisaris sesuai hukum dan the Secretariat of the Board of Commissioners in
Tata Kelola Perusahaan - Corporate Governance
prinsip GCG; accordance with the law and GCG principles;
2. Mempersiapkan keputusan terhadap usulan 2. Prepare a decision on the proposed legal actions of
perbuatan hukum Direksi yang memerlukan the Board of Directors that require written approval
persetujuan tertulis Dewan Komisaris; from the Board of Commissioners;
3. Mempersiapkan materi awal dalam hal nasihat yang 3. Prepare preliminary material in terms of advice to
akan disampaikan oleh Dewan Komisaris kepada be submitted by the Board of Commissioners to the
Direksi; Board of Directors;
4. Mempersiapkan pendapat dan saran (tanggapan) 4. Prepare the opinions and suggestions (responses) of
Dewan Komisaris yang akan disampaikan kepada the Board of Commissioners which will be submitted
Rapat Umum Pemegang Saham mengenai RJPP, to the General Meeting of Shareholders regarding
RKAP dan Laporan Tahunan; RJPP, RKAP and Annual Report;
5. Mempersiapkan tugas Dewan Komisaris dalam 5. Prepare the duties of the Board of Commissioners in
menyusun program kerja tahunan dan dimasukkan preparing the annual work program and incorporated
ke dalam RKAP; into the RKAP;
6. Mempersiapkan usulan Dewan Komisaris kepada 6. Prepare the Board of Commissioners’ proposal to
RUPS mengenai Akuntan Publik yang akan digunakan the GMS regarding Public Accountants to be used
oleh Perseroan; by the Company;
7. Membuat risalah rapat Dewan Komisaris dan 7. Make minutes of Board of Commissioners’ meetings
menyampaikan aslinya kepada Perseroan serta and submit the originals to the Company and keep
menyimpan salinannya; a copy of them;
8. Mempersiapkan materi laporan tentang tugas 8. Preparing report material about the supervisory
pengawasan yang telah dilakukan oleh Dewan tasks that have been carried out by the Board of
Komisaris selama tahun buku terkait pada RUPS; Commissioners during the relevant fiscal year at GMS;
9. Mempersiapkan Panggilan Rapat Dewan Komisaris 9. Prepare a Notice for the Meeting of the Board of
secara tertulis yang ditandatangani oleh Komisaris Commissioners in writing signed by the President
Utama atau oleh anggota Dewan Komisaris yang Commissioner or by a member of the Board
ditunjuk oleh Komisaris Utama dan disampaikan kepada of Commissioners appointed by the President
Anggota Dewan Komisaris dalam jangka waktu paling Commissioner and submitted to the Members of
lambat 3 (tiga) hari sebelum rapat diadakan atau the Board of Commissioners no later than 3 (three)
dalam waktu yang lebih singkat jika dalam keadaan days before the meeting is held or in a shorter period
mendesak, dengan tidak memperhitungkan tanggal if in an emergency, not counting the date of the
panggilan dan tanggal rapat; summons and the date of the meeting;
10. Membuat risalah rapat yang memuat dinamika 10. Make minutes of meeting containing the dynamics
rapat yang mencerminkan akuntabilitas setiap of the meeting that reflects the accountability of
peserta rapat, serta evaluasi terhadap pelaksanaan each meeting participant, as well as an evaluation of
keputusan rapat sebelumnya; dan the implementation of the decisions of the previous
meeting; and
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11. Melaksanakan kewajiban lainnya yang ditugaskan 11. Carry out other obligations assigned by the Board
oleh Dewan Komisaris. of Commissioners.
PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT FOR
SEKRETARIS DEWAN KOMISARIS THE SECRETARY TO THE BOARD OF
COMMISSIONERS
Pada tahun 2025, Sekretaris Dewan Komisaris mengikuti In 2025, the Secretary to the Board of Commissioners
sejumlah program pendidikan yang dapat dilihat pada has participated in several educational programs that are
Laporan Keberlanjutan dalam Laporan Terintegrasi ini. available in the Sustainability Report of this Integrated
Report.
KEBIJAKAN REMUNERASI REMUNERATION POLICY
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Remunerasi Sekretaris Dewan Komisaris ditetapkan oleh The Board of Commissioners determines the
Dewan Komisaris dengan memperhatikan kemampuan remuneration of its secretary by paying attention to the
Perseroan. Besaran dan jenis penghasilan Sekretaris Company's capabilities. The amount and type of annual
Dewan Komisaris selama setahun tidak lebih besar remuneration for the secretary are not greater than
dari penghasilan organ pendukung Dewan Komisaris the income of other supporting bodies of the Board of
lainnya. Besaran dan jenis penghasilan Sekretaris Dewan Commissioners. The amount and type of remuneration of
Komisaris terdiri dari: the Secretary to the Board of Commissioners consist of:
1. Honorarium maksimal sebesar 10% (sepuluh persen) 1. An honorarium not more than 10% (ten percent) of
dari gaji Direktur Utama Perusahaan; the President Director’s salary;
2. Tunjangan; dan/atau 2. Allowances; and/or
3. Tantiem atau insentif kerja. 3. Rewards or work incentives.
LAPORAN PELAKSANAAN TUGAS REPORT OF DUTIES
Sekretaris Dewan Komisaris telah melakukan berbagai The Secretary to the Board of Commissioners has
kegiatan dalam mendukung pelaksanaan tugas done various activities in supporting the Board of
pengawasan Dewan Komisaris dan menyampaikan Commissioners in terms of supervision and submitted
laporan pelaksanaan tugasnya sepanjang tahun 2025, its work reports throughout 2025 as follows:
antara lain meliputi:
1. Menyusun Rencana Kerja dan Anggaran (RKA) 1. Prepared the Board of Commissioners’ Work Plan
Dewan Komisaris; and Budget (RKA);
2. Menyusun program pelatihan Dewan Komisaris; 2. Developed training programs for the Board of
Commissioners;
3. Mempersiapkan dan menghadiri kegiatan 3. Prepared for and attend GMS activities, including the
RUPS dalam RUPS RKAP dan RUPS Laporan RKAP GMS and the Annual Financial Accountability
Pertanggungjawaban Keuangan Tahunan; Report GMS;
4. Menyelenggarakan Rapat Internal Dewan Komisaris; 4. Organized internal meetings of the Board of
Commissioners;
5. Menyelenggarakan Rapat Dewan Komisaris dengan 5. Organized meetings between the Board of
Direksi; Commissioners and the Board of Directors;
6. Menyelenggarakan Rapat Dewan Komisaris dengan 6. Organized meetings between the Board of
Komite Dewan Komisaris; Commissioners and the Committees under the Board
of Commissioners;
7. Mengkoordinasikan anggota komite, jika diperlukan, 7. Coordinated committee members, if necessary, to
dalam rangka memperlancar tugas Dewan Komisaris; facilitate the duties of the Board of Commissioners;
8. Membuat Risalah Rapat Dewan Komisaris dan 8. Prepared minutes of the Board of Commissioners’
menyampaikan aslinya kepada Perusahaan serta meetings and submit the originals to the Company
menyimpan salinannya; while retaining copies;
9. Mempersiapkan materi laporan rutin kepada 9. Prepared materials for routine reports to Shareholders
Pemegang Saham tentang tugas pengawasan yang regarding the supervisory duties carried out by the
telah dilakukan oleh Dewan Komisaris; Board of Commissioners;
10. Menyusun, mempersiapkan dan melengkapi 10. Compiled, prepared, and completed documentation
kelengkapan GCG assessment aspek Dewan Komisaris; for GCG assessment aspects related to the Board
of Commissioners;
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11. Mempersiapkan materi dan review dalam hal nasihat 11. Prepared materials and conduct reviews for advice
02 dan tanggapan yang akan disampaikan oleh Dewan and responses to be delivered by the Board of
Komisaris kepada Direksi; Commissioners to the Board of Directors; and
12. Mempersiapkan keputusan terhadap usulan 12. Prepared decrees on proposed legal actions of the
03 perbuatan hukum Direksi yang memerlukan Board of Directors that require written approval from
persetujuan tertulis Dewan Komisaris; the Board of Commissioners;
13. Memastikan bahwa Dewan Komisari mematuhi 13. Ensured that the Board of Commissioners complies
peraturan perundang-undangan serta menerapkan with laws and regulations and implements good
04
prinsip tata kelola perusahaan yang baik; corporate governance principles;
14. Memberikan informasi yang dibutuhkan oleh Dewan 14. Provided information required by the Board of
Komisaris secara berkala dan/atau sewaktu-waktu Commissioners on a regular and/or ad hoc basis
05 apabila diminta; when requested;
15. Sebagai penghubung (liaison officer) Dewan 15. Acted as a liaison officer for the Board of
Komisaris/Dewan Pengawas BUMN dengan pihak Commissioners/Supervisory Board of SOEs with
06 lain. other parties.
GMF memiliki sejumlah Komite yang berperan penting untuk memastikan keberlanjutan
usaha, terutama dalam hal implementasi GCG terhadap manajemen risiko. Komite-komite
tersebut memiliki Pedoman Kerja yang telah diunggah di situs web resmi GMF dan dapat
diakses oleh publik.
GMF owns several committees with important roles to support business sustainability, particularly
in implementing GCG principles on risk management. Those Committees work according to the
Charter as guideline that has been uploaded to the official website of GMF and accessible for the
public.
CLICK HERE
Tata Kelola Perusahaan - Corporate Governance
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Komite Audit
Audit Committee
Komite Audit merupakan organ pendukung Dewan Audit Committee is the Board of Commissioners’
Komisaris yang bertugas untuk memberikan pendapat supporting body to provide independent and professional
secara independen dan profesional mengenai opinions concerning internal control, transparency, and
pengendalian internal, keterbukaan, dan pelaporan financial report. Audit Committee evaluates the public
keuangan. Komite Audit melakukan kajian terhadap accountants and improves GCG practices concerning
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
akuntan publik dan meningkatkan praktik GCG the Board of Commissioners’ supervisory duties and
sehubungan dengan tugas dan fungsi pengawasan function.
Dewan Komisaris.
Seluruh anggota Komite Audit diangkat dan diberhentikan Audit Committee members are appointed and dismissed
oleh Dewan Komisaris. Komite Audit dibentuk dengan by the Board of Commissioners. Audit Committee
mengacu pada Peraturan OJK No. 55/POJK.04/2015 was formed by referring to OJK Regulation No. 55/
tentang Pembentukan dan Pelaksanaan Kerja Komite POJK.04/2015 concerning the Establishment and
Audit. Implementation of the Audit Committee's Work.
TERM OF OFFICE
MASA JABATAN
The office period for Audit Committee is set for 3 (three)
Komite Audit memiliki masa jabatan 3 (tiga) tahun years, starting from the issuance of his appointment
terhitung sejak Surat Keputusan yang mengangkatnya Decree with an extension of another 2 (two) years.
dan dapat diperpanjang satu kali selama 2 (dua) tahun The Board of Commissioners has the right to dismiss
masa jabatan. Dewan Komisaris memiliki hak untuk the committee’s members at any time as the regulation
memberhentikan anggota komite sewaktu-waktu sesuai allows.
dengan ketentuan yang berlaku.
KUALIFIKASI ANGGOTA QUALIFICATIONS
Pembentukan dan Susunan Keanggotaan: Formation and Composition:
1. Komite Audit dibentuk dengan Keputusan Dewan 1. The Audit Committee is formed by Decision Board
Komisaris dan bertanggung jawab kepada Dewan of Commissioners and is responsible to Board of
Komisaris. Commissioners.
2. Komite Audit paling sedikit terdiri dari 3 (tiga) orang 2. The Audit Committee consists of at least 3
anggota yang berasal dari Komisaris Independen (three) members who come from Commissioners
dan Pihak dari luar. Independent and outside parties.
3. Komite Audit merangkap Anggota yang merupakan 3. The Audit Committee is concurrently a Member is
Komisaris Independen. an Independent Commissioner.
4. Anggota Audit lainnya merupakan Pihak yang berasal 4. Other Audit members are parties from outside the
dari luar Perusahaan. Company.
Persyaratan Keanggotaan Requirements:
1. Komisaris Independen: 1. Independent Commissioner:
a. Komisaris Independen wajib memenuhi a. Independent Commissioners must fulfill
persyaratan sebagaimana diatur dalam Peraturan requirements as regulated Financial Services
Otoritas Jasa Keuangan Nomor 33/POJK. Authority Number 33/POJK. 04/2014 concerning
04/2014 tentang Direksi Dan Dewan Komisaris the Board of Directors and the Board of
Emiten atau Perusahaan Publik; Commissioners of an Issuer or a public company;
2. Anggota Audit: 2. Audit Members:
a. Wajib memiliki integritas yang tinggi, kemampuan, a. Must have high integrity, ability, knowledge,
pengetahuan, pengalaman sesuai dengan bidang experience according to the field his job, and
pekerjaannya, serta mampu berkomunikasi able to communicate well;
dengan baik;
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b. Wajib memahami laporan keuangan, bisnis b. Must understand financial statements, business
02 perusahaan khususnya yang terkait dengan companies specifically related to Issuer services
layanan jasa atau kegiatan usaha Emiten atau or business activities Public Company, audit
Perusahaan Publik, proses audit, manajemen process, management risk, and statutory
03 risiko, dan peraturan perundang-undangan di regulations at Capital Market sector and
bidang Pasar Modal serta peraturan perundang- legislation other related;
undangan terkait lainnya;
c. Wajib mematuhi kode etik Komite Audit yang c. Must comply with the Audit Committee’s code of
04
ditetapkan oleh Perseroan; ethics determined by the Issuer or Public Company;
d. Bersedia meningkatkan kompetensi secara terus d. Willing to increase competence continuously
menerus melalui pendidikan dan pelatihan; continuously through education and training;
05 e. Wajib memiliki paling sedikit 1 (satu) anggota e. Required to have at least 1 (one) member with
yang berlatar belakang pendidikan dan keahlian educational background and expertise in the field
di bidang akuntansi dan keuangan; of education background and expertise in the
06 field of accounting and finance;
f. Wajib memiliki paling sedikit 1 (satu) anggota f. Required to have at least 1 (one) member who
yang memahami industri/bisnis Perseroan; understand the Company's industry/business;
g. Dapat menyediakan waktu yang cukup untuk g. Can provide sufficient time to complete his/her
menyelesaikan tugasnya; duties;
h. Bukan merupakan orang dalam Kantor Akuntan h. Not an insider of the Public Accounting Firm,
Publik, Kantor Konsultan Hukum, Kantor Jasa Legal Consultant Office, Public Appraisal Service
Penilai Publik atau pihak lain yang memberi Office or other parties that provide assurance
jasa asurans, jasa non-asurans, jasa penilai services, nonassurance services, appraisal
dan/atau jasa konsultasi lain kepada Perseroan services and/or other consulting services to
yang bersangkutan dalam waktu 6 (enam) bulan Company concerned within the last 6 (six) the
Tata Kelola Perusahaan - Corporate Governance
terakhir; last 6 (six) months;
i. Bukan merupakan orang yang bekerja atau i. Not a person who works or has authority and
mempunyai wewenang dan tanggung jawab responsibility for planning, leading, controlling,
untuk merencanakan, memimpin, mengendalikan, or supervising the activities of activities of the
atau mengawasi kegiatan Perseroan tersebut Company within the last 6 (six) months last 6 (six
dalam waktu 6 (enam) bulan terakhir, kecuali months), except for Independent Commissioner;
Komisaris Independen;
j. Tidak mempunyai saham langsung maupun tidak j. Has no direct or indirect shares directly or
langsung pada Perseroan; indirectly in the Company;
k. Dalam hal anggota Komite Audit memperoleh k. In the event that a member of the Audit
saham Perseroan baik langsung maupun tidak Committee acquires shares Company either
langsung akibat suatu peristiwa hukum, saham directly or indirectly as a result of a legal event,
tersebut wajib dialihkan kepada pihak lain dalam the shares must be transferred to other parties
jangka waktu paling lama 6 (enam) bulan setelah within a maximum period of 6 (six) months after
diperolehnya saham tersebut; the acquisition of the shares;
l. Tidak mempunyai hubungan afiliasi dengan l. Has no affiliation with any member of the members
anggota Dewan Komisaris, anggota Direksi, atau of the Board of Commissioners, members of the
Pemegang Saham Utama Perseroan; dan Board of Directors, or Major of the Company; and
m. Tidak mempunyai hubungan usaha baik langsung m. Has no business relationship, either directly or
maupun tidak langsung yang berkaitan dengan indirectly related to the business activities of the
kegiatan usaha Emiten atau Perusahaan Publik. Issuer or Public Company.
KOMPOSISI ANGGOTA KOMITE AUDIT COMPOSITION OF AUDIT COMMITTEE
MEMBERS
Komposisi Anggota Komite Audit per 31 Desember 2025
Composition of Audit Committee Members as of December 31, 2025
Nama Jabatan Dasar Pengangkatan Masa Jabatan Periode Jabatan
Name Position Basis of Appointment Term of Office Office Period
Mengikuti masa jabatan
SK DEKOM-GMF/SKEP/5002/21 sebagai Komisaris
Ketua/Komisaris Independen tanggal 23 September 2021 Independen
Ali Gunawan*
Chair/Independent Commissioner SK DEKOM-GMF/SKEP/5002/21 Followed his term
dated September 23rd, 2021 as Independent
Commissioner
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Komposisi Anggota Komite Audit per 31 Desember 2025
Composition of Audit Committee Members as of December 31, 2025
Nama Jabatan Dasar Pengangkatan Masa Jabatan Periode Jabatan
Name Position Basis of Appointment Term of Office Office Period
Mengikuti masa jabatan
SK DEKOM-GMF/SKEP/5002/25 sebagai Komisaris
Ketua/Komisaris Indepen tanggal 18 Juni 2025 Independen
Dean Arslan**
Chair/Independent Commissioner SK DEKOM-GMF/SKEP/5002/21 Followed his term
dated June 18th, 2025 as Independent
Commissioner
Mengikuti masa jabatan
Anggota/Komisaris Utama/ SK DEKOM-GMF/SKEP/5002/25
sebagai Komisaris
Komisaris Independen tanggal 18 Juni 2025
Oki Yanuar** U tama/Komisaris
Member/President Commissioner/ SK DEKOM-GMF/SKEP/5002/21
Independen
Independent Commissioner dated June 18th, 2025
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
SK DEKOM-GMF/SKEP/5002/24 24 September 2024 s.d
Anggota tanggal 4 Oktober 2024 24 September 2026 Kedua
Dodi Yasendri
Member SK DEKOM-GMF/SKEP/5002/24 September 24, 2024 Second
dated October 4, 2024 to September 23, 2026
SK DEKOM-GMF/SKEP/5002/23 5 Juli 2023 s.d 5 Juli
Edward Okky Anggota tanggal 05 Juli 2023 2026 Pertama
Avianto Member Decree DEKOM-GMF/ July 5, 2023 until July First
SKEP/5002/23 dated July 5, 2023 5, 2026
*) Diberhentikan sebagai Ketua Komite Audit & Kebijakan Tata Kelola Perusahaan (Corporate Governance) melalui Surat Keputusan Dewan Komisaris Perseroan No. DEKOM-GMF/
SKEP/5002/25 tanggal 18 Juni 2025 tentang Penetapan Komite Audit sebagai Organ Pendukung Dewan Komisaris PT Garuda Maintenance Facility Aero Asia Tbk. | Dismissed as
Chairman of the Audit & Corporate Governance Policy Committee through the Board of Commissioners Decree No. DEKOM-GMF/SKEP/5002/25 dated June 18, 2025 concerning
the Establishment of the Audit Committee as a Supporting Organ of the Board of Commissioners of PT Garuda Maintenance Facility Aero Asia Tbk.
**) Diangkat sebagai Ketua dan Anggota Komite Audit Perseroan melalui Surat Keputusan Dewan Komisaris Perseroan No. DEKOM-GMF/SKEP/5002/25 tanggal 18 Juni 2025
tentang Penetapan Komite Audit sebagai Organ Pendukung Dewan Komisaris PT Garuda Maintenance Facility Aero Asia Tbk. | Appointed as Chairman and Member of the
Company’s Audit Committee through the Board of Commissioners Decree No. DEKOM-GMF/SKEP/5002/25 dated June 18, 2025 concerning the Establishment of the Audit
Committee as a Supporting Organ of the Board of Commissioners of PT Garuda Maintenance Facility Aero Asia Tbk.
PROFIL ANGGOTA KOMITE AUDIT PROFILE OF AUDIT COMMITTEE
MEMBERS
Profil Ketua Komite Audit, Dean Arslan, dapat dilihat The Audit Committee Chair profile, Dean Arslan, is
di profil Dewan Komisaris pada bab Profil Perusahaan available in the Board of Commissioners’s Profile in the
dalam Laporan Terintegrasi ini. Company Profile chapter of this Integrated Report.
Dodi Yasendri
Anggota
Member
Warga Negara Indonesia Indonesian Citizens
Data Pribadi Usia 64 tahun 64 years old
Personal Data Kelahiran Jember, 21 April 1960 Born in Jember, April 21, 1960
Berdomisili di Jakarta Domiciled in Jakarta
Sarjana Teknik, Jurusan Mechanical Engineering dari Institut Teknologi Sepuluh Nopember
Pendidikan (1985)
Education Bachelor of Engineering, Majoring in Mechanical Engineering from the Sepuluh Nopember
Institute of Technology (1985)
• Executive Program Manager (2016-2019)
Pengalaman Kerja
• Vice President Component Services (2015-2016)
Work Experience
• Vice President Engineering Services (2013-2015)
Rangkap Jabatan Tidak memiliki rangkap jabatan di dalam dan luar GMF.
Concurrent Position No concurrent position within and outside of GMF.
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Edward Okky Avianto
Anggota
02 Member
Warga Negara Indonesia Indonesian Citizens
Data Pribadi Usia 58 tahun 58 years old
03 Personal Data Kelahiran Bandung, 23 Oktober 1966 Born in Bandung, October 23, 1966
Berdomisili di Tangerang Selatan Domiciled in Tangerang Selatan
Pendidikan Sarjana, Jurusan Administrasi Niaga dari Universitas Katolik Parahyangan (1993)
04 Education Bachelor of Commerce Administration from Parahyangan Catholic University (1993)
• Komisaris PT Garuda Daya Pratama Sejahtera (2021-2023)
• Commissioner of PT Garuda Daya Pratama Sejahtera (2021-2023)
05 Pengalaman Kerja • Direktur Keuangan PT Garuda Maintenance Facility Aero Asia Tbk (2018-2022)
Work Experience • Finance Director of PT Garuda Maintenance Facility Aero Asia Tbk (2018-2022)
• Direktur Keuangan & Investasi DPGA (2018)
• DPGA Finance & Investment Director (2018)
06
Rangkap Jabatan Tidak memiliki rangkap jabatan di dalam dan luar GMF.
Concurrent Position No concurrent position within and outside of GMF.
INDEPENDENSI DAN RANGKAP INDEPENDENCY AND CONCURRENT
JABATAN KOMITE AUDIT POSITION OF AUDIT COMMITTEE
Anggota Komite Audit harus berasal dari pihak yang Audit Committee members must be independent, with a
independen dan salah seorang anggotanya memiliki member being an expert in accounting and/or finance.
keahlian dalam bidang akuntansi dan/atau keuangan This requirement is important to avoid conflicts of
serta salah seorang anggotanya juga memahami interest in the decision-making process.
Tata Kelola Perusahaan - Corporate Governance
industri/bisnis Perseroan. Persyaratan ini penting untuk
menghindari adanya benturan kepentingan dalam proses
pengambilan keputusan.
Independensi Anggota Komite Audit
Indepedency of Audit Committee Members
Edward
Kriteria Independensi Ali Dean Oki Dodi
Okky
Independence Criteria Gunawan Arsla Yanuar Yasendri
Avianto
Bukan Anggota Manajemen Terpenuhi Terpenuhi Terpenuhi Terpenuhi Terpenuhi
Not a Management Member Fulfilled Fulfilled Fulfilled Fulfilled Fulfilled
Bebas dari hubungan usaha dan hubungan lainnya yang dapat
mempengaruhi keputusan Terpenuhi Terpenuhi Terpenuhi Terpenuhi Terpenuhi
Free from business relationships and others that can influence Fulfilled Fulfilled Fulfilled Fulfilled Fulfilled
decisions
Bukan pemegang saham mayoritas perusahaan atau pegawai
yang berhubungan langsung dengan pemegang saham mayoritas
Terpenuhi Terpenuhi Terpenuhi Terpenuhi Terpenuhi
Perseroan
Fulfilled Fulfilled Fulfilled Fulfilled Fulfilled
Not the majority shareholder of the company or employees
who deal directly with the majority shareholder of the Company
Bukan pegawai atau pernah bekerja sebagai eksekutif pada
Perseroan atau anggota perusahaan afiliasi, setidaknya 3 (tiga)
tahun sebelum menjadi anggota Komite Terpenuhi Terpenuhi Terpenuhi Terpenuhi Terpenuhi
Not an employee or has worked as an executive in a company Fulfilled Fulfilled Fulfilled Fulfilled Fulfilled
or a member of an affiliated company, at least 3 (three) years
before becoming a member of the Committee
Bukan penasihat atau konsultan utama profesional yang material
bagi Perseroan atau perusahaan afiliasi, atau pegawai yang
berhubungan langsung dengan penyedia jasa, setidaknya 3
(tiga) tahun sebelum menjadi anggota Komite Terpenuhi Terpenuhi Terpenuhi Terpenuhi Terpenuhi
Not a professional advisor or principal consultant for the Company Fulfilled Fulfilled Fulfilled Fulfilled Fulfilled
or affiliated company, or employees who deal directly with the
service provider, at least 3 (three) years before becoming a
member of the Committee
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Independensi Anggota Komite Audit
Indepedency of Audit Committee Members
Edward
Kriteria Independensi Ali Dean Oki Dodi
Okky
Independence Criteria Gunawan Arsla Yanuar Yasendri
Avianto
Bukan pemasok atau pelanggan utama dari Perseroan atau afiliasi
atau pegawai dari/atau yang berhubungan langsung atau tidak
langsung dengan pemasok atau pelanggan utama Terpenuhi Terpenuhi Terpenuhi Terpenuhi Terpenuhi
Not a supplier or main customer of the Company or its affiliation Fulfilled Fulfilled Fulfilled Fulfilled Fulfilled
or employee of/or who has direct or indirect contact with the
main supplier or customer
Tidak memiliki hubungan perjanjian dengan Perseroan atau
perusahaan afiliasi lainnya sebagai Direksi Terpenuhi Terpenuhi Terpenuhi Terpenuhi Terpenuhi
Has no agreement relationship with the Company or other Fulfilled Fulfilled Fulfilled Fulfilled Fulfilled
affiliated companies as Directors
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
PEDOMAN KERJA: PIAGAM KOMITE WORK GUIDELINES: AUDIT COMMITTEE
AUDIT CHARTER
Dalam menjalankan tugasnya, Komite Audit telah Audit Committee works according to the working
dilengkapi dengan pedoman kerja yang ditetapkan guidelines in the Audit Committee Charter. Following
melalui Piagam Komite Audit. Sehubungan dengan the change in the committee nomenclature as well
perubahan nomenklatur komite serta penyesuaian as adjustments to the prevailing regulations and the
terhadap ketentuan yang berlaku dan kebutuhan Company’s needs, the Board of Commissioners updated
Perseroan, Dewan Komisaris telah melakukan penetapan and enacted the Audit Committee Charter in 2025
dan pemutakhiran Piagam Komite Audit pada tahun 2025 pursuant to the Board of Commissioners’ Decree No.
berdasarkan Surat Keputusan Dewan Komisaris Nomor DEKOM-GMF/SKEP/5007/25 dated 17 November 2025
DEKOM-GMF/SKEP/5007/25 tanggal 17 November 2025 regarding the Stipulation of the Board Committees
tentang Penetapan Piagam Komite Dewan Komisaris Charter and the Nomination Guidelines for the Board
serta Pedoman Nominasi Direksi dan Dewan Komisaris of Directors and the Board of Commissioners for 2025.
Tahun 2025.
Piagam Komite Audit tersebut menjadi pedoman bagi The Audit Committee Charter serves as a guideline
Komite Audit dalam melaksanakan tugas dan tanggung for the Audit Committee in performing its duties and
jawabnya untuk membantu Dewan Komisaris dalam responsibilities to assist the Board of Commissioners in
menjalankan fungsi pengawasan. Piagam dimaksud carrying out its supervisory function. The Charter sets
antara lain mengatur mengenai latar belakang; visi out, among others, the background; vision and mission;
dan misi; maksud dan tujuan; keanggotaan; struktur purpose and objectives; membership; organizational
organisasi, tugas, tanggung jawab dan wewenang; structure, duties, responsibilities and authorities; work
prosedur dan tata cara kerja; kebijakan rapat; pelaporan; procedures; meetings; reporting and complaint handling;
penanganan pengaduan; program pengembangan; development program; confidentiality; and closing
kerahasiaan; serta ketentuan penutup. provisions.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Tugas dan tanggung jawab Komite Audit sesuai Piagam Duties and Responsibilities of Audit Committee according
Komite Audit yaitu: to Audit Committee Charter are as follows:
1. Melakukan telaah atas efektivitas sistem pengendalian 1. Reviewing the effectiveness of the internal control
intern dan efektivitas pelaksanaan tugas eksternal system and the effectiveness of the performance
auditor dan internal auditor; of external auditors and internal auditors;
2. Melakukan telaah dan memantau proses audit dan 2. Reviewing and monitoring the audit process and the
proses pelaporan keuangan Perseroan; Company’s financial reporting process;
3. Memberikan rekomendasi kepada Dewan Komisaris 3. Provide recommendations to the Board of
mengenai penunjukan auditor eksternal, Commissioners regarding the appointment of an
external auditor;
4. Melakukan penelaahan atas informasi keuangan 4. Reviewing financial information that will be issued,
yang akan dikeluarkan antara lain laporan keuangan, including financial statements, projections and other
proyeksi dan informasi keuangan lainnya; financial information;
5. Memantau kepatuhan perusahaan pada peraturan 5. Monitor company compliance with rules and
dan regulasi terkait dengan usaha Perseroan; regulations related to the Company’s business;
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01
6. Menelaah dan memberikan rekomendasi kepada 6. Reviewing and providing recommendations to the
02 Dewan Komisaris terkait dengan adanya potensi Board of Commissioners related to potential conflicts
benturan kepentingan; of interest;
7. Menyusun dan memutakhirkan Piagam Komite Audit 7. Develop and update the Audit Committee Charter in
03 sesuai dengan perkembangan bisnis dan kebutuhan accordance with business development and the needs
Perseroan; of the Company;
8. Mengadakan rapat secara berkala dengan auditor 8. Holding regular meetings with internal and external
internal dan eksternal untuk membahas hasil evaluasi auditors to discuss the evaluation results and audit
04
dan hasil audit atas pengendalian internal serta results on internal control and the quality of financial
kualitas laporan keuangan, statements;
9. Melaksanakan tugas-tugas lain yang diberikan oleh 9. Carry out other tasks assigned by the Board of
05 Dewan Komisaris, khususnya dalam bidang yang Commissioners, particularly in the fields related to
terkait dengan akuntansi dan keuangan, penerapan accounting and finance, governance implementation,
tata kelola, serta kewajiban lain sesuai regulasi and other obligations in accordance with relevant
06 terkait. regulations.
RAPAT KOMITE AUDIT AUDIT COMMITTEE MEETING
Kebijakan rapat Komite Audit mengacu pada Piagam The meeting policy of the Audit Committee refers to the
Komite Audit yang mengatur rapat dilakukan sekali Audit Committee Charter, which stipulates that meetings
setiap triwulan. Keputusan rapat diambil berdasarkan are to be held once every quarter. Meeting resolutions
musyawarah mufakat. Jalannya rapat, perbedaan are made based on deliberation and consensus. The
pendapat (dissenting opinion) dan keputusan proceedings of the meetings, any differences of opinion
yang diambil dalam rapat Komite wajib dicatat dan (dissenting opinions), and the resolutions adopted must be
didokumentasikan dengan baik dalam risalah rapat. properly recorded and documented in the meeting minutes.
Tata Kelola Perusahaan - Corporate Governance
Risalah rapat tersebut ditandatangani oleh Ketua dan The minutes of the meetings are signed by the Chairman
Anggota Komite serta didistribusikan kepada Ketua and Members of the Committee and distributed to the
Komite, Sekretaris Dewan Komisaris dan peserta rapat. Chairman of the Committee, the Secretary of the Board
of Commissioners, and meeting participants.
Pada tahun 2025, Komite Audit melakukan rapat In 2025, the Audit Committee held a total of 8 meetings.
sebanyak 8 kali rapat. Berikut informasi mengenai risalah The following is information regarding the minutes and
dan rekapitulasi kehadiran rapat-rapat Komite Audit. attendance of the Audit Committee meetings.
Rekapitulasi Kehadiran Komite Audit pada Rapat
Recapitulation of the Presence of Audit Committee at the Meeting
Jumlah Wajib Rapat
Anggota Komite Audit Jumlah Kehadiran Kehadiran
Number of Mandatory
Audit Committee Members Number of Presence Presence
Meeting
Ali Gunawan
2 2 100%
Ketua
Chairman
Dean Arslan
6 6 100%
Ketua
Chairman
Dodi Yasendri
8 8 100%
Anggota
Member
Edward Okky Avianto
6 6
Anggota 100%
Member
Oki Yanuar
6 6
Anggota 100%
Member
Rata-rata
100%
Average
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Risalah Rapat Komite Audit
Minutes of Audit Committee Meeting
Alasan
Tanggal Agenda Rapat Kehadiran
Ketidakhadiran
Date Meeting Agenda Presence
Reasons for Absence
20 Maret 2025 Closing Meeting LK Audited 2024
100% -
March 20, 2025 Closing Meeting Audited FS for 2024
16 April 2025 Update Internal Audit
100% -
April 16, 2025 Internal Audit Update
17 Juli 2025 Rapat Pemantauan Progres Audit SPI Q2
100% -
July 17, 2025 Q2 SPI Audit Progress Monitoring Meeting
Pembahasan Evaluasi Kebijakan Pengadaan dan Kebijakan
30 Juli 2025 Manajemen Risiko
100% -
July 30, 2025 Discussion on Procurement Policy Evaluation and Risk
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Management Policy
25 September 2025 Pembahasan Kajian KSO dengan BIJB
100% -
September 25, 2025 Discussion on KSO Review with BIJB
6 Oktober 2025 Pembahasan Kajian KSO dengan BIJB
100% -
October 6, 2025 Discussion on KSO Review with BIJB
4 November 2025 Rapat Pemantauan Progres Audit SPI Q3
100% -
November 4, 2025 Q3 SPI Audit Progress Monitoring Meeting
5 Desember 2025 Audit Plan 2026
100% -
December 5, 2025 2026 Audit Plan
KEBIJAKAN REMUNERASI REMUNERATION POLICY
Remunerasi anggota Komite Audit ditetapkan oleh Dewan The remuneration of Audit Committee members was
Komisaris. Ketentuan pemberian honorarium untuk determined by the Board of Commissioners. The
Anggota Komite Dewan Komisaris diatur berdasarkan honorarium for members of the Board of Commissioners’
ketentuan berikut: Committee are regulated based on the following:
1. Honorarium setiap bulannya; 1. Monthly honorarium;
2. Fasilitas kesehatan berupa rawat inap, rawat jalan, 2. Health facilities including inpatient care, outpatient
dan obat-obatan bagi yang bersangkutan, tidak care, and medication for the individual, excluding
termasuk keluarga; family members;
3. Tunjangan hari raya yang dibayarkan sekali dalam 1 3. Holiday allowance paid once a year, equivalent to
tahun sebesar 1 kali honorarium; one month of honorarium;
4. Anggota Dewan Komisaris yang menjadi ketua 4. Members of the Board of Commissioners who serve
atau anggota Komite tidak diberikan penghasilan as Chair or members of a Committee do not receive
tambahan dari jabatan tersebut selain Penghasilan additional income from that position other than their
sebagai anggota Dewan Komisaris Perseroan; dan remuneration as members of the Company’s Board
of Commissioners; and
5. Fasilitas kesehatan tidak diberikan jika Anggota 5. Health facilities are not provided if the Committee
Komite Dewan Komisaris berstatus sebagai pegawai Member of the Board of Commissioners holds
Garuda Indonesia Group. employee status within the Garuda Indonesia Group.
PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT FOR
KOMITE AUDIT AUDIT COMMITTEE
Komite Audit memiliki ketentuan yang termuat di Piagam The Audit Committee has provisions set out in the Audit
Komite Komite Audit terkait peningkatan kompetensi Committee Committee Charter regarding the continuous
secara berkesinambungan untuk anggota, khususnya enhancement of members’ competencies, particularly
untuk menyeleraskan dengan perkembangan usaha dan to ensure alignment with business developments and
kondisi Perseroan. the Company’s conditions.
Informasi mengenai daftar kegiatan pelatihan dan Information on the list of training and competency
peningkatan kompetensi yang diikuti Komite Audit development programs of Audit Committee in 2025
sepanjang tahun 2025 dapat dilihat pada Laporan is available in the Sustainability Report within this
Keberlanjutan dalam Laporan Terintegrasi ini. Integrated Report.
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01
PENCAPAIAN KOMITE AUDIT ACHIEVEMENT OF AUDIT COMMITTEE
02
Pencapaian Rencana Kerja Komite Audit tahun 2025 The achievement of Audit Committee 2025 Work Plan
disampaikan sebagai berikut: is as follows:
03
Rencana Kerja Komite Audit 2025 Realisasi
No.
Audit Committee 2025 Work Plan Realization
04 Komite Audit
A.
Audit Committee
Membuat Program Kerja Tahunan Komite Audit
05 1. 100%
Making the Annual Work Program of Audit Committee
Menyusun Piagam Komite Audit serta memutakhirkannya dari waktu ke waktu sesuai dengan
perkembangan bisnis dan kebutuhan Perseroan
2. 100%
06 Prepare the Audit Committee Charter and update it from time to time in accordance with business
development and the Company needs
Membuat laporan berkala Triwulanan dan Tahunan kepada Dewan Komisaris, yangminimal memuat
perbandingan realisasi kegiatan dengan program kerja tahunan serta substansi hasil kegiatan dan
rekomendasinya yang diungkapkan dalam Laporan Tahunan Perseroan
3. 100%
Make quarterly and annual reports to the Board of Commissioners, which at least contains a
comparison of the realization of activities with the annual work program as well as the substance
of the results of its activities and recommendations disclosed in the Company’s Annual Report
Membuat laporan khusus kepada Dewan Komisaris yang berisi laporan setiap temuan yang
diperkirakan dapat mengganggu efektivitas Perseroan
4. 100%
Make a special report to the Board of Commissioners that contains reports of any findings that are
expected to interfere with the Company’s effectiveness
Audit
Tata Kelola Perusahaan - Corporate Governance
B.
Audit
Melakukan penelaahan atas informasi keuangan yang akan dikeluarkan Perseroan kepada publik
dan/atau pihak otoritas antara lain laporan keuangan, proyeksi, dan laporan lainnya terkait dengan
informasi keuangan Perseroan
1. 100%
Reviewing the financial information to be released by the Company to the public and/or authorities,
including financial statements, projections and other reports related to the Company’s financial
information
Melakukan penelaahan atas ketaatan terhadap peraturan perundang-undangan yang berhubungan
dengan kegiatan Perusahaan, Anggaran Dasar, dan perjanjian dengan pihak ketiga
2. 100%
Reviewing compliance with laws and regulations relating to Company activities, Articles of
Association, and agreements with third parties
Memberikan pendapat independen dalam hal terjadi perbedaan pendapat antara manajemen dan
akuntan atas jasa yang diberikannya
3. N/A
Providing Independent opinions in the event of differences of opinion between Management and
the Accountant regarding the services provided
Memberikan rekomendasi kepada Dewan Komisaris mengenai penunjukan Akuntan yang didasarkan
pada independensi, ruang lingkup penugasan, dan imbalan jasa
4. 100%
Provide recommendations to the Board of Commissioners regarding the appointment of an accountant
based on independence, the scope of the assignment, and compensation for services
Melakukan pemeriksaan oleh auditor internal dan auditor eksternal serta mengawasi pelaksanaan
tindak lanjut oleh penelaahan atas pelaksanaan Direksi atas temuan auditor internal dan auditor
eksternal
5. 100%
Conduct audits by internal auditors and external auditors and oversee the implementation of
follow-up by a review of the implementation of the Board of Directors on the findings of internal
auditors and external auditors
Melakukan penelaahan atas efektivitas sistem pengendalian intern dan efektivitas pelaksanaan
tugas auditor internal dan auditor eksternal.
6. 100%
Reviewing the effectiveness of the internal control system and the effectiveness of the implementation
of internal auditor and external auditor tasks
Menelaah pengaduan yang berkaitan dengan proses akuntansi dan pelaporan keuangan Perseroan
7. N/A
Examining complaints relating to the Company’s accounting and financial reporting processes
Menelaah dan memberikan saran kepada Dewan Komisaris terkait dengan adanya potensi benturan
kepentingan Emiten atau Perusahaan Publik
8. N/A
Analyzing and giving advice to the Board of Commissioners related to the potential conflict of
interests of Issuers or Public Companies
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Rencana Kerja Komite Audit 2025 Realisasi
No.
Audit Committee 2025 Work Plan Realization
Tata Kelola Perusahaan yang Baik
C.
Good Corporate Governance
Meninjau dan melakukan telaah atas penerapan prinsip-prinsip dan persyaratan-persyaratan
Tata Kelola yang berlaku di Perseroan serta memastikan bahwa prinsip-prinsip dan persyaratan-
persyaratan tersebut masih relevan serta telah dilaksanakan sepenuhnya di Perseroan
1. 100%
Review and evaluate the application of the principles and requirements of Governance that apply
in the Company and ensure that the principles and requirements are still relevant and have been
fully implemented in the Company
Memantau dan melakukan telaah atas penerapan prinsip-prinsip tata kelola perusahaan yang baik
dalam pengelolaan dan pengurusan Perseroan, memastikan dilakukannya penilaian/assessment dan
evaluasi/self-assessment atas implementasi tata kelola perusahaan yang baik dan memastikannya
tindak lanjut atas rekomendasi perbaikan hasil assessment atau self-assessment tahun sebelumnya
2. 100%
Monitor and review the application of the principles of good corporate governance in the management
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
and management of the Company, ensure the assessment/evaluation and self-assessment of the
implementation of good corporate governance and ensure follow-up on recommendations for
improving the results of the assessment or self- assessment of the previous year
Lainnya
D.
Others
Melaksanakan tugas lain yang diberikan oleh Dewan Komisaris sepanjang masih dalam lingkup
tugas dan kewajiban Dewan Komisaris berdasarkan Anggaran Dasar dan Keputusan Rapat Umum
Pemegang Saham (RUPS) serta ketentuan perundang-undangan yang berlaku
1. Carry out other tasks given by the Board of Commissioners as long as they are within the scope 100%
of the duties and obligations of the Board of Commissioners based on the Articles of Association
and the Resolution of the General Meeting of Shareholders (GMS) as well as the provisions of the
applicable legislation
Melakukan self-assessment terhadap kinerja masing-masing anggota Komite Audit
2. 100%
Conduct Self-Assessment on the performance of each Audit Committee member
LAPORAN PELAKSANAAN TUGAS REPORT OF DUTIES
Selama tahun 2025, Komite Audit telah melaksanakan In 2025, Audit Committee had done various works
berbagai kegiatan dalam rangka melaksanakan tugas according to its duties and responsibilities, which among
dan tanggung jawab, di antaranya meliputi: others as follows:
1. Memberikan usulan penunjukan perusahaan 1. Proposed the appointment of a rating agency to
pemeringkat untuk penilaian tingkat kesehatan assess the Company’s health level for the 2024
Perseroan tahun buku 2024. financial year.
2. Menelaah proses penunjukan Kantor Akuntan Publik 2. Reviewed the process for appointing a Public
untuk audit laporan keuangan tahun buku 2025. Accounting Firm to audit the 2025 financial statements.
3. Memberikan rekomendasi atas penunjukan Akuntan 3. Provided recommendations on the appointment of
Publik dan/atau Kantor Akuntan Publik untuk tahun a Public Accountant and/or Public Accounting Firm
buku 2025. for the 2025 financial year.
4. Melakukan evaluasi atas pelaksanaan jasa audit atas 4. Evaluated the implementation of audit services
informasi keuangan historis tahun buku 2024. on the historical financial information for the 2024
financial year.
5. Menelaah draft Laporan Terintegrasi GMF Tahun 5. Reviewed the draft of GMF’s 2024 Integrated Report
2024 dan memberikan masukan atas akurasi serta and provided input on the accuracy and consistency
konsistensi pengungkapannya. of its disclosures.
6. Melaksanakan pemantauan progres audit Satuan 6. Monitored the progress of audits conducted by the
Pengawasan Intern (SPI). Internal Audit Unit (SPI).
7. Melakukan telaah atas kinerja Perseroan tahun 2025. 7. Reviewed the Company’s performance in 2025.
8. Melakukan telaah atas rencana Kerja Sama 8. Reviewed the Company’s proposed Operational
Operasi (KSO) Perseroan dengan PT BIJB dalam Cooperation (KSO) with PT BIJB in the development
pengembangan Aerospace Park Kertajati. of the Kertajati Aerospace Park.
9. Melakukan kajian atas RKAP 2026 dan RJPP, 9. Reviewed the 2026 RKAP and RJPP, particularly with
khususnya terkait asumsi pendapatan, efisiensi respect to revenue assumptions, cost efficiency, and
biaya, dan biaya pendanaan. financing costs.
10. Membahas Audit Plan Tahun 2026 bersama Internal 10. Discussed the 2026 Audit Plan with Internal Audit,
Audit, termasuk fokus audit prioritas dan penguatan including priority audit areas and the strengthening
pengawasan berbasis risiko. of risk-based oversight.
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HASIL EVALUASI YANG DILAKUKAN EVALUATION RESULTS BY AUDIT
02 KOMITE AUDIT COMMITEE
Komite Audit telah melakukan evaluasi terhadap Audit Commitee has evaluated the audit activities
03 beberapa aktivitas audit yang telah dilaksanakan throughout 2025. The evaluation covers the internal
Perseroan sepanjang tahun 2025. Evaluasi tersebut and external audit activities. Audit Commitee has also
mencakup aktivitas audit eksternal dan audit internal. evaluated the implementation of GCG at GMF throughout
Komite Audit juga telah mengevaluasi terhadap 2025.
04
penerapan GCG di GMF sepanjang tahun 2025.
Evaluasi atas Kinerja Auditor Eksternal External Auditor’s Performance Evaluation
05 Komite Audit telah mengevaluasi kinerja auditor eksternal Audit Committee has evaluated the external auditor’s
Kantor Akuntan Publik melalui Laporan Hasil Evaluasi performance by the Public Accounting Firm through
Terhadap Pelaksanaan Pemberian Jasa Audit Atas the Evaluation Report on the Audit Services on Annual
06 Informasi Keuangan Historis Tahunan Tahun Buku 2025. Historical Financial Information for the 2025 Financial
Berdasarkan hasil evaluasi, dapat disampaikan hal-hal Year. Based on the evaluation, Audit Committee can
sebagai berikut: inform the following:
• Audit telah dilaksanakan sesuai dengan Standar • The audit was conducted in accordance with the
Profesional Akuntan Publik Indonesia. Indonesian Public Accountants’ Professional Standards.
• Laporan Keuangan Konsolidasian Perseroan disajikan • The Company’s Consolidated Financial Statements
berdasarkan Standar Akuntansi Keuangan di were presented based on Indonesian Financial
Indonesia. Accounting Standards.
• Audit dilakukan dalam rentang waktu November • The audit was carried out from November 2025 to
2025 hingga Maret 2026. March 2026.
• Komite Audit menilai waktu ini cukup untuk • Audit Committee considers this timeframe sufficient
Tata Kelola Perusahaan - Corporate Governance
menyelesaikan audit sesuai ruang lingkup yang telah to complete the audit in accordance with the agreed-
disepakati dengan manajemen. upon scope with management.
• Audit mencakup Laporan Keuangan Konsolidasian • The audit covered the Consolidated Financial
dan Atestasi atas Laporan Kegiatan Penerapan Statements and the attestation of the Prudential
Prinsip Kehati-hatian (KPPK). Principles Implementation Activity Report (KPPK).
• Uji petik yang dilakukan dinilai telah memadai. • The sampling procedures conducted were deemed
adequate.
• KAP memberikan rekomendasi untuk meningkatkan • KAP provided recommendations to improve the quality
kualitas penyajian laporan keuangan dan efektivitas of financial reporting and the effectiveness of internal
pengendalian internal. control.
• Komite Audit menilai KAP bekerja secara profesional, • Audit Committee assessed that the KAP worked
independen, obyektif, serta terbuka dalam diskusi professionally, independently, objectively, and was
terkait audit. transparent in discussions related to the audit.
Evaluasi atas Pelaksanaan Audit Internal Internal Auditor’s Activity Evaluation
Penilaian atas efektivitas pelaksanaan audit internal telah Audit Committee has evaluated the internal audit
dilakukan Komite Audit melalui penelaahan Laporan Hasil activities through the Audit Report in the Minutes of
Audit yang tertera pada Risalah Rapat Komite Audit. Audit Committee’s Meetings. The Internal Audit had been
Audit internal telah dilakukan sesuai dengan rencana done according to the annual audit plan.
audit tahunan.
Komite Audit juga telah melakukan telaah atas temuan Audit Committee has also assessed the findings of the
Auditor Internal terhadap Laporan Hasil Audit (LHA). Internal Auditor against the Audit Report (LHA). Audit
Komite Audit juga telah menindaklanjuti temuan auditor Committee had followed up the findings and encouraged
dan mengarahkan untuk melaksanakan setiap kegiatan to perform a more efficient audit based on the latest
audit secara lebih efisien dan sesuai dengan prinsip- accounting principles.
prinsip akuntansi yang berlaku.
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Evaluasi atas Penerapan GCG Evaluation of GCG Implementation
Komite Audit telah melakukan penilaian atas efektivitas Audit Committee has assessed the effectiveness
penerapan GCG dan menilai bahwa implementasinya of GCG implementation and determined that it has
menunjukkan kemajuan yang signifikan dibandingkan shown significant progress compared to the previous
tahun sebelumnya. Pemenuhan Area of Improvement year. The fulfillment of the Areas of Improvement (AoI)
(AoI) yang direkomendasikan dalam GCG Assessment recommended in the 2023 GCG Assessment has been
2024 telah dilaksanakan secara bertahap, dengan fokus carried out gradually, with a primary focus on enhancing
utama pada peningkatan transparansi, akuntabilitas, transparency, accountability, and regulatory compliance.
dan kepatuhan terhadap regulasi. Beberapa aspek Several key aspects prioritized in strengthening GCG
yang menjadi prioritas dalam penguatan GCG meliputi include the internal oversight mechanism, the fulfillment
mekanisme pengawasan internal, pemenuhan of documentation related to the General Meeting of
dokumentasi terkait RUPS, serta penyelarasan kebijakan Shareholders (RUPS), and the alignment of internal
internal dengan regulasi yang berlaku. Meskipun telah policies with applicable regulations. Despite the
terjadi perkembangan yang positif, Komite Audit positive progress, Audit Committee notes that some
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
mencatat bahwa masih terdapat beberapa area yang areas still require acceleration, particularly in policy
memerlukan percepatan, terutama dalam hal harmonisasi harmonization, digitalization, and risk oversight. Overall,
kebijakan, digitalisasi, dan pengawasan risiko. Secara Audit Committee assesses that the steps taken by GMF
keseluruhan, Komite Audit menilai bahwa langkah- are on the right track in implementing GCG; however,
langkah yang diambil GMF sudah berada pada jalur yang further reinforcement is needed to ensure the overall
tepat dalam penerapan GCG, namun tetap diperlukan effectiveness of its implementation.
penguatan lebih lanjut untuk memastikan efektivitas
implementasi secara menyeluruh.
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01
Komite Nominasi dan Remunerasi
02
Nomination and Remuneration Committee
03
04
Komite Nominasi dan Remunerasi (KNR) merupakan The Nomination and Remuneration Committee (NRC)
organ pendukung Dewan Komisaris yang bertanggung is the Board of Commissioners’ supporting body
05 jawab memantau proses pencalonan kandidat anggota responsible for monitoring the appointment process of
Dewan Komisaris, Direksi, dan pejabat Perseroan the candidates for the Board of Commissioners, Board
di bawah Direksi. KNR juga bertanggung jawab of Directors, and executive officers under the Board
06 mengevaluasi kinerja Dewan Komisaris dan Direksi of Directors. NRC also responsible for evaluating the
sebagai pertimbangan bagi RUPS saat menentukan performance of the Board of Commissioners and Board
remunerasi Dewan Komisaris dan Direksi. of Directors as a consideration for the GMS to determine
the remuneration for the Board.
KUALIFIKASI ANGGOTA QUALIFICATIONS
Dewan Komisaris memiliki wewenang penuh untuk The Board of Commissioners has full authority to appoint
mengangkat dan memberhentikan anggota KNR, yang and dismiss members of NRC. The appointment and
berada di bawah garis koordinasi Dewan Komisaris. dismissal of NRC members are based on the Board of
Pengangkatan dan pemberhentian anggota KNR Commissioners’ Decree.
Tata Kelola Perusahaan - Corporate Governance
dilakukan berdasarkan Surat Keputusan yang dikeluarkan
oleh Dewan Komisaris GMF.
MASA JABATAN TERM OF OFFICE
KNR memiliki masa jabatan 3 (tiga) tahun terhitung The working period of NRC is 3 (three) years starting
sejak Surat Keputusan yang mengangkatnya dan from the Decree, which appointed the members and
dapat diperpanjang satu kali selama 2 (dua) tahun can be extended once for another 2 (two) years. The
masa jabatan. Dewan Komisaris memiliki hak untuk Board of Commissioners is entitled at any time to dismiss
memberhentikan anggota komite sewaktu-waktu sesuai a member of the committee according to applicable
dengan ketentuan yang berlaku. regulations.
Terkait Anggota yang merupakan Anggota Dewan Regarding Members who are also Members of the Board
Komisaris, masa jabatan mereka sesuai dengan masa of Commisisoners, their term of office is in accordance
jabatan sebagai Komisaris. with their term as Commissioners.
KOMPOSISI ANGGOTA KNR COMPOSITION OF NRC MEMBERS
Komposisi anggota KNR per 31 Desember 2025 As of December 31, 2025, the NRC’s members consists
beranggotakan tiga orang yang semuanya merupakan of three people, all of whom are Commissioners of the
Dewan Komisaris Perseroan. Ketua Komite dijabat oleh Company. The Chairman of the Committee is Mr. Dean
Bapak Dean Arslan dan Komisaris lainnya menjabat Arslan and the other Commissioners serving as members
sebagai anggota adalah Bapak Oki Yanuar dan Bapak are Mr. Oki Yanuar and Mr. Giring Ganesha Djumaryo. The
Giring Ganesha Djumaryo. Profil Ketua dan Anggota KNR, profile of the Chairman and Members of the NRC can be
dapat dilihat di profil Dewan Komisaris pada bab Profil found in the profile of the Board of Commissioners in the
Perusahaan dalam Laporan Terintegrasi ini. Company Profile chapter of this Integrated Report.
INDEPENDENSI DAN RANGKAP INDEPENDENCE AND CONCURRENT
JABATAN KNR POSITION OF NRC
Mengingat bahwa anggota KNR merupakan anggota Considering that the members of NRC are the
Dewan Komisaris, maka pengungkapan informasi Commissioners, the disclosure of information concerning
mengenai independensi dan rangkap jabatan anggota their independence and concurrent position is available
KNR dapat dilihat pada pembahasan mengenai Dewan in the earlier discussion regarding the Board of
Komisaris sebelumnya. Commissioners.
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PEDOMAN KERJA KNR WORK GUIDELINES FOR NRC
KNR telah memiliki Piagam Komite Nominasi dan The Company has established a Nomination and
Remunerasi yang telah ditetapkan tanggal 02 Agustus Remuneration Committee Charter dated August 2, 2023.
2023. Piagam KNR mengacu pada ketentuan yang The NRC Charter refers to applicable regulations and
berlaku dan best practices untuk membantu Dewan best practices to assist the Board of Commissioners in
Komisaris dalam meningkatkan sistem pengawasan enhancing a more effective oversight system. The NRC
secara lebih efektif. Piagam KNR senantiasa ditinjau Charter is periodically reviewed. The latest version in use
ulang secara berkala. Versi terakhir dari Piagam is dated November 17, 2025, based on Decree DEKOM-
yang digunakan adalah per tanggal 17 November GMF/SKEP/5007/25 concerning the Establishment of the
2025 berdasarkan Surat Keputusan DEKOM-GMF/ Board of Commissioners’ Committee Charter and the
SKEP/5007/25 perihal Penetapan Piagam Komite Dewan Guidelines for the Nomination of the Board of Directors
Komisaris serta Pedoman Nominasii Direksi dan Dewan and Board of Commissioners for 2025.
Komisaris Tahun 2025.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Piagam KNR berisi tentang Latar Belakang; Visi dan The NRC Charter includes Background; Vision and
Misi; Maksud dan Tujuan, Keanggotaan, Kedudukan, Mission; Purpose and Objectives; Membership,
Tugas, Tanggung Jawab, dan Wewenang; Prosedur Position, Duties, Responsibilities, and Authorities;
Kerja, Rapat, Pelaporan dan Penanganan Pengaduan; Work Procedures, Meetings, Reporting, and Complaint
Program Pengembangan; Kerahasiaan; Penutup. Handling; Development Programs; Confidentiality; and
Closing Provisions.
TUGAS DAN TANGGUNG JAWAB KNR DUTIES AND RESPONSIBILITIES OF NRC
The duties of NRC according to the charter are:
Tugas KNR sesuai dengan Piagam KNR, yaitu: 1. Nomination Function
1. Fungsi Nominasi a. Provide recommendations to the Board of
a. Memberikan rekomendasi kepada Dewan Commissioners regarding the composition of the
Komisaris mengenai komposisi jabatan anggota position of members of the Board of Directors
Direksi dan/atau anggota Dewan Komisaris, and/or members of the Board of Commissioners,
kebajikan dan kriteria yang dibutuhkan dalam the virtues and criteria required in the Nomination
proses Nominasi dan Kebijakan Evaluasi kinerja process and the Performance Evaluation Policy
bagi anggota Direksi dan/atau anggota Dewan for members of the Board of Directors and/or
Komisaris; members of the Board of Commissioners;
b. Assist the Board of Commissioners in assessing
b. Membantu Dewan Komisaris melakukan penilaian the performance of members of the Board of
kinerja anggota Direksi dan/atau anggota Dewan Directors and/or members of the Board of
Komisaris berdasarkan tolak ukur yang telah Commissioners based on the benchmarks that
disusun sebagai bahan evaluasi; have been prepared as evaluation material;
c. Provide recommendations to the Board of
c. Memberikan rekomendasi kepada Dewan Commissioners regarding the capacity building
Komisaris mengenai program pengembangan programme for members of the Board of Directors
kemampuan anggota Direksi dan/atau anggota and/or members of the Board of Commissioners;
Dewan Komisaris; d. Provide proposals for candidates who qualify as
d. Memberikan usulan calon yang memenuhi syarat members of the Board of Directors and/or members
sebagai anggota Direksi dan/atau anggota of the Board of Commissioners to the Board of
Dewan Komisaris kepada Dewan Komisaris untuk Commissioners to be submitted to the GMS;
disampaian kepada RUPS; e. Ensuring that all Commissioners allocate
e. M e m a s t i k a n b a h w a s e m u a Ko m i s a r i s sufficient time to the Company to effectively
mengalokasikan waktu yang cukup kepada carry out their responsibilities, including:
korporasi agar dapat menjalankan tanggung
jawab mereka secara efektif, di antaranya: • In the appointment of the President
• Dalam penunjukan komisaris utama, KNR Commissioner, the NRC prepares a job
menyiapkan uraian spesifikasi pekerjaan, specification description, including time
termasuk persyaratan komitmen waktu commitment requirements that also take
yang juga mempertimbangkan kebutuhan into account the need for time commitment
komitmen waktu pada saat krisis. Adanya during crisis situations. Any other significant
komitmen signifikan lainnya di luar korporasi commitments outside the Company must be
harus diungkapkan kepada dewan komisaris disclosed to the Board of Commissioners
sebelum penunjukan dan diungkapkan dalam prior to the appointment and disclosed in the
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01
laporan tahunan. Perubahan komitmen harus annual report. Any changes in commitments
02 segera dilaporkan kepada dewan komisaris must be promptly reported to the Board of
dan dampaknya dijelaskan dalam laporan Commissioners and their impact explained
tahunan berikutnya; in the subsequent annual report;
03 • In the appointment of members of the Board
• Dalam penunjukan anggota komisaris, KNR of Commissioners, the NRC establishes the
menetapkan syarat dan ketentuan penunjukan terms and conditions for such appointments.
anggota Komisaris. Syarat dan ketentuan These terms and conditions are available
04
ini tersedia untuk dilakukan pemeriksaan. for review. The expected time commitment
Ko m i t m e n w a k t u ya n g d i h a r a p k a n is stated in the appointment letter, and
dicantumkan dalam Surat penunjukan members of the Board of Commissioners
05 anggota Komisaris dan anggota Komisaris must have sufficient time to fulfill such
harus memiliki waktu yang cukup untuk commitment. Any ot her significant
memenuhi komitmen waktu yang diharapkan. commitments outside the Company must
06 Adanya komitmen signifikan lainnya di luar be disclosed to the Board of Commissioners
korporasi harus diungkapkan kepada Dewan prior to appointment, including an indication
Komisaris sebelum penunjukan, beserta of the required time commitment, and the
indikasi komitmen waktu yang diperlukan Board of Commissioners must be informed
dan dewan komisaris harus diberitahu jika of any changes to such commitments.
terdapat perubahan atas komitmen tersebut. f. Conducting periodic reviews of the SOE Talent
f. Melakukan tinjauan secara berkala atas system Management system, as well as supervising and
Manajemen Talenta BUMN serta pengawasan evaluating its implementation;
dan evaluasi atas pelaksanaanya; g. Evaluating the system and procedures for talent
g. Melakukan evaluasi terhadap sistem dan classification carried out by the Company’s Board
prosedur pengklasifikasian Talenta yang of Directors;
Tata Kelola Perusahaan - Corporate Governance
dilakukan oleh Direksi Perseroan; h. Conducting validation and calibration of Selected
h. Melakukan validasi dan kalibrasi atas Talenta Talent to produce a list of Nominated Talent
Terseleksi (selected talent), untuk menghasilkan to be nominated by the Company’s Board of
daftar Talenta Ternominasi (nominated talent) Commissioners to the GMS;
yang dinominasikan oleh Dewan Komisaris
Perseroan kepada RUPS; i. Evaluating candidates representing the Company
i. Melakukan evaluasi terhadap calon wakil who will be proposed as members of the Board
Perseroan yang akan diusulkan sebagai anggota of Directors or Board of Commissioners of
Direksi atau anggota Dewan Komisaris Anak Subsidiaries, prior to submission to the GMS;
Perusahaan, sebelum diajukan kepada RUPS; j. Evaluating the proposed individual KPIs of
j. Melakukan evaluasi atas usulan KPI individu members of the Board of Directors of SOEs; and
anggota Direksi BUMN; dan k. Preparing proposals for an individual performance
k. Menyiapkan usulan sistem evaluasi kinerja evaluation system for members of the Board
individu bagi anggota Direksi dan/atau anggota of Directors and/or members of the Board of
Dewan Komisaris/Dewan Pengawas BUMN. Commissioners/Supervisory Board of SOEs.
2. Remuneration Function
2. Fungsi Remunerasi a. Provide recommendations to the Board of
a. Memberikan rekomendasi kepada Dewan Commissioners regarding the Remuneration
Komisaris mengenai struktur Remunerasi, structure, policy on remuneration and the amount
kebijakan atas remunerasi dan besaran atas of remuneration;
remunerasi; b. Assist the Board of Commissioners in assessing
b. Membantu Dewan Komisaris melakukan penilaian performance with the suitability of remuneration
kinerja dengan kesesuaian remunerasi yang received by each member of the Board of Directors
diterima masing-masing anggota Direksi dan/ and/or members of the Board of Commissioners;
atau anggota Dewan Komisaris; c. In carrying out the Remuneration function, the
c. Dalam melaksanakan fungsi Remunerasi KNR must carry out procedures in accordance
KNR wajib melakukan prosedur sesuai with the Financial Services Authority Regulation
Peraturan Otoritas Jasa Keuangan Nomor: Number: 34/POJK.04/2014 concerning KNR of
34/POJK.04/2014 tentang KNR emiten atau issuers or Public Companies;
Perusahaan Publik; d. The structure, policy and amount of remuneration
d. Struktur, kebijakan dan besaran remunerasi must be evaluated by KNR at least (one) time in
harus dievaluasi oleh KNR paling kurang (satu) 1 (one) year.
kali dalam 1 (satu) tahun. 3. Human Resources
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3. Sumber Daya Manusia a. Prepare proposals for development programmes
a. Menyiapkan usulan program pengembangan for members of the Board of Directors and/
bagi anggota Direksi dan/atau anggota Dewan or members of the Board of Commissioners/
Komisaris/Dewan Pengawas BUMN; Supervisory Board of SOEs;
b. Melakukan evaluasi atas usulan Direksi BUMN b. Evaluate the proposal of the Board of Directors
mengenai struktur organisasi BUMN; of SOEs regarding the organisational structure
of SOEs;
c. Memastikan bahwa perusahaan telah memiliki c. Ensure that the company has a transparent
kebijakan pengelolaan dan pengembangan human resource management and development
sumber daya manusia yang transparan; policy;
d. Melakukan penelaahan dan pemantauan d. Reviewing and monitoring human resource
praktek manajemen pengembangan sumber development management practices based
daya manusia berdasarkan pedoman kebijakan on corporate governance policy guidelines,
tata kelola perusahaan, khususnya kebijakan particularly management policies and standard
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
manajemen dan prosedur operasi standar operating procedures in the field of human
dibidang pengembangan sumber daya manusia; resource development;
e. Menelaah dan memantau implementasi sistem e. Review and monitor the implementation of the
perencanaan sumber daya manusia, rekrutmen, human resource planning, recruitment, selection
seleksi dan penempatan karyawan; and placement system;
f. Menelaan dan memantau hubungan kerja f. Maintaining and monitoring industrial labour
industrial yang ada dilingkungan Perusahaan; dan relations within the Company; and
g. Memantau dan mengawasi pelaksanaan g. Monitor and supervise the implementation of
program pengemangan sumber daya manusia human resource development programmes in the
di Perusahaan, termasuk manajemen talenta Company, including talent management to ensure
untuk memastikan Perusahaan memiliki sumber the Company has competent human resources
daya manusia yang kompeten sesuai kebutuhan according to the Company's needs.
Perusahaan.
4. Menjaga kerahasiaan dokumen, data dan informasi 4. Maintain the confidentiality of company documents,
perseoan. data and information.
5. Melakukan identifikasi hal-hal yang memerlukan 5. Identify matters that require the attention of the
perhatian Dewan Komisaris Perseroan serta tugas- Board of Commissioners of the Company and other
tigas Dewan Komisaris Perseroan bersangkutan relevant duties of the Board of Commissioners of
lainnya. the Company.
6. Melaksanakan tugas lain yang diberikan oleh 6. Carry out other duties assigned by the Board of
Dewan Komisaris berdasarkan ketentuan peraturan Commissioners based on the provisions of the
perundang-undangan yang berlaku. prevailing laws and regulations.
RAPAT KNR NRC MEETING
Mengingat bahwa setiap anggota KNR merupakan Since the members of NRC also Commissioners, the
anggota Dewan Komisaris, maka mekanisme rapat KNR meeting mechanism is held according to the internal
diadakan sesuai dengan rapat internal Dewan Komisaris. meeting of the Board of Commissioners. Information
Informasi mengenai rapat KNR menjadi satu bagian tak regarding the NRC meeting is inseparable from the
terpisah dari rapat internal Dewan Komisaris yang dapat internal meeting of the Board of Commissioners, which
ditemukan di pembahasan sebelumnya. available in the previous discussion.
Secara khusus, agenda rapat mengenai remunerasi In particular, meeting agenda regarding the remuneration
Direktur dan Komisaris dibahas pada tanggal 4 Juni of both Directors and Commissioners was discussed
2025 saat rapat internal Dewan Komisaris dan seluruh on June 4, 2025 during the Board of Commissioners’
anggota KNR hadir. internal meeting and all members of KNR were present.
PENGEMBANGAN KOMPETENSI KNR COMPETENCY DEVELOPMENT FOR NRC
KNR memiliki ketentuan yang termuat di Piagam The NRC has provisions set out in the NRC Committee
Komite KNR terkait peningkatan kompetensi secara Charter regarding the continuous enhancement of
berkesinambungan untuk anggota, khususnya untuk members’ competencies, particularly to ensure alignment
menyeleraskan dengan perkembangan usaha dan with business developments and the Company’s
kondisi Perseroan. conditions.
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Informasi mengenai daftar kegiatan pelatihan dan Information on the list of training and competency
02 peningkatan kompetensi yang diikuti KNR sepanjang development programs of NRC in 2025 is available in
tahun 2025 dapat dilihat pada Laporan Keberlanjutan the Sustainability Report within this Integrated Report.
dalam Laporan Terintegrasi ini. Mengingat bahwa Considering that the members of NRC are members
03 anggota KNR adalah anggota Dewan Komisaris, maka of the Board of Commissioners, hence information
informasi pelatihan para Komisaris juga merupakan regarding training of Commissioners also becomes the
informasi pelatihan para anggota KNR. training of members of the NRC members.
04
KEBIJAKAN REMUNERASI REMUNERATION POLICY
Remunerasi anggota KNR ditetapkan oleh Dewan The remuneration of NRC members was determined
05 Komisaris. Ketentuan pemberian honorarium untuk by the Board of Commissioners. The honorarium for
Anggota Komite Dewan Komisaris diatur berdasarkan members of the Board of Commissioners’ Committee
ketentuan berikut: are regulated based on the following:
06 1. Honorarium setiap bulannya. 1. Monthly honorarium.
2. Fasilitas kesehatan berupa rawat inap, rawat jalan, 2. Health facilities in the form of inpatient care,
dan obat-obatan bagi yang bersangkutan, tidak outpatient care, and medication for the individual
termasuk keluarga. concerned, excluding family members.
3. Tunjangan hari raya yang dibayarkan sekali dalam 1 3. Religious holiday allowance, paid once a year in the
tahun sebesar 1 kali honorarium. amount of one month’s honorarium.
4. Anggota Dewan Komisaris yang menjadi ketua 4. Members of the Board of Commissioners who serve
atau anggota Komite tidak diberikan penghasilan as chair or members of a Committee are not entitled
tambahan dari jabatan tersebut selain Penghasilan to additional compensation from such positions
sebagai anggota Dewan Komisaris Perseroan. other than their remuneration as members of the
Company’s Board of Commissioners.
Tata Kelola Perusahaan - Corporate Governance
5. Fasilitas kesehatan tidak diberikan jika Anggota 5. Health facilities are not provided if members of the
Komite Dewan Komisaris berstatus sebagai pegawai Board of Commissioners’ Committee are employees
Garuda Indonesia Group. of the Garuda Indonesia Group.
6. Penghasilan tidak diberikan kepada Ketua/Anggota 6. No remuneration is provided to the Chair/Members
Komite Dewan Komisaris yang berstatus sebagai of the Board of Commissioners’ Committee who
Dewan Komisaris Perseroan. also serve as members of the Company’s Board of
Commissioners.
LAPORAN PELAKSANAAN TUGAS REPORT OF DUTIES
Selama tahun 2025, KNR telah melaksanakan berbagai Throughout 2025, KNR has carried out various activities
kegiatan dalam rangka melaksanakan tugas dan to fulfill its duties and responsibilities, including:
tanggung jawab, di antaranya meliputi:
1. Reviewed the achievement of the Board of Directors’
1. Melakukan telaah atas pencapaian kinerja Direksi performance for financial year 2024, both collectively
Perseroan tahun buku 2024, baik secara kolegial and individually, including providing input on areas
maupun individual, termasuk memberikan masukan for improvement in certain performance indicators
atas area perbaikan pada indikator kinerja tertentu as well as considerations related to the expiry of
serta pertimbangan terkait berakhirnya masa jabatan the term of office of certain members of the Board
anggota Direksi tertentu. of Directors.
2. Melakukan telaah atas usulan nilai insentif kinerja 2. Reviewed the proposed performance incentive for
atas kinerja tahun 2024 dan remunerasi bagi Direksi 2024 performance and the remuneration of the Board
dan Dewan Komisaris tahun 2025. of Directors and the Board of Commissioners for 2025.
3. Melakukan telaah atas usulan nilai jasa produksi 3. Reviewed the proposed production service bonus for
Kesekretariatan Dewan Komisaris tahun buku the Board of Commissioners’ Secretariat for financial
2024 serta evaluasi honorarium Sekretaris Dewan year 2024 and the evaluation of the honorarium for
Komisaris tahun 2025, termasuk rekomendasi the Secretary to the Board of Commissioners for
penyesuaian honorarium guna mendukung 2025, including recommendations for honorarium
optimalisasi fungsi kesekretariatan Dewan Komisaris. adjustment to support the optimization of the Board
of Commissioners’ secretariat function.
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Komite Pemantau Risiko Dan Tata Kelola
Terintegrasi
Business Development and Risk Monitoring Committee
Komite Pemantau Risiko dan Tata Kelola Terintegrasi The Risk Monitoring and Integrated Governance
(KPRTKT) merupakan organ pendukung Dewan Komisaris (KPRTKT) is the supporting body of the Board of
yang bertanggung jawab memantau pengembangan Commissioners responsible for monitoring business
usaha yang mencakup investasi, proyek, atau produk development, including new investments, projects,
baru sesuai dengan strategi Perseroan. KPRTKT juga or products according to the Company's strategy.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
melakukan kajian atas kebijakan, praktik pengelolaan The KPRTKT also reviews policies, risk management
risiko, dan tindakan mitigasi yang diambil oleh Perseroan. practices, and mitigation measures.
KUALIFIKASI ANGGOTA QUALIFICATIONS
Dewan Komisaris memiliki wewenang penuh untuk The Board of Commissioners has full authority to appoint
mengangkat dan memberhentikan anggota KPRTKT, and dismiss KPRTKT members under the coordination
yang berada di bawah garis koordinasi Dewan Komisaris. line of the Board of Commissioners. The appointment
Pengangkatan dan pemberhentian anggota KPRTKT and dismissal of KPRTKT members are carried out based
dilakukan berdasarkan Surat Keputusan yang dikeluarkan on a Decree issued by the GMF Board of Commissioners.
oleh Dewan Komisaris GMF.
MASA JABATAN TERM OF OFFICE
KPRTKT memiliki masa jabatan 3 (tiga) tahun terhitung KPRTKT has an office period of 3 (three) years from
sejak Surat Keputusan yang mengangkatnya dan the Decree which appointed him and can be extended
dapat diperpanjang satu kali selama 2 (dua) tahun once for 2 (two) years. The Board of Commissioners
masa jabatan. Dewan Komisaris memiliki hak untuk has the right to dismiss committee members at any time
memberhentikan anggota komite sewaktu-waktu sesuai according to the applicable regulations.
dengan ketentuan yang berlaku.
KOMPOSISI ANGGOTA KPRTKT COMPOSITION OF KPRTKT MEMBERS
Komposisi Anggota KPRTKT per 31 Desember 2025
Composition of KPRTKT Members as of December 31, 2025
Periode
Nama Jabatan Dasar Pengangkatan Masa Jabatan
Jabatan
Name Position Basis of Appointment Term of Office
Office Period
SK DEKOM-GMF/SKEP/5003/25 tanggal 18 18 Juni 2025 s.d 18 Juni
Giring Ganesha Ketua merangkap
Juni 2025 2027 Pertama
Djumaryo Anggota
Decree DEKOM-GMF/SKEP/5003/25 dated June 18, 2025 to June First
Chairman and Member
June 18, 2025 18, 2025
SK DEKOM-GMF/SKEP/5003/25 tanggal 18 18 Juni 2025 s.d 18 Juni
Oki Yanuar Anggota Juni 2025 2027 Pertama
Member Decree DEKOM-GMF/SKEP/5003/25 dated June 18, 2025 to June First
June 18, 2025 18, 2027
SK DEKOM-GMF/SKEP/5006/25 tanggal 21 21 Oktober 2025 s.d 21
Sugiharto Prapto Anggota Oktober 2025 Oktober 2027 Pertama
Member SK DEKOM-GMF/SKEP/5006/25 dated October 21, 2025 to First
October 21, 2025 October 21, 2027
SK DEKOM-GMF/SKEP/5006/25 tanggal 21 21 Oktober 2025 s.d 21
Kevin Ibrahim Suryo Anggota Oktober 2025 Oktober 2027 Pertama
Member SK DEKOM-GMF/SKEP/5006/25 dated October 21, 2025 to First
October 21, 2025 October 21, 2027
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PROFIL ANGGOTA KPRTKT PROFILE OF KPRTKT MEMBERS
02
Profil Ketua KPRTKT, yaitu Giring Ganesha Djumaryo, The profile of the Chairman of the KPRTKT, Giring Ganesha
serta anggota KPRTKT yaitu Oki Yanuar dan Sugiharto Djumaryo, as well as the members of the KPRTKT, namely
03 Prapto, dapat dilihat bagian Profil Dewan Komisaris pada Oki Yanuar and Sugiharto Prapto, can be found in the Board
bab Profil Perusahaan dalam Laporan Terintegrasi ini. of Commissioners Profile section under the Company
Profile chapter of this Integrated Report.
04
Kevin Ibrahim Suryo
Anggota KPRTKT
KPRTKT Member
05 Warga Negara Indonesia | Indonesian Citizens
Usia 34 tahun | 34 years old
Data Pribadi Kelahiran Jakarta, 3 November 1991| | Born in Jakarta, November 3, 1991
06 Personal Data
Berdomisili di Jakarta Selatan, Indonesia
Domiciled in South Jakarta, Indonesia
• Magister (S2): Ilmu Lingkungan, Universitas • Magister (S2): Ilmu Lingkungan, Universitas
Pendidikan Indonesia (2024 - 2026). Indonesia (2024 - 2026).
Education • Sarjana (S1): Ekonomi, Manajemen Perhotelan • Sarjana (S1): Ekonomi, Manajemen Perhotelan
dan Pariwisata, Binus International (2012 - 2016). dan Pariwisata, Binus International (2012 - 2016).
• Chief Operations Officer, Saint Matcha, Jakarta
Pengalaman Kerja • Director of the Directorate of Environment, Partai Solidaritas Indonesia
Work Experience • Project Manager, Miyara Sumatera & Bumi Pohaci
• E-commerce Business Development Supervisor, TIME International, Jakarta
• Chief Operations Officer, Saint Matcha
Rangkap Jabatan • Project Manager, Miyara Sumatera & Bumi Pohaci
Concurrent Position • Vice President for the Carbon Market, MASKEEI
Tata Kelola Perusahaan - Corporate Governance
• Director of the Directorate of Environment, Partai Solidaritas Indonesia
INDEPENDENSI DAN RANGKAP INDEPENDENCY AND CONCURRENT
JABATAN KPRTKT POSITION OF KPRTKT
Independensi anggota KPRTKT penting untuk KPRTKT members need to be independent to avoid any
menghindari adanya benturan kepentingan dalam proses conflict of interest in making a decision to achieve the
pengambilan keputusan dalam pencapaian tujuan GMF Company’s objective or a group purpose with the Parent
maupun tujuan grup bersama Induk Perseroan. Company.
Independensi Anggota KPRTKT
Indepedency of KPRTKT Members
Kriteria Independensi Giring Ganesha Sugiharto Kevin Ibrahim
Oki Yanuar
Independence Criteria Djumaryo Prapto Suryo
Bukan Anggota Manajemen Terpenuhi Terpenuhi Terpenuhi Terpenuhi
Not a Management Member Fulfilled Fulfilled Fulfilled Fulfilled
Bebas dari hubungan usaha dan hubungan lainnya
yang dapat mempengaruhi keputusan Terpenuhi Terpenuhi Terpenuhi Terpenuhi
Free from business relationships and others that Fulfilled Fulfilled Fulfilled Fulfilled
can influence decisions
Bukan pemegang saham mayoritas perusahaan
atau pegawai yang berhubungan langsung dengan
pemegang saham mayoritas Perseroan Terpenuhi Terpenuhi Terpenuhi Terpenuhi
Not the majority shareholder of the company or Fulfilled Fulfilled Fulfilled Fulfilled
employees who deal directly with the majority
shareholder of the Company
Bukan pegawai atau pernah bekerja sebagai
eksekutif pada Perseroan atau anggota perusahaan
afiliasi, setidaknya 3 (tiga) tahun sebelum menjadi
anggota Komite Terpenuhi Terpenuhi Terpenuhi Terpenuhi
Not an employee or has worked as an executive in Fulfilled Fulfilled Fulfilled Fulfilled
a company or a member of an affiliated company,
at least 3 (three) years before becoming a member
of the Committee
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Independensi Anggota KPRTKT
Indepedency of KPRTKT Members
Kriteria Independensi Giring Ganesha Sugiharto Kevin Ibrahim
Oki Yanuar
Independence Criteria Djumaryo Prapto Suryo
Bukan penasihat atau konsultan utama profesional
yang material bagi Perseroan atau perusahaan
afiliasi, atau pegawai yang berhubungan langsung
dengan penyedia jasa, setidaknya 3 (tiga) tahun
sebelum menjadi anggota Komite Terpenuhi Terpenuhi Terpenuhi Terpenuhi
Not a professional advisor or principal consultant Fulfilled Fulfilled Fulfilled Fulfilled
for the Company or affiliated company, or
employees who deal directly with the service
provider, at least 3 (three) years before becoming
a member of the Committee
Bukan pemasok atau pelanggan utama dari
Perseroan atau afiliasi atau pegawai dari/atau
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
yang berhubungan langsung atau tidak langsung
Terpenuhi Terpenuhi Terpenuhi Terpenuhi
dengan pemasok atau pelanggan utama
Fulfilled Fulfilled Fulfilled Fulfilled
Not a supplier or main customer of the Company
or its affiliation or employee of/or who has direct or
indirect contact with the main supplier or customer
Tidak memiliki hubungan perjanjian dengan
Perseroan atau perusahaan afiliasi lainnya sebagai
Terpenuhi Terpenuhi Terpenuhi Terpenuhi
Direksi
Fulfilled Fulfilled Fulfilled Fulfilled
Has no agreement relationship with the Company
or other affiliated companies as Directors
PEDOMAN KERJA KPRTKT WORK GUIDELINE FOR KPRTKT
Pedoman kerja KPRTKT berlandaskan pada Piagam The KPRTKT work guideline are based on the Committee
KPRTKT yang telah ditandatangani oleh seluruh anggota Charter which has been signed by all members of the
Komite pada tanggal 17 November 2025 dengan Committee on November 17, 2025, with emphasis on::
penekanan kepada:
1. Monitoring dan evaluasi rencana bisnis Perseroan 1. Monitoring and evaluation of the Company’s business
dan pengembangannya. plan and its development;
2. Identifikasi dan penerapan manajemen risiko; 2. Identification and implementation of risk management;
3. Identifikasi dan kontrol faktor-faktor keberhasilan 3. Identification and control of key success factors in
strategic plan; dan the strategic plan; and
4. Tugas khusus. 4. Special assignments.
Pedoman KPRTKT ditinjau ulang secara berkala sesuai The KPRTKT Guidelines are reviewed periodically
dengan kebutuhan dan relevansi penerapannya di dalam in accordance with the Company’s needs and the
Perseroan. Versi terakhir dari Piagam yang digunakan relevance of their implementation. The latest version
adalah per tanggal 17 November 2025 berdasarkan of the Charter in use is dated November 17, 2025, based
Surat Keputusan DEKOM-GMF/SKEP/5007/25 perihal on the Board of Commissioners Decree No. DEKOM-
Penetapan Piagam Komite Dewan Komisaris serta GMF/SKEP/5007/25 concerning the Establishment of
Pedoman Nominasi Direksi dan Dewan Komisaris Tahun the Board of Commissioners Committee Charters and
2025. the 2025 Guidelines for the Nomination of the Board of
Directors and Board of Commissioners.
Piagam KPRTKT berisi tentang Latar Belakang; Visi The KPRTKT Charter includes provisions on the
dan Misi; Maksud dan Tujuan, Keanggotaan, Struktur Background; Vision and Mission; Purpose and Objectives;
Organisasi, Tugas, Tanggung Jawab dan Wewenang; Membership, Organizational Structure, Duties,
Prosedur Kerja, Rapat, Pelaporan dan Penanganan Responsibilities, and Authorities; Work Procedures,
Pengaduan; Program Pengembangan; Kerahasiaan; Meetings, Reporting, and Complaint Handling; Development
Penutup. Programs; Confidentiality; and Closing.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES OF
KPRTKT KPRTKT
Berdasarkan Piagam KPRTKT, KPRTKT bertugas untuk Based on the KPRTKT Charter, the KPRTKT has a
membantu Dewan Komisaris dalam mewujudkan responsibility to assist the Board of Commissioners in
sistem dan pelaksanaan pengawasan yang kompeten conducting a competent and independent supervisory
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01
dan independen di Perseroan, termasuk namun tidak system in the Company, which include but not limited to:
02 terbatas:
1. Tugas terkait dengan Manajemen Risiko 1. Tasks associated with Risk Management
a. Mengakses seluruh informasi yang relevan a. Accessing all relevant information about the
03 tentang Perseroan dengan tugas dan fungsi Company with the duties and functions of the
komite pemantau risiko; risk monitoring committee;
b. Melakukan komunikasi dengan kepala unit b. Communicating with the heads of working
kerja dan pihak lain dalam Perseroan untuk units and other parties within the Company to
04
memperoleh informasi, klarifikasi serta meminta obtain information, clarification and request the
dokumen dan laporan yang diperlukan; necessary documents and reports;
c. melakukan pemantauan dan penelaahan c. monitoring and reviewing the Risk Management
05 terhadap laporan Manajemen Risiko dan laporan report and other reports related to the
lainnya terkait penerapan Manajemen Risiko baik implementation of Risk Management of both
Perseroan maupun anak Perusahaan Perseroan; the Company and its subsidiaries;
06 d. Melakukan pemantauan dan evaluasi atas d. Monitoring and evaluating the appropriateness
kesesuaian penerapan kebijakan dan strategi of the implementation of risk management
manajemen Risiko Perseroan dan anak policies and strategies of the Company and its
perusahaan perseroan; subsidiaries;
e. Memberikan rekomendasi kepada Dewan e. Provide recommendations to the Company's
Komisaris Perseroan atas hal yang mendukung Board of Commissioners on matters that support
efektivitas penerapan Manajemen Risiko dan the effectiveness of the implementation of Risk
kesesuaian antara kebijakan Manajemen Management and the compatibility between the
Risiko Perseroan dan Manajemen Risiko Anak Company's Risk Management policies and the
Perusahaan Perseroan; dan Company's Subsidiaries' Risk Management; and
f. Melaksanakan pemantauan dan evaluasi f. Carry out monitoring and evaluation of the
Tata Kelola Perusahaan - Corporate Governance
terhadap pelaksanaan fungsi manajemen Risiko implementation of other risk management
lainnya sesuai dengan ketentuan peraturan functions in accordance with the provisions of
perunsang-undangan, anggaran dasar, dan/atau laws and regulations, articles of association, and/
keputusan RUPS. or resolutions of the GMS.
2. Tugas terkait dengan Tata Kelola Terintegrasi 2. Tasks related to Integrated Governance
a. Melakukan evaluasi kebijakan tata kelola a. Conduct an evaluation of integrated governance
terintegrasi; policies;
b. Melakukan pemantauan dan evaluasi atas b. Monitor and evaluate the alignment of the
kesesuaian kebijakan tata kelola terintegrasi Company’s or its subsidiaries’ integrated
Perseroan atau Anak Perusahaan Perseroan; governance policies;
c. M e l a k u k a n eva l u a s i p e l a k s a n a a n t a t a c. Evaluate the implementation of integrated
kelola terintegrasi, paling sedikit melalui governance, at a minimum through assessing
penilaian kecukupan pengendalian internal the adequacy of internal controls and the
dan pelaksanaan fungsi kepatuhan secara implementation of the compliance function in
terintegrasi; an integrated manner;
d. Memberikan rekomendasi kepada Dewan d. Provide recommendations to the Board of
Komisaris untuk penyempurnaan kebijakan tata Commissioners for the improvement of integrated
kelola terintegrasi; governance policies;
e. Melakukan komunikasi dengan unit kerja e. Communicate with work units performing
yang menjalankan fungsi antara lain audit functions such as internal audit, legal and
intern, hukum dan kepatuhan, keuangan dan compliance, finance and risk management,
manajemen risiko, sumber daya manusia, serta human resources, and operational/business
fungsi operasional usaha yang diperlukan untuk functions as necessary to obtain information,
memperoleh informasi, klarifikasi, dan laporan clarification, and reports in an integrated manner;
secara terintegrasi; dan and
f. Melaksanakan pemantauan dan evaluasi terhadap f. Monitor and evaluate the implementation of other
pelaksanaan fungsi tata kelola terintegrasi lainnya integrated governance functions in accordance
sesuai dengan ketentuan peraturan perundang- with prevailing laws and regulations, the Articles
undangan, Anggaran Dasar, dan/atau keputusan of Association, and/or resolutions of the GMS
RUPS.
3. Menjaga kerahasiaan dokumen, data dan informasi 3. Maintain the confidentiality of the Company's
Perseroan. documents, data and information.
4. Melakukan identifikasi hal-hal yang memerlukan 4. Identify matters that require the attention of the
perhatian Dewan Komisaris Perseroan serta tugas- Board of Commissioners of the Company and other
tugas Dewan Komisaris Perseroan bersangkutan relevant duties of the Board of Commissioners of
lainnya. the Company.
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PT Garuda Maintenance Facility Aero Asia Tbk
5. Melaksanakan tugas lain yang diberikan oleh 5. Carry out other duties assigned by the Board of
Dewan Komisaris berdasarkan ketentuan peraturan Commissioners based on the provisions of the
perundang-undangan yang berlaku. prevailing laws and regulations.
RAPAT KPRTKT KPRTKT MEETING
Kebijakan rapat KPRTKT mengacu pada Piagam KPRTKT The meeting policy of the KPRTKT refers to the KPRTKT
yang mengatur rapat dilakukan sekali setiap triwulan. Charter, which stipulates that meetings are to be held
Keputusan rapat diambil berdasarkan musyawarah once every quarter. Meeting resolutions are made based
mufakat. Jalannya rapat, perbedaan pendapat on deliberation and consensus. The proceedings of
(dissenting opinion) dan keputusan yang diambil dalam the meetings, any differences of opinion (dissenting
rapat Komite wajib dicatat dan didokumentasikan opinions), and the resolutions adopted must be properly
dengan baik dalam risalah rapat. Risalah rapat tersebut recorded and documented in the meeting minutes. The
ditandatangani oleh Ketua dan Anggota Komite serta minutes of the meetings are signed by the Chairman
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
didistribusikan kepada Ketua Komite, Sekretaris Dewan and Members of the Committee and distributed to the
Komisaris dan peserta rapat. Chairman of the Committee, the Secretary of the Board
of Commissioners, and meeting participants.
Pada tahun 2025, KPRTKT melakukan rapat sebanyak In 2025, the KPRTKT held a total of 6 (six) meetings.
6 (enam) kali rapat. Berikut informasi mengenai risalah The following is information regarding the minutes and
dan rekapitulasi kehadiran rapat-rapat KPRTKT. attendance of the KPRTKT meetings.
Rekapitulasi Kehadiran KPRTKT pada Rapat
Recapitulation of the Presence of KPRTKT at the Meeting
Jumlah Wajib Rapat
Anggota KPRTKT Jumlah Kehadiran Kehadiran
Number of Mandatory
KPRTKT Members Number of Presence Presence
Meeting
Giring Ganesha Djumaryo
Ketua 6 6 100%
Chairman
Oki Yanuar
Anggota 6 6 100%
Member
Sugiharto Prapto
Anggota 4 4 100%
Member
Kevin Ibrahim Suryo
Anggota 6 6 100%
Member
Rata-rata
100%
Average
Risalah Rapat KPRTKT
Minutes of KPRTKT Meeting
Alasan
Tanggal Agenda Rapat Kehadiran
Ketidakhadiran
Date Meeting Agenda Presence
Reasons for Absence
Pembahasan Evaluasi Kebijakan Pengadaan dan Kebijakan
30 Juli 2025 Manajemen Risiko
100% -
July 30, 2025 Discussion on the Evaluation of Procurement Policy and Risk
Management Policy
6 Agustus 2025 Pendalaman Terkait Manajemen Risiko GMF
100% -
August 6, 2025 In-depth Review of GMF’s Risk Management
Pembahasan Telaah Komite Risiko mengenai Rencana KSO
12 September 2025 dengan BIJB
100% -
September 12, 2025 Discussion on the Risk Committee’s Review of the Planned
Joint Operation (KSO) with BIJB
25 September 2025 Pembahasan Kajian KSO dengan BIJB
100% -
September 25, 2025 Discussion on the Study of the KSO with BIJB
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01
Risalah Rapat KPRTKT
02 Minutes of KPRTKT Meeting
Alasan
Tanggal Agenda Rapat Kehadiran
Ketidakhadiran
Date Meeting Agenda Presence
03 Reasons for Absence
6 Oktober 2025 Pembahasan Kajian KSO dengan BIJB
100% -
October 6, 2025 Discussion on the Study of the Joint Operation (KSO) with BIJB
04 Pembahasan Telaah Atas Revisi Rencana Kerja dan Anggaran
Perusahaan (RKAP) Tahun 2025, Rencana Kerja dan Anggaran
Perusahaan (RKAP) Tahun 2026, dan Rencana Jangka Panjang
22 Desember 2025 Perusahaan (RJPP) Tahun 2026–2030
05 December 22, 2025 Discussion on the Review of Revisions to the 2025 Company
100% -
Work Plan and Budget (RKAP), the 2026 Company Work Plan
and Budget (RKAP), and the 2026–2030 Long-Term Corporate
06 Plan (RJPP)
PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT FOR
KPRTKT KPRTKT
KPRTKT memiliki ketentuan yang termuat di Piagam The KPRTKT has provisions set out in the KPRTKT
Komite KPRTKT terkait peningkatan kompetensi secara Committee Char ter regarding the continuous
berkesinambungan untuk anggota, khususnya untuk enhancement of members’ competencies, particularly
menyeleraskan dengan perkembangan usaha dan to ensure alignment with business developments and
kondisi Perseroan. the Company’s conditions.
Tata Kelola Perusahaan - Corporate Governance
Informasi mengenai daftar kegiatan pelatihan dan Information on the list of training and competency
peningkatan kompetensi yang diikuti KPRTKT sepanjang development programs of KPRTKT in 2025 is available
tahun 2025 dapat dilihat pada Laporan Keberlanjutan in the Sustainability Report within this Integrated Report.
dalam Laporan Terintegrasi ini.
KEBIJAKAN REMUNERASI REMUNERATION POLICY
Remunerasi anggota KPRTKT ditetapkan oleh Dewan The remuneration of KPRTKT members was determined
Komisaris. Ketentuan pemberian honorarium untuk by the Board of Commissioners. The honorarium for
Anggota Komite Dewan Komisaris diatur berdasarkan members of the Board of Commissioners’ Committee
ketentuan berikut: are regulated based on the following:
1. Besarnya Honorarium bagi Anggota Komite Dewan 1. The Honorarium for Independent Members of the
Komisaris Independen dan/atau yang tidak berstatus Board of Commissioners’ Committee and/or those who
sebagai Pegawai Perseroan atau Pegawai PT Garuda are not employees of the Company or Employees of PT
Indonesia (Persero) Tbk (“Garuda Indonesia”). Garuda Indonesia (Persero) Tbk (“Garuda Indonesia”).
2. Besarnya Honorarium bagi Anggota Komite Dewan 2. The Honorarium for Members of the Board of
Komisaris yang berstatus masih sebagai pegawai Commissioners’ Committee who are employees of
Perseroan atau Pegawai Garuda Indonesia. the Company or Garuda Indonesia.
3. Honorarium tidak diberikan kepada Ketua/Anggota 3. The Honorarium is not given to the Chairman/
Komite Dewan Komisaris yang berstatus sebagai Committee Member of the Board of Commissioners
Anggota Direksi di Garuda Indonesia dan/atau who is also a Member of the Board of Directors at
merangkap sebagai Dewan Komisaris Perseroan. Garuda Indonesia and/or the Company's Board of
Commissioners.
4. Pajak atas Honorarium Anggota Komite Dewan 4. Taxes on the Honorarium of Members of the Board
Komisaris dan/atau penghasilan lainnya ditanggung of Commissioners’ Committee and/or other income
oleh Perseroan. shall be borne by the Company.
5. Biaya yang timbul atas pemberian honorarium ini 5. The Company is responsible for the costs incurred
menjadi beban Perseroan. from this honorarium.
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PENCAPAIAN KPRTKT KPRTKT’S ACHIEVEMENT
Setiap tahunnya KPRTKT menyusun rencana kerja untuk KPRTKT made an annual working plan to do the duties
mendukung pelaksanaan tugas dan tanggung jawab and responsibilities efficiently and effectively. The
dengan efisien dan efektif. Berikut pencapaian Rencana realization of KPRTKT’s work plan for 2025 was as
Kerja KPRTKT tahun 2025: follows:
Program Kerja KPRTKT 2025 Realisasi
No.
KPRTKT Work Plan 2025 Realization
Melakukan kajian dan evaluasi atas pengembangan usaha MRO
1. 100%
Conduct studies and evaluations of MRO business development
Melakukan kajian dan evaluasi atas kecukupan kebijakan, konsistensi praktik pengelolaan risiko, dan
efektivitas tindakan mitigasi
2. 100%
Reviewing and evaluating the adequacy of policies, the consistency of risk management practices, and
the effectiveness of mitigation actions
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Memberikan rekomendasi perbaikan atas praktik pengelolaan dan penanganan risiko Perseroan
3. Providing recommendations for improvements to the Company's risk management and management 100%
practices
Melaksanakan tugas lain yang diberikan oleh Dewan Komisaris sepanjang masih dalam ruang lingkup
tugas dan kewajiban Dewan Komisaris berdasarkan ketentuan yang berlaku
4. 100%
Performing other duties given by the Board of Commissioners as long as within the coverage of duties
and obligations of the Board according to regulation
Menyusun rencana kerja KPRTKT tahun 2024
5. 100%
Prepare KPRTKT work plan for 2024
Membuat laporan berkala Triwulanan/setiap 3 bulan sekali kepada Dewan Komisaris
6. 100%
Creating a quarterly report/once every 3 months to the Board of Commissioners
Melaksanakan rapat periodik sekurang-kurangnya 1 kali dalam 3 bulan
7. 100%
Held a periodic meeting at least once every three months
Melakukan Self-Assessment terhadap kinerja anggota KPRTKT
8. 100%
Conducted Self-Assessment on the performance of KPRTKT members
LAPORAN PELAKSANAAN TUGAS REPORT OF DUTIES
Selama tahun 2025, KPRTKT telah melaksanakan Throughout 2025, KPRTKT has performed the following
berbagai kegiatan dalam rangka melaksanakan tugas activities to fulfill the duties and responsibilities that
dan tanggung jawab, di antaranya meliputi: cover:
1. Melakukan reviu berkala atas kinerja Perseroan dan 1. Conducted periodic reviews of the Company’s
profil risiko Perseroan. performance and risk profile.
2. Melakukan telaah atas rencana Kerja Sama Operasi 2. Reviewed the proposed Operational Cooperation
(KSO) antara Perseroan dengan PT Bandarudara (KSO) between the Company and PT Bandarudara
Internasional Jawa Barat dalam pengembangan Internasional Jawa Barat in the development of
Aerospace Park Kertajati, terutama dari sisi risiko the Kertajati Aerospace Park, particularly from the
hukum, risiko solvabilitas mitra, struktur governance, perspectives of legal risk, partner solvency risk,
kepastian hak pemanfaatan lahan, dan persyaratan governance structure, certainty of land utilization
mitigasi sebelum perjanjian dinyatakan efektif. rights, and the mitigation requirements to be fulfilled
before the agreement becomes effective.
3. Melakukan telaah atas Revisi RKAP Tahun 2025, 3. Reviewed the Revised 2025 RKAP, the 2026 RKAP,
RKAP Tahun 2026, dan RJPP Tahun 2026–2030, and the 2026–2030 RJPP, with a focus on the quality
dengan fokus padakualitas pemulihan ekuitas, of equity recovery, liquidity resilience, collectibility
ketahanan likuiditas, kolektibilitas piutang afiliasi, of affiliate receivables, diversification of non-group
diversifikasi pendapatan non-group, risiko SDM, revenue, human capital risk, adequacy of CAPEX,
kecukupan CAPEX, dan keberlanjutan strategi jangka and the sustainability of the Company’s long-term
panjang Perseroan. strategy.
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01
Sekretaris Perusahaan & Legal
02
Corporate Secretary & Legal
03
04
Berdasarkan Surat Keputusan Direktur Human Capital Based on the Decree of Director of Human Capital &
& Corporate Affairs No. DC/SKEP-5079/25 tanggal 14 Corporate Affairs No. DC/SKEP-5079/25 dated March 14,
05 Maret 2025 tentang Struktur Organisasi Corporate 2025, regarding Organizational Structure of Corporate
Secretary & Legal PT Garuda Maintenance Facility Secretary & Legal PT Garuda Maintenance Facility Aero
Aero Asia Tbk, GMF melakukan perubahan atas struktur Asia Tbk, GMF updated the organization structure of
06 organisasi unit dengan fungsi sebagai Sekretaris Corporate Secretary and Legal. The Corporate Secretary
Perusahaan dan Legal. Fungsi Sekretaris Perusahaan is to comply with OJK Regulation No. 35/POJK.04/2014
ini juga telah menyesuaikan dengan Peraturan OJK No. concerning Corporate Secretary of Issuers or Public
35/POJK.04/2014 tentang Sekretaris Perusahaan Emiten Companies.
atau Perusahaan Publik.
PROFIL VP CORPORATE SECRETARY & PROFILE OF CORPORATE SECRETARY &
LEGAL LEGAL VP
Berdasarkan Surat Keputusan Direktur Human Capital & Based on the Director of Human Capital & Corporate
Corporate Affairs No. DC/SKEP-5181/20 tanggal 17 Juli Affairs Decree No. DC/SKEP-5181/20 on July 17, 2020,
Tata Kelola Perusahaan - Corporate Governance
2020, Perseroan menunjuk Rian Fajar Isnaeni sebagai the Company has appointed Rian Fajar Isnaeni as the
VP Corporate Secretary & Legal. Pengangkatan VP Corporate Secretary & Legal VP. The appointment of
Corporate Secretary & Legal telah dilaporkan kepada the Corporate Secretary & Legal VP has been reported
OJK dan Bursa Efek Indonesia pada tanggal 21 Juli 2020 to OJK and Indonesia Stock Exchange on July 21, 2020,
melalui surat No. GMF/DT/SPE-2001/20 untuk memenuhi through letter No. GMF/DT/SPE-2001/20 to meet the OJK
Peraturan OJK No. 35/POJK.04/2014 tentang Sekretaris Regulation No. 35/POJK.04/2014 concerning Corporate
Perusahaan Emiten atau Perusahaan Publik. Secretary of an Emitent or a Public Company.
Rian Fajar Isnaeni
Corporate Secretary & Legal Group Head
Periode Jabatan Menjabat sejak 21 Juli 2020
Period Took up the position on July 21, 2020
Warga Negara Indonesia | Indonesian Citizen
Data Pribadi
Usia 48 tahun | 48 years old
Personal Data
Kelahiran Palembang, 17 Januari 1977 | Born in Palembang, January 17, 1977
Domisili Jakarta Timur, DKI Jakarta, Indonesia
Domicile East Jakarta, DKI Jakarta, Indonesia
Bergabung di GMF 7 Januari 2019 sebagai GM Legal & Corporate Governance
Join GMF January 7, 2019, as the GM Legal & Corporate Governance
Pendidikan Sarjana (S1) Program Hukum di Universitas Diponegoro
Education Bachelor’s Degree (S1) of Law in Diponegoro University
• GM Legal & Corporate Governance PT Garuda Maintenance Facility Aero Asia Tbk
Pengalaman Kerja (2019-2020)
Work Experience • Legal Counsel and Compliance Officer PT SEI Consulting Jakarta (2015-2018)
• Corporate Legal Manager PT Panasonic Gobel Indonesia (2013-2015)
• Mengelola Risiko Siber dalam Industri • Managing the Cyber Risk in the Digital
Digital (23 September 2021) oleh LPPI Industry (September 23, 2021) by LPPI
• Advokasi Pelaku Usaha KPPU – AEI • KPPU – AEI Entrepreneurs Advocacy
tentang Pedoman Penilaian terhadap concerning Assessment Guidelines for
Pendidikan dan/atau Sertifikasi Profesi
Penggabungan, Peleburan atau Merger, Consolidation or Acquisition
yang Berlaku
Pengambilalihan (18 Desember 2020) (December 18, 2020) Jakarta – KPPU
Education and/or Valid Professional
Jakarta – KPPU
Certifications
• Pemahaman Filosofi dan Model • Understanding the Philosophy and
Struktural Pengelolaan GRC Terpadu, Structural Model of Integrated GRC
2020, Tangerang – PT Sinergi Daya Prima Management, 2020, Tangerang – PT
Sinergi Daya Prima
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PT Garuda Maintenance Facility Aero Asia Tbk
STRUKTUR CORPORATE SECRETARY & CORPORATE SECRETARY & LEGAL
LEGAL STRUCTURE
Corporate Secretary & Legal
Investor Relation
Legal & Corporate Corporate
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Business Contract
Governance Communication & CSR
Kedudukan Sekretaris Perusahaan dalam struktur The Corporate Secretary & Legal is positioned under
organisasi Perseroan berada langsung di bawah Direktur the President Director. The Corporate Secretary & Legal
Utama. Sekretaris Perusahaan memiliki beberapa fungsi has several functions underneath, including Corporate
di bawahnya yaitu fungsi Corporate Communication, Communication, Business Contract, and Corporate
Business Contract, dan Legal & Corporate Governance Legal, which is also responsible for implementing
yang juga bertanggung jawab dalam pelaksanaan tata corporate governance and acting as the liaison between
kelola perusahaan serta berfungsi sebagai penghubung the internal and external parties of GMF.
dengan pihak eksternal maupun internal GMF.
Hingga akhir tahun 2025, jumlah karyawan yang By the end of 2025, the employees of the Corporate
tergabung dalam unit Sekretaris Perusahaan sebanyak Secretary & Legal comprised of 25 people.
25 orang.
Jabatan Jumlah Karyawan
Position Total Employee
Corporate Secretary & Legal Group Head 1
Business Contract Division Head 1
Corporate Communication & CSR Division Head 1
Legal & Corporate Governance Division Head 1
Government Relation Executive 1
Investor Relation Executive 1
Senior Business Contract Specialist 1
Business Contract Specialist 2
Trainee for Business Contract Specialist 1
Corporate Governance Analyst 2
Corporate Governance Officer 1
Legal Advisor 2
Legal Officer 3
Trainee for Legal Officer 1
Corporate Communication Executive 2
Corporate Communication Officer 3
Trainee for Visual Communication Officer 1
Jumlah
25
Total
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01
PEDOMAN KERJA CORPORATE CORPORATE SECRETARY & LEGAL
02 SECRETARY & LEGAL WORK GUIDELINE
Sekretaris Perusahaan GMF telah dilengkapi dengan GMF Corporate Secretary has been equipped with Work
03 Pedoman Kerja yang tertuang pada Surat Keputusan Guidelines as stated in the President Director Decree No.
Direktur Utama No. DT/SKEP-5015/25 tentang Organisasi DT/SKEP-5015/24 concerning the Parent Organisation
Induk PT Garuda Maintenance Facility Aero Asia Tbk., of PT Garuda Maintenance Facility Aero Asia Tbk, in
dalam Pedoman Direksi Bab 9 tentang Organ Pendukung the Board of Directors Guidelines Chapter 9 concerning
04
Direksi Hal.49-50, dan Surat Keputusan Direktur Human Supporting Organs of the Board of Directors Page 49-50,
Capital & Corporate Affairs No. DC/SKEP-5079/25 and Decree of the Director of Human Capital & Corporate
tanggal 14 Maret 2025 tentang Struktur Organisasi Unit Affairs No. DC/SKEP-5079/25 dated March 14, 2025,
05 Corporate Secretary & Legal PT Garuda Maintenance concerning the Organisational Structure of the Corporate
Facility Aero Asia Tbk. Secretary & Legal Unit of PT Garuda Maintenance Facility
Aero Asia Tbk.
06
TUGAS DAN TANGGUNG JAWAB CORPORATE SECRETARY & LEGAL
CORPORATE SECRETARY & LEGAL DUTIES AND RESPONSIBILITIES
Tugas Sekretaris Perusahaan meliputi: Duties of the Corporate Secretary include:
1. Memastikan penyelenggaraan Perseroan oleh Direksi 1. Ensuring that the management of the Company
dan Dewan Komisaris agar sesuai dengan Undang- by the Board of Directors and the Board of
Undang Perseroan Terbatas, Anggaran Dasar Commissioners complies with the Company Law,
Perusahaan, Peraturan Bapepam dan LK, Otoritas the Company’s Articles of Association, regulations of
Jasa Keuangan, peraturan Bursa Efek dan peraturan Bapepam-LK, the Financial Services Authority, Stock
terkait lainnya; Exchange regulations, and other relevant regulations;
Tata Kelola Perusahaan - Corporate Governance
2. Mengikuti perkembangan seluruh peraturan-peraturan 2. Monitoring developments in all regulations related to
terkait penyelenggaraan Perseroan pada umumnya, corporate governance in general, employment, and
ketenagakerjaan, pasar modal guna memberikan capital markets in order to provide recommendations
rekomendasi atau pertimbangan kepada Direksi dan or considerations to the Board of Directors and the
Dewan Komisaris dalam pengembalian keputusan; Board of Commissioners in making decision;
3. Memberikan masukan kepada Direksi dan Dewan 3. Providing input to the Board of Directors and the
Komisaris terkait pengelolaan dan administrasi Board of Commissioners regarding the management
kesekretariatan Perseroan dalam pengambilan and administration of the Company’s secretarial
keputusan sesuai dengan ketentuan peraturan functions in decision-making in accordance with
perundang-undangan yang berlaku di bidang prevailing laws and regulations in the areas of
perseroan terbatas dan pasar modal; company law and capital markets;
4. Bertindak selaku penghubung atau liaison officer bagi 4. Acting as a liaison officer for the Board of
Direksi dan/atau Dewan Komisaris dengan Pemegang Directors and/or the Board of Commissioners with
Saham, Otoritas Jasa Keuangan, masyarakat dan Shareholders, the Financial Services Authority, the
pemangku kepentingan lainnya; public, and other stakeholders;
5. Memastikan pengelolaan, menatausahakan, serta 5. Ensuring the management, administration, and
menyimpan dokumen Perseroan yang termasuk, safekeeping of Company documents, including but
tetapi tidak terbatas pada Daftar Pemegang Saham, not limited to the Shareholders Register, Special
Daftar Khusus dan risalah rapat Direksi, rapat Dewan Register, and minutes of meetings of the Board of
Komisaris dan RUPS; Directors, the Board of Commissioners, and the GMS;
6. Mengkoordinasikan penyelenggaraan Sistem 6. Co o rdi n ati n g t he i mpl emen tati o n o f t h e
Pelaporan Pelanggaran (Whistleblowing System/ Whistleblowing System (WBS) by ensuring that
WBS) dengan memastikan Laporan Pelanggaran reports of violations are followed up by the
ditindaklanjuti oleh WBS Officer dan menyampaikan WBS Officer and reporting the follow-up results
hasil tindak lanjut Laporan Pelanggaran kepada to the Board of Directors and/or the Board of
Direksi dan/atau Dewan Komisaris dan/atau Commissioners and/or Shareholders;
Pemegang Saham;
7. Menjamin penatalaksanaan dan ketersediaan 7. Ensuring proper administration and availability of
informasi yang diperlukan dalam pengambilan information required for making decision by the
keputusan oleh Direksi dan Dewan Komisaris, Board of Directors and the Board of Commissioners,
termasuk memastikan kuorum kehadiran peserta including ensuring quorum attendance in meetings
rapat sehingga dapat melakukan pengambilan so that valid decisions can be made in accordance
keputusan yang sah sesuai dengan ketentuan yang with applicable regulations;
belaku;
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8. M e m p e r s i a p k a n d a n m e n g ko o rd i n a s i k a n 8. Preparing and coordinating the implementation of
penyelenggaraan Rapat Direksi, Rapat Dewan Board of Directors meetings, Board of Commissioners
Komisaris, Rapat Analis dan RUPS serta forum meetings, Analyst Meetings, and GMS, as well as
korporasi lainnya; other corporate forums;
9. Memastikan dan mengkoordinasikan pelaksanaan 9. Ensuring and coordinating the implementation of
program orientasi terhadap perusahaan dan company orientation programs and training for the
pelatihan bagi Direksi dan/atau Dewan Komisaris; Board of Directors and/or the Board of Commissioners;
10. Memastikan tindakan koreksi terhadap hasil temuan 10. Ensuring corrective actions on findings from
pada penilaian dan evaluasi atas penerapan GCG assessments and evaluations of GCG implementation
dan pada ranah lainnya yang merupakan tanggung and other areas under the responsibility of the
jawab dari unit 1 (satu) tingkat di bawah Direksi yang unit one level below the Director overseeing the
membidangi Sekretaris Perusahaan; Corporate Secretary;
11. Menyampaikan secara berkala paling kurang 1 (satu) 11. Submitting periodic reports, at least once a year,
kali dalam 1 (satu) tahun mengenai pelaksanaan unit regarding the implementation of the unit one level
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
1 (satu) tingkat di bawah Direksi yang membidangi below the Director overseeing the Corporate
Sekretaris Perusahaan kepada Direksi dan Secretary to the Board of Directors, with copies to
ditembuskan kepada Dewan Komisaris; the Board of Commissioners;
12. Menjalankan unit 1 (satu) Tingkat di bawah Direksi 12. Carrying out the functions of the unit one level below
yang membidangi Sekretaris Perseroan dengan tidak the Director overseeing the Corporate Secretary
mengambil keuntungan Pribadi baik secara langsung without taking personal advantage, either directly
maupun tindak langsung, yang merugikan Perseroan; or indirectly, to the detriment of the Company;
13. Menjaga kerahasiaan dokumen, data dan informasi 13. Maintaining the confidentiality of documents, data,
yang bersifat rahasia kecuali dalam rangka memenuhi and information, except as required by laws and
kewajiban sesuai dengan peraturan perundang- regulations or otherwise stipulated;
undangan atau ditentukan lain dalam peraturan
perundang-undangan;
14. Bertanggung jawab terhadap penyusunan strategi 14. Being responsible for formulating the Company’s
dan kebijakan Perseroan terkait struktur dan strategy and policies related to corporate governance
mekanisme tata kelola perusahaan, berdasarkan structure and mechanisms, based on GCG principles,
prinsip-prinsip GCG dan berlandaskan peraturan laws and regulations, and general business ethics
perundang-undangan serta etika bisnis pada in a consistent and sustainable manner;
umumnya secara konsisten dan berkesinambungan;
15. Mengelola dan memitigasi risiko hukum bagi 15. Managing and mitigating legal risks for the Company
Perseroan dalam setiap rencana dan pelaksanaan in every plan and implementation of agreements
perikatan dengan pihak ketiga sesuai dengan with third parties in accordance with the Company’s
ketentuan Anggaran Dasar Perusahaan dan Articles of Association and applicable laws and
peraturan perundang-undangan terkait; regulations;
16. Mencegah terjadinya pelanggaran dalam Perseroan; 16. Preventing violations within the Company;
17. Memastikan penyusunan segala jenis kontrak 17. Ensuring the preparation of all types of business
bisnis antara Perseroan dengan customer, vendor, contracts between the Company and customers,
partner, dan pihak lainnya, dengan tetap menjaga vendors, partners, and other parties, while
kepentingan Persereoan dan ketentuan yang berlaku; safeguarding the Company’s interests and complying
with applicable regulations;
18. Bertanggung jawab dalam memastikan ketersediaan 18. Ensuring the availability and implementation of
pelaksanaan keterbukaan informasi atau fakta disclosure of information or relevant material facts on
material yang relevan pada situs web atau media the website or other communication media, including
komunikasi lainnya termasuk dampak hukumnya their legal implications, in accordance with applicable
sesuai dengan ketentuan yang berlaku; regulations;
19. Mengembangkan strategi komunikasi Perseroan 19. Developing the Company’s communication strategy
secara efektif dan wajar sejalan dengan tujuan, effectively and appropriately in line with the
sasaran Perusahaan dan prinsip GCG; Company’s objectives and GCG principles;
20. Membangun terbentuknya citra Perseroan yang 20. Building and maintaining a positive corporate image
positif oleh pemegang saham dan seluruh pemangku among shareholders and all stakeholders;
kepentingan;
21. Memastikan aktivitas Perseroan yang terkait dengan 21. Ensuring that Company activities related to CSR
program CSR terselenggaran sesuai dengan visi dan programs are carried out in accordance with the
misi Perseroan; Company’s vision and mission;
22. Menyelenggarakan dan mengkoordinir pelaksanaan 22. Organizing and coordinating the implementation of
kegiatan-kegiatan Direksi dan Dewan Komisaris activities of the Board of Directors and the Board
dalam setiap aksi atau kegiatan korporasi termasuk of Commissioners in every corporate action or
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01
namun tidak terbatas pada korespondensi, activity, including but not limited to correspondence,
02 keprotokolan, dokumentasi dan kelogistikan; protocol, documentation, and logistics;
23. Bertanggung jawab untuk menjalin hubungan 23. Being responsible for maintaining good relations
baik dengan pemerintah terkait guna mendukung with relevant government institutions to support
03 kelancaran pengembangan bisnis Perseroan; the Company’s business development;
24. Menyampaikan laporan berkala perusahaan kepada 24. Submitting periodic company reports to the Financial
Otoritas Jasa Keuangan dan Bursa Efek sesuai Services Authority and the Stock Exchange in
dengan ketentuan yang berlaku; accordance with applicable regulations;
04
25. Bertanggung jawab terhadap keberjalanan fungsi 25. Being responsible for the implementation of
Investor Relations guna memastikan komunikasi the Investor Relations function to ensure that
dengan relasi strategis, aksi korporasi terkait pasar communication with strategic stakeholders,
05 modal, serta pengelolaan informasi Perseroan capital market-related corporate actions, and the
dilaksanakan dengan wajar dan berimbang kepada management of Company information are conducted
investor, calon investor, analis dan pemangku fairly and in a balanced manner for investors,
06 kepentingan pasar modal pada umumnya dengan prospective investors, analysts, and capital market
tetap mengutamakan prinsip kehati-hatian dalam stakeholders, while upholding the principle of
menjaga kerahasiaan Perseroan sesuai dengan prudence in maintaining Company confidentiality
ketentuan yang berlaku; in accordance with applicable regulations.
PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT FOR
CORPORATE SECRETARY & LEGAL CORPORATE SECRETARY & LEGAL
Perseroan mendukung Corporate Secretary & Legal The Company supports the Corporate Secretary &
untuk mengikuti pengembangan kompetensi melalui Legal in pursuing competency development through
berbagai kegiatan seperti pelatihan, workshop, seminar, various activities such as training programs, workshops,
Tata Kelola Perusahaan - Corporate Governance
atau berpartisipasi dalam sosialisasi regulasi terbaru. seminars, and participation in the socialization of the
Mengingat peran penting Sekretaris Perusahaan sebagai latest regulations. Given the important role of the
penghubung antara Perseroan dan berbagai pihak Corporate Secretary as a liaison between the Company
internal dan eksternal, pengembangan kompetensi and various internal and external parties, the scope
Sekretaris Perusahaan cukup luas mencakup tugas dan of competency development is broad and covers the
tanggung jawabnya, serta hal-hal lain yang mencakup Corporate Secretary’s duties and responsibilities, as well
regulasi pasar modal atau keberlanjutan. Sekretaris as matters related to capital market regulations and
Perusahaan juga mengikuti perkembangan terkini sustainability. The Corporate Secretary also follows the
terkait keberlanjutan mengingat perannya sebagai unit latest development regarding sustainability given his
pengelola program keberlanjutan dan penanggung jawab role as the unit in charge of sustainability program and
pelaporannya dalam Laporan Keberlanjutan. responsible for the reporting of Sustainability Report.
Informasi mengenai daftar kegiatan pelatihan dan Information on the list of training and competency
peningkatan kompetensi yang diikuti Corporate development activities attended by the Corporate
Secretary & Legal sepanjang tahun 2025 dapat dilihat Secretary & Legal throughout 2025 can be found in
pada Laporan Keberlanjutan dalam Laporan Terintegrasi the Sustainability Report within this Integrated Report.
ini.
PELAKSANAAN TUGAS CORPORATE IMPLEMENTATION OF CORPORATE
SECRETARY & LEGAL SECRETARY & LEGAL DUTIES
Pelaksanaan tugas Corporate Secretary & Legal The implementation of the Corporate Secretary & Legal’s
diklasifikan ke dalam beberapa fungsi dengan rincian duties is seen in several functions as follows:
sebagai berikut:
Legal & Corporate Governance Legal & Corporate Governance
Memastikan kepatuhan GMF terhadap segala peraturan Ensured GMF’s compliance with the prevailing laws and
perundang-undangan yang berlaku terkait dengan regulations in terms of business operation and others.
operasional dan peraturan lainnya. Kepatuhan ini This compliance also covered the GCG principles and
termasuk kepatuhan Perseroan dalam menerapkan administration of the Company's documents. Providing
prinsip-prinsip GCG, sekaligus pendokumentasian analysis and consultation related to legal issues in
dokumen-dokumen Perseroan. Menyediakan analisis general, Company policies and its management to
dan konsultasi terkait masalah hukum pada umumnya, ensure the suitability of the implementation of the
kebijakan Perseroan dan penata kelolanya guna Company's business activities.
memastikan kesesuaian pelaksanaan kegiatan usaha
Perseroan.
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Business Contract Business Contract
Menyusun dan mengevaluasi perjanjian atau kerja sama Prepare and evaluate the agreements or cooperations
dengan pihak ketiga untuk memastikan kepentingan with third parties to protect GMF's interests in terms
GMF terlindungi baik dari sisi bisnis maupun hukumnya. of business and legal perspectives. The forms of
Adapun bentuk kerja sama yang terjadi selama tahun cooperation throughout 2025 can be seen in the
2025 dapat dilihat pada bagian Kerja Sama dengan Mitra Cooperation with Other Partners in the Company Profile
Lain di Bab Profil Perusahaan dalam Laporan Tahunan Chapter within this Integrated Report.
Terintegrasi ini.
Komunikasi Perusahaan Corporate Communication
GMF berkomitmen untuk menjalin komunikasi yang efektif GMF is committed to maintaining effective communication
dengan publik dan pemangku kepentingan lainnya melalui with the public and other stakeholders through various
berbagai saluran. Perseroan secara rutin menerbitkan channels. The Company regularly issues press releases
siaran pers dan melakukan korespondensi dengan Otoritas and conducts correspondence with the Financial Services
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Jasa Keuangan (OJK) serta Bursa Efek Indonesia (BEI) Authority (OJK) and the Indonesia Stock Exchange (IDX)
untuk memastikan keterbukaan informasi yang akurat dan to ensure accurate and timely information disclosure.
tepat waktu. Selain itu, GMF secara berkala menyampaikan In addition, GMF periodically provides employees with
informasi kepada karyawan mengenai kinerja perusahaan, updates on company performance, key events, and
peristiwa penting, dan inisiatif strategis. Perseroan juga strategic initiatives. The Company also provides platforms
menyediakan platform bagi karyawan untuk memberikan for employees to share feedback and strategic insights to
masukan dan opini strategis guna mendorong peningkatan support overall performance improvement.
kinerja secara keseluruhan.
Siaran Pers Press conference
Pada tahun 2025, GMF telah menerbitkan Siaran Pers In 2025, GMF has published 18 press releases which
sebanyak 18 siaran yang dimuat di website resmi also available on the Company's official website.
Perseroan.
Siaran Pers 2025
Press Release in 2025
Judul Tanggal Terbit
No.
Title Published Date
Raih Sertifikasi dari UK CAA, GMF Siap Perluas Pasar Global 23 Januari 2025
1.
Achieved Certification of UK CAA, GMF Ready to Expand Global Market January 23, 2025
GMF Eksplor Kemitraan Strategis di MRO Middle East 2025 13 Februari 2025
2.
GMF Explores Strategic Partnership in MRO Middle East 2025 February 13, 2025
Perkuat Ekspansi MRO Perkeretaapian dengan INKA Group 17 Februari 2025
3.
GMF Strengthens Railway MRO through Partnerships with INKA Group February 17, 2025
GMF Optimalkan Perawatan Pesawat Jelang Peak Season Idul Fitri 2025 21 Maret 2025
4.
GMF Optimizes Aircraft Maintenance for Eid al-Fitr Peak Season 2025 March 21, 2025
GMFI Cetak Kinerja Finansial Solid di Tengah Transformasi 16 April 2025
5.
GMFI Achieves Soild Financial Performance during Transformation April 16, 2025
GMF, BIJB, dan Bappenas Resmikan Kemitraan Strategis 21 April 2025
6.
GMF, BIJB, and Bappenas Inaugurate Strategic Partnership April 21, 2025
GMF dan PLN Batam Lanjutkan Sinergi Strategis 3 Juni 2025
7.
GMF and PLN Batam Continue Strategic Synergy June 3, 2025
Gelar RUPS, GMFI Bukukan Laba USD26,9 Juta 5 Juni 2025
8.
GMFI Recorded USD26.9 Million Profit June 5, 2025
GMF Perluas Langkah Strategis di Industri Pertahanan pada Indo Defence 12 Juni 2025
9.
GMF Expands Strategic Presence in the Defense Industry at Indo Defence June 12, 2025
Selesaikan Perawatan Helikopter Bell 412 ke-4 Milik TNI AD 9 September 2025
10.
GMF Completed Maintenance of the Indonesian Army’s Bell 412 Helicopter September 9, 2025
GMF Tingkatkan Kapabilitas sebagai MRO Terintegrasi di Asia Pasifik 19 September 2025
11.
GMF Enhances Capabilities as an Integrated MRO in Asia Pacific September 19, 2025
Perkuat Kinerja Operasional, GMF Angkat Direktur & Komisaris Baru 26 September 2025
12.
Strengthening Operational Performance, GMF Appoints New Board September 26, 2025
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01
Siaran Pers 2025
02 Press Release in 2025
Judul Tanggal Terbit
No.
Title Published Date
03 GMF dan Pelita Air Sepakati Kemitraan Strategis 10 Oktober 2025
13.
GMF and Pelita Air Sign a Strategic Partnership October 10, 2025
GMF Mantapkan Fondasi, RUPSLB Setujui Inbreng Aset Strategis dari API 24 Oktober 2025
04 14.
GMF Strengthens its Financial, EGMS Approves Contribution from API October 24, 2025
GMF dan BIJB Tandatangani Kerja Sama Strategis Pengembangan Kertajati 14 November 2025
15.
GMF and BIJB Sign Strategic Partnership to Develop Kertajati November 14, 2025
05
Dukung Misi Kenegaraan, GMF Tuntaskan Perawatan Dua Pesawat VIP 26 November 2025
16.
Supporting State Missions, GMF Completes Maintenance of Two VIP’s November 26, 2025
GMF dan BIJB Selenggarakan Groundbreaking Kawasan Kertajati Aerospace 8 Desember 2025
06 17.
GMF and BIJB Hold Groundbreaking Ceremony for Kertajati Aerospace Park December 8, 2025
GMF dan Angkasa Pura Indonesia Tandatangani Akta Inbreng Lahan 29 Desember 2025
18.
GMF and Angkasa Pura Indonesia Sign Strategic Land Contribution Deed December 29, 2025
Kegiatan Legal & Corporate Governance Legal & Corporate Governance Activities
Memastikan kepatuhan GMF terhadap segala peraturan Ensure GMF complies with all laws and regulations
perundang-undangan yang berlaku terkait dengan concerning the Company's operations and others.
operasional bisnis Perseroan maupun peraturan lainnya. This compliance includes applying the principles of
Kepatuhan ini termasuk kepatuhan dalam menerapkan Good Corporate Governance, as well as administration
prinsip-prinsip Good Corporate Governance, sekaligus of Company documents. These activities, in 2025,
Tata Kelola Perusahaan - Corporate Governance
pendokumentasian dokumen-dokumen Perseroan. comprised of:
Kegiatan tersebut pada tahun 2025, di antaranya:
1. P e n y a m p a i a n L a p o r a n H a r t a Ke k a y a a n 1. Submission of State Officials' Wealth Report (LHKPN)
Penyelenggaraan Negara (LHKPN) kepada Komisi to the Corruption Eradication Commission (KPK) by
Pemberantasan Korupsi (KPK) oleh Direksi; the Board of Directors;
2. Penandatanganan Pernyataan Kepatuhan atas Kode 2. Signing of the Statement of Compliance with the
Etik Perseroan (Code of Conduct); Company's Code of Ethics (Code of Conduct);
3. Pelaksanaan kegiatan pengendalian gratifikasi 3. Implementation of gratuity control activities as
sebagaimana diatur dalam Surat Keputusan Direktur stipulated in the President Director Decree No. DT/
Utama Nomor DT/SKEP-5032/25 tanggal 12 Desember SKEP-5032/25 dated 12 December 2025 concerning
2025 tentang Kebijakan Pengendalian Gratifikasi dan the Gratuity Control Policy and the Implementation
Penerapan Manajemen Anti Penyuapan di Lingkungan of Anti-Bribery Management within PT Garuda
PT Garuda Maintenance Facility Aero Asia Tbk; Maintenance Facility Aero Asia Tbk;
4. Terkait kebijakan pengendalian gratifikasi dan 4. Regarding the gratification control policy and
Whistleblowing System, Perseroan menetapkan Whistleblowing System, the Company has determined
fungsi Compliance Officer yang diatur dalam Surat the Compliance Officer function as stipulated in
Keputusan Keputusan Direktur Utama Nomor DT/ the Decree of the President Director Number DT/
SKEP-5020/20 tanggal 14 Oktober 2020 sebagai SKEP-5020/[20 dated October 14th ,2020as the
pihak yang bertanggung jawab secara kolektif party collectively responsible for preparing reports
dalam pembuatan laporan efektivitas pengendalian on the effectiveness of gratification control and
gratifikasi dan berperan menjaga mekanisme playing a role in maintaining the Whistleblowing
Whistleblowing System; System mechanism;
5. Pembayaran pajak pribadi tepat waktu dan tepat 5. Payment of personal taxes on time and in the correct
jumlah; amount;
6. Penyampaian laporan Daftar Khusus Kepemilikan 6. Submission of the Special List of Share Ownership
Saham Direksi dan anggota keluarganya guna Reports of the Directors and their family members
menghindari benturan kepentingan secara berkala to avoid conflicts of interest periodically every year;
setiap tahun; Increasing the effectiveness of the Whistleblowing
7. Peningkatan efektivitas Whistleblowing System 7. System through reviewing the effectiveness
melalui peninjauan efektivitas dan penindaklanjutan and following up on every report received by the
setiap pelaporan yang masuk oleh pihak yang party tasked with managing violation reports and
bertugas untuk mengelola pelaporan pelanggaran optimizing the delivery of the Whistleblowing System
dan optimalisasi penyampaian Whistleblowing through several media every six months.
System melalui beberapa media setiap enam bulan
sekali.
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Internal Audit
Internal Audit
Internal Audit bertugas membantu manajemen dalam Internal Audit is responsible for assisting the management
memaksimalkan efektivitas pengendalian intern. Internal in optimizing the effectiveness of internal control.
Audit berperan sebagai assurance and consultant dalam Internal Audit acts as an assurance and consultant in
mengevaluasi sistem pengendalian internal, pengelolaan evaluating the internal control system, risk management,
risiko, dan penerapan GCG atas kegiatan operasional. and the GCG implementation in operational activities.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
PROFILE OF INTERNAL AUDIT HEAD
PROFIL KEPALA INTERNAL AUDIT
Based on Decree No. DC/SKEP–5074/25 dated
Berdasarkan Surat Keputusan No. DC/SKEP – 5074/25 14 March 2025 and the approval of the Board of
tanggal 14 Maret 2025 dan persetujuan Dewan Commissioners through Letter No. GMF/DEKOM-031/21
Komisaris dengan surat No. GMF/DEKOM-031/21 dated September 30, 2021, the Company appointed
tanggal 30 September 2021, Perseroan menunjuk Deddy Fezantino as Head of the Internal Audit Unit.
Deddy Fezantino sebagai Kepala Unit Internal Audit. The appointment as Group Head was based on the
Pengangkatan menjadi Group Head berdasarkan pada individual’s qualifications, competencies, and expertise
aspek kemampuan, kompetensi, dan keahlian sesuai in accordance with the Company’s requirements.
yang dipersyaratkan Perseroan.
STRUCTURE AND POSITION OF
Deddy Fezantino
Kepala Unit Internal Audit
Head of Internal Audit Unit
Periode Jabatan Menjabat sejak 22 November 2021
Period Serving since November 22, 2021
Warga Negara Indonesia | Indonesian Citizen
Data Pribadi
Umur 50 tahun | 50 years old
Personal Data
Kelahiran Padang, 8 Februari 1975 | Born in Padang on February 8, 1975
Domisili Bekasi, Jawa Barat, Indonesia
Domicile Bekasi, West Java, Indonesia
Bergabung di GMF 1 September 2014 sebagai GM Budgeting & Controlling
Join GMF September 1, 2014, as the GM Budgeting & Cotrolling
• Magister Administrasi dan Kebijakan Bisnis – Universitas Indonesia (2004)
Pendidikan Master of Business Policy & Administration – University of Indonesia (2004)
Education • Sarjana Akuntansi – Universitas Indonesia (1998)
Bachelor of Accounting - University of Indonesia (1998)
• VP Accounting, PT GMF AeroAsia Tbk (2018-2021)
• GM Management Reporting & Financial Planning, PT GMF AeroAsia Tbk (2016-2018)
• GM Payable & Receivable Accounting, PT GMF AeroAsia Tbk (2015-2016)
• GM Budgeting & Controlling, PT GMF AeroAsia Tbk (2014-2015)
Pengalaman Kerja
• Finance Manager, PT Indonesia Air Transport Tbk (2010-2014)
Work Experience
• Department Head of Accounting, PT Aero Systems Indonesia (2005-2010)
• Tax, Finance & Accounting Supervisor, PT Indomobil Trada Nasional (2004-2005)
• Accounting Section Head, PT Tempo Inti Media Tbk (1999-2004)
• Administration Staff, IPMI Management Center (1998)
Jabatan Rangkap VP Internal Audit, PT GMF Aero Asia Tbk (2020-saat ini)
Concurrent Position VP Internal Audit, PT GMF Aero Asia Tbk (2020-present)
• Qualified Internal Auditor (QIA) dari Yayasan • Qualified Internal Auditor (QIA) from the Internal
Pendidikan Internal Audit (YPIA) (2022-saat ini) Audit Education Foundation (YPIA) (2022-present)
• Chartered Accountant (CA) dari Ikatan Akuntan • Chartered Accountant (CA) from Institute of
Sertifikasi Profesi
Indonesia (2014-saat ini) Indonesia Chartered Accountants (2014-present)
Professional Certification
• Certified Risk Management Professional (CRMP) • Certified Risk Management Professional (CRMP)
dari Badan Nasional Sertifikasi Profesi (BNSP) from National Professional Certification Body
(2025-saat ini) (BNSP) (2025-current)
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STRUKTUR DAN KEDUDUKAN INTERNAL AUDIT
02 INTERNAL AUDIT
The Company’s Internal Audit structure refers to Decree
Struktur Internal Audit Perusahaan mengacu pada Surat No. DC/SKEP-5074/25 on March 14, 2025, concerning
03 Keputusan No. DC/SKEP-5074/25 tentang Struktur the Organization Structure of Internal Audit of PT Garuda
Organisasi Unit Internal Audit PT Garuda Maintenance Maintenance Facility AeroAsia Tbk. The Internal Audit
Facility AeroAsia Tbk tanggal 14 Maret 2025. Kedudukan Unit is positioned under the President Director.
Unit Internal Audit berada langsung di bawah Direktur
04
Utama.
By the end of 2025, the Company’s internal auditors
Hingga akhir tahun 2025, jumlah auditor internal comprised of 17 people.
05 Perseroan adalah sebanyak 17 orang.
06 Jabatan Jumlah Karyawan
Position Total Employee
Group Head 1
Division Head 2
Lead Auditor 5
Senior Auditor 3
Auditor 6
Jumlah
17
Total
AUDITOR PROFESSIONAL
Tata Kelola Perusahaan - Corporate Governance
KUALIFIKASI ATAU SERTIFIKASI QUALIFICATION OR CERTIFICATION
PROFESI AUDITOR
Most of the Company’s internal auditors are a certified
Mayoritas auditor internal Perseroan telah tersertifikasi QIA. The information is available in the following table:
QIA. Informasi tersebut dapat dilihat di tabel berikut:
Jumlah Personil
Terserfikasi Persentase Terhadap Keseluruhan Tim
Sertifikasi Jabatan (orang) Internal Audit
Certification Position Certified Percentage Against the Entire Internal
Personnel Audit Team
(person)
Certified Risk Management Group Head
3 18%
Professional (CRMP) Lead Auditor
Certified Risk Management
Senior Auditor 1 6%
Officer (CRMO)
Chartered Accountants (CA) Group Head 1 6%
Group Head
Division Head
Qualified Internal Auditor (QIA) Lead Auditor Senior 12 71%
Auditor
Auditor
CODE OF CONDUCT FOR AUDITOR
KODE ETIK AUDITOR
The code of conduct for the Company’s internal auditor
Kode Etik yang berlaku bagi auditor internal Perseroan covers the following:
adalah: 1. Integrity, by demonstrating integrity in work and
1. Integritas, dengan mendemonstrasikan integritas behavior.
dalam pekerjaan dan perilaku. 1.1. Carry out their work in a professional manner
1.1. Melaksanakan pekerjaannya secara professional based on the principles of honesty and courage.
berlandaskan prinsip kejujuran dan keberanian. 1.2. Understand, respect, fulfill, and contribute to
1.2. Memahami, menghormati, memenuhi, dan applicable ethics and be able to identify behaviors
berkontribusi terhadap etika yang berlaku dan that conflict with these ethics.
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mampu mengidentifikasi perilaku yang bertentangan 1.3. Understand and comply with applicable laws
dengan etika tersebut. both inside and outside the Company area.
1.3. Memahami dan mematuhi perundang-undangan
yang berlaku baik di dalam maupun luar area
Perusahaan. 2. Objectivity, by maintaining an impartial and unbiased
2. Objektivitas, dengan mempertahankan sikap tidak attitude when performing internal audit services and
memihak dan tidak bias ketika melakukan jasa audit making decisions.
internal dan mengambil keputusan. 2.1. Maintain professional objectivity when performing
2.1. Menjaga objektivitas profesional ketika engagements.
melaksanakan penugasan. 2.2. Not accepting tangible or intangible items, such
2.2. Tidak menerima barang berwujud atau tidak as gifts, rewards, or favors, that could impair or be
berwujud, seperti hadiah, imbalan, atau bantuan, perceived to impair objectivity.
yang dapat mengganggu atau dianggap mengganggu
objektivitas 2.3. Disclose any weakening of objectivity in fact or
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
2.3. Mengungkap pelemahan objektivitas baik secara appearance to interested parties.
fakta maupun penampilan (in fact or appearance)
kepada pihak yang berkepentingan.
3. Competence, by applying the knowledge, skills
3. Kompetensi, dengan menerapkan pengetahuan, and abilities to fulfill their roles and responsibilities
keterampilan, dan kemampuan untuk memenuhi successfully.
peran dan tanggung jawabnya dengan sukses. 3.1. Have the competence to carry out their
3.1. Memiliki kompetensi untuk melaksanakan responsibilities and continuously develop and
tanggung jawabnya dan terus mengembangkan apply the competencies necessary to fulfill their
serta menerapkan kompetensi yang diperlukan untuk professional responsibilities.
memenuhi tanggung jawab profesionalnya. 3.2. Pursue continuous professional development
3.2. Mengupayakan pengembangan profesional including education and training.
berkelanjutan termasuk pendidikan dan pelatihan.
4. Professional Care, by applying professional care in
4. Kecermatan Profesional, dengan menerapkan planning and performing internal audit services.
kecermatan profesional dalam merencanakan dan
melaksanakan jasa audit internal. 4.1. Plan and perform internal audit services in
4.1. Merencanakan dan melaksanakan jasa audit accordance with Global Internal Auditing Standards.
internal sesuai dengan Standar Audit Internal Global. 4.2. Apply professional care by assessing the nature,
4.2. Menerapkan kecermatan profesional dengan circumstances, and requirements of the services to
menilai sifat, keadaan, dan persyaratan jasa yang be provided.
akan diberikan. 4.3. Exercise professional skepticism when planning
4.3. Melaksanakan skeptisisme profesional ketika and performing internal audit services.
merencanakan dan melaksanakan jasa audit internal.
5. Confidentiality, by using and protecting information
5. Kerahasiaan, dengan menggunakan dan melindungi appropriately.
informasi dengan tepat. 5.1. Not disseminate information for personal gain
5.1. Tidak menyebarkan informasi untuk keuntungan or in a manner contrary to Company regulations.
pribadi atau dengan cara yang bertentangan dengan
peraturan Perusahaan. 5.2. Protect information and maintain the
5.2. Melindungi informasi dan menjaga kerahasiaan, confidentiality, privacy, and ownership of information
privasi, dan kepemilikan informasi yang diperoleh obtained while performing internal audit services or
saat melakukan jasa audit internal atau sebagai hasil as a result of a professional relationship.
hubungan profesional.
WORK GUIDELINES
PEDOMAN KERJA
Piagam Internal Audit telah diunggah di website resmi GMF dan dapat diakses oleh
publik
Internal Audit Charter has been uploaded to the official website of GMF and accessible
for the public
CLICK HERE
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01
Dalam menjalankan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, Internal
02 Internal Audit mengacu pada pedoman kerja sebagai Audit refers to the following work guidelines:
berikut:
1. Piagam Internal Audit 1. Internal Audit Charter
03 Piagam Internal Audit merupakan rujukan tertinggi The Internal Audit Charter is the highest reference
pelaksanaan aktivitas Audit Internal yang ditetapkan for the implementation of Internal Audit activities
oleh Direktur Utama dan Komisaris Utama. Piagam determined by the President Director and the Chief
Internal Audit pertama kali disahkan pada bulan Commissioner. The Internal Audit Charter was first
04
Januari 2005. Dokumen tersebut telah dikaji ulang ratified in January 2005. The document has been
kembali dalam rangka penyesuaian peraturan kondisi reviewed again in the context of adjusting the
dan organisasi Perseroan disahkan pada tanggal Financial Services Authority (OJK) regulations and
05 27 Desember 2024. Piagam Internal Audit berisi ratified on December 27, 2024. The Internal Audit
visi, misi, sasaran audit internal, kedudukan unit Charter contains the vision, mission, internal audit
Internal Audit, wewenang, kewajiban, independensi, objectives, the position of the Internal unit Audit,
06 tanggung jawab, standar audit, ruang lingkup authority, obligation, independence, responsibility,
kegiatan Audit, hubungan dengan eksternal auditor audit standards, the scope of Audit activities,
dan Komite Audit. relations with external auditors and the Audit
Committee.
2. Kebijakan Internal Audit 2. Internal Audit Policy
Kebijakan Internal Audit merupakan hasil dari revisi The Internal Audit Policy is the result of a revision
yang disahkan pada 10 Mei 2017, sebagai salah that was passed on May 10, 2017, as one step in
satu langkah dalam menyeleraskan dengan kondisi harmonizing with existing organizational conditions
organisasi yang ada serta menyesuaikan format SOP and adjusting the latest SOP format. Internal
terbaru. Kebijakan Internal Audit berisi peran dan Audit Policy contains roles and responsibilities,
Tata Kelola Perusahaan - Corporate Governance
tanggung jawab, standar profesi, kebijakan, penilaian professional standards, policies, risk assessment
risiko dan perencanaan audit, layanan audit, bukti and audit planning, audit services, evidence and
dan kertas kerja audit, pengendalian aktivitas audit audit working papers, internal audit activity control,
internal, monitoring aktivitas audit internal, sistem internal audit activity monitoring, internal audit
informasi unit audit internal, layanan investigasi, unit information systems, investigation services,
layanan advis, dan pengembangan karir auditor advisory services, and auditor career development
dan konseling. and counseling.
3. Prosedur Bisnis dan Instruksi Kerja 3. Business Procedures and Work Instructions
Prosedur bisnis dan instruksi kerja ditetapkan oleh VP Business procedures and work instructions are
Internal Audit sebagai panduan operasional aktivitas established by VP Internal Audit as a guide to
Internal Audit. Prosedur bisnis yang telah ditetapkan operational activities for Internal Audit. The
yakni, PB-07-002 Audit internal dan tindak lanjut Atas established business procedures are PB-07-002
Audit internal, PB-07-010 Pelayanan Jasa Konsultasi Internal Audit and follow-up to Internal Audit, PB07-
dan PB-07-003 Quality Assurance Review. Instruksi 010 Consultancy Services and PB-07-003 Quality
kerja yang telah ditetapkan seperti Pelaksanaan Assurance Review. Work instructions that have been
Entry Meeting, Pendokumentasian Kertas Kerja Audit, determined include the Implementation of Entry
Penyusunan Laporan Hasil Audit, Pengelolaan Tindak Meetings, Documentation of Audit Working Papers,
Lanjut Audit, dan Penyusunan Laporan Interim Audit. Preparation of Audit Reports, Management of Follow-
Saat ini Unit Internal Audit sedang melakukan review Up Audit, and Preparation of Interm Audit Reports.
terhadap SOP yang ada disesuaikan dengan kondisi
dan situasi organisasi Perseroan saat ini.
Internal Audit juga bekerja dengan berpedoman pada Internal Audit also works according to the Audit Plan and
Audit Plan dan perangkat operasional melalui aplikasi operational tools such as those available in the Audit
Audit Work System (AWS). Work System (AWS) application.
TUGAS, KEWENANGAN, DAN RUANG DUTIES, AUTHORITIES, AND SCOPE OF
LINGKUP KEGIATAN ACTIVITIES
Kewenangan Internal Audit adalah sebagai berikut: The authorities of Internal Audit are as follows:
1. Memiliki akses tanpa batas terhadap data, catatan, 1. Have unrestricted access to necessary data, records,
informasi, personel, dan properti fisik yang diperlukan information, personnel, and physical property related
terkait dengan tugas dan fungsi audit internal. to internal audit duties and functions.
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2. Melakukan komunikasi secara langsung dengan 2. Communicate directly with the Board of Directors,
Direksi, Dewan Komisaris dan/atau Komite Audit. Board of Commissioners and/or Audit Committee.
3. Melakukan penyelenggaraan rapat secara berkala 3. Organize regular and incidental meetings with the
dan insidentil dengan Direksi, Dewan Komisaris, dan Board of Directors, Board of Commissioners, and
Komite Audit. Audit Committee.
4. Melakukan koordinasi kegiatan Audit Internal dengan 4. Coordinating Internal Audit activities with External
kegiatan Auditor Eksternal agar tidak terjadi duplikasi Auditor activities to avoid duplication of audit
proses audit pada area yang sama. processes in the same area.
5. Memberikan jasa advisori dan asurans terkait hal 5. Provide advisory and assurance services related to
yang bersifat strategis baik pada saat perencanaan strategic matters both during planning and during
maupun pada saat pelaksanaan kegiatan operasional the implementation of operational activities such as
seperti audit kinerja, asurans mengenai pengendalian performance audits, assurance regarding internal
internal atas pelaporan keuangan, dan investigasi. control over financial reporting, and investigations.
6. Mengalokasikan sumber daya audit termasuk 6. Allocate audit resources including the selection of
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
melakukan pemilihan sumber daya manusia yang competent human resources, determine the focus,
kompeten, menentukan fokus, ruang lingkup dan jadwal and selection of competent human resources,
audit, serta menerapkan teknik yang dipandang perlu determining the focus, scope and schedule of the
untuk mencapai tujuan audit. Jika dipandang perlu, audit, and applying techniques deemed necessary
audit internal memiliki wewenang untuk mendapatkan to achieve the audit objectives applying techniques
saran dan nasehat dari tenaga profesional (tenaga deemed necessary to achieve the audit objectives.
ahli) dengan biaya perusahaan. Jika sumber daya If necessary, internal audit is authorized to obtain
yang dimiliki tidak cukup untuk mencakup penugasan advice and counsel from professionals (experts)
yang direncanakan, audit internal dapat meminta at company expense. If resources are insufficient
seorang ahli dari dalam perusahaan untuk bertindak to cover planned engagements, internal audit may
sebagai auditor tamu, mempekerjakan staf tambahan, request an expert from within the company to act
mengandalkan penyedia asurans lain, mengembangkan as a guest auditor, hire additional staff, rely on other
program rotasi audit, atau kontrak dengan penyedia assurance providers, develop an audit rotation
jasa eksternal. program, or contract with external service providers.
7. Wewenang Auditor Internal sebatas pada penilaian 7. The authority of the Internal Auditor is limited to the
dan analisa atas aktifitas yang direviu/diaudit. assessment and analysis of the activities reviewed/
Auditor Internal tidak mempunyai wewenang dalam audited. The Internal Auditor has no authority in
hal pelaksanaan dan tanggung jawab atas aktifitas terms of implementation and responsibility for the
yang direviu/diaudit tersebut. activities reviewed/audited.
Ruang lingkup Internal Audit adalah sebagai berikut: The scope of Internal Audit work is as follow:
Mencakup seluruh organisasi yang menjadi tanggung It covers the entire organization for which the internal
jawab fungsi audit internal (baik jasa asurans maupun audit function is responsible (both assurance and
jasa advisori). Hal ini mencakup seluruh aktivitas, aset, advisory services). This includes all activities, assets,
dan personel dari perusahaan termasuk anak usaha, and personnel of the company including subsidiaries,
meliputi: including:
1. Efektivitas pelaksanaan tata kelola, manajemen 1. The effectiveness of the Company's governance,
risiko, dan pengendalian internal Perusahaan. risk management, and internal controls.
2. Efisiensi dan efektivitas di bidang keuangan, komersial, 2. Efficiency and effectiveness in financial, commercial,
operasional, sumber daya manusia, teknologi informasi operational, human resources, information
dan keamanan siber, dan kegiatan lainnya. technology and cybersecurity, and other activities.
3. Efisiensi dan efektivitas ketaatan terhadap kebijakan, 3. Efficiency and effectiveness of compliance with
prosedur, peraturan dan etika organisasi yang applicable policies, procedures, regulations and
berlaku. organizational ethics.
4. Tata kelola teknologi informasi, risiko fraud, dan 4. Information technology governance, fraud risk, and
bidang berisiko tinggi lainnya. other high-risk areas.
5. Menjamin pelaksanaan audit internal pada masing- 5. Ensure the implementation of internal audit at each
masing Anak Perusahaan. Subsidiary.
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01
PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT FOR
02 INTERNAL AUDIT INTERNAL AUDIT
Perusahaan mendukung Audit Internal untuk mengikuti The Company supports the Internal Audit in pursuing
03 pengembangan kompetensi melalui berbagai kegiatan competency development through various activities
seperti pelatihan, workshop, seminar, atau berpartisipasi such as training programs, workshops, seminars, and
dalam sosialisasi regulasi terbaru. participation in the socialization of the latest regulations.
04
Informasi mengenai daftar kegiatan pelatihan dan Information on the list of Internal Audit’s training and
peningkatan kompetensi yang diikuti pejabat dan development programs for its executives and officers
personil Internal Audit sepanjang tahun 2025 dapat throughout 2025 is available in Sustainability Report of
05 dilihat pada Laporan Keberlanjutan dalam Laporan this Integrated Report.
Terintegrasi ini.
06 PELAKSANAAN TUGAS INTERNAL IMPLEMENTATION OF INTERNAL AUDIT
AUDIT DUTIES
Unit Internal Audit telah merealisasikan Audit Plan The Internal Audit Unit has implemented the Audit Plan
untuk periode tahun 2025 sebanyak 10 pemeriksaan. for the 2025 period with 10 audits. Overall, there are 7
Adapun secara keseluruhan atas laporan pengawasan monitoring reports by Internal Audit issued during 2025,
oleh Internal Audit yang diterbitkan selama tahun 2025 including annual audits and audits at the request of the
sebanyak 7 laporan, termasuk di dalamnya pemeriksaan Management. Apart from carrying out inspections, the
tahunan dan permeriksaan atas permintaan Manajemen. Internal Audit unit also carries out other work programs
Selain menjalankan pemeriksaan, unit Internal Audit which include the following activities:
juga melaksanakan program kerja lainnya yang meliputi
Tata Kelola Perusahaan - Corporate Governance
kegiatan sebagai berikut:
1. Melaksanakan Program Kerja Audit Tahunan 1. Implement the Annual Audit Plan
2. Melaksanakan Audit atas Permintaan Manajemen 2. Implement the Management-Requested Audits
3. Menjalankan fungsi escort untuk Auditor/Asessor 3. Perform the Escort Function for External Auditors/
Eksternal Assessors
4. Melaksanakan Monitoring atas Tindak Lanjut 4. Monitor the Implementation of Audit Recommendation
Rekomendasi Audit Follow-Ups
5. Melaksanakan Fungsi Konsultasi dan Advisory 5. Provide Consulting and Advisory Services
6. Melaksanakan Fungsi Quality Assurance terhadap 6. Perform Quality Assurance over Audit Processes
Proses dan Hasil Audit and Results
7. Melaksanakan Assessment terhadap Internal Audit 7. Conduct Internal Audit Self-Assessment
(self/internal)
8. Melaksanakan Komunikasi dengan Komite Audit 8. Conduct Communication with the Audit Committee
9. Melaksanakan komunikasi dengan Direktur Utama 9. Conduct Communication with the President Director
10. Melaksanakan Tata Kelola Terintegrasi 10. Implement Integrated Governance
11. Melaksanakan pemenuhan Human Capital Readiness 11. Fulfill Human Capital Readiness (HCR) Requirements
(HCR)
12. Melaksanakan Internalisasi Budaya Kerja 12. Implement Work Culture Internalization
13. Melaksanakan Pengembangan Profesi Keberkelanjutan 13. Carry Out Continuous Professional Development for
Internal Audit Internal Audit
14. Melaksanakan Continuous Improvement 14. Implement Continuous Improvement Initiatives
15. Menyusun Program Kerja Pengawasan Tahunan 2026 15. Prepare the 2026 Annual Audit Work Program
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QUALITY ASSURANCE REVIEW QUALITY ASSURANCE REVIEW
GMF memiliki Quality Assurance Review (QAR) untuk GMF has a Quality Assurance Review (QAR) to develop,
mengembangkan, menjaga, dan memperbaiki kualitas maintain, and improve the quality of internal audit
audit internal sesuai standar Institute of Internal Auditors according to the Institute of Internal Auditors (AII)
(AII) tahun 2016 oleh Badan Pengawas Keuangan dan standard in 2016 by the Financial and Development
Pembangunan (BPKP), dengan hasil dari sisi kepatuhan Supervisory Agency (BPKP), with the results in terms
tergolong “Patuh” dan dan dari sisi efektivitas kegiatan of compliance classified as "Compliant" and in terms
tergolong “Cukup Efektif”. of effectiveness of activities classified as "Moderately
Effective".
Perseroan telah melakukan peningkatan dari sisi The Company has improved its internal audit’s
kepatuhan dan efektivitas audit internal di tahun compliance and effectiveness from 2018 to 2019 using
2018-2019 dengan merujuk kepada Opportunity of the Opportunity of Improvement (OFI) issued by BPKP.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Improvement (OFI) yang disampaikan oleh BPKP.
Pada tahun 2024 dilakukan assessment terhadap In 2024, an external assessment was carried out on
kualitas fungsi internal audit oleh pihak eksternal dan the quality of the internal audit function and the result
pada proses tersebut memperoleh hasil Level 3 Dengan is Level 3 With Notes (3 DC).
Catatan (3 DC).
MONITORING TINDAK LANJUT MONITORING ON FOLLOW-UP OF
TEMUAN INTERNAL AUDIT 2022-2023 INTERNAL AUDIT FINDINGS IN 2022-
2023
Pada tahun 2025, Unit Internal Audit telah melakukan In 2025, the Internal Audit Unit had monitored the follow-
monitoring tindak lanjut temuan auditor internal sebanyak up action on the internal auditor’s 46 (forty-six) findings,
46 (empat puluh enam) temuan dengan status sebagai which resulted in the following status:
berikut:
Tahun Temuan
Open Closed
Year Finding
2025 32 9 23
2024 14 0 14
Jumlah
46 8 38
Total
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01
Quality Assurance & Safety
02
Quality Assurance & Safety
03
04
Perseroan memiliki Quality Assurance & Safety untuk The Company has a Quality Assurance & Safety to
membantu manajemen menerapkan standar peraturan help the management comply with the national and
05 undang-undang penerbangan, yang berlaku secara international aviation regulations to gain assurance of
nasional dan internasional, untuk mendapatkan jaminan aircraft maintenance's airworthiness.
dalam mewujudkan proses pemeliharaan pesawat yang
06 laik terbang.
PROFIL KEPALA QUALITY ASSURANCE PROFILE OF QUALITY ASSURANCE &
& SAFETY SAFETY HEAD
Quality Assurance & Safety dipimpin oleh seorang Quality Assurance & Safety is led by a Vice President
Vice President (VP) yang bertanggung jawab langsung (VP) who reports directly to the President Director.
kepada Direktur Utama. Berdasarkan Surat Keputusan Based on the Decree of the Director of Human Capital
Direktur Human Capital & Corporate Affairs No. DC/ & Corporate Affairs No. DC/SKEP-5107/25 dated March
SKEP-5107/25 tanggal 10 Maret 2025, Perseroan 10, 2025, the Company appointed Rachmad Handono
menunjuk Rachmad Handono sebagai Kepala Unit as Head of the Quality Assurance & Safety Unit. The
Tata Kelola Perusahaan - Corporate Governance
Quality Assurance & Safety. Unit Quality Assurance & Quality Assurance & Safety Unit is equipped with work
Safety dilengkapi pedoman kerja yang tertuang dalam guidelines contained in Decree No. DC/SKEP-5077/25
Surat Keputsan No. DC/SKEP-5077/25 tentang Struktur concerning Organizational Structure of the Quality
Organisasi Unit Quality Assurance & Safety PT Garuda Assurance & Safety Unit of PT Garuda Maintenance
Maintenance facility Aero Asia Tbk. facility Aero Asia Tbk.
Rachmad Handono
Quality Assurance & Safety Group Head
Head of Quality Assurance & Safety Unit
Periode Jabatan Menjabat sejak 1 April 2025
Period Serving since April 1, 2025
Warga Negara Indonesia | Indonesian Citizen
Data Pribadi
Usia 41 tahun | 41 years old
Personal Data
Kelahiran Surabaya, 23 Februari 1984 | Born in Surabaya on February 23, 1984
Domisili
Tangerang, Banten, Indonesia
Domicile
Bergabung di GMF 9 September 2024 sebagai Assisstance Vice President Quality Assurance & Safety
Join GMF September 9, 2025 as the Assistance of Vice President Quality Assurance & Safety
S1 Teknik Mesin, Institut Teknologi Sepuluh Nopember (ITS) Surabaya (2007)
Pendidikan
Bachelor of Machine Engineering, Sepuluh Nopember Institute of Technology (ITS) Surabaya
Education
(2007)
• Assistance Vice President GMF (September 2024 – Maret 2024)
• Airworthiness Standard Division Head Garuda Indonesia (November 2023 – September
2024)
• Senior Manager Airworthiness Standard Garuda Indonesia (Agustus 2018 – Oktober 2023)
• Fleet Coordinator ATR Garuda Indonesia (Oktober 2014 – Agustus 2018)
Pengalaman Kerja • Aircraft Maintenance Planner (Maret 2010 – 30 September 2014)
Work Experience • Assistance Vice President GMF (September 2024 – March 2024)
• Airworthiness Standard Division Head Garuda Indonesia (November 2023 – September
2024)
• Senior Manager Airworthiness Standard Garuda Indonesia (August 2018 – October 2023)
• Fleet Coordinator ATR Garuda Indonesia (October 2014 – August 2018)
• Aircraft Maintenance Planner (March 2010 –September 30, 2014)
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PT Garuda Maintenance Facility Aero Asia Tbk
STRUKTUR QUALITY ASSURANCE & QUALITY ASSURANCE & SAFETY
SAFETY STRUCTURE
Quality Assurance & Safety
Quality System & Auditing Base
Assistant Group Head Maintenance
Engine Maintenance
Component Maintenance & Specialized
Services
Engineering, Material & Logistic Services
Line Maintenance
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Personnel Qualification Base Maintenance Line Maintenance
Shop & Material AMO
& Quality System Aircraft Quality Aircraft Quality Safety Inspection
Quality Inspection Learning Services
Documentation Inspection Inspection
Personnel
Line Maintenance Engine
Qualification & Base Maintenance Mandatory
Quality Control SafetyPromotion Maintenance Quality
Quality System Quality Group A Training
Group A Control
Documentation
Safety
Line Maintenance Component
Quality System Base Maintenance Performance General
Quality Control Services Quality
Documentation Quality Group B Analysis & Training
Group B Control
Investigation
Line Maintenance Receiving
Base Maintenance
Quality Control Material Inspection
Quality Group C
Group C
Base Maintenance Line Maintenance
Quality Group D Quality Control
Group D
Line Maintenance
Base Maintenance
Quality Control
Quality Group E
Group E
Base Maintenance
Quality Group F
Pada akhir tahun 2025, jumlah personil unit Quality By the end of 2025, the Quality Assurance & Safety Unit
Assurance & Safety adalah sebanyak 251 orang. had 251 people.
Jumlah
Jabatan Pegawai
Position Total
Employee
Group Head 1
Assistant Group Head 1
Senior Program Manager 1
Division Head 11
Department Head 20
Senior Aircraft Quality Inspector 26
321
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01
Jumlah
02 Jabatan Pegawai
Position Total
Employee
03 Aircraft Quality Inspector 39
Aircraft Maintenance Engineer 31
Senior Aircraft Maintenance Technician 27
04
Certified Quality Auditor 10
Associate Quality Auditor 19
05 Senior Quality System Engineer 5
Quality System Engineer 17
06 Quality System Support 7
Senior Qualification & Licensing Assessor 2
Qualification & Licensing Assessor 6
Senior Quality Material Inspector 3
Quality Material Inspector 9
Senior Instructor 3
Instructor 4
Training Planner 2
Senior Training Planner 1
Tata Kelola Perusahaan - Corporate Governance
Quality Material Receiving Officer 6
Senior Shop Quality Inspector 7
Shop Quality Inspector 5
Secretary 1
Jumlah
251
Total
SERTIFIKASI PROFESI PROFESSIONAL CERTIFICATION
Mayoritas personil Quality Assurance & Safety telah Most of the Quality Assurance & Safety personnel are
tersertifikasi. Informasinya dapat dilihat di tabel berikut: all certified professionals. The information is as follows:
Persentase Terhadap
Jumlah Personil
Keseluruhan Tim Internal
Sertifikasi Jabatan Terserfikasi (orang)
Audit
Certification Position Certified Personnel
Percentage Against the
(person)
Entire Internal Audit Team
Senior Aircraft Quality Inspector, Aircraft
Aircraft Maintenance
Quality Inspector, Aircraft Maintenance 96 100%
Engineer License
Engineer
Certified Quality Auditor Certified Quality Auditor 10 20%
Associate Quality Auditor Associate Quality Auditor 26 52%
Qualification & Licensing Senior Qualification & Licensing Assessor,
8 100%
Assessor Qualification Licensing Assessor
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TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Tugas Quality Assurance & Safety adalah sebagai The Quality Assurance & Safety has the following duties:
berikut:
1. Menjamin sistem mutu yang independen untuk 1. Ensuring an independent quality system to monitor
memantau kepatuhan organisasi Perseroan terhadap the Company's compliance with the requirements
persyaratan otoritas, memfasilitasi implementasi from the authorities, facilitating the Safety
Safety Management System (“SMS”) termasuk Management System ("SMS") practice, including
administrasinya agar kegiatan perawatan pesawat its administration to ensure the Company’s aircraft
yang dilakukan Perseroan dapat memenuhi standar maintenance has met the high quality standards
kualitas yang tinggi dan memenuhi ketentuan and follow the national/international civil aviation
penerbangan sipil nasional/internasional maupun regulations and customer requirements, becoming
persyaratan pelanggan, menjadi wakil kepercayaan a trusted representative of the civil aviation authority
otoritas penerbangan sipil dalam Perseroan, sebagai within the Company, as an internal consultant in
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
konsultan internal dalam aspek pemenuhan standar terms of of compliance with quality standards and
kualitas dan peraturan penerbangan sipil. civil aviation regulations.
2. Bertanggung jawab memantau implementasi sistem 2. Responsible for monitoring the Company’s quality
mutu yang diterapkan Perseroan, mengeluarkan system, issuing corrective orders if there was a
perintah perbaikan yang harus dikeluarkan atas deviation from the quality system, organizing the
penyimpangan sistem mutu, mengorganisir manufacturing, development, improvement of the
pembuatan dan pengembangan serta peningkatan quality system to be in line with Company’s policies
sistem mutu agar selaras dengan kebijakan and applicable regulations and standards, developing
Perseroan dan sesuai dengan ketentuan regulasi a system to determine product airworthiness
serta standar yang berlaku, pengembangan sistem and compliance with civil aviation and customer
untuk menentukan airworthiness produk dan requirements, formulating quality policies.
pemenuhan ketentuan penerbangan sipil serta
pelanggan, merumuskan kebijakan kualitas.
3. Ber tanggung jawab dalam menangani dan 3. Responsible for managing and controlling the
mengendalikan pemberian mandatory training (CASR mandatory training (CASR 145) for all employees
145) yang dipersyaratkan bagi seluruh karyawan and guiding all mentors to increase the competencies
Perseroan serta melakukan pembinaan seluruh mentor (knowledge, skill and attitude) of authorized persons
yang ada untuk peningkatan kompetensi (knowledge, in the Company.
skill, attitude) authorized persons di Perseroan.
4. Melaksanakan program efisiensi. 4. Performing an efficiency program.
5. Membuat rencana kerja tahunan melalui Balanced 5. Preparing an annual work plan through the Balanced
Scorecard serta alignment-nya. Scorecard and its alignment.
6. Menjalankan PDCA Cycle dalam setiap aktivitas Unit 6. Performing the PDCA Cycle on all activities of the
1 (satu) tingkat di bawah Direksi yang membidangi Unit 1 (one) level below the Board of Directors in
Quality Assurance & Safety. charge of Quality Assurance & Safety.
7. Melakukan mentoring dan coaching terhadap 7. Mentoring and coaching subordinates.
subordinate.
8. Mempersiapkan kaderisasi. 8. Preparing for regeneration.
9. Mengarahkan dan mengendalikan jalannya seluruh 9. Directing and controlling the activities of the Unit 1
kegiatan Unit 1 (satu) tingkat di bawah Direksi yang (one) level below the Board of Directors in charge
membidangi Quality Assurance & Safety melalui of Quality Assurance & Safety through planning,
perencanaan, penelusuran, serta peninjauan kinerja tracking, and reviewing the performance of all Senior
seluruh Senior Manager di Unit 1 (satu) tingkat di Managers in the Unit 1 (one) level below the Board
bawah Direksi yang membidangi Quality Assurance of Directors in charge of Quality Assurance & Safety.
& Safety.
10. Bertanggung jawab atas kinerja dan ketersediaan 10. Responsible for the performance and availability of
sumber daya yang memenuhi syarat sehingga qualified resources, therefore the Unit 1 (one) level
peran Unit 1 (satu) tingkat di bawah Direksi yang below the Board of Directors in charge of Quality
membidangi Quality Assurance & Safety dapat Assurance & Safety can perform its role appropriately
terlaksana dengan baik untuk mencapai target yang to achieve targets.
ditetapkan.
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01
PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT FOR
02 QUALITY ASSURANCE & SAFETY QUALITY ASSURANCE & SAFETY
Informasi mengenai daftar kegiatan pelatihan dan Information on the list of Quality Assurance and Safety’s
03 peningkatan kompetensi yang diikuti pejabat dan training and development programs for its executives
personil Quality Assurance & Safety sepanjang tahun and officers throughout 2025 is available in Sustainability
2025 dapat dilihat pada Laporan Keberlanjutan dalam Report of this Integrated Report.
Laporan Terintegrasi ini.
04
PELAKSANAAN TUGAS QUALITY IMPLEMENTATION OF QUALITY
ASSURANCE & SAFETY ASSURANCE & SAFETY DUTIES
05
Quality Assurance & Safety telah melaksanakan sejumlah Quality Assurance & Safety has implemented a number
program kerja dan melakukan audit sesuai Audit Plan of work programs and conducted audits in accordance
06 2025, serta melakukan escort authority. Terdapat 220 with the 2025 Audit Plan, as well as carried out authority
(dua ratus dua puluh) subjek audit yang terdiri dari 194 escort activities. There were 220 (two hundred twenty)
(seratus sembilan puluh empat) subyek Quality Audit dan audit subjects, consisting of 194 (one hundred ninety-
25 (dua puluh lima) subjek Safety Audit. Audit dilakukan four) Quality Audit subjects and 25 (twenty-five)
terhadap Home Base Cengkareng maupun 4 (empat) Safety Audit subjects. Audits were conducted at the
Multibase dan seluruh Out Station. Cengkareng Home Base, as well as across 4 (four)
Multibases and all Outstations.
Selain melakukan audit, Quality Assurance & Safety In addition to conducting audits, Quality Assurance &
juga melakukan escort authority untuk memastikan Safety also carried out authority escort activities to
GMF sudah memenuhi izin untuk menjalankan bisnis. ensure that GMF has fulfilled the required approvals to
Tata Kelola Perusahaan - Corporate Governance
Selama tahun 2025 terdapat 30 (tiga puluh) Authority operate its business. Throughout 2025, there were 30
Approval valid seperti: (thirty) valid Authority Approvals, including:
DGCA Indonesia, FAA, EASA, CASA Australia, CAA Malaysia, DGCA Indonesia, FAA, EASA, CASA Australia, CAA
CAA United Kingdom, DGCA India, CAA FIJI, BROA - Malaysia, CAA United Kingdom, DGCA India, CAA
MOLIT Korea, Bailiwick of Guernsey, CAA Thailand, CAA Fiji, BROA - MOLIT Korea, Bailiwick of Guernsey, CAA
Bangladesh, CAA Cayman Island, CAA Uzbekistan, AAC Thailand, CAA Bangladesh, CAA Cayman Islands, CAA
Timor Leste, JCAB Japan, CASA of Papua New Guinea, Uzbekistan, AAC Timor-Leste, JCAB Japan, CASA
CAA Philippines, DCA of LAO PDR, CAA MOLDOVA, GDCA Papua New Guinea, CAA Philippines, DCA Lao PDR, CAA
Armenia. MTCR of Belarus, San Marino CAA, ECAA Egypt, Moldova, GDCA Armenia, MTCR Belarus, San Marino
CAA Oman, SSCA Cambodia, SCAA Kyrgyzstan, Pakistan CAA, ECAA Egypt, CAA Oman, SSCA Cambodia, SCAA
CAA, CAA Vietnam, Isle of Man. Kyrgyzstan, Pakistan CAA, CAA Vietnam, and Isle of Man.
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Manajemen Risiko Perusahaan
Enterprise Risk Management
Sejak diterbitkannya Peraturan Menteri BUMN Nomor Since the issuance of Minister of SOE Regulation
PER-2/MBU/03/2023 tentang Pedoman Tata Kelola dan No. PER-2/MBU/03/2023 concerning Guidelines for
Kegiatan Korporasi Signifikan Badan Usaha Milik Negara, Corporate Governance and Significant Corporate
Garuda Indonesia sebagai induk Perushaaan GMF telah Activities of State-Owned Enterprises, Garuda Indonesia,
melakukan sosialisasi kepada seluruh anak usaha dan as the parent company of GMF, has conducted
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
mengimbau untuk meraktifikasi peraturan tersebut socialization across all subsidiaries and encouraged
sebagai kerangka manajemen risiko Perusahaan. them to ratify the regulation as a framework for the
Oleh karena itu, sebagai komitmen GMF menerapkan Company’s risk management. Accordingly, as part of
manajemen risiko sesuai peraturan tersebut, salah GMF’s commitment to implementing risk management
satunya diwujudkan dengan membentuk Bidang Risk in line with the regulation, one of the measures taken
Management yang merupakan bagian dari Direktorat was the establishment of the Risk Management Division
Direktur Keuangan berdasarkan Surat Keputusan Nomor: under the Finance Directorate, based on Decree No. DT/
DT/SKEP-5015/24 Tanggal 21 Agustus 2024. SKEP-5015/24 dated August 21, 2024.
PROFIL KEPALA ENTERPRISE RISK PROFILE OF FENTERPRISE RISK
MANAGEMENT MANAGEMENT HEAD
Enterprise Risk Management dipimpin oleh seorang Enterprise Risk Management is led by an Executive
Executive General Manager (EGM) yang diangkat dan General Manager (EGM) whose appointed and dismissed
diberhentikan oleh Direktur Utama. Berdasarkan Surat by the President Director. Based on Letter TH/SKEP-
TH/SKEP-5126/I/24 tanggal 1 Oktober 2024, Perseroan 5126/I/24 dated October 1st, 2024, the Company
menunjuk Santi Agustina sebagai Kepala Unit Enterprise appointed Santi Agustina as Head of Enterprise Risk
Risk Management. Management.
Santi Agustina
Executive General Risk Management
Periode Jabatan Menjabat sejak 1 Oktober 2024
Period Serving since October 1, 2024
Warga Negara Indonesia | Indonesian Citizen
Data Pribadi
Usia 36 tahun | 36 years old
Personal Data
Kelahiran Surabaya, 12 Agustus 1988 | Born in Surabaya on August 12, 1988
Domisili Tangerang, Banten, Indonesia
Domicile Tangerang, Banten, Indonesia
Bergabung di GMF 05 Mei 2010, sebagai Material Planner
Join GMF May 05, 2010, as Material Planner
Pendidikan Sarjana Teknik Industri Institut Teknlologi Sepuluh Bachelor’s Degree of Industrial Engineering from the
Education Nopember (2006) Sepuluh Nopember Institute of Technology (2006)
• EGM Risk Management (Oktober 2024-sekarang)
• SM Risk Management (Mei 2024-Oktober 2024)
• SM Profitability & Budget Control (Juli 2022-April 2022)
• SM Price Management & Owner Estimate (Februari 2017-Juni 2022)
Pengalaman Kerja
Work Experience
• EGM Risk Management (October 2024-present)
• SM Risk Management (May 2024-October 2024)
• SM Profitability & Budget Control (Juyi 2022-April 2022)
• SM Price Management & Owner Estimate (February 2017-June 2022)
Sertifikasi Profesi Certified Risk Management Professional (CRMP) sejak 30 Agustus 2024 | Certified Risk Management
Professional Certification Professional (CRMP) since August 30, 2024
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01
STRUKTUR ENTERPRISE RISK FINANCIAL & MANAGEMENT
02 MANAGEMENT ACCOUNTING STRUCTURE
Pada akhir tahun 2025, jumlah personil unit Risk By the end of 2025, the Enterprise Risk Management
03 Management adalah sebanyak 5 orang. unit had 5 people.
Jabatan Jumlah Karyawan
04 Position Total Employee
EGM Risk Management 1
Senior ERM & Internal Control 3
05
OJT to Senior ERM & Internal Control 1
Total 5
06
SERTIFIKASI PROFESI PROFESSIONAL CERTIFICATION
Pada tahun 2025, unit Risk Management memberikan In 2025, unit Risk Management provided training for its
pelatihan untuk mendapatkan sertifikasi kepada personnel to obtain the following certifications:
personilnya sebagai berikut:
• Pelatihan dan Sertifikasi CRMP (Certified Risk • Training & certification of CRMP (Certified Risk
Management Professional) untuk EGM Risk Management Professional) for EGM Risk Management
Management
• Pelatihan dan Sertifikasi CRMO (Certified Risk • Training & certification of CRMO (Certified Risk
Management Officer) untuk 2 (dua) orang Senior Management Officer) for 2 (two) Senior ERM &
Tata Kelola Perusahaan - Corporate Governance
ERM & Internal Control Internal Control
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Sesuai dengan Surat Keputusan Nomor: DT/SKEP- In accordance with the Decree Number: DT/SKEP-
5015/24 tanggal 21 Agustus 2024, Risk Management 5015/24 dated August 21, 2024, Risk Management
bertanggung jawab dalam pengelolaan risiko Perseroan, division is responsible for managing the Company’s
yang meliputi: risks, which includes:
1. Perencanaan, perancangan dan pengembangan 1. Planning, designing, and developing risk management
metodologi & kerangka kerja manajemen risiko dan methodologies and internal control frameworks at
pengendalian internal di tingkat Perseroan. the corporate level.
2. Penerapan, pemantauan, dan evaluasi manajemen 2. Implementing, monitoring, and evaluating risk
risiko dan pengendalian internal di tingkat Perseroan. management and internal controls at the corporate
3. Menganalisis dan melakukan koordinasi mitigasi level.
risiko serta menjamin manajemen risiko. 3. Analyzing and coordinating risk mitigation efforts.
4. Pengelolaan risk register Perseroan dan pelaporan 4. Managing the Company’s risk register and overseeing
manajemen risiko. risk management reporting.
PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT FOR
ENTERPRISE RISK MANAGEMENT ENTERPRISE RISK MANAGEMENT
Informasi mengenai daftar kegiatan pelatihan dan Information on the list of Enterprise Risk Management
peningkatan kompetensi yang diikuti Enterprise Risk training and development programs for its executives
Management di sepanjang tahun 2025 dapat dilihat and officers throughout 2025 is available in the
pada Laporan Keberlanjutan dalam Laporan Tahunan Sustainability Report of this Integrated Report.
Terintegrasi ini.
PELAKSANAAN TUGAS ENTERPRISE IMPLEMENTATION OF ENTERPRISE
RISK MANAGEMENT RISK MANAGEMENT
Kegiatan Risk Management dalam melakukan Manajemen The Enterprise Risk Management activities in carrying
Risiko dikelompokkan berdasarkan sasaran yang ingin out Risk Management are grouped based on the targets
dicapai. Kegiatan tersebut mencakup peningkatan to be achieved. These activities include increasing risk
wawasan dan budaya risiko, kegiatan manajemen risiko insight and culture, corporate level risk management
tingkat korporat, kegiatan proses manajemen risiko di activities, risk management process activities in services
dinas dan unit. and units.
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Nama Kegiatan Jumlah Peserta
No.
Activities Number of Participants
12 orang (8 dari GMF, 4 orang dari Assessor) dari
Penilaian Risk Maturity Index oleh internal GA Group September – Desember 2025
1.
Risk Maturity Index assessment by GA Group 12 people (8 people from GMF, 4 people from
Assessor) from September – December 2025
41 orang (19 orang dari GMF, 22 orang dari
konsultan RSM) dilakukan sejak pertengahan
Penerapan ICOFR (Internal Control Over Financial Reporting)
2. 2025 - 2026
ICOFR (Internal Control Over Financial Reporting) Implementation
41 people (19 people from GMF, 22 people from
RSM consultant) since middle of 2025 - 2026
8 orang terdiri dari Corporate Partner, Internal
Pembuatan Kebijakan dan Prosedur ICOFR sebagai bentuk ratifikasi anak usaha.
audit, Corporate secretary, dan Risk Analyst.
3. Development of ICOFR Policies and Procedures as a form of ratification of
8 people consists of Corporate Partner, Internal
subsidiaries.
Audit, Corporate Secretary,and Risk Analyst
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
7 orang terdiri dari Group Head, Division Head,
Koordinasi Risk Management dan Audit Internal per kuartal
Auditor, Risk Analyst
4. Alignment Coordination risk management and internal audit quarterly
7 people Consists of Board of Group Head, Division
Head, Auditor, Risk Analyst
20 orang Dilaksanakan sebanyak 5x, pada Bulan
GA Group Risk Forum Juni 2x, Juli, September, dan November 2024
5.
20 people Implemented 5 times, 2 times in June,
July, September, and November 2024
9 orang (4 orang komite, 5 orang risk analyst dan
Koordinasi Risk Management dengan komite Audit dan komite risiko pihak terkait)
6.
Risk Management and committee coordination 9 people (4 people committee and 5 people risk
analyst and another unit)
Penyampaian Monitoring risiko tingkat korporat dan dinas serta early warning
27 orang Terdiri dari Direksi, Group Head, dan Risk
tiap bulan pada pertemuan MOR.
Management Divison Head
7. Risk Monitoring and early warning presentation for corporate and units levels
27 people Constist of Board of Director, All Group
every month at MOR Meetings
Head, and Risk Management Division Head
Kegiatan Peningkatan Wawasan dan Budaya Risiko Risk Insight and Culture Improvement Activity
Kampanye manajemen risiko juga dilakukan melalui The risk management campaign was also done through
WhatsApp Group Komunitas Risk Officer dan one on WhatsApp Group called Komunitas Risk Officer and one
one dengan risk officer dan risk owner. on one with risk officer and risk owner.
MANAJEMEN RISIKO TINGKAT CORPORATE LEVEL RISK
KORPORAT MANAGEMENT
1. Pengelolaan Risk Register 1. Risk Register Management
Risk Register dilakukan untuk seluruh risiko yang Risk Register applies to all identified risks of the
telah teridentifikasi baik dari hasil manajemen risiko KPI (Key Performance Indicator) risks, project risks,
terhadap KPI (Key Performance Indicator), risiko investment risks, and business process risks. The
proyek, risiko investasi, dan risiko proses bisnis. Risk Register management in 2025 covered the
Pengelolaan Risk Register selama tahun 2025 following:
mencakup:
a. Suspense/surrender Sertifikasi EASA/FAA a. Suspense or surrender EASA/FAA certificate
b. Pembatalan/Kegagalan Realisasi Pekerjaan dalam b. Cancellation or failure of project realization from
Sales Plan Non-Group Affiliation Non-Group/Affiliation sales plan
c. Penurunan Technical Support SAP c. SAP Technical Support reduction
d. Penurunan Utilisasi Pesawat Customer Group d. Decline in aircraft utilization from affiliated group
Affiliation customer
e. Cyber Attack e. Cyber Attack
f. Kegagalan Pemenuhan Kewajiban Utang f. Failure to fulfill debt obligations
g. Realisasi Program Inisiatif Strategis dan g. Realization of strategic initiatives and its impact
Implikasinya terhadap Peningkatan Ekuitas dan on boosting equity value and market sentiment
Sentimen Pasar
h. Keterlambatan SLA dan TAT Penyelesaian Project h. Delays in SLA and TAT for Project Maintenance
Maintenance Completion
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01
i. Issue Global Supply Chain Terkait Kelangkaan i. Global Supply Chain Issues Related to Aircraft
02 Spare Part Pesawat Spare Part Shortages
j. Pencadangan Kerugian atas Piutang Overdue j. Bad Debt Allowance
03 2. Koordinasi ERM GMF-GA 2. GMF-GA ERM Coordination
Koordinasi antara GMF dengan GA merupakan hal The coordination between GMF and GA is important
yang penting untuk melakukan aligment antara to align the risks between the Parent Company and
risiko Perusahaan Induk yang disebabkan oleh Anak Subsidiaries, which are caused by and affect each
04
Perusahaan, maupun sebaliknya, sehingga dapat other, to create a joint effort to anticipate the risks
diantisipasi bersama untuk menjaga kesinambungan for a sustainable business. The ERM coordination of
bisnis grup secara keseluruhan. Selama tahun 2025 GA Group throughout 2025 was as follows:
05 telah dilakukan koordinasi ERM GA Group, yaitu:
a. Workshop Draft Risk Strategy Garuda Indonesia a. Garuda Indonesia Group & RACM 2025 Risk
Group & RACM 2025 Pada 22 Januari 2025 Strategy Draft Workshop on January 22, 2025
06 b. Workshop Penetapan Ambang Risiko PT Garuda b. Workshop on Determining the Risk Threshold of
Indonesia (Persero) Tbk Group 2025 Pada 11 PT Garuda Indonesia (Persero) Tbk Group 2025
Februari 2025 on February 11, 2025
c. Koordinasi untuk pengumpulan data ERM System c. ERM System data from the Garuda Indonesia
kepada Unit Manajemen Risiko Garuda Indonesia Group Collection for Risk Management Unit on
Group pada 30 Juni 2025; June 30, 2025
d. Permintaan data ERM System kepada Unit d. Request for ERM System data from the Garuda
Manajemen Risiko Garuda Indonesia Group pada Indonesia Group Risk Management Unit on
30 Oktober 2025 October 30, 2025
e. Culture Festival Garuda Group 2025 4 Desember e. Garuda Group Culture Festival 2025 on December
2025 4, 2025
Tata Kelola Perusahaan - Corporate Governance
3. Koordinasi RM GMF-GDPS (Anak Usaha) 3. GMF-GDPS ERM Coordination (Subsidiary)
Koordinasi antara GMF dengan GDPS merupakan Coordination between GMF and GMF is important
hal yang penting untuk melakukan aligment antara to align the risks of the Parent Company caused by
risiko Perusahaan Induk yang disebabkan oleh Anak the Subsidiary, and vice versa, so that they can be
Perusahaan, maupun sebaliknya, sehingga dapat anticipated together to maintain the continuity of the
diantisipasi bersama untuk menjaga kesinambungan group's business as a whole. During 2025, an RM
bisnis grup secara keseluruhan. Selama tahun 2025 coordination was conducted with GDPS, as follows:
telah dilakukan koordinasi RM dengan GDPS, yaitu:
a. Koordinasi Pembahasan Risk Register 2025 GDPS a. GDPS Risk Register Discussion on January 16,
Pada 16 Januari 2025; 2025
b. Penyampaian Laporan Tahunan PT GDPS Tahun b. Risk Maturity Index Assessment 2024 Submission
2024 untuk Keperluan Penilaian Risk Maturity of PT GDPS Annual Report on July 23, 2025.
Index Pada 23 Juli 2025.
4. Survei Budaya Risiko 4. Risk Culture Survey
Survei budaya risiko tahun 2025 telah dilakukan. The 2025 risk culture survey was conducted in
Jumlah responden adalah 333 orang atau 70% December. The number of respondents was 296
dari total populasi responden (476 orang) yang people or 70% of the total respondent population
terdiri dari Group Head, Division Head, Dept Head, (476 people) consisting of Group Head, Division
Risk Officer, serta PDCA. Indeks Budaya Risiko Head, Dept Head, Risk Officer, and PDCA. The Risk
menunjukkan trend peningkatan sejak tahun 2019. Culture Index has shown an increasing trend since
Jumlah responden risk culture survey mengalami 2019. The number of respondents to the risk culture
kenaikan 7% dibandingkan tahun sebelumnya. Indeks survey increased by 7% compared to the previous
budaya risiko tahun 2025 adalah sebesar 4.07 dari year. The 2024 risk culture index is 4.07 on a scale of
skala 5. Hasil survei menunjukkan bahwa dari 4 5. The survey results show that of the 4 dimensions
dimensi yang diukur, ke empatnya mendapat skor 4. measured, 4 dimensions scored 4.
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PT Garuda Maintenance Facility Aero Asia Tbk
Dimensi yang mendapatkan penialain rendah akan Dimensions that receive low ratings will be the focus
menjadi focus perbaikan dengan tetap menjaga of improvement while maintaining the achievement of
pencapaian nilai dimensi lainnya. Fokus perbaikan other dimension scores. The focus of improvement is
dituangkan dalam program kerja 2025 melalui upaya- outlined in the 2025 work program through efforts:
upaya:
a. Meningkatkan kolaborasi antar lini dan a. Improving collaboration between lines and
menanamkan kesadaran risiko sebagai budaya embedding risk awareness as a corporate
perusahaan culture.
b. Pemenuhan compliance penerapan Manajemen b. Fulfillment of compliance of Risk Management
Risiko sesuai PER-2/MBU/03/2023 implementation in accordance with PER-2/
MBU/03/2023
c. Peningkatan kualifikasi dan kompetensi organ c. Improving the qualifications and competencies
pengelola risiko of risk management organs
d. Peningkatan sistem pengelolaan risiko yang d. Improvement of an integrated risk management
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
terintegrasi dengan berbasis teknologi system based on technology
Indeks Budaya Risiko GMF
Risk Culture of GMF
4,2 420
4,07
4,02
400
3,4
4
350
3,8 3,8
3,8 423
3,8 333 300
3,7
330 296
3,6
250
33,6 253 244
200
3,4
3,4 150
166
100
3,2
96
50
21
3 0
2017 2018 2019 2020 2021 2022 2023 2024 2025
Jumlah Responden Indeks
The number of respondents Index
MANAJEMEN RISIKO TINGKAT DINAS/ DIVISION/UNIT LEVEL RISK
UNIT MANAGEMENT
1. Manajemen Risiko KPI 1. KPI Risk Management
Kegiatan ini secara konsisten dilaksanakan setiap Every year, the Company identifies business risks as
tahunnya untuk mengidentifikasi risiko sehingga a basis to create a plan for controlling the risks and
dapat ditetapkan rencana pengendalian risiko untuk achieving the KPI of 2025 at the Department level.
memastikan pencapaian KPI 2025 di tingkat Dinas. Department also conducted a KPI risk management
Dinas juga melakukan manajemen risiko KPI Unit Tahun at the Unit level throughout 2025 to align the risk
2025 agar risiko dan pengendalian yang ditetapkan management between the Unit and Corporate.
oleh Unit selaras dengan Korporasi. Selama tahun Monitoring of KPI risk control has also been done
2025 juga dilakukan monitoring atas pelaksanaan throughout 2025. The risk monitoring activity was
pengendalian risiko KPI. Kegiatan monitoring risiko aimed to control the High and Crisis risk levels in
bertujuan untuk memantau pengendalian terhadap every KPI of the Department level throughout 2025.
risiko dengan level High dan Crisis pada setiap KPI di
tingkat Dinas selama tahun 2025.
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01
Kegiatan monitoring risiko dilakukan oleh Dinas dan The risk monitoring was done by the Department
02 dilaporkan bersamaan dengan pencapaian kinerja and reported altogether with the achievement
dalam monthly review kepada Unit Corporate in monthly review to Corporate Planning Unit. At
Planning. Di tingkat ini, pengendalian terhadap this level, the risk control becomes part of the
03 risiko menjadi bagian performance review agar para performance review to make Business Owners
Business Owner dan Risk Owner di tingkat Dinas and Risk Owners of Department level feel the
dapat lebih merasakan manfaat pengelolaan risiko. benefit of risk management. The significant issues
Isu-isu signifikan yang muncul akibat monitoring arising due to the risk monitoring will be directed
04
risiko akan dialihkan ke tingkat korporasi oleh to the corporate level, managed by the Financial &
Unit Financial & Management Accounting. Hasil Management Accounting. The risk monitoring results
monitoring risiko selama tahun 2025 dapat menjadi in 2025 will be used to draft the risk profile in 2026.
05 pertimbangan dalam menyusun profil risiko pada
tahun 2026.
06 2. Risk Control Self-Assessment (RCSA) 2. Risk Control Self-Assessment (RCSA)
RCSA di tahun 2025 bertujuan menumbuhkan The RSCA in 2025 was aimed to make the risk
inisiatif pengelolaan risiko oleh risk owner. Bidang owners more active in managing risks. The Risk
Manajemen Risiko berperan lebih sebagai fasilitator Management Unit acts as a facilitator in identifying
dalam proses identifikasi, asesmen, dan penentuan the process, making an assessment, and determining
aktivitas pengendalian. RSCA terus memantau the controlling activity. RSCA continues to monitor
kondisi ekonomi di 2024 yang sudah bertumbuh economic conditions in 2025 which are already
dengan kuat. Kondisi tersebut menjadi dasar growing strongly. These conditions are the basis
pelaksanaan Risk Assessment 2025 dengan jumlah for implementing the 2025 Risk Assessment with
109 RCSA Investasi. 109 Investment RCSAs.
Tata Kelola Perusahaan - Corporate Governance
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PT Garuda Maintenance Facility Aero Asia Tbk
Akuntan Publik
Public Accountant
Akuntan publik merupakan organ eksternal Perseroan A public accountant is the Company’s external body that
yang berfungsi memberikan opini terkait kesesuaian views the financial statements against the prevailing
penyajian laporan keuangan Perseroan terhadap Standar Financial Accounting Standards (SAK) in Indonesia.
Akuntansi Keuangan (SAK) yang berlaku di Indonesia.
PROSEDUR AUDIT EKSTERNAL DAN EXTERNAL AUDIT PROCEDURE AND
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
STANDAR AUDIT STANDARD
Aktivitas audit yang dilakukan terhadap laporan The audit on the Company's financial statements is
keuangan Perseroan dilakukan berdasarkan Standar based on the Indonesian Institute of Certified Public
Profesional Akuntan Publik yang diterbitkan oleh Institut Accountants’ Professional Standards. The audit includes
Akuntan Publik Indonesia (IAPI). Aktivitas audit meliputi reviewing and evaluating the internal control system
pengujian dan evaluasi terhadap sistem pengendalian and examining, based on a review mechanism, the
intern serta pemeriksaan, atas dasar pengujian, bukti- supporting evidence of the amounts and disclosures
bukti yang mendukung jumlah-jumlah dan pengungkapan in the financial statements. The audit also includes
dalam laporan keuangan. Audit juga meliputi penilaian an assessment of the accounting principles and the
atas prinsip akuntansi yang digunakan dan estimasi management’s significant estimation with an evaluation
signifikan yang dibuat oleh manajemen, serta penilaian of the overall financial statement according to the
atas penyajian laporan keuangan secara keseluruhan Statement of Financial Accounting Standards (PSAK)
sesuai dengan Pernyataan Standar Akuntansi Keuangan issued by IAI.
(PSAK) yang dikeluarkan oleh IAI.
Proses audit oleh KAP diawasi oleh Komite Audit, yang The audit process by KAP is supervised by Audit
berkoordinasi dengan Unit Internal Audit Perseroan. Committee, which coordinates with the Company's
Komite Audit memastikan bahwa seluruh temuan dapat Internal Audit Unit. Audit Committee ensures that all
ditindaklanjuti dan berupaya untuk menekan temuan- findings can be followed up and seeks to suppress the
temuan di tahun berikutnya. findings in the following year.
MEKANISME PENUNJUKAN AKUNTAN MECHANISM FOR APPOINTING A
PUBLIK PUBLIC ACCOUNTANT
Mekanisme penunjukan Akuntan Publik dan KAP yang The mechanism of GMS to appoint a Public Accountant
berlaku di GMF adalah sebagai berikut: and KAP is as follows:
Keputusan RUPS Surat Dewan Surat Permohonan Telaah Pemberian
GMF Komisaris PT Garuda Pemberian Arahan Komite Audit Arahan terkait
GMS resolution Indonesia terkait KAP dari Review from Audit Penunjukan KAP
of GMF (Persero) Tbk Direktur Utama GMF Committee Supervision
Letter of Board of Letter to Request a concerning the
Commissioners of Supervision on KAP Appointment of KAP
PT Garuda Indonesia from the CEO of GMF
(Persero) Tbk
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01
AKUNTAN PUBLIK TAHUN 2025 2025 PUBLIC ACCOUNTANT
02
Keputusan RUPS GMF AeroAsia menyetujui terhadap The GMF AeroAsia resolution approved the appointment
penunjukkan KAP untuk Perseroan disesuaikan dengan of a Public Accounting Firm (KAP) for the Company,
03 KAP yang telah ditunjuk oleh entitas induk, PT Garuda aligned with the KAP appointed by its parent entity, PT
Indonesia (Persero) Tbk. Penunjukan ini dilaksanakan Garuda Indonesia (Persero) Tbk. The appointment was
berdasarkan hasil penetapan pengadaan bersama conducted based on the results of a joint procurement
dengan Garuda Indonesia Group yang disetujui melalui process with the Garuda Indonesia Group, as approved
04
persetujuan Direksi melalui surat No. GMF/DT-2138/25 by the Board of Directors through Letter No. GMF/DT-
tanggal 2 Juni 2025. Adapun KAP yang ditunjuk untuk 2138/25 dated June 2, 2025. Accordingly, the Public
melakukan audit Laporan Keuangan Perseroan untuk Accounting Firm appointed to audit the Company’s
05 Tahun Buku yang berakhir pada 31 Desember 2025 Financial Statements for the fiscal year ending December
adalah KAP Purwanto Susanti & Surja (EY Indonesia). 31, 2025 is KAP Purwanto Susanti & Surja (EY Indonesia).
06
Akuntan Publik Tahun 2025
Public Accountant in 2025
Kantor Akuntan Publik
Purwanto Susanti & Surja (EY Indonesia)
Public Accounting Firm
Akuntan
Ronny Stewart
Accountant
Periode Penugasan 1 (satu) tahun
Assignment Period 1 (one) year
Periode Penunjukan 28 Mei 2025
Appointment Period May 28, 2025
Tata Kelola Perusahaan - Corporate Governance
• Audit Laporan Keuangan tahun buku 31 Desember 2025
Jasa • Audit Laporan Keuangan tahun Buku 30 Juni 2025
Services • Audit of the Financial Statements for the financial year ended December 31, 2025
• Audit of the Financial Statements for the period ended June 30, 2025
• Pembuatan Comfort Letter dalam rangka Corporate Action
• Telaah Laporan Keuangan 30 September 2025
• Pelaporan Kembali Laporan Keuangan komparatif periode 30 Juni 2025, 2024, 2023
• Laporan Kepatuhan terhadap Perundang-undangan (PSA 62)
• Laporan Hasil Evaluasi Kinerja (LHEK) Direksi
• Laporan Kegiatan Penerapan Prinsip Kehati-hatian (KPPK)
Jasa Lainnya
• Preparation of a Comfort Letter in relation to a Corporate Action
Other Services
• Review of the Financial Statements as of September 30, 2025
• Restatement of Comparative Financial Statements for the periods ended June 30, 2025, 2024,
and 2023
• Compliance Report with Laws and Regulations (PSA 62)
• Report on the Results of the Board of Directors’ Performance Evaluation (LHEK)
• Report on the Implementation of Principles of Prudence (KPPK)
Jasa Utama | Main Services
1. Rp2,851,000,000
2. Rp2,039,200,000
Jasa Lainnya | Other Services
Biaya 1. Rp1,375,000,000
Cost 2. Rp1,165,000,000
3. Rp175,000,000
4. Rp100,000,000
5. Rp300,000,000
6. Rp150,000,000
DAFTAR AKUNTAN PUBLIK PUBLIC ACCOUNTANT LISTS
GMF memenuhi ketentuan Peraturan Menteri Keuangan GMF follows the Minister of Finance Regulation No. 17/
No. 17/PMK.01/2008 tentang Jasa Akuntan Publik, PMK.01/2008 concerning Public Accountant Services,
dimana KAP yang ditunjuk hanya boleh melakukan audit where the appointed KAP may only conduct an audit for
paling lama 6 (enam) tahun buku berturut-turut dan oleh a maximum of 6 (six) consecutive financial year and by a
seorang Akuntan Publik maksimal 3 (tiga) tahun buku Public Accountant a maximum of 3 (three) consecutive
berturut-turut. Berikut disampaikan informasi daftar financial year. Here is information on the list of Public
Akuntan Publik GMF sebelum tahun buku 2024: Accountants before the 2024 financial year:
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PT Garuda Maintenance Facility Aero Asia Tbk
Tahun Kantor Akuntan
Biaya Audit
Buku Akuntan Publik Ruang Lingkup Audit Opini Audit
(Rp)
Financial Accountant Public Audit Scope Audit Opinion
Audit Fee (Rp)
Year Accountant Firm
• Audit atas Laporan Keuangan
Konsolidasian Tahun Buku 31
Desember 2025
• Laporan Kepatuhan terhadap
Perundang-Undangan dan
Pengendalian Internal periode 31
Desember 2025
• Laporan Jasa AUP atas Laporan
Pencapaian Key Performance
Indicator (KPI) periode 31 Desember
2025
• Laporan Jasa AUP terhadap
Laporan Kegiatan Penerapan Prinsip Wa j a r d a l a m
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Kehati-hatian (KPPK) Perseroan semua hal yang
Ronny Stewart Purwanto Susanti &
2025 Tahun Buku 31 Desember 2023 material 4.890.200.000
Izin AP.1749 Surja, EY Indonesia
• Audit of the Consolidated Financial Fair, in all material
Statements for the fiscal year ended respects
December 31, 2025
• Compliance Report on Laws and
Regulations and Internal Control as
of December 31, 2025
• AUP Report on the Achievement of
Key Performance Indicators (KPI) as
of December 31, 2025
• AUP Report on the Company’s
Implementation of Prudential
Principles (KPPK) Activities Report
for the fiscal year ended December
31, 2023
• Audit atas Laporan keuangan
konsolidasian PT Garuda
Maintenance Facility Aero Asia Tbk
tahun buku 31 Desember 2024
• Laporan atas Hasil Prosedur yang
disepakati bersama atas laporan
KPPK terhadap laporan kegiatan
penerapan prinsip kehati-hatian
• Laporan atas Hasil Prosedur yang
disepakati bersama atas laporan
hasil evaluasi kinerja (LHEK) yang
Wa j a r d a l a m
berakhir pada tanggal 31 Desember
Ade Setiawan semua hal yang
Rintis, Jumadi,Rianto 2024
2024 Elimin material 3.653.090.636
& Rekan, PWC • A u d i t o f t h e c o n s o l i d a te d
Izin AP.0225 Fair, in all material
financial statements of PT Garuda
respects
Maintenance Facility Aero Asia Tbk
for the fiscal year ending December
31, 2024
• Repor t on the Agreed-Upon
Procedures regarding the KPPK
report on the implementation of
the prudential principles
• Repor t on the Agreed-Upon
P ro c e d u re s re g a rd i n g t h e
performance evaluation report
(LHEK) as of December 31, 2024
333
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01
Tahun Kantor Akuntan
Biaya Audit
02 Buku Akuntan Publik Ruang Lingkup Audit Opini Audit
(Rp)
Financial Accountant Public Audit Scope Audit Opinion
Audit Fee (Rp)
Year Accountant Firm
03 • Audit atas Laporan keuangan
konsolidasian PT Garuda
Maintenance Facility Aero Asia Tbk
tahun buku 31 Desember 2023
04 • Laporan atas Hasil Prosedur yang
disepakati bersama atas laporan
KPK terhdap laporan kegiatan Wa j a r d a l a m
Ade Setiawan Ta n u d i re d j a , penerapan prinsip kehati-hatian semua hal yang
05 2023 Elimin Wibisana, Rintis & • Audit od t he Consolidated material 3.790.000.000
Izin AP.0225 Rekan, PWC Financial Statements of PT Garuda Fair, in all material
Maintenance Facilits Aero Asia respects
Tbk for the financial year as of
06 December 31, 2023
• Report on the mutually agreed
procedure of the report from KPK
on the implementation of the
precautionary principle (KPPK).
• Audit atas Laporan Keuangan
Ko n s o l i d a s i a n P T G a r u d a
Maintenance Facility Aero Asia Tbk
tahun buku 31 Desember 2022.
• Laporan atas Hasil Prosedur yang
disepakati bersama atas laporan
KPK terhadap laporan kegiatan
Wa j a r d a l a m
penerapan prinsip kehati-hatian
Ade Setiawan Ta n u d i re d j a , semua hal yang
(KPPK).
Tata Kelola Perusahaan - Corporate Governance
2022 Elimin Wibisana, Rintis & material 3.700.000.000
• Audit of t he Consolidated
Izin AP.0225 Rekan, PWC Fair, in all material
Financial Statements of PT Garuda
respects
Maintenance Facility Aero Asia
Tbk for the financial year as of
December 31, 2022.
• Report on the mutually agreed
procedure of the report from
KPPK on the implementation of
the precautionary principle (KPPK).
• Audit atas Laporan Keuangan
Ko n s o l i d a s i a n P T G a r u d a
Maintenance Facility Aero Asia Tbk
tahun buku 31 Desember 2021.
• Audit atas laporan Keuangan PT
Garuda Daya Pratama Sejahtera
tahun buku 31 Desember 2021
• Laporan atas Hasil Prosedur yang
disepakati bersama atas laporan
KPK terhadap laporan kegiatan
penerapan prinsip kehati-hatian Wa j a r d a l a m
Daniel Kohar Ta n u d i re d j a , (KPPK). semua hal yang
2021 Izin No. Wibisana, Rintis & • Audit of t he Consolidated material 3.830.000.000
AP.1130 Rekan, PWC Financial Statements of PT Garuda Fair, in all material
Maintenance Facility Aero Asia respects
Tbk for the financial year as of
December 31, 2021.
• Audit of the financial statements
of PT Garuda Daya Pratama
Sejahtera for the financial year as
of December 31, 2021.
• Report on the mutually agreed
procedure of the report from KPK
on the implementation of the
precautionary principle (KPPK).
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PT Garuda Maintenance Facility Aero Asia Tbk
Tahun Kantor Akuntan
Biaya Audit
Buku Akuntan Publik Ruang Lingkup Audit Opini Audit
(Rp)
Financial Accountant Public Audit Scope Audit Opinion
Audit Fee (Rp)
Year Accountant Firm
• Audit atas laporan keuangan
• Audit atas laporan kepatuhan
terhadap perundang-undangan
• Audit atas laporan kepatuhan
terhadap sistem pengendalian
internal
• Prosedur yang disepakati bersama
Wajar terhadap
atas laporan evaluasi kinerja
Daniel Kohar Ta n u d i re d j a , semua hal yang
• Prosedur yang disepakati bersama
Izin No. Wibisana, Rintis & material
2020 atas laporan KPPK 1.600.000.000
AP.1130 Rekan, PWC Fair in all material
• Audit of financial statements
aspects
• Audit of compliance reports
• Audit of compliance reports with
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
the internal control system
• Procedure mutually agreed upon in
the performance evaluation report
• Procedure mutually agreed upon
with the KPPK report
• Audit atas laporan keuangan
• Audit atas laporan kepatuhan
terhadap perundang-undangan
• Audit atas laporan kepatuhan
terhadap sistem pengendalian
internal
• Prosedur yang disepakati bersama
Wajar terhadap
atas laporan evaluasi kinerja
Daniel Kohar Ta n u d i re d j a , semua hal yang
• Prosedur yang disepakati bersama 2.535.000.000
2019 Izin No. Wibisana, Rintis & material
atas laporan KPPK
AP.1130 Rekan, PWC Fair in all material
• Audit of financial statements
aspects
• Audit of compliance reports
• Audit of compliance reports with
the internal control system
• Procedure mutually agreed upon in
the performance evaluation report
• Procedure mutually agreed upon
with the KPPK report
TINDAK LANJUT TEMUAN KAP FOLLOW-UP FROM KAP FINDINGS
Dalam pelaksanaan audit, KAP dapat menemukan When auditing, KAP may find several findings that the
sejumlah temuan yang nantinya akan dimonitor oleh Company may need to monitor. The follow-up that the
Perseroan. Realisasi tindak lanjut oleh Perseroan selama Company has done from 2019 to 2025 are as follows:
2019-2025 adalah sebagai berikut:
Jumlah Temuan Audit Jumlah Temuan Audit Sistem
Tahun Buku Keuangan Informasi Realisasi Tindak Lanjut
Financial Year Number of Finding in Financial Number of Finding in Information Realization of Follow-Up
Audit System Audit
2025 N/A N/A N/A
2024 10 3 30%
2023 14 4 42,8%
2022 7 5 71.4%
2021 10 2 58%
2020 11 - 54%
2019 15 5 85%
*) KAP masih dalam proses penyusunan management letter. | KAP is in the process of preparing management letter.
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01
Manajemen Risiko
02
Risk Management
03
04
Sejak diterbitkannya Peraturan Menteri BUMN Nomor Since the issuance of the Ministry SOE’s Regulation
PER-2/MBU/03/2023 tentang Pedoman Tata Kelola dan No. PER-2/MBU/03/2023 concerning on Guidelines for
05 Kegiatan Korporasi Signifikan Badan Usaha Milik Negara, Governance and Significant Corporate Activities of State-
Garuda Indonesia sebagai induk Perusahaan GMF telah Owned Enterprises, Garuda Indonesia as the parent
melakukan sosialisasi kepada seluruh anak usaha dan company of GMF has conducted socialization for all its
06 mengimbau untuk meratifikasi peraturan tersebut subsidiaries and urged them to ratify the regulation as
sebagai kerangka manajemen risiko Perusahaan. Oleh the company's risk management framework. Therefore,
karena itu, sejak 2024, kerangka manajemen risiko since 2024, GMF’s risk management framework has
GMF telah mengacu PER-2/MBU/03/2023 dengan referred to PER-2/MBU/03/2023 by implementing risk
menerapkan strategi risiko melalui pernyataan selera strategy through Risk Appetite Statement (RAS) and
risiko, dan penentuan nilai ambang batas risiko yang determining risk threshold values, which include risk
meliputi kapasitas risiko, toleransi risiko, selera risiko, capacity, risk tolerance, risk appetite, and risk limit.
dan batasan risiko.
Perseroan menjaga konsistensi penerapan manajemen The Company remains consistent in implementing
risiko melalui Pedoman Tata Kelola Perusahaan dan risk management through the Corporate Governance
Tata Kelola Perusahaan - Corporate Governance
Kebijakan Manajemen Risiko No. KB-01-009. Pelaksanaan Guidelines and Risk Management Policy No. KB-01-009.
pedoman ini telah diatur dalam serangkaian Standard These guidelines have been put in a series of Standard
Operating Procedure untuk memastikan penerapan Operating Procedures to ensure uniform and harmonized
manajemen risiko yang seragam dan selaras. risk management.
Kebijakan Manajemen Risiko telah diunggah di website resmi GMF dan dapat diakses
oleh publik
The Risk Management Policy has been uploaded to the official website of GMF and
accessible for the public
CLICK HERE
KERANGKA KERJA MANAJEMEN RISK MANAGEMENT FRAMEWORK
RISIKO
Strategi risiko terdiri dari pernyataan selera risiko dan The risk strategy consists of a risk appetite statement,
nilai ambang batas. risk threshold values, and risk strategy metrics.
1. Pernyataan selera risiko 1. Risk appetite statement
Pernyataan selera risiko dilakukan secara top-down The risk appetite statement is conducted by GMF in
dari Top Management atas sikap terhadap risiko a top-down manner from Top Management on the
kedepan. Berdasarkan empat sikap terhadap risiko, attitude towards future risks. Based on four attitudes
pernyataan selera risiko GMF, antara lain: toward risk, GMF's risk appetite statements include:
a. Tidak Toleran a. Not Tolerant
• GMF tidak mentoleransi risiko yang dapat • GMF does not tolerate risks that could impact
berdampak pada aspek airworthiness dan on airworthiness and safety aspects.
safety.
• Insan professional GMF berkomitmen untuk • GMF professional are committed to upholding
menjunjung tinggi Integritas dan core value Integrity and the core value of AKHLAK.
AKHLAK.
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PT Garuda Maintenance Facility Aero Asia Tbk
• GMF berkomitmen untuk patuh terhadap • GMF is committed to complying with the
peraturan perundangan yang berlaku. applicable laws and regulations.
• GMF menjaga penilaian dan kewajaran • GMF maintains the assessment and fairness
penyajian kinerja keuangan Perusahaan of the Company's financial performance in
sesuai kaidah dan Tata Kelola yang baik accordance with principles and best practices
of good corporate governance.
b. Konservatif Conservative
• GMF berupaya optimal menjaga kepuasan • GMF strives to optimize customer satisfaction
pelanggan untuk meningkatkan jumlah loyal to increase the number of loyal customers
customer agar dapat diperoleh kepastian ensuring long-term revenue certainly.
pendapatan dalam jangka panjang.
• GMF berupaya menjaga efektivitas biaya •GMF strives to maintain cost-effectiveness
dengan melakukan program optimasi dan by implementing optimization and efficiency
efisiensi. programs.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
• GMF berkomitmen meningkatkan efektivitas • GMF is committed to improving the
manajemen risiko untuk melindungi dan effectiveness of risk management to protect
menciptakan nilai Perusahaan. and create Company value.
c. Moderat b. Moderate
• GMF berupaya optimal untuk menjaga kinerja • G M F s t r i ve s to o p t i m i ze c o m p a ny
Perusahaan dengan struktur keuangan yang performance with a healthy financial structure
sehat demi menjaga kelangsungan usaha to ensure sustainable business continuity.
yang berkesinambungan. • GMF optimizes investment to enhance
• GMF melakukan optimalisasi dalam investasi capabilities.
untuk meningkatkan kapabilitas
d. Strategis c. Strategies
• GMF secara aktif mendorong berjalannya • GMF actively encourages innovation, both
inovasi, baik untuk perbaikan proses maupun for process improvement and business
pengembangan usaha development.
• GMF mendorong program pengembangan • GMF encourages business development
usaha, kerja sama strategis, dan peningkatan programs, strategic partnership, and revenue
pendapatan usaha growth initiatives.
2. Nilai Ambang Risiko 2. Risk Threshold Value
Nilai ambang risiko terdiri dari risk capacity, risk Risk threshold value consists of risk capacity,
tolerance, risk appetite, dan risk limit. Risk capacity risk tolerance, risk appetite, and risk limit. GMF's
GMF sebesar USD17,373,324, risk tolerance sebesar risk capacity is USD17,373,324, risk tolerance of
USD6,620,217, risk appetite sebesar USD6,018,379, USD6,620,217, risk appetite of USD6,018,379, and
dan risk limit sebesar USD5,416,541. risk limit of USD5,416,541.
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01
RKAP Berbasis Risiko
02 Risk-Based RKAP
RJPP RKAP Berbasis Risiko
Risk-Based RKAP
03 Visi | Vision
Misi | Mission
04
Sasaran:
• Aspek Bisnis Penerimaan Risiko Level Entitas/Korporate
Risk Appetite Statement BUMN
• Aspek Keuangan Entity-Level Risk Acceptance
05 • Aspek HC Loss Event Database
Tahun Sebelumnya
Risk Appetite
Statement BUMN
• Aspek Pemasaran
Kapasitas Risiko Corporate
Corporate Risk Capacity Tidak Toleran Konservatif
Intolerant Conservative
Taksonomi isiko
06 Toleransi Risiko Corporate KBUMN
Corporate Risk Tolerance Teragregasi dengan
Moderat Strategis BUMN
Moderate Strategic
Selera Risiko Corporate
Corporate Risk Appetite
Batasan Risiko Corporate
Corporate Risk Limit
Nilai Eksposur Risiko Residual Tidak Melebihi Batas Risiko Korporat
The residual risk exposure does not exceed the corporate risk limit
Pilihan Sasaran & Strategi
Metrik Strategi Risiko Bisnis Profil Risiko Risiko Inheren Risiko Residual Rencana Perlakuan Risiko
Risk Strategy Metrics Target Selection & Business Risk Profile Inherent Risk Residual Risk Risk Management Plan
Tata Kelola Perusahaan - Corporate Governance
Strategies
Memetakan strategi risiko Memilih alternatif strategi yang Menghubungkan sasaran Menghitung nilai eksposur, Menghitung target nilai eksposur, Perlakuan risiko untuk mencapai
berdasarkan sasaran taksonomi, tepat mempertimbangkan risiko dengan peristiwa risiko dengan level dan skala risiko sesudah level dan skala risiko setiap target risiko residual yang
disesuaikan dengan RAS dan yang timbul dan hasil yang menggunakan KRI dan threshold pelaksanaan existing control di triwulan dan tahunan diharapkan
sikap risiko serta nilai batas atas diharapkan untuk mencapai nilai untuk menjaga nilai RKAP sebagai awal tahun • Accept/Monitor
risiko yang dimaksud RKAP sebagai EWS EWS Calculating exposure value • Reduce/Mitigate
Calculating exposure values, targets, risk levels, and risk scales • Transfer/Share
Mapping risk strategies based Selecting the right strategic Link targets to risk events using risk levels, and risk scales after on a quarterly and annual basis • Avoid/Hindari
on taxonomy objectives, aligned alternative by considering the KRI and thresholds to maintain implementing existing controls at
with RAS and risk appetite as well risks involved and the expected the RKAP value as an EWS the beginning of the year Risk treatment strategies to
as the specified upper risk limit outcomes to achieve the RKAP achieve the target residual risk
target as an EWS • Accept/Monitor
• Reduce/Mitigate
• Transfer/Share
• Avoid
• Taksonomi Risiko • Sasaran • Peristiwa Risiko • Nilai Dampak • Target Nilai Dampak • Rencana Perlakuan Risiko
• Parameter dan satuan ukur • Strategi • Key Risk Indicator • Nilai Kemungkinan • Target Nilai Kemungkinan • Biaya Perlakuan
• Nilai Batasan Risiko • Keputusan • Existing Control • Nilai Eksposur • Target Nilai Eksposur • Timeline
• Metrik Strategi Risiko • Penetapan • Peristiwa Risiko • Nilai Dampak • Target Nilai Dampak • Rencana Perlakuan Risiko
• Sasaran • Key Risk Indicator • Nilai Kemungkinan • Target Nilai Kemungkinan • Biaya Perlakuan
• Risk Taxonomy • Strategi • Existing Control • Nilai Eksposur • Target Nilai Eksposur • Timeline
• Parameters and Units of • Keputusan
Measurement • Penetapan • Risk Event • Impact Value • Target Impact Value • Risk Mitigation Plan
• Risk Thresholds • Key Risk Indicator • Probability Value • Target Probability Value • Mitigation Costs
• Risk Strategy Metrics • Objectives • Existing Control • Exposure Value • Target Exposure Value • Timeline
• Strategies • Risk Event • Impact Value • Target Impact Value • Risk Mitigation Plan
• Decisions • Key Risk Indicator • Probability Value • Target Probability Value • Mitigation Costs
• Implementation • Existing Control • Exposure Value • Target Exposure Value • Timeline
• Objectives
• Strategies
• Decisions
• Skala Dampak • Impact Scale Heatmap
• Skala Kemungkinan • Likelihood Scale
• Skala Dampak • Impact Scale Monitoring Pergerakan Risiko
• Skala Kemungkinan • Likelihood Scale Risk Monitoring
Sebagaimana yang tertuang di PER 2/MBU/03/2023 As stated in PER 2/MBU/03/2023, Stated-Owned
bahwa BUMN dan anak usahanya wajib menerapkan Enterprises and their subsidiaries are required to
model tata Kelola risiko Model Tiga Lini (three lines implement the Three Lines Model in risk governance.
model ) dalam melaksanakan manajemen risiko. Thus, GMF has established an Enterprise Risk
Dengan demikian, GMF telah membentuk Tim Management (ERM) Team as one of the supporting
Enterprise Risk Management (ERM) sebagai salah satu organs of the Board of Directors responsible for executing
organ pendukung Direksi yang bertanggung jawab risk management within the Company as the second line.
menjalankan manajemen risiko di lingkup Perseroan The organizational structure is designed so that there
sebagai lini kedua. Struktur organisasi dirancang agar is a separation of functions between the risk-owning
terjadi pemisahan fungsi antara unit bisnis pemilik risiko business units that directly identify and manage risks
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yang langsung mengidentifikasi dan mengelola risiko in business processes, the risk management function
dalam proses bisnis, fungsi manajemen risiko yang that measures, monitors, and treats risks in aggregate,
mengukur, memantau, dan memperlakukan risiko secara develops enterprise risk management methodologies
agregat, mengembangkan metodologi dan kebijakan and policies, and the internal audit function that ensures
manajemen risiko perusahaan, dan fungsi audit intern governance and risk control.
yang memastikan tata Kelola dan pengendalian risiko.
ROADMAP MANAJEMEN RISIKO RISK MANAGEMENT ROADMAP
GMF menyusun Roadmap ERM 2024-2028 sebagai GMF compiled the 2024-2028ERM Roadmap as a
langkah strategis dalam menunjang pengelolaan risiko strategic initiative in supporting GMF risk management.
GMF. Berikut Roadmap ERM 2024-2028 yang dimiliki The following is the 2024-2028 ERM Roadmap of GMF:
GMF:
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
2025 2027
2024 Penguatan dan Integrasi 2026 Integrasi Data dan 2028
Pondasi dan Komitmen 2024 Proses 2025 Proaktif dan Sistematis Kolaborasi Embedded Risk
Foundations and Commitments Process Enhancement and Proactive and Systematic Data Integration and Management
Integration Collaboration
• Penilaian Risiko Awal • Penguatan Tim Manajemen • Pengembangan Sistem • Pendekatan Risiko berbasis • Pengelolaan Risiko secara
• Pelatihan Dasar Manajemen Risiko Informasi Risiko permodelan data Global
Risiko • Integrasi Manajemen Risiko • Penguatan Pengendalian • Kolaborasi dengan pihak • Penerapan Risiko berbasis
• Penyesuaian Kebijakan dan dalam Proses Bisnis Risiko eksternal Teknologi
Prosedur Manajemen Risiko • Peningkatan Kesadaran • Peningkatan Proses • Penilaian Risiko • Manajemen Risiko yang
mengacu pada PER-2 Risiko di Tingkat Organisasi Pengambilan Keputusan berkelanjutan dan inovatif terintegrasi sepenuhnya
• Penilaian Risiko Awal • Penguatan Tim Manajemen • Pengembangan Sistem • Pendekatan Risiko berbasis • Pengelolaan Risiko secara
• Pelatihan Dasar Manajemen Risiko Informasi Risiko permodelan data Global
Risiko • Integrasi Manajemen Risiko • Penguatan Pengendalian • Kolaborasi dengan pihak • Penerapan Risiko berbasis
• Penyesuaian Kebijakan dan dalam Proses Bisnis Risiko eksternal Teknologi
Prosedur Manajemen Risiko • Peningkatan Kesadaran • Peningkatan Proses • Penilaian Risiko • Manajemen Risiko yang
mengacu pada PER-2 Risiko di Tingkat Organisasi Pengambilan Keputusan berkelanjutan dan inovatif terintegrasi sepenuhnya
• Initial Risk Assessment • Strengthening the Risk • Development of a Risk • Data-driven risk approach • Global Risk Management
• Basic Risk Management Management Team Information System • Collaboration with external • Technology-Based Risk
Training • Integrating Risk Management • Strengt hening of Risk parties Implementation
• Revision of Risk Management into Business Processes Controls • Continuous and innovative • Fu l l y I n t e g r a t e d R i s k
Policies and Procedures in • Raising Risk Awareness • Improvement of the Decision- risk assessment Management
accordance with PER-2 Across the Organization Making Process • Data-driven risk approach • Global Risk Management
• Initial Risk Assessment • Strengthening the Risk • Development of a Risk • Collaboration with external • Technology-Based Risk
• Basic Risk Management Management Team Information System parties Implementation
Training • Integrating Risk Management • Strengt hening of Risk • Continuous and innovative • Fu l l y I n t e g r a t e d R i s k
• Revision of Risk Management into Business Processes Controls risk assessment Management
Policies and Procedures in • Raising Risk Awareness • Improvement of the Decision-
accordance with PER-2 Across the Organization Making Process
PROFIL RISIKO RISK PROFILE
Bidang usaha GMF memiliki risiko inheren yang bersifat GMF business has an inherent internal and external
internal dan eksternal. Perseroan selalu melakukan risks. The Company annually assess the risks to identify
risk assessment setiap tahunnya untuk mengenali potential risks and classify them into various levels of
potensi risiko dan mengklasifikasikannya menjadi profil risk profiles to manage the risks more effectively. The
risiko ke dalam berbagai tingkatan untuk membantu risk profile in 2025 was as follows:
penanggulangan risiko yang lebih efektif. Profil risiko
yang dihadapi GMF pada tahun 2025 adalah sebagai
berikut:
Peristiwa Risiko Dampak
No.
Risk Event Impact
Selisih penurunan profit yang terjadi apabila GMF kehilangan EASA dan FAA certification,
Suspense/surrender Certification EASA/ sehingga target revenue dari sales plan untuk yang membutuhkan release EASA/FAA
FAA tidak dapat ter-realisasi
1
Suspense or surrender EASA/FAA The difference in profit decline that would occur if GMF lost its EASA and FAA
certificate certification, meaning that the revenue targets in the sales plan requiring EASA/FAA
release could not be realized.
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01
Peristiwa Risiko Dampak
No.
02 Risk Event Impact
Pembatalan/kegagalan Realisasi
Pekerjaan dalam Sales Plan Non-Group Penurunan net profit yang terjadi apabila target sales plan (khususnya level 3 & 4) untuk
03 2
Affiliation proyek maintenance pesawat NGA tidak terealisasi sesuai target
Cancellation or failure of project A decline in net profit will occur if the sales plan targets (particularly levels 3 & 4) for
realization from Non-Group/Affiliation the NGA aircraft maintenance project are not realized as targeted.
sales plan
04
Infrastruktur vital yang penting tidak berfungsi selama lebih dari 6 jam (misalkan Listrik,
Penurunan Technical Support SAP air, jaringan komunikasi & online system)
3
SAP Technical Support reduction Critical infrastructure that is essential is not functioning for more than 6 hours (e.g.,
05 electricity, water, communication networks, and online systems)
Penurunan net profit yang terjadi apabila target pekerjaan reaktivasi untuk proyek
Penurunan Utilisasi Pesawat Customer
maintenance pesawat Group Afiliation tidak terealisasi sesuai target
06 4 Group Affiliation
A decrease in net profit will occur if the reactivation work targets for the Group Affiliation
SAP Technical Support reduction
aircraft maintenance project are not realized as targeted.
Cyber Attack Jumlah rata-rata serangan siber per minggu 200-500 kali
5
Cyber Attack Average number of cyber attacks per week: 200-500 times
Kegagalan GMF dalam pemenuhan
Risiko Hukum: Perusahaan diputuskan kalah di pengadilan tingkat pertama.
6 kewajiban utang
Legal Risk: The company lost its case in the court of first instance.
Failure to fulfill debt obligations
Realisasi Program Inisiatif Strategis Minimal 1 parameter tujuan strategis yang harus selesai pada tahun ini tertunda antara
dan Implikasinya terhadap Peningkatan 6 - 9 bulan
7
Ekuitas dan Sentimen Pasar At least one strategic objective that should have been completed this year has been
Failure to fulfill debt obligations delayed by 6-9 months.
Tata Kelola Perusahaan - Corporate Governance
Keterlambatan SLA dan TAT Penyelesaian • Beban SLA Penalty berdasarkan kontrak jangka panjang dengan customer
Project Maintenance • Beban TAT Penalty berdasarkan kontrak maintenance event dengan customer NGA
8
Delays in SLA and TAT for Project • SLA Penalty charges based on long-term contracts with customers
Maintenance Completion • TAT Penalty charges based on per-event maintenance contracts with NGA customers
• Kenaikan biaya/harga perolehan material melebihi asumsi dalam RKAP
• Kenaikan biaya subcontracting karena peningkatan transaksi exchange
• Kenaikan pembelian dengan AOG basis, sehingga berdampak 30% lebih tinggi
Issue Global Supply Chain Terkait dari pembelian normal
Kelangkaan Spare Part Pesawat • Kenaikan biaya freight untuk mempercepat pengiriman dengan urgent priority
9
Global Supply Chain Issues Related to • Increase in material acquisition costs/prices exceeding assumptions in the RKAP
Aircraft Spare Part Shortages • Increase in subcontracting costs due to an increase in exchange transactions
• Increase in purchases on an AOG basis, resulting in a 30% higher cost than normal
purchases
• Increase in freight costs to expedite deliveries with urgent priority
• Potensi tambahan kerugian atas piutang yang sudah jatuh tempo
• Target arus kas tidak tercapai
• Peningkatan utang perusahaan (utang melebihi kebutuhan modal kerja dan kewajiban
jangka pendek)
• Kekurangan modal kerja untuk operasional
• Kekurangan modal investasi untuk pengembangan perusahaan
Pencadangan Kerugian atas Piutang • Tuntutan PKPU
10 Overdue • Potential additional losses on past due receivables
Bad Debt Allowance • Cash flow target not achieved
• Increased company debt (debt beyond meeting working capital needs and short-
term liabilities)
• Lack of working capital for operations
• Lack of investment capital for company development
• PKPU demands
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MITIGASI RISIKO RISK MITIGATION
Perseroan merancang upaya penanggulangan (mitigasi) The Company designs a risk mitigation for every
risiko dari setiap risiko yang teridentifikasi sebagai identified risk to anticipate the risk from showing again
bentuk antisipasi terhadap kemungkinan risiko yang in the future. Based on the risk profile earlier, GMF has
muncul dalam di masa mendatang. Berdasarkan profil made several mitigations as follows:
risiko yang telah disampaikan sebelumnya, GMF telah
melakukan mitigasi sebagai berikut:
Mitigasi Risiko GMF
GMF Risk Mitigation
Peristiwa Risiko Mitigasi
No.
Risk Event Mitigation
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Suspense/surrender
Certification EASA/FAA Regulatory compliance secara periodik
1
Suspense or surrender EASA/ Regulatory compliance periodicaly
FAA certificate
P e m b a t a l a n / Ke g a g a l a n
Realisasi Pekerjaan dalam Sales • Melakukan iterasi customer baru dan lama secara regular dan intensif
Plan Non-Group Affiliation • Menawarkan paket maintenance yang menarik bagi customer baru (harga, scope, trial)
2
Cancellation or failure of • Regularly and intensively iterate new and existing customers
project realization from Non- • Offer attractive maintenance packages to new customers (price, scope, trial)
Group/Affiliation sales plan
• Memulai negosiasi perpanjangan lisensi SAP
• Menyiapkan rencana cadangan operasional jika terjadi kegagalan dalam memperbarui
Penurunan Technical Support
lisensi tepat waktu
SAP
• Melibatkan konsultan yang berpengalaman untuk membantu proses migrasi dan meminimalisir
3 SAP Technical Suppor t
risiko.
reduction
• Begin negotiations for SAP license renewal
• Prepare an operational backup plan in case of failure to renew the license on time
• Engage experienced consultants to assist with the migration process and minimize risk.
Penurunan Utilisasi Pesawat • Menerapkan sensitivity rate dalam penagihan PBTH
Customer Group Affiliation • Adanya klausul dalam kontrak PBTH yang mengatur kesepakatan annual escalation rate
4
SAP Technical Suppor t • Applying sensitivity rates in PBTH billing
reduction • The existence of clauses in PBTH contracts that regulate annual escalation rate agreements
• Melatih karyawan secara teratur tentang pengenalan phishing dan praktik keamanan siber
dasar.
• Melakukan backup data secara teratur dan menyimpannya di lokasi yang terpisah
• Menginstal perangkat lunak keamanan endpoint yang memadai untuk mendeteksi dan
mencegah serangan malware.
• Menerapkan software security otomatis untuk mendeteksi celah dan potensi ancaman
secara real-time.
• Menerapkan enkripsi end-to-end untuk semua data sensitif
• Melakukan audit keamanan dan akses sistem secara teratur untuk mendeteksi perubahan
5 Cyber Attack
atau aktivitas yang tidak sah.
• Regularly train employees on phishing awareness and basic cybersecurity practices.
• Perform regular data backups and store them in a separate location.
• Install adequate endpoint security software to detect and prevent malware attacks.
• Implement automated security software to detect vulnerabilities and potential threats in
real time.
• Implement end-to-end encryption for all sensitive data.
• Conduct regular security and system access audits to detect unauthorized changes or
activities.
• Melakukan penagihan piutang yang sudah lebih dari 1 tahun
Ke g a g a l a n G M F d a l a m
• Melakukan dan monitor prioritas pembayaran agar cash flow terjaga
6 pemenuhan kewajiban utang
• Collect receivables that are more than 1 year overdue
Failure to fulfill debt obligations
• Prioritize and monitor payments to maintain cash flow
Realisasi Program Inisiatif
Strategis dan Implikasinya
Melakukan exposure atas pencapaian Perusahaan ke publik
7 terhadap Peningkatan Ekuitas
Exposing the Company's achievements to the public
dan Sentimen Pasar
Failure to fulfill debt obligations
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01
Mitigasi Risiko GMF
02 GMF Risk Mitigation
Peristiwa Risiko Mitigasi
No.
Risk Event Mitigation
03 Keterlambatan SL A dan
TAT Penyelesaian Project • Melakukan persiapan perencanaan project dengan lebih matang
Maintenance • Melakukan penagihan di awal project
8
Delays in SL A and TAT • Conduct more thorough project planning preparations
04 for Project Maintenance • Collect payments at the beginning of the project
Completion
• Mencari alternate material yang dapat menggantian material utama yang nil stock dengan
05 evaluasi dari pihak engineering dan approval dari pihak quality dan operator
Issue Global Supply Chain • Berkomunikasi dengan vendor untuk mengetahui leadtime restock material dan melakukan
Terkait Kelangkaan Spare Part planning min/max.
Pesawat • Menyediakan arus kas khusus material untuk dapat dilakukan pembayaran di awal
06 9
Global Supply Chain Issues • Search for alternate materials that can replace main materials that are out of stock, with
Related to Aircraft Spare Part evaluation from engineering and approval from quality and operators.
Shortages • Communicate with vendors to find out the lead time for restocking materials and carry out
min/max planning.
• Provide special cash flow for materials so that payments can be made in advance.
• Melakukan profiling customer
Pencadangan Kerugian atas
• Melakukan penagihan secara berkala
10 Piutang Overdue
• Performing customer profiling
Bad Debt Allowance
• Performing periodic billing
EVALUASI SISTEM MANAJEMEN RISIKO RISK MANAGEMENT SYSTEM
EVALUATION
Tata Kelola Perusahaan - Corporate Governance
Sistem manajemen risiko GMF tidak terlepas dari peran The risk management system is inseparable from the
Enterprise Risk Management (ERM) sebagai penangung Enterprise Risk Management (ERM), as the team in
jawab pengelolaan risiko. Penilaian dan evaluasi terhadap charge of risk management. Assessment and evaluation
kinerja ERM pada tahun 2025 telah disampaikan di of ERM performance in 2025 are available in the
pembahasan mengenai penilaian kinerja dan organ discussion regarding its assessment and the supporting
pendukung Direksi pada pembahasan sebelumnya. bodies of the Board of Directors in the earlier discussion.
PANDANGAN DEWAN KOMISARIS DAN VIEWS FROM THE BOARD OF
DIREKSI COMMISSIONERS AND BOARD OF
DIRECTORS
Dewan Komisaris dan Direksi memandang bahwa GMF The Board of Commissioners and Directors consider that
secara aktif menerapkan strategi yang melibatkan GMF is actively implementing a strategy that involves
pengelolaan risiko sebagai bagian integral dari rencana managing risk as an integral part of the business plan,
bisnis, mengambil riisko lebih tinggi dalam rangka taking higher risks in order to achieve greater growth
mencapai pertumbuhan dan inovasi yang lebih besar. and innovation.
Jika diperlukan pengambilan Keputusan bisnis, maka If business decisions are required, they are based on
Keputusan tersebut didasarkan pada analisis risiko dan risk analysis and the potential for long-term return on
potensi pengembalian investasi jangka panjang serta investment and can bear a large burden.
dapat menanggung beban yang besar.
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RENCANA MANAJEMEN RISIKO 2026 RISK MANAGEMENT PLAN 2026
Dengan mempertimbangkan kebijakan baru bahwa Considering the new policy that the preparation of the
penyusunan RKAP (Rencana Kerja dan Anggaran 2026 RKAP (Corporate Work Plan and Budget) follows
Perusahaan) 2026 mengikuti pedoman strategis yang the strategic guidelines issued by PT Danantara Aset
dikeluarkan oleh PT Danantara Aset Manajemen, maka Manajemen, GMF will prepare a risk management plan
GMF akan Menyusun rencana manajemen risiko sesuai in accordance with the guidelines issued by PT. DAM.
dengan pedoman yang dikeluarkan oleh PT. DAM. Selain Furthermore, the guidelines from PER-2/MBU/03/2023
itu, pedoman dari PER-2/MBU/03/2023 juga tetap will also remain in effect.
diterapkan.
Guna mendukung tercapainya program kerja Enterprise To support the achievement of the Enterprise Risk
Risk Management pada 2026, maka program perbaikan Management work programme in 2026, the continuous
berkelanjutan yang akan dilakukan antara lain: improvement programme includes:
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
1. Meningkatkan kolaborasi antar lini dan menanamkan 1. Improving collaboration between lines and
kesadaran risiko sebagai budaya perusahaan embedding risk awareness as a corporate culture.
2. Pemenuhan compliance penerapan Manajemen 2. Fulfillment of compliance of Risk Management
Risiko sesuai PER-2/MBU/03/2023 implementation in accordance with PER-2/
MBU/03/2023
3. Peningkatan kualifikasi dan kompetensi organ 3. Improving the qualifications and competencies of
pengelola risiko risk management organs
4. Peningkatan sistem pengelolaan risiko yang 4. Improvement of an integrated risk management
terintegrasi dengan berbasis teknologi system with technology-based
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01
Sistem Pengendalian Internal
02
Internal Control System
03
Sistem Pengendalian Internal (SPI) merupakan proses The Internal Control System (ICS) is a process designed
yang dirancang dan dijalankan oleh Dewan Komisaris, and implemented by the Board of Commissioners, the
04
Direksi, dan struktur manajemen lainnya, serta seluruh Board of Directors, other management structures,
personil Perseroan yang bertujuan untuk mewujudkan and all personnel of the Company. It aims to realize
komitmen Perseroan dalam menerapkan prinsip Tata the Company’s commitment to the implementation of
05 Kelola Perusahaan yang Baik, juga untuk memberikan Good Corporate Governance principles, as well as to
keyakinan yang memadai atas tercapainya efektivitas provide reasonable assurance of the achievement of
dan efisiensi operasi, keandalan pelaporan keuangan, operational effectiveness and efficiency, reliability of
06 kepatuhan terhadap hukum, dan peraturan yang berlaku financial reporting, compliance with applicable laws
serta penerapan mekanisme check and balance. and regulations, and the enforcement of a check and
balance mechanism.
Sebagai organ Perseroan yang bertanggung jawab atas As the Company's organ responsible for corporate
pengelolaan perusahaan, Direksi harus memastikan management, the Board of Directors must ensure that
bahwa fungsi pengendalian internal dan manajemen internal control and risk management functions are in
risiko telah tersedia dan diterapkan pada semua aspek place and implemented across all aspects and levels
dan lini perusahaan. of the Company.
KEBIJAKAN PENGENDALIAN INTERNAL INTERNAL CONTROL POLICY
Tata Kelola Perusahaan - Corporate Governance
Perseroan memiliki surat keputusan KB-01-009 The Company has two decrees of KB-01-009 Risk
Kebijakan Manajemen Risiko dan KB-01-010 Kebijakan Management Policy and KB-01-010 Internal Control
Pengendalian Internal yang dicetuskan oleh Direktur Policy which was issued by the President Director
Utama sebagai pedoman sistem pengendalian internal. as the internal control guideline. These guidelines
Pedoman tersebut memastikan kegiatan pengelolaan ensure that the Company's management activities run
Perseroan berjalan dengan baik dan tidak menyimpang approrirately and do not deviate from the prevailing rules
dari ketentuan dan peraturan yang berlaku. Perseroan and regulations. The Company adopts the 3 Lines of
mengadopsi konsep 3 Lines of Defense dalam Defense concept in risk management and internal control
pengelolaan risiko dan pengendalian internal yang dapat as follows:
dilihat dalam kerangka sistem pengendalian internal
sebagai berikut:
Kerangka Sistem Pengendalian Internal
Internal Control Framework
*Set the from the top*
BoD Perform Menetapkan dan mengarahkan sistem internal perusahaan framework manajemen risiko
Oversight Determining and directing risk management framework
of the corporate internal system
Pertahanan lapis ketiga
• Melakukan Pengujian yang independen dan objektif untuk memastikan
• efektivitas dan Efisiensi proses bisnis
• Menjamin implementasi manajemen risiko berfungsi sesuai desain
• mengidentifikasi kemungkinan perbaikan proses
BoD Perform
Third Line of Defense
Oversight
• Conducting independent and objective evaluation to ensure the effectiveness
and efficiency of business process
• Ensuring that risk management implementation is functioning according to the
design identifying chances of process improvement
• mengidentifikasi kemungkinan perbaikan proses
Pertahanan Lapis Kedua
Mendesain dan mengembangkan Framework Manajemen Risiko Memfasilitasi dan
mengevaluasi kepatuhan terhadap peraturan yang berlaku
Unit Pengawasan
Internal Second Line of Defence
Internal Control Unit
Pertahanan Lapis Kedua
Mendesain dan mengembangkan Framework Manajemen Risiko Memfasilitasi dan
mengevaluasi kepatuhan terhadap peraturan yang berlaku
Manajemen Operasional
Operational Management
Second Line of Defence
Designing and developing Risk Management according to the implemented framework and
Evaluating compliance with prevailing regulations
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ADAPTASI PRINSIP COSO ADAPTATION OF COSO PRINCIPLES
Perseroan mengadopsi konsep 3 Lines Model The Company adopts the Committee of Sponsoring
dalam pengelolaan risiko dan pengendalian internal Organizations of the Treadway Commission’s (COSO)
yang diambil dari prinsip Committee of Sponsoring 3 Lines Model concept in risk management and
Organizations of the Treadway Commission (COSO). internal control. The working units, as the Operational
Unit kerja, sebagai Manajemen Operasional, berperan Management, play an important role in controlling work
penting dalam mengendalikan aktivitas kerja di unitnya activities. With their function as Management Control,
masing-masing. Risk Management, dengan fungsinya Risk Managementare tasked with managing corporate
sebagai Manajemen Pengendali, bertugas mengelola risk as a whole that includes assessment and monitoring
risiko korporat secara keseluruhan yang melakukan of corporate risk control measures.
berbagai aktivitas asesmen dan melakukan monitoring
tindakan pengendalian risiko korporat.
PENGENDALIAN INTERNAL UNTUK INTERNAL CONTROL FOR
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
ASPEK OPERASI DAN KEUANGAN OPERATIONAL AND FINANCIAL
ASPECTS
Manajemen menempatkan individu dalam posisi yang
tepat sesuai kompetensi. Terdapat sejumlah pedoman The Management positioned the individuals in the
kerja yang telah disusun untuk menjamin adanya standar correct position according to their competence. There
dalam melaksanakan kerja. Perseroan memiliki berbagai are several guidelines to ensure work standards work.
unit bisnis yang dibentuk untuk menjalankan fungsinya The Company has various business units to carry out
masing-masing untuk memastikan adanya pengendalian their respective functions to ensure adequate internal
internal yang memadai yaitu: control, namely:
• Unit Budget and Control yang bertanggung jawab • Budget and Control Unit, responsible for controlling
dalam mengontrol realisasi penggunaan anggaran. the budget and its use.
• Unit Security Management yang bertanggung jawab • Security Management Unit, responsible for the
dalam menjamin keamanan Perseroan. Company’s security.
• Unit Financial & Management Accounting, Internal • Financial & Management Accounting Unit, Internal
Control, dan Safety Inspection yang bertanggung jawab Control, and Safety Inspection Units, responsible
dalam mendesain dan mengembangkan kerangka for designing and developing a risk management
manajemen risiko serta mengontrol implementasinya. framework and controlling its implementation.
• Unit Quality System & Auditing yang bertanggung • Quality System & Auditing Unit, responsible for
jawab dalam melakukan kontrol kualitas terhadap quality control on the Company's materials and
material dan produk Perseroan. products.
• Unit Corporate Legal dan Unit Aircraft Quality • The Corporate Legal Unit and the Aircraft Quality
Performance Monitoring yang bertanggung jawab Performance Monitoring Unit, responsible for
dalam menjamin kepatuhan Perseroan sesuai dengan ensuring the Company's compliance with regulations
regulasi yang berlaku baik dari pemerintah maupun from the government and aviation authorities.
otoritas penerbangan.
• Unit Human Capital Management dan Unit Strategic • The Human Capital Management Unit and the
Management Office yang bertanggung jawab Strategic Management Office Unit, responsible for
mendesain struktur organisasi. designing the organizational structure.
Direksi berperan untuk mengarahkan sistem The Board of Directors plays a role to direct the internal
pengendalian internal. Dewan Komisaris bertindak control system. The Board of Commissioners acts as a
sebagai pengawas untuk memastikan jalannya Perseroan supervisor and gives direction and advice to prevent
dan memberikan arahan serta nasihat yang diperlukan irregularities. External parties such as KAP, Aviation
untuk mencegah adanya penyimpangan. Pihak Authority Institutions, Quality Certification Bodies, and
eksternal seperti KAP, Lembaga Otoritas Penerbangan, Regulators are all independent parties assessing the
Lembaga Sertifikasi Mutu, dan Regulator menjadi pihak Company's internal control according to their respective
independen yang menilai pelaksanaan pengendalian fields.
internal Perseroan sesuai bidangnya masing-masing.
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01
EVALUASI PENGENDALIAN INTERNAL INTERNAL CONTROL EVALUATION
02
Evaluasi terhadap efektivitas pengendalian internal Evaluation of internal control effectiveness is inseparable
tidak terlepas dari evaluasi terhadap seluruh unit bisnis, from the evaluation of all business units, especially
03 terutama unit-unit yang terkait pengelolaan risiko dan those related to risk management and internal audit.
audit internal. Tentunya penilaian terhadap masing- Of course, the assessment of each unit is available in the
masing unit bisnis tersebut dapat dibaca di pembahasan earlier discussion in this Integrated Report. However, in
sebelumnya yang ada di Laporan Terintegrasi ini. Akan general, the Company already has an appraisal system
04
tetapi, secara garis besar, Perseroan telah memiliki for each unit to evaluate overall KPI achievement. This
sistem penilaian kinerja masing-masing unit bisnis assessment is one of the bases for assessing internal
sebagai bentuk evaluasi dari pencapaian KPI Perseroan control, which is always monitored periodically.
05 secara keseluruhan. Penilaian ini menjadi salah satu
dasar evaluasi pengendalian internal yang selalu
dimonitor secara berkala.
06
PANDANGAN DEWAN KOMISARIS DAN VIEWS FROM THE BOARD OF
DIREKSI COMMISSIONERS AND BOARD OF
DIRECTORS
Dewan Komisaris dan Direksi memandang bahwa The Board of Commissioners and the Board of Directors
penerapan sistem pengendalian internal Perseroan consider that the Company’s internal control system
pada tahun 2025 adalah baik. Aktivitas kontrol dilakukan implementation in 2025 was effective. Control activities
di semua tingkat entitas dan dalam berbagai tahapan were carried out across all levels of the entity, covering
pada proses bisnis dan di lingkungan teknologi. Aktivitas various stages of business processes as well as the
pengendalian di GMF meliputi kegiatan yang bervariatif, technology environment. Control activities at GMF
Tata Kelola Perusahaan - Corporate Governance
antara lain otorisasi, verifikasi, rekonsiliasi, analisis, include a range of measures, such as authorization,
prestasi kerja, menjaga keamanan aset perusahaan, dan verification, reconciliation, analysis, performance review,
pemisahan fungsi (segregation of duties). Seluruh proses safeguarding of company assets, and segregation of
pengendalian ini telah dituangkan dalam kebijakan, duties. All control processes have been formalized in
prosedur bisnis, dan instruksi kerja perusahaan. Aktivitas the Company’s policies, business procedures, and work
pengendalian yang lebih rinci juga tertulis pada risk instructions. More detailed control activities are also
register unit dalam setiap risiko yang telah teridentifikasi. documented in each unit’s risk register for all identified
risks.
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PT Garuda Maintenance Facility Aero Asia Tbk
Perkara Penting [GRI 2-27]
Important Cases [GRI 2-27]
PERMASALAHAN HUKUM LEGAL ISSUES
Permasalahan dan/atau perkara hukum yang dihadapi Legal issues and/or cases that the Company or its
Perseroan serta anggota Dewan Komisaris dan Direksi Commissioners or Directors faced in the past 2 (two)
dalam 2 (dua) tahun terakhir adalah sebagai berikut: years are as follows:
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
2025 2024
Permasalahan Hukum
Legal Issues Perdata Pidana Perdata Pidana
Civil Criminal Civil Criminal
GMF
Selesai dan telah mempunyai kekuatan hukum tetap Nihil Nihil Nihil Nihil
Settled with legally-binding decision None None None None
Dalam proses penyelesaian Nihil Nihil Nihil Nihil
Ongoing None None None None
Dewan Komisaris dan Direksi
Board of Commissioners and Directors
Selesai dan telah mempunyai kekuatan hukum tetap Nihil Nihil Nihil Nihil
Settled with legally-binding decision None None None None
Dalam proses penyelesaian Nihil Nihil Nihil Nihil
Ongoing None None None None
Jumlah Nihil Nihil Nihil Nihil
Total None None None None
Dengan demikian, berdasarkan informasi yang disajikan Hence, from the table, there were no ongoing legal cases
pada tabel, tidak ada permasalahan hukum yang involving the Company or those that have finished in
dihadapi Perseroan, maupun yang telah selesai pada 2025 to be reported in this Integrated Report.
tahun 2025 yang dapat diungkapkan dalam Laporan
Terintegrasi ini.
SANKSI ADMINISTRASI ADMINISTRATIVE SANCTIONS
Terdapat 4 (empat) sanksi administratif yang dijatuhkan There were 4 (four) administrative sanctions imposed
terhadap Perseroan. Tidak terdapat sanksi yang on the Company. There were no sanctions imposed on
dijatuhkan kepada Direksi maupun Dewan Komisaris. the Board of Directors nor the Board of Commissioners.
PERKARA PENTING DI LUAR ASPEK IMPORTANT MATTERS OUTSIDE THE
HUKUM LEGAL ASPECTS
Sepanjang tahun 2025, Perseroan tidak mendapatkan Throughout 2025, the Company did not receive any
adanya perkara penting di luar aspek hukum yang important cases outside the legal aspects involving the
melibatkan Perseroan maupun Dewan Komisaris dan Company or the Board of Commissioners and the Board
Direksi. of Directors.
347
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01
Akses Informasi dan Data Perusahaan
02
Access to Information and Company Data
03
04
Perseroan memiliki Pedoman Tata Kelola Perusahaan The Company has Corporate Governance Guidelines
(PTKP) yang mengatur Kebijakan Komunikasi Keluar (PTKP) governing the Company's Exit Communication
05 Perseroan. Kebijakan ini mencakup antara lain ketentuan Policy. This policy includes, among other things, the
yang mengatur peran dan tanggung jawab beberapa roles and responsibilities of the Company’s bodies
organ Perseroan (Komisaris Utama, Direktur Utama, (President Commissioner, President Director, Finance
06 Direktur Keuangan, Investor Relation, dan Sekretaris Director, Investor Relations, and Corporate Secretary)
Perusahaan) terkait pengelolaan informasi Perseroan. concerning the Company’s information management.
PKP juga menjelaskan mengenai informasi yang bersifat PKP also explains confidential information (material
rahasia (informasi material). Pengelompokan informasi information). When categorizing public information,
publik mengacu pada informasi minimal (minimum the Company refers to the minimum requirements in
requirement) yang dapat diberikan dalam setiap any communication relationship with shareholders and
hubungan komunikasi dengan pemegang saham dan other relevant stakeholders. Information or other matters
pemangku kepentingan terkait lainnya. Pemberian beyond the minimum requirement must be approved by
informasi atau hal lain di luar batasan informasi minimal the Board of Directors, acknowledged by the Board of
tersebut, harus mendapatkan persetujuan Direksi dan Commissioners.
Tata Kelola Perusahaan - Corporate Governance
dengan sepengetahuan Dewan Komisaris.
Saluran Permintaan Informasi Secara Langsung
Direct Communication/Information Request
Lantai 2 Lobby Selatan Hangar 4 PT Garuda Maintenance Facility Aero Asia Tbk, Area Perkantoran Bandar Udara Soekarno Hatta
Kelurahan Pajang Kecamatan Benda Kota Tangerang
Telp. 021 5508717
Email: corporatecommunications@gmf-aeroasia.co.id
Media Informasi Perseroan
The Company’s Media Channels
Media Keterangan
Channel Description
Pengelolaan website GMF diatur dalam Prosedur Bisnis Komunikasi Perusahaan (PB-13-003) tanggal
10 Juli 2015 tentang Website Perusahaan.
Website GMF: www.gmf-aeroasia.co.id yang dapat diakses oleh publik.
Website GMF
GMF Website
The GMF website is managed based on the Corporate Communication Business Procedure (PB-
13-003) on July 10, 2015, concerning the Company Website.
GMF website: www.gmf-aeroasia.co.id accessible for the public.
Perseroan memiliki Laporan Terintegrasi yang disampaikan kepada pemegang saham dan regulator.
Informasi ini dapat diakses di website dan dipergunakan dengan semestinya oleh masyarakat dan
Laporan
media massa.
Report
The Company submits Integrated Report to shareholders and regulators. This information can be
accessed at the website and used appropriately by the public and the mass media.
Portal informasi terintegrasi yang memuat mengenai employee online services, kebijakan dan
MyHC Share Point prosedur bisnis, pelatihan, hingga prosedur dan manual kerja.
MyHC Share Point A integrated information portal that contains about online employee services, business policies and
procedures, training, and work procedures and manuals.
Penity merupakan buletin bulanan untuk internal yang diterbitkan oleh unit Quality Assurance &
Buletin Penity Safety yang secara khusus membahas masalah safety dalam industri penerbangan.
Penity Bulletin Penity is a monthly internal bulletin issued by the Quality Assurance & Safety unit, specifically
addressing safety issues in the aviation industry.
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PT Garuda Maintenance Facility Aero Asia Tbk
KETERBUKAAN INFORMASI PASAR INFORMATION TRANSPARENCY ON
MODAL DAN RILIS BERITA CAPITAL MARKET AND PRESS RELEASE
Pada tahun 2025, terdapat 39 surat yang dilaporkan In 2025, there were 39 letters reported to the IDX and
ke Bursa dan OJK mengenai berbagai hal yang terkait OJK concerning capital market activities. The Company
aktivitas pasar modal. Perseroan juga telah merilis also issued 18 news releases to the media concerning
18 berita ke berbagai media terkait dengan informasi business information and other matters. Information
bisnis GMF dan hal-hal penting lainnya. Informasi terkait on releases is available in the discussion concerning
rilis dapat dilihat di pembahasan mengenai Sekretaris Corporate Secretary in this Integrated Report.
Perusahaan dalam Laporan Tahunan Terintegrasi ini.
KEGIATAN PUBLIKASI INFORMASI OTHER ACTIVITIES OF INFORMATION
LAINNYA DISCLOSURE
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Pada tahun 2025, Perseroan telah melakukan sejumlah In 2025, the Company carried out a number of information
kegiatan publikasi informasi. Secara khusus, kegiatan disclosure and publication activities. In particular, these
publikasi tahun 2025 dikhususkan untuk memperluas activities were focused on expanding relationships with
relasi dengan basis pelanggan baru dari segmen new customer bases from the new business segments
bisnis baru yang diluncurkan GMF untuk menghadapi launched by GMF to address business challenges. These
tantangan bisnis. Kegiatan publikasi tersebut mencakup publication activities included public exposes, investor
public expose, investor relation, customer gathering relations, and customer gatherings, as follows.
sebagai berikut.
Aktivitas Publikasi Informasi
Information Disclosures Events
Peserta
Tanggal Nama Aktivitas Deskripsi (orang)
Date Event Explanation Participants
(people)
GMF mengekplorasi perluasan peluang kemitraan di
industri perawatan pesawat terbang, khususnya di wilayah
Timur Tengah. Partisipasi ini menegaskan komitmen untuk
memperluas jaringan global dan menghadirkan solusi
10 Februari 2025 perawatan pesawat yang kompetitif dan berkualitas tinggi.
MRO Middle East 25
February 10, 2025 GMF explored the expansion of partnership opportunities in
the aircraft maintenance industry, particularly in the Middle
East region. This participation highlights its commitment to
expanding its global network and delivering competitive, high-
quality aircraft maintenance solutions.
Meninjau hasil pengecatan ulang (repainting) livery pesawat
PK-BBJ dari dominasi warna merah menjadi dominasi warna
putih. Jika sebelumnya tampilan lebih menonjolkan karakter
merah yang kuat, kini desain menghadirkan kesan lebih bersih
Kunjungan Kementerian dan elegan dengan penekanan pada warna putih, sekaligus
5 Mei 2025 Sekretariat Negara RI memastikan hasil akhir sesuai standar desain dan teknis.
25
May 5, 2025 Visit from Indonesia’s A review was conducted on the repainting results of aircraft
State Secretary Ministry PK-BBJ’s livery, shifting from a dominant red color to a dominant
white. Previously characterized by a strong red appearance, the
new design presents a cleaner and more elegant impression
with an emphasis on white, while ensuring compliance with
design and technical standards.
349
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01
Aktivitas Publikasi Informasi
02 Information Disclosures Events
Peserta
03 Tanggal Nama Aktivitas Deskripsi (orang)
Date Event Explanation Participants
(people)
04 Agenda komunikasi GMF bersama para pemegang saham.
Agenda yang bertujuan antara lain Persetujuan Laporan
Tahunan dan pengesahan Laporan Keuangan Konsolidasian
Perseroan Tahun Buku 2024, Penetapan penggunaan laba
05 bersih Tahun Buku 2024, Penetapan tantiem Tahun Buku 2024
serta remunerasi Direksi dan Dewan Komisaris untuk Tahun
Buku 2025, Penunjukan Kantor Akuntan Publik untuk mengaudit
Laporan Keuangan Tahun Buku 2025, dan Perubahan susunan
06 5 Juni 2025 RUPST & RUPSLB
pengurus Perseroan.
A communication agenda betwen GMF and shareholders 100
June 5, 2025 AGMS & EGMS
aimed, among others, at the approval of the Annual Report
and ratification of the Company’s Consolidated Financial
Statements for the 2024 financial year, determination of the
use of net profit for the 2024 financial year, determination of
tantiem for the 2024 financial year as well as remuneration
for the Board of Directors and Board of Commissioners for
the 2025 financial year, appointment of a Public Accounting
Firm to audit the 2025 financial statements, and changes in
the composition of the Company’s management.
GMF menyusun langkah strategisnya di sektor pertahanan
dengan menandatangani serangkaian nota kesepahaman
bersama mitra nasional dan global dalam ajang pameran
Tata Kelola Perusahaan - Corporate Governance
internasional berskala besar yang berfungsi sebagai platform
bagi pelaku industri pertahanan, kedirgantaraan, kemaritiman,
11-14 Juni 2025 Indo Defence Expo &
dan keamanan untuk memamerkan kapabilitas. 50
June 11-14, 2025 Forum
GMF formulated its strategic initiatives in the defense sector by
signing a series of memorandum of understanding with national
and global partners at a large-scale international exhibition
serving as a platform for defense, aerospace, maritime, and
security industry players to showcase their capabilities.
Silaturahmi dalam rangka memperkuat langkah transformasi
Kunjungan Sekda Provinsi bisnis dalam rangka penandatanganan Perjanjian Kerja Sama
Jawa Barat – BIJB Operasi (KSO) bersama PT Bandarudara Internasional Jawa
10 September 2025 V i s i t f ro m Re g i o n a l Barat (BIJB) untuk pengembangan Kertajati Aerospace Park.
50
September 10, 2025 Secretary of the West A gathering was held to strengthen business transformation
Java Province – BIJB efforts through the signing of an Operational Cooperation
Agreement (KSO) with PT Bandarudara Internasional Jawa
Barat (BIJB) for the development of Kertajati Aerospace Park.
Apel persiapan dalam rangka memperingati HUT TNI yang
dilaksanakan untuk memastikan kesiapan seluruh pihak yang
terlibat, serta dilanjutkan dengan sesi ramah tamah di GMF
sebagai ajang mempererat silaturahmi, memperkuat sinergi,
Kunjungan Kasau TNI
16 September 2025 dan membangun komunikasi yang lebih solid antar instansi.
Visit from the Kasau of 700
September 16, 2025 A preparatory assembly was conducted in commemoration
Indonesian Armed Forces
of the Indonesian National Armed Forces (TNI) Anniversary
to ensure the readiness of all parties, followed by a gathering
session at GMF to strengthen relationships, enhance synergy,
and build more solid inter-agency communication.
Momentum bagi GMF untuk memperkuat kerja sama strategis
dalam rangka meningkatkan pelayanan, mengeksplorasi
peluang bisnis baru, serta meresmikan proyek maintenance
16-18 September 205 bersama maskapai pelanggan di kawasan Asia Pasifik.
MRO Asia Pacific 30
September 16-18, 2025 This served as a momentum for GMF to strengthen strategic
partnerships in order to enhance services, explore new
business opportunities, and inaugurate joint maintenance
projects with airline customers in the Asia-Pacific region.
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PT Garuda Maintenance Facility Aero Asia Tbk
Aktivitas Publikasi Informasi
Information Disclosures Events
Peserta
Tanggal Nama Aktivitas Deskripsi (orang)
Date Event Explanation Participants
(people)
Ajang komunikasi GMF dengan para pemegang saham. Agenda
ini bertujuan untuk persetujuan pemegang saham terkait
rencana penambahan modal melalui mekanisme Penambahan
26 September 2025 RUPSLB Modal Dengan Memberikan Hak Memesan Efek Terlebih Dahulu
70
September 26, 2025 EGMS (PMHMETD - Right Issue).
A communication forum between GMF and its shareholders
aimed at obtaining shareholder approval for a capital increase
plan through the mechanism of a Rights Issue (PMHMETD).
Agenda ini merupakan peninjauan langsung terhadap lahan
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
yang akan di-inbreng sebagai bagian dari proses verifikasi
sebelum penandatanganan dokumen resmi. Kunjungan
ini memastikan luas dan kondisi aktual lahan, kesesuaian
data dengan dokumen pendukung, serta kelengkapan
Kunjungan Komisaris
aspek administratif dan legal sebelum dokumen tersebut
10 Oktober 2025 Angkasa Pura Indonesia
ditandatangani. 15
October 10, 2025 Visit from Commissioners
This agenda involved a direct inspection of land to be
of Angkasa Pura Indonesia
contributed in-kind as part of the verification process prior
to the signing of official documents. The visit ensured the
land’s actual size and condition, the consistency of data with
supporting documents, and the completeness of administrative
and legal aspects before execution.
Kunjungan perwakilan Kementerian Koordinator Bidang
Perekonomian, DKPPU, Bea Cukai, dan Kementerian
Perindustrian ini dilaksanakan dalam rangka menindaklanjuti
usulan pembebasan Bea Masuk untuk spare parts aviasi,
Kunjungan Kementerian guna mendalami aspek regulasi, kesiapan implementasi,
Ko o rd i n a t o r B i d a n g serta dampaknya terhadap peningkatan daya saing industri
10 Oktober 2025 Perekonomian Indonesia penerbangan nasional.
25
October 10, 2025 Visit from the Coordinating A visit by representatives from the Coordinating Ministry for
Ministry of Economic of Economic Affairs, DKPPU, Customs and Excise, and the Ministry
Indonesia of Industry was conducted to follow up on the proposal for
import duty exemption on aviation spare parts, aiming to further
examine regulatory aspects, implementation readiness, and
its impact on enhancing the competitiveness of the national
aviation industry.
Ajang komunikasi GMF dengan para pemegang saham. Agenda
ini bertujuan untuk persetujuan pemegang saham terkait dua
agenda utama, yaitu rencana Penambahan Modal dengan
Memberikan Hak Memesan Efek Terlebih Dahulu (PMHMETD)
serta perubahan Anggaran Dasar Perseroan sehubungan
24 Oktober 2025 RUPSLB
dengan penyesuaian struktur permodalan. 70
October 24, 2025 EGMS
A communication forum between GMF and its shareholders
aimed at obtaining approval for two main agendas, namely
the capital increase plan through a Rights Issue (PMHMETD)
and amendments to the Company’s Articles of Association in
relation to adjustments to the capital structure.
Kunjungan Direktur Utama Danantara, Dony Oskaria,
dilaksanakan dalam rangka menindaklanjuti aliran dana SHL
yang dialokasikan untuk program reaktivasi armada Garuda
Indonesia dan Citilink. Agenda ini bertujuan untuk memastikan
Kunjungan Direktur Utama
kesiapan, mekanisme penyaluran yang tepat, serta percepatan
13 November 2025 Danantara
implementasi program. 40
November 13, 2025 Visit from the President
A visit by the President Director of Danantara, Dony Oskaria,
Director of Danantara
was conducted to follow up on the SHL funding allocated for
the fleet reactivation program of Garuda Indonesia and Citilink.
This agenda aimed to ensure readiness, proper disbursement
mechanisms, and the acceleration of program implementation.
351
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01
Kode Etik [ESG G-07]
02
Code of Conduct [ESG G-07]
03
04
Kode Etik berlaku untuk seluruh insan GMF dari seluruh The Code of Conduct shall be followed by all personnel
level organisasi, tanpa terkecuali. of GMF from all levels within the organizational structure,
05 without exception.
Pedoman Perilaku (Code of Conduct/COC) menjadi salah The Code of Conduct (COC) becomes a method for
06 satu upaya Perseroan dalam menegakan prinsip-prinsip the Company to uphold the principles of governance
tata kelola bagi seluruh insan GMF. Pedoman Perilaku for all employees. The Code of Conduct has been
telah disosialisasikan ke seluruh tingkatan di dalam distributed to all organizational levels and become part
Perseroan dan tertulis dalam kontrak kerja perekrutan of the recruitment contract that all employees must
karyawan yang harus dipahami dan ditandatangani oleh understand and signed. All employees are expected to
seluruh karyawan. Seluruh karyawan diharapkan dapat behave according to the Company's core values and
berperilaku sesuai nilai-nilai Perseroan dan menerapkan follow the code of conduct in their daily activities. The
kode etik dalam kegiatan sehari-hari. Perseroan secara Company also organizes periodic events to remind and
berkala mengadakan acara untuk mengingatkan dan emphasize the application of a code of conduct among
menekankan penerapan kode etik bagi para pegawai. employees.
Tata Kelola Perusahaan - Corporate Governance
PENGESAHAN PEDOMAN ETIKA CODE OF CONDUCT RATIFICATION
PERUSAHAAN
Pedoman Etika Perusahaan telah diunggah di website resmi GMF dan dapat diakses
oleh publik
The Code of Conduct has been uploaded to the official website of GMF and accessible for
the public
CLICK HERE
Pedoman Etika Perusahaan ditetapkan melalui The Code of Conduct was validated August 20, 2024,
Keputusan Direktur Utama tanggal 20 Agustus 2024 with the issuance of the President Director Decree
No. GMF/DT-2134/2024 tentang Pemberlakukan dan No. GMF/DT-2134/24 concerning Enforcement and
Penerapan Pedoman Perilaku (Code of Conduct). COC Implementation of Code of Conduct. COC has been
telah diperbaharui dan disahkan oleh Direksi dan Dewan updated and ratified by the Board of Directors and
Komisaris pada tanggal 6 September 2024. Pelaksanaan the Board of Commissioners on September 6, 2024.
etika perusahaan yang berkesinambungan diharapkan Continuous implementation of corporate conduct is
dapat: expected to:
1. Menjadi landasan bagi seluruh insan GMF dalam 1. As the foundation for all personnel in regulating and
mengatur dan membentuk tingkah laku yang shaping modest behavior both inside and outside
bersahaja baik di dalam maupun di luar Perseroan. the Company.
2. Menciptakan suasana kerja yang sehat dan nyaman 2. Create a healthy and comfortable work atmosphere
dalam lingkungan Perseroan. in the Company's environment.
3. Menjadi acuan perilaku bagi insan GMF untuk 3. Become a reference for employees to carry out
melaksanakan tugas dan tanggung jawab masing their duties and responsibilities and interact with
masing dan berinteraksi dengan pemangku stakeholders.
kepentingan.
4. Sebagai pedoman yang mengatur, mengawasi 4. As a guideline that regulates, supervises, and
sekaligus mencegah penyalahgunaan wewenang prevents abuse of authority and position of each
dan jabatan setiap insan GMF. employee.
5. Sebagai acuan bagi seluruh insan GMF dalam proses 5. As a reference for all GMF personnel in the decision-
pengambilan keputusan. making process.
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PT Garuda Maintenance Facility Aero Asia Tbk
POKOK -POKOK ISI KODE ETIK OUTLINE OF CODE OF CONDUCT
Secara umum muatan Kode Etik yang dimiliki GMF In general, the Code of Conduct of GMF contains the
memuat pokok-pokok isi sebagai berikut: following main points:
I. Komitmen Dewan Komisaris dan Direksi I. Commitment of the Board of Commissiones and
Board of Directors
II. Nilai-nilai Inti GMF (Core Values) II. GMF Core Values
III. Etika Bisnis III. Business Ethics
a. Kepatuhan terhadap peraturan perundangan a. Compliance with laws and regulations
b. Penerimaan hadiah, suap dan gratifikasi b. Acceptance of gifts, bribes, and gratifications
c. Kepedulian terhadap kesehatan, keselamatan c. Concern for health, safety and the work
dan lingkungan kerja environment
d. Komitmen Perusahaan kepada Stakeholders d. Company Commitments to Stakeholders
IV. Etika Kerja IV. Work Ethics
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
a. Komitmen Insan GMF di dalam dan di luar a. Commitments of GMF employees inside and
Perseroan outside the Company
b. Komitmen sebagai Atasan b. Commitment as a Superior
c. Komitmen sebagai Bawahan c. Commitment as a Subordinate
d. Komitmen terhadap Implementasi Safety & d. Commitment to implement Safety & Quality Policy
Quality Policy e. Commitment to the Secrecy of Company's Data
e. Komitmen terhadap Kerahasiaan Data dan and Information
Informasi Perseroan f. Commitment on the Protection of Rights on
f. Komitmen terhadap Perlindungan Hak Atas Intellectual Property and Intangible Assets
Kekayaan Intelektual dan Intangible Assets g. Commitment to Company assets
g. Komitmen terhadap Aset Perseroan h. Commitment on Company Secrets and Insiders
h. Menjaga Rahasia Perseroan dan Perilaku Insiders Behaviour
i. Komitmen terhadap Benturan Kepentingan i. Commitment to conflicts of interest
j. Komitmen terhadap Kegiatan Politik j. Commitment to political activities
k. Perilaku Asusila, Narkoba, Obat Terlarang, k. Immoral behavior, drugs, illegal drugs, gambling
Perjudian dan Merokok and smoking
l. Komitmen terhadap Keberagaman l. Commitment to Diversity
m. Ko m i t m e n te r h a d a p C o r p o r a te S o c i a l m. Commitment to Corporate Social Responsibility
Responsibility
n. Penggunaan Media Sosial n. Social Media Use
o. Penerapan dan Penegakan o. Implementation and Enforcement
SOSIALISASI PEDOMAN ETIKA DAN SOCIALIZATION OF CODE OF
PERILAKU CONDUCT
Sosialisasi COC pada tahun 2025 merupakan upaya The COC socialization in 2025 was an ongoing effort
berkelanjutan yang relatif sama dengan upaya sosialisasi that is relatively the same as the socialization efforts in
di tahun-tahun sebelumnya. Perseroan menilai bahwa previous years. The Company believes that it needs to
upaya ini patut untuk dilanjutkan karena dinilai efektif be continued since it effectively enforced ethical and
untuk menegakan pedoman etika dan perilaku yang behavioral attitudes to all employees.
berlaku bagi seluruh karyawan.
Upaya sosialisasi melibatkan segenap karyawan di Socialization involves all employees at all organizational
seluruh jenjang organisasi di Kantor Pusat dan Kantor levels at the Head Office and Representative Offices.
Perwakilan. Sosialisasi COC juga dilakukan melalui CoC socialization is also carried out through the
website korporat yang dapat diakses oleh pihak internal corporate website that internal and external parties
maupun eksternal dan juga dilakukan melalui pelatihan can access.
karyawan baru dan pejabat struktural serta media
internal GMF lainnya.
Selain itu, sosialisasi COC juga disosialisasikan kepada Socialization was also carried out through training of
Pemasok dan Pelanggan, melalui acara gathering dan new employees and structural officers, and other internal
dimuat dalam website Perseroan serta media portal GMF media.
internal Perseroan.
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01
Sosialisasi COC dilaksanakan dalam rangkaian agenda The COC socialization is conducted as part of the GMF
02 sosialisasi pegawai baru GMF sebagai bentuk komitmen new employee orientation program as a form of the
Perseroan untuk memastikan seluruh karyawan Company’s commitment to ensuring that all employees
memahami dan menerapkan standar etika, integritas, understand and implement the applicable standards of
03 serta kepatuhan yang berlaku sejak hari pertama ethics, integrity, and compliance from their first day of
bekerja, sehingga tercipta budaya kerja yang profesional, work, thereby fostering a professional, transparent, and
transparan, dan bertanggung jawab. accountable work culture.
04
PENANDATANGANAN PAKTA SIGNING OF THE INTEGRITY PACT
INTEGRITAS
05 Perseroan mewajibkan setiap karyawan dan manajemen The Company requires employees and the management
untuk menandatangani Pakta Integritas mengenai to sign an Integrity Pact in compliance with the Code
kepatuhan terhadap Kode Etik dan Perilaku. Seluruh of Ethics and Conduct. All members of the Board of
06 anggota Direksi juga diwajibkan untuk menandatangani Directors are also required to sign the Annual Integrity
Pakta Integritas Tahunan sebagai bukti bahwa Direksi Pact as evidence that the Board of Directors is not
tidak terlibat dalam perbuatan-perbuatan ataupun involved in any action or relationship that can create
hubungan yang berpotensi menimbulkan benturan conflicts of interest and always comply with the COC.
kepentingan dan senantiasa mematuhi COC. Seluruh All serving members of the Board of Directors in 2025
anggota Direksi yang menjabat pada tahun 2025 telah have signed the integrity pact.
menandatangani pakta integritas dimana masing-masing
pakta integritas tersebut ditandangani dengan rincian
sebagai berikut:
1. Direktur Utama tertanggal 9 Januari 2025; 1. President Director dated January 9, 2025;
2. Direktur Keuangan tertanggal 10 Januari 2025 2. Director of Finance dated January 10, 2025;
Tata Kelola Perusahaan - Corporate Governance
3. Direktur Human Capital & Corporate Affairs 3. Director of Human Capital & Corporate Affairs dated
tertanggal 10 Januari 2025; January 10, 2025;
4. Direktur Line Operation tertanggal 9 Januari 2025; 4. Director of Line Operation dated January 9, 2025;
5. Direktur Base Operation tertanggal 9 Januari 2025. 5. Director of Base Operation dated January 9, 2025.
SANKSI PELANGGARAN KODE ETIK SANCTION FOR VIOLATING CODE OF
CONDUCT
Berdasarkan Perjanjian Kerja Bersama PT GMF Aero Based on the Joint Work Agreement with PT GMF Aero
Asia Tbk, terdapat sanksi bagi setiap insan GMF yang Asia Tbk, here is a sanction for all personnel of GMF if
melanggar kode etik, yang dikategorikan ke dalam 3 they broke a code of conduct, which can be categorized
(tiga) jenis sebagai berikut: into the following 3 (three) types:
1. Sanksi Ringan, berupa Surat Peringatan Tertulis; 6. Light Sanction, through a Written Warning;
2. Sanksi Sedang, berupa penurunan Base Salary sebesar 7. Moderate Sanctions, reducing 12% of the Basic
5-10% selama 4 (empat) bulan atau pembebasan dari Salary for 4 (four) months or release from structural
Jabatan Struktural selama 6 (enam) bulan; positions for 6 (six) months;
3. Sanksi Berat, berupa Penurunan Base Salary sebesar 8. Severe Sanctions, in reducing 12% of the Basic Salary
10% selama 12 (dua belas) bulan atau pembebasan for 12 (twelve) months or release from structural
dari Jabatan Struktural selama 3 (tiga) tahun atau positions for 3 (three) years or termination of
Pemutusan Hubungan Kerja (PHK). employment.
PELANGGARAN KODE ETIK VIOLATION ON CODE OF CONDUCT
GMF memiliki Fungsi Compliance Officer yang bertugas GMF has a Compliance Officer Function whose job is
menindaklanjuti laporan mengenai adanya indikasi to follow up on reports regarding indications of COC
pelanggaran COC. Setiap laporan akan dikaji dan violations. Each report will be reviewed and submitted to
disampaikan kepada Direksi yang akan memutuskan the Board of Directors who will decide on the applicable
sanksi yang berlaku sesuai dengan ketentuan dalam sanctions in accordance with the provisions of the
Perjanjian Kerja Bersama (PKB). Collective Work Agreement (PKB).
Sampai dengan 31 Desember 2025 terdapat pelanggaran As of December 31, 2025, there were violations of
disiplin terhadap PKB dalam lingkungan GMF, yaitu discipline within the PKB within GMF, namely light
pelanggaran kategori ringan sebanyak 34, pelanggaran category violations as many as 34, medium category
kategori sedang sebanyak 25, pelanggaran kategori violations as many as 25, and serious category violations
berat sebanyak 44. Semua pelanggaran tersebut telah as many as 44. All these violations have been subject
dikenakan sanksi sebagaimana mestinya. to appropriate sanctions.
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PT Garuda Maintenance Facility Aero Asia Tbk
Kebijakan Anti Korupsi dan Pengendalian
Gratifikasi [ESG G-07]
Anti-Corruption and Gratuities Control [ESG G-07]
Pengendalian Gratifikasi telah diunggah di website resmi GMF dan dapat diakses oleh
publik
The Control of Gratuities has been uploaded to the official website of GMF and accessible
for the public
CLICK HERE
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
GMF berkomitmen untuk melaksanakan berbagai GMF is committed to undertaking various measures to
upaya guna mencegah tindak korupsi, gratifikasi, dan prevent corruption, gratification, and fraud within the
penyelewengan (fraud) di dalam tubuh Perusahaan demi Company in order to foster clean corporate governance
menciptakan praktik tata kelola Perusahaan yang bersih practices and ensure compliance with the law. In line
dan patuh kepada hukum. Dalam rangka menciptakan with this commitment, and to promote clean business
praktik bisnis yang bersih dan terhindar dari segala practices while avoiding all forms of fraud and complying
bentuk kecurangan (fraud) serta memenuhi seluruh with all applicable regulations in Indonesia, the Company
aspek regulasi yang berlaku di Indonesia, Perseroan has established and implemented a gratification control
memiliki dan menerapkan kebijakan pengendalian policy. An appeal to all Company personnel to refrain
gratifikasi. Himbauan kepada seluruh insan Perseroan from accepting gratuities and engaging in corrupt
untuk tidak menerima gratifikasi dan melakukan practices is stipulated in the President Director’s Decree
tindakan korupsi tertuang dalam Keputusan Direktur No. DT/KEP-5002/16 dated June 27, 2016 concerning
Utama No. DT/KEP-5002/16 tanggal 27 Juni 2016 Gratification Control within PT Garuda Maintenance
tentang Pengendalian Gratifikasi di Lingkungan PT Facility Aero Asia Tbk, which has been updated pursuant
Garuda Maintenance Facility Aero Asia Tbk yang telah to the President Director’s Decree No. DT/SKEP-5032/25
dimutakhirkan sesuai dengan Surat Keputusan Direktur dated December 12, 2025 concerning the Gratification
Utama No. DT/SKEP-5032/25 tanggal 12 Desember Control Policy and the Implementation of Anti-Bribery
2025 tentang Kebijakan Pengendalian Gratifikasi dan Management at PT Garuda Maintenance Facility Aero
Penerapan Manajemen Anti Penyuapan PT Garuda Asia Tbk.
Maintenance Facility Aero Asia Tbk.
Perseroan berkomitmen untuk menciptakan iklim usaha The Company is committed in creating a healthy
yang sehat, menghindari tindakan, perilaku ataupun business climate, evading action or behavior that might
perbuatan-perbuatan yang dapat menimbulkan konflik cause a conflict of interest, corruption, collusion, and
kepentingan, Korupsi, Kolusi dan Nepotisme (KKN). nepotism. The Company always puts its interest above
Perseroan selalu mengutamakan kepentingan perusahaan any interest, be it personal, family, group, or class. The
di atas kepentingan pribadi, keluarga, kelompok ataupun Company also pays attention to the policy concerning
golongan. Perseroan juga senantiasa memperhatikan anti-corruption such as Law No. 20 of 2001 concerning
kebijakan tentang anti korupsi seperti yang tertulis dalam the Amendment on Law No. 31 of 1999 concerning
Undang-Undang No. 20 Tahun 2001 tentang Perubahan Eradication of Corruption Act. [205-1]
atas Undang-Undang No. 31 Tahun 1999 tentang
Pemberantasan Tindak Pidana Korupsi. [205-1]
Pengelolaan pelaporan dan tindak lanjut atas korupsi The management and follow-up on the corruption and
dan gratifikasi ini dilakukan oleh Compliance Officer, gratification is conducted by the Compliance Officer
yakni Fungsi Legal & Corporate Governance. from Legal & Corporate Governance function.
Sepanjang tahun 2025, terdapat 12 (dua belas) laporan Throughout 2025, there were 12 (twelve) reports of
gratifikasi yang dilaporkan karyawan diantaranya 2 (dua) gratification reported by employees, including 2 (two)
laporan gratifikasi berupa uang dan 10 (sepuluh) laporan report of gratification in the form of money and 10 (ten)
gratifikasi berupa barang. Laporan ini meningkat dari 4 report of gratification in the form of goods. This report is
(empat) laporan gratifikasi yang diterima pada tahun an increase from 4 (four) gratification reports received
2024. in 2024.
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01
KOMUNIKASI DAN PELATIHAN COMMUNICATION AND TRAINING
02 TENTANG KEBIJAKAN & PROSEDUR REGARDING ANTI-CORRUPTION
ANTI KORUPSI [205-2] POLICY & PROCEDURE [205-2]
03 Perseroan memiliki kebijakan untuk melarang The Company has a policy of prohibiting individual
keterlibatan individu, atas nama GMF, dalam kegiatan involvement, on behalf of GMF, in political activities,
politik, termasuk memberikan donasi untuk kepentingan including making donations for political purposes.
politik. Secara tegas, Perseroan tidak mengizinkan insan Strictly speaking, the Company does not allow GMF
04
GMF menggunakan fasilitas atau sumber daya milik personnel to use the Company's facilities or resources
Perseroan untuk tujuan kampanye politik, penggalangan for political campaign purposes, raising political funds or
dana politik maupun untuk tujuan partisipasi politik. for political participation purposes. This confirmation is
05 Penegasan ini sesuai dengan yang telah diatur dalam in accordance with what is regulated in the Company's
Pedoman Etika dan Perilaku Perseroan. Code of Ethics and Conduct.
06 Komitmen Perseroan terhadap pencegahan korupsi dan The Company's commitment to preventing corruption
fraud salah satunya dibuktikan tidak ditemukan insiden and fraud, one of which is evident through the fact that
korupsi yang berdampak signifikan terhadap reputasi there were no incidents of corruption with significant
dan kinerja Perseroan sepanjang tahun 2025. [205-3] impact on the Company's reputation and performance
throughout 2025. [205-3]
Tata Kelola Perusahaan - Corporate Governance
Informasi Pemberian Dana Untuk Kegiatan Politik
Information on Funding for Political Activities
Perseroan memiliki kebijakan untuk melarang The Company has a policy to prohibit individual
keterlibatan individu, atas nama GMF, dalam kegiatan involvement, on behalf of GMF, in political activities,
politik, termasuk memberikan donasi untuk kepentingan including making donations for political purposes. Strictly
politik. Secara tegas, Perseroan tidak mengizinkan insan speaking, the Company does not allow GMF personnel
GMF menggunakan fasilitas atau sumber daya milik to use the Company's facilities or resources for the
Perseroan untuk tujuan kampanye politik, penggalangan purpose of political campaigns, political fundraising or
dana politik maupun untuk tujuan partisipasi politik. for the purpose of political participation. This affirmation
Penegasan ini sesuai dengan yang telah diatur dalam is in accordance with what has been regulated in the
Pedoman Etika dan Perilaku Perseroan. Company's Code of Ethics and Conduct.
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PT Garuda Maintenance Facility Aero Asia Tbk
Laporan Harta Kekayaan Penyelenggara Negara
(LHKPN)
State Officers’ Asset Reports (LHKPN)
PRINSIP DASAR BASIC PRINCIPLES
Sebagai anak usaha dari BUMN yang dimiliki oleh As the subsidiary of SOE, owned by the State through
Negara melalui Pemerintah Indonesia, Perseroan the Indonesian Government, the Company is obligated
berkewajiban untuk menyampaikan Laporan Harta to submit the State Officer’s Asset Report (LHKPN). The
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Kekayaan Penyelenggara Negara (LHKPN). Pelaporan report is submitted through the LHKPN form regulated
dituangkan dalam formulir LHKPN yang ditetapkan oleh by the Commission of Corruption Eradication (KPK) in
Komisi Pemberantasan Korupsi (KPK) dalam Keputusan the Decree of KPK No. KEP 07/KPK/02/2005 concerning
KPK No. KEP 07/KPK/02/2005 tentang Tata Cara Registration Procedure, Inspection, and Announcement
Pendaftaran, Pemeriksaan dan Pengumuman Laporan of the State Officer’s Asset Report, which is accustomed
Harta Kekayaan Penyelenggara Negara. Para wajib lapor to Law No. 28 of 1999 chapter 2 (7) and its explanation.
LHKPN disesuaikan dengan Undang-Undang No. 28 The Law states that the strategic officers related with
Tahun 1999 pasal 2 (7) beserta penjelasannya. Dalam state officials including Board of Commissioners, Board
UU tersebut diuraikan bahwa pejabat yang memiliki of Directors, and structural officers of SOE or ROE are
fungsi strategis dalam kaitannya dengan penyelenggara obligated to submit LHKPN report.
negara termasuk Dewan Komisaris, Direksi, dan pejabat
struktural lainnya pada BUMN dan BUMD adalah
merupakan wajib lapor LHKPN.
PELAPORAN LHKPN LHKPN REPORTING
Sesuai dengan Peraturan KPK Nomor 7 Tahun 2016, In accordance with KPK Regulation No. 7/2016, the
para pejabat wajib lapor Perseroan menyampaikan Company's mandatory reporting officials submit reports
laporan melalui aplikasi LHKPN secara elektronik untuk through the LHKPN application electronically to be
selanjutnya dipublikasikan oleh KPK. Pada tahun 2025, published by the KPK. In 2025, all GMF Directors have
seluruh Direksi GMF telah menyampaikan pelaporan submitted LHKPN reporting. Thus the percentage of the
LHKPN. Dengan demikian persentase pelaporan LHKPN Company's LHKPN reporting in 2025 is 100%.
Perseroan tahun 2025 adalah 100%.
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01
Kebijakan Pengadaan Barang dan Jasa
02
Procurement Policy
03
04
Kebijakan Pengadaan Barang dan Jasa telah diunggah di website resmi GMF dan
dapat diakses oleh publik
05 The Procurement Policy has been uploaded to the official website of GMF and accessible
for the public
06 CLICK HERE
Proses pengadaan barang dan jasa Perseroan mengacu The Company’s goods and services procurement refers
pada kebijakan mengenai Pengadaan Barang dan Jasa to the Goods and Services Procurement policy according
sesuai Keputusan Direktur Utama melalui KB-01-015 to the President Director’s Decree of KB-01-015, which
yang disahkan pada tanggal 26 September 2013 sebagai was validated on September 26, 2013, and treats as
Pedoman Pengadaan Barang dan Jasa. Revisi terakhir a guideline ever since. The latest revision (Edition,
(Edisi D Revisi 0) dilakukan pada tanggal 12 Juli 2023 Revision 0) was on July 12, 2023, as an adjustment to
sebagai upaya penyesuaian perkembangan organisasi the Company’s organizational development.
Perseroan.
Tata Kelola Perusahaan - Corporate Governance
GMF berupaya mewujudkan kegiatan pengadaan yang GMF tries to create an efficient, effective, competitive,
efisien, efektif, kompetitif, transparan, adil, wajar, terbuka transparent, fair, open, and accountable procurement
dan akuntabel, dengan melakukan hal-hal sebagai activity through the followings:
berikut:
1. Senantiasa tunduk dan patuh terhadap regulasi 1. Follows and complies with the internal and external
internal maupun eksternal; regulations;
2. Berpedoman terhadap Budaya Perseroan dan Code 2. Use the Corporate Culture and Code of Conduct
of Conduct; as guidelines;
3. Menggunakan sistem teknologi informasi. 3. Utilize the information technology system.
METODE PENGADAAN BARANG DAN PROCUREMENT METHOD
JASA
Pengadaan barang dan jasa yang dilakukan oleh GMF The goods and services procurement by GMF is
dikategorikan ke dalam beberapa metode sebagai categorized into several methods as follows:
berikut:
Dilaksanakan untuk pengadaan barang dan/atau jasa Applied for the non-specific goods and/or services
non spesifik dan dilaksanakan bilamana memenuhi procurement and if it meets the conditions with a
Tender/Seleksi Umum kondisi dengan nilai PO/Annual Value kontrak di atas PO/Annual Value contract above USD2,000,000.00
Tender/General Selection USD2.000.000,00 (dua juta dollar Amerika Serikat) (two million United States dollars) or equivalent to
atau setara dengan nilai tukar mata uang lain pada the exchange rate of other currencies at the time of
saat transaksi. the transaction.
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PT Garuda Maintenance Facility Aero Asia Tbk
Penunjukan langsung adalah pengadaan yang dilaksanakan A direct appointment is a procurement carried out by
dengan menunjuk langsung 1 (satu) penyedia barang dan directly appointing 1 (one) provider of goods and services
jasa atau penunjukan melalui beauty contest. Metode or through a beauty contest. This method is carried
pengadaan barang dan jasa ini dilakukan dengan ketentuan out if the goods and services are in accordance with
barang dan jasa yang dibutuhkan merupakan produk atau the business sector of the providers and possible by
layanan sesuai dengan bidang usaha dari penyedia barang sectoral regulations.
dan jasa bersangkutan dan dimungkinkan dalam peraturan
sektoral.
Penunjukan langsung dilaksanakan bilamana memenuhi A direct appointment is feasible only when one of the
salah satu kondisi dibawah ini: conditions below is met:
• Barang dan jasa yang dibutuhkan bagi kinerja utama • Goods and services are required to support the
perusahaan dan tidak dapat ditunda keberadaannya company's core performance and cannot be delayed
(business critical asset). (business-critical assets).
• Hanya terdapat satu Penyedia barang dan jasa yang • There is only one provider of goods and services
dapat melaksanakan pekerjaan sesuai kebutuhan who can work according to user requirements or
pengguna (user requirement) atau sesuai dengan according to the applicable laws and regulations.
ketentuan peraturan perundangan yang berlaku.
• Barang dan jasa yang bersifat knowledge intensive • Goods and services that are knowledge-intensive
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
dimana untuk menggunakan dan memelihara produk require these products to be used and maintained
tersebut membutuhkan kelangsungan pengetahuan continuously using the providers' knowledge.
dari penyedia barang dan jasa.
• Bila pelaksanaan pengadaan barang danjasa dengan • If the procurement of goods and services uses the
menggunakan metode tender/seleksi umum atau tender tender/general selection method or limited tender/
terbatas/seleksi terbatas telah 2 (dua) kali dilakukan limited selection has been carried out 2 (two) times
dan tidak mendapatkan Penyedia barang dan jasa yang and fail to obtain the required goods and services or
dibutuhkan atau tidak ada pihak yang memenuhi kriteria no vendors able to meet the criteria or no vendors
atau tidak ada pihak yang mengikuti tender/seleksi. show up to participate in the selection process.
Penunjukan Langsung
• Barang dan jasa yang dimiliki oleh pemegang hak atas • Goods and services owned by holders of intellectual
Direct Appointment
kekayaan intelektual (HAKI) atau yang memiliki jaminan property rights (IPR) or which have a warranty from
(warranty) dari Original Equipment Manufacture (OEM). an Original Equipment Manufacture (OEM).
• Penanganan darurat untuk keamanan, keselamatan • Emergency handling for security, community safety
masyarakat dan aset strategis perusahaan. and company’s strategic assets.
• Barang dan jasa merupakan pembelian berulang • Goods and services are categorized as repeat
(repeat order) sepanjang harga yang ditawarkan orders for as long as the price is profitable without
menguntungkan dengan tidak mengorbankan kualitas sacrificing the quality of goods and services.
barang dan jasa.
• Penanganan darurat akibat bencana alam, baik yang • Emergency handling due to natural disasters, both
bersifat lokal maupun nasional (force majeure). local and national (force majeure).
• Barang dan jasa lanjutan yang secara teknis merupakan • Advanced goods and services that considered a unit
satu kesatuan yang sifatnya tidak dapat dipecah-pecah of one entity (insperable) from the previous work.
dari pekerjaan yang sudah dilaksanakan sebelumnya.
• Penyedia barang dan jasa adalah BUMN, Anak • Providers of goods and services are SOE,
perusahaan atau Perusahaan Terafiliasi BUMN, Subsidiaries, or Affiliated Companies of SOE, as long
sepanjang kualitas, harga, dan tujuannya dapat as the quality, price, and purpose can be accounted
dipertanggungjawabkan dan barang dan jasa yang for and the goods and services are in line with the
dibutuhkan merupakan produk atau layanan sesuai provider’s business.
dengan bidang usaha dari Penyedia barang dan jasa
bersangkutan.
• Pengadaan barang dan jasa dalam jumlah dan nilai • Procurement of goods and services in a certain
tertentu yang ditetapkan Direksi dengan terlebih amount and value as determined by the Board of
dahulu mendapatkan persetujuan Dewan Komisaris. Directors with prior approval from the Board of
Commissioners.
• Konsultan yang tidak direncanakan sebelumnya • Consultants who have not planned in advance to
untuk menghadapi permasalahan tertentu yang sifat face certain problems that the nature of the work
pelaksanaan pekerjaannya harus segera dan tidak must be immediate and cannot be postponed.
dapat ditunda.
• Tender Terbatas/Seleksi Terbatas adalah pelaksanaan • Limited Tender/Limited Selection is the procurement
peengadaan barang dan jasa yang dilakukan dengan of goods and services from at least 2 (two)
menawarkan sekurang-kurangnya 2 (dua) peserta participants.
penyedia barang dan jasa.
• Tender Terbatas/Seleksi Terbatas dilaksanakan • Limited Tender/Limited Selection is carried out if it
Tender Terbatas/Seleksi bilamana memenuhi salah satu kondisi dibawah: meets one of the conditions below:
Terbatas a. Pengadaan barang dan jasa umum (barang dan/ a. Procurement of general goods and services (non-
Limited Tender/Selection atau jasa non spesifik) yang nilai PO/Annual Value specific goods and/or services) with a PO/Annual
kontrak sampai dengan USD2.000.000,00 (dua Value up to USD2,000,000.00 (two million United
juta dollar Amerika Serikat) atau setara dengan States dollars) or equivalent to the exchange rate
nilai tukar mata uang lain pada saat transaksi. of other currencies at the time of the transaction.
b. Pengadaan barang dan jasa yang termasuk dalam b. Procurement of goods and services that fall into
kategori barang spesifik. a specific category of goods.
Pembelian terhadap barang yang terdapat di pasar, dengan Purchase of goods available at the market will make
Pengadaan Langsung
demikian nilainya berdasarkan harga pasar, termasuk the value determined based on the market, including
Direct Purchase
E-Purchasing. E-Purchasing.
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01
Alur Pengadaan Barang dan Jasa
02 Procurement Flow
03 Evaluasi oleh unit
Pembentukan tim
Tahap Pertama pengadaan terkait Proses pengadaan
pengadaan
Evaluation by
First Stage Establishment of Procurement process
related procurement
procurement
unit
04
• Aircraft Parts Pemilihan metode v Pemilihan metode pengadaan • Lol
• Non-Aircraft Parts Selection of procurement method Selection of procurement method • RFP
• Proposal submission
• Proposal evaluation
05 •
•
Due diligence
Negotiation
• Winner announcement
• Agreement signing
06
PROGRAM BAGI PEMASOK PROGRAM FOR SUPPLIERS
Perseroan menjaga hubungan yang harmonis dengan The Company maintains a harmonious relationship with
para pemasok melalui penyediaan fasilitas Kawasan suppliers through Bonded Facility, which will then be
Berikat dan selanjutnya diubah menjadi Pusat Logistik changed to Bonded Logistics Center. Hopefully, the
Berikat. Upaya ini diharapkan memberi kemudahan suppliers will find this facility useful to make them easier
bagi para pemasok untuk melakukan proses ekspor in conducting export and import.
dan impor.
Tata Kelola Perusahaan - Corporate Governance
Perseroan memiliki program penilaian kinerja dan The Company has a performance and satisfaction
kepuasan penyedia barang & jasa yang disusun oleh assessment program for goods & services providers that
tim untuk mengetahui tingkat kinerja pemasok yang is prepared by a team to determine the level of supplier
diadakan secara konsisten setiap tahunnya dan performance that is held consistently every year and to
mendapatkan kepuasan pemasok selama melakukan obtain supplier satisfaction during the Cooperation with
Kerjasama dengan GMF. Program tersebut telah diatur GMF. The program has been regulated and stipulated
dan ditetapkan dalam kebijakan Perusahaan. in the Company's policy.
Penilaian kinerja dan kepuasan penyedia barang & jasa Performance and satisfaction assessments for goods &
dilakukan terhadap penyedia yang sudah masuk kategori services providers are carried out on providers that have
penilaian perusahaan baik yang memiliki kontrak kerja entered the company's assessment category, both those
sama maupun transaksi retail. Harapannya yaitu guna who have cooperation contracts and retail transactions.
mengevaluasi kinerja pemasok, mengidentifikasi area The hope is to evaluate supplier performance, identify
yang perlu ditingkatkan, dan membangun hubungan areas that need to be improved, and build stronger
yang lebih kuat dengan pemasok, yang pada akhirnya relationships with suppliers, which can ultimately
dapat meningkatkan kualitas produk dan layanan improve the quality of products and services
AUDIT PENGADAAN BARANG DAN JASA PROCUREMENT AUDIT
GMF juga memiliki audit tahunan terkait pengadaan GMF also has an annual audit related to the procurement
barang dan jasa yang telah dilakukan pada tahun 2024 of goods and services that has been carried out
yaitu Audit Pengadaan Barang dan Jasa Umum. Hasil in 2024, namely the General Goods and Services
dari audit tersebut adalah pelaksanaan pengadaan Procurement Audit. The result of the audit is the general
barang dan jasa secara umum telah sesuai dengan implementation of procurement of goods and services
prosedur, namun beberapa hal perlu dilakukan perbaikan has generally been in accordance with procedures,
diantaranya penyimpanan dan distribusi dokumen however, several things need to be improved, including
pengadaan kepada tim pengelola dokumen perusahaan the storage and distribution of procurement documents
serta pembuatan form SPK (Surat Perintah Kerja) to the company's document management team and
yang lebih jelas dan terpisah dari surat pengumuman the creation of a clearer SPK (Work Order) form that is
pengadaan. separate from the procurement announcement letter.
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PT Garuda Maintenance Facility Aero Asia Tbk
Whistleblowing System [2-16, 2-25, 2-26]
Whistleblowing System [2-16, 2-25, 2-26]
KEBIJAKAN POLICY
Kebijakan Whistleblowing System telah diunggah di website resmi GMF dan dapat
diakses oleh publik
The Whistleblowing System has been uploaded to the official website of GMF and
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
accessible for the public
CLICK HERE
Sebagai upaya mendorong pendeteksian secara dini To encourage early detection of fraud, GMF owns a
atas setiap tindakan penyimpangan, GMF telah memiliki policy regulating the Whistleblowing System (WBS). The
kebijakan yang mengatur tentang Whistleblowing WBS management refers to the Business Policy KB-01-
System (WBS). Pengelolaan WBS Perseroan mengacu 017 concerning the Whistleblowing Policy and the PB-
pada Kebijakan Bisnis KB-01-017 Kebijakan Pengelolaan 13-010 Business Procedure concerning Whistleblowing
Sistem Pelaporan Pelanggaran yang disahkan pada System, which all were validated on August 6, 2020.
tanggal 6 Agustus 2020 dan Prosedur Bisnis PB-13- As part of building the Fraud Control System (FCS),
010 Pengelolaan Sistem Pelanggaran yang disahkan the preparation of WBS policies has the objectives of:
pada tanggal 6 Agustus 2020. Sebagai bagian dalam
membangun Fraud Control System (FCS), penyusunan
kebijakan WBS memiliki tujuan:
1. Sebagai wadah dan panduan untuk penerimaan 1. As a forum and guide for receiving reports on
pelaporan dari berbagai dugaan pelanggaran hukum various alleged violations of the Company’s laws and
dan peraturan Perseroan, benturan kepentingan, regulations, conflicts of interest, fraud, corruption,
kecurangan, korupsi, suap serta pencurian yang bribery and theft that occur in the Company’s work
terjadi di lingkungan kerja Perseroan; environment;
2. Membangun sistem penanganan pengaduan yang 2. Building a complaint handling system that is
tanggap, transparan, aman dan bertanggung jawab; responsive, transparent, safe and responsible;
3. Memberi pemahaman yang sama tentang fungsi, 3. Providing the same understanding of the functions,
peran dan proses-proses Sistem Pelaporan roles and processes of the Violation Reporting
Pelanggaran serta menjamin kesinambungan System and ensuring the sustainability of the
sistem manajemen meskipun terjadi perubahan management system despite changes in organization
organisasi dan rotasi sumber daya manusia dengan and rotation of human resources by creating a culture
menciptakan budaya GCG; of Good Corporate Governance;
4. Menyediakan cara penyampaian yang efektif untuk 4. Providing an effective way to deliver important and
informasi penting dan kritis bagi Perseroan kepada critical information for the Company to those who
pihak yang harus segera menanganinya secara aman; must handle it safely;
5. Menciptakan keengganan untuk melakukan 5. Creating reluctance to commit violations, with
pelanggaran, dengan semakin meningkatnya increasing willingness to report violations, and trust
kesediaan untuk melaporkan terjadinya pelanggaran, in an effective Violation Reporting System;
dan kepercayaan terhadap Sistem Pelaporan
Pelanggaran yang efektif;
6. Menyediakan mekanisme deteksi dini ( early 6. Provide an early detection mechanism (early warning
warning system) atas kemungkinan terjadinya suatu system) of the possibility of a violation;
pelanggaran;
7. Menyediakan kesempatan untuk menangani masalah 7. Providing an opportunity to handle the problem
pelanggaran secara internal terlebih dahulu, sebelum of violations internally first, before expanding into
meluas menjadi masalah pelanggaran yang bersifat problems of violations that are public and involve
publik dan melibatkan aparat yang berwenang; the authorities;
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01
8. Mengurangi risiko yang dihadapi Perseroan, akibat 8. Reducing the risks faced by the Company, as a result
02 dari pelanggaran baik dari segi keuangan, operasi, of violations in terms of financial, operational, legal,
hukum, keselamatan kerja, dan reputasi; work safety, and reputation;
9. Mengurangi biaya dalam menangani suatu perkara 9. Reducing costs in handling a case due to violations;
03 akibat dari terjadinya pelanggaran;
10. Meningkatnya reputasi Perseroan di mata pemangku 10. Increasing the Company’s reputation in the eyes of
kepentingan (stakeholders), regulator, dan masyarakat stakeholders, regulators and the general public;
umum;
04
11. Memberikan masukan kepada Perseroan untuk 11. Provide input to the Company to look further
melihat lebih jauh area kritikal dan proses kerja at critical areas and work processes that have
yang memiliki kelemahan pengendalian internal, internal control weaknesses, as well as to design
05 serta untuk merancang tindakan perbaikan yang the necessary corrective actions.
diperlukan.
06
Ruang Lingkup
Coverage
Lingkup kebijakan WBS yang berlaku di GMF mencakup The scope of WBS policies at GMF includes violations
Tata Kelola Perusahaan - Corporate Governance
pelanggaran terhadap kebijakan internal Perseroan of the Company's internal policies concerning GCG and
terkait GCG dan COC. Selain itu lingkup kebijakan juga COC. In addition, the policy also includes actions that
mencakup perbuatan yang membahayakan keselamatan might endanger aviation safety, occupational safety and
penerbangan, keamanan dan kesehatan kerja atau health or the security of the Company, violations of SOPs
keamanan Perseroan, pelanggaran terhadap SOP yang that may harm the Company's finances or the corporate
berpotensi merugikan keuangan Perseroan maupun yang image. In general, the WBS policy includes violations
dapat menimbulkan efek negatif terhadap citra korporat. of corruption, fraud, dishonesty, or those injuring the
Lingkup kebijakan WBS secara umum meliputi pelaporan applicable laws and regulations.
terhadap perbuatan pelanggaran seperti korupsi,
kecurangan, ketidakjujuran, perbuatan melanggar hukum
dan peraturan perundangan yang berlaku.
Kebijakan WBS mengatur peran dan tanggung jawab The WBS policy regulates the roles and responsibilities
semua pihak yang terkait, jenis pelanggaran yang bisa of all related parties, types of violations, protection of
dilaporkan, ketentuan perlindungan pelapor pelanggaran, whistleblowers, reports, follow-up, and gratification
penerimaan laporan pelanggaran, tindak lanjut laporan management.
pelanggaran dan penerimaan serta pengelolaan gratifikasi.
SOSIALISASI WBS WBS SOCIALIZATION
Sosialisasi WBS telah dilakukan melalui pertemuan tatap WBS was socialized through periodic face-to-face
muka yang dilakukan secara periodik sejak tahun 2018. meetings since 2018. All personnel attended the
Sosialisasi dihadiri oleh seluruh insan GMF termasuk socialization, including the Board of Commissioners,
Dewan Komisaris, Direksi, dan pejabat struktural. Board of Directors, and structural officers. The Company
Perseroan juga menyebarkan pamphlet dan informasi also distributes pamphlets and published information
yang dimuat dalam artikel GMF News, Buletin Bulanan through GMF News article and Monthly Bulletin to all
yang dibagikan kepada seluruh pegawai. Pada website employees. Information about WBS is also available at
Perseroan juga terdapat informasi mengenai WBS di the website www.gmf-aeroasia.co.id at the corporate
www.gmf-aeroasia.co.id bagian corporate governance governance section (whistleblowing system).
(whistleblowing system).
Sosialisasi WBS akan terus dilakukan secara WBS will be socialized continuously and gradually to
berkelanjutan dan bertahap kepada seluruh pemangku all stakeholders to increase the effectiveness of its
kepentingan dalam rangka meningkatkan efektivitas implementation.
pelaksanaan WBS.
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Pada tahun 2025, sosialisasi Whistleblowing System In 2025, the Whistleblowing System (WBS) was
(WBS) dilakukan secara komprehensif dan terintegrasi. disseminated through a comprehensive and integrated
Kegiatan ini mencakup penyampaian materi WBS dalam approach. This included the delivery of WBS materials
Orientation Training dan pelatihan internal, serta during orientation and internal training programs, as well
kampanye peningkatan kesadaran melalui email blast as periodic awareness campaigns supported by email
secara berkala kepada seluruh karyawan GMF dengan blasts featuring digital media such as infographics and
media digital seperti infografis dan poster. Perseroan posters distributed to all GMF employees. The Company
juga memproduksi video WBS yang diunggah melalui also developed WBS videos, which were uploaded to GMF’s
media sosial GMF serta menayangkan video WBS dan social media platforms and displayed across various work
gratifikasi di berbagai area kerja. areas alongside gratification awareness content.
Selain itu, sosialisasi dilakukan melalui sesi khusus Further socialization efforts were carried out through
bersama berbagai unit kerja di GMF, dengan dukungan dedicated sessions with different departments
pemanfaatan platform komunikasi internal seperti within GMF, supported by the utilization of internal
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
WhatsApp dan Microsoft Teams. Perseroan juga communication platforms such as WhatsApp and
menyediakan dokumen resmi terkait WBS yang dapat Microsoft Teams. In addition, official WBS documents
diakses dengan mudah oleh karyawan melalui SharePoint were made readily accessible to employees via
maupun situs resmi Perseroan, sehingga mendukung SharePoint and the Company’s website, ensuring
pemahaman dan penerapan WBS secara berkelanjutan ease of access and continuous reinforcement of WBS
di seluruh lingkungan kerja. implementation across the organization.
PIHAK PENGELOLA PENGADUAN COMPLAINTS MANAGER
GMF telah menunjuk pihak eksternal yaitu PT Integrity GMF has appointed an external party, PT Integrity
Indonesia sebagai pihak independen yang mengelola Indonesia, as an independent party that manages
laporan pelanggaran di lingkungan GMF. Pengelola reports of violations within GMF. The report manager
laporan menganalisis laporan untuk mengumpulkan bukti analyses the report to gather evidence and information
dan informasi sebelum kemudian disampaikan kepada before submitting it to GMF internal for follow-up.
internal GMF untuk ditindaklanjuti.
Penyampaian Laporan
Report Submission
Seluruh insan GMF wajib melaporkan setiap dugaan All personnel must report every allegation of fraud at the
tindakan penyimpangan yang terjadi di lingkungan Company. The whistleblower may report any violation
Perseroan. Pelapor dapat melaporkan pelanggaran yang through the following channels:
terjadi melalui jalur sebagai berikut:
1. Atasan pelapor masing-masing 1. Their own superior
2. Fungsi Compliance Officer 2. Through Compliance Officer
Fungsi Compliance Officer adalah pegawai yang The Compliance Officer is appointed by the
ditunjuk oleh Perseroan yang berasal dari unit dua Company who came from the units two levels under
tingkat di bawah Direksi yang membidangi Legal & the Board of Directors regarding Legal & Corporate
Corporate Governance. Fungsi Compliance Officer Governance. The Compliance Officer is responsible
yang bertanggungjawab atas program kepatuhan for the Company’s compliance program and ensures
Perseroan dan memastikan bahwa seluruh Insan GMF all personnel follows the rules, regulations, and other
mematuhi peraturan dan ketentuan baik peraturan policies, including the Code of Conduct.
perundang-undangan, peraturan, ketentuan dan
kebijakan lain yang berlaku di Perseroan termasuk
juga Pedoman Perilaku (Code of Conduct).
3. Whistleblowing System dengan alamat website 3. Whistleblowing System with website address
http://www.gmf-whistleblower.com dan email gmf- http://www.gmf-whistleblower.com and email gmf-
aeroasia@whistleblowing.link aeroasia@whistleblowing.link
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01
Alur Whistleblowing System GMF
02 Whistleblowing Flow at GMF
Mulai
03 Start
Pengaduan oleh Pelapor
Violation reports by
04 Reporting Person
Pengumpulan Data dan
Analisis Laporan oleh
05 Fungsi Pelaporan
Pelanggaran
Collecting and analyzing
data by the Function of
Violation Reports
Penerima Laporan
06 Tidak
The Recipient of Violation
Reports
No
Apakah pelaku adalah
pegawai Corporate
Apakah pelaku adalah
Apakah Pelaku adalah Secretary/ Fungsi
Dewan Komisaris? Perlu Investigasi?
Direksi? Investigasi?
Is the Board of Investigation Needed?
Is the Board of Directors a Compliance Officer Is
Commissioner a reported
reported person? reported person an
person? Tidak Tidak employee/staff/investigation
No No
function/Compliance Officer?
Penunjukan Tim Investigasi
Designation Investigation
Team
Ya Ya
Ya Yes Yes
Yes
Pelapor Awal Kepada Pelapor Awal kepada
Pelapor Awal Kepada
Dewan Komisaris Direksi
Pemegang Saham
Reporting the Investigation Reporting the Investigation Investigasi?
Reporting the Investigation
Result to the Board Result to the Board of Investigation?
Result Shareholders
of Commissioners Director
Tata Kelola Perusahaan - Corporate Governance
Pelaporan Hasil Investigasi
Reporting the Investigation
Result
Tindak Lanjut Penetapan
Status Hukum
Following Up Penalties
Selesai
Finish
PERLINDUNGAN WHISTLEBLOWER PROTECTION FOR WHISTLEBLOWER
Seluruh pemangku kepentingan Perseroan dapat All stakeholders can report the violations. All personnel,
melaporkan pelanggaran. Seluruh insan Perseroan mulai from the Board of Commissioners, Board of Directors,
dari Dewan Komisaris, Direksi, hingga karyawan dapat and employees, can be reported if proven guilty.
dilaporkan jika terbukti bersalah.
Perseroan akan melindungi setiap pelapor dari segala The Company will protect the whistleblower from all
macan tekanan, ancaman, dan tindakan pembalasan kinds of pressure, threats, and other retaliations. The
lainnya. Perseroan juga akan melindungi pelapor dari Company will also protect the whistleblowers from
perlakuan yang merugikan seperti pemecatan yang tidak adverse treatment such as improper dismissal, demotion,
wajar, penurunan jabatan atau pangkat, pelecehan atau harassment, or discrimination in all its forms and records
diskriminasi dalam segala bentuknya, dan catatan yang detrimental to the Personal File. When the Company
merugikan Personal File Record. Apabila tidak dapat cannot resolve the issue internally, the whistleblower
diselesaikan secara internal Perseroan, pelapor dijamin can take the case to an independent institution outside
haknya untuk membawa ke lembaga independen di luar the Company, such as a mediator, the police, or the
Perusahaan, seperti mediator, kepolisian atau Lembaga Witness and Victim Protection Agency (LPSK), under
Perlindungan Saksi dan Korban (LPSK) dan dibiayai the Company’s cost.
Perusahaan.
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PT Garuda Maintenance Facility Aero Asia Tbk
Bagi pelapor yang terlibat dalam Pelanggaran akan For whistleblowers involved in the Offence will receive
mendapat keringanan sanksi. Perseroan juga akan sanction relief. The Company will also provide legal
menyediakan perlindungan hukum jika diperlukan, protection if necessary, in line with what is stipulated
sejalan dengan yang diatur pada UU No. 8 tahun 2010 in Law No. 8 of 2010 on Prevention and Eradication of
tentang Pencegahan dan Pemberantasan Tindak Pidana Money Laundering and Law No. 1 of 2023 on the Criminal
Pencucian Uang dan UU No. 1 tahun 2023 tentang Kitab Code and Law No. 13 of 2006 as amended by Law No.
Undang-Undang Hukum Pidana dan UU No. 13 Tahun 31 of 2014 on Witness and Victim Protection, and Article
2006 sebagaimana telah diubah dengan UU No. 31 tahun 5 of Government Regulation No. 57 of 2003 on Special
2014 tentang Perlindungan Saksi dan Korban, dan Pasal Protection Procedures for Whistleblowers and Witnesses
5 PP No. 57 tahun 2003 tentang Tata Cara Perlindungan in the Crime of Money Laundering.
Khusus bagi Pelapor dan Saksi dalam Tindak Pidana
Pencucian Uang.
SANKSI BAGI PELANGGAR SANCTIONS FOR VIOLATORS
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Sanksi bagi terlapor yang terbukti melakukan Sanctions for the object of allegation have been
pelanggaran telah diatur dalam Perjanjian Kerja Bersama stipulated in the Collective Labor Agreement (PKB),
(PKB) yang disahkan pada bulan 20 Juni 2025. Sanksi which was ratified on June 20, 2025. Sanctions
bagi pegawai yang terbukti melakukan pelanggaran for employees who are proven to have committed
antara lain berupa teguran, peringatan tertulis, violations are in many forms, including reprimands,
penurunan kelas jabatan, hingga pemecatan. Sanksi written warnings, demotion, and dismissal. Sanctions
bagi pihak lain yang bekerja sama dengan GMF antara for those collaborating with GMF include termination
lain berupa pemutusan kontrak kerja sama. of the contract.
PENGADUAN YANG MASUK INCOMING COMPLAINTS
2025 2024 2023
Media Pelaporan
Reporting Channel Jumlah Penerima Jumlah Penerima Jumlah Penerima
Total Receiver Total Receiver Total Receiver
Email
- PT Integrity Indonesia - PT Integrity Indonesia 3 PT Integrity Indonesia
Email
Web WBS
6 PT Integrity Indonesia 5 PT Integrity Indonesia 2 PT Integrity Indonesia
Web WBS
Jumlah Laporan Masuk
6 PT Integrity Indonesia 5 PT Integrity Indonesia 5 PT Integrity Indonesia
Number of Incoming Report
Jumlah Laporan Dihentikan
(Tidak Terbukti
0 2 5
Number of Stopped Report (No
proof)
Jumlah Laporan Diproses
6 3 0
Number of Processed Report
Komposisi Laporan Masuk dan
Laporan Diproses
100% 100% 0%
Composition of Incoming &
Processed Report
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01
02 Transparansi Praktik Bad Governance
Transparency on Bad Governance
03
04
Laporan atas Aktivitas Perusahaan yang Reports on Company’s Activities
05 Mencemari Lingkungan Polluting the Environment
Selama tahun 2025, tidak terdapat laporan atas Throughout 2025, there were no reports of environmental
pencemaran lingkungan yang dapat disampaikan pada pollution that can be disclosed in this report.
06 laporan ini.
Pengungkapan Pemenuhan Kewajiban Disclosure of Tax Compliance
Perpajakan
Nilai kontribusi pajak Perseroan pada tahun 2025 The value of the Company's tax contribution in 2025
mencapai Rp316,454,037,114. reached Rp316,454,037,114.
Pada tahun 2025, pembayaran pajak belum sepenuhnya In 2025, tax payments were not yet fully made in a timely
dilakukan secara tepat waktu mengingat likuiditas manner, considering the Company's liquidity was still in
Perseroan setelah pandemi masih dalam proses the recovery process following the pandemic.
pemulihan.
Tata Kelola Perusahaan - Corporate Governance
Ketidaksesuaian Penyajian Laporan Incompatibility of Annual Report
Tahunan dan Laporan Keuangan dengan Presentation and Financial Statements
Peraturan yang Berlaku dan Standar with Applicable Regulations and
Akuntasi Keuangan (SAK) Financial Accounting Standards (SAK)
Seluruh penyajian informasi dalam Laporan Tahunan ini, The entire presentation of information in this Annual
khususnya terkait kinerja keuangan dan hal-hal lainnya, Report, particularly related to financial performance and
mengacu pada Laporan Keuangan untuk tahun-tahun other matters, refers to the Financial Statements for
yang berakhir 31 Desember 2025 dan 31 Desember the years ended December 31, 2025 and December 31,
2024 yang telah diaudit oleh Kantor Akuntan Publik 2024 which have been audited by the Public Accounting
Purwanto Susanti & Surja. Penyajian dan pengungkapan Firm Purwanto Susanti & Surja. The presentation and
laporan keuangan Perseroan disusun dan disajikan disclosure of the Company's financial statements are
sesuai Standar Akuntansi Keuangan di Indonesia, yaitu prepared and presented in accordance with Indonesian
Pernyataan Standar Akuntansi Keuangan (PSAK), yang Financial Accounting Standards, namely the Statement
diterbitkan oleh Ikatan Akuntan Indonesia (IAI) dan of Financial Accounting Standards (PSAK), issued by
Peraturan Badan Pengawas Pasar Modal dan Lembaga the Indonesian Institute of Accountants (IAI) and the
Keuangan (Bapepam-LK) No. VIII.G.7 tentang Pedoman Regulation of the Capital Market Supervisory Agency and
Penyajian Laporan Keuangan, dengan Surat Keputusan Financial Institutions (Bapepam-LK) No. VIII.G.7 concerning
Ketua Bapepam-LK No. KEP-347/BL/2012 tentang Guidelines for the Presentation of Financial Statements,
Penyajian dan Pengungkapan Laporan Keuangan Emiten with the Decree of the Chairman of Bapepam-LK No. KEP-
atau Perusahaan Publik. 347/BL/2012 concerning Presentation and Disclosure of
Financial Statements of Issuers or Public Companies.
Kasus Terkait dengan Buruh dan Cases Related to Labor and Employees
Karyawan
Sepanjang 2025, tidak terdapat kasus terkait dengan Throughout 2025, there were no cases related to labor
buruh dan karyawan. and employees.
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PT Garuda Maintenance Facility Aero Asia Tbk
Pengungkapan Segmen Operasi pada Disclosure of Operating Segments in
Laporan Keuangan Financial Statements
Sebagaimana yang tercantum dalam PSAK No. 5 As stated in PSAK No. 5 concerning Operating Segments
tentang Segmen Operasi dan untuk kepentingan and for the management’s interest, the Company has
manajemen, Perseroan telah menyajikannya menurut presented them according to the grouping (segment)
pengelompokkan (segmen) jasa yang diberikan, yaitu of services, namely maintenance and repair services for
jasa pemeliharaan dan perbaikan pesawat airframe, airframe aircraft, engines and components; as well as
engine, component; serta jasa pemeliharaan dan maintenance and repair services for line maintenance
perbaikan pesawat line maintenance dan technical and technical ground aircraft handling, as stated in the
ground handling, sebagaimana telah disampaikan dalam 2025 Audited Financial Statements. The Company does
Laporan Keuangan Teraudit tahun 2025. Perseroan tidak not report information related to performance based on
melaporkan informasi terkait kinerja berdasarkan daerah geographic areas.
geografis.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Kesesuaian Buku Laporan Tahunan dan Suitability of the Annual Report between
Laporan Tahunan Digital the Book and Digital Version
Laporan Tahunan digital Perseroan, baik yang The Company's digital Annual Reports, whether
disampaikan kepada pemegang saham, pemangku submitted to shareholders, stakeholders, or those
kepentingan, maupun yang telah diunggah pada situs uploaded on the Company's official website, are
web resmi Perseroan telah sesuai dengan buku Laporan according to the Annual Report book that is printed
Tahunan yang dicetak dan diterbitkan oleh Perseroan. and published by the Company.
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Laporan Keberlanjutan - Sustainability Report
01
04
02
05
06
03
368
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PT Garuda Maintenance Facility Aero Asia Tbk Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Sustainability
Report
Page 370
01
Ikhtisar Kinerja Keberlanjutan 2025
02
Highlights of Sustainable Performance in 2025
03
04
IKHTISAR KINERJA EKONOMI [OJK B.1] HIGHLIGHTS OF ECONOMIC
PERFORMANCE [OJK B.1]
05
Keterangan Satuan
2025 2024 2023
06 Description Unit
Jumlah Produk/Jasa yang Ditawarkan* Segmen
2 2 2
Number of Products/Sales Offered Segment
Pelibatan Pemasok Lokal (Barang dan Jasa)* Perusahaan/Mitra
56 110 38
Local Suppliers (Goods and Services) Company/Partner
Jumlah Pendapatan Usaha
USD 491,882,794 421,223,186 373,206,984
Total Operating Revenues
Laba Bersih Tahun Berjalan
USD 33,967,745 26,900,045 20,168,689
Profit for the Year
*) Selama tiga tahun terakhir, GMF mengoperasikan dua segmen, yaitu (1) Perbaikan dan Overhaul, dan (2) Pemeliharaan. Tidak satu pun dari kedua segmen tersebut
dikategorikan sebagai ramah lingkungan, sehingga pemasok lokal yang terlibat dalam kegiatan usaha tidak berkaitan dengan produksi produk atau jasa yang terkait dengan
keberlanjutan. | In the past three years, GMF has operated two segments, including (1) Repair and Overhaul, and (2) Maintenance. None of those two segments are categorized as
environmentally friendly, and thus the local suppliers involved in the business are not engaged in the production of sustainability-related products/services.
Laporan Keberlanjutan - Sustainability Report
IKHTISAR KINERJA LINGKUNGAN [OJK HIGHLIGHTS OF ENVIRONMENTAL
B.2] PERFORMANCE [OJK B.2]
Keterangan Satuan
2025 2024 2023
Description Unit
Penggunaan Energi (Listrik dan BBM)
GigaJoule (GJ) 81,549.08 73,916.99 81,734
Energy Usage (Electricity and Fuel)
Penggunaan Air
M3 269,606 162,439 466,284
Water Usage
Total Limbah Dihasilkan
Ton 1,155.37 1,136.42 1,012.732
Total Waste Generated
Emisi Gas Rumah Kaca
TonCO2eq 22,205.4 1,077.4 1,382.5
Greenhouse Gas Emissions
Pelestarian Keanekaragaman Hayati (Penanaman Pohon) Batang Pohon
868 825 1,140
Conservation of Biodiversity (Tree Planting) Trees
Pengaduan Lingkungan Kasus Nihil Nihil Nihil
Environmental Complaints Cases None None None
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PT Garuda Maintenance Facility Aero Asia Tbk
IKHTISAR KINERJA SOSIAL [OJK B.3] HIGHLIGHTS OF SOCIAL
PERFORMANCE [OJK B.3]
Keterangan Satuan
2025 2024 2023
Description Unit
Jumlah Total Pegawai* Orang
5,026 5,134 4,875
Total Employees Person
Jumlah Pegawai Wanita* Orang
568 555 502
Total Female Employees Person
Jumlah Pegawai Pria* Orang
4,458 4,579 4,373
Total Male Employees Person
Jumlah Rekrutmen Orang
275 631 436
Total Recruitment Person
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Jumlah Karyawan Meninggalkan Perseroan Orang
224 312 141
Total Resigned Employees Person
Turnover Pegawai Persen
4.46 2.98 2.94
Employee Turnover Percentage
Jumlah Kecelakaan Kerja yang Menyebabkan Kematian Kasus Nihil Nihil
Nihil
Work Accidents Leading to Death Cases None None
Jumlah Pengaduan Pelanggan Persen
5 26 19
Customer Complaints Percentage
Jumlah Penyaluran Dana TJSL Rp Juta 201.54
354.440 352.50
Funding to Finance the TJSL Rp Million
Kepuasan Konsumen Target 4
4 4 3.97
Customer Satisfaction
Keterangan | Notes:
*Jumlah pegawai yang tercatat di sini merupakan pegawai secara keseluruhan Perseroan saja (pegawai tetap dan pegawai tidak tetap), tidak beserta entitas anak. | *This is the
total employees of the Company only (permanent and non-permanent employees), excluding subsidiaries.
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01
Hubungan Dengan Pemangku Kepentingan
02
[GRI 2-29]
03 Stakeholders Engagement [GRI 2-29]
04
UJI TUNTAS DUE DILIGENCE
05 Perseroan memiliki tujuan agar kegiatan TJSL dapat The Company has an objective to make TJSL activities
memenuhi kebutuhan pemangku kepentingan yang fulfill the needs of stakeholders who are affected by
terdampak aktivitas operasional dari sisi sosial, ekonomi, operational activities from a social, economic, and
06 dan lingkungan. Hal ini membuat Perseroan senantiasa environmental perspective. This makes the Company
melakukan pemetaan secara internal terkait kondisi continue making internal mapping on the community’s
lingkungan masyarakat dari berbagai sisi agar program conditions from various sides to maximize TJSL program
TJSL berjalan tepat sasaran dan memberikan manfaat to those who truly deserve it.
maksimal.
Perseroan melakukan uji tuntas ( due diligence ) The Company has internal due diligence activities on
secara internal terhadap kegiatan operasional dan the operation and assesses its impact on the economy,
dampaknya terhadap ekonomi, lingkungan, maupun environment, and society based on the materiality level
sosial berdasarkan tingkat materialitas serta dampak and negative impacts. Priority issues are formulated
negatif yang mungkin timbul. Isu prioritas dirumuskan and then designed as programs that can ensure the
untuk kemudian dirancang sebagai program yang dapat stakeholders receive continuous benefits. The due
Laporan Keberlanjutan - Sustainability Report
memastikan keberlanjutan manfaat bagi para pemangku diligence activities are:
kepentingan. Aktivitas due diligence dari kegiatan TJSL
meliputi:
1. Survei Kepuasan Karyawan; 1. Employee Satisfaction Survey;
2. Survei Pelanggan; 2. Customer Survey;
3. Survei Kepuasan Pemasok; 3. Vendor Performance Evaluation;
4. Focus Group Discussion; 4. Focus Group Discussion;
5. Rencana Kerja dan Anggaran Perseroan (RKAP). 5. Company’s Work and Budget Plan.
PEMANGKU KEPENTINGAN DAN ISU KEY STAKEHOLDERS AND IMPORTANT
PENTING [OJK E.4] ISSUES [OJK E.4]
Perseroan melibatkan pemangku kepentingan The Company actively engages both internal and external
internal dan eksternal dalam menerapkan strategi stakeholders in implementing operational strategies and
operasional serta menyelaraskan tujuan korporasi aligning corporate goals to realize sustainable business
dalam mewujudkan bisnis yang berkelanjutan. practices. Stakeholder involvement is important to the
Keterlibatan pemangku kepentingan menjadi kunci Company's sustainability efforts. Maintaining strong
dari keberlanjutan Perusahaan. Hubungan baik, sikap relationships, fostering mutual respect, and facilitating
saling menghormati, dan komunikasi dua arah dengan two-way communication with stakeholders are crucial
pemangku kepentingan sangat penting untuk kestabilan for ensuring operational stability. The Company remains
operasional Perusahaan. Perseroan terbuka terhadap open to various opportunities for dialogue, welcomes
berbagai kesempatan untuk berdialog, menerima umpan feedback, and considers stakeholder input in decision-
balik, dan mempertimbangkan masukan pemangku making processes.
kepentingan dalam pengambilan keputusan.
Perseroan telah mengidentifikasi tujuh pemangku Seven main stakeholders have been identified, including
kepentingan utama yang terdiri dari klien, pemegang clients, shareholders and investors, employees,
saham dan investor, pegawai, pemerintah/regulator, government/regulators, partners, mass media, and
mitra kerja, media massa, masyarakat. Identifikasi the public. This identification stems from an analysis
tersebut didapatkan dari analisa pola interaksi dan sifat of interaction patterns and the nature of involvement
keterlibatan dengan kegiatan bisnis GMF serta mereka with GMF's business activities, as well as those who
yang memiliki pengaruh signifikan terhadap bisnis GMF are anticipated to exert significant influence on GMF's
pada tahun 2025. business in 2025.
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PT Garuda Maintenance Facility Aero Asia Tbk
Tabel berikut ini menggambarkan interaksi Perseroan The following table outlines the Company's interactions
dengan para pemangku kepentingan, yang dipilih with stakeholders, selected based on their level
berdasarkan rentang pengaruh dan kepentingannya of influence and importance to the Company's
terhadap keberlanjutan Perseroan. sustainability.
Pemangku Kepentingan Topik/Harapan terhadap Perseroan Metode dan Frekuensi Pelibatan
Stakeholders Topics/Expectation to the Company Engagement Methods and Frequencies
• Pertemuan pelanggan (sesuai kebutuhan)
• Kualitas produk dan layanan yang terjaga Customer gathering (as required)
dan optimal • Survei kepuasan pelanggan (minimal setahun
Klien Quality of products and services is maintained sekali)
Clients and optimal Customer satisfaction survey (at least once a
• Harga pelayanan yang kompetitif year)
Competitive maintenance rate • Mekanisme pengaduan (sesuai kebutuhan)
Complaint mechanism (as required)
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
• Rapat Umum Pemegang Saham (minimal
setahun sekali)
General Meeting of Shareholders (at least once
a year)
• Kinerja Perseroan
• Paparan Publik (minimal setahun sekali)
The Company’s performance
Public Expose (at least once a year)
• Perolehan dividen
• Laporan Tahunan dan Laporan Keberlanjutan
Earnings of dividends
Pemegang Saham dan Investor (setahun sekali)
• Transparansi laporan kondisi Perseroan
Shareholders and Investors Annual Report and Sustainability Report (once
Transparency of the Company's condition
a year)
report
• Laporan Keuangan (4 kali setahun)
• Inovasi layanan
Financial Statements (4 times a year)
Maintenance services innovation
• Keterbukaan informasi dalam situs web
Perusahaan (sesuai kebutuhan)
Information disclosure in the Company’s website
(as required)
• Kesejahteraan
Welfare • Pendidikan dan pelatihan (sesuai kebutuhan)
• Kesetaraan dan keadilan dalam penilaian Education and training (as required)
kinerja, pengembangan kompetensi, jenjang • Reviu Kinerja (tahunan)
Pegawai karir dan remunerasi Performance review (annually)
Employees Equality and fairness in performance • Perlakuan yang adil dan setara dalam
appraisal, competency development, career pengembangan karir dan remunerasi
path and remuneration Fair and equal treatment in career development
• Tempat kerja yang sehat, aman dan nyaman and remuneration
A healthy, safe and comfortable workplace
• Terjalinnya hubungan yang harmonis dan
konstruktif dengan regulator
• Laporan berkala dan insidentil yang disampaikan
Establishing a harmonious and constructive
tepat waktu (sesuai kebutuhan)
relationship with regulators
Pemerintah/Regulator Regular and incidental report submitted on time
• Pemenuhan ijin usaha
Government/Regulator (as required)
Fulfillment of business license
• Rapat konsultasi (sesuai kebutuhan)
• Kepatuhan terhadap peraturan perundang-
Meeting consultation (as required)
undangan
Compliance to prevailing regulations
• Tender pengadaan (sesuai kebutuhan)
Procurement tender (as required)
• Evaluasi pemasok (sekali setahun)
Mitra Bisnis (Pemasok) Proses tender dan seleksi. Supplier evaluation (once a year)
Business Partners (Suppliers) Tender and selection process. • Pertemuan (sesuai kebutuhan)
Gathering (as required)
• Perjanjian kerja sama (sesuai kebutuhan)
Work agreement (as required)
Keterbukaan informasi dalam website Perseroan
Media Massa Pembaruan informasi tepat waktu. (sesuai kebutuhan)
Mass Media Timely information update. Information disclosure on the Company’s website
(as required)
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01
Pemangku Kepentingan Topik/Harapan terhadap Perseroan Metode dan Frekuensi Pelibatan
02 Stakeholders Topics/Expectation to the Company Engagement Methods and Frequencies
• Terjalinnya hubungan yang harmonis dengan
masyarakat sekitar menara Perusahaan
Establishing a harmonious relationship with
03 the community around the Company’s towers
Pelibatan masyarakat dalam perencanaan dan
• Meminimalisir dampak operasional
pelaksanaan kegiatan tanggung jawab sosial
Perusahaan terhadap lingkungan
Masyarakat perusahaan (sesuai kebutuhan).
04 Minimizing the impact of the Company’s
Community Community involvement in planning and
operations to the environment
implementing corporate social responsibility
• Berkontribusi terhadap kehidupan ekonomi,
activities (as required).
sosial dan lingkungan masyarakat sekitar
05 Contributing to the economic, social and
environmental life of the surrounding
communities
06
Menanamkan Budaya Keberlanjutan Secara
Berkesinambungan [GRI 2-24] [OJK F.1]
Embedding the Sustainability Culture Continously [GRI 2-24] [OJK F.1]
Laporan Keberlanjutan - Sustainability Report
GMF memiliki sejumlah budaya korporasi untuk GMF upholds several corporate cultures to enhance the
membantu menjalankan bisnis Perseroan dengan Company's operation to be better. This ensures that
lebih baik. Hal ini penting untuk memastikan aktivitas operational activities align with strong corporate values,
operasional Perseroan berjalan sesuai dengan nilai facilitating the achievement of business objectives
korporasi yang baik untuk memastikan pencapaian beneficial to shareholders and stakeholders.
tujuan usaha yang bermanfaat bagi pemegang saham
dan seluruh pemangku kepentingan.
Budaya korporasi yang berlaku di GMF adalah: The corporate cultures at GMF are:
1. Visi dan Misi Usaha 1. Business Vision and Mission
2. Nilai Perusahaan AKHLAK 2. AKHLAK Corporate Values
3. GMF Spirit 3. GMF Spirit
4. Respectful Workplace Policy 4. Respectful Workplace Policy
Budaya korporasi tersebut telah menjadi satu kesatuan These corporate cultures are integrated into the
dan saat ini telah digunakan Perseroan untuk menjadi Company's practices to foster a sustainable culture that
budaya keberlanjutan yang membantuk praktik bisnis governs daily business operations. It is the responsibility
sehari-hari. Menjadi tanggung jawab seluruh pegawai of all employees to embody these corporate cultures in
untuk mengamalkan setiap budaya korporasi sebagai their daily practices. Each statement of corporate culture
budaya keberlanjutan dalam praktik bisnis sehari-hari. serves as a fundamental principle guiding interactions
Setiap pernyataan dari budaya korporasi telah menjadi among employees and partners, forming the foundation
prinsip dasar dalam berinteraksi baik antar sesama for workplace behavior.
karyawan maupun terhadap mitra kerja serta menjadi
landasan dalam berperilaku di tempat kerja.
Budaya korporasi GMF telah diinformasikan kepada GMF's corporate culture is communicated to and
seluruh pegawai dan berlaku bagi seluruh Insan GMF applicable for all employees, including members of
termasuk anggota Dewan Komisaris dan Direksi, serta the Board of Commissioners and Directors, and their
para organ pendukungnya. Upaya penanaman budaya supporting organs. Continuous efforts are made to
korporasi dan internalisasi yang lebih intensif terus reinforce and internalize corporate culture through
dilakukan melalui berbagai saluran media internal GMF various internal media channels of GMF, including a
mencakup intranet khusus untuk pegawai, email blast, dedicated intranet for employees, email communication,
serta spanduk. and banners.
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PT Garuda Maintenance Facility Aero Asia Tbk
Kendala, Tantangan, dan Peluang [OJK E.5]
Obstacles, Challenges, and Opportunities [OJK E.5]
Secara keseluruhan, upaya keberlanjutan Perseroan Overall, the Company’s sustainability endeavors are
sangat erat kaitannya dengan kondisi eksternal yang closely linked to external conditions shaping the industry.
mempengaruhi industri. Saat ini, industri menghadapi Currently, the industry is facing labor shortages and
tantangan yaitu kekurangan tenaga kerja serta gangguan supply chain disruptions, which have led to rising costs
rantai pasok, yang berdampak pada peningkatan biaya and inflation.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
dan tekanan inflasi.
Kekurangan tenaga kerja menjadi perhatian yang Labor shortages have become a growing concern as the
semakin besar seiring dengan tantangan industri industry struggles with an aging workforce and a lack
yang dihadapkan pada tenaga kerja yang menua of skilled technicians, resulting in a knowledge gap that
serta keterbatasan jumlah teknisi terampil. Kondisi is difficult to fill with new recruits. Aircraft maintenance
ini menimbulkan kesenjangan pengetahuan yang relies on a steady flow of components and the industry
sulit untuk segera diisi oleh tenaga kerja baru. has experienced supply chain challenges, one of which
Kegiatan perawatan pesawat sangat bergantung pada has been driven by geopolitical instability. These two
ketersediaan komponen secara berkelanjutan, namun factors have contributed to rising costs and increased
industri mengalami berbagai tantangan rantai pasok, challenges in the MRO industry.
salah satunya akibat ketidakstabilan geopolitik. Kedua
faktor tersebut turut mendorong peningkatan biaya dan
memperberat tantangan yang dihadapi industri MRO.
Selain itu, perhatian global terhadap isu lingkungan dan In addition, global awareness and regulatory scrutiny
keberlanjutan juga semakin meningkat, disertai dengan regarding environmental and sustainability issues
regulasi yang semakin ketat. Perseroan harus mematuhi are becoming increasingly stringent. The Company
perkembangan peraturan lingkungan yang menuntut must comply with evolving environmental regulations
pengurangan emisi, peningkatan pengelolaan limbah, that require reduced emissions, improved waste
serta penggunaan material ramah lingkungan dalam management, and the use of eco-friendly materials in
proses pemeliharaan. Hal ini tidak hanya menimbulkan maintenance processes. This situation leads not only
tantangan internal, tetapi juga berdampak pada to internal challenges, but also affects our relationships
hubungan Perseroan dengan seluruh mitra dalam rantai with supply chain partners, as all parties strive to
pasok, seiring dengan upaya bersama untuk bertransisi transition toward greener operations.
menuju operasional yang lebih hijau.
Perseroan menyadari bahwa keberlanjutan juga We recognize that sustainability also presents significant
menghadirkan peluang yang signifikan dan berkomitmen opportunities, and we are committed to complying with
untuk senantiasa mematuhi regulasi yang berlaku serta current regulations and industry best practices. As we
praktik terbaik di industri. Setelah pulih dari dari krisis rebound from industry-wide crises and achieve strong
industri dan pencapaian kinerja keuangan yang solid financial performance with consistent profitability
dengan laba yang konsisten selama tiga tahun terakhir, over the past three years, we are ready to deliver more
Perseroan siap memberikan dampak positif yang lebih positive impacts to the industry and the communities
besar bagi industri dan masyarakat. we serve.
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01
Komitmen Penanganan Risiko Atas Penerapan
02
Keberlanjutan [OJK E.3]
03 Risk Management Commitment on Sustainability Implementation [OJK E.3]
04
Pada tahun 2025, GMF menilai risiko dan peluang terkait In 2025, GMF assessed climate-related risks and
iklim berdasarkan sejumlah kerangka kerja. Selain POJK opportunities based on various frameworks. In addition
05 dan GRI, GMF juga merujuk pada Task Force on Climate- to POJK and GRI, GMF also refers to the Task Force
related Financial Disclosures (TCFD) sebagai upaya on Climate-related Financial Disclosures (TCFD) as
menerapkan praktik terbaik yang berlaku saat ini di our effort in applying best industry’s practice. These
06 industri. Kerangka kerja ini memiliki fokus yang sama, frameworks share common focus areas, namely
yaitu Tata Kelola, Strategi, Manajemen Risiko, dan Metrik Governance, Strategy, Risk Management, and Metrics
& Target, dalam menangani dampak iklim yang mungkin & Targets, in addressing climate-related information that
berdampak terhadap Perseroan. may affect the Company.
TATA KELOLA GOVERNANCE
Perseroan menjalankan proses manajemen risiko The Company conducts internal risk management
internal untuk mengidentifikasi risiko dan peluang processes to identify sustainability-related risks and
terkait keberlanjutan, termasuk yang berkaitan opportunities, including those related to climate change.
dengan perubahan iklim. Direksi dan Dewan Komisaris The Board of Directors and Board of Commisisoners are
terlibat dalam proses ini dengan mengambil keputusan involved in this process by making decisions based on
Laporan Keberlanjutan - Sustainability Report
berdasarkan laporan yang dihasilkan melalui koordinasi reports generated through internal coordination among
internal antar departemen. departments.
Dewan Komisaris memiliki peran dan tanggung jawab The Board of Commissioners has the following roles
sebagai berikut: and responsibilities:
1. Melakukan evaluasi dan persetujuan kebijakan serta 1. To evaluate and approve risk management policies
strategi manajemen risiko; and strategies;
2. M e l a k u k a n e v a l u a s i t e r h a d a p p r o s e s 2. To evaluate the accountability process of the Board
pertanggungjawaban Direksi atas pelaksanaan of Directors in implementing risk management
kebijakan dan strategi manajemen Risiko; policies and strategies;
3. Melaksanakan pengawasan dan pemberian nasihat 3. To supervise and provide advice on the implementation
terhadap pelaksanaan Fungsi Manajemen Risiko sesuai of the Risk Management Function in accordance
dengan ketentuan peraturan perundang-undangan, with applicable laws and regulations, the articles of
anggaran dasar, dan/atau keputusan RUPS/Menteri. association, and/or resolutions of the GMS/Minister.
Direksi memiliki peran dan tanggung jawab sebagai The Board of Directors has the following roles and
berikut: responsibilities:
1. Memastikan bahwa Fungsi Manajemen Risiko telah 1. To ensure that the Risk Management Function
beroperasi secara independen; operates independently;
2. Menyusun dan mengusulkan kebijakan serta strategi 2. To develop and propose comprehensive risk
manajemen risiko secara komprehensif kepada management policies and strategies to the Board
Dewan Komisaris; of Commissioners;
3. Melaksanakan kebijakan manajemen risiko; 3. To implement risk management policies;
4. Mengembangkan budaya manajemen risiko pada 4. To foster a risk management culture at all levels of
seluruh jenjang organisasi; the organization;
5. Melaksanakan peningkatan kompetensi sumber daya 5. To enhance the competencies of human resources
manusia yang terkait dengan manajemen risiko; related to risk management;
6. Melaksanakan kaji ulang secara berkala untuk 6. To conduct periodic reviews to ensure the accuracy
memastikan keakuratan metodologi penilaian risiko, of risk assessment methodologies, the adequacy of
kecukupan implementasi sistem informasi manajemen risk management information system implementation,
risiko, ketepatan kebijakan dan prosedur manajemen and the appropriateness of risk management policies
risiko (risk limit) dan ambang batas (threshold); and procedures (risk limits) and thresholds;
7. Melaksanakan Fungsi Manajemen Risiko lainnya 7. To carry out other Risk Management Functions in
sesuai dengan peraturan perundang-undangan, accordance with applicable laws and regulations,
anggaran dasar, dan/atau keputusan RUPS/Menteri. the articles of association, and/or resolutions of the
GMS/Minister.
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PT Garuda Maintenance Facility Aero Asia Tbk
STRATEGI [GRI 201-2] Strategy [GRI 201-2]
Sebagai perusahaan yang bergerak di bidang As a company engaged in the Maintenance, Repair,
Maintenance, Repair, and Overhaul (MRO), GMF and Overhaul (MRO) sector, GMF recognizes that
menyadari bahwa keberhasilan jangka panjang tidak long-term success depends not only on operational
hanya bergantung pada kinerja operasional, tetapi performance, but also on the ability to manage
juga pada kemampuan dalam mengelola risiko yang sustainability-related risks comprehensively covering
berkaitan dengan keberlanjutan secara menyeluruh, economic, environmental, and social aspects. Within
mencakup aspek ekonomi, lingkungan, dan sosial. its sustainability risk management framework, GMF
Dalam kerangka manajemen risiko keberlanjutan, GMF adopts an integrated approach through the stages of
menerapkan pendekatan terintegrasi melalui tahapan risk identification, measurement, monitoring, and control.
identifikasi, pengukuran, pemantauan, dan pengendalian This process forms an integral part of the Company’s
risiko. Proses ini menjadi bagian dari strategi Perusahaan strategy and supports its commitment to flight safety,
dan mendukung komitmen terhadap keselamatan resource efficiency, and social and environmental
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
penerbangan, efisiensi sumber daya, serta tanggung responsibility.
jawab sosial dan lingkungan.
Pada tahap identifikasi, GMF memetakan risiko yang In the identification stage, GMF maps out risks arising
muncul dari kegiatan operasional MRO, kemudian diukur from MRO operations, which are then assessed both
secara kuantitatif dan kualitatif untuk menilai tingkat quantitatively and qualitatively to determine their
dampaknya terhadap keberlangsungan usaha. GMF impact on business continuity. GMF utilizes an ESG risk
menggunakan pendekatan matriks risiko ESG serta matrix approach along with aviation industry-specific
indikator khusus industri aviasi seperti emisi karbon indicators such as carbon emissions from electricity and
karena penggunaan listrik dan BBM, tingkat insiden fuel consumption, workplace safety incident rates, and
keselamatan kerja, dan kepatuhan terhadap regulasi compliance with aviation authority regulations (DGCA,
otoritas penerbangan (DGCA, EASA, FAA, dll). EASA, FAA, etc.).
Sebagai bentuk pengendalian risiko, GMF melakukan As part of its risk control efforts, GMF undertakes various
berbagai upaya strategis seperti pengurangan emisi strategic initiatives such as reducing carbon emissions,
karbon, efisiensi penggunaan air dan listrik, pengelolaan optimizing water and electricity usage, managing
limbah yang sesuai regulasi, serta peningkatan kapasitas waste in accordance with regulations, and enhancing
teknisi melalui pelatihan keberlanjutan dan digitalisasi. technician capabilities through sustainability training
Melalui manajemen risiko keberlanjutan yang terstruktur, and digitalization. Through its structured sustainability
GMF berkomitmen untuk memperkuat ketahanan risk management, GMF is committed to strengthening
bisnis, mendukung keselamatan penerbangan, dan business resilience, supporting flight safety, and
menciptakan nilai tambah jangka panjang bagi seluruh creating long-term value for all stakeholders, including
pemangku kepentingan, termasuk pelanggan, pemasok, customers, suppliers, regulators, employees, and the
regulator, karyawan, dan masyarakat luas. wider community.
Tabel berikut menyajikan risiko fisik dan transisi serta The following table presents the identified climate-
peluang terkait iklim yang telah diidentifikasi, potensi related physical and transition risks and climate-related
dampaknya terhadap bisnis GMF, serta tindakan yang opportunities, their potential impacts on GMF’s business,
diambil untuk memitigasi risiko dan memanfaatkan as well as the actions taken to mitigate risks and utilize
peluang yang ada. existing opportunities.
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01
MANAJEMEN RISIKO FISIK TERKAIT CLIMATE-RELATED PHYSICAL RISKS
02 PERUBAHAN IKLIM MANAGEMENT SYSTEM
Melakukan identifikasi potensi bahaya
03 melalui Prosedur Hazard identification,
Risk Assessment & Determining Control
Bencana alam seperti banjir dapat mengakibatkan kerusakan pada fasilitas
(HIRADC), serta menyediakan Prosedur
operasional sehingga memengaruhi kelancaran operasi dan reputasi
Level 2, yaitu Manual Emergency Response
Perseroan.
04 Plan (ERP) terkait dengan bencana Banjir,
dengan pelaksanaan drill minimal 1x dalam
Dampak finansial: Sedang, dalam hal kerugian finansial akibat kerusakan
setahun baik dalam bentuk on desk maupun
aset dan fasilitas operasional, peningkatan biaya perbaikan infrastruktur,
on site untuk memastikan kondisi bencana
serta potensi gangguan pendapatan akibat terhentinya layanan MRO.
05 alam seperti banjir dapat dimitigasi dengan
cepat dan tepat sehingga tidak berpengaruh
Jangka waktu dan rantai nilai: berdampak di operasional Perseroan sendiri
signifikan terhadap operasional dan proses
dalam jangka pendek.
Banjir bisnis Perusahaan.
Inggrisnya
06 Flood The Company conducts hazard identification
through the Hazard Identification, Risk
Natural disasters such as floods may cause damage to operational facilities,
Assessment & Determining Control (HIRADC)
thereby affecting the continuity of operations and the Company’s reputation.
Procedure. It also provides a Level 2
Procedure, namely the Emergency Response
Financial impact: Moderate, in terms of financial losses arising from damage
Plan (ERP) Manual related to natural disasters,
to assets and operational facilities, increased infrastructure repair costs, and
with drills conducted at least once a year,
potential revenue disruption due to interruptions in MRO services.
both on desk and on-site, to ensure that
natural disaster conditions, such as floods,
Time horizon and value chain: Impacts the Company’s own operations in
can be mitigated promptly and effectively,
the short term.
thereby minimizing any significant impact
on the Company’s operations and business
processes.
Melakukan identifikasi potensi bahaya
melalui Prosedur Hazard identification, Risk
Laporan Keberlanjutan - Sustainability Report
Assessment & Determining Control 9HIRADC)
serta menyediakan Prosedur Level 2, yaitu
Manual Emergency Response Plan (ERP)
terkait dengan bencanaCuaca Eksterm /
Hurricane, dengan pelaksanaan drill minimal
Curah hujan yang tinggi, diiringi badai dan angin kencang dapat 1x dalam setahun baik dalam bentuk on desk
mengakibatkan kerusakan pada fasilitas operasional dan memengaruhi maupun on site untuk memastikan kondisi
kesehatan para pegawai sehingga berdampak pada kelancaran operasi bencana alam seperti Cuaca Ekstrem /
dan reputasi Perseroan. Hurricane dapat dimitigasi dengan cepat dan
tepat sehingga tidak berpengaruh signifikan
Dampak finansial: Sedang , dalam hal kerugian finansial akibat kerusakan terhadap operasional dan proses bisnis
fasilitas, peningkatan biaya perbaikan aset, serta penurunan produktivitas Perusahaan. Selain itu, dilakukan Preventive
akibat gangguan operasional dan risiko keselamatan tenaga kerja Maintenance Inspection (PMI) untuk seluruh
fasilitas seperti atap, elektrikal, Gedung/
Cuaca
Jangka waktu dan rantai nilai: berdampak di operasional Perseroan sendiri bangunan, pemipaan, dan lain-lain.
Ekstrem
dalam jangka pendek. The Company conducts hazard identification
Extrem
High rainfall, accompanied by storms and strong winds, may cause damage through the Hazard Identification, Risk
Weather
to operational facilities and affect employee health, thereby impacting Assessment & Determining Control (HIRADC)
operational continuity and the Company’s reputation. Procedure. It also provides a Level 2
Procedure, namely the Emergency Response
Financial impact: Moderate, in terms of financial losses resulting from Plan (ERP) Manual related to natural disasters
damage to facilities, increased asset repair costs, as well as reduced such as extreme weather (storms), with
productivity due to operational disruptions and workforce safety risks. drills conducted at least once a year, both
on-desk and on-site, to ensure that natural
Time horizon and value chain: Impacts the Company’s own operations in disaster conditions such as extreme weather
the short term. (storms) can be mitigated promptly and
effectively, thereby minimizing any significant
impact on the Company’s operations and
business processes. In addition, Preventive
Maintenance Inspections (PMI) are carried
out for all facilities, including roofs, electrical
systems, buildings/structures, pipelines, and
others.
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MANAJEMEN RISIKO TRANSISI CLIMATE-RELATED TRANSITION RISKS
TERKAIT PERUBAHAN IKLIM MANAGEMENT SYSTEM
Risiko Transisi Dampak terhadap Perseroan Langkah Mitigasi
Transition Risks Impacts on the Company Mitigation Measures
Melakukan review secara berkala (minimal 1 kali dalam
setahun) atau jika terdapat perubahan / Prosedur
Management of Change terkait dengan peraturan
Perubahan regulasi terkait industri penerbangan dan perundangan atau peraturan terkait lainnya. Serta melakukan
MRO berdampak pada keberlangsungan Perseroan. evaluasi dan penyesuaian regulasi nasional, internasional
maupun penerbangan serta sertifikasi (DKPPU, CASR,
Dampak finansial: Tinggi EASA, FAA, Kementerian, ISO dsb); Memastikan kesesuaian
prosedur operasional; mengikutsertakan key person dalam
Jangka waktu dan rantai nilai: berdampak di pelatihan dan sertifikasi regulasi terkini; menjalin komunikasi
operasional Perseroan dan rantai nilai dalam jangka aktif dengan otoritas penerbangan; serta mengalokasikan
Regulasi pendek dan panjang. anggaran kepatuhan regulasi dalam perencanaan tahunan.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Regulation Changes in regulations related to the aviation and MRO The Company conducts periodic reviews (at least once
industry may impact the Company’s sustainability. a year) or whenever there are changes through the
Management of Change Procedure related to laws and
Financial impact: High regulations or other relevant policies. It also evaluates and
aligns with national, international, and aviation regulations
Time horizon and value chain: Impacts the Company’s and certifications (e.g., DKPPU, CASR, EASA, FAA, Ministries,
operations and value chain in both the short and long ISO, etc.). The Company ensures that operational procedures
term. remain compliant, involves key personnel in up-to-date
regulatory training and certification, maintains active
communication with aviation authorities, and allocates a
regulatory compliance budget within its annual planning.
Peningkatan harga energi berdampak pada biaya
operasional Perseroan bila tidak dikelola secara efisien. Melakukan kajian atas peluang penggunaan enrgi terbarukan
dengan penerapan Solar Cell / Panel di atap area gedung
Dampak finansial: Tinggi Maintenance Support Facility (MSF) dan Ground Support
Equipment (GSE) dengan energi yang dihasilkan sebesar
Jangka waktu dan rantai nilai: berdampak di 1.235.831 kWh dan melakukan upaya efisiensi energi bulanan
operasional Perseroan dan rantai nilai dalam jangka maupun tahunan sebagai target program korporasi.
Harga Energi
panjang. The Company assess the opportunities to utilize renewable
Energy Price
Rising energy prices may impact the Company’s energy, including the implementation of solar cells/panels
operational costs if not managed efficiently. on the rooftops of the Maintenance Support Facility (MSF)
and Ground Support Equipment (GSE) areas, generating
Financial impact: High 1,235,831 kWh of energy. In addition, the Company
implements monthly and annual energy efficiency initiatives
Time horizon and value chain: Impacts the Company’s as part of its corporate program targets.
operations and value chain in the long term.
Menyusun laporan emisi GRK (Gas Rumah Kaca) secara
berkala; menetapkan target pengurangan emisi karbon
yang terukur dan sejalan dengan Garuda Indonesia
Group; melakukan optimalisasi penggunaan energi melalui
Kurangnya perhatian terhadap emisi berdampak pada pengaturan konsumsi listrik dan pemadaman listrik pada
reputasi Perseroan terkait keberlanjutan. fasilitas secara berkala; berpartisipasi aktif dalam kampanye
Earth Hour sebagai bentuk komitmen penghematan energi;
Dampak finansial: Sedang mengadopsi penggunaan kendaraan operasional rendah
emisi seperti kendaraan listrik; serta mengungkapkan kinerja
Jangka waktu dan rantai nilai: berdampak di emisi dalam laporan keberlanjutan sesuai standar Global
operasional Perseroan dan rantai nilai dalam jangka Reporting Initiative (GRI)
Emisi
panjang. The Company prepares periodic greenhouse gas (GHG)
Emission
A lack of attention to emissions may affect the emissions reports and sets measurable carbon emission
Company’s reputation in terms of sustainability. reduction targets aligned with the Garuda Indonesia Group.
It also optimizes energy use through electricity consumption
Financial impact: Moderate management and scheduled power shutdowns across
facilities, while actively participating in the Earth Hour
Time horizon and value chain: Impacts the Company’s campaign as a demonstration of its commitment to energy
operations and value chain in the long term. conservation. In addition, the Company has invested in low-
emission operational vehicles, such as electric vehicles. The
Company also discloses its emissions performance in its
sustainability report in accordance with Global Reporting
Initiative (GRI) standards.
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01
Risiko Transisi Dampak terhadap Perseroan Langkah Mitigasi
02 Transition Risks Impacts on the Company Mitigation Measures
Dinamika pasar yang dipengaruhi oleh berbagai
aspek terkait keberlanjutan, berpengaruh terhadap
keberlangsungan bisnis Perseroan.
03
Dampak finansial: Sedang
Mengembangkan kapabilitas layanan MRO yang berorientasi
04 Jangka waktu dan rantai nilai: berdampak di
pada keberlanjutan, termasuk perawatan pesawat generasi
operasional Perseroan dan rantai nilai dalam jangka
Preferensi Pasar mendatang.
panjang.
Market Preference The Company develops its capabilities on sustainability-
Market dynamics influenced by various sustainability-
oriented MRO service, including maintenance for next-
05 related factors may affect the Company’s business
generation aircraft.
continuity.
Financial impact: Moderate
06
Time horizon and value chain: Impacts the Company’s
operations and value chain in the long term
UTILIZATION OF CLIMATE-RELATED
PEMANFAATAN PELUANG TERKAIT OPPORTUNITIES
PERUBAHAN IKLIM
Peluang Dampak terhadap Perseroan Langkah Pemanfaatan
Opportunities Impacts on the Company Measures to Capture Opportunities
teknis dan infrastruktur pendukung untuk
perawatan pesawat berbahan bakar yang
Sustainable dan teknologi rendah emisi;
Laporan Keberlanjutan - Sustainability Report
Permintaan pasar akan penggunaan avtur yang lebih ramah lingkungan
menjalin kemitraan dengan produsen mesin
berdampak pada peningkatan permintaan MRO jika Perseroan memiliki
dan airframe, dalam program perawatan
kapabilitas untuk melakukan perawatan yang sesuai dengan tren pasar.
pesawat berbahan bakar alternatif; mengikuti
Pemanfaatan perkembangan regulasi dan standar teknis
Dampak finansial: Tinggi
Bahan Bakar internasional; serta mengintegrasikan
Pesawat kapabilitas ini ke dalam portofolio layanan
Jangka waktu dan rantai nilai: berdampak di operasional Perseroan
Ramah MRO Perseroan.
dan rantai nilai dalam jangka panjang.
Lingkungan The Company develops technical capabilities
Market demand for more environmentally friendly aviation fuel may
Utilization of and supporting infrastructure for the
drive increased demand for MRO services if the Company possesses
Environmentally maintenance of aircraft using sustainable
capabilities aligned with these market trends.
Friendly fuels and low-emission technologies, while
Aircraft Fuel also establishing partnerships with engine
Financial impact: High
and airframe manufacturers in alternative-fuel
aircraft maintenance programs. In addition,
Time horizon and value chain: Impacts the Company’s operations and
the Company follows every update regarding
value chain in the long term.
international regulatory and technical
standards developments and integrates these
capabilities into its MRO service portfolio.
Memanfaatkan teknologi untuk memantau
kondisi lingkungan dan performa aset
di area operasional secara real-time,
Perkembangan teknologi berdampak pada kelancaran operasional dan ser ta mengimplementasikan sistem
keberlangsungan usaha Perseroan. berbasis kecerdasan buatan untuk
meningkatkan efisiensi. Perseroan juga
Dampak finansial: Tinggi terus mengembangkan kapabilitas Sumber
Daya Manusia dalam penguasaan teknologi
Jangka waktu dan rantai nilai: berdampak di operasional Perseroan dan digital dan menjalin kolaborasi dengan
Perkembangan dalam jangka panjang. lembaga riset dan institusi pendidikan dalam
Teknologi inggrisnya: pengembangan inovasi teknologi MRO
Technological berkelanjutan.
Development Technological advancements may affect the Company’s operational The Company leverages technology to
continuity and business sustainability. monitor environmental conditions and asset
performance in operational areas in real
Financial impact: High time, and implements artificial intelligence
systems to be more efficient. The Company
Time horizon and value chain: Impacts the Company’s operations in also continuously develops human capital
the long term. capabilities in technology and digital expertise,
while collaborates with research institutions
and educational organizations to advance
sustainable MRO technology innovation.
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MANAJEMEN RISIKO: RENCANA RISK MANAGEMENT: TRANSITION
TRANSISI, METRIK & TARGET PLAN, METRICS & TARGETS
Rencana transisi merupakan bagian tidak terpisahkan The transition plan forms an integral part of the
dari strategi bisnis Perseroan yang juga dirancang untuk Company’s overall business strategy and is designed
mendukung transisi bertahap menuju ekonomi rendah to support the gradual transition toward a low-carbon
karbon. Melalui pendekatan ini, Perseroan berupaya economy. Through this approach, the Company
menyeimbangkan pertumbuhan finansial dengan seeks to balance financial growth with environmental
tanggung jawab lingkungan. responsibility.
Berdasarkan identifikasi dan penilaian risiko dan peluang Based on the identification and assessment of climate-
terkait iklim, Perseroan bertujuan untuk secara proaktif related risks and opportunities, the Company aims to
memanfaatkan potensi nilai dengan mendorong inovasi proactively capture potential value by encouraging
dalam pelayanan, adopsi teknologi, dan penggunaan innovation in services, technology adoption, and the use
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
peralatan yang tangguh. Pada saat yang sama, inovasi of equipment that is resilient. At the same time, these
ini dikembangkan dengan penekanan kuat pada innovations are developed with a strong emphasis on
keberlanjutan lingkungan, termasuk peningkatan environmental sustainability, including improved energy
efisiensi energi, pengurangan konsumsi sumber daya, efficiency, reduced resource consumption, and lower
dan emisi karbon yang lebih rendah di seluruh aktivitas carbon emissions across operational activities.
operasional.
Meskipun demikian, Perseroan saat ini tidak Nevertheless, the Company does not currently deem
menganggap perlu untuk melakukan perubahan it necessary to undertake significant or immediate
signifikan atau sesegera mungkin pada model bisnis changes to its core business model. Climate-related
intinya. Manajemen risiko terkait iklim telah tertanam risk management has been embedded into operational
dalam proses operasional, memungkinkan Perseroan processes, allowing the Company to address potential
untuk mengatasi potensi dampak. Direksi secara teratur impacts. The Board of Directors regularly reviews
meninjau informasi terkait iklim dan mengintegrasikannya climate-related information and integrates the
ke dalam pengambilan keputusan strategis secara information into strategic decision-making on a periodic
berkala, termasuk evaluasi jangka panjang yang basis, including long-term evaluations conducted
dilakukan bila diperlukan. whenever needed.
Ke depannya, Perseroan akan terus memantau Going forward, the Company will continue to closely
perkembangan terkait perubahan iklim, persyaratan monitor developments related to climate change,
regulasi, dan ekspektasi pasar. Perseroan tetap regulatory requirements, and market expectations. The
berkomitmen untuk mengelola risiko terkait secara Company remains committed to managing associated
bertanggung jawab sambil mempertahankan operasi risks responsibly while maintaining stable operations in
yang stabil sesuai dengan aspek keberlanjutan. accordance with sustainability aspects.
PERNYATAAN KECUKUPAN STATEMENT OF RISK MANAGEMENT
MANAJEMEN RISIKO ADEQUACY
Proses manajemen risiko yang saat ini dijalankan The Company’s current risk management process
Perseroan telah berjalan secara efektif dan akan terus has been operating effectively and will continue to be
disempurnakan guna membangun nilai jangka panjang improved to build long-term value for stakeholders,
bagi para pemangku kepentingan, sejalan dengan aligning with global standards, and contributing to
standar global serta berkontribusi terhadap tujuan national and international sustainable development
pembangunan berkelanjutan baik di tingkat nasional goals.
maupun internasional.
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01
Kinerja Finansial dan Kontribusi Ekonomi
02
Financial Performance and Economic Contribution
03
04
PENGUNGKAPAN MANAJEMEN TOPIK DISCLOSURE OF MATERIAL TOPIC
MATERIAL [GRI 3-3] MANAGEMENT [GRI 3-3]
05
Kinerja ekonomi merupakan salah satu topik material Economic performance is one of the material topics that
yang menjadi perhatian utama dalam pelaporan becomes a key focus in the Company's sustainability
06 keberlanjutan Perseroan. Hal ini dikarenakan kinerja reporting. This is because economic performance not
ekonomi tidak hanya mencerminkan keberlanjutan only reflects business sustainability but also has a broad
bisnis, tetapi juga memiliki dampak luas bagi pemegang impact on shareholders, stakeholders, and society. By
saham, pemangku kepentingan, dan masyarakat. ensuring stable economic growth, the Company can
Dengan memastikan pertumbuhan ekonomi yang stabil, continue its operations sustainably and provide long-
Perseroan dapat terus menjalankan operasionalnya term benefits to various parties.
secara berkelanjutan serta memberikan manfaat jangka
panjang bagi berbagai pihak.
Pencapaian kinerja ekonomi yang positif berdampak The achievement of positive economic performance
langsung pada peningkatan nilai bagi pemegang directly contributes to increasing shareholder value,
saham, kontribusi terhadap pendapatan negara melalui supporting national revenue through tax payments,
Laporan Keberlanjutan - Sustainability Report
pembayaran pajak, kesejahteraan karyawan melalui ensuring employee welfare through fair remuneration,
pemberian remunerasi yang layak, serta kesinambungan and maintaining stable business relationships
hubungan bisnis dengan para mitra usaha. Selain with partners. Additionally, a strong economic
itu, kinerja ekonomi yang solid juga memungkinkan performance enables an increased budget allocation
peningkatan anggaran program TJSL, yang pada for TJSL programs, ultimately benefiting the surrounding
akhirnya memberikan manfaat bagi masyarakat sekitar. communities.
Dalam mengelola kinerja ekonomi, Perseroan menjunjung In managing economic performance, the Company
tinggi transparansi dan akuntabilitas. Setiap informasi upholds transparency and accountability. All financial
mengenai kinerja keuangan diungkapkan secara information is clearly disclosed through periodic
jelas melalui laporan berkala, paparan publik, serta reports, public presentations, and other communication
mekanisme komunikasi lainnya yang dapat diakses mechanisms accessible to shareholders, stakeholders,
oleh pemegang saham, pemangku kepentingan, regulators, and the public. This approach not only
regulator, dan masyarakat luas. Pendekatan ini tidak reflects the Company’s commitment to good corporate
hanya mencerminkan komitmen Perseroan terhadap tata governance but also encourages all employees to
kelola perusahaan yang baik, tetapi juga mendorong perform their duties with integrity and adherence to
seluruh karyawan untuk menjalankan tugasnya dengan the internal control policies in place.
penuh integritas dan kepatuhan terhadap kebijakan
pengendalian internal yang berlaku.
NILAI EKONOMI [GRI 201-1] ECONOMIC VALUE [GRI 201-1]
Nilai Ekonomi yang Diperoleh dan Didistribusikan
Generated and Distributed Economic Value
Dalam USD*
In USD
KETERANGAN
2025 2024 2023
DESCRIPTION
Nilai Ekonomi yang Dihasilkan
Generated Economic Value
Pendapatan Usaha
491,882,794 421,223,186 373,206,984
Revenue
Jumlah Nilai Ekonomi yang Dihasilkan (A)
491,882,794 421,223,186 373,206,984
Total Generated Economic Value (A)
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Nilai Ekonomi yang Diperoleh dan Didistribusikan
Generated and Distributed Economic Value
Dalam USD*
In USD
KETERANGAN
2025 2024 2023
DESCRIPTION
Nilai Ekonomi yang Didistribusikan
Distributed Economic Value
Beban Usaha
431,312,252 379,219,103 345,505,584
Operating Expenses
Beban Pajak Penghasilan
6,764,057 2,155,930 438,665
Income Tax Expense
Jumlah Penyaluran Dana TJSL 12,713.18
21,120.25 21,810.41
Funding to finance the TJSL
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Jumlah Nilai Ekonomi yang Didistribusikan (B)
438,097,429 381,396,843 355,450,487
Total Distributed Economic Value (B)
Nilai Ekonomi yang Ditahan (A-B)
53,785,365 39,826,343 17,756,497
Retained Economic Value (A-B)
*)Perhitungan dalam USD sesuai dengan Kurs USD Laporan Keuangan Per 31 Desember 2025
xxx
Jumlah nilai ekonomi yang dihasilkan Perseroan The economic value generated by the Company primarily
didapatkan hanya dari pendapatan usaha yang dapat stems from business income, which can be divided
dianalisa dalam tiga komponen utama yaitu Reparasi into three main components: Repairs and Overhaul,
dan Overhaul, Perawatan, dan Operasi Lain-Lain. Maintenance, and Other Operations. The Company
Perseroan tidak menghasilkan pendapatan dari sumber does not generate income from other sources, such
lain, termasuk instrumen keuangan dari hasil penawaran as financial instruments resulting from equity public
umum bersifat ekuitas. Selain itu, jumlah nilai ekonomi offerings. Meanwhile, the distributed economic value
yang didistribusikan mencakup beban usaha, beban was paid for business expenses, employee expenses
pegawai (biaya gaji dan tunjangan pegawai, insentif, (including salaries and employee benefits, incentives,
biaya kontribusi dana pensiun, imbalan kerja, dan biaya pension fund contribution costs, employee rewards,
pegawai lainnya), pembayaran pajak penghasilan, dan and other employee costs), income tax payments, and
penyaluran dana TJSL. fundings for TJSL.
Pada tahun 2025, nilai ekonomi yang ditahan mencapai In 2025, the retained economic value reached USD53.78
USD53.78 juta. Nilai ini lebih tinggi 134.9% dari tahun million. This figure marks a 134.9% increase compared
sebelumnya ketika GMF mencatatkan nilai positif pada to the previous year when GMF reported a retained
nilai ekonomi yang ditahan, yaitu sebesar USD39.83 economic value of USD39.83 million. This increase
juta. Terjadi peningkatan pada pendapatan usaha yang in retained economic value between 2025 and 2024
menyebabkan perbedaan nilai ekonomi yang ditahan occurred primarily due to the increase in revenues.
pada tahun 2025 dibandingkan 2024.
Seiring dengan peningkatan pendapatan, Perseroan Furthermore, in line with the revenue increase, the
mampu memberikan kontribusi lebih besar kepada Company has substantially increased its contribution
negara melalui peningkatan pembayaran pajak menjadi to the country by enhancing income tax payments to
USD15.3 juta dibandingkan tahun sebelumnya sebesar USD15.3 million compared to USD13.1 million in the
USD13.1 juta. previous year.
IMBALAN PASCA-KERJA PEGAWAI EMPLOYEES POST-EMPLOYMENT
[GRI 2-30, 201-3] BENEFITS [GRI 2-30, 201-3]
Pe r s e ro a n m e m b e r i k a n i m b a l a n p a s c a ke r j a The Company provides post-employment benefits to
untuk karyawan sesuai dengan Undang-Undang employees in accordance with Employment Law No.
Ketenagakerjaan No. 13/2003. Pada tahun 2021, 13/2003. In 2021, the Company has implemented Law
Perusahaan telah menerapkan Undang-Undang No. 11 No. 11 of 2020 concerning Job Creation.
Tahun 2020 tentang Cipta Kerja.
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01
Perseroan menyediakan imbalan pasca-kerja berupa The Company provides post-employment defined
02 program iuran pasti dan manfaat pasti dan imbalan kerja contribution plans, defined post-employment plans
jangka panjang lain untuk karyawan yang memenuhi and other long-term benefits covering its qualifying
persyaratan program. Sesuai dengan amandemen employees for each program. In accordance with the
03 Perjanjian Kerja Bersama (PKB) dan Peraturan Grup amendments to the Cooperation Employment Agreement
(PP) pada tahun 2016, Perseroan menyelenggarakan (PKB) and the Company Regulation (PP) in 2016, the
tambahan program pensiun iuran pasti. Oleh karena Company provides an additional defined contribution
itu Perseroan mengikutsertakan karyawannya dalam pension plan. Accordingly, the Company enrolled its
04
program pensiun iuran pasti yang dikelola BNI. Perseroan employees in the defined contribution pension program
membayar kontribusi iuran sebesar 6% dari gaji dasar which is managed by Dana Pensiun Lembaga Keuangan
pegawai dan ditambah iuran khusus untuk pegawai yang (DPLK) BNI. The Company pays a contribution fee of
05 akan pensiun. 6% of employees’ basic salaries and additional specific
contributions for retiring employees.
06 Beban iuran pasti yang diakui dalam beban operasi Contribution expenses recognised under operating
sebesar USD4,04 juta pada tahun 2025. expenses amounted to USD4,04 million in 2025.
BANTUAN FINANSIAL YANG DITERIMA FINANCIAL ASSISTANCE RECEIVED
DARI PEMERINTAH [GRI 201-4] FROM GOVERNMENT [GRI 201-4]
Sepanjang tahun 2025, Perseroan tidak mendapatkan Throughout 2025, the Company did not receive financial
bantuan finansial dari pemerintah. Namun demikian, assistance from the government. However, the “Bonded
dengan Kebijakan Ekonomi yang dikeluarkan oleh & Inventory Control” policy issued by the government
pemerintah yaitu “Bonded & Inventory Control” terkait regarding the 4 HS tariff and the exemption/amendment
penetapan tarif 4 HS serta pembebasan/perubahan of the 21 HS Code of Import Duty (BM) to 0% greatly
persentase Bea Masuk (BM) 21 HS Code menjadi eased the Company’s expenses in terms of imported
Laporan Keberlanjutan - Sustainability Report
0% sangat meringakan beban Perseroan karena parts for aircraft maintenance.
diberlakukan untuk kategori part yang sering diimpor
oleh GMF guna menunjang perawatan pesawat.
PROPORSI PENGELUARAN UNTUK SPENDING PROPORTION FOR LOCAL
PEMASOK LOKAL [GRI 204-1] SUPPLIERS [GRI 204-1]
Pendekatan pengadaan GMF dirancang untuk memenuhi GMF’s purchasing approach is designed to comply with
standar industri. Oleh karena itu, Perseroan terkadang industry standards. As a result, the Company may at
memilih untuk membeli barang dan jasa dari luar negeri times procure goods and services from overseas when
apabila produk atau jasa lokal tidak tersedia atau tidak local products or services are either unavailable or do
memenuhi standar. Mengingat sifat material dan suku not meet the required standards. Given the highly
cadang dalam sektor MRO penerbangan yang sangat specific nature of materials and spare parts in the airline
spesifik, hanya sejumlah kecil pemasok lokal yang MRO sector, only a limited number of local suppliers are
mampu memenuhi spesifikasi teknis GMF. Sebaliknya, able to meet GMF’s technical specifications. In contrast,
penyedia jasa relatif lebih banyak tersedia di dalam service providers are more readily available locally, as
negeri, mengingat GMF membutuhkan berbagai layanan GMF requires various supporting services in addition to
pendukung selain untuk kegiatan usaha intinya di sektor its core MRO business activities.
MRO.
Pada tahun 2025, Perseroan menghabiskan total sebesar In 2025, the Company spent Rp 127.508.076.076 billion
Rp 127.508.076.076 untuk pengadaan barang dan jasa on goods and services sourced from local and national
dari pemasok lokal dan nasional, yang melibatkan suppliers, involving a total of 19 supplier companies.
sebanyak 19 perusahaan pemasok.
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Pemasok Barang dan Jasa
Suppliers of Goods and Services
Nilai Kontrak Pekerjaan (Rp Juta)
Jumlah Pemasok di luar PPN 10%
Asal Pemasok Total Suppliers Contract Values (Rp Million)
Suppliers’ Origins Excluding 10% VAT
2025 2024 2025 2024
Pemasok Barang
Supplier of Goods
Nasional
12 0 84,925,245,795 0
National
Lokal
2 2 197,037,250 54,124,981,650
Local
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Jumlah
14 2 85,122,283,045 54,124,981,650
Total
Pemasok Jasa
Supplier of Services
Nasional
0 94 - 28,270,102,425
National
Lokal
5 14 42,385,793,031 80,396,213,975
Local
Jumlah
5 108 42,385,793,031 108,666,316,400
Total
385
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01
Upaya Pelestarian Lingkungan
02
Environmental Conservation Efforts
03
04
PENGUNGKAPAN MANAJEMEN TOPIK DISCLOSURE OF MATERIAL TOPIC
MATERIAL [GRI 3-3] MANAGEMENT [GRI 3-3]
05
The Company always makes sure that the operation does
Perseroan memastikan bahwa proses operasional tidak not harm the environment, especially the surrounding
06 memberikan dampak negatif terhadap lingkungan hidup, area. The environmental and health management is under
terutama daerah sekitar operasi. Pengelolaan kegiatan the Quality, Health, Safety and Environment (QHSE) unit
sosial bidang lingkungan dan kesehatan dilaksanakan that lies under the Corporate Affairs & HSE Department.
oleh unit Quality, Health, Safety and Environment This unit manages several aspects of environment
(QHSE), yang berada di bawah Dinas Corporate Affairs and occupational health and safety (OHS) according
& HSE. Unit ini mengelola sejumlah aspek yang berkaitan to the ISO 14001:2015 of Environmental Management
dengan lingkungan hidup dan kesehatan, keselamatan System (SML). The discussion this time focuses on
kerja (K3) yang sesuai sertifikasi ISO 14001:2015 the management function in the environmental sector,
Sistem Manajemen Lingkungan (SML). Pembahasan while the discussion related to OHS is available in the
kali ini difokuskan kepada fungsi pengelolaan di bidang Appreciation and Protection of Our Employees after this
lingkungan, sedangkan pembahasan terkait K3 dapat discussion. Additionally, the environmental program with
dibaca di pembahasan mengenai Menghargai dan impact on the community has been disclosed in the
Laporan Keberlanjutan - Sustainability Report
Melindungi Pegawai setelah pembahasan ini. Sedangkan TJSL programs.
pembahasan program lingkungan yang bermanfaat bagi
masyarakat telah diungkapkan dalam program TJSL.
Perseroan memiliki sertifikasi ISO 14001:2015 Sistem The Company has ISO 14001:2015 Environmental
Manajemen Lingkungan (SML) yang baru diperpanjang Management System (SML) certification which has
pada tanggal 13 September 2024 dan berlaku hingga been extended on September 13, 2024, and is valid until
tanggal 3 April 2027 setelah proses renewal Audit April 3, 2027 after a renewal Audit of ISO 14001:2015
ISO 14001:2015 selesai dilaksanakan. Sertifikasi ini has completed. This certification is an international
merupakan sertifikasi berstandar internasional mengenai certification on environmental management to identify
pengelolaan lingkungan untuk mengidentifikasi isu internal, external, and environmental issues.
internal, eksternal, dan dampak lingkungan.
Sistem ini diharapkan dapat membantu Perseroan This system is expected to help the Company minimize
meminimalkan dampak negatif dari kegiatan operasional the negative impact of the operation and bring a
dan memberikan dampak positif bagi lingkungan. Sistem positive impact on the environment. This system is also
ini juga menjadi bagian integrasi dari sistem manajemen integrated with the overall management system which
perusahaan secara keseluruhan yang meliputi struktur includes the organizational structure, responsibilities,
organisasi, tanggung jawab, prosedur, proses, serta procedures, processes, and resources in realizing
sumber daya dalam mewujudkan kebijakan lingkungan. environmental policies.
AKTIVITAS TAHUN 2025 ACTIVITIES IN 2025
Perseroan telah menjalankan sejumlah aktivitas untuk The Company has conducted several activities to protect
menjaga lingkungan hidup dari dampak negatif aktivitas the environment from the negative impacts of operations
operasi sebagai berikut: as follows:
1. Diperolehnya Hasil Verifikasi Rincian Teknis 1. The Company obtained the results of the Technical
Penyimpanan Limbah B3 (TPS Limbah B3) dari Verification of Hazardous Waste Storage (TPS
DLHK Provinsi Banten dengan status kelengkapan Limbah B3) from the Banten Provincial DLHK, with
dan muatan dinyatakan lengkap dan sesuai, sebagai the status of completeness and content declared
bentuk penguatan kepatuhan Perseroan terhadap complete and compliant, as a form of strengthening
regulasi pengelolaan Limbah B3. the Company's compliance with hazardous waste
management regulations.
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PT Garuda Maintenance Facility Aero Asia Tbk
2. Pelaksanaan Earth Hour 2025 dan pelaksanaan 2. Implementation of Earth Hour 2025 and Continuous
Continuous Saving Energy selama 1 jam setiap Saving Energy for 1 hour every month by turning
bulannya melalui pemadaman area operasional, off electricity in operational areas, such as hangars,
seperti Hangar, workshop, dan perkantoran. workshops, and offices.
3. Pelaksanaan pelaporan kinerja lingkungan secara 3. Implementation of quarterly, half-yearly, and annual
triwulanan, semesteran, dan tahunan kepada stake environmental performance reporting to stakeholders
holder sebagai bagian dari monitoring pencapaian as part of monitoring the Company's environmental
KPI lingkungan Perseroan. KPI achievements.
4. Optimalisasi pemanfaatan sistem Pembangkit Listrik 4. Pptimizing the use of the Solar Power Plant (PLTS)
Tenaga Surya (PLTS) yang terpasang di Gedung system installed in the Maintenance Support Facility
Maintenance Support Facility (MSF) dan Gedung (MSF) Building and Ground Support Equipment (GSE)
Ground Support Equipment (GSE) sebagai sumber Building as an additional energy source, including
energi tambahan, termasuk pemantauan kinerja monitoring the Company's conventional electricity
pengurangan konsumsi listrik konvensional Perseroan. consumption reduction performance.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
5. Pemanfaatan kendaraan listrik sebagai bagian dari 5. Utilization of electric vehicles as part of the
komitmen Perseroan dalam mendukung pengurangan Company's commitment to supporting carbon
emisi karbon dan peningkatan efisiensi energi. emission reduction and increasing energy efficiency
6. Pelaksanaan Program Penguatan 5R (Ringkas, Rapi, 6. Implementation of the 5R Strengthening Program
Resik, Rawat, Rajin) sebagai upaya membangun as an effort to build an orderly, clean, and efficient
budaya kerja yang tertib, bersih, dan efisien, serta work culture, as well as control potential waste and
pengendalian potensi limbah dan pencemaran. pollution.
7. Implementasi program digitalisasi dokumen melalui 7. Implementation of a document digitization program
optimalisasi sistem akun pengguna (user-based through optimization of the user-based printing
printing control ) guna membatasi pencetakan control system to limit hardcopy printing according
hardcopy sesuai kebutuhan operasional demi to operational needs in order to improve paper usage
meningkatkan efisiensi penggunaan kertas. efficiency.
PERIZINAN LINGKUNGAN ENVIRONMENTAL PERMIT
Perseroan telah memiliki izin lingkungan untuk The Company has an environmental permit issued by
melaksanakan kegiatan operasional yang diterbitkan the Tangerang City Government to carry out operational
oleh Pemerintah Kota Tangerang. Izin tersebut mencakup activities. Those permits include Environmental Permit
Dokumen Izin Lingkungan berupa Dokumen Evaluasi Documents of Environmental Evaluation Documents
Lingkungan Hidup (DELH) dan Analisis Mengenai (DELH) and Environmental Impact Analysis (AMDAL)
Dampak Lingkungan (AMDAL) ketika melakukan when finished constructing the new Hangar 4. The
pembangunan Hangar 4. Perseroan telah memenuhi Company has fulfilled the obligation to prepare the
kewajiban pembuatan Laporan Rencana Pengelolaan dan Environmental Management and Monitoring Plan Report
Pemantauan Lingkungan (RKL-RPL) ketika memenuhi (RKL-RPL) when filling out the environmental permit.
perizinan lingkungan tersebut. Laporan telah diberikan Those reports have been submitted to the relevant
pada instansi terkait, yaitu Dinas Lingkungan Hidup dan agencies including the Banten Province Environment
Kehutanan Provinsi Banten, Dinas Lingkungan Hidup and Forestry Service, the Tangerang City Environmental
Kota Tangerang, dan Pusat Pengendalian Pembangunan Service, and the Java Ecoregion Development Control
Ekoregion Jawa. Center.
PENANGANAN INSIDEN YANG HANDLING INCIDENTS THAT POLLUTE
MENCEMARI LINGKUNGAN THE ENVIRONMENT
Perseroan terus berupaya untuk mengelola dan The Company continues to manage and monitor the
memantau lingkungan dari dampak negatif operasional environment from any negative impact of operation
usaha melalui Prosedur HSE 6-01 tentang Pemantauan through HSE Procedure 6-01 concerning Monitoring and
dan Pengukuran Kinerja HSE. Pengukuran dilaksanakan Measurement of HSE Performance. The measurement
berdasarkan dokumen DELH dan AMDAL yang telah is based on DELH and AMDAL that the Company owns.
dimiliki Perseroan. Jika terjadi ketidaksesuaian, seperti If there is a discrepancy, when the result does not meet
hasil pengukuran tidak memenuhi baku mutu, maka akan the quality standard, an HSE Inspection will be carried
dilaksanakan Inspeksi K3L sesuai dengan Prosedur out according to the HSE 5-13 Procedure as a basis for
HSE 5-13 yang berujung pada penerbitan evaluasi dan evaluation and recommendations in the QHSE Report.
rekomendasi dalam dokumen QHSE Report.
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01
Pada tahun 2025, secara garis besar, hasil pengukuran In 2025, in general, the environmental measurement
02 lingkungan memenuhi baku mutu yang menjadi acuan had met the standards reference (wastewater quality,
(kualitas air limbah, kualitas udara ambien, kualitas ambient air quality, air emission-quality from stationary
emisi udara dari sumber tidak bergerak, dan kebisingan sources, and environmental noise).
03 lingkungan).
PENGGUNAAN MATERIAL DAN UPAYA MATERIAL USAGE AND EFFICIENCY
04 EFISIENSI [OJK F.5] EFFORTS [OJK F.5]
Material merupakan bahan-bahan/materi-materi Materials are the basic materials that the Company used
dasar yang digunakan dalam kegiatan yang dilakukan in the operation. The materials in business processes
05 Perseroan. Material yang digunakan dalam proses bisnis include fuel oil (diesel) for transportation of ground
mencakup bahan bakar minyak (solar) untuk transportasi support equipment, hazardous and toxic materials (B3)
ground support equipment, bahan berbahaya dan or chemicals, and paper for administration purposes.
06 beracun (B3) atau kimia, serta penggunaan kertas These raw materials are not taken directly from nature
untuk administrasi. Bahan baku tersebut bukan bahan but are purchased from suppliers.
baku yang langsung diambil dari alam (raw material),
melainkan dibeli dari pemasok eksternal (supplier).
Informasi volume penggunaan material dalam adalah Information on how much material the Company used
sebagai berikut: in the past two years is as follows:
Jenis Material Satuan YoY
2025 2024
Material Type Unit 2024-2025
Solar
Liter 299,196 207,778 43,99%
Diesel Fuel
Laporan Keberlanjutan - Sustainability Report
Kimia
Ton 216,231 273,062 (20,8%)
Chemistry
Kertas
Rim 25,889 24,137.71 7,25%
Paper
Pada tahun 2025, pemakaian solar meningkat In 2025, diesel fuel consumption will increase to
menjadi 299.196 liter, atau kenaikan sebesar 43,99% 299,196 liters, or an increase of compared to 2024.
dibandingkan tahun 2024. Peningkatan ini sejalan This increase is in line with the increased intensity
dengan bertambahnya intensitas kegiatan operasional of operational activities and increased utilization of
serta peningkatan utilisasi peralatan dan kendaraan diesel-fueled ground support equipment and vehicles
ground support equipment berbahan bakar solar selama during the reporting period, as part of the Company's
periode pelaporan, sebagai bagian dari kebutuhan operational needs. The Company's chemical material
operasional Perseroan. Penggunaan material kimia usage in 2025 also decreased to 216,231 tons or 20,8%
Perseroan pada tahun 2025 mengalami penurunan lower than in 2024. This is due to operational activities
menjadi sebesar 216,231 ton ton atau 20,8% lebih rendah in the production area that use chemicals were relatively
dibandingkan tahun 2024. Hal ini terjadi karena karena reduced, or there were no project requirements that
pelaksanaan kegiatan operasional di area produksi yang required large quantities of chemicals.
menggunakan bahan kimia relatif berkurang atau tidak
ada kebutuhan project pekerjaan yang membutuhkan
bahan kimia dalam jumlah besar.
Perseroan terus menjaga penggunaan material kimia The Company continues to maintain the use of chemical
dengan terus mempertahankan sistem consignment materials by maintaining an effective consignment
yang terbilang efektif. Melalui sistem ini, ketika material system. Through this system, when the material is not
tersebut tidak digunakan di Perseroan maka dapat used in the Company, it can be returned back to the
dikembalikan kembali ke pihak supplier. Ini merupakan supplier. This is the Company's effort to reduce the
upaya Perseroan dalam mengurangi timbulan limbah B3 generation of B3 waste from the source.
dari sumber.
Sementara itu, penggunaan material kertas tahun 2025 Meanwhile, the use of paper material in 2025 has
mengalami peningkatan menjadi sebesar 25.889 rim increased to 25,889 reams or increased by 7,25 %
atau naik 7,25 % dibandingkan tahun 2024. Hal ini compared to 2024. This is due to Several office activities
dikarenakan beberapa aktivitas perkantoran mengalami experienced an increase in the need for paper usage in
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PT Garuda Maintenance Facility Aero Asia Tbk
kenaikan kebutuhan penggunaan kertas dalam kegiatan daily operations. Various initiatives that continue to be
keseharian. Berbagai inisiatif yang terus dilakukan dari carried out from year to year are:
tahun ke tahun yaitu:
1. Dokumen internal dan eksternal dibuat dalam bentuk 1. Internal and external documents are made in soft
soft copy dengan pengesahan berupa barcode atau copy with attestation in the form of a barcode or
e-signature; e-signature;
2. Pembatasan penggunaan printer, dokumen diarahkan 2. Restrictions on the use of printers, documents are
dalam bentuk soft copy; directed in the form of soft copies;
3. Penggunaan printer log-in system sehingga karyawan 3. The use of a printer log-in system so that employees
dapat memilih terlebih dahulu file yang akan dicetak can pre-select files to be printed and can cancel
dan dapat membatalkan rencana pencetakan; printing plans;
4. Efisiensi penggunaan kertas dalam aktivitas Perseroan; 4. Efficiency of paper usage in the Company's activities;
5. Penggunaan kertas reuse dan cetak bolak-balik 5. Use of reuse paper and back-to-back printing for
untuk dokumen kerja; work documents;
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
6. Kampanye penghematan kertas melalui stiker yang 6. Paper saving campaign through stickers attached
ditempelkan pada mesin printer dan fotocopy. to printers and photocopiers.
EFISIENSI PENGGUNAAN ENERGI EFFICIENT ENERGY USAGE [GRI 302-1,
[GRI 302-1, 302-3, 302-4] [OJK F.6, F.7] 302-3, 302-4] [OJK F.6, F.7]
Perseroan membutuhkan energi listrik dan Bahan The Company needs electricity and fuel (BBM) from
Bakar Minyak (BBM) yang berasal dari sumber tidak non-renewable sources. The Company uses electricity
terbarukan untuk menjalankan kegiatan usahanya. from the State Electricity Company (PLN) to power the
Perseroan menggunakan energi listrik yang dihasilkan operational facilities and infrastructures. Meanwhile,
oleh Perusahaan Listrik Negara (PLN) sebagai sumber BBM is used for operational vehicles.
daya fasilitas, sarana, dan prasarana yang terdapat di
lingkungan operasional. Sedangkan BBM digunakan
untuk kendaraan operasional.
Selain menghitung penggunaan energi dalam satuan In addition to calculating the energy individually, the
masing-masing, Perseroan juga menghitung penggunaan Company also converted the unit into GigaJoule (GJ)
energi yang dikonversikan ke dalam satuan energi with the following values:
GigaJoule (GJ) dengan nilai konversi sebagai berikut:
1. 28.58 liter BBM = 1 GJ Energi 1. 28.58 liters of fuel = 1 GJ of Energy
2. 277.78 kwh listrik = 1 GJ Energi 2. 277.78 kwh of electricity = 1 GJ of Energy
Informasi volume penggunaan energi pada tahun 2025 Information on the volume of energy usage in 2025 is
adalah sebagai berikut: as follows:
Penggunaan Energi Pada Tahun 2025
Energy Usage in 2025
Jenis Material Satuan Volume 2024 Volume 2023 YoY
Material Type Unit 2024 Volume 2023 Volume 2024-2025
BBM
Liter 412,692.00 309,807.00 33.21%
Fuel
Listrik [ESG E-03]
Kwh 22,652.539 20,532,551 10.33%
Electricity
BBM
GJ 14,440.59 10,839.99 33.21%
Fuel
Listrik
GJ 81,549.08 73,916.5 10.33%
Electricity
Jumlah
GJ 95,989.67 84,756.49 13.25%
Total
Pendapatan
USD 491,882,794 425,058,841 15.72%
Revenue
Intensitas Penggunaan
Energi GJ/USD 0.000195147 0.000199398 -2.13%
Energy Usage Intensity
389
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01
Tabel menunjukkan bahwa total penggunaan energi The table shows that the Company's total energy
02 Perseroan pada tahun 2025 meningkat menjadi consumption in 2025 will increase to 95,989.67 GJ,
95.989,67 GJ, atau 13,25% lebih tinggi dibandingkan or 13.25% higher than in 2024. This increase is in line
tahun 2024. Kenaikan ini sejalan dengan meningkatnya with the increased intensity of operational activities
03 intensitas kegiatan operasional sepanjang tahun throughout the reporting year, particularly in aircraft
pelaporan, khususnya pada aktivitas perawatan pesawat maintenance activities for the General Aviation (GA) and
untuk segmen GA maupun NGA, sebagaimana diuraikan Non-General Aviation (NGA) segments, as described in
dalam Tinjauan Operasi per Segmen Usaha pada Laporan the Review of Operations by Business Segment in this
04
Terintegrasi ini. Integrated Report.
Perseroan menyadari bahwa pertumbuhan operasional The Company recognizes that operational growth
05 memiliki implikasi terhadap peningkatan konsumsi has implications for increased energy consumption.
energi. Oleh karena itu, secara konsisten Perseroan Therefore, the Company consistently implements
tetap mengimplementasikan berbagai program efisiensi various energy efficiency and control programs to ensure
06 dan pengendalian energi guna memastikan bahwa that energy use is managed in a measured, controlled
penggunaan energi dikelola secara terukur, terkendali, manner and in line with its commitment to sustainable
dan selaras dengan komitmen terhadap praktik operational practices: [OJK F.12]
operasional yang berkelanjutan: [OJK F.12]
1. Penerapan program Continuous Saving Energy, 1. Implementation of the Continuous Saving Energy
yaitu pengurangan penggunaan energi listrik berupa program, which is a reduction in the use of electrical
pemadaman lampu kantor pada jam istirahat, energy in the form of turning off office lights during
pengurangan penggunaan AHU setelah office hour breaks, reducing the use of AHU after office hour
(setelah pukul 16.00 WIB). (after 16.00 WIB).
2. Penerapan program pemadaman area Perseroan 2. Implementation of the Company's area blackout
setiap akhir bulan selama 1 jam. Program ini berhasil program at the end of each month for 1 hour. This
melakukan efisiensi atau penghematan sebesar total program succeeded in making efficiency or savings
Laporan Keberlanjutan - Sustainability Report
4,888.69 kWh selama tahun 2025. of a total of 4,888.69 kWh during 2025.
3. Pelaksanaan program Walk to Work untuk 3. Implementation of Walk to Work program to reduce
mengurangi konsumsi BBM. fuel consumption.
4. Penggunaan forklift bertenaga baterai untuk area 4. Use of battery-powered forklifts for logistics and
logistic dan warehouse. warehouse areas.
PENGGUNAAN ENERGI SURYA SOLAR CELL USAGE [OJK F.5, F.12]
[OJK F.5, F.12]
Perseroan memanfaatkan energi surya sebagai bagian The Company utilizes solar cells as part of its initiative
dari inisiatif untuk mengurangi konsumsi energi yang to reduce energy consumption from non-renewable
bersumber dari sumber daya tidak terbarukan. Sel surya resources. These solar cells are installed at the
tersebut dipasang di gedung Maintenance Support Maintenance Support Facility (MSF) and Ground Support
Facility (MSF) dan Ground Support Equipment (GSE). Equipment (GSE) buildings.
Pada tahun 2025, pemanfaatan solar cell menghasilkan In 2025, the solar cells generated 1,235,831 kWh of
energi sebesar 1,235,831 kWh, yang relatif konsisten energy, which remained relatively consistent with the
dibandingkan dengan produksi energi sebesar 1.268,8 1,268.8 kWh generated in 2024.
kWh yang dihasilkan pada tahun 2024.
EMISI YANG DIHASILKAN [GRI 305-1, GENERATED EMISSION [GRI 305-1, 305-
305-2, 305-4, 305-5] [OJK F.11] 2, 305-4, 305-5] [OJK F.11]
Emisi Gas Rumah Kaca (GRK) memiliki dampak negatif Greenhouse Gas (GHG) emissions are detrimental to
yang dapat memicu pemanasan global dan perubahan global warming and climate change. The Company is
iklim. Perseroan berkomitmen untuk turut berpartisipasi dedicated to contribute in reducing emission of carbon
mengurangi emisi dengan mengurangi konsentrasi dioxide (CO2) concentrations resulting from electricity
karbondioksida (CO2) karena penggunaan listrik dan and fuel usage.
BBM.
Dalam Laporan Keberlanjutan ini, emisi yang dilaporkan In this Sustainability Report, the disclosed emissions
adalah emisi GRK langsung (cakupan 1) yang dihasilkan include direct GHG emissions (scope 1) from the use
dari penggunaan bahan bakar minyak dan emisi GRK of fuel and indirect GHG emissions (scope 2) from
(cakupan 2) tidak langsung yang bersumber dari electricity consumption. The Company has decided
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PT Garuda Maintenance Facility Aero Asia Tbk
penggunaan listrik. Perseroan belum memutuskan not to report other indirect GHG emissions (scope
untuk melaporkan emisi GRK (cakupan 3) tidak 3) related to business travel by airplane. The GHG
langsung lainnya dari perjalanan dinas dengan pesawat emissions from scopes 1 and 2 are dominated by CO2.
terbang. Emisi GRK dominan yang dihasilkan dari The Company utilizes the Intergovernmental Panel on
cakupan 1 dan 2 adalah CO2. Perseroan menggunakan Climate Change (IPCC) method for calculating scope 1
metode penghitungan emisi GRK cakupan 1 dari GHG emissions, employing local emission factors (tier 2)
Intergovernmental Panel on Climate Change (IPCC) specified by the Energy and Mineral Resources Research
dengan menggunakan faktor emisi lokal (tier 2) yang and Development Agency (Balitbang ESDM) and the
telah ditetapkan Badan Penelitian dan Pengembangan Directorate General of Electricity under the Ministry of
Energi dan Sumber Daya Mineral (Balitbang ESDM) dan EMR.
Direktorat Jenderal Ketenagalistrikan di bawah naungan
Kementerian ESDM.
Dalam melaporkan emisi hasil penggunaan listrik, When reporting emissions from electricity consumption,
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Perseroan menggunakan faktor konversi emisi the Company adopted the electricity emission
listrik average grid emission factor yang dikeluarkan conversion factor based on the average grid emission
Kementerian ESDM pada dokumen Rencana Usaha factor provided by the Ministry of Energy and Mineral
Penyediaan Tenaga Listrik (RUPTL) PLN 2015-2024. Resources in the 2015-2024 PLN Electricity Procurement
Plan (RUPTL) document.
Perseroan memiliki komitmen untuk mengurangi emisi The Company is committed to reducing emissions and
dan mendukung Pemerintah Indonesia dalam mencapai supporting the Indonesian Government in achieving
Net Zero Emissions (NZE) 2060, namun Perseroan Net Zero Emissions (NZE) 2060, however, the Company
tidak memiliki target khusus ataupun tahun pencapaian does not have specific internal targets or a timeline for
target internal untuk menurunkan emisi GRK. Selain itu, reducing GHG emissions. Additionally, the Company
Perseroan juga tidak memiliki manajemen untuk mengawasi does not have a management system to oversee
pengendalian iklim. Perseroan juga belum memiliki target climate control efforts and has not set specific targets
khusus terkait pencapaian target NZE. Selain itu, Perseroan for NZE achievement. Additionally, there are also no
juga tidak memiliki peraturan atau dokumen internal internal regulations or company documents related to
perusahaan terkait hal tersebut. [E-06, E-07] this matter. [E-06, E-07]
Jumlah Emisi [ESG E-01, E-02]
Total Emission
Uraian Satuan YoY
2025 2024
Description Unit 2024-2025
ENERGI BAHAN BAKAR (CAKUPAN 1)
FUEL (SCOPE 1)
BBM
GJ 14,440.59 10,839.99 33,21%
Fuel
Emisi BBM
kg CO2eq 1,048,387 650,800 61,15%
Fuel Emission
ENERGI LISTRIK (CAKUPAN 2)
ELECTRICITY (SCOPE 2)
Listrik
GJ 81,549.0 73,916.5 10.33%
Electricity
Emisi Listrik
kg CO2eq 21,157,388.3 19,177,402.6 10.33%
Electricity Emission
Jumlah Emisi Cakupan 1 & 2
kg CO2eq 22.205.775 19,251,319.1 15.35%
Total Emission of Scope 1 & 2
Pendapatan
USD 491,882,794 425,058,841 15.72%
Revenue
Intensitas Penggunaan Energi
kg CO2eq/USD 0,045144444 0.04 -0,32%
Energy Usage Intensity
Catatan | Remarks:
• Faktor konversi emisi bahan bakar menggunakan standar IPCC (UNEP) 2006 dan Balitbang ESDM 2017 | Conversion factors for fuel emission used the IPCC standard (UNEP)
2006 and Balitbang ESDM 2017
• Faktor konversi | Conversion factor:
• 1 GJ = 0.001 Tj | 1 G = 0.001 TJ
• Faktor emisi bahan bakar bensin RON 92 per kg CO2eq = 72,600 | Emission factor of fuel type RON 92 every kg CO2eq = 72,600
• Faktor konversi emisi listrik menggunakan average grid emission factor yang dikeluarkan Kementerian ESDM pada dokumen Rencana Usaha Penyediaan Tenaga Listrik
(RUPTL) PLN 2015-2024 | Conversion factors for electricity emission used the average grid emission factor specified by the Ministry of Energy and Mineral Resources as
issued by PLN in its Electricity Procurement Plan (RUPTL) 2015-2024.
• Faktor konversi | Conversion factor:
• 1 kWh = 0.934 kg CO2 | 1 kWh = 0,934 kg CO2
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01
EFISIENSI PENGGUNAAN AIR [GRI 303- EFFICIENT WATER USAGE [GRI 303-5]
02 5] [OJK F.8] [OJK F.8]
Perseroan membutuhkan air untuk berbagai keperluan The Company needs water to operate and that includes
03 operasional mencakup sanitasi karyawan, bangunan sanitation for employees, office buildings, boarding
kantor, rumah dinas, serta pencucian pesawat dan spare houses, and clean aircraft and spare parts. From its
part. Sejak awal beroperasi hingga tahun pelaporan, establishment until the current reporting year, the
Perseroan tidak menggunakan air tanah dan hanya Company did not use groundwater and has only been
04
menggunakan sumber air yang berasal dari Perusahaan using water from the Regional Drinking Water Company
Daerah Air Minum (PDAM). Dengan demikian, pada tahun (PDAM). Hence, in 2025, there were no reports of a
2025, tidak terdapat pelaporan mengenai adanya sumber Company’s action that had significantly reduced water
05 air yang secara signifikan dipengaruhi oleh pengambilan resources.
air oleh GMF.
06 Perseroan tetap mengukur volume penggunaan air The Company continues to measure water use through
dengan menggunakan metode observasi dan pencatatan observation and record the numbers on the flowmeter
angka yang tertera pada flowmeter karena cara ini since this is still the most accurate method for the
dinilai paling akurat. Pencatatan dilakukan dengan Company. The recording is done through calculation
melihat angka yang tertera pada awal dan akhir bulan between the numbers at the beginning and end of the
untuk dihitung selisih nilainya. Berdasarkan pencatatan month. Based on these records, water usage in 2025
tersebut, volume penggunaan air pada tahun 2025 will be 269,606 m3. This represents a 65.98% increase
adalah sebesar 269,606 m3. Terjadi kenaikan 65,98% from the 162,439 m3 used in 2024 due to increased
dari pemakaian sebesar 162,439 m3 pada tahun 2024 operational intensity and additional water requirements
dikarenakan peningkatan intensitas kegiatan operasional to support production activities and supporting facilities
serta bertambahnya kebutuhan air untuk mendukung during the reporting period. [ESG E-04]
aktivitas produksi dan fasilitas penunjang selama periode
Laporan Keberlanjutan - Sustainability Report
pelaporan. [ESG E-04]
Perseroan memiliki kebijakan efisiensi penggunaan air The Company has a policy to make water usage more
yang diatur dalam Surat Edaran Nomor: DC/SE-7002/18 efficient through a Circular Letter Number: DC/SE-
tentang Penghematan Energi Listrik dan Air Bersih di 7002/18 concerning Energy Saving of Electricity and
Lingkungan Perseroan. Surat ini mewajibkan kepada Clean Water. This letter requires all employees working
seluruh karyawan di lingkungan GMF agar melakukan at the GMF to save water. Conserving water are carried
upaya penghematan penggunaan air dalam setiap out on an ongoing basis from year to year through
kegiatannya. Upaya penghematan air merupakan upaya water-saving campaigns, including the placement of
berkelanjutan dari tahun ke tahun yang dilakukan melalui water conservation stickers on washbasins, toilets, and
kampanye penghematan air melalui stiker hemat air ablution faucets in the prayer rooms.
yang ditempelkan pada wastafel, toilet dan keran wudu
musala.
PENGELOLAAN LIMBAH [OJK F.14] WASTE MANAGEMENT [OJK F.14]
Aktivitas operasional Perseroan menghasilkan limbah, The Company's operational activities generate both
baik cair maupun padat, B3 maupun non-B3. Perseroan liquid and solid waste, hazardous and non-hazardous.
mengelola limbah operasional secara sistematis guna The Company manages operational waste systematically
mencegah terjadinya pencemaran dan kerusakan to prevent pollution and environmental damage. This
lingkungan. Komitmen tersebut diwujudkan melalui commitment is manifested through the Health, Safety
kebijakan Health, Safety and Environment (HSE) yang and Environment (HSE) policy signed by the President
telah ditandatangani oleh Direktur Utama pada 1 Juni Director on June 1, 2017, as well as the implementation
2017, serta penerapan Prosedur HSE 5-02 tentang of HSE Procedure 5-02 concerning the Management of
Pengelolaan Limbah Bahan Berbahaya dan Beracun Hazardous and Toxic Waste (B3), which was prepared
(B3) yang disusun mengacu pada Peraturan Pemerintah with reference to Government Regulation No. 101 of 2014
Nomor 101 Tahun 2014 tentang Pengelolaan Limbah B3 concerning the Management of B3 Waste and other
dan peraturan terkait lainnya yang berlaku di Indonesia. relevant regulations applicable in Indonesia.
Sebagai penguatan aspek kepatuhan, pada tahun To strengthen compliance, during the reporting year the
pelaporan Perseroan juga telah memperoleh Hasil Company also obtained Technical Verification Results
Verifikasi Teknis atas Rincian Teknis Penyimpanan for Technical Details of B3 Waste Storage (TPS Limbah
Limbah B3 (TPS Limbah B3) dari DLHK Provinsi Banten, B3) from the Banten Provincial DLHK, with the status
dengan status kelengkapan dan muatan dinyatakan of completeness and content declared complete and
lengkap dan sesuai. compliant.
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PT Garuda Maintenance Facility Aero Asia Tbk
Pencapaian ini menegaskan bahwa pengelolaan Limbah This achievement confirms that the Company's
B3 Perseroan telah memenuhi persyaratan teknis dan hazardous waste management has met the technical
regulatif yang ditetapkan oleh otoritas lingkungan hidup. and regulatory requirements set by the environmental
[306-1] authorities. [306-1]
Perseroan mengelola limbah non-B3 yang terdiri dari
kertas tidak terpakai dan grey water berupa air kotor The Company manages its non-B3 waste, comprised of
berdasarkan Ketentuan Kementerian Lingkungan unused paper and dirty water, according to the Ministry
Hidup (KLH) dan standar industri terkait agar tidak of Environment (KLH) regulation and industry standards
menimbulkan dampak negatif terhadap lingkungan. to protect the environment. The Company manages its
Perseroan mengelola limbah kertas menggunakan paper waste using the reuse and reduce method, while
metode reuse and reduce, sedangkan limbah grey water gray water waste from domestic waste that came from
dari limbah domestik seperti air cucian piring, flushing dishwashing, toilets, etc, is channeled to Angkasa Pura
toilet, dan sebagainya disalurkan ke STP (Sewage Water II's STP (Sewage Water Treatment). The Company also
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Treatment) Angkasa Pura II. Perseroan juga menerapkan uses composting methods to turn leaves into compost.
cara composting untuk mengelola sampah organik This is an effective method to reduce the volume of
berupa dedaunan menjadi pupuk kompos. Cara ini organic waste to be burned at the Final Processing
terbilang efektif untuk mengurangi timbunan sampah Site (TPA), hence reducing CH4 gas coming from the
organik yang diangkut ke Tempat Pemrosesan Akhir burning. [306-1]
(TPA) untuk dibakar sehingga mengurangi gas CH4
hasil pembakaran sampah. [306-1]
Informasi volume limbah yang dihasilkan adalah sebagai Information on the waste volume generated is as follows:
berikut: [F.13] [F.13]
Jenis Limbah Satuan YoY
2025 204
Waste Type Unit 2024-2025
Limbah B3
Ton 329.77 286.14 15.25%
Hazardous waste
Limbah non-B3
Ton 825.60 850.28 (2.90%)
Non-hazardous waste
]Jumlah [ESG E-05
Ton 1,155.37 1,136.42 1.67%
Total
Pengelolaan penggunaan material kimia melalui sistem The chemical materials are managed through a
consignment seperti yang telah dijelaskan sebelumnya consignment system, as discussed earlier, to maintain
turut membantu menjaga tingkat volume limbah the volume of hazardous waste from operational
berbahaya yang dihasilkan dari aktivitas operasional. activities. One of them is Turco Oil. In managing
Salah satunya adalah pada Turco Oil. Dalam mengelola hazardous waste, GMF refers to Government Regulation
limbah B3, GMF mengacu pada Peraturan Pemerintah No. No. 22 of 2021 concerning Environmental Protection
22 Tahun 2021 tentang Penyelenggaraan Perlindungan and Management from the packaging, storage,
dan Pengelolaan Lingkungan Hidup tersebut dilakukan transportation, and processing which are all done by
dari mulai proses pengemasan, penyimpanan, hingga a business entity that has a license from KLH and the
pengangkutan dan pengolahan oleh badan usaha yang Ministry of Transportation of the Republic of Indonesia.
memiliki izin dari KLH dan Departemen Perhubungan [306-2]
RI. [306-2]
Berikut disampaikan informasi mengenai volume dan Here is information on the volume and management
metode pengelolaan limbah B3: [306-5] method of handling hazardous waste: [306-5]
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01
Volume Limbah B3
Nama Limbah B3 Metode
02 Tempat Pengolahan Tujuan Akhir (Kg)
Hazardous Waste Pengelolaan
Handling Site Final Disposal Hazardous Waste
Type Handling Method
Volume (Kg)
03 Limbah B3 Padat
Solid Hazardous Waste
Majun & plastik
04 terkontaminasi B3
Dust cloth & plastic 48,210
contaminated with
hazardous waste
05 Bekas kemasan B3
Used container of 27,200
hazardous waste
06 Paint stripper PT Wahana Pamunah
Mixing dan pencacahan
PT Wahana Pamunah 22,940
Limbah Industri (WPLI), Limbah Industri (WPLI),
B3 padat kadaluarsa Serang limbah dan dikirimkan Serang
Expired solid hazardous untuk diinsinerasi 0
waste (dibakar)
Wastes are mixed and
B3 cair kadaluarsa grined before sent for
Expired liquid hazardous incineration 35,500
waste
Kaleng B3 bekas 36,450
AluminiumOxide 5,500
Baterai bekas
2,308
Used battery
PT Muhtomas, Cikarang PT Muhtomas, Cikarang
Laporan Keberlanjutan - Sustainability Report
Lampu TL
760,5
TL Lamps
Limbah B3 Cair
Liquid Hazardous Waste
Recycle menjadi solar
Bahan bakar terkontaminasi
industri dan dimanfaatkan
(avtur & oli) PT Angkasa Tunggal Pelanggan
kembali 150,900
Contaminated fuel (avtur Selaras Nugratama Customers
Recycled into industrial
& oil)
diesel and reuse
PEMANTAUAN DAMPAK LINGKUNGAN ENVIRONMENTAL IMPACT
MONITORING
Perseroan memiliki Prosedur HSE 6-01 tentang The Company has an HSE 6-01 Procedure concerning
Pemantauan dan Pengukuran Kinerja K3L dimana Monitoring and Measurement of K3L Performance with
terdapat indikator lingkungan yang wajib dipantau dan environmental indicators that must be monitored and
dilaporkan secara periodik melalui Laporan RKL-RPL reported periodically through the GMF RKL-RPL Report
GMF per enam bulan yaitu: every six months, namely:
1. Indikator lingkungan yang dipantau per bulan: 1. Monthly environmental indicators:
a. Influen dan effluent air limbah industri a. Industrial wastewater influent and effluent
b. Limbah cair domestik b. Domestic liquid waste
2. Indikator lingkungan yang dipantau per enam bulan: 2. Biannually environmental indicators:
a. Udara lingkungan kerja a. Work environment’s air quality
b. Udara ambien b. Ambient air
c. Kebisingan c. Noise
d. Pencahayaan d. Lighting
e. Emisi boiler e. Boiler emissions
f. Emisi isokinetik f. Isokinetic emission
3. Mikrobiologi (angka kuman) 3. Microbiology (germs figure)
a. Indikator lingkungan yang dipantau per satu tahun: a. Annual environmental indicators:
b. Getaran b. Vibration
c. Iklim kerja c. Work climate
d. Emisi kendaraan bermotor d. Vehicle emissions
e. Ergonomi e. Ergonomics
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PT Garuda Maintenance Facility Aero Asia Tbk
KEANEKARAGAMAN HAYATI [OJK F.9, BIODIVERSITY [OJK F.9, F.10]
F.10]
Perseroan tidak memiliki wilayah operasional, yang The Company does not have operational areas located
terletak atau berdekatan dengan kawasan dilindungi dan/ or adjacent to protected areas and/or biodiversity
atau kawasan konservasi keanekaragaman hayati. Akan conservation areas. Nonetheless, the Company
tetapi, Perseroan melaksanakan program penghijauan conducted a regular and continuous reforestation
secara rutin dan berkesinambungan untuk membantu program to preserve the environment and reduce the
melestarikan lingkungan hidup dan mengurangi dampak global warming impact. By the end of 2025, GMF has
pemanasan global. Pada akhir tahun 2025, GMF telah 868 trees of many varieties planted with the following
memiliki 868 pohon dalam beragam varietas dengan information:
informasi sebagai berikut:
Nama Pohon Jumlah
No.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Tree Name Total
1. Kiara Payung 53
2. Bungur 32
3. Tabebuya 21
4. Angsana 24
5. Sengon 14
6. Tanjung 53
7. Sawo kecik 20
8. Palem 107
9. Pule 29
10. Jakaranda 8
11. Ketapang Kencana 16
12. Bintaro 49
13. Mangga 21
14. Kelapa 28
15. Salam 94
16. Sawo Belanda 2
17. Glodokan Tiang 65
18. Beringin 2
19. Kamboja 54
20. Flamboyan 12
21. Jambu 12
22. Nangka 12
23. Mahoni 126
24. Bisbul 9
25. Pinus 5
Jumlah
868
Total
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01
BIAYA TERKAIT PENGELOLAAN ASPEK COST ON ENVIRONMENTAL
02 LINGKUNGAN HIDUP [OJK F.3, F.4] MANAGEMENT [OJK F.3, F.4]
Biaya yang dikeluarkan Perseroan untuk mengelola The costs spent by the Company to manage environmental
03 aspek lingkungan hidup pada tahun 2025 berjumlah aspects in 2025 amounted to Rp14,115,715,346 billion for
Rp14,115,715,346 miliar untuk sejumlah kegiatan yang a number of activities that were formulated based on
telah disusun berdasarkan hasil Identifikasi Aspek the results of the Environmental Aspects and Impacts
dan Dampak Lingkungan untuk memperkecil dampak Identification to minimize the environmental impact of
04
lingkungan dari aktivitas Perseroan yaitu: the Company’s activities, which included:
1. Pelaksanaan Zero Budget untuk pengelolaan 1. Implementation of Zero Budget policy for Hazardous
Hazardous Waste Management Waste Management.
05 2. Pelaksanaan program Earth Hour 2. Implementation of the Earth Hour program.
3. Pelaksanaan audit internal berdasarkan ISO 14001:2015 3. Conducting internal audits based on ISO 14001:2015.
4. Pelaksanaan audit surveillance ISO 14001:2015 4. Conducting ISO 14001:2015 surveillance audits.
06 5. Pelaksanaan pengendalian dan pemantauan 5. Carrying out environmental control and monitoring in
lingkungan, bekerjasama dengan penyedia jasa collaboration with certified environmental laboratory
laboratorium lingkungan bersertifikasi service providers.
6. Pelaksanaan pelaporan elektronik pengelolaan limbah 6. Submitting electronic reports on hazardous (B3)
B3 per 3 bulan kepada Kementerian Lingkungan Hidup waste management every three months to the
dan Kehutanan melalui sistem SIMPEL Kementerian Ministry of Environment and Forestry through the
Lingkungan Hidup dan Kehutanan Ministry’s SIMPEL system.
7. Melakukan pengangkutan limbah secara rutin untuk 7. Conducting routine waste transportation to minimize
meminimalisir pencemaran pollution.
8. Penyediaan fasilitas TPS limbah organik, anorganik, 8. Providing Temporary Waste Storage (TPS) facilities
dan B3 termasuk di dalamnya kelengkapan symbol/ for organic, inorganic, and hazardous (B3) waste,
label including complete symbols/labels.
Laporan Keberlanjutan - Sustainability Report
9. Penerapan program Continuous Saveing Energy 9. Implementing the Continuous Saving Energy
, yaitu pengurangan penggunaan energi Listrik program, which includes reducing electricity
berupa pemadaman lampu ruangan kerja pada waktu consumption by turning off office lights during break
istirahat , pengurangan AHU setelah office hours times and reducing AHU operations after office hours
(setelah pukul 16.00 WIB) (after 4:00 PM WIB).
10. Penerapan program pemadaman area Perseroan 10. Implementing a company-wide area power shutdown
setiap akhir bulan selama 1 jam program for one hour at the end of each month.
11. Penggunaan solar cell sebagai penghasil energi 11. Using solar cells as an additional energy source
tambahan yang terpasang di Gedung Maintenance installed at the Maintenance Support Facility (MSF)
Support Facility (MSF) dan Gedung Ground Support Building and the Ground Support Equipment (GSE)
Equipment (GSE) Building.
12. Kebijakan Walk to Work di area kantor dan perjalanan 12. Implementing a Walk to Work policy within the office
kedinasan dengan meminimalisir utilisasi shuttle bus area and minimizing the use of employee shuttle
karyawan. buses for business travel.
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PT Garuda Maintenance Facility Aero Asia Tbk
Dalam Rp
In Rp
2025 2024
YoY
Realization Realization Realization
Target 2024-
(Nominal) (%)
2025
Pengelolaan Lingkungan
13,912,517,596 13,912,517,596 100% 8,337,455,940 166,8%
Environmental Preservation
Pemantauan Lingkungan
122,238,750 122,238,750 100% 119,250,000 102,5%
Environmental Monitoring
Pelatihan, Sosialisasi, dan
Sertifikasi Lingkungan
80,959,000 88,000,000 92% 68,847,888 117,6%
Training, Socialization, and
Environmental Certification
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Jumlah
14,115,715,346 14,122,756,346 99,95% 8,525,553,828 165,5%
Total
PENCAPAIAN TANGGUNG JAWAB ACHIEVEMENT ON SOCIAL
SOSIAL TERKAIT LINGKUNGAN HIDUP RESPONSIBILITY TO THE
[OJK F.15, F.16] ENVIRONMENT [OJK F.15, F.16]
Perseroan memiliki sejumlah pencapaian di bidang The Company earned several environmental
lingkungan hidup, salah satunya adalah sertifikasi ISO achievements including the ISO 14001:2015 –
14001:2015 – Environmental Management System yang Environmental Management System certification issued
dikeluarkan oleh Sucofindo International Certification by Sucofindo International Certification Services (SICS).
Services (SICS). Sertifikasi ini dikeluarkan tanggal 4 April This certification was issued on April 4, 2018, and has
2018 telah diperbaharui pada tanggal 13 September been renewed on September 13, 2024, hence, valid
2024 dan berlaku hingga 3 April 2027. until April 3, 2027.
Selain sertifikasi, pengelolaan aspek lingkungan In addition to certification, the environmental
hidup yang sesuai dengan peraturan yang berlaku management is also done according to the applicable
membawa Perseroan melalui tahun 2025 tanpa terkena regulations and succeeded in helping the Company
denda ataupun sanksi lainnya yang berkaitan dengan to pass 2025 without getting fined or sanctioned for
pencemaran atau kerusakan lingkungan akibat aktivitas environmental pollution or damage that was caused by
operasional GMF. Selain itu, pada tahun 2025, tidak the Company’s operation. In addition, in 2025, there
terdapat keluhan dari masyarakat sekitar Perseroan was no complaint in terms of environmental damage
terkait pencemaran atau kerusakan lingkungan. or pollution from the community around the Company.
397
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01
Menghargai dan Melindungi Pegawai
02
Appreciation and Protection of Our Employees
03
04
PENGUNGKAPAN MANAJEMEN TOPIK DISCLOSURE OF MATERIAL TOPIC
MATERIAL [GRI 3-3] MANAGEMENT [GRI 3-3]
05
Perjalanan GMF untuk terus bertumbuh, tidak terlepas GMF's journey to continued growth is inseparable from
dari peran pegawai. Hubungan antara Perseroan the role of its employees. The relationship between
06 dengan para pegawai saling berkaitan dan tidak the Company and its employees is interconnected and
dapat dipisahkan. Pemahaman ini membuat kami essential. This understanding leads us to consistently
selalu menghargai dan melindungi pegawai lebih dari value and protect employees as more than just
sekedar aset produktif, namun mitra terpercaya yang productive assets; they are trusted partners who
selalu dilindungi. Perseroan senantiasa mengutamakan deserve protection. The Company always prioritizes
hak-hak setiap pegawai, memperhatikan kesejahteraan the rights of every employee, attends to their welfare,
mereka, dan terutama, memastikan mereka dapat and, above all, ensures they have opportunities for self-
mengaktualisasi diri untuk dapat berkembang dan actualization, enabling them to develop and lead better
mendapatkan kehidupan lebih baik. lives.
Perhatian Perseroan terhadap keselamatan dan
kesehatan kerja (K3) diwujudkan dengan Sistem The Company's concern for occupational safety and
Laporan Keberlanjutan - Sustainability Report
Manajemen Kesehatan dan Keselamatan Kerja yang health (K3 or OHS) is manifested by an Occupational
bernama Health, Safety and Environment Policy (HSE Health and Safety Management System called Health,
Policy). Sistem ini tertuang dalam Manual Occupational Safety and Environment Policy (HSE Policy). This
Safety and Health yang didukung dengan sejumlah system is set out in the Occupational Safety and Health
prosedur terkait K3 dan formulir penunjang lainnya. Manual which is supported by other procedures and
Kebijakan K3 yang dimiliki Perseroan difokuskan untuk supporting forms related to OHS. The Company's K3
mendukung pengelolaan SDM untuk menciptakan policy is focused to support HR management to train
karyawan yang berkualifikasi, berkomitmen, dan luar employees into qualified, committed, and outstanding
biasa. K3 dimaksudkan untuk mencegah terjadinya personnel. OHS is intended to prevent work accidents
kecelakaan kerja yang cukup rentan terjadi di industri that are quite likely to occur in the MRO industry of GMF.
MRO yang dijalani GMF. [OJK F.21] [GRI 403-1] [OJK F.21] [GRI 403-1]
FOKUS PENGELOLAAN SDM TAHUN HR MANGEMENT FOCUS IN 2025
2025
GMF memiliki Visi " Most Valuable MRO Company”. GMF has a vision to become the "Most Valuable
SDM memiliki peran penting dalam mencapi Visi agar MRO Company." Human resources play a crucial role
dapat selalu menjadi bagian dari mata rantai kualitas in realizing this vision, as they are integral to the
operasional dalam menyediakan solusi perawatan operational quality chain in delivering integrated and
pesawat terbang yang terpadu dan handal. reliable aircraft maintenance solutions.
Dalam perjalanan GMF setiap tahunnya terdapat Each year, GMF encounters challenges and opportunities
tantangan dan peluang yang membentuk strategi that shape its HC management strategies. A pivotal
pengelolaan SDM. Salah satu titik balik dari moment in HR development occurred in 2016 when
perkembangan SDM adalah pada tahun 2016 GMF implemented the "MyHC" Program, integrating
saat GMF mengaplikasikan Program “MyHC” yang various other HR programs within the Company. Since
mengintegrasikan berbagai program SDM lainnya di then, the development of GMF's Human Capital Strategy
Perseroan. Berawal dari tahun 2016, perkembangan roadmap has undergone various advancements and by
roadmap Human Capital Strategy GMF mengalami the end of the reporting year in 2025, the development
berbagai perkembangan dan pada 2025 adalah sebagai is as follows:
berikut:
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PT Garuda Maintenance Facility Aero Asia Tbk
• Program literasi finansial yang dijalankan melalui • Financial literacy program implemented in
kerja sama dengan instansi Bank yang diharapkan collaboration with banking institutions, with the aim
pegawai mendapatkan pengetahuan tambahan untuk of providing employees with additional knowledge
mengelola keuangan dengan lebih baik sehingga to better manage their finances and thus foster a
dapat membangun lingkungan kerja yang positif. positive work environment.
• Program kolaboratif GA Group yaitu Garuda Indonesia • Collaborative program with the GA Group, the
Group Culture Fest dengan mengajak pegawai GMF Garuda Indonesia Group Culture Fest, invites GMF
turut berkontribusi dalam festival tersebut yang employees to contribute to the festival, which
meliputi kegiatan sharing knowledge dan juga includes knowledge sharing and employee well-
wellbeing pegawai. being activities.
• Program budaya yang mendukung kesehatan fisik, • Cultural program that supports the physical, mental,
mental, dan emosional para leaders melalui kegiatan and emotional health of leaders through activities
seperti Leaders Meet Up, exposure di media sosial, such as Leaders Meet Ups, social media exposure,
peer support, resilient training, dan Kopi Senja peer support, resilience training, and Kopi Senja
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
yang dilaksanakan bersama unit Leader & Talent (Sunset Coffee) conducted in collaboration with
Development. the Leader & Talent Development unit.
• Program Penilaian 360 yang dilaksanakan kembali • The 360-degree assessment program, implemented
dengan metode pengukuran terhadap sejumlah again, using a method of measuring several
aspek kompetensi yang mencerminkan nilai dan competency aspects that reflect the company's
budaya Perusahaan. values and culture.
• Penyediaan program khusus bagi pegawai melalui • Providing special programs for employees through
kerjasama terhadap Lembaga keuangan, penyedia collaborations with financial institutions, fitness
pusat kebugaran dan layanan optik. centers, and optical service providers.
• Program Special Greetings kepada pegawai yang • Special greeting program for employees appointed
diangkat sebagai pegawai permanen sebagai bentuk as permanent employees as a token of appreciation
apresiasi atas pencapaian penting dalam perjalanan for significant achievements in their careers.
karier mereka.
• Penyelenggaraan English Test dan Medical Check • The English Test and Medical Check-Up (MCU) are
Up (MCU) yang dikelola secara langsung oleh administered directly by the Company, ensuring
Perusahaan, sehingga pelaksanaan proses rekrutmen a more integrated recruitment process, from the
lebih terintegrasi mulai dari tahap seleksi administrasi administrative selection stage to the final stages.
hingga tahapan akhir.
• Pengelolaan Sistem Manajemen Bakat (Talent • Integrated Talent Pool Management through
Pool) yang Terpadu melalui program identifikasi, identification, development, and alignment programs
pengembangan, dan penyelarasan individu for potential individuals through the Talent Pool and
berpotensi melalui Talent Pool dan Leaders Talk Leaders Talk to prepare future leaders aligned with
untuk mempersiapkan calon pemimpin yang selaras the Company's needs and strategic direction.
dengan kebutuhan dan arah strategis Perusahaan.
• Pengelolaan program pengembangan manajerial • Management of employee managerial development
pegawai melalui Leadership School, refreshment programs through Leadership School, refreshment
training, dan continuing development (LinkedIn training, and continuing development (LinkedIn
Learning dan Leader Handbook). Learning and the Leader Handbook).
• Pengelolaan Assessment Center melalui digitalisasi • Assessment Center Management through process
proses, review materi, dashboard monitoring untuk digitization, material review, and dashboard
mendukung program pengembangan talent secara monitoring to suppor t an integrated talent
terintegrasi. development program.
• Pelaksanaan kembali pembekalan masa persiapan • Re-implementation of employee retirement
pensiun pegawai sebagai bagian dari komitmen preparation briefings as part of the Company's
perusahaan dalam mendukung pegawai yang akan commitment to supporting employees approaching
memasuki masa purnabakti. retirement.
• Peningkatan layanan kepegawaian melalui • Improved employee ser vices through the
pengembangan system MyHC dengan menambahkan development of the MyHC system with the addition
fitur Employee Self Service agar memudahkan of an Employee Self-Service feature to facilitate
pegawai dalam melakukan pengkinian data diri, employee updates on personal data, family status,
status keluarga dan pengajuan surat keterangan and employment certificate submissions.
kerja. • Airbus A320 Neo PW1100G training capability
• Program penambahan dan pengembangan training addition and development program, including
capability Airbus A320 Neo PW1100G, mencakup instructors, curriculum, document access, and
instruktur, kurikulum, akses dokumen, dan aircraft. aircraft.
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01
STRUKTUR PENGELOLA SDM HC MANAGEMENT STRUCTURE
02
Struktur Departemen dan Tugas Pokok Human Capital Management GMF
GMF Human Capital Management Department Structure & Main Duties
03 Plays as a Strategic Partner for the Company
Corporate Culture & Knowledge Management
Performance & Rewards
04 Human Capital Development
Leader & Talent Development
Human Capital Services & Payroll
Learning Services
05
06 69
personil dalam tim | personnel in the team
6
divisi yang menangani tugas berbeda | divisions handling different tasks
Human Capital
Management (TH)
Laporan Keberlanjutan - Sustainability Report
Corporate Culture &
Performance & Reward Human Capital Leader & Talen Employee Services &
Knowladge Management Learning Services (THW)
(THC) Development (THD) Development (THL) Payroll (THS)
(THB)
Employee Data
Quality Training
Quality & Services
Basic Maintenance
Travel Management
Training
Aircraft & Component
Industrial Relation
Type Training
Employee Services &
Payroll (THS)
GMF memiliki Departemen Human Capital Management GMF has a Human Capital Management Department
yang bertanggung jawab mengelola SDM Perseroan. that is responsible for managing the Company's HC.
Departemen ini dipimpin oleh seorang Human Capital This department is led by a Human Capital Management
Management Group Head yang bertanggung jawab Group Head who reports directly to the Director of
langsung kepada Direktur Human Capital & Corporate Human Capital & Corporate Affairs. The VP Human
Affairs. VP Human Capital Management dijabat oleh Capital Management is Ms. Lia Yuanawati, while the
Ibu Lia Yuanawati, sedangkan Direktur Sumber Daya Director of Human Capital is Mrs. Mitra Piranti. Their
Manusia dijabat oleh Ibu Mitra Piranti. Profil mereka profiles are available in the Profiles of Board of Directors
dapat dilihat di Profil Direksi dan Pejabat Eksekutif dalam and Executive Officers in the Company Profile Chapter
Bab Profil Perusahaan dalam Laporan Terintegrasi ini. of this Integrated Report.
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PT Garuda Maintenance Facility Aero Asia Tbk
STRATEGI MANAJEMEN SDM HC MANAGEMENT STRATEGY
GMF memastikan adanya hubungan yang erat antara GMF ensures there is a strong relations between HR
strategi manajemen SDM dan strategi manajemen management strategies and business management
bisnis yang terdapat pada Rencana Kerja Perusahaan strategies outlined in the Company's Work Plan (RKAP)
(RKAP) maupun Rencana Jangka Panjang Perusahaan and the Company's Long-Term Plan (RJPP), currently
(RJPP) yang saat ini berlaku. Strategi manajemen SDM in effect. A well-aligned HR management strategy will
yang tepat akan mendukung perkembangan usaha support optimal business development towards future
secara maksimal menuju keberlanjutan usaha di masa sustainability.
mendatang.
GMF memiliki 6 (enam) tahapan people cycle yang GMF follows 6 (six) stages of the people cycle as the
menjadi landasan dalam pengelolaan SDM. Landasan ini basis for HR management. This foundational approach
terbukti efektif untuk menjaga kapabilitas SDM dan akan has proven effective in maintaining HR capabilities and
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
terus digunakan karena kesesuaiannya dengan kondisi will continue to be utilized due to its suitability to the
yang saat ini dihadapi GMF. Keenam landasan tersebut current conditions faced by GMF. These six stages are
adalah Attracting, Utilizing, Developing, Rewarding, Attracting, Utilizing, Developing, Rewarding, Maintaining,
Maintaining, Terminating. Setiap tahap dari landasan and Terminating. Each stage of the foundation is
diimplementasikan dengan pelayanan berbudaya kerja implemented with the 3S (Smile, Speed, Solution) work
3S (Smile, Speed, Solution), pemanfaatan teknologi culture services, utilization of information technology,
informasi, peningkatan kualitas, serta Performance quality improvement, and Performance Security,
Security termasuk Security Device. including Security Devices.
Corporate Culture Management
Attracting Utilizing Developing Rewarding Maintaining Terminating
Benefit non- • Career
finansial untuk • Personalized • Management
• Reward Strategy • Pension & Benefit
mempertahankan Development • Succession
• Manpower (Base pay & • Program Masa
daya tarik terhadap Program Planning (Talent
Planning Contingent Pay) Persiapan Pensiun
GMF • Leader pool, Successor
• Multirole Program • Pension and • Retirement
Non-financial benefit Development Readiness)
• Benefit Planning Program
so that GMF will • Training Center • Employee
remain attractive Effectiveness
)Human Capital Information System (SAP HCM Module
401
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01
SISTEM INFORMASI HUMAN CAPITAL HUMAN CAPITAL INFORMATION
02 SYSTEM
03 PERFORMANCE MANAGEMENT &
TIME MANAGEMENT
Work Schedule | Leave | Attendance
GOAL MANAGEMENT
IPP | IPT | IDP | IDAP | Potential Review
PAYROL
04 SUCCESSION
Payslip | Payroll Information
RTC | Succession Chart | TALENT
Assessment Result MANAGEMENT
BENEFIT
Ticket Concession | Mobile Reimbursement |
05 Project Management Payment | Eyeglass
Reimbursement | Special Greetings | Eazy X-
Perience | Form Railink | Form Daycare
PROJECT MANAGEMENT
Project Monthly Achievement
EMPLOYEE DATA UPDATE & REPORT
06 Update Akte Kelahiran | Update Personal Data |
Update Pendidikan | Laporan Pernikahan |
Laporan Kelahiran | Laporan Perceraian |
Laporan Kematian | Laporan Perubahan
COMPENSATION Status Anak
Short Term Incentive |
Long Term Incentive |
Bonuses | Flexible Benefit CHAT BOT
Bridging FAQ MS Team
GMF menerapkan Human Capital Information System GMF implements a Human Capital Information System
(HCIS) untuk membantu mengelola Departemen Human (HCIS) to help the Human Capital Management
Capital Management mengelola SDM. HCIS berfungsi Depar tment manages the HC operation. HCIS
sebagai strategic business partnership untuk mendukung functions as a strategic business partner to support
daily operation dalam rangka menjaga produktivitas daily operations, particularly in maintaining productivity
melalui pengelolaan manpower optimization dan through manpower optimization and manhour efficiency.
Laporan Keberlanjutan - Sustainability Report
manhour efficiency. HCIS (MyHC) telah berjalan sejak HCIS (MyHC) has been running since 2022, featuring
tahun 2022 dengan menampilkan fitur-fitur seperti new features such as a new landing page, talent management,
landing page, talent management, booklet benefit, dan benefit booklets, and KM Portal.
KM Portal.
Perseroan menggunakan sistem HCIS secara menyeluruh The Company utilizes the fully integrated HCIS
dan terintegrasi dengan dukungan aplikasi teknologi system on all operational aspects, supported by
modern – mobile, user experience, social collaboration, advanced technology – mobile, user experience,
analytics untuk mendukung pengelolaan SDM. Prinsip social collaboration, analytics. The principles of HCIS
perkembangan HCIS berpedoman pada: development are guided by :
1. Performance Management: Streamline Talent 1. Performance Management : Streamline Talent
Management by myHC Management by myHC
2. Transaction Excellent: Streamline Core HR and 2. Transaction Excellent: Streamline Core HR and
Employee Services by SAP HCM & myHC MobileApps Employee Services by SAP HCM & myHC MobileApps
3. Support SAP Swift MRO: Streamline Capacity 3. Support SAP Swift MRO: Streamline Capacity
Planning & PEU Planning & PEU
Perkembangan HCIS memberikan sejumlah manfaat Updating HCIS offers numerous benefits to support GMF
untuk mendukung GMF mengambil keputusan yang in making quick and appropriate decisions for developing
cepat dan tepat dalam mengembangkan SDM secara human resources in a transparent and objective manner.
transparan dan obyektif. SAP SuccessFactor dan Utilizing SAP SuccessFactor and myHC helps GMF maintain
myHC membantu GMF menjaga kualitas database the quality of the employee database through shared
pegawai (sharing responsibility). Aplikasi ini juga dapat responsibility. Additionally, this application streamlines
mengurangi pekerjaan administrasi sehingga para leader administrative tasks, enabling leaders to focus more on
dapat lebih fokus memberikan konsultasi dan mengawal providing consultations and overseeing the implementation
pelaksanaan strategi Human Capital (empowerment). of Human Capital strategies for empowerment.
Pada tahun 2025, Perseroan terus meningkatkan In 2025, the Company has always increased the HCIS
kapasitas HCIS sesuai dengan perkembangan dan according to the industry developments and challenges
tantangan industri dengan fitur baru yaitu: with new feature:
1. Modul Compensation 1. Compensation Module
2. Penilaian kinerja 360 2. 360 Performance Appraisal
3. Employee Self Service 3. Employee Self Service
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REKRUTMEN [GRI 401-1] RECRUITMENT [GRI 401-1]
Metode Perekrutan Karyawan
Employee Recruitment Methods
Karyawan GMF
GMF Employees
Rekrutmen Internal Rekrutmen Eksternal
Internal Recruitment External Recruitment
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Mutasi Promosi Make Buy
Mutation Promotion Make Buy
Metode Perekrutan Karyawan Employee Recruitment Methods
Secara spesifik, sepanjang tahun 2025, GMF melakukan Throughout 2025, GMF specifically carried out employee
perekrutan karyawan guna memenuhi MPP (Manpower recruitment to fulfill Manpower Planning (MPP) through
Planning) melalui beberapa cara. several approaches.
Berdasarkan pemetaan MPP, selanjutnya ditindaklanjuti Based on MPP mapping, the next step was to fulfill
dengan melakukan pemenuhan kebutuhan dari internal workforce needs internally first. As part of career
perusahaan terlebih dahulu. Sebagai salah satu bentuk development, employees with the appropriate
pengembangan karir, karyawan yang memiliki kapabilitas capabilities could undergo cross-department transfers
yang sesuai dapat melakukan mutasi lintas dinas to support the Company’s business targets. In addition
sehingga dapat mendukung pemenuhan target bisnis to transfers, employees who demonstrated outstanding
Perseroan. Selain melakukan mutasi, karyawan yang performance and met the requirements for higher
menunjukkan performa kerja terbaik serta memenuhi positions were given the opportunity for promotion to
persyaratan jabatan yang lebih tinggi diberi kesempatan contribute more actively to the Company.
untuk promosi agar bisa memberikan kontribusi lebih
aktif di dalam Perseroan.
Selain melakukan promosi serta mutasi karyawan, cara In addition to promotions and employee transfers, GMF
lain yang dilakukan GMF guna memenuhi MPP yaitu also conducted external recruitment to fulfill MPP. In
dengan melakukan rekrutmen eksternal. Pada tahun 2025, recruitment was carried out through make and/
2025, proses rekrutmen dilakukan dengan melakukan or buy approaches.
make dan/atau buy.
Rekrutmen make dilakukan dengan memilih kandidat The make recruitment approach involved selecting
fresh graduate dari lulusan D3, dan Perguruan Tinggi. fresh graduates from D3 and university programs. Once
Setelah diangkat, nantinya mereka akan mengikuti hired, they would undergo various development stages
berbagai tahap pengembangan sesuai dengan according to company policies. GMF collaborated with
ketentuan. GMF bekerja sama dengan sejumlah institusi several institutions to acquire the best candidates.
untuk mendapatkan kandidat terbaik. Melalui rekrutmen Through the make recruitment approach, GMF aimed
make, GMF bertujuan untuk mencetak teknisi, engineer, to develop technicians, engineers, planners, and
planner, dan inspector. inspectors.
Rekrutmen buy lebih difokuskan kepada kandidat The buy recruitment approach focused on professional/
profesional/ahli yang nantinya akan diperkenalkan expert candidates, who would be introduced directly to
langsung dengan bisnis, organisasi, sistem dan prosedur, GMF’s business, organization, systems and procedures,
serta budaya perusahaan dari GMF. Rekrutmen buy and corporate culture. The buy recruitment approach
digunakan saat Perseroan membutuhkan karyawan was used when the company required employees at
pada level tertentu seperti aircraft maintenance specific levels, such as aircraft maintenance engineers,
engineer, internal auditor, treasury management, Legal internal auditors, treasury management personnel, and
& Corporate Governance Expert. Legal & Corporate Governance Experts.
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01
Seluruh calon karyawan GMF wajib memenuhi syarat All GMF job candidates were required to meet the
02 yang ditetapkan oleh Perseroan, yakni berusia minimum company’s stipulated conditions, including a minimum
18 tahun sesuai ketentuan Undang-Undang No. 13 Tahun age of 18 years, in accordance with Law No. 13 of 2003
2003 tentang Ketenagakerjaan Pasal 68 dan Konvensi on Employment, Article 68, and ILO Convention 138 on
03 ILO 138 tentang Usia Minimum untuk Diperbolehkan the Minimum Age for Admission to Employment. GMF
Bekerja. GMF juga tidak menerapkan praktik kerja also did not practice forced labor, as employee working
paksa karena jam kerja karyawan telah ditetapkan dalam hours were contractually regulated in compliance with
kontrak sesuai dengan undang-undang ketenagakerjaan labor laws. These requirements also applied to GMF’s
04
yang berlaku. Persyaratan ini juga berlaku bagi mitra business partners. Throughout 2025, GMF did not recruit
kerja yang bekerja sama dengan Perseroan. Sepanjang underage employees (under 18 years old), ensuring that
tahun 2025, GMF tidak pernah merekrut karyawan di no incidents of underage employment occurred within
05 bawah umur (di bawah 18 tahun) sehingga tidak terdapat the company or its partner organizations. [OJK F.19]
insiden karyawan di bawah umur yang dipekerjakan [ESG S-10]
oleh Perseroan maupun mitra kerja yang bekerja sama
06 dengan Perseroan. [OJK F.19] [ESG S-10]
Program Management Trainee Rookie Development Program
Rookie Development Program (RDP) pertama kali The Rookie Development Program (RDP) was first
dilaksanakan tahun 2023. Ini adalah sebuah program implemented in 2023. This is a two-year program
yang dilaksanakan selama dua tahun untuk membekali designed to equip Rookies (new employees) with
Rookies (karyawan baru) dengan pengetahuan, knowledge, leadership skills, and attitudes aligned with
leadership skill dan attitude yang selaras dengan AKHLAK BUMN values, ensuring they are prepared for
AKHLAK BUMN agar siap ditempatkan di perusahaan placement in companies within the Garuda Indonesia
yang tergabung di Garuda Indonesia Group pada Group across various positions, such as Engineering,
berbagai posisi seperti Engineering, Planning dan Planning, and Business Support.
Business Support.
Laporan Keberlanjutan - Sustainability Report
Hasil Rekrutmen 2025 2025 Recruitment
Pada tahun 2025, GMF telah melakukan rekrutmen In 2025, GMF recruited 275 new permanent and non-
terhadap 275 karyawan baru tetap dan tidak tetap. permanent employees. These numbers are equal to 5,5%
Jumlah tersebut setara 5,5% dari jumlah keseluruhan of total number of employees in 2024. [ESG G-03]
karyawan pada tahun 2025. [ESG G-03]
Rekrutmen ini mengalami penurunan sebesar 56,4% This recruitment saw a 56,4% decrease compared to
dibandingkan rekrutmen tahun 2024 saat GMF 2024, when GMF hired 631 new employees. The decline
melakukan rekrutmen 631 karyawan baru. Penurunan in recruitment was primarily due to adjustments to the
rekrutmen ini terutama dipengaruhi oleh penyesuaian selection process in 2025, with the entire recruitment
tahapan proses seleksi pada tahun 2025, dimana seluruh process now fully managed by GMF, including the
proses rekrutmen dikelola secara penuh oleh GMF, English Test and Medical Check-Up (MCU), which were
termasuk pelaksanaan English Test dan Medical Check administered directly by the company. Furthermore,
Up (MCU) yang diselenggarakan secara langsung oleh limited participant capacity for the English Test and
perusahaan. Selain itu, keterbatasan kapasitas peserta Psychometric Test phases necessitated a phased
pada tahap English Test dan Psikotes menyebabkan implementation of the tests, limiting the number of
pelaksanaan tes harus dilakukan secara bertahap, candidates that could be processed at any one time and
sehingga jumlah kandidat yang dapat diproses dalam extending the recruitment process relatively significantly
satu waktu menjadi lebih terbatas dan durasi proses compared to the previous year.
rekrutmen relatif lebih panjang dibandingkan tahun
sebelumnya.
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PT Garuda Maintenance Facility Aero Asia Tbk
Perekrutan Berdasarkan Level Jabatan
Recruitment by Position
Status Karyawan
Employee Status
Keterangan
2025 2024
Description
Tetap Tidak Tetap Tetap Tidak Tetap
Permanent Contract Permanent Contract
Level Professional 31 21 32 254
Level Engineer 16 52 14 78
Level Technician 62 93 4 249
Jumlah EMPLOYEE
109 TURNOVER
166 50 581
Total
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
GMF calculates the employee turnover rate annually
TINGKAT PERPUTARAN PEGAWAI as one of the bases for implementing appropriate HC
management practices, with a focus on optimizing
GMF menghitung tingkat perputaran pegawai (turnover) productivity and ensuring employee loyalty. The
setiap tahunnya sebagai salah satu dasar untuk results of the turnover rate calculation also indicate
menerapkan manajemen SDM yang tepat, berfokus GMF's competitiveness as the primary destination for
pada optimalisasi produktivitas dan memastikan job seekers in the MRO industry nationally. Despite
loyalitas pegawai. Hasil perhitungan turnover rate juga not facing stiff competition from other MRO players
menunjukkan tingkat kompetitif GMF sebagai perusahaan nationally, GMF ensures that employees feel satisfied
tujuan utama para pencari kerja di industri MRO secara working at the Company.
nasional. Walaupun tidak memiliki persaingan yang ketat
dengan pemain MRO lainnya secara nasional, namun
GMF juga memastikan bahwa para pegawai merasa puas The number of employees who left the Company during
bekerja di Perseroan. 2025 was 224 individuals or 4,46 % of the total number
of employees in 2025. [ESG S-03]
Jumlah karyawan yang meninggalkan Perseroan selama
tahun 2025 adalah 224 orang atau 4,46% dari jumlah COMPETENCY DEVELOPMENT
keseluruhan karyawan pada tahun 2025. [ESG S-03] [OJK F.22]
PENGEMBANGAN KOMPETENSI
[OJK F.22]
Mekanisme Pengembangan Kompetensi Karyawan GMF
Mechanism of GMF Employee Competency Development
Training Need
Analysis
Knowledge Learning
Management Service
405
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01
Knowledge Management Learning Services
02 Program ini bertujuan untuk meningkatkan pengetahuan dan Dilakukan untuk pegawai GMF sesuai dengan peraturan yang
keterampilan pegawai agar dapat memiliki daya saing tinggi. Poin berlaku untuk industri perawatan pesawat. GMF senantiasa
penting di sini adalah adanya media transfer pengetahuan yang meningkatkan kompetensi pegawai melalui Annual Training Program
dapat diakses seluruh pegawai untuk mengoptimalkan proses yang mencakup Technical Training dan Leadership & Management
03 peningkatan kemampuan. Terdapat knowledge management portal Training. Technical Training berlaku bagi seluruh pegawai GMF.
yang dapat digunakan pegawai untuk mengakses berbagai macam This program is meant to update the knowledge of GFM employees
pengetahuan yang dapat menunjang proses kerja, terutama yang with the latest regulation in the aircraft maintenance industry. GMF
04 berkaitan dengan aktivitas perawatan pesawat. always try to enhance the competencies of its employes through
This program is designed to enhance the knowledge and skills of Annual Training Program that includes Technical Training and
employees to have high level of competitiveness. The important Leadership & Management Training. Technical Training applies to
point here is to have a channel for knowledge transfer that is all employees.
05 accessible for all employees to optimize the process of knowledge
enhancement. The Company also owns a knowledge management Leadership & Management Training diberikan untuk posisi manajerial
portal for employees to gain knowledge on various information to dan mengacu pada ketentuan GMF Leadership Academy melalui
improve their working process, especially those related to aircraft Leadership & Managerial Development Program (LMDP) sebagai
06 maintenance. berikut:
Leadership & Management Training is given to employees who are in
Aktivitas program adalah: the managerial position with training material that refer to the GMF
• Sharing Session; Leadership Academy thugh Leadership & Managerial Development
• Penulisan artikel; Program (LMDP) as follows:
• Forum Diskusi; • Formal Master Education (S2)
• Ceria Inspirasi; • Emerging Leadership Program (ELP)
• Dokumentasi Best Practice; • Operational Leadership Program (OLP)
• Konten edukasi Instagram: Self Development, Aircraft Fact, • Strategic Leadership Program (SLP)
Innovation Corner. • Certified Business Management (CBM)
The activities of the programs are as follows: • MRO Finance
• Sharing Session; • MRO Management
• Article Writing;
• Discussion Forum;
• Inspirational Story;
• Best Practice Documentation;
Laporan Keberlanjutan - Sustainability Report
• Instagram education content: Self Development, Aircraft Fact,
Innovation Corner.
Pengembangan Kompetensi Berdasarkan Level Jabatan
Competency Development by Position
Level Jumlah Peserta
Jenis Pelatihan Nama Pelatihan Tujuan Pelatihan
Jabatan Number of
Training Type Training Name Training Purpose
Position Participants
Diperuntukkan bagi para Group Head atau
talent Group Head, untuk belajar terkait
peran kepemimpinan & cara mengelola
S t r a te g i c L e a d e r s h i p
Group Head Leadership Training team, juga untuk memastikan semua 25
Program
Indikator Kinerja Utama dapat didelegasikan
serta diterapkan dengan benar agar target
keberhasilan perusahaan dapat tercapai.
Diperuntukkan bagi para Division Head atau
talent Division Head, untuk belajar terkait
peran kepemimpinan & cara mengelola
Operational Leadership
Division Head Leadership Training team, juga untuk memastikan semua 29
Program
Indikator Kinerja Utama dapat didelegasikan
serta diterapkan dengan benar agar target
keberhasilan perusahaan dapat tercapai.
Diperuntukkan bagi para Department
Head atau talent Department Head, untuk
belajar terkait peran kepemimpinan & cara
Foundational Leadership mengelola team, juga untuk memastikan
Leadership Training 35
Skill semua Indikator Kinerja Utama dapat
didelegasikan serta diterapkan dengan
Department benar agar target keberhasilan perusahaan
Head dapat tercapai.
Diperuntukkan bagi para Manager atau
talent Manager, terutama yang mempunyai
Management Training MRO Finance latar belakang non-financial untuk dapat 32
memahami financial management pada
MRO.
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PT Garuda Maintenance Facility Aero Asia Tbk
Pengembangan Kompetensi Berdasarkan Level Jabatan
Competency Development by Position
Level Jumlah Peserta
Jenis Pelatihan Nama Pelatihan Tujuan Pelatihan
Jabatan Number of
Training Type Training Name Training Purpose
Position Participants
Diperuntukkan bagi Manager atau talent
Manager untuk belajar tentang pengelolaan
Management Training MRO Management penyedia perawatan (MRO) berdasarkan 77
dengan regulasi terkini, tren bisnis MRO, dan
praktik terbaik dalam manajemen MRO.
Bachelor Graduate
Sebagai pengembang kemampuan dan ilmu -
Development
karyawan di jenjang Pendidikan formal.
Post Graduate Development -
Orientation Training 500
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Formal Education to Basic Competency Training 4.315
pursue Bachelor’s
Staff Job Competency Training 744
and Master’s Degree Berbagai macam program pelatihan yang
Training Continuation / Mandatory harus dilalui oleh para staff bagian dari
4.418
Training pelatihan dasar dan pengembangan ilmu
sesuai jabatan.
Task Competency Training 1.052
Supervisory Training -
External Training 415
Jumlah
11.642
Total
Pelaksanaan Program
Pelaksanaan Program Learning Pelaksanaan Leadership
Knowledge Management 2025
Services 2025 Training 2025
Knowledge Management
Program Learning Services in 2025 Leadership Training Program in 2025
Program in 2025
• 354 kali sharing session telah • 34 kelas Technical Training | • 70% pejabat struktural dan 30%
dilaksanakan | times of sharing Technical Training classes talent mendapatkan leadership
session • 7 batch Leadership & Management training | 70% structural officers and
• 80 dokumentasi inspirational story Training 30% talent followed the leadership
telah disebarkan | best practice training
documentation disseminated
• 147 Dokumentasi best practice
telah disebarkan
• 56 buah artikel telah disebarkan |
articles disseminated
Ringkasan Pelatihan Karyawan 2025
Employee Training Summary in 2025
Keterangan Jumlah Event Jumlah Peserta
Description Total Events Total Participants
Learning Service
Orientation Training 5 500
Basic Competency Training 272 4.315
Job Competency Training 68 744
Task Competency Training 33 1.052
Continuation/Mandatory Training and Remedial Training 483 4.418
Training for Leaders
Leadership Skill 3 89
MRO Finance 1 32
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01
Ringkasan Pelatihan Karyawan 2025
02 Employee Training Summary in 2025
Keterangan Jumlah Event Jumlah Peserta
Description Total Events Total Participants
03 MRO Management 3 77
Mandatory Training
04 Initial Human Factors in Aircraft Maintenance 19 331
Safety Management System Awareness 16 328
Regulation 145 21 395
05
Dangerous Goods Awareness 10 220
Fuel Tank Safety 13 269
06
Quality System 19 314
Rata-rata Jam Pelatihan dan Pengembangan Karyawan [S-05]
Average Hour of Employee Training and Development [S-05]
Rata-Rata Jam Jumlah Karyawan Berpartisipasi Persentase Jumlah Karyawan Berpartisipasi
Pelatihan per Karyawan dalam Program Pelatihan dalam Program Pelatihan
Average Training Hour Total Employees Participated in Percentage of Total Employees Participated
per Employee Training Programs in Training Programs
2,5 jam/karyawan
11.806 95,2%
2,5 hour/employee
Laporan Keberlanjutan - Sustainability Report
Biaya Pengembangan Kompetensi Competency Development Cost
Re a l i s a s i b i aya p e n g e m b a n g a n ko m p e te n s i In 2025, the Company spent Rp4.997.420.505,- to
karyawan pada tahun 2025 tercatat sebesar sebesar improve the competencies of its employees, 36,1%
Rp4.997.420.505,- meningkat 36,1% dibandingkan tahun higher compared to Rp3.672.171.450,- spent in 2024
2024 sebesar Rp3.672.171.450,-. Peningkatan ini terjadi This increase occurred in line with the increase in the
seiring dengan bertambahnya jumlah peserta training number of training participants, influenced by the
yang dipengaruhi oleh rekrutmen karyawan baru serta recruitment of new employees and mandatory training
kewajiban pelatihan sebagai persyaratan promosi requirements for job promotions.
jabatan.
Selain itu, peningkatan biaya juga dipengaruhi oleh Furthermore, the increase in costs was also influenced
kebutuhan pemenuhan compliance dan regulasi, by compliance and regulatory requirements, including
termasuk pelaksanaan corrective training. Di sisi lain, the implementation of corrective training. Furthermore,
terdapat kenaikan biaya vendor dan sertifikasi akibat there were increases in vendor and certification costs
inflasi, serta adanya strategi investasi jangka panjang due to inflation, as well as the company's long-term
perusahaan melalui pengembangan kapabilitas baru investment strategy through developing new capabilities
sebagai persiapan ekspansi bisnis. in preparation for business expansion.
Pelatihan Organ Tata Kelola Perseroan Training for Corporate Governance
[OJK E.2] [GRI 2-17] Organ [OJK E.2] [GRI 2-17]
Pengembangan kompetensi juga berlaku untuk setiap The Company also improves the competencies of its
organ tata kelola Perseroan melalui serangkaian program governance bodies through a series of external training
pelatihan dari pihak eksternal. Pelatihan ini dilakukan programs. Through this training, the Company hopes that
untuk mendukung kompetensi setiap anggota dalam all members can improve their competencies to do what
menjalankan tugas dan kewajibannya untuk mendukung must be done to support Good Corporate Governance
Tata Kelola Perusahaan yang Baik serta memastikan implementation and ensure business continuity.
keberlangsungan usaha dalam jangka panjang.
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Informasi mengenai pendidikan atau pelatihan bagi Information concerning the training and education
Dewan Komisaris, Direksi, Komite-komite, Sekretaris programs until the end of 2025 for the Board of
Perusahaan, dan Audit Internal sampai dengan akhir Commissioners, the Board of Directors, Committees,
tahun 2025 dapat dilihat dalam informasi berikut, yang Corporate Secretary, and Internal Audit, are available in
mencakup mengenai program pelatihan dan pihak the following information, which covers the information
pemberi pelatihan. Tidak semua organ Perseroan regarding training and program and organizers. Not all
mengikuti pelatihan dan GMF tidak mengadakan Company organs participated in the training and GMF
pelatihan-pelatihan khusus untuk organ-organ tersebut, did not organize any particular training programs for
namun masing-masing anggota tetap mengikuti those organs, but each member still followed the current
perkembangan industri yang berlaku. industrial development.
Dewan Komisaris dan Komite
Board of Commissioners and Committees
Nama dan Jabatan Program Pelatihan
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Name and Position Training Program
Menjabat hingga 5 Juni 2025
Served until June 5, 2025
• Dharmadi
Komisaris Utama
President Commissioner
• Rahmat Hanafi
Komisaris
Topik Pelatihan: Business Judgement Rules
Commissioner
Narasumber dari PT Sinergi Daya Prima, yang diadakan pada 3
• Abhan
Januari 2025.
Komisaris Independen
Independent Commissioner
Training Subject: Business Judgement Rules
• Ali Gunawan
Speaker from PT Sinergi Daya Prima, organized on January 3, 2025.
Komisaris Independen
Independent Commissioner
• Agit Atriantio
Komisaris Independen
Independent Commissioner
Menjabat per 31 Desember 2025
Serving as of December 31, 2025
• Oki Yanuar
Komisaris Utama
President Commissioner
• Giring Ganesha Djumaryo
Komisaris
Commissioner Topik Pelatihan: Master Class Risk Governance & QRGP Certification
• Dean Arslan Narasumber dari CRMS Indonesia, yang diadakan pada 3 Desember
Komisaris Independen 2025.
Independent Commissioner
• Edward Okky Avianto Training Subject: Master Class Risk Governance & QRGP Certification
Anggota Komite Audit Speaker from CRMS Indonesia, organized on December 3, 2025.
Member of Audit Committee
• Sugiharto Prapto
Anggota Komite Pemantau Risiko dan Tata Kelola Terintegrasi
Member of Risk Monitoring and Integrated Governance
Committee
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01
Direksi
02 Board of Directors
Nama dan Jabatan Program Pelatihan
Name and Position Training Program
03 Menjabat hingga 5 Juni 2025
Served until June 5, 2025
• Irvan Pribadi
04 Direktur Base Operation
Director of Base Operations
• Mukhtaris Topik Pelatihan: Business Judgement Rules
Direktur Line Operation Narasumber dari PT Sinergi Daya Prima, yang diadakan pada 3
05 Director of Line Operation Januari 2025.
• Pudjo Sarwoko
Direktur Human Capital & Corporate Affairs Training Subject: Business Judgement Rules
Director of Human Capital & Corporate Affairs Speaker from PT Sinergi Daya Prima, organized on January 3, 2025.
06 • Salusra Satria
Direktur Keuangan
Director of Finance
Menjabat per 31 Desember 2025
Serving as of December 31, 2025
Topik Pelatihan: Business Judgement Rules
Narasumber dari PT Sinergi Daya Prima, yang diadakan pada 3
Andi Fahrurrozi
Januari 2025.
Direktur Utama
CEO
Training Subject: Business Judgement Rules
Speaker from PT Sinergi Daya Prima, organized on January 3, 2025.
Laporan Keberlanjutan - Sustainability Report
Sekretaris Perusahaan
Corporate Secretary
Nama dan Jabatan Program Pelatihan
Name and Position Training Program
Topik Pelatihan: Business Judgement Rules
Narasumber dari PT Sinergi Daya Prima, yang diadakan pada 3
Rian Fajar Isnaeni Januari 2025.
Corporate Secretary & Legal Group Head
Training Subject: Business Judgement Rules
Speaker from PT Sinergi Daya Prima, organized on January 3, 2025.
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Audit Internal Internal Audit
Sebanyak 17 peserta mengikuti pelatihan, terdiri dari berbagai
A total of 17 participants took part in the training, comprising various
tingkat profesi audit. Peserta pelatihan: Internal Audit Group
levels of audit pofessionals. The training participants are: VP Internal
Head, Operation & IT Audit Division Head, Corporate & Financial
Audit, Operation & IT Audit and Corporate & Financial Audit, Senior
Audit Division Head, Senior Auditor, dan Auditor. Berikut ini adalah
Auditors, Auditors. The following is the information regarding the
informasi mengenai program pelatihan yang diikuti oleh Internal Audit
training program of VP Internal Audit, and a summary of the training
Group Head, serta ringkasan pelatihan yang diikuti oleh anggota
followed by other member of Internal Audit:
Internal Audit lainnya:
Deddy Fezantino
Internal Audit Group Head
• Economic and Taxation Outlook 2025: Ikatan Akuntan Indonesia
• Risk in Focus 2025 Indonesia: The Institute of Internal Auditors
• Going Concern Opinion dalam Audit: Tantangan dan implikasi Praktis: Studi Profesionalisme Akuntan Fakultas Ekonomi & Bisnis
Universitas Indonesia
• Certified Risk Management Professional: RAP Indonesia
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
• Elevating Performance and Adding Value Get to Know the New Cybersecurity Topical Requirement: The Institute of Internal Auditors
• The 26th Indonesia Accounting Fair International Seminar: Fakultas Ekonomi dan Bisnis UI
• Marketing 101 For Finance Professionals: Ikatan Akuntan Indonesia
• Alternatif Pendanaan Pembangunan Melalui KPBU untuk Mengatasi Tekanan Fiskal Pemerintah dan Mempercepat Ketersediaan
Pelayanan Publik: Ikatan Akuntan Indonesia
• DE PSAK 414, Penurunan Nilai Aset Keuangan Syariah bagi Entitas yang Menerapkan Standar Akuntansi Keuangan Indonesia untuk
Entitas Privat: Ikatan Akuntan Indonesia
• Manajemen PPh Orang Pribadi untuk Tahun Pajak 2024 & 2025: Pratama Indomitra Konsultan
• Transparansi dan Akuntabilitas dalam Sistem Jaminan Produk Halal: Ikatan Akuntan Indonesia
• Data Science 101 for Business & Finance Professionals: Ikatan Akuntan Indonesia
• Resilient Business Models: Thriving in Uncertainty through Agile Innovation: Ikatan Akuntan Indonesia
• Establishing an Effective Technique for Internal Audit: Ikatan Akuntan Indonesia
• Tata Kelola Keuangan UMKM “Teori & Praktik”: Ikatan Akuntan Indonesia
• Permenkop UKM 2/2024: Kebijakan Akuntansi Koperasi & Peran KJA Pada Koperasi: Ikatan Akuntan Indonesia
• Arah Kebijakan Pengampunan Pajak: Ikatan Akuntan Indonesia
• Penerapan Akuntansi Entitas Investasi: Ikatan Akuntan Indonesia
• BSE Masterclass “Global Trade Tensions: Turning Crisis into Opportunity”: BUMN School of Excellence
• Speaking Confidently and Effectively: LinkedIn Learning
• Onboard New Customers for Loyalty, Engagement, and Expansion: LinkedIn Learning
• Risk Maturity Index: GITC
• Kode Etik Akuntan Indonesia: Ikatan Akuntan Indonesia
• Tata Kelola Penyelenggaraan Haji dan Umrah yang Akuntabel: Ikatan Akuntan Indonesia
• The Future of Corporate Governance: A Balance Between Power, Purpose, and Principles: MRT Jakarta
• Mitigasi Risiko Dalam Transformasi Digital: LSPMR
• ISSA 5000 Unveiled: Elevating the Future of Sustainability Assurance in Indonesia: SPA FEBUI
• PSAK 414: Penurunan Nilai Aset Keuangan Syariah bagi Entitas yang Menerapkan Standar Akuntansi Keuangan Indonesia untuk
Entitas Privat: Ikatan Akuntan Indonesia
• Melampaui ketidakpastian: Peran strategis K/L,Pemda,dan BUMN, dalam menentukan Batas Risiko Pembangunan Nasional: LSPMR
• Reviu Mutu KJA: Ikatan Akuntan Indonesia
• Insights from the World’s Top CIA Scorer: The Institute of Internal Auditors
• Standar Pengungkapan Keberlanjutan (SPK) dan Tantangan Penerapan dalam Transformasi Keuangan Berkelanjutan: Ikatan Akuntan
Indonesia
• Risk & Governance Summit 2025: OJK
• The Strategic Role of Accountants: Enhancing Investor Connections Through IPO Success: SPA FEBUI
• IAI Economic Briefing 2025: Ikatan Akuntan Indonesia
• Using AI for Data-Driven Insights: LinkedIn Learning
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01
Program pelatihan anggota lainnya
Training program of other members
02 • Risk Maturity Index: GITC
• Strategic Agility: LinkedIn Learning
• Listening to Customers: LinkedIn Learning
• 21 Opportunities for Better Networking: LinkedIn Learning
03 • Making Big Goals Achievable: LinkedIn Learning
• The Future of Audit: LinkedIn Learning
• Managing Multiple Projects: LinkedIn Learning
04 • Public Training Certified Risk Based Audit Profesional: Dilatih.co
• Certified Risk Management Professional: RAP Indonesia
• Audit Forensik dan Deteksi Korupsi: Lemiknas
• Implementation & Internal Audit ISO 27001:2022 Information Security Management System: ITSEC
05 • ISO/IEC 27001 Lead Auditor Training Course: PECB
• Certified Risk Management Officer: RAP Indonesia
• Mitigasi Risiko Dalam Transformasi Digital: LSPMR
• Onboard New Customers for Loyalty, Engagement, and Expansion: Linkedin Learning
06 • Leading through Challenges: Strategies for Executive Leaders: Linkedin Learning
• Top 10 Rules for Highly Effective Leadership: Linkedin Learning
• Championing the Customer in Everything You Do : Linkedin Learning
• Public Training Certified Data Visualization Professional: Dilatih.co
• Qualified Internal Audit Tingkat Lanjutan: Yayasan Pendidikan Internal Audit
• Qualified Internal Audit Tingkat Manajerial: Yayasan Pendidikan Internal Audit
• Cybersecurity Foundations: Linkedin Learning
• Social Media Marketing: Strategy and Optimization: Linkedin Learning
• Audit and Due Diligence Foundations: Linkedin Learning
• Introduction to ESG: Environmental, Social, and Governance: Linkedin Learning
• Shifting Horizon for Internal Auditor : Navigating Emerging Risk, Governance and Opportunities in 2025: Yayasan Pendidikan Internal
Audit
• Qualified Internal Audit Tingkat Dasar: Yayasan Pendidikan Internal Audit
• 5S Workplace Organization : PT SSCX International
• Human Factors & Safety Management System Continuation Training: Inhouse
• MRO Finance: Inhouse
Laporan Keberlanjutan - Sustainability Report
• Operational Leadership Program: Inhouse
• Training of Trainers: Inhouse
• GMF Quality System for Supporting Personnel: Inhouse
• Safety Management System Awareness Training: Inhouse
• Initial Human Factor In Aircraft Maintenance : Inhouse
• General Aircraft Knowledge : Inhouse
• Basic Planning: Inhouse
Enterprise Risk Management Enterprise Risk Management
Nama dan Jabatan Program Pelatihan
Name and Position Training Program
Business Continuity Planning (BCP) & Business Continuity
Management (BCM)
Brian Harfiansyah
Waktu Pelaksanaan:
Senior ERM & Internal Control Analyst
05/03/2025 s.d 07/03/2025
Penyelenggara:
Multimatics, PT Lifelong Learning
Quality Assurance & Safety Quality Assurance & Safety
Nama dan Jabatan Program Pelatihan
Status Sertifikasi personnel
Name and Position Training Program
Senior A/C Maintenance Inspector, A/C
Aircraft Maintenance Engineer License 107 orang tersertifikasi (100%)
Quality Inspector, A/C Maintenance Engineer
Certified Quality Auditor Certified Quality Auditor 8 orang tersertifikasi (80%)
Associate Quality Auditor, Senior Quality
Associate Quality Auditor 17 orang tersertifikasi (75%)
System Engineer
Senior Qualification & Licensing Assessor,
Qualification and Licensing Assessor 8 orang tersertifikasi (100%)
Qualification & Licensing Assessor,
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PT Garuda Maintenance Facility Aero Asia Tbk
PENILAIAN KINERJA PEGAWAI & EMPLOYEE ASSESSMENT & CAREER
MANAJEMEN KARIER MANAGEMENT
BSC Corporate
BSC Directorate
BSC Dinas
Mid Year, and End
Year Perfomance Goal
Review Setting
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
DEVELOPMENT: Evaluating Planning
Promotion,
Rotation, Merit,
Incentive
PMS
Managing
Performance Monitoring Continuous
Feedback, Coaching and
Counselling
GMF menerapkan sistem manajemen kinerja yang GMF implements a performance management system
berdasarkan tiga proses yaitu perencanaan, pengelolaan (planning, performance management, and evaluation)
kinerja, dan evaluasi untuk menilai kinerja para pegawai to assess employee performance.
(assessment).
Individual Performance Plan (IPP) ditetapkan sebagai The Individual Performance Plan (IPP) becomes the
sasaran kinerja yang merupakan turunan dari KPI atau performance basis derived from the KPI or Target Unit
Target Unit dan Dinasnya. Kinerja pegawai dipantau dan of its Department. Individual Performance Tracking
dinilai dengan Individual Performance Tracking (IPT). (IPT) will monitor and assess employee performance.
Selain itu, penilaian juga dilakukan terhadap pegawai In addition, employees are assessed based on GMF
mengenai kriteria GMF Spirit, core competencies dan Spirit, core competencies, and managing people
managing people competencies (level struktural) yang competencies (for structural levels), incorporating
menggabungkan informasi dari atasan, rekan kerja, input from supervisors, peers, subordinates, and self-
bawahan dan diri sendiri. Hasilnya akan dilaporkan dalam assessments. The results are available in the Individual
Individual Performance Report (IPR). Keempat proses Performance Report (IPR). These three processes are
tersebut dilakukan dengan menggunakan sistem online, carried out using an online system, namely MyHC (Talent
yaitu MyHC (Talent Management System). Management System).
IPP IPT IPR CAP 360
Mid-year & End-year Total
Mid-year & End-year
hasil dari pencapaian KPI,
≥ 1 kali sebulan untuk semua Penugasan khusus bagi Penilaian kinerja terhadap
KPI dan Target OCP, dan CA Balancing
level jabatan Komunikasi dua pegawai terpilih Bobot atasan, rekan kerja, diri
OCP dan Target Komunikasi atasan dan
arah Formal dan tercatat CAP Pengukuran kinerja sendiri dan bawahan
Bobot KPI dan bawahan untuk persetujuan
(terdokumentasi) dan target (khusus structural)
OCP Mid-year and End-year
Once a month for all jobs level Challenging Assignment Mid-year and End-year
KPIs and Targets Total results from KPI,
Two-way communication for talent CAP Performance assessment
OCP Targets KPI OCP, and CA achievements
Fo r m a l a n d r e c o r d e d Weight Per formance of superiors, colleagues,
and OCP Weight Balancing Communication of
(documented) Measurement oneself and subordinates
superiors and subordinates
(specifically structural)
for approval
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01
Atasan masing-masing pegawai menilai kinerja setiap The supervisor of each employee conducted a fair
02 bawahannya secara adil. Penilaian kinerja dilakukan dua evaluation of his subordinate’s performance. There is a
kali dalam setahun dan diatur dalam Prosedur Bisnis two-time appraisal program every year, as stipulated in
Performance Management System (PMS). Hasil tersebut the Performance Management System (PMS) Business
03 kemudian menjadi bahan pertimbangan bagi Perseroan Procedure. The Company uses the assessment to give
dalam memberikan reward, punishment, serta program rewards and punishments and development programs
pengembangan kepada karyawan. Karyawan dan atasan to employees. Employees and supervisors will be able to
dapat melakukan dialog/diskusi baik secara daring have dialogue/discussion either online or face-to-face
04
atau pertemuan tatap muka. Hal ini dapat memberikan meetings. This can provide convenience for employees,
kemudahan bagi para karyawan sehingga berdampak resulting in more effective and efficient working time.
kepada waktu kerja yang lebih efektif dan efisien.
05
Pada tahun 2026, GMF memberikan berbagai jenis In 2026, GMF provides various types of rewards
reward sesuai dengan hasil penilaian kinerja pegawai. according to the results of employee performance
06 Salah satu bentuk reward adalah pemberian apresiasi assessments. Special Recognition is part of reward to
kepada 68 pegawai yang dinilai memiliki kinerja terbaik give appreciation for 68 employees who are considered
sepanjang tahun 2025 dan memberikan kontribusi di to have the best performance throughout 2025 and have
atas rata-rata kepada Perusahaan. Terdapat 3 kategori made above-average contributions to the Company.
pemberian apresiasi yaitu: There are 3 categories of appreciation, namely:
1. Most Valuable Employee, yaitu penghargaan bagi 1. Most Valuable Employee, an award for employees
pegawai dengan penilaian kinerja tertinggi dan with the highest performance and given to only 1
diberikan hanya kepada 1 (satu) orang di setiap (one) person in each department.
dinasnya.
2. Outstanding Performer, yaitu pegawai yang menonjol 2. Outstanding Performer, an award for employees who
dalam kinerja dan dedikasinya terhadap pekerjaan. stand out in their performance and dedication to
Mereka tidak hanya mencapai target kinerja tetapi their work. Not only achieve performance targets
Laporan Keberlanjutan - Sustainability Report
juga menunjukkan kemampuan ekstra, inisiatif, dan but also demonstrate extra abilities, initiative, and
kontribusi positif terhadap tim dan perusahaan positive contributions to the team and the company
secara keseluruhan. Para outstanding performer ini as a whole. These outstanding performers are also
juga menjadi contoh yang menginspirasi bagi rekan- inspiring examples for their colleagues and help
rekannya dan membantu menciptakan lingkungan create a productive and positive work environment.
kerja yang produktif dan positif.
3. Excellent PDCA , yaitu pegawai yang diberikan 3. Excellent PDCA, an award for employees who are
penugasan khusus sebagai PDCA diluar pekerjaan given special assignments as PDCA outside of their
utamanya dan dinilai terbaik dalam mengerjakan main job and are considered the best in carrying out
tugas PDCA. their PDCA tasks.
4. People Champion Awards, yaitu program apresiasi 4. People Champion Awards, an appreciation program
yang diberikan kepada pegawai dengan kinerja given to employees with outstanding performance
unggul serta kontribusi signifikan dalam mendukung and significant contributions to organizational
pencapaian kinerja organisasi. Penghargaan performance. These awards are presented in several
ini diberikan melalui beberapa kategori yang categories representing individual excellence in
merepresentasikan keunggulan individu dalam aspek productivity, customer service reliability, innovation,
produktivitas, keandalan layanan kepada pelanggan, work quality, collaboration, operational excellence,
inovasi, kualitas kerja, kolaborasi, keunggulan and the implementation of corporate culture.
operasional, serta penerapan budaya Perusahaan.
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PT Garuda Maintenance Facility Aero Asia Tbk
Manajemen Karier
Career Management
Manajemen karier berkaitan erat dengan sucession Career management is closely related tosucession
planning GMF untuk mempertahankan tingkat kualitas planning GMF to maintain the quality level of human
SDM dari risiko turnover karyawan. Melalui manajemen resources from risk turnover employee. Through career
karier, karyawan diberi kesempatan untuk meningkatkan management, employees are given the opportunity
tingkat kesejahteraan dengan mendapatkan posisi yang to increase their level of welfare by getting a higher
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
lebih tinggi. position.
Penentuan Formasi Jabatan Asesmen
Formation Position Assessment Penilaian Akhir
Final Decision
• Penentuan kualifikasi jabatan; • Menilai kompetensi individu dengan
• Landasan penyusunan jalur karier. kualifikasi jabatan; • Keputusan akhir promosi karyawan;
• Qualification of position; • Dilakukan oleh tim assessor; • Pelatihan dan pengembangan lebih
• Career path foundation. • Melibatkan Komite SDM (expert, subject lanjut, jika diperlukan.
matter expert, human capital personnel); • Final decision on employee promotion;
• Quality personnel for safety (jika • Further training and development, if
dibutuhkan). needed.
• Assessing the individual competencies with
job qualifications;
• Conducted by an assessor team;
• Involving the HR Committee (expert, subject
matter expert, human capital personnel);
• Quality personnel for safety (if needed).
Proses Manajemen Karier
Careet Management Process
Dual Career Path: Profesional & Struktural
Dual Career Path: Professional & Structural
Jalur profesional memberi karyawan kesempatan untuk menjadi ahli di bidang tertentu. Jalur struktural membuka kesempatan karier
berdasarkan kemampuan manajerial.
The professional track allows employees to become experts in specific areas. The structural path opens career opportunities based on
managerial abilities.
HASIL MANAJEMEN KARIER 2025 CAREER MANAGEMENT RESULTS IN
2025
Melakukan Review Career Level pada sistem Manajemen Conducting a review of Career Levels in the Career
Karir dengan konsep Job Enrichment & Job Enlargement. Management System using the concepts of Job
Enrichment and Job Enlargement.
Melaksanakan review dan perbaikan secara periodik Periodically reviewing and improving the Personal
terhadap dokumen Personal Competency Manual (PCM) Competency Manual (PCM) to ensure continuous
untuk terus melakukan update terhadap perubahan updates in line with changes and the relevance of
dan kesesuaian kompetensi yang dibutuhkan serta required competencies, as well as revising PB 06-005
melakukan revisi PB 06-005 Pengelolaan Karir Pegawai on Employee Career Management.
Penetapan pegawai yang termasuk ke dalam kelompok Determining employees classified in frozen job groups
jabatan yang dibekukan (freeze) untuk selanjutnya dapat (freeze) so they can be developed into positions one
dikembangkan ke jabatan dengan jenjang satu level lebih level higher or remain in their current roles until normal
tinggi atau ditetapkan dalam jabatan tersebut sampai retirement.
pensiun normal.
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01
Selain melakukan pembenahan terkait pengelolaan karir In addition to improving career management within the
02 di perusahaan, melalui Assessment Center, GMF telah company, through the Assessment Center, GMF has
menyelenggarakan proses asesmen terhadap pada conducted assessments for 16 on Vice President-level,
Level Vice President sebanyak 16 orang, Senior Manager 40 Senior Managers, and 84 Managers.
03 sebanyak 40 orang, dan Manager sebanyak 84 orang.
Promosi dan Mutasi Pegawai tahun 2025
04 Employees Promoted and Mutated in 2025
Promosi Mutasi
Promotion Mutation
05 • 6 orang level Vice President • 5 persons for Vice President’s level
• 25 orang level Senior Manager • 26 persons for Senior Manager’s level
• 41 orang level Manager • 49 persons for Manager’s level
• 680 orang level Staff • 373 persons for Staff’s level
06
Salah satu hasil promosi yang perlu untuk dibahas yaitu One of the noteworthy promotional outcomes is
promosi Andriyono Novan Hartoko. Beliau diangkat the promotion of Andriyono Novan Hartoko. He was
menjabat Vice President Engineering Services pada 1 appointed as Vice President Engineering Services on
Oktober 2024 setelah sebelumnya menempati posisi October 1, 2024, having previously served as Senior
Senior Manager Line Maintenance Production Planning. Manager Line Maintenance Production Planning. Joining
Beliau bergabung dengan GMF sejak tahun 2008, GMF in 2008, his career has steadily progressed, holding
kariernya terus meningkat sebagai seorang Engineer. various positions as Engineer. This shows that GMF has
Informasi ini menunjukkan bahwa GMF memiliki jenjang a clear career path for its employees.
karier yang jelas.
Laporan Keberlanjutan - Sustainability Report
RENCANA PENGEMBANGAN SDM HC DEVELOPMENT PLAN IN 2026
TAHUN 2026
Program dan Rencana Kerja SDM tahun 2025 akan lebih The HC Work Plan and Program in 2025 will be focused
fokus kepada: on:
1. Penguatan dalam penerapan nilai GMF Spirit dalam 1. Strengthening the implementation of GMF Spirit
perilaku dan budaya kerja. values in work behavior and culture.
2. Pelaksanaan Sharing Session di level dinas dan 2. Implementing Sharing Sessions at the agency and
direktorat dengan mengangkat topik sesuai isu dan directorate levels, addressing topics relevant to
kebutuhan terkini. current issues and needs.
3. Program Recruitment untuk memastikan pemenuhan 3. Recruitment Program to ensure timely, high-
Manpower Planning (MPP) secara tepat waktu, quality, and aligned Manpower Planning (MPP)
tepat kualitas, dan selaras dengan kebutuhan bisnis implementation, aligned with the Company's
Perusahaan melalui berbagai skema rekrutmen agar business needs, through various recruitment
perusahaan memperoleh talenta yang kompeten schemes, ensures the Company obtains competent
untuk mendukung keberlanjutan operasi dan talent to support sustainable operations and achieve
pencapaian target jangka Panjang. long-term targets.
4. Program manajemen karir untuk memberikan arah 4. Career Management Program to provide clear,
karier yang jelas, terstruktur, dan komprehensif bagi structured, and comprehensive career paths for
seluruh pegawai, sehingga mampu meningkatkan all employees, thereby increasing motivation,
motivasi, produktivitas, dan retensi talenta di dalam productivity, and talent retention within the Company.
perusahaan.
5. Program Instructor Development untuk mengukur 5. Instructor Development Program to measure
perkembangan berkelanjutan terhadap kualifikasi the ongoing development of instructor/examiner
instruktur / penguji untuk aspek pengetahuan teknis, qualifications in technical knowledge, skills, and
keterampilan dan teknik instruksional, sehingga instructional techniques. This ensures that all
dapat memastikan bahwa semua kualitas instruktur / instructors/examiners deliver materials in a manner
penguji dalam menyampaikan materi dapat memenuhi that meets the requirements and is competent and
syarat dan kompeten serta sesuai dengan kualifikasi aligns with the instructor/examiner qualifications
Instruktur / penguji yang tercantum pada CASR Part- listed in CASR Part 147 (Continuity of Instructor
147 (Continuity of Instructor Qualification). Qualification).
6. Pengembangan kapasitas dan kapabilitas Learning
Services untuk pesawat Boeing 787 (GenX)
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PT Garuda Maintenance Facility Aero Asia Tbk
7. Peningkatan sistem manajemen kinerja melalui 6. Developing the capacity and capabilities of Learning
penambahan fitur guna mendukung penyusunan Services for Boeing 787 (GenX) aircraft.
dan penilaian Key Performance Indicator (KPI) agar 7. Improving the performance management system by
tetap selaras dengan kebutuhan Perusahaan. adding features to support the development and
8. Pengelolaan Sistem Manajemen Bakat (Talent Pool) assessment of Key Performance Indicators (KPIs)
yang terpadu melalui program talent pool identification, to ensure alignment with company needs.
talent pool development dan individual alignment. 8. Managing an integrated Talent Pool through talent
9. Peningkatan kemampuan assessment center dalam pool identification, talent pool development, and
aspek digitalisasi melalui penyediaan Assessment individual alignment programs.
Center Dashboard. 9. Improving the digital capabilities of assessment
10. Peningkatan kualitas data organisasi sebagai dasar centers by providing an Assessment Center
pengambilan keputusan berbasis data Dashboard.
11. Peningkatan sistem digital guna mendukung 10. Improving the quality of organizational data as a
integrasi proses human capital agar berdampak basis for data-driven decision-making.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
pada peningkatan akurasi, efektivitas, dan efisiensi 11. Improving digital systems to support the integration
layanan. of human capital processes.
12. Peningkatan standar pelayanan kepegawaian 12. Improving employee service standards by improving
melalui penyempurnaan fasilitas, proses, dan bentuk facilities, processes, and forms of appreciation.
apresiasi.
PERLAKUAN YANG ADIL DAN SETARA FAIR AND EQUAL TREATMENT FOR ALL
BAGI PEGAWAI [GRI 406-1] [OJK F.18] EMPLOYEES [GRI 406-1] [OJK F.18]
Perseroan memperlakukan semua pegawai secara setara The Company treats all employees equally according to
sesuai prinsip dasar ketenagakerjaan yang termuat the basic employment principles set out in Law No. 13
dalam Undang-Undang No. 13 Tahun 2003 tentang of 2003 concerning Manpower without distinguishing
Ketenagakerjaan tanpa membedakan jenis kelamin, gender, ethnicity, religion, race, and political views.
suku, agama, ras dan pandangan politik. Terdapat There is a Collective Labor Agreement (PKB) between
Perjanjian Kerja Bersama (PKB) antara Perseroan dan the Company and employees to ensure that there is a
pegawai untuk memastikan adanya komitmen tertulis written commitment for both parties fulfilling the human
kedua belah pihak dalam pemenuhan HAM yang rights when recruiting employees, participating in training
berlaku dalam hal penerimaan pegawai, pelatihan dan and competency development, career development,
pengembangan kompetensi, pengembangan karir, and remuneration. The Company also guarantees
dan remunerasi. Perseroan juga menjamin kebebasan employees the freedom to associate through a labor
pegawai berserikat dengan memfasilitasi pembentukan union as a forum for effective communication between
serikat pekerja sebagai wadah komunikasi yang efektif management and all employees. The PKB continues to
antara manajemen dan seluruh pegawai. PKB terus be updated periodically, and the Trade Union has been
diperbarui secara periodik dan Serikat Pekerja telah registered with the Manpower Office. Until the end of
didaftarkan ke Dinas Ketenagakerjaan. Sampai dengan 2025, the PKB agreed upon with the Labor Union fully
akhir tahun 2025, PKB yang telah disepakati dengan applies to all employees, both permanent and non-
Serikat Pekerja berlaku sepenuhnya terhadap semua permanent. The content of the PKB is prepared in
pegawai, baik pegawai tetap maupun pegawai tidak accordance with the applicable laws and regulations.
tetap, di mana konten dari PKB itu sendiri disusun
mengacu pada peraturan perundang-undangan yang
berlaku.
Komposisi Karyawan Perempuan dalam Manajemen Perseroan [S-01]
Composition of Female Employees in the Company’s Management [S-01]
Pria Wanita
Level Jabatan Male Female
Level of Position Jumlah Persentase Jumlah Persentase
Total Percentage Total Percentage
Entry-level
315 75,18% 42 64,62%
(Dept Head)
Mid-level
86 20,53% 21 32,31%
(Div Head)
Senior-level
18 4,30% 2 3,08%
(Group Head)
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01
Komposisi Karyawan Perempuan dalam Manajemen Perseroan [S-01]
02 Composition of Female Employees in the Company’s Management [S-01]
Pria Wanita
Level Jabatan Male Female
03 Level of Position Jumlah Persentase Jumlah Persentase
Total Percentage Total Percentage
04 Executive-level
4 80% 1 20%
(BOD)
Total Karyawan
424 86,53% 66 13,47%
Total Employees
05
06
Level Karyawan Berdasarkan Gender dan Kelompok Umur [S-02]
Employee Level by Gender and Age Group [S-02]
Rentang Level Jabatan
Usia Level of Position
Total
(tahun)
Entry-level Mid-level Senior-level Executive-level Karyawan
Age
Total
Range
Pria Wanita Pria Wanita Pria Wanita Pria Wanita Employees
(years
old) Male Female Male Female Male Female Male Female
18-25 0 0 0 0 0 0 0 0 0
25-35 61 16 6 1 0 0 0 0 84
Laporan Keberlanjutan - Sustainability Report
35-45 168 25 55 19 9 2 2 1 281
45-55 56 0 19 1 8 0 2 0 86
>55 30 1 6 0 1 0 0 0 38
REMUNERASI PEGAWAI [GRI 401-2] EMPLOYEE REMUNERATION [GRI 401-
2]
Dalam menetapkan imbal jasa bagi para pegawai, In determining employee remuneration, the Company
Perseroan berfokus pada paket remunerasi yang prioritizes competitive remuneration packages and other
sesuai dan sejumlah manfaat material lainnya. Guna significant benefits. These packages are formulated
menetapkan paket remunerasi yang kompetitif, based on employee ranks and position, while ensuring
Perseroan merumuskan standar sesuai pemeringkatan compliance with labor laws and regulations, particularly
pegawai dan jenjang jabatan, dengan tetap mematuhi regarding Provincial/Regency/City Minimum Wage
ketentuan perundang-undangan dan regulasi yang (UMP/K) provisions in the Company’s work area. Entry-
mengatur tentang tenaga kerja, terutama dalam hal level employees in the Company, classified as Aircraft
ketentuan Upah Minimum Provinsi/Kabupaten/Kota Maintenance Technician, receive a salary of Rp4,800,000
(UMP/K) yang berlaku di wilayah kerja Perseroan. (four million eight-hundred thousand rupiah) and it is
Karyawan level terendah di Perseroan yaitu Aircraft 0.83% higher compared to the Minimum City Payment
Maintenance Technician mendapatkan gaji Rp4.800.000 (UMK) in Tangerang. [OJK F.20]
(empat juta delapan ratus ribu rupiah) yang lebih
besar 0,83% dari Upah Minimum Kota (UMK) daerah
Tangerang. [OJK F.20]
Berikut disampaikan juga rasio gaji pokok dan remunerasi Furthermore, the ratio of basic salary and remuneration
pegawai pria dan wanita sebagai perbandingan. Terlihat for male and female employees is provided for
bahwa tidak ada perbedaan berdasarkan jenis kelamin comparison. There are no gender-based differences
karena GMF mengaplikasikan sistem pengelolan pegawai observed, as GMF implements an equal employee
yang setara antara pria dan wanita. [405-2] management system for both men and women. [405-2]
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PT Garuda Maintenance Facility Aero Asia Tbk
Jabatan Rasio
Position Ratio
Vice President 1:1
General Manager 1:1
Manager 1:1
Staff 1:1
GMF menerapkan sistem remunerasi yang adil sesuai GMF implements a fair remuneration system according
dengan jenjang jabatan, masa kerja, hasil penilaian to position level, length of service, individual work
kerja individu, dan status kepegawaian (pegawai tetap assessment results, and employment status (permanent
dan tidak tetap). GMF memastikan bahwa remunerasi and non-permanent employees). GMF ensures that
yang diterima karyawan telah memenuhi ketentuan the remuneration received by employees complies
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
perundang-undangan dan sesuai dengan industri with statutory provisions and is in accordance with the
yang berlaku. Standar remunerasi juga telah ditentukan prevailing industry. Remuneration standards have also
berdasarkan Salary Survey yang dilakukan konsultan been determined based on a Salary Survey conducted
eksternal, Willis Tower Watson. by an external consultant, Willis Tower Watson.
Karyawan Tidak
Remunerasi/Fasilitas Karyawan Tetap
No. Tetap (PKWT)
Remuneration/Facilities Permanent Employee
Contract Employee
Honorarium
Honorarium
Gaji Pokok
1. V V
Basic salary
Insentif
2. V V
Incentive
Tunjangan
Allowances
Tunjangan Lisensi Perawatan Pesawat Terbang
1. V V
Aircraft Maintenance License Allowance
Tunjangan Produktifitas Lisensi
2. V V
License Productivity Allowance
Tunjangan Sertifikasi Profesi
3. V V
Professional Certification Allowance
Tunjangan Tengah Tahun X
4. V
Mid-Year Allowance
Tunjangan Hari Raya
5. V V
Holiday allowance
Tunjangan Jabatan Struktural Sesuai Kontrak Kerja
6. V
Structural Position Allowances Per Working Contract
Tunjangan Transportasi Struktural
7. V V
Structural Position Transportation Allowances
Tunjangan Pajak
8. V V
Tax Allowance
Tunjangan Kemahalan
9. V V
Inconvinient Allowance
Bantuan Istirahat Tahunan
10. V X
Leave Allowance
Uang Perjalanan Dinas
11. V V
Business Travel Allowance
Upah Kerja Lembur
12. V V
Overtime Wages
Bantuan Uang Transport Khusus
13. V V
Special Transportion Allowance
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01
Karyawan Tidak
Remunerasi/Fasilitas Karyawan Tetap
02 No. Tetap (PKWT)
Remuneration/Facilities Permanent Employee
Contract Employee
Tunjangan Kerja Shift
14. V V
03 Shift Working Benefits
Tunjangan Kehadiran
15. V V
Daily Allowance
04 Fasilitas/Benefit
Facilities/Benefit
Pakaian Seragam dan/atau Pakaian Kerja
1. V V
05 Uniform and/or Work Clothes
Tiket Konsesi Pesawat Terbang
2. V X
Airplane Concession Ticket
06 Asuransi Tenaga Kerja
3. V V
Labor Insurance
Asuransi Kesehatan untuk Karyawan dan Keluarga
4. V V
Health Insurance for Employees and Families
Fasilitas mutasi (uang pindah, perumahan/penggantian perumahan) Sesuai Kontrak Kerja
5. V
Mutation facilities (moving expense, housing/housing replacement) Per Working Contract
Bantuan kacamata
6. V X
Glasses allowance
Iuran Dana Kesehatan Pensiun
7. V X
Pension Fund Health Contribution
Program kemudahan (soft loan) ibadah umroh/pilgrim
8. V X
Laporan Keberlanjutan - Sustainability Report
Assistance (soft loan) for umrah/pilgrimage
Bantuan Kepemilikan Kendaraan (COP)
9. V X
Vehicle Ownership Assistance (COP)
Apresiasi Momen Khusus Pegawai (pernikahan, kelahiran anak, & ulang
tahun pernikahan)
10. V X
Employee Special Moment Appreciation (marriage, child birth & wedding
anniversary)
Penghargaan Masa Bakti
11 V X
Long Service Award
Fasilitas Daycare
12. V V
Daycare Facility at Office
Masa Persiapan Pensiun
13. V X
Retirement Preparation Period
Cuti
Paid Leave
Cuti Tahunan
1. V V
Annual leave
Cuti Istimewa
2. V X
Special leave
Cuti Sakit
3. V V
Sick leave
Cuti di Luar Tanggungan
4. V X
Unpaid Leave
Cuti Ibadah
5. V X
Religious Leave
Lain-Lain
Others
Iuran Pasti (Pensiun)
1. V X
Pension Contribution
Penghargaan Masa Bakti 10, 20, 30, dan 35 Tahun
2. V X
10, 20, 30, and 35 Years of Service Award
Bantuan Duka Cita
3. V X
Grief Support
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PT Garuda Maintenance Facility Aero Asia Tbk
Karyawan Tidak
Remunerasi/Fasilitas Karyawan Tetap
No. Tetap (PKWT)
Remuneration/Facilities Permanent Employee
Contract Employee
4. Dana Employee Gathering V V
PENERAPAN REWARD & PUNISHMENT REWARD & PUNISHMENT
INSENTIF Rewards
GMF mengapresiasi karyawan yang memiliki kinerja GMF appreciates employees who have good
baik dengan mengikutsertakannya ke dalam program performance by enrolling them in self-development
pengembangan diri ataupun melalui pemberian insentif programs or by providing incentives (reward). Giving
(reward). Pemberian apresiasi diharapkan dapat memicu appreciation is expected to trigger employee enthusiasm
semangat karyawan untuk terus mempertahankan to continue to maintain performance and innovate.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
kinerja dan berinovasi.
Pada tahun 2025, Perseroan berfokus pada sistem In 2025, the Company focuses on a reward system
reward yang disebut Tunjangan Produktivitas. Tunjangan called Productivity Allowance. Productivity allowances
produktivitas diberikan bagi Pegawai yang yang memiliki are given to employees who have special skills and
keahlian khusus dan berkontribusi langsung dalam contribute directly to generating the Company's revenue.
menghasilkan pendapatan Perusahaan. Penghargaan Productivity allowance awards are variable and are
tunjangan produktivitas bersifat variable yang dikaitkan linked to the productivity and weight of the projects
terhadap produktivitas dan bobot proyek yang dikerjakan. being worked on.
Perseroan juga memiliki reward non-finansial melalui
GMF Eazy berupa: The company also owns reward non-financially through
• GMF Eazy Umrah & Pilgrim yang memudahkan GMF Eazy in the form of:
karyawan melakukan perjalanan umroh atau pilgrim • GMF Eazy Umrah & Pilgrim which makes it easy
dengan pinjaman tanpa bunga. for employees to travel for Umrah or Pilgrim with
• GMF Eazy Hajj yang merupakan bantuan dana interest-free loans.
talangan Haji • GMF Eazy Hajj which is a Hajj bailout fund
• GMF Eazy Home berupa bantuan pembayaran down
payment pembelian rumah pertama • GMF Eazy Home in the form of assistance in making
• GMF Eazy Edu yang merupakan bantuan dana a down payment for the first home purchase
talangan biaya pendidikan melalui pinjaman tanpa • GMF Eazy Edu, which is a bailout fund for educational
bunga; expenses through interest-free loans;
Pada Tahun 2025, program GMF Eazy yang dilaksanakan
adalah GMF Eazy Edu, Eazy Hajj dan Eazy Umrah. In 2025, the GMF Eazy program implemented was
Sedangkan untuk program GMF Eazy lainnya masih GMF Eazy Edu, Eazy Hajj and Eazy Umrah. Meanwhile,
belum dilaksanakan dan menyesuaikan dengan kondisi the other GMF Eazy programs have not yet been
Perseroan. implemented and adapted to the conditions of the
Company.
HUKUMAN
GMF memberikan punishment kepada karyawan yang Punishment
melakukan pelanggaran. Bentuk-bentuk punishment There is a punishment for employees who commit
bervariasi seperti sanksi atau hukuman disiplin violations. The penalty may be through sanctions or
berdasarkan tingkat dan jenis sanksi yang berlaku. disciplinary action of different levels. The sanctions are
Jenis sanksi yang berlaku meliputi sanksi disiplin ringan, categorized into mild, moderate, and severe types. The
sedang, dan berat. Penetapannya ditentukan dengan sanction is determined based on the type of violation,
berdasarkan pelanggaran yang dilakukan, dampak yang the impact, and other elements of the action.
ditimbulkan, dan unsur dari perbuatan.
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01
Sanksi Berdasarkan Jenis Pelanggaran
02 Sanction by Type of Violation
Saksi Pelanggaran Disiplin Ringan Saksi Pelanggaran Disiplin Sedang Saksi Pelanggaran Disiplin Berat
Light Disciplinary Sanction Moderate Disciplinary Sanction Severe Disciplinary Sanction
03 Penurunan base salary sebesar 5%-10%
Penurunan base salary sebesar 10% selama
Peringatan lisan selama 4 bulan.
12 bulan.
Verbal warning Base salary decreases by 5%-10% for 4
Base salary decreases by 10% for 12 months.
months.
04
Pembebasan dari jabatan struktural dan
Pembebasan dari jabatan struktural dan
setelah 3 tahun dapat diangkat kembali
setelah 6 bulan dapat diangkat kembali
menjadi pejabat stuktural namun tidak pada
05 menjadi pejabat stuktural namun tidak pada
posisi jabatan yang sama, dan pemutusan
Peringatan tertulis posisi jabatan yang sama.
hubungan kerja (PHK).
Written warning Exemption from the structural postion
Exemption from the structural postion
and might be reappointed after 6 months
and might be reappointed after 3 years
06 as a structural official but not in the same
as a structural official but not in the same
position.
position, and work termination.
GMF memiliki program “Save Discipline Culture” untuk GMF embedded culture of discipline among employees
membangun budaya disiplin di dalam Perseroan. Program through the “Save Discipline Culture”. This program
ini meliputi Disiplin Waktu Kerja, Disiplin Penggunaan includes Work Time Discipline, Work Uniform Discipline,
Seragam Kerja, dan Disiplin Briefing 10 (sepuluh) menit. and Briefing Discipline for 10 (ten) minutes. There is a
Program ini menggunakan sistem poin yang dikendalikan point system in this program that both employees and
oleh setiap karyawan dan Perseroan. Laporan disiplin the Company can control. The Company may determine
ini memiliki pengaruh terhadap pemberian reward dan the proper rewards and punishments for employees
punishment kepada pegawai bersangkutan. based on this discipline report.
Laporan Keberlanjutan - Sustainability Report
Pemberian Punishment Terhadap Karyawan
Employee Punishment
Jenis Sanksi
2025 2024 2023 2022 2021
Type of sanction
Sanksi Ringan
34 0 0 0 0
Light Sanction
Sanksi Sedang
28 13 18 8 9
Medium Sanction
Sanksi Berat
40 6 5 11 4
Heavy Sanction
Jumlah
102 19 23 19 13
Total
PENGELOLAAN K3 [GRI 403-2] OHS MANAGEMENT [GRI 403-2]
Perseroan memberikan perhatian khusus terkait The Company gives special attention to the OHS
pengelolaan K3 yaitu di area Hangar, yang memiliki management at the Hangar area, which has the highest
tingkat risiko kecelakaan kerja paling tinggi dibandingkan risk of work accident compared to other areas. To
area lainnya. Guna mengantisipasi risiko kecelakaan, anticipate the accident risks, the Company has created
Perseroan telah melakukan pemetaan area sebagai a mapping strategy of the following areas:
berikut:
Wilayah Jenis Pekerjaan dengan Risiko Tinggi
Area Work Type with High Risk
Working at high, remove and assembly heavy part (engine, flaps, landing gear, etc.), welding
Hangar 1-4 aircraft engine, radiation (only if NDT test take place in the hangar), Hydraulic Function Test,
plugging and unplugging of the electrical ground source.
Painting, loading heavy parts, release pressure in a tire, machining (rotary machine TBR), welding,
Workshop 1
plating process TCW, Operation Boiler, Radiation in NDT Lab.
Workshop 2 Release and refill pressurize tube, electrical testing component.
Facility Maintenance in Generator and Motor Room.
Material Building Loading and unloading of a heavy part.
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PT Garuda Maintenance Facility Aero Asia Tbk
Wilayah Jenis Pekerjaan dengan Risiko Tinggi
Area Work Type with High Risk
Welding, working at high, the rotary machine, thermal spray (hot work), sanding and painting,
GSE
electrical testing.
Engine Shop Radiation in NDT Test, chemical exposure in cleaning, hot work thermal spray, the rotary machine,
welding, assembly disassembly engine and APU, welding.
Test Cell Fire and explosion in testing APU and Engine.
Chemical Store Loading unloading, fire and exposure chemical.
Learning Service Machining activity.
Apron Working at high places.
Peta Area dengan Risiko Potensi Bahaya Tinggi
Areas with High Potential Risk
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Berdasarkan tabel risiko dan peta tersebut, Perseroan Based on the table and map, the Company made a
telah menyusun strategi dan pengelolaan K3 secara comprehensive OHS strategy and management, which
komprehensif, yang akan diungkapkan di pembahasan will be disclosed in the next discussion, to protect
selanjutnya, untuk melindungi karyawan dan juga employees and ensure business continuity.
memastikan keberlangsungan usaha.
PROGRAM KESEHATAN DAN OCCUPATIONAL HEALTH AND SAFETY
KESELAMATAN KERJA [ESG S-11] [GRI PROGRAM [ESG S-11] [GRI 403-3]
403-3]
Perseroan melaksanakan berbagai program K3 secara The Company regularly implements various OHS programs,
rutin melalui bincang-bincang health talk di setiap dinas, including health talk sessions in each department, the
program Behavior Based Safety (BBS), program evaluasi Behavior-Based Safety (BBS) program, self-measurement
diri self-measurement, seminar kesehatan, sistem mapping evaluation programs, health seminars, hazard mapping and
hazard dan mitigasinya, serta jalan sehat atau sepeda sore. mitigation systems, as well as group walking or afternoon
cycling activities.
Perseroan juga memiliki sejumlah peraturan, The Company also has several regulations, laws, and
perundangan dan persyaratan lainnya yang berlaku other requirements on occupational safety, health, and
terkait Keselamatan, Kesehatan Kerja dan Lingkungan. the environment. Continous activities carried out for
Berbagai aktivitas yang telah dijalankan secara many years to enforce the OHS regulations including
berkelanjutan dari tahun ke tahun yaitu untuk safety patrols, safety induction, waste management,
menegakkan peraturan-peraturan terkait K3 adalah and safety performance management (safe working
safety patrol, safety induction, pengelolaan limbah, hours). Each program has its criteria and requirement
dan pengelolaan safety performance (jam kerja aman). that must be fulfilled and followed by all employees
Setiap program memiliki kriteria dan persyaratan yang without exception.
wajib dipenuhi dan ditaati oleh segenap karyawan GMF
tanpa terkecuali.
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01
Guna menjamin adanya realisasi K3 di lingkungan usaha To ensure OHS has been applied within the Company's
02 Perseroan, terdapat aktivitas penilaian/pengukuran business environment, there are periodic assessments/
secara berkala yang mencakup Hazard Identification, measurements which include Hazard Identification, Risk
Risk Assessment, and Determining Control (HIRADC) Assessment, and Determining Control (HIRADC) of all
03 dari seluruh kegiatan GMF. GMF activities.
Berbagai program keselamatan kerja yang telah The work safety programs that have been carried out
dilakukan GMF di sepanjang tahun 2025 adalah sebagai by GMF throughout 2025 were as follows:
04
berikut:
1. Program jaminan kesehatan bagi pegawai dan 1. Health insurance program for employees and their
keluarga inti mereka berupa auransi pelayanan immediate families in the form of commercial health
05 kesehatan komersil guna pelayanan rawat jalan dan insurance covering outpatient and inpatient services.
rawat inap.
2. Program jaminan BPJS Kesehatan bagi pegawai dan 2. The BPJS Kesehatan program for employees and
06 keluarga inti pegawai their immediate families
3. Program jaminan BPJS Ketenagakerjaan bagi pegawai 3. The BPJS Ketenagakerjaan program for employees
4. Perseroan melaksanakan dan memfasilitasi pegawai 4. The Company implements and facilitates employees
dengan serangkaian pprogram preventif dan promotif with a series of preventive and promotive programs
untuk menunjang kesehatan pegawai baik secara to support employee health, both offline and online
luring ataupun daring
5. Pelaksanaan Wellness Program berupa Program GMF 5. Implementation of the Wellness Program in the
Fit rutin berkolaborasi dengan GMF Community form of the GMF Fit Program, conducted regularly
in collaboration with the GMF Community
6. Pelaksanaan program Webinar Kesehatan 6. Implementation of health webinar programs in
bekerjasama dengan rekanan asuransi komersil dan collaboration with commercial insurance partners
rumah sakit and hospitals
Laporan Keberlanjutan - Sustainability Report
7. Pelaksanaan seminar dan Pelaksanaan Random 7. Implementation of seminars and random drug &
Check Drugs & Alkohol serta screening Tuberkulosis alcohol checks, as well as tuberculosis screening
8. Pelaksanaan Audit Internal HSE 2025 berdasarkan 8. Implementation of the 2025 Internal HSE Audit based
Sistem Manajemen Keselamatan dan Kesehatan Kerja on the Occupational Health and Safety Management
PP 50 tahun 2012 dan ISO 45001:2018 System (PP No. 50 of 2012) and ISO 45001:2018
9. Pelaksanaan Audit Surveillance (eksternal) ISO 9. Implementation of the ISO 45001:2018 Surveillance
45001:2018 (external) Audit
10. Pelaksanaan Safety Patrol 2025 dan pemenuhan 10. Implementation of the 2025 Safety Patrol and fulfillment
Quality, Cost, Delivery Project of Quality, Cost, and Delivery project aspects
11. Penyediaan matriks Training Keselamatan, Kesehatan 11. Provision of the 2025 Occupational Safety, Health,
Kerja dan Lingkungan tahun 2025 and Environment Training Matrix
12. Pengawasan pelaksanaan proyek fasilitas dan 12. Supervision of facility projects and building
renovasi bangunan renovation activities
13. Pelaksanaan kajian dokumen Hazard Identification, 13. I m p l e m e n t a t i o n o f d e p a r t m e n t a l H a z a rd
Risk Assessment & Determining Control (HIRADC) Identification, Risk Assessment & Determining
Dinas Control (HIRADC) document reviews
14. Pelaksanaan program 5R Korporat tahun 2025 14. Implementation of the 2025 Corporate 5R Program
15. Survei Psikologi 2025 15. 2025 Psychological Survey
16. Survei Kelelahan Kerja 2025 16. 2025 Work Fatigue Survey
17. QHSE Satisfaction Survey 2025 17. 2025 QHSE Satisfaction Survey
18. Pengawasan Lost Time Injury (LTI) 18. Monitoring of Lost Time Injury (LTI)
19. Pelaksanaan Safety Induction bagi pengunjung dan 19. Implementation of Safety Induction for visitors and
pekerja workers
20. Pelaksanaan Emergency Drill untuk kondisi gawat 20. Implementation of an Emergency Drill for flood
darurat berupa Banjir di area Hangar 3 emergency conditions in the Hangar 3 area
21. Pelaksanaan Peringatan Bulan K3 Nasional 2025 di 21. Implementation of the 2025 National OHS Month
area Perseroan dengan agenda Safety and Health Commemoration within the Company, including a
Day Safety and Health Day agenda
22. Pelaksanaan Management Review HSE 2025 (Kinerja 22. Implementation of the 2025 HSE Management
2024) Review (2024 Performance)
23. Pelaksanaan Workshop HSE & 5R 2025 23. Implementation of the 2025 HSE & 5R Workshop
24. Penyusunan HSE Plan untuk Contractor Safety 24. Preparation of the HSE Plan for the Contractor
Management System (CSMS) proyek non-aviasi Safety Management System (CSMS) for non-aviation
projects
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PT Garuda Maintenance Facility Aero Asia Tbk
25. Pengukuran lingkungan kerja semester dan tahunan 25. Work environment measurements conducted semi-
oleh Laboratorium tersertifikasi annually and annually by certified laboratories
26. Pelaksanaan training kompetensi Ahli K3 Umum 26. Implementation of General OHS Expert competency
training
27. Pelaksanaan Training Petugas P3K 27. Implementation of First Aid (P3K) Officer Training
28. Pelaksanaan Training Petugas Penanggulangan 28. Implementation of Class D Firefighting Officer
Kebakaran Kelas D Training
29. Pelaksanaan sertifikasi dan resertifikasi peralatan 29. Implementation of certification and recertification
berupa Overhead Travelling Crane, Single Grider of equipment, including Overhead Travelling Crane,
Overhead Travelling Crane, Double Grider Overhead Single Girder Overhead Travelling Crane, Double Girder
Travelling Crane, Electric Chain Hoist Crane, Pilar Overhead Travelling Crane, Electric Chain Hoist Crane,
Mounted Slewing Jib Crane, Forklift, Cargo Lift, Lift Pillar Mounted Slewing Jib Crane, Forklift, Cargo Lift,
Listrik, Instalasi Listrik, Instalasi Kebakaran, Instalasi Electric Lift, Electrical Installations, Fire Protection
Penyalur Petir, Storage Tank, Mesin Produksi CNC, Systems, Lightning Protection Systems, Storage Tanks,
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Mesin Drilling, Mesin Drilling Radial, Mesin Vertical CNC Production Machines, Drilling Machines, Radial
Turning & Boring, Air Receiver Tank dan Monorail Drilling Machines, Vertical Turning & Boring Machines,
Electric Chain Hoist & Engine Carrier Air Receiver Tanks, and Monorail Electric Chain Hoists
& Engine Carriers
PEMBENTUKAN P2K3 ESTABLISHMENT OF P2K3
Perseroan telah memiliki Panitia Pembina Keselamatan The Company has formed an Occupational Safety
dan Kesehatan Kerja (P2K3) yang mengacu kepada and Health Committee (P2K3) which refers to the
Peraturan Menteri Tenaga Kerja No. PER.04/MEN/1987 Regulation of the Minister of Manpower No. PER.04/
tentang Panitia Pembina Keselamatan dan Kesehatan MEN/1987 concerning the Committee to Guide the
Kerja serta Tata Cara Penunjukan Ahli Keselamatan Occupational Safety and Health and Procedures to
Kerja. P2K3 merupakan badan pembantu sebagai Appoint Occupational Safety Experts. P2K3 becomes an
wadah kerja sama antara Perseroan dan karyawan auxiliary body and a forum of cooperation between the
untuk mengembangkan kerja sama dalam penerapan Company and employees to cooperate in implementing
keselamatan dan kesehatan kerja. occupational safety and health.
Keputusan Kepala Dinas Tenaga Kerja dan Transmigrasi Based on the Head of the Banten Province Manpower
Provinsi Banten Nomor 188.4/3/221-DTKT/P2K3/ and Transmigration Service Decree Number 188.4/3/221-
VIII/2025 tanggal 18 November 2025 tentang Susunan DTKT/P2K3/VIII/2025 dated November 18th ,2054
Pengurus Panitia Pembina Keselamatan dan Kesehatan concerning the Composition of the Management
Kerja (P2K3) PT Garuda Maintenance Facility AeroAsia Committee for Occupational Safety and Health (P2K3)
Tbk telah mengesahkan atas pembaharuan struktur of PT Garuda Maintenance Facility AeroAsia Tbk has
organisasi P2K3 Perseroan. Penanggung jawab pengurus ratified the organizational structure of the Company’s
P2K3 perusahaan adalah Direktur Utama GMF. Pengurus P2K3. The person in charge of the Company's P2K3
P2K3 diketuai Direktur Human Capital dengan sekretaris management is the President Director of GMF. P2K3
dan jumlah anggota 20 orang, yang merupakan Vice is comprised of 20 members (the Vice President/VP of
President (VP) dari masing-masing Dinas yang ada di each department at the Company) and is chaired by
Perseroan. the Director of Human Capital
Pengurus P2K3 mempunyai tugas untuk memberikan P2K3 has to give advice and recommendations
saran dan pertimbangan, baik diminta maupun tidak, regarding occupational health and safety (OHS), whether
kepada pengusaha atau pengurus terkait keselamatan requested or not, to employers or administrators. The
dan kesehatan kerja (K3). Adapun peran dan fungsi roles and functions of P2K3 members are as follows:
anggota P2K3 adalah sebagai berikut:
1. Menghadiri pertemuan P2K3, memberikan kontribusi 1. Attend P2K3 meetings, make contributions through
berupa ide, masukan, dan pengalaman terkait K3; ideas, input, and experiences related to HSE;
2. Mengumpulkan dan melaporkan informasi seluruh 2. Collect and report information on all assignments
penugasan pada pertemuan P2K3; during P2K3 meetings;
3. Penilaian terhadap aspek K3; 3. Assessment of HSE aspects;
4. Mengumpulkan dan menganalisis masukan dari 4. Collect and analyze input concerning HSE from
personil terkait aspek K3; personnel;
5. Menyampaikan informasi terkait hasil pertemuan 5. Deliver results of P2K3 meetings to all personnel in
P2K3 kepada seluruh personil di area kerja masing- their respective work areas; and
masing; dan
6. Melaksanakan inspeksi dan investigasi terkait aspek 6. Make inspections and investigations related to HSE
K3. aspects.
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01
TOPIK K3 DALAM PERJANJIAN KERJA OHS TOPIC IN COLLECTIVE LABOR
02 BERSAMA [GRI 403-4] AGREEMENT [GRI 403-4]
Perseroan menandatangani Perjanjian Kerja Bersama The Company signed the 2025-2027 Collective Labor
03 (PKB) 2025-2027 yang masih berlaku di tahun 2026 Agreement (PKB) that is applicable in 2026 and contains
memuat sejumlah pasal terkait topik K3 sebagai bentuk several articles of OHS as a form of joint commitment
komitmen bersama antara GMF dan karyawan. Pasal- between GMF and employees. These articles regulate
pasal tersebut mengatur tentang waktu kerja, waktu working time, overtime, sick pay, and welfare facilities.
04
kerja lembur, penghasilan pada masa sakit, dan fasilitas Discussion of OHS is also available in a separate chapter,
kesejahteraan. Pembahasan K3 secara khusus juga at the Occupational Safety and Health.
dicantumkan dalam Bab tersendiri, yaitu Keselamatan
05 dan Kesehatan Kerja.
Secara keseluruhan, pembahasan K3 yang tercantum Overall, provisions regarding OHS in the PKB are covered
06 dalam PKB dimuat dalam 16 pasal dari 88 pasal atau in 16 out of 88 articles, representing 18.18% of the total
18,18% dari keseluruhan topik yang tercakup dalam topics included in the agreement. This proportion is still
PKB. Proporsi ini masih sama dengan proporsi di tahun the same as last year and it is still relevant to the current
sebelumnya karena Perseroan masih menganggap situation. The articles that discussed OHS are as follows:
bahwa hal tersebut masih relevan dengan kondisi saat
ini. Rincian pasal K3 tersebut adalah sebagai berikut:
Pasal Topik
Articles Topics
Pasal 21 Waktu Kerja
Article 21 Working Hours
Laporan Keberlanjutan - Sustainability Report
Pasal 22 Waktu Istirahat Menyusui Bagi Karyawati
Article 22 Nursing Break for Female Employees
Pasal 23 Waktu Kerja Lembur
Article 23 Overtime
Pasal 24 Hari Libur Resmi
Article 24 Official Holidays
Pasal 25 Waktu Istirahat dan Cuti
Article 25 Break Time and Work Leave
Pasal 27 Cuti Khusus Karyawati
Article 27 Special Leave for Female Employees
Pasal 28 Fasilitas Khusus Ruang Menyusui dan Perawatan Bayi
Article 28 Special Facility of Nursery and Baby Care Room
Pasal 42 Jenis Pemutusan Hubungan Kerja
Article 42 Type of Employment Termination
Pasal 49 Pemutusan Hubungan Kerja karena Meninggal Dunia
Article 49 Employment Termination due to Death
Pasal 51 Hak-hak Kepegawaian
Article 51 Employee Rights
Pasal 61 Penghasilan Pada Masa Sakit
Article 61 Income during Sick Leave
Pasal 67 Upah Kerja Lembur
Article 67 Overtime Payment
Pasal 76 Pemberian Fasilitas Kesejahteraan
Article 76 Provision of Welfare Facilities
Pasal 77 Jenis Fasilitas Kesejahteraan
Article 77 Types of Welfare Facilities
Pasal 85 Manajemen K3
Article 85 HSE Management
Pasal 86 Program Keselamatan dan Kesehatan Kerja
Article 86 Occupational Health and Safety Programs
Lampiran IV Besarnya Uang Pesangon
Attachment IV Severance Payment
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PT Garuda Maintenance Facility Aero Asia Tbk
Pasal Topik
Articles Topics
Lampiran X Program Kesehatan Pensiunan
Attachment X Pension Health Program
SISTEM MANAJEMEN KESELAMATAN WORK HEALTH AND SAFETY
DAN KESEHATAN KERJA MANAGEMENT SYSTEM
GMF telah menerapkan Sistem Manajemen Keselamatan GMF has implemented an Occupational Health and
dan Kesehatan Kerja (SMK3) yang disesuaikan Safety Management System (SMK3) according to
dengan Peraturan Pemerintah No. 50 tahun 2012 Government Regulation No. 50 of 2012 concerning
tentang Penerapan Sistem Manajemen Keselamatan the Implementation of Occupational Health and Safety
dan Kesehatan Kerja. Tujuan dari penerapan SMK3 Management Systems. SMK3 is implemented to increase
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
adalah untuk meningkatkan efektivitas perlindungan the effectiveness of occupational safety and health
keselamatan dan kesehatan kerja untuk mencegah protection to prevent occupational accidents and
kecelakaan kerja dan penyakit akibat kerja. diseases.
Pada tahun 2025, GMF telah melaksanakan SMK3 yang In 2025, GMF has implemented SMK3 according to
diterapkan sesuai dengan standar ISO 45001:2018 dan the ISO 45001:2018 standard and SMK3 PP 50/2012
SMK3 PP 50 Tahun 2012 setelah melaksanakan proses after a surveillance audit by Sucofindo International
audit surveillance yang dilakukan oleh pihak eksternal Certification Services, an external party.
yaitu Sucofindo International Certification Services.
TINGKAT KECELAKAAN KERJA Accident Rate at Work
Bidang usaha Perseroan di industri MRO memiliki risiko The Company's line of business in the MRO industry
terjadinya kecelakaan kerja yang mungkin terjadi akibat has work risks that may occur due to human error or
faktor human error ataupun lainnya. GMF menerapkan other factors. Every employee went to Safety Induction
Safety Induction kepada setiap karyawan untuk to prevent and reduce workplace accidents.
mencegah dan mengurangi kemungkinan terjadinya
kecelakaan kerja.
Pada tahun 2025, tercatat telah terjadi insiden In 2025, there were several work accidents but none
kecelakaan kerja namun dan tidak ada insiden yang resulted in death as presented in the following table:
mengakibatkan kematian sebagaimana tersaji dalam [GRI 403-9, 403-10]
tabel berikut: [GRI 403-9, 403-10]
Tingkat Penyakit
Tingkat Hari Hilang
Tingkat Cedera (IR) Akibat Kerja (ODR) Tingkat Absen (AR)
(LDR)
Wilayah Injury Rate (IR) Occupational Disease Absence Rate (AR)
Lost Day Rate (LDR)
Area Rate (ODR)
Pria Wanita Pria Wanita Pria Wanita Pria Wanita
Male Female Male Female Male Female Male Female
Hangar 1 0.35 0 0 0 0.35 0 0 0
Hangar 2 0.26 0 0 0 0.26 0 0 0
Hangar 3 0.35 0 0 0 0.44 0 0 0
Hangar 4 1.06 0.09 0 0 1.41 0.18 0 0
Workshop 1 0.26 0 0 0 0.26 0 0 0
Workshop 2 0 0 0 0 0 0 0 0
Facility 0.09 0 0 0 0.09 0 0 0
Material Building 0.09 0 0 0 0.09 0 0 0
GSE 0.09 0 0 0 0.18 0 0 0
Engine Shop 0.44 0 0 0 0.62 0 0 0
Test Cell 0 0 0 0 0 0 0 0
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01
Tingkat Penyakit
Tingkat Hari Hilang
02 Tingkat Cedera (IR) Akibat Kerja (ODR) Tingkat Absen (AR)
(LDR)
Wilayah Injury Rate (IR) Occupational Disease Absence Rate (AR)
Lost Day Rate (LDR)
Area Rate (ODR)
03 Pria Wanita Pria Wanita Pria Wanita Pria Wanita
Male Female Male Female Male Female Male Female
Chemical Store 0 0 0 0 0 0 0 0
04
Learning Service 0 0 0 0 0 0 0 0
Apron 0.35 0 0 0 0.62 0 0 0
05 Multibase 0.09 0 0 0 0.09 0 0 0
Public area 0.18 0 0 0 0.26 0 0 0
06 Jumlah
3.61 0.09 0 0 4.66 0.18 0 0
Total
Jumlah Kecelakaan Kerja [ESG S-06]
Total Workplace Accidents [ESG S-06]
Persentase Kecelakaan Kerja Serius Yang Berakibat
Frekuensi Kecelakaan Kerja dari Total Pegawai Cedera Serius Dan Fatal Dari Total Pegawai (%)
Frequency of Occupational Accidents Among Total Percentage of Serious Occupational Accidents
Employees Resulting in Severe Injury and Fatalities Among Total
Employees (%)
0 0
Laporan Keberlanjutan - Sustainability Report
Berdasarkan analisa yang dilakukan, beberapa insiden Based on the analysis, some of these work accidents
kecelakaan kerja ini diakibatkan kurangnya kesadaran were caused by lack off awareness in practicing safe
berperilaku aman. Dengan terjadinya insiden tersebut, behavior. GMF had taken actions to correct and prevent
GMF telah melakukan tindakan perbaikan dan future accidents as follows: [GRI 403-6, 403-7]
pencegahan, di antaranya: [GRI 403-6, 403-7]
1. Penyediaan fasilitas pencegahan kecelakaan kerja 1. Provided work accident prevention facilities,
meliputi Safety Sign dan rambu-rambu peringatan; including safety signs and warning signs;
2. Pelaksanaan program Behavior Based Safety (BBS); 2. Implemented the Behavior Based Safety (BBS)
program;
3. Pelaksanaan Safety Briefing kepada personil terkait 3. Conducted Safety Briefings for personnel regarding
kecelakaan kerja dan prosedur kerja aman; work accidents and safe work procedures;
4. Pelaksanaan dan pemantauan Preventive 4. Implemented and monitored the Preventive
Maintenance Inspection (PMI); Maintenance Inspections (PMI);
5. Penyediaan dan pemantauan Alat Pelindung Diri 5. Providied and monitored Personal Protective
(APD); Equipment (PPE);
6. Pelaksanaan Safety Patrol rutin. 6. Conducted routine Safety Patrols.
KESEHATAN PEGAWAI EMPLOYEES HEALTH
Perseroan telah menerapkan kebijakan ser ta The Company has implemented occupational safety
menyediakan sarana dan prasarana keselamatan kerja. policies and provides adequate occupational safety
Fasilitas kesehatan yang disediakan Perseroan berupa facilities and infrastructure. The health facilities
InHouse Clinic, pelayanan pemeriksaan oleh dokter include an in-house clinic, medical services by general
umum, dokter gigi, pelayanan UGD dan ambulans, practitioners and dentists, emergency services and
apotek, dan optik. Perseroan juga memiliki fasilitas ambulance facilities, a pharmacy, and optical services.
medical check up yang diberikan kepada pegawai setiap The Company also provides medical check-ups for
dua tahun dan fasilitas Dokter Okupasi yang diberikan employees every two years, as well as occupational
kepada pegawai untuk assessment penyakit akibat kerja physician services to assess work-related illnesses and
dan kelayakan kembali bekerja. determine employees’ fitness to return to work.
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PT Garuda Maintenance Facility Aero Asia Tbk
BIAYA TERKAIT PENGELOLAAN ASPEK COST OF EMPLOYMENT,
KETENAGAKERJAAN, KESELAMATAN OCCUPATIONAL HEALTH, AND SAFETY
DAN KESEHATAN KERJA MANAGEMENT
Biaya yang dikeluarkan Perseroan untuk mengelola The Company spent RP1,070,576,147 to manage
aspek ketenagakerjaan, keselamatan, dan kesehatan employment, safety, and health aspects in 2025.
kerja pada tahun 2025 berjumlah Rp1.070.576.147.
Dalam Rp
In Rp
2025 2024
Realization Realization Realization YoY
Target
(Nominal) (%) 2024-2025
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Pengelolaan K3
728,662,578 764,952,498 95,2% 1,437,601,529 (50,7%)
OHS Management
Sertifikasi K3
267,398,309 299,069,818 89,4% 236,433,888 113,1%
OHS Certification
Training K3
12,145,900 162,730,400 7,5% 23,797,500 (51,%)
OHS Training
Sosialisasi dan
Promosi K3
62,369,360 74,400,000 83,8% 58,339,350 106,9%
OHS Socialization
and Promotion
Jumlah
1,070,576,147 1,301,152,716 82,3% 1,756,172,267 )61%(
Total
PENCAPAIAN TANGGUNG JAWAB ACHIEVEMENT IN SOCIAL
SOSIAL TERKAIT KETENAGAKERJAAN, RESPONSIBILITY FOR EMPLOYMENT,
KESELAMATAN DAN KESEHATAN OCCUPATIONAL HEALTH, AND SAFETY
KERJA
Kondisi lingkungan kerja GMF terbilang kondusif karena GMF's work environment was conducive until the end
hingga akhir tahun 2025 tidak terdapat permasalahan of 2025 with no major issues between employees and
antara karyawan dan Perseroan yang berdampak besar the Company that could affect business continuity.
terhadap keberlangsungan usaha. Setiap permasalahan Every issue on employment was resolved properly by
mencakup ketenagakerjaan dapat diselesaikan dengan the Human Capital Division through a communicative
baik oleh Divisi Human Capital dengan melakukan and constructive approach.
pendekatan komunikatif dan konstruktif.
Selain itu, GMF juga telah melakukan pengelolaan atau In addition, GMF has also received several certificates
mempertahankan sejumlah sertifikat perihal manajemen for its OHS management which include:
K3 di lingkungan usahanya mencakup:
• ISO 45001:2018 – Occupational Health Safety • ISO 45001:2018 – Occupational Health Safety
Management System yang diberikan oleh Sucofindo Management System certification from Sucofindo
International Certification Services. Sertifikat ini International Certification Services. This certification
diperbaharui pada tanggal 13 September 2024, was renewed on September 13, 2024, and is valid
berlaku hingga 3 April 2027. until April 3, 2027.
• SMK3 yang dimiliki Perseroan juga telah mendapatkan • Legalized SMK3 by the Minister of Manpower of the
legitimasi dari Menteri Ketenagakerjaan Republik Republic of Indonesia.
Indonesia.
• Sertifikat penghargaan Panitia Pembina Keselamatan • Panitia Pembina Keselamatan dan Kesehatan Kerja
dan Kesehatan Kerja (P2K3) serta Pencegahan (P2K3) and Pencegahan dan Penanggulangan (P2)-
dan Penanggulangan (P2)-HIV/AIDS dari Menteri HIV/AIDS certificate of merit from the Minister of
Ketenagakerjaan Republik Indonesia. Manpower of the Republic of Indonesia.
• Sertifikat Penghargaan dari Dinas Tenaga Kerja dan • A certificate of merit from the Manpower and
Transmigrasi Provinsi Banten terkait penghargaan Transmigration Office of Banten Province in terms
P2K3 dan P2-HIV AIDS tahun 2025 of P2K3 and P2 HIV-AIDS in 2025.
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01
PERLINDUNGAN TERHADAP HAM, PROTECTING HUMAN RIGHTS,
02 PERLINDUNGAN DARI PELECEHAN PROTECTION AGAINST SEXUAL
SEKSUAL, DAN TINDAKAN HARRASMENT, AND OTHER
DISKRIMINASI LAINNYA DISCRIMINATIONS
03
Selain memperhatikan tempat kerja yang aman dan In addition to ensuring a safe workplace and protecting
melindungi karyawan dari risiko fisik, Perseroan employees from physical risks, the Company also
juga melindungi karyawan dari risiko lainnya seperti protects its employees from other risks, such as
04
pelanggaran terhadap Hak Asasi Manusia (HAM) dan violations of human rights (HR) and incidents of sexual
kejadian pelecehan seksual atau tindakan diskriminasi harassment or other discriminatory actions.
lainnya.
05
Sepanjang tahun 2025, tidak terdapat kejadian Throughout 2025, there were no incidents of human
pelanggaran terhadap hak asasi dari setiap karyawan. rights violations against any employees. [ESG S-07]
06 [ESG S-07]
Perseroan juga memiliki kebijakan yang melindungi The Company also has a policy that protects
karyawan dari pelecehan dan tindakan diskriminasi employees from harassment and other discriminatory
lainnya. Kebijakan tersebut ditetapkan sesuai dalam actions. This policy is stipulated in accordance with
Kepmenaker Nomor 88 tahun 2023 tentang Pedoman the Minister of Manpower Regulation No. 88 of 2023
Pencegahan dan Penanganan Kekerasan Seksual di regarding Workplace Prevention and Handling of Sexual
Tempat Kerja. [ESG S-08] Harassment in the Workplace. [ESG S-08]
Perseroan juga mengikuti ketentuan mengenai The Company also complies with the provisions on
perlindungan hak asasi manusia (HAM) dalam peraturan human rights (HAM) protection in labor regulations,
ketenagakerjaan yaitu Undang-Undang Nomor 13 Tahun namely Law No. 13 of 2003 on Manpower and Law No.
Laporan Keberlanjutan - Sustainability Report
2003 tentang Ketenagakerjaan dan Undang-Undang 39 of 1999 on Human Rights, which guarantee workers'
Nomor 39 Tahun 1999 tentang Hak Asasi Manusia, yang rights to fair wages, workplace safety, and fair treatment.
menjamin hak pekerja atas upah yang layak, keselamatan [ESG S-09]
kerja, dan perlakuan yang adil. [ESG S-09]
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PT Garuda Maintenance Facility Aero Asia Tbk
Memastikan Kepuasan Pelanggan
Ensuring Customer Satisfaction
PENGUNGKAPAN MANAJEMEN TOPIK DISCLOSURE OF MATERIAL TOPIC
MATERIAL [GRI 3-3] MANAGEMENT [GRI 3-3]
Perseroan berkomitmen mengedepankan kepuasan The Company is committed to prioritizing customer
pelanggan (klien) untuk menjaga keberlangsungan (client) satisfaction to maintain business continuity
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
bisnis melalui layanan berkualitas yang sesuai standar through quality services that comply with industry
industri. Komitmen ini didukung dengan adanya Quality standards. This commitment is supported by the
Assurance & Safety dan pemenuhan tuntutan regulasi existence of Quality Assurance & Safety and fulfillment
dari berbagai otoritas penerbangan (DKPPU, EASA, of regulatory demands from various aviation authorities
FAA, CASA, CAA UK dll) untuk menjamin safety, quality, (DKPPU, EASA, FAA, CASA, CAA UK etc.) to ensure
airworthy. safety, quality, airworthiness.
MENJAMIN KEPUASAN PELANGGAN ENSURING CUSTOMER SATISFACTION
[OJK F.17] [OJK F.17]
Perseroan memiliki staf khusus di bidang Customer The Company has a dedicated staff in Customer Service
Service yang bertanggung jawab menerima segala responsible for receiving all complaints on aircraft
keluhan mengenai perawatan dan perbaikan pesawat maintenance and repair. There is a guarantee that forms
yang tengah dijalankan. Terdapat garansi sebagai as a way to increase the customers’ interest and trust.
salah satu cara untuk meningkatkan ketertarikan dan
kepercayaan dari pelanggan.
Perseroan juga memiliki Engineering Services yang The Company also has Engineering Services which is
bertanggung jawab memastikan semua ketentuan dalam responsible for ensuring that all obligations concerning
deliverable items dari GMF sesuai dengan contract GMF deliverable have followed the contract agreement
agreement atau Procedure Manual (PRM). Engineering or Procedure Manual (PRM). Engineering Services is also
Services juga bertanggung jawab menjalankan agenda responsible to make the relationship with customers
customer intimacy melalui pertemuan atau survei berkala more intimate through regular meetings or surveys to
untuk mendapatkan tanggapan yang dapat membangun get responses that can build the quality of GMF services.
kualitas pelayanan GMF.
Perseroan juga memastikan adanya komunikasi The Company also ensures close communication with
yang erat dengan pelanggan melalui berbagai media customers through various communication media and
komunikasi dan aktivitas seperti direct selling, media activities such as direct selling, mass media, electronic
massa, media elektronik, dan media cetak. Website media, and print media. The GMF website is also
GMF juga senantiasa diperbarui secara berkala untuk regularly updated to cover useful information about
memuat informasi mengenai produk/jasa yang berguna products/services for customers.
bagi pelanggan.
Semua program tersebut dijalankan dengan All of these programs were carried out according to
berpegangan kepada standar kualitas yang berlaku di the applicable industry’s quality standards including the
industri, termasuk salah satunya ISO 9001:2015 sebagai international standard of ISO 9001:2015 in the quality
standar internasional di bidang sistem manajemen mutu. management systems. The Company implements ISO
Perseroan mengimplementasikan ISO 9001:2015 ke 9001:2015 in the business processes to improve product
dalam proses bisnis untuk meningkatkan kualitas produk, quality, business standards, and competitiveness.
standar bisnis, dan daya saing.
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01
SURVEI KEPUASAN PELANGGAN CUSTOMER SATISFACTION SURVEY
02 [OJK F.30] [OJK F.30]
Perseroan terus menjalankan Survei Kepuasan Pelanggan The Company has kept on conducting a Customer
03 (Customer Satisfaction Index) yang terbukti efektif untuk Satisfaction Index that has proven to be very effective
mengukur tingkat kepuasan dan persepsi pelanggan in measuring the customer’s satisfaction level and
terhadap produk/layanan GMF. Hasil survei dapat perceptions of GMF products/services. The Company
digunakan Perseroan untuk mengetahui posisi GMF can use the survey to determine the position of GMF
04
di peta persaingan agar dapat meningkatkan kualitas on the competitive map to improve service quality. The
pelayanan. Survei tahun 2025 telah dilakukan melalui 2025 survey has been conducted through Customer
metode Customer Survey Index yang dilaksanakan 1 Survey Index once a year by the Sales & Marketing
05 kali dalam setahun oleh Dinas Sales & Marketing dan Service and the Quality Assurance & Safety Service, in
Dinas Quality Assurance & Safety, bekerja sama dengan collaboration with an independent surveyor to ensure
independent surveyor untuk memastikan validitas data the validity and independence of data.
06 dan independensi.
Total terdapat 16 pelanggan dengan kontribusi In total there were 16 customers with the largest revenue
pendapatan terbesar yang telah diwawancara sebagai contribution who were interviewed as representatives.
perwakilan responden untuk survei. Kriteria atau The criteria or indicators for the survey were Quality
indikator yang digunakan dalam survei adalah terkait standards, TAT, Communication, Personal Competency
dengan Quality standards, TAT, Communication, & Availability.
Personal Competency & Availability.
Selama tahun 2025, GMF telah melaksanakan program In 2025, GMF has implemented several programs to
kerja yang bertujuan untuk menjaga kualitas dan maintain quality and customer satisfaction, including:
kepuasan pelanggan meliputi:
Laporan Keberlanjutan - Sustainability Report
1. Complaint Handling 1. Complaint Handling
Guna memaksimalkan layanan pada pelanggan, To maximize its service to customers, GMF has
GMF menugaskan dedicated personnel yang assigned dedicated personnel as Customer
sebagai Customer Service yang bertanggung jawab Service to receive all complaints regarding aircraft
menerima segala keluhan mengenai perawatan maintenance and repairs. The Complaint Handling
dan perbaikan pesawat yang tengah dijalankan. has been running quite well and the Company will
Saat ini Complaint Handling telah berjalan dengan assess its consistency to maximize its benefits to
cukup baik dan akan terus dievaluasi konsistensinya customers. GMF has also provided a guarantee and
sehingga pelanggan dapat merasakan manfaatnya. conducted an improvement program to make the
Selain itu, GMF juga telah memberikan garansi dan customers more interested and trust.
improvement program sebagai salah satu cara untuk
meningkatkan ketertarikan dan kepercayaan dari
pelanggan.
2. Customer Satisfaction Index 2. Customer Satisfaction Index
Sebagai organisasi di bidang jasa, kepuasan As a service company, customer satisfaction must be
pelanggan merupakan faktor mutlak yang harus maintained. The higher the customer satisfaction, the
diwujudkan. Semakin tinggi kepuasan pelanggan, greater the trust that the Company will receive. GMF
maka semakin besar kepercayaan pasar. GMF has once again conducted a Customer Satisfaction
kembali melakukan Survei Kepuasan Pelanggan Index Survey to measure the customer satisfaction
( Customer Satisfaction Index Survey ) untuk level this year. This survey was aimed to measure
mengukur tingkat kepuasan pelanggan pada tahun the level of satisfaction and customer perceptions of
ini. Survei ini bertujuan untuk mengukur tingkat GMF products and services. Knowing GMF's position
kepuasan dan persepsi pelanggan terhadap produk among competitors will make GMF more focused on
dan layanan GMF. Dengan mengetahui posisi GMF improving its services.
di antara pesaing akan membuat GMF lebih fokus
dalam meningkatkan layanannya.
Pada tahun 2025, nilai Customer Satisfaction Indeks In 2025, the GMF Customer Satisfaction Index value
GMF adalah sebesar 4,00 Pencapaian tersebut was .00 This achievement is equal with the 2024
sama dengan pencapaian tahun tahun 2024 yaitu value of 4.00. The assessment was obtained from
sebesar 4,00. Penilaian survei tersebut didapatkan a survey using two methods: CSI (direct interview
dari survei melalui dua metode yaitu CSI (metode method with customers) and PPS PPS (post project
wawancara langsung dengan pelanggan) dan PPS survey), which were filled out by customers after the
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PT Garuda Maintenance Facility Aero Asia Tbk
(post project survey) yang diisi oleh pelanggan work was completed. GMF is currently striving to
setelah pengerjaan selesai. Adapun GMF saat ini make improvements and consistently develop and
masih terus berusaha melakukan perbaikan dan enhance the quality of service to customers.
konsisten mengembangkan juga meningkatkan
kualitas pelayanan terhadap pelanggan.
3. Customer Retention Program 3. Customer Retention Program
Program ini bertujuan untuk menjaga hubungan baik Through this program, GMF has an objective
GMF dengan pelanggan. Dalam menjalankan bisnis to maintain its relationship with customers.
perawatan pesawat, komunikasi adalah hal yang Communication is important for an aircraft
penting khususnya dalam menginformasikan segala maintenance company, especially when informing
perbaikan untuk meningkatkan kualitas perawatan the improvements on the quality of aircraft
pesawat dan mendapatkan umpan balik dari usaha maintenance and getting feedback to create
untuk melahirkan perbaikan berkelanjutan. continuous improvements.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
INOVASI PRODUK/LAYANAN [OJK F.26] INNOVATION IN PRODUCT/SERVICES
[OJK F.26]
Hingga akhir tahun 2025, tidak terdapat pelayanan GMF Until the end of 2025, there were no services of
yang ditarik kembali dari pasar. GMF telah memastikan GMF that were recalled. GMF has ensured that every
setiap produk yang dipasarkan telah melalui proses marketed product has undergone rigorous inspection
inspeksi yang ketat. Selain itu GMF telah memiliki kontrak processes. Additionally, GMFhas long-term contracts
jangka panjang dengan standar yang telah ditetapkan. with established standards. [OJK F.29]
[OJK F.29]
Perseroan terus melakukan pengembangan kapabilitas The Company continues to develop the capabilities
dan kapasitas di beberapa lini bisnis GMF. Pengembangan and capacities of its business lines. The developments
yang berhasil dilakukan selama tahun 2025 adalah sebagai throughout 2025 were:
berikut:
Produk Pengembangan Kapabilitas
Product Capability Development
Airframe B737 Max, B787, A350
Engine Leap 1A/1B
Landing Gear A320, B737 Max
Industrial Solutions Aerostructure
MENJAMIN KESEHATAN DAN ENSURING CUSTOMERS HEALTH AND
KESELAMATAN PELANGGAN [OJK F.27] SAFETY [OJK F.27]
Perseroan memberikan perhatian kepada pelanggan
yang mencakup aspek kesehatan dan keselamatan The Company pays attention to the customers’ health
mereka. Unit kerja yang bertanggung jawab dalam and safety. The responsible unit for maintaining the
menjaga kualitas produk dan layanan demi tercapainya quality of products and services for the customer’s health
kesehatan dan keselamatan pelanggan adalah dinas and safety is the Quality, Health, Safety & Environment,
Quality, Health, Safety & Environment dan Quality and Quality Assurance & Safety Departments. There are
Assurance & Safety. Terdapat sejumlah standar kebijakan standard policies to ensure the quality of products and
kerja untuk menjamin kualitas produk dan layanan yang services that cares for the customer’s health and safety.
berkualitas dan memperhatikan aspek kesehatan dan
keselamatan pelanggan.
Fokus program kerja di bidang ini pada tahun 2025 For this subject, the focus for 2025 was was
adalah meningkatkan keterlibatan dan kesadaran enhancement engagement and awareness of safety
terhadap isu-isu keselamatan untuk mengurangi angka issues to reduce the incident/accident rate caused by
insiden/kecelakaan yang disebabkan oleh kesalahan human error
manusia.
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01
DAMPAK PRODUK/JASA [OJK F.28] IMPACT OF PRODUCTS/SERVICES [OJK
02 F.28]
Sebagai perusahaan yang bergerak di bidang MRO, As a company operating in the MRO sector, GMF has
03 Perseroan telah memberikan dampak yang positif had a positive impact on society, even if the impact can
bagi masyarakat, walaupun dampaknya tidak dapat not be felt directly by the society. Ensuring the safety
dirasakan secara langsung. Keamanan dan kelaikan and airworthiness of aircraft, whether for commercial
udara sebuah pesawat terbang, baik untuk keperluan passenger transportation or cargo services, supports
04
komersial (mengangkut penumpang) dan kargo untuk economic activity by facilitating the movement of people
barang, mendukung kegiatan ekonomi. Perpindahan and goods. This smooth flow of economic activity is
antara orang dan barang memastikan adanya kegiatan instrumental in promoting overall economic growth.
05 ekonomi yang lancar dan hal ini sangat bermanfaat untuk
mendorong pertumbuhan ekonomi.
06 Ekspansi bisnis GMF di bidang military juga membawa Furthermore, GMF's expansion into the military sector
dampak positif secara tidak langsung. Kehadiran armada has also has indirect positive effects. The presence of a
pesawat militer yang tangguh memastikan ketahanan capable fleet of military aircraft contributes to national
dan keamanan nasional. resilience and security.
Hingga saat ini, belum terdapat dampak negatif secara Thus far, there have been no significant negative
material yang muncul dari kegiatan operasional usaha. impacts stemming from GMF's operational activities.
GMF selalu mematuhi dan melaksanakan standar The Company consistently adheres to and implements
operasional sesuai praktik industri terbaik, terutama operational standards in line with industry best practices,
dalam hal pengelolaan limbah B3 dan keamanan particularly in terms of B3 waste management and
operasional sehingga tidak mengakibatkan dampak operational safety, mitigating any potential adverse
material bagi masyarakat. effects on the community.
Laporan Keberlanjutan - Sustainability Report
BIAYA TERKAIT PRODUK/JASA DAN COST OF PRODUCTS/SERVICES AND
PELANGGAN CUSTOMERS
Pada tahun 2025, Perseroan mengeluarkan biaya In 2025, the Company spent Rp5,530,618,500 billion on
sebesar Rp5,530,618,500 miliar untuk kegiatan promosi promotional activities to engage customers as part of
guna berinteraksi dengan pelanggan sebagai bentuk its responsibility toward them.
tanggung jawab sosial kepada mereka.
Dalam Rp
In Rp
2025 2024
Realization Realization Realization YoY
Target
(Nominal) (%) 2024-2025
Promosi
6,567,330,000 5,530,618,500 84,21% 3,994,748,636 64,40%
Promotion
PENCAPAIAN TANGGUNG JAWAB ACHIEVEMENT ON SOCIAL
SOSIAL TERKAIT PRODUK/JASA DAN RESPONSIBILITY FOR PRODUCTS/
PELANGGAN SERVICES AND CUSTOMERS
Dalam pencapaian tanggung jawab sosial Perseroan In terms of achieving its social responsibility related
terkait produk/jasa dan pelanggan, Perseroan to its products/services and customers, the Company
mengukurnya melalui jumlah pengaduan pelanggan. measures performance using the number of customer
Berikut adalah status penyelesaian pengaduan complaints. The following is the status of customer
pelanggan dalam dua tahun terakhir: complaint resolution over the past two years:
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PT Garuda Maintenance Facility Aero Asia Tbk
Status
Jumlah Keluhan Jumlah Keluhan
Penyelesaian
Tipe Keluhan 2025 2024 Upaya Penyelesaian
2024-2025
Complaint Types Number of Number of Resolution Efforts
Resolution Status
Complaints 2024 Complaints 2024
2024-2025
Meningkatkan pengawasan
Selesai sesuai dengan standar
Quality 5 15
Done Enhancing super vision in
accordance with standards
Memeriksa dan melakukan
perbaikan terhadap business
Selesai
On-Time Delivery - 4 process
Done
Inspecting and improving
business processes
Melakukan capacity expansion,
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
penambahan, dan pelatihan untuk
Selesai manpower
Capacity & Manpower 1 2
Done Conducting capacity expansion,
additions, and training for
manpower
Melakukan perbaikan alur
Selesai komunikasi internal dan eksternal
Communication - 1
Done Improving internal and external
communication flow
Melakukan pengawasan proses
Selesai
Process - 3 bisnis
Done
Supervising business processes
Melakukan pembenahan dan
Selesai koordinasi secara berkala
Facility - 1
Done Performing regular improvements
and coordination
Jumlah
5 26
Total
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01
Tanggung Jawab Sosial Perusahaan
02
Corporate Social Responsibility
03
04
VISI TANGGUNG JAWAB SOSIAL VISION OF OUR SOCIAL
RESPONSIBILITY
05
Mewujudkan tanggung jawab sosial perusahaan yang To realize sustainable corporate social responsibility to
berkelanjutan untuk menuju Most Value MRO Company. become the Most Value MRO Company.
06
MISI TANGGUNG JAWAB SOSIAL MISSION OF OUR SOCIAL
RESPONSIBILITY
Menjalankan program TJSL yang mampu memberikan Running TJSL programs that are able to have a
dampak yang berkelanjutan kepada stakeholders sesuai sustainable impact on stakeholders in accordance
dengan standar internasional (ISO 26000) maupun with international standards (ISO 26000) as well as the
peraturan nasional (Peraturan Otoritas Jasa Keuangan national regulations (Regulation of Financial Services
Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Authority No.51/POJK.03/2017 regarding Implementation
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, of Sustainable Finance for Financial Services Institutions,
dan Perusahaan Publik). Issuers, and Public Companies).
Laporan Keberlanjutan - Sustainability Report
The Company has a Corporate Vision and Mission, as
Perseroan memiliki Visi dan Misi Korporasi yang telah disclosed in the Company Profile, which also serves as
diungkapkan dalam Profil Perusahaan dan diperlakukan its Sustainability Vision and Mission. The statement of
sebagai Visi dan Misi Keberlanjutan. Pernyataan Visi dan Social Responsibility Vision and Mission in this section
Misi Tanggung Jawab Sosial di bagian ini menjadi bagian is part of the sustainability strategy to strengthen GMF's
strategi keberlanjutan untuk semakin memperkuat overall sustainability practices.
praktik keberlanjutan GMF secara keseluruhan.
Tujuan pelaksanaan TJSL adalah untuk membina CSR or TJSL has an objective to foster strong relations
hubungan pihak internal dan eksternal guna mewujudkan with internal and external parties to achieve business
keberlanjutan bisnis. TJSL eksternal bertujuan untuk sustainability. The Company supports the government
mendukung pemerintah dalam membantu pencapaian through external TJSL to achieve sustainable
tujuan pembangunan berkelanjutan. TJSL internal development goals. At the same time, internal TJSL will
bertujuan untuk membangun hubungan harmonis dan help to build a harmonious and conducive relationship
kondusif dengan seluruh stakeholders dalam rangka with all stakeholders to support the Company's vision
mendukung pencapaian visi dan misi Perseroan. and mission. The Company hopes to enhance its
Aktivitas TJSL diharapkan akan meningkatkan reputasi reputation and credibility through TJSL activities.
dan kredibilitas Perseroan.
DASAR PELAKSANAAN TJSL BASIF OF TJSL IMPLEMENTATION
Status GMF sebagai perusahaan terbuka dan bagian As a public company and part of a SOE, GMF is obligated
dari BUMN, mewajibkan Perseroan untuk menjalankan to conduct social responsibility programs. Within the
program tanggung jawab sosial. Dalam lingkungan SOE environment, the program is known as Social and
BUMN, program tersebut lebih dikenal dengan nama Environmental Responsibility or TJSL.
Tanggung Jawab Sosial dan Lingkungan atau TJSL.
Dalam pembahasan di bab kali ini, pengungkapan The disclosure of information in this chapter, focuses
hanya akan difokuskan pada informasi TJSL, sesuai solely on TJSL information, which encompasses various
namanya, yaitu program yang berkaitan dengan programs aimed at generating positive impacts for the
dampak positif untuk kehidupan masyarakat dari sisi society in terms of the social and environmental aspects.
sosial dan lingkungan. Pembahasan lainnya terkait Other discussions related to providing sustainable
pemberian dampak berkelanjutan sesuai standar ISO impacts in accordance with ISO 26000 standards
26000 dan Peraturan Otoritas Jasa Keuangan Nomor and Financial Services Authority Regulation Number
51/POJK.03/2017 tentang Penerapan Keuangan 51/POJK.03/2017 concerning the Implementation of
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PT Garuda Maintenance Facility Aero Asia Tbk
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, Sustainable Finance for Financial Services Institutions,
dan Perusahaan Publik akan diungkapkan lebih lanjut di Issuers, and Public Companies will be discussed further
bagian Laporan Keberlanjutan setelah Laporan Tahunan in the Sustainability Report section following this Annual
ini. Report.
Sebagai gambaran, berikut merupakan dasar hukum As a general picture, the legal basis for implementing
pelaksanaan program TJSL yang berlaku di GMF: the TJSL program at GMF includes:
1. UU No 40 tahun 2007 tentang Perseroan Terbatas; 1. Law No. 40 of 2007 concerning Limited Liability
Companies;
2. UU No. 19 Tahun 2003 tentang Badan Usaha Milik 2. Law No. 19 of 2003 concerning State-Owned
Negara; Enterprises;
3. Undang-Undang No. 32 Tahun 2009 tentang 3. Law No. 32 of 2009 concerning Environmental
Perlindungan dan Pengelolaan Lingkungan Hidup; Protection and Management;
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
4. Undang-Undang No. 13 Tahun 2011 tentang 4. Law No. 13 of 2011 concerning the Handling of the
Penanganan Fakir Miskin; Poor;
5. Peraturan Pemerintah No. 47 Tahun 2012 tentang 5. Government Regulation No. 47 of 2012 concerning
Tanggung Jawab Sosial dan Lingkungan Perseroan Social and Environmental Responsibility of Limited
Terbatas; Liability Companies;
6. Peraturan Menteri Badan Usaha Milik Negara Nomor 6. Ministerial Regulation of State-Owned Enterprises
PER-1/MBU/03/2023 Tahun 2023 tentang Penugasan Number PER-1/MBU/03/2023 of 2023 concerning
Khusus dan Program Tanggung Jawab Sosial dan Special Assignments and the Social and
Lingkungan Badan Usaha Milik Negara. Environmental Responsibility Program of State-
Owned Enterprises.
Kebijakan Pengelolaan Program Corporate Social Management Policy of Corporate Social Responsibility
Responsibility GMF No. KB01-007 Edisi B Rev 0 tanggal Program of GMS No. KB01-007 Edition B Rev 0 dated
16 November 2018 dan Prosedur Bisnis No. PB-13-005 November 16, 2018, and Business Procedure No. PB-
tanggal 29 September 2015. 13-005 dated September 29, 2015.
PENGELOLA TJSL DAN ANGGARAN TJSL Manager and Budget
GMF telah membentuk Unit Corporate Communications & GMF has formed a Corporate Communications & CSR
CSR di dalam struktur Corporate Secretary & Legal yang Unit within the Corporate Secretary & Legal structure
bertanggung jawab secara khusus untuk menangani that holds the responsibility of handling the TJSL
pelaksanaan kegiatan TJSL di Perseroan. Unit ini activities at the Company. This unit is led by a Division
dipimpin oleh seorang Division Head yang bertanggung Head who reports to the Corporate Secretary & Head
jawab kepada Corporate Secretary & Legal Group Head. of the Legal Group.
GMF telah mengalokasikan dana terkait kegiatan GMF has allocated funds for various TJSL programs
TJSL untuk program yang berkaitan dengan dampak aimed at generating positive impacts for the society in
positif untuk kehidupan masyarakat dari sisi sosial dan terms of the social and environmental aspects outlined
lingkungan yang diungkapkan dalam tabel berikut: [OJK in the following Table: [OJK F.3]
F.3]
Dalam Rp
In Rp
2025 2024
Realization Realization YoY
Target Realization
(Nominal) (%) 2024-2025
P r o g r a m TJ S L
untuk kehidupan
Masyarakat dari sisi
sosial dan lingkungan
TJ S L p r o g r a m s 354,440,000 354,440,000 100% 352,500,000 100%
for the society in
terms of social
and environmental
aspects
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01
PELAKSANAAN PROGRAM TJSL [ESG IMPLEMENTATION OF TJSL PROGRAMS
02 S-12] [ESG S-12]
Pilar Sosial [OJK F.23, F.25] Social Pillar [OJK F.23, F.25]
03 GMF mengedukasi masyarakat mengenai keselamatan GMF educates the public about aviation safety in
penerbangan di Indonesia dengan memberikan Indonesia by providing opportunities for them to see
kesempatan bagi mereka untuk melihat langsung proses firsthand the MRO business process at the Company
bisnis MRO di Perseroan (public visit). Pada tahun 2025, through public visits. In 2025, the activities were as
04
kegiatan-kegiatan tersebut adalah sebagai berikut: follows:
• 141 pengunjung dari berbagai institusi, baik • 141 people visited from various institutions, both
perusahaan maupun instansi pemerintah; companies and government agencies;
05 • 1.029 siswa dari sekolah menengah dan universitas • 1.029 students visited from high schools and
berkunjung; universities;
• 805 siswa dari sekolah menengah dan universitas • 805 students from high schools and universities
06 melakukan Praktik Kerja Lapangan dan menyelesaikan conducted Field Work Practices and complete Final
Tugas Akhir di GMF dengan bekerja di berbagai unit Assignments at GMF by working in various work units
kerja untuk mendapatkan pengalaman langsung to gain real experience working in the MRO business
bekerja di lingkungan bisnis MRO. environment.
Selain mengedukasi pihak eksternal, GMF juga Apart from educating external parties, GMF also
mengedukasi pihak internal, terutama mereka para educates internal parties, especially GMF Heroes,
GMF Heroes, melalui program pengembangan. Dari through development programs. From a social
sisi sosial, hal ini penting karena dapat memberikan perspective, this is important as it provides them the
mereka kesempatan untuk mengembangkan diri dan opportunity to develop themselves and improve their
meningkatkan karier sehingga dapat berdampak bagi careers, impacting their overall economic welfare. In
kesejahteraan ekonomi mereka secara keseluruhan. 2025, 620 in-house training programs were conducted
Laporan Keberlanjutan - Sustainability Report
Pada tahun 2025, sebanyak 620 program inhouse for 11.104 participants.
training telah dilakukan untuk 11.104 peserta.
GMF juga menjalankan beberapa program sosial yang GMF also implemented several social programs in
bekerja sama dengan beberapa pihak. Pada tahun 2025, collaboration with various partners. In 2025, GMF
GMF bekerja sama dengan Relawan Bakti BUMN, GEC, worked together with Relawan Bakti BUMN, GEC, Rohis
Rohis GMF,Palang Merah Indonesia, Yayasan Pena Ilmu GMF, Indonesian Red Cross, and Yayasan Pena Ilmu in
dalam penyaluran bantuan sosial perusahaan distributing corporate social assistance.
GMF juga memberikan manfaat bagi seluruh masyarakat GMF also provided benefits to the surrounding communities
sekitar melalui kegiatan filantropi (sponsorship) untuk through philanthropic (sponsorship) activities for various
beberapa kegiatan yang dilakukan oleh sejumlah intitusi, initiatives organized by several institutions, such as PT
seperti PT GDPS, The Southeast Asia Workshop on GDPS, The Southeast Asia Workshop on Aerospace
Aerospace Engineering, Dharma Santi BUMN, ITB Ultra Engineering, Dharma Santi BUMN, ITB Ultra Marathon,
Marathon, HUT dan RKAP GEC. and for GEC’s anniversary and RKAP.
Sepanjang tahun 2025, tidak terdapat keluhan yang In 2025, the Company did not receive any complaint from
datang masyarakat sekitar area operasional akibat dari the community around operational areas. [OJK F.24]
aktivitas operasional yang dilakukan Perseroan. [OJK
F.24]
Pilar Lingkungan [OJK F.23, F.25] ENVIRONMENTAL PILLAR [OJK F.23,
F.25]
Sebagai salah satu pelaku usaha aviasi yang As one of the aviation industry players that contributes
menyumbang emisi karbon melalui pembakaran to carbon emissions through aircraft fuel combustion,
bahan bakar pesawat terbang, GMF berkomitmen GMF is committed to delivering environmental benefits
untuk dapat memberikan manfaat lingkungan melalui through the Relawan Bakti BUMN program. In this
program Relawan Bakti BUMN, GMF bekerja sama initiative, GMF collaborates with several SOEs to carry
dengan beberapa Perusahaan BUMN dalam perbaikian out environmental restoration efforts in Mempawah,
lingkungan di daerah Mempawah, Derwan dan juga Palu. Derawan, and Palu.
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PT Garuda Maintenance Facility Aero Asia Tbk
Pilar Ekonomi Economic Pillar
GMF berupaya untuk dapat meningkatkan taraf ekonomi GMF strives to improve the economic level around its
di sekitar area operasional dengan melibatkan warga operational areas by involving local residents as workers.
sekitar sebagai tenaga kerja lokal. GMF memberikan GMF provides equal opportunities to all people who meet
kesempatan yang sama kepada seluruh masyarakat the qualifications after passing through the recruitment
sesuai dengan kualifikasi yang ditentukan melalui proses process. These local workers are those who came from
rekrutmen. Tenaga kerja lokal tersebut merupakan the Tangerang City and Regency, Banten.
tenaga kerja yang berada di area Kota dan Kabupatan
Tangerang, Banten.
Rekrutmen yang dilakukan GMF akan memberikan The recruitment conducted by GMF has a positive impact
dampak positif untuk memberikan mereka pengalaman by providing local residents with basic work experience,
dasar dalam bekerja, menurunkan tingkat pengangguran, reducing the unemployment rate, and increasing the
serta meningkatkan pendapatan masyarakat di sekitar income of people around GMF’s operational areas.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
area operasional GMF. Sepanjang tahun 2025, GMF Throughout 2025, GMF recruited 63 local workers
merekrut 63 orang fresh graduate di area Tangerang through the Industrial Internship section.
untuk menjadi tenaga kerja lokal dalam bagian Magang
Industri.
Pilar Tata Kelola Governance Pillar
GMF selalu bersikap transparan dengan memastikan GMF always acts transparently by ensuring the disclosure
adanya keterbukaan informasi dan memastikan of information and ensuring that the management of the
pengelolaan Perseroan yang bebas dari praktik korupsi Company is free from corrupt practices so that corporate
agar aktivitas tata Kelola perusahaan dapat terselenggara governance activities can be carried out optimally.
dengan maksimal. GMF menolak segala pemberian dan/ GMF rejects all forms of giving and receiving bribes
atau peneriman suap dan memberlakukan pembatasan and imposes restrictions on accepting gifts for all GMF
penerimaan hadiah bagi seluruh GMF Heroes dalam Heroes in any form and for any purpose. In
bentuk apapun dan dalam rangka apapun. Dalam practice, there is an obligation to report gift received
praktiknya, terdapat kewajiban dalam pelaporan dari by the GMF unit responsible for implementing anti-
penerima hadiah kepada unit GMF yang bertanggung corruption measures in the Company.
jawab atas pelaksanaan anti korupsi di Perseroan.
Sosialisasi dan komunikasi pencegahan korupsi secara Periodic anti-corruption awareness and communication
berkala diadakan melalui media informasi internal campaigns are conducted through the Company’s
Perseroan. Selain itu, Perseroan juga telah melakukan internal information channels. In addition, the Company
publikasi terkait Kebijakan Whistleblowing System dan has published information regarding the Whistleblowing
Pengendalian Gratifikasi melalui media digital di Area System Policy and Gratification Control through digital
GMF. Pelaporan dapat dilakukan oleh pihak internal media within the GMF area. Reports can be submitted by
maupun eksternal GMF melalui website Perseroan. both internal and external parties through the Company's
Hasil dari pelaporan tersebut akan disampaikan secara website. The results of such reports will be delivered
langsung kepada Direktur Utama. directly to the President Director.
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04
02
05
06
03
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441 PT Garuda Maintenance Facility Aero Asia Tbk Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
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01
02
Lembar Umpan Balik [OJK G.2]
Feedback Form [OJK G.2]
03
04
Kami meminta partisipasi kepada para pemangku We request the participation of stakeholders to provide
kepentingan untuk memberikan umpan balik melalui feedback via email or fax/post mail after reading the
05 e-mail atau mengirim formulir ini melalui fax/pos, setelah Sustainability Report.
membaca Laporan Keberlanjutan ini.
06
Pertanyaan Setuju Tidak Setuju
Question Agree Disagree
Laporan ini telah memberikan informasi yang bermanfaat mengenai kinerja ekonomi.
This report has provided useful information regarding economic performance.
Data dan informasi yang diungkapkan mudah dipahami, lengkap, transparan, dan
berimbang.
The data and information disclosed are easy to understand, complete, transparent, and
balanced.
Data dan informasi yang disajikan berguna dalam pengambilan keputusan.
The data and information presented are useful in decision making.
Laporan ini menarik dan mudah dibaca.
The report is interesting and easy to read.
Laporan Keberlanjutan - Sustainability Report
* Berikan centang pada pernyataan yang Anda anggap paling tepat untuk setiap pertanyaan.
* Check the statement that you consider most appropriate for each question.
Mohon berikan nilai mengenai aspek yang terdapat Please provide a rating for the aspects in this
dalam Laporan Keberlanjutan ini: Sustainability Report:
• 1: paling penting 1: most important
• 2: penting 2: important
• 3: tidak penting 3: not important
• 4: sangat tidak penting 4: very unimportant
Kinerja Ekonomi Kode Etik
[ ] [ ]
Economic Performance Code of Conduct
Kesehatan dan Keselamatan Kerja Kepuasan Pelanggan
[ ] [ ]
Occupational Health & Safety Customer Satisfaction
Produk dan Layanan Ketenagakerjaan
[ ] [ ]
Products & Services Employment
Pengembangan Sosial dan Kemasyarakatan Penggunaan Energi
[ ] [ ]
Social & Community Development Energy Usage
Mohon berikan komentar/saran/usulan bagi Laporan Keberlanjutan ini.
Please provide comments/suggestions for this Sustainability Report.
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PT Garuda Maintenance Facility Aero Asia Tbk
PROFIL PROFILE
Nama (bila berkenan) Name (if inclined)
Institusi/Perusahaan Institution/Company
Surel E-mail
Telepon/HP Phone/Mobile
Golongan Pemangku Kepentingan (berikan tanda ?) Category of Stakeholders (put ? in the box)
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Pemerintah Pekerja Perusahaan
Government Employee Company
Pemegang Saham Penyedia Barang dan Jasa Masyarakat Sekitar
Shareholders Goods and Services Provider Local Community
Lembaga Pendidikan Industri Media
Educational Institution Industry Media
Lembaga Swadaya Masyarakat Lain-Lain, yaitu:
Non-Governmental Organization Others, specifically:
Mohon kirimkan kembali Lembar Umpan Balik ini kepada: Please send this Feedback Form to:
Rian Fajar Isnaeni
Corporate Secretary & Legal Group Head
Kantor Pusat | Head Office
PT Garuda Maintenance Facility Aero Asia Tbk
Lantai 2 Lobby Selatan Hangar 4 PT Garuda Maintenance Facility Aero Asia Tbk
Area Perkantoran Bandar Udara Soekarno Hatta International, Kelurahan Pajang, Kecamatan Benda, Kota Tangerang, 15125
PO. Box 1303, BUSH 19130
Telepon +62 21 550 8717
Phone
(call center) +62 21 550 8609
Surel corporatecommunications@gmf-Aero Asia.co.id
Email Marketing@gmf-Aero Asia.co.id
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01
02
Indeks Isi POJK NO.51/OJK.03/2017 [OJK G.4]
POJK NO.51/OJK.03/2017 Content Index [OJK G.4]
03
04
Indikator Penjelasan Halaman
Indicator Description Page
05 Strategi Keberlanjutan
Sustainability Strategy
Penjelasan Strategi Keberlanjutan
06 A.1 60
Explanation on Sustainability Strategy
Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Highlights
Ikhtisar Kinerja Ekonomi
B.1 372
Economic Performance Highlights
Ikhtisar Kinerja Lingkungan Hidup
B.2 372
Environmental Performance Highlihts
Ikhtisar Kinerja Sosial
B.3 372
Social Performance Highlights
Profil Perusahaan
Company Profile
Laporan Keberlanjutan - Sustainability Report
Visi, Misi, dan Nilai Keberlanjutan
C.1 60
Vision, Mission, and Value of Sustainability
Alamat Perusahaan
C.2 53
Company’s Address
Skala Perusahaan
C.3 54
Business Scale
Produk, Layanan, dan Kegiatan Usaha yang Dijalankan
C.4 70
Products, services and Business Activities
Keanggotaan Pada Asosiasi
C.5 69
Member of Association
Perubahan Organisasi Bersifat Signifikan
C.6 74
Change of Significant Organization
Penjelasan Direksi
Directors Statement
Penjelasan Direksi
D.1 37
Directors Statement
Tata Kelola Keberlanjutan
Sustainability Governance
Penanggungjawab Penerapan Keuangan berkelanjutan
E.1 185
Management of Sustainable Finance Implementation
Pengembangan Kompetensi Terkait Keuangan berkelanjutan
E.2 412
Competency Development on Sustainable Finance
Penilaian Risiko Atas Penerapan Keuangan berkelanjutan
E.3 379
Risk Assessment for Sustainable Finance Implementation
Hubungan Dengan Pemangku Kepentingan
E.4 374
Stakeholder Engagement
Permasalahan Terhadap Penerapan Keuangan berkelanjutan
E.5 378
Challenges of Sustainable Financial Implementation
Kinerja Keberlanjutan
Sustainability Performance
Kegiatan Membangun Budaya Keberlanjutan
F.1 377
Building a Culture of Sustainability
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Indikator Penjelasan Halaman
Indicator Description Page
Kinerja Ekonomi
Economic Performance
Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, Pendapatan
dan Laba Rugi
F.2 153
Comparison of Performance Targets and Production, Portfolios, Financial Targets, or Investment, Revenue
and Profit and Loss
Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi Pada Instrumen Keuangan
atau Proyek yang Sejalan
F.3 400
Comparison of Performance Targets and Production, Portfolios, Financial Targets, or Investment on
Financial Instruments or Projects in Line with Sustainable Finance Implementation
Kinerja Lingkungan
Environmental Performance
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Umum
General
Biaya Lingkungan Hidup
F.4 400
Environmental Costs
Aspek Material
Material Aspects
Penggunaan Material Yang Ramah Lingkungan
F.5 392, 394
The Use of Environmentally Friendly Materials
Aspek Energi
Energy Aspects
Jumlah dan Intensitas Energi yang Digunakan
F.6 393
The Number and the Intensity of Energy Use
Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan
F.7 393
The Efforts and Achievements of Energy Efficiency Including the Use of Renewable Energy Sources
Aspek Air
Water Aspects
Penggunaan Air
F.8 396
Water Consumption
Aspek Keanekaragaman Hayati
Biodiversity Aspects
Dampak Dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau Memiliki
F.9 Keanekaragaman Hayati 399
The Impact of Operational Areas Near or in the Area of Conservation or Biodiversity
Usaha Konservasi Keanekaragaman Hayati
F.10 399
Biodiversity Conservation Efforts
Aspek Emisi
Emission Aspects
Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya
F.11 394
The Number and Intensity of Emissions Produced by Type
Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan
F.12 394
The Efforts and Achievement of Emission Reductions Undertaken
Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis
F.13 397
The Amount of Waste and Effluent Generated by Type
Mekanisme Pengelolaan Limbah dan Efluen
F.14 396
Waste and Effluent Management Mechanism
Tumpahan yang Terjadi (jika ada)
F.15 401
Spill that Occurred (if any)
Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima Dan Diselesaikan
F.16 401
The Number and Material Environmental Complaints Received and Resolved
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01
Indikator Penjelasan Halaman
02 Indicator Description Page
Kinerja Sosial
Social Performance
03 Komitmen LJK, Emiten, atau Perusahaan Publik untuk Memberikan Layanan atas Produk dan/ atau Jasa
F.17 yang Setara kepada Konsumen 435
The Company’s Commitment to Deliver Products and/or Services Equivalent to the Consumer
04 Aspek Ketenagakerjaan
Employment Aspects
Kesetaraan Kesempatan Bekerja
F.18 421
05 Equality of Employment Opportunities
Tenaga Kerja Anak dan Tenaga Kerja Paksa
F.19 408
Child Labor and Forced Labor
06 Upah Minimum Regional
F.20 422
The Minimum Wage
Lingkungan Bekerja yang Layak dan Aman
F.21 402
Environmental Work Decent and Safe
Pelatihan dan Pengembangan Kemampuan Pegawai
F.22 409
Training and Competency Development for Employees
Aspek Masyarakat
Community Aspects
Dampak Operasi Terhadap Masyarakat Sekitar
F.23 442
Operational Impacts to Local Communities
Pengaduan Masyarakat
F.24 442
Public Complaints
Laporan Keberlanjutan - Sustainability Report
Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL)
F.25 442
Social and Environmental Responsibility Activities
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan
Responsibility on the development of Sustainable Finance products and/or services
Inovasi dan Pengembangan Produk/Jasa Keuangan berkelanjutan
F.26 437
Innovation and development of Sustainable Finance products and/or services
Produk/Jasa yang Sudah Dievaluasi Keamanannya Bagi Pelanggan
F.27 437
Customer Safety
Dampak Produk/Jasa
F.28 438
Impact of Products/Services
Jumlah Produk yang Ditarik Kembali
F.29 437
The Number of Products Recalled
Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Keuangan Berkelanjutan
F.30 436
Survey of Customer Satisfaction
Lain-lain
Others
Verifikasi Tertulis dari Pihak Independen (jika Ada)
G.1 11
Written Verification from an Independent Party, if Any
Lembar Umpan Balik
G.2 446
Feedback Form
Tanggapan Terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya
G.3 11
Response to Feedback from the Prior Year
Daftar Pengungkapan Sesuai POJK 51/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga
Jasa Keuangan, Emiten dan Perusahaan Publik
G.4 448
List of Disclosures in accordance with POJK 51/2017 regarding the Implementation of Sustainable Finance
for Financial Service Institutions, Issuers and Public Companies
446
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PT Garuda Maintenance Facility Aero Asia Tbk
Indeks Isi Consolidated GRI Standard 2021
Consolidated Content Index of GRI Standard 2021
INDEKS ISI STANDAR
GRI PENGUNGKAPAN HAL
CONTENT INDEX GRI DISCLOSURE PAGE
STANDARD
GMF telah menyampaikan informasi yang tercantum dalam Indeks Konten GRI ini untuk periode pelaporan
Pernyataan Penggunaan 1 Januari 2025 sampai dengan 31 Desember 2025 dengan mengacu pada Standar GRI.
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Statement of Use GMF has reported the information cited in this GRI content index for the period January 1, 2025 until
December 31, 2025 with reference to the GRI Standards.
GRI 1: LANDASAN 2021
GRI
GRI 1: FOUNDATION 2021
Organisasi dan Praktik Pelaporan
The Organization and its Reporting Practices
Detail organisasi
GRI 2-1 52
Organizational details
Entitas yang termasuk dalam pelaporan keberlanjutan
GRI 2-2 11
Entities included in the organization’s sustainability reporting
Periode pelaporan, frekuensi dan titik kontak
GRI 2-3 11
Reporting period, frequency and contact point
Informasi tentang penyajian kembali
GRI 2-4 11
Restatements of information
Asurans Eksternal
GRI 2-5 11
External assurance
Aktivitas dan Pekerja
Activities and workers
Aktivitas, rantai pasok, dan relasi bisnis lainnya
GRI 2-6 70
Activities, value chain and other business relationships
GRI 2: Pengungkapan Umum Karyawan
GRI 2-7 97
2021 Employees
GRI 2: General Disclosures
2021 Pekerja yang bukan karyawan
GRI 2-8 99
Workers who are not employees
Tata Kelola
Governance
Struktur dan komposisi tata kelola
GRI 2-9 185
Governance structure and composition
Nominasi dan pemilihan badan tata kelola tertinggi
GRI 2-10 248
Nomination and selection of the highest governance body
Ketua badan tata kelola tertinggi
GRI 2-11 185
Chair of the highest governance body
Peran badan tata kelola tertinggi dalam mengawasi pengelolaan
dampak
GRI 2-12 186
Role of the highest governance body in overseeing the management
of impacts
Pendelegasian tanggung jawab untuk mengelola dampak
GRI 2-13 186
Delegation of responsibility for managing impacts
Peran badan tata kelola tertinggi dalan pelaporan keberlanjutan
GRI 2-14 37
Role of the highest governance body in sustainability reporting
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01
INDEKS ISI STANDAR
02 GRI PENGUNGKAPAN HAL
CONTENT INDEX GRI DISCLOSURE PAGE
STANDARD
Benturan kepentingan
03 GRI 2-15
Conflicts of interest
243
Komunikasi kepedulian terhadap permasalahan kritikal
GRI 2-16 361
Communication of critical concerns
04
Pengetahuan kolektif dari badan tata kelola tertinggi
GRI 2-17 412
Collective knowledge of the highest governance body
05 GRI 2-18
Evaluasi kinerja badan tata kelola tertinggi
252
Evaluation of the performance of the highest governance body
Kebijakan remunerasi
GRI 2-19 254
06 Remuneration policies
Proses untuk menentukan remunerasi
GRI 2-20 254
Process to determine remuneration
Rasio kompensasi total tahunan
GRI 2-21 259
Annual total compensation ratio
Strategi, Kebijakan dan Praktik
Strategy, Policies and Practices
Pernyataan tentang strategi pembangunan berkelanjutan
GRI 2-22 37
Statement on sustainable development strategy
Komitmen kebijakan
GRI 2-23 60
Policy commitments
Menanamkan komitmen kebijakan
Laporan Keberlanjutan - Sustainability Report
GRI 2-24 63
Embedding policy commitments
Proses untuk memulihkan dampak negatif
GRI 2-25 361
Processes to remediate negative impacts
Mekanisme pemberian umpan balik/saran dan menyampaikan
GRI 2-26 kekhawatiran 361
Mechanisms for seeking advice and raising concerns
Kepatuhan terhadap hukum dan peraturan
GRI 2-27 347
Compliance with laws and regulations
Keanggotaan asosiasi
GRI 2-28 69
Membership associations
Keterlibatan Pemangku Kepentingan
Stakeholder Engagement
Pendekatan keterlibatan pemangku kepentingan
GRI 2-29 374
Approach to stakeholder engagement
Perjanjian kerja bersama
GRI 2-30 387
Collective bargaining agreements
Proses menentukan topik material
GRI 3-1 12
Process to determine material topics
GRI 3: Topik Material 2021 Daftar topik material
GRI 3-2 12
GRI 3: Material Topic 2021 List of material topics
Pengelolaan Topik Material 386, 390,
GRI 3-3
Management of Material Topics 402, 435,
TOPIK EKONOMI
Economic Topic
GRI 201: Kinerja Ekonomi
2016 Nilai ekonomi langsung yang dihasilkan dan didistribusikan
GRI 201-1 386
GRI 201: Economic Direct economic value generated and distributed
Performance 2016
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PT Garuda Maintenance Facility Aero Asia Tbk
INDEKS ISI STANDAR
GRI PENGUNGKAPAN HAL
CONTENT INDEX GRI DISCLOSURE PAGE
STANDARD
Implikasi finansial serta risiko
dan peluang lain akibat dari perubahan iklim
GRI 201-2 380
Financial implications and other risks and opportunities due to climate
change
Kewajiban program pensiun manfaat pasti dan program pension
GRI 201-3 lainnya 387
Defined benefit plan obligations and other retirement plans
Bantuan finansial yang diterima dari pemerintah
GRI 201-4 388
Financial assistance received from government
GRI 204: Praktik Pengadaan
2016 Proporsi pengeluaran untuk pemasok lokal
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
GRI 204-1 388
GRI 204: Procurement Proportion of spending on local suppliers
Practices 2016
TOPIK LINGKUNGAN
Environmental Topic
Konsumsi energi dalam organisasi
GRI 302-1 393
Energy consumption within the organization
GRI 302: Energi 2016 Intensitas energi
GRI 302-3 393
Energy intensity
Pengurangan konsumsi energi
GRI 302-4 393
Reduction of energy consumption
GRI 303: Air dan Efluen 2018
Konsumsi air
G R I 3 0 3 : Wa t e r a n d GRI 303-5 396
Water consumption
Effluents 2018
Emisi GRK (Cakupan 1) langsung
GRI 305-1 394
Direct (Scope 1) GHG emissions
Emisi energi GRK (Cakupan 2) tidak langsung
GRI 305-2 394
GRI 305: Emisi 2016 Energy indirect (Scope 2) GHG emissions
GRI 305: Emission 2016 Intensitas emisi GRK
GRI 305-4 394
GHG emissions intensity
Pengurangan emisi GRK
GRI 305-5 394
Reduction of GHG emissions
GRI 306: Limbah 2020 Timbulan limbah dan dampak signifikan terkait limbah
GRI 306-1 397
GRI 306: Waste 2020 Waste generation and significant waste-related impacts
Manajemen dampak signifikan terkait limbah
GRI 306-2 397
Management of significant waste-related impacts
Limbah yang dikirimkan ke pembuangan akhir
GRI 306-5 397
Waste directed to disposal
TOPIK SOSIAL
Social Topic
Perekrutan karyawan baru dan pergantian karyawan
GRI 401-1 407
New employee hires and employee turnover
GRI 401: Kepegawaian 2016 Tunjangan yang diberikan kepada karyawan purnawaktu yang tidak
GRI 401: Employment 2016 diberikan kepada karyawan pada kurun waktu tertentu atau paruh
GRI 401-2 waktu 422
Benefits provided to full-time employees that are not provided to
temporary or part-time employees
449
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01
INDEKS ISI STANDAR
02 GRI PENGUNGKAPAN HAL
CONTENT INDEX GRI DISCLOSURE PAGE
STANDARD
Sistem manajemen kesehatan dan keselamatan kerja
03 GRI 403-1
Occupational health and safety management system
402
Pengidentifikasian bahaya, penilaian risiko, dan investigasi insiden
GRI 403-2 426
Hazard identification, risk assessment, and incident investigation
04
Layanan kesehatan kerja
GRI 403-3 427
Occupational health services
05 Partisipasi, konsultasi, dan komunikasi pekerja tentang kesehatan
dan keselamatan kerja
GRI 403-4 430
GRI 403: Kesehatan dan Worker participation, consultation, and communication on
Keselamatan KERJA 2018 occupational health and safety
06 GRI 403: Occupational Peningkatan kualitas kesehatan pekerja
Health and Safety 2018 GRI 403-6 432
Promotion of worker health
Pencegahan dan mitigasi dampak-dampak kesehatan dan
keselamatan kerja yang secara langsung terkait hubungan bisnis
GRI 403-7 432
Prevention and mitigation of occupational health and safety impacts
directly linked by business relationships
Kecelakaan kerja
GRI 403-9 431
Work-related injuries
Penyakit Akibat Kerja
GRI 403-10 431
Work-related ill health
GRI 405: Keanekaragaman Keanekaragaman badan tata kelola dan karyawan
GRI 405-1 97
dan Peluang Setara Diversity of governance bodies and employees
Laporan Keberlanjutan - Sustainability Report
2016
GRI 405: Diversity and Equal Rasio gaji pokok dan remunerasi perempuan dibandingkan laki-laki
GRI 405-2 422
Opportunity 2016 Diversity of governance bodies and employees
GRI 406: Nondiskriminasi
2016 Insiden diskriminasi dan tindakan perbaikan yang dilakukan
GRI 406-1 421
GRI 406: Non-discrimination Incidents of discrimination and corrective actions taken
2016
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Keselarasan Laporan Keberlanjutan Dengan
Metrik ESG
Alignment of the Sustainability Report with ESG Metrics
Kinerja Kode Nama Metrik Halaman
Performance Code Matrix Name Page
Laporan Emisi Gas Rumah Kaca
E-01 395
Greenhouse Gas Emissions Report
Intensitas Emisi Gas Rumah Kaca
E-02 395
Greenhouse Gas Emission Intensity
Expanding Global Footprint and Diversifying Excellence for Sustainable Global Growth
Konsumsi Energi Listrik
E-03 393
Electricity Consumption
Lingkungan Konsumsi Air
E-04 396
Environment Water Consumption
Limbah yang Dihasilkan
E-05 397
Generated Waste
Komitmen Perusahaan untuk Mencapai Target Net Zero Emission
E-06 395
Company Commitment to Achieving Net Zero Emission Target
Komitmen Perusahaan untuk mengurangi Emisi Gas Rumah Kaca
E-07 395
Company Commitment to Reducing Greenhouse Gas Emissions
Kesetaraan Gender
S-01 421
Gender Equality
Pegawai Berdasarkan Gender dan Kelompok Umur
S-02 422
Employees by Gender and Age Group
Tingkat Pergantian Pegawai
S-03 409
Employee Turnover Rate
Jumlah Pegawai Sementara
S-04 99
Number of Temporary Employees
Pelatihan dan Pengembangan Pegawai
S-05 412
Employee Training and Development
Jumlah Kecelakaan Kerja
S-06 432
Number of Workplace Accidents
Sosial
Social Kejadian Pelanggaran Hak Asasi Manusia
S-07 434
Incidents of Human Rights Violations
Kebijakan Pelecehan Seksual dan/atau Non-diskriminasi
S-08 434
Sexual Harassment and/or Non-Discrimination Policy
Kebijakan Mengenai Hak Asasi Manusia
S-09 434
Human Rights Policy
Kebijakan Pekerja Anak dan/atau Pekerja Paksa
S-10 408
Child Labor and/or Forced Labor Policy
Kebijakan Mengenai Kesehatan dan Keselamatan Kerja serta Lingkungan Kerja yang
Aman dan Layak diberikan Kepada Seluruh Karyawan
S-11 427
Policy on Occupational Health and Safety and Providing a Safe and Proper Work
Environment for All Employees
S-12 Corporate Social Responsibility 442
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01
Kinerja Kode Nama Metrik Halaman
02 Performance Code Matrix Name Page
Keberagaman Manajemen dan Independensi
G-01 248
Management Diversity and Independence
03 Total Kehadiran Direksi dan Komisaris ke Rapat Dewan
G-02 273
Total Attendance of Directors and Commissioners at Board Meetings
Kebijakan Pemisahan Chairman of the Board dan CEO
G-03 408
04 Policy on Separation of Chairman of the Board and CEO
Kebijakan Penilaian Dewan Direksi dan Komisaris
G-04 252
Board of Directors and Commissioners Assessment Policy
05 Tata Kelola Kebijakan Pelatihan Dewan Direksi dan Komisaris
G-05 248
Governance Board of Directors and Commissioners Training Policy
Kriteria Khusus Pemilihan Dewan
06 G-06
Specific Criteria for Board Selection
248
Kode Etik dan/atau Anti-Korupsi
G-07 352, 355
Code of Ethics and/or Anti-Corruption Policy
Kebijakan Perlakuan Adil terhadap Pemegang Saham
G-08 221
Fair Treatment Policy for Shareholders
Pencegahan Konflik Kepentingan
G-09 243
Conflict of Interest Prevention
Laporan Keberlanjutan - Sustainability Report
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PT Garuda Maintenance Facility Aero Asia Tbk Operational Excellence For Reliable Aviation Services
Financial
Report
Page 456
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
dan ent it as anaknya/ and it s subsidiaries
Laporan keuangan konsolidasian
tanggal 31 Desember 2025
dan untuk tahun yang berakhir pada tanggal tersebut
beserta laporan auditor independen/
Consolidated financial statements
as of December 31, 2025 for the year then ended
with independent auditor’s report
Laporan Keuangan - Financial Report
456
Page 457
PT Garuda Maintenance Facility Aero Asia Tbk
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 AS OF DECEMBER 31, 2025
DAN UNTUK TAHUN YANG BERAKHIR PADA AND FOR THE YEAR THEN ENDED
TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Halaman/
Operational Excellence For Reliable Aviation Services
Page
Surat Pernyataan Direksi Statement Letter of the Board of Directors
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan Consolidated Statement of
Konsolidasian ...................................................... 1-3 .......................................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 Consolidated Statement of
Konsolidasian ....................................................... 6 ......................................Changes in Equity
Laporan Arus Kas Konsolidasian ............................... 7-8 .......... Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Notes to the Consolidated
Konsolidasian ....................................................... 9-120 ................................. Financial Statements
**************************
457
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Laporan Keuangan - Financial Report 458
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PT Garuda Maintenance Facility Aero Asia Tbk
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 00282/ 2.1505/ AU.1/ 10/ 1749- Report No. 00282/ 2.1505/ AU.1/ 10/ 1749-
1/ 1/ III/ 2026 1/ 1/ III/ 2026
Operational Excellence For Reliable Aviation Services
Pemegang Saham, Dewan Komisaris, dan The Shareholders and t he Boards of
Direksi Commissioners and Direct ors
PT Garuda Maint enance Facilit y Aero Asia Tbk PT Garuda Maint enance Facilit y Aero Asia Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying consolidated
konsolidasian PT Garuda Maintenance Facility financial statements of PT Garuda Maintenance
Aero Asia Tbk (“ Perusahaan” ) dan entitas Facility Aero Asia Tbk (the “ Company” ) and its
anaknya (secara kolektif disebut sebagai “ Grup” ) subsidiary (collectively referred to as the “ Group” ),
terlampir, yang terdiri dari laporan posisi which comprise the consolidated statement of
keuangan konsolidasian tanggal 31 Desember financial position as of December 31, 2025, and
2025, serta laporan laba rugi dan penghasilan the consolidated statement of profit or loss and
komprehensif lain konsolidasian, laporan other comprehensive income, consolidated
perubahan ekuitas konsolidasian, dan laporan statement of changes in equity, and consolidated
arus kas konsolidasian untuk tahun yang berakhir statement of cash flows for the year then ended,
pada tanggal tersebut, serta catatan atas laporan and notes to the consolidated financial statements,
keuangan konsolidasian, termasuk informasi including material accounting policy information.
kebijakan akuntansi material.
Menurut opini kami, laporan keuangan In our opinion, the accompanying consolidated
konsolidasian terlampir menyajikan secara wajar, financial statements present fairly, in all material
dalam semua hal yang material, posisi keuangan respects, the consolidated financial position of the
konsolidasian Grup tanggal 31 Desember 2025, Group as of December 31, 2025, and its
serta kinerja keuangan dan arus kas consolidated financial performance and cash flows
konsolidasiannya untuk tahun yang berakhir pada for the year then ended, in accordance with
tanggal tersebut, sesuai dengan Standar Indonesian Financial Accounting Standards.
Akuntansi Keuangan di Indonesia.
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/ MK/ SK/ 2025
i
A member firm of Ernst & Young Global Limited
459
Page 460
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00282/ 2.1505/ AU.1/ 10/ 1749- Report No. 00282/ 2.1505/ AU.1/ 10/ 1749-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (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 Responsibilit ies for the Audit of the Consolidated
Konsolidasian pada laporan kami. Kami Financial Statements paragraph of our report. We
independen terhadap Grup berdasarkan are independent of the Group in accordance with
ketentuan etika yang relevan dalam audit kami the ethical requirements relevant to our audit of
atas laporan keuangan konsolidasian di Indonesia, the consolidated financial statements in Indonesia,
dan kami telah memenuhi tanggung jawab etika and we have fulfilled our other ethical
lainnya berdasarkan ketentuan tersebut. Kami responsibilities in accordance with such
yakin bahwa bukti audit yang telah kami peroleh requirements. We believe that the audit evidence
adalah cukup dan tepat untuk menyediakan suatu we have obt ained is sufficient and appropriate to
Laporan Keuangan - Financial Report
basis bagi opini kami. provide a basis for our opinion.
Hal audit ut ama Key audit mat t ers
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance
yang paling signifikan dalam audit kami atas in our audit of the consolidated financial
laporan keuangan konsolidasian periode kini. Hal statements of the current period. Such key audit
audit utama tersebut disampaikan dalam konteks matters were addressed in the context of our audit
audit kami atas laporan keuangan konsolidasian of the consolidated financial statements taken as a
secara keseluruhan, dan dalam merumuskan opini whole, and in forming our opinion thereon, and we
kami atas laporan keuangan konsolidasian terkait, do not provide a separate opinion such key audit
dan kami tidak menyatakan suatu opini terpisah matter. 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 audit utama
tersebut disampaikan dalam konteks tersebut.
ii
460 A member firm of Ernst & Young Global Limited
Page 461
PT Garuda Maintenance Facility Aero Asia Tbk
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00282/ 2.1505/ AU.1/ 10/ 1749- Report No. 00282/ 2.1505/ AU.1/ 10/ 1749-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Hal audit ut ama (lanjut an) Key audit mat t ers (cont inued)
Operational Excellence For Reliable Aviation Services
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 misst atement 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.
Pengakuan dan pengukuran pendapatan Recognition and measurement of revenue
Penjelasan atas hal audit utama: Description of the key audit matter:
Pendapatan Grup untuk tahun yang berakhir pada The Group’s revenue for the year ended December
tanggal 31 Desember 2025 adalah sebesar 31, 2025 was amounting to US$491.9 million, and
AS$491,9 juta, dan sebesar AS$390,0 juta US$390.0 million of which was from aircraft repair
merupakan jasa reparasi dan perbaikan berat and overhaul services. Revenue is an important
(overhaul). Pendapatan merupakan ukuran measurement used to evaluate the Group’s
penting yang digunakan untuk mengevaluasi performance and is the primary driving factor for
kinerja Grup dan merupakan faktor utama yang profitability. Revenue is recognized when control
mendorong profitabilitas. Pendapatan dicatat of the service is transferred to the customers at an
ketika kendali atas jasa dialihkan ke pelanggan amount that reflects the consideration to which the
pada jumlah yang mencerminkan imbalan yang Group expects to be entitled in exchange for those
diharapkan Grup dapat diperoleh sebagai services. Particularly for aircraft repair and
pertukaran atas jasa tersebut. Khusus untuk jasa overhaul services, the revenue is recognized and
reparasi dan perbaikan berat pesawat, measured using the output method to determine
pendapatannya dicatat dan diukur dengan the progress of the service as the performance
menggunakan metode output untuk mengukur obligation is satisfied.
kemajuan jasa ketika kewajiban pelaksanaan
terpenuhi.
iii
A member firm of Ernst & Young Global Limited 461
Page 462
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00282/ 2.1505/ AU.1/ 10/ 1749- Report No. 00282/ 2.1505/ AU.1/ 10/ 1749-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Hal audit ut ama (lanjut an) Key audit mat t ers (cont inued)
Pengakuan dan pengukuran pendapatan Recognition and measurement of revenue
(lanjutan) (continued)
Penjelasan atas hal audit utama: (lanjutan) Description of the key audit matter: (continued)
Pendapatan mungkin diakui dan diukur secara Revenue may be inappropriately recognized and
tidak tepat untuk meningkatkan hasil usaha dan measured to enhance business results and achieve
mencapai pertumbuhan pendapatan sejalan revenue growth in line with the objectives of the
dengan tujuan Grup, sehingga meningkatkan Group, thereby increasing the risk of material
risiko salah saji material, yang terutama terkait misstatement, which primarily related to the
dengan pengakuan dan pengukuran atas recognition and measurement of revenue for
pendapatan jasa reparasi dan perbaikan berat aircraft repairs and overhaul services which
pesawat yang mensyaratkan pertimbangan required significant judgment from the
signifikan dari manajemen. Karena signifikansi management. Due to its financial significance,
Laporan Keuangan - Financial Report
keuangannya, kesalahan penyajian atas misstatement in revenue can have a substantial
pendapatan dapat memiliki dampak substansial impact on the overall consolidated financial
pada laporan keuangan konsolidasian secara statements and the decisions made by
keseluruhan dan keputusan yang dibuat oleh para stakeholders. Accordingly, recognition and
pemangku kepentingan. Oleh karena itu, measurement of revenue is a key mat ter t o us.
pengakuan dan pengukuran pendapatan Notes 2v, 3 and 20 to the accompanying
merupakan hal audit utama bagi kami. Catatan 2v, consolidated financial statements provide the
3 dan 20 pada laporan keuangan konsolidasian relevant disclosures on revenue.
terlampir menyajikan pengungkapan atas
pendapatan.
Respon audit: Audit response:
Kami mengevaluasi dan menguji rancangan We evaluated and assessed the design of the key
pengendalian utama atas proses pengakuan dan controls over the revenue recognition and
pengukuran pendapatan. Kami melakukan measurement process. We performed test of details
pengujian rinci atas pengakuan pendapatan of the revenue transactions by verifying to the
dengan melakukan verifikasi ke dokumen supporting documents to ensure the occurrence of
pendukungnya untuk memastikan keterjadian the revenue and whether it has been recognized and
atas pendapatan serta telah diakui dan diukur measured in accordance with the applicable
sesuai dengan standar akuntansi yang berlaku dan accounting standards and recorded in the proper
dicatat pada periode yang tepat. period.
iv
462 A member firm of Ernst & Young Global Limited
Page 463
PT Garuda Maintenance Facility Aero Asia Tbk
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00282/ 2.1505/ AU.1/ 10/ 1749- Report No. 00282/ 2.1505/ AU.1/ 10/ 1749-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Hal audit ut ama (lanjut an) Key audit mat t ers (cont inued)
Operational Excellence For Reliable Aviation Services
Pengakuan dan pengukuran pendapatan Recognition and measurement of revenue
(lanjutan) (continued)
Respon audit: (lanjutan) Audit response: (continued)
Khusus untuk pengakuan dan pengukuran Particularly for the recognition and measurement of
pendapatan atas pendapatan jasa reparasi dan revenue from aircraft repair and overhaul services,
perbaikan berat pesawat, kami melakukan we performed test of details by obtaining contracts,
pengujian rinci dengan memeroleh kontrak understood key terms and conditions of the
terkait, memahami syarat dan ketentuan contracts, inspected the contract amount, tested
utamanya, memeriksa dan melakukan verifikasi the key assumptions used in measure such revenue,
nilai kontrak, menguji asumsi utama yang which is percentage of completion of the works and
digunakan dalam mengukur pendapatan tersebut, traced this percentage of completion used in the
yaitu persentase penyelesaian pekerjaan dan calculation of revenue to the supporting
menelusuri persentase penyelesaian pekerjaan documents. We tested the mathematical accuracy
yang digunakan dalam perhitungan pendapatan of calculation of the percentage of completion and
tersebut ke dokumen pendukung. Kami menguji revenue recognized during the current period.
akurasi matematis dari perhitungan persentase
penyelesaian dan pendapatan yang diakui selama
periode berjalan.
Kami juga melakukan pengujian rinci dengan We also performed test of details by identifying
menentukan akun buku besar yang digunakan which general ledger accounts are used to post
untuk mencatat entri antara pendapatan, aset dan entries between revenue, contract assets and
liabilitas kontrak, piutang usaha dan kas dan bank, liabilities, trade receivables and cash and banks and
serta menggunakan korelasi (pencatatan entri used the correlation (journal entry postings)
jurnal) antara akun-akun tersebut untuk between these accounts to reperform the recording
melakukan kembali (reperform) pencatatan entri of journal entries. We completed this procedure by
jurnal. Kami melengkapi prosedur ini dengan testing the information produced by the Group on
pengujian informasi yang dihasilkan oleh Grup cash journal entries to ensure that the cash is
atas entri jurnal kas untuk memastikan bahwa kas represents cash received from customers. We also
tersebut adalah kas sebenarnya yang berasal dari evaluated the appropriateness of the presentation
pelanggan. Kami juga mengevaluasi kesesuaian and the relevant disclosures related to revenue in
penyajian dan pengungkapan terkait pendapatan the notes to the accompanying consolidated
dalam catatan atas laporan keuangan financial statements in accordance with the
konsolidasian terlampir sesuai dengan standar relevant accounting standards.
akuntansi yang relevan.
v
A member firm of Ernst & Young Global Limited 463
Page 464
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00282/ 2.1505/ AU.1/ 10/ 1749- Report No. 00282/ 2.1505/ AU.1/ 10/ 1749-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Hal lain Ot her mat t er
Laporan keuangan konsolidasian Grup tanggal The consolidated financial statements of the Group
31 Desember 2024 dan untuk tahun yang as of December 31, 2024 and for the year then
berakhir pada tanggal tersebut diaudit oleh ended were audited by another independent
auditor independen lain, yang dalam laporannya auditor, whose report dat ed March 25, 2025,
tanggal 25 Maret 2025, menyatakan opini tanpa expressed an unmodified opinion on such
modifikasian atas laporan keuangan consolidated financial statements with additional
konsolidasian tersebut, dengan tambahan paragraph regarding Material Uncertainty related
paragraf Ketidakpastian Material yang terkait to Going Concern.
dengan Kelangsungan Usaha.
Informasi lain Ot her informat ion
Manajemen bertanggung jawab atas informasi Management is responsible for t he ot her
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
Laporan Keuangan - Financial Report
tercantum dalam Laporan Tahunan 2025 information included in the 2025 Annual Report
(“ Laporan Tahunan” ) selain laporan keuangan (“ The Annual Report” ) other than the
konsolidasian terlampir dan laporan auditor accompanying consolidated financial statements
independent 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.
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 responsibilit y is to read the Annual Report when it
Tahunan ketika tersedia dan, dalam becomes available and, in doing so, consider
melaksanakannya, mempertimbangkan apakah whether the Annual Report is materially
Laporan Tahunan mengandung inconsistent with the accompanying consolidated
ketidakkonsistenan 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.
vi
464 A member firm of Ernst & Young Global Limited
Page 465
PT Garuda Maintenance Facility Aero Asia Tbk
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00282/ 2.1505/ AU.1/ 10/ 1749- Report No. 00282/ 2.1505/ AU.1/ 10/ 1749-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Informasi lain (lanjut an) Ot her informat ion (cont inued)
Ketika kami membaca Laporan Tahunan, jika When we read the Annual Report, if we conclude
Operational Excellence For Reliable Aviation Services
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 Responsibilit ies of management and t hose
bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he consolidat ed
laporan keuangan konsolidasian financial st at ement s
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.
Dalam penyusunan laporan keuangan In preparing the consolidated financial statements,
konsolidasian, manajemen bertanggung jawab management is responsible for assessing the
untuk menilai kemampuan Grup dalam Group’s ability to continue as a going concern,
mempertahankan kelangsungan usahanya, disclosing, as applicable, matters related to going
mengungkapkan, sesuai dengan kondisinya, hal- concern, and using the going concern basis of
hal yang berkaitan dengan kelangsungan usaha, accounting, unless management either intends to
dan menggunakan basis akuntansi kelangsungan liquidate the Group or to cease its operations, or
usaha, kecuali manajemen memiliki intensi untuk has no realistic alternative but to do so.
melikuidasi Grup atau menghentikan operasi, atau
tidak memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses overseeing the Group’s financial reporting process.
pelaporan keuangan Grup.
vii
A member firm of Ernst & Young Global Limited 465
Page 466
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00282/ 2.1505/ AU.1/ 10/ 1749- Report No. 00282/ 2.1505/ AU.1/ 10/ 1749-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan konsolidasian consolidat ed financial st at ement s
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obt ain reasonable assurance
memadai tentang apakah laporan keuangan about whether the consolidated financial
konsolidasian secara keseluruhan bebas dari statements taken as a whole are free from material
kesalahan penyajian material, baik yang misstatement, whether due to fraud or error, and
disebabkan oleh kecurangan maupun kesalahan, to issue an independent auditor’s report that
dan untuk menerbitkan laporan auditor includes our opinion. Reasonable assurance is a
independen yang mencakup opini kami. Keyakinan high level of assurance, but is not a guarantee that
memadai merupakan suatu tingkat keyakinan an audit conducted in accordance with Standards
tinggi, namun bukan merupakan suatu jaminan on Auditing established by the IICPA will always
bahwa audit yang dilaksanakan berdasarkan detect a material misstatement when it exists.
Standar Audit yang ditet apkan oleh IAPI akan Misstatements can arise from fraud or error and
selalu mendeteksi kesalahan penyajian material are considered material if, individually or in the
ketika hal tersebut ada. Kesalahan penyajian aggregate, they could reasonably be expected to
Laporan Keuangan - Financial Report
dapat disebabkan oleh kecurangan maupun influence the economic decisions of users t aken 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.
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 Ident ify 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.
viii
466 A member firm of Ernst & Young Global Limited
Page 467
PT Garuda Maintenance Facility Aero Asia Tbk
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00282/ 2.1505/ AU.1/ 10/ 1749- Report No. 00282/ 2.1505/ AU.1/ 10/ 1749-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan konsolidasian (lanjut an) consolidat ed financial st at ement s (cont inued)
Operational Excellence For Reliable Aviation Services
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Memeroleh 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 t he effect iveness of
keefektivitasan pengendalian internal Grup. the Group’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
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 Grup untuk mempertahankan that a material uncertainty exists, we are
kelangsungan usahanya. Ketika kami required to draw attention in our independent
menyimpulkan bahwa terdapat suatu auditor’s report to the related disclosures in
ketidakpastian material, kami diharuskan the consolidated financial statements or, if
untuk menarik perhatian dalam laporan such disclosures are inadequate, to modify our
auditor independen kami ke pengungkapan opinion. Our conclusion is based on the audit
terkait dalam laporan keuangan konsolidasian evidence obtained up to the date of our
atau, jika pengungkapan tersebut tidak independent auditor’s report. However, future
memadai, memodifikasi opini kami. events or conditions may cause the Group to
Kesimpulan kami didasarkan pada bukti audit cease to continue as a going concern.
yang diperoleh hingga tanggal laporan auditor
independen kami. Namun, peristiwa atau
kondisi masa depan dapat menyebabkan Grup
tidak dapat mempertahankan kelangsungan
usaha.
ix
A member firm of Ernst & Young Global Limited 467
Page 468
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00282/ 2.1505/ AU.1/ 10/ 1749- Report No. 00282/ 2.1505/ AU.1/ 10/ 1749-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan konsolidasian (lanjut an) consolidat ed financial st at ement s (cont inued)
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. present ation.
Laporan Keuangan - Financial Report
Memeroleh bukti audit yang cukup dan tepat Obtain sufficient appropriate audit evidence
terkait informasi keuangan entitas atau regarding the financial information of the
aktivitas bisnis dalam Grup untuk menyatakan entities or business activities within the Group
opini atas laporan keuangan konsolidasian. to express an opinion on the consolidated
Kami bertanggung jawab atas arahan, financial statements. We are responsible for
supervisi, dan pelaksanaan audit grup. Kami the direction, supervision, and performance of
tetap bertanggung jawab sepenuhnya atas the group audit. We remain solely responsible
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.
x
468 A member firm of Ernst & Young Global Limited
Page 469
469
PT Garuda Maintenance Facility Aero Asia Tbk Operational Excellence For Reliable Aviation Services
A member firm of Ernst & Young Global Limited
Page 470
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN FINANCIAL POSITION
Tanggal 31 Desember 2025 As of December 31, 2025
(Dinyatakan dalam Dolar AS, Kecuali Dinyatakan Lain) (Expressed in US Dollars, Unless Otherwise Stated)
Catatan/
2025 Notes 2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 40.955.739 4 12.623.481 Cash and cash equivalents
Kas dan setara kas yang Restricted cash and cash
dibatasi penggunaannya 1.158.614 4 902.880 equivalents
Investasi jangka pendek 144.367 133.203 Short-term investments
Piutang usaha 5,29 Trade receivables
- Pihak berelasi 64.018.764 45.816.929 Related parties -
- Pihak ketiga 10.615.765 4.045.912 Third parties -
Piutang lain-lain 1.051.396 1.718.233 Other receivables
Aset kontrak 6 Contract assets
- Pihak berelasi 51.539.643 27.455.934 Related parties -
- Pihak ketiga 15.097.916 13.964.715 Third parties -
Persediaan 76.147.275 7 61.415.306 Inventories
Uang muka dan beban Advances and prepaid
dibayar di muka 40.760.416 8 31.569.882 expenses
Pajak dibayar di muka 13a Prepaid taxes
- Pajak penghasilan badan 591.970 2.140.235 Corporate income taxes -
- Pajak lain-lain 1.810.306 4.316.775 Other taxes -
Laporan Keuangan - Financial Report
Total aset lancar 303.892.171 206.103.485 Total current assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Kas dan setara kas yang Restricted cash and cash
dibatasi penggunaannya 788.974 4 - equivalents
Piutang usaha pihak berelasi 3.535.077 5,29 14.651.879 Trade receivables related parties
Piutang lain-lain pihak berelasi 795.283 953.040 Other receivables related parties
Uang muka dan beban Advances and prepaid
dibayar di muka 1.357.737 8 891.637 expenses
Aset tetap 470.810.988 9 149.093.821 Fixed assets
Aset hak guna 8.708.760 15 28.184.035 Right-of-use assets
Pajak dibayar di muka 13a Prepaid taxes
- Pajak penghasilan badan 5.388.025 4.605.917 Corporate income taxes -
- Pajak lain-lain 13.513.127 10.724.972 Other taxes -
Aset pajak tangguhan 2.588.055 13d 9.407.308 Deferred tax assets
Aset tidak lancar lain-lain 1.601.924 14.109 Other non-current assets
Total aset tidak lancar 509.087.950 218.526.718 Total non-current assets
TOTAL ASET 812.980.121 424.630.203 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian The accompanying notes to the consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
1
470
Page 471
PT Garuda Maintenance Facility Aero Asia Tbk
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Dinyatakan dalam Dolar AS, Kecuali Dinyatakan Lain) (Expressed in US Dollars, Unless Otherwise Stated)
Catatan/
2025 Notes 2024
LIABILITAS DAN EKUITAS/ LIABILITIES AND EQUITY/
(DEFISIENSI MODAL) (CAPITALDEFICIENCY)
Operational Excellence For Reliable Aviation Services
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha 10,29 Trade payables
- Pihak berelasi 5.950.907 4.865.365 Related parties -
- Pihak ketiga 68.976.889 59.854.571 Third parties -
Utang pajak 7.294.864 13b 9.743.940 Taxes payable
Akrual 59.172.328 11 51.081.455 Accruals
Utang lain-lain 3.639.086 4.220.301 Other payables
Liabilitas kontrak Contract liabilities
- Pihak berelasi 113.407.082 29 61.599.326 Related parties -
- Pihak ketiga 18.950.203 15.508.259 Third parties -
Pinjaman, bagian lancar 20.891.815 12 20.004.877 Borrowings, current portion
Liabilitas sewa, bagian lancar 3.394.940 15 6.624.431 Lease liabilities, current portion
Liabilitas imbalan kerja Short-term employee
jangka pendek 3.546.875 14 4.006.066 benefit liabilities
Total liabilitas jangka pendek 305.224.989 237.508.591 Total current liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang usaha 10,29 Trade payables
- Pihak berelasi 2.110.480 2.635.490 Related parties -
- Pihak ketiga 5.129.262 8.743.176 Third parties -
Pinjaman 351.889.310 12 371.217.848 Borrowings
Liabilitas sewa 8.585.220 15 38.646.418 Lease liabilities
Liabilitas imbalan kerja Long-term employee
jangka panjang 25.473.800 14 23.779.983 benefit liabilities
Total liabilitas jangka panjang 393.188.072 445.022.915 Total non-current liabilities
TOTAL LIABILITAS 698.413.061 682.531.506 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian The accompanying notes to the consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
2
471
Page 472
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Dinyatakan dalam Dolar AS, Kecuali Dinyatakan Lain) (Expressed in US Dollars, Unless Otherwise Stated)
Catatan/
2025 Notes 2024
EKUITAS/ EQUITY/
(DEFISIENSI MODAL) (CAPITALDEFICIENCY)
Ekuitas yang
diatribusikan kepada Equity attributable to
pemilik entitas induk owners of the parent
Modal saham - nilai nominal Share capital - Rp100
Rp100 per saham untuk par value per share
saham seri A dan nilai for series A shares and
nominal Rp25 per saham Rp25 par value per share
untuk saham seri B for series B shares
(31 Desember 2024: (December 31, 2024:
Rp100 per saham) Rp100 per shares)
Modal dasar - 28.233.511.500 Authorized - 28,233,511,500
saham seri A dan 287.065.954.000 of series A shares and
saham seri B 287,065,954,000 series B
(31 Desember 2024: shares (December 31, 2024:
100.000.000.000 saham) 100,000,000,000 shares)
Modal ditempatkan dan Issued and paid up
disetor - 28.233.511.500 capital - 28,233,511,500
saham seri A dan series A shares and
Laporan Keuangan - Financial Report
91.789.356.924 saham seri B 91,789,356,924 series B
(31 Desember 2024: shares (December 31, 2024:
28.233.511.500 saham) 356.883.826 16 219.015.655 28,233,511,500 shares)
Tambahan modal disetor 288.567.252 17 62.417.236 Additional paid-in capital
Uang muka atas modal saham - 25.909.891 Advance for share capital
Penghasilan komprehensif lain (15.504.644) 18 (15.900.891) Other comprehensive income
Saldo laba/ Retained earnings/
(akumulasi kerugian) (accumulated losses)
Dicadangkan 7.492.540 19 7.492.540 Appropriated
Belum dicadangkan (523.052.882) (557.002.037) Unappropriated
Ekuitas yang dapat
diatribusikan kepada Equity attributable to
pemilik entitas induk 114.386.092 (258.067.606) owners of the parent
Kepentingan nonpengendali 180.968 166.303 Non-controlling interests
JUMLAH EKUITAS/ TOTAL EQUITY/
(DEFISIENSI MODAL) 114.567.060 (257.901.303) (CAPITAL DEFICIENCY)
JUMLAH LIABILITAS TOTAL LIABILITIES
DAN EKUITAS/ AND EQUITY/
(DEFISIENSI MODAL) 812.980.121 424.630.203 (CAPITAL DEFICIENCY)
Catatan atas laporan keuangan konsolidasian The accompanying notes to the consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
3
472
Page 473
PT Garuda Maintenance Facility Aero Asia Tbk
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN LABA RUGI CONSOLIDATED STATEMENT OF
DAN PENGHASILAN KOMPREHENSIF LAIN PROFIT OR LOSS AND OTHER
KONSOLIDASIAN COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/
2025 Notes 2024
Operational Excellence For Reliable Aviation Services
Pendapatan 491.882.794 20 421.223.186 Revenue
Beban usaha: Operating expenses:
Beban pegawai (120.858.733) 21 (116.569.103) Employee expenses
Beban material (144.812.174) 22 (117.177.864) Material expenses
Beban subkontrak (108.620.839) 23 (100.390.977) Subcontract expenses
Beban penyusutan (19.331.432) 9,15b (18.694.769) Depreciation expenses
Beban operasional (32.298.537) 24 (20.441.906) Operational expenses
Beban operasi lainnya, neto (5.390.537) 25 (5.944.484) Other operating expenses, net
60.570.542 42.004.083
Penghasilan dari
restrukturisasi utang - 695.969 Income from debt restructuring
Kerugian dari Loss on payment
restrukturisasi pembayaran - (191.852) term restructuring
Penghasilan keuangan 890.900 337.803 Finance income
Beban keuangan (20.210.871) 26 (20.166.464) Finance costs
(Beban)/penghasilan
lain-lain, neto (518.769) 27 2.064.576 Other (expenses)/income, net
Laba sebelum
pajak penghasilan 40.731.802 24.744.115 Profit before income tax
(Beban)/manfaat pajak Income tax
penghasilan (6.764.057) 13c 2.155.930 (expense)/benefit
Laba tahun berjalan 33.967.745 26.900.045 Profit for the year
Penghasilan Other comprehensive
komprehensif lain 18 income
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Keuntungan revaluasi Gain on revaluation
aset tetap 1.444.464 9 698.220 of fixed asset
Pengukuran kembali Remeasurement of post-
imbalan pascakerja (921.304) 14 (89.972) employment benefits
Pajak penghasilan terkait (114.022) (133.815) Related income tax
409.138 474.433
Catatan atas laporan keuangan konsolidasian The accompanying notes to the consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
4
473
Page 474
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN LABA RUGI CONSOLIDATED STATEMENT OF
DAN PENGHASILAN KOMPREHENSIF LAIN PROFIT OR LOSS AND OTHER
KONSOLIDASIAN (lanjutan) COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/
2025 Notes 2024
Pos yang akan Item that will be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Exchange differences
Selisih kurs karena penjabaran due to financial statement
laporan keuangan (14.166) 18 (21.631) translation
Penghasilan komprehensif Other comprehensive
lain tahun income for the
berjalan, setelah pajak 394.972 452.802 year, net of tax
Jumlah penghasilan
komprehensif tahun Total comprehensive
berjalan 34.362.717 27.352.847 income for the year
Laba yang dapat
diatribusikan kepada: Profit attributable to:
Laporan Keuangan - Financial Report
Pemilik entitas induk 33.949.155 26.891.116 Owners of the parent
Kepentingan nonpengendali 18.590 8.929 Non-controlling interests
33.967.745 26.900.045
Jumlah penghasilan
komprehensif yang Total comprehensive
diatribusikan kepada: income attributable to:
Pemilik entitas induk 34.345.402 27.343.918 Owners of the parent
Kepentingan nonpengendali 17.315 8.929 Non-controlling interests
34.362.717 27.352.847
Laba neto per saham: Earnings per share:
Dasar dan dilusian 0,0009 28 0,0010 Basic and diluted
Catatan atas laporan keuangan konsolidasian The accompanying notes to the consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
5
474
Page 475
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS CONSOLIDATED STATEMENT OF
KONSOLIDASIAN CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Dinyatakan dalam Dolar AS, Kecuali Dinyatakan Lain) (Expressed in US Dollars, Unless Otherwise Stated)
Penghasilan komprehensif lain/ Ekuitas
Other comprehensive income Saldo laba/ yang dapat
(akumulasi kerugian)/ diatribusikan Jumlah
Surplus/ Translasi Retained earnings/ kepada pemilik ekuitas/
Uang (defisit) mata uang (accumulated losses) entitas induk/ (defisiensi
muka atas Tambahan revaluasi/ asing/ Equity Kepentingan modal)/
modal saham/ modal disetor/ Imbalan kerja/ Revaluation Foreign Belum attributable nonpengendali/ Total equity/
Catatan/ Modal saham/ Advance for Additional Employee surplus/ currency Jumlah/ Dicadangkan/ dicadangkan/ to owners of Non-controlling (capital
Notes Share capital share capital paid-in capital benefits (deficit) translation Total Appropriated Unappropriated the parent interests deficiency)
Saldo per 31 Desmber 2023 219.015.655 - 62.417.236 (21.953.756) 5.625.676 (25.613) (16.353.693) 7.492.540 (583.893.153) (311.321.415) 159.513 (311.161.902) Balance as at December 31, 2023
Uang muka atas modal saham 17 - 25.909.891 - - - - - - - 25.909.891 - 25.909.891 Advance for share capital
Laba tahun berjalan - - - - - - - - 26.891.116 26.891.116 8.929 26.900.045 Profit for the year
Penghasilan komprehensif lain: Other comprehensive income:
Keuntungan revaluasi aset tetap, Gain on revaluation of
setelah pajak 9 - - - - 544.612 - 544.612 - - 544.612 - 544.612 fixed asset, net of tax
Pengukuran kembali imbalan Remeasurement of post-employment
pascakerja, setelah pajak 14 - - - (70.179) - - (70.179) - - (70.179) - (70.179) benefits, net of tax
Selisih kurs karena penjabaran laporan Exchange differences due to
keuangan - - - - - (21.631) (21.631) - - (21.631) (2.139) (23.770) financial statement translation
Saldo per 31 Desember 2024 219.015.655 25.909.891 62.417.236 (22.023.935) 6.170.288 (47.244) (15.900.891) 7.492.540 (557.002.037) (258.067.606) 166.303 (257.901.303) Balance as at December 31, 2024
Penerbitan saham 16,17 137.868.171 (25.909.891) 226.150.016 - - - - - - 338.108.296 - 338.108.296 Issuance of shares
Laba tahun berjalan - - - - - - - - 33.949.155 33.949.155 18.590 33.967.745 Profit for the year
Dividen - - - - - - - - - - (2.650) (2.650) Dividend
Penghasilan komprehensif lain: Other comprehensive income:
Keuntungan revaluasi aset tetap, Gain on revaluation of
setelah pajak 9 - - - - 1.126.682 - 1.126.682 - - 1.126.682 - 1.126.682 fixed asset, net of tax
Pengukuran kembali imbalan Remeasurement of post-employment
pascakerja, setelah pajak 14 - - - (717.544) - - (717.544) - - (717.544) - (717.544) benefits, net of tax
Selisih kurs karena penjabaran laporan Exchange differences due to
keuangan - - - - - (12.891) (12.891) - - (12.891) (1.275) (14.166) financial statement translation
Saldo per 31 Desember 2025 356.883.826 - 288.567.252 (22.741.479) 7.296.970 (60.135) (15.504.644) 7.492.540 (523.052.882) 114.386.092 180.968 114.567.060 Balance as at December 31, 2025
Catatan atas laporan keuangan konsolidasian The accompanying notes to the consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
6
Operational Excellence For Reliable Aviation Services PT Garuda Maintenance Facility Aero Asia Tbk
475
Page 476
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS CONSOLIDATED STATEMENT OF
KONSOLIDASIAN CASH FLOWS
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/
2025 Notes 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 502.019.259 397.785.529 Cash receipts from customers
Pembayaran kas kepada Cash paid to suppliers
pemasok dan lainnya (299.464.776) (258.200.426) and others
Pembayaran kepada karyawan (114.311.689) (106.599.995) Cash paid to employees
Kas yang diperoleh Cash generated
dari operasi 88.242.794 32.985.108 from operations
Pembayaran beban keuangan (13.626.083) (14.820.923) Finance costs paid
Penerimaan pengembalian pajak 5.323.014 13f - Receipts of tax refund
Pembayaran pajak
penghasilan badan (1.692.127) (1.703.336) Corporate income taxes paid
Pembayaran pajak lain-lain (13.034.493) (1.720.412) Other taxes paid
Arus kas neto yang diperoleh Net cash flows generated
dari aktivitas operasi 65.213.105 14.740.437 from operating activities
Laporan Keuangan - Financial Report
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penempatan kas dan setara kas Placements of restricted
yang dibatasi penggunaannya (1.886.331) (543.905) cash and cash equivalents
Pencairan kas dan setara kas Withdrawals of restricted
yang dibatasi penggunaannya 816.772 - cash and cash equivalents
Penerimaan pendapatan keuangan 770.091 337.803 Finance income received
Pembelian aset tetap (3.300.626) 9,34 (3.998.042) Purchases of fixed assets
Penerimaan dari Proceed from the
penjualan aset tetap 36.792 - sale of fixed assets
Penambahan uang muka atas Additions in advances for the
pembelian aset tetap (1.026.828) - purchase of fixed assets
Penempatan deposito berjangka (21.985) - Placements of time deposits
Arus kas neto yang digunakan Net cash flows used in
untuk aktivitas investasi (4.612.115) (4.204.144) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan dari pinjaman Proceeds from short-term
jangka pendek 3.283.033 - borrowings
Pembayaran pinjaman Repayments of short-term
jangka pendek (3.295.473) (181.587) borrowings
Pembayaran pinjaman Repayments of long-term
jangka panjang (20.004.877) 12,34 (10.874.438) borrowings
Pembayaran liabilitas sewa (12.678.939) 15,34 (7.472.837) Repayments of lease liabilities
Penerimaan atas penerbitan Proceeds from issuance of
saham seri B 2.153.224 - series B shares
Arus kas neto yang digunakan Net cash flows used in
untuk aktivitas pendanaan (30.543.032) (18.528.862) financing activities
Catatan atas laporan keuangan konsolidasian The accompanying notes to the consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
7
476
Page 477
PT Garuda Maintenance Facility Aero Asia Tbk
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN ARUS KAS CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN (lanjutan) CASH FLOWS (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/
2025 Notes 2024
NET INCREASE/(DECREASE)
Operational Excellence For Reliable Aviation Services
KENAIKAN/(PENURUNAN) NETO IN CASH AND
KAS DAN SETARA KAS 30.057.958 (7.992.569) CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 12.623.481 21.051.033 AT BEGINNING OF YEAR
Pengaruh perubahan kurs Effect of foreign currency
mata uang asing (1.723.654) (434.983) exchange rate changes
Effect of deconsolidation
Efek dekonsolidasi anak usaha (2.046) - of subsidiary
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 40.955.739 4 12.623.481 AT END OF YEAR
Catatan atas laporan keuangan konsolidasian The accompanying notes to the consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
8
477
Page 478
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian dan informasi umum a. Establishment and general information
PT Garuda Maintenance Facility Aero Asia Tbk PT Garuda Maintenance Facility Aero Asia Tbk
(“Perusahaan”) didirikan berdasarkan akta No. (“the Company”) was established based on Deed
93 tanggal 26 April 2002 dari Arry Supratno, No. 93 dated April 26, 2002 of Arry Supratno,
S.H., Notaris di Jakarta. Akta pendirian ini S.H., Notary in Jakarta. The Deed of
disahkan oleh Menteri Kehakiman dan Hak Establishment was approved by the Minister of
Asasi Manusia Republik Indonesia dalam Surat Justice and Human Rights of the Republic of
Keputusannya No. C-11685 HT.01.01.TH.2002 Indonesia in its Decision Letter No. C-11685
tanggal 28 Juni 2002, serta diumumkan dalam HT.01.01.TH.2002 dated June 28, 2002 and was
Berita Negara Republik Indonesia No. 78 published in the State Gazette of the Republic of
tanggal 27 September 2002, Tambahan Indonesia No. 78 dated September 27, 2002,
No. 11677. Anggaran Dasar Perusahaan telah Supplement No. 11677. The Company's Articles
mengalami beberapa kali perubahan, terakhir of Association have been amended several
berdasarkan Akta Pernyataan Keputusan Rapat times, most recently based on the Deed of
Perubahan Anggaran Dasar Nomor 3 tanggal Statement of Meeting Resolutions on
27 Januari 2026 dibuat di hadapan Shanti lndah Amendment to the Articles of Association
Lestari, S.H., M.Kn., Notaris di Kabupaten Number 3 dated January 27, 2026 drawn up
Tangerang, yang telah resmi diterima before Shanti lndah Lestari, S.H., M.Kn., Notary
dan dicatat oleh Kementerian Hukum Republik in Tangerang Regency, which has been officially
Indonesia, sesuai dengan suratnya received and recorded by the Minister of Law of
Laporan Keuangan - Financial Report
Nomor AHU-AH.01.03-0027489 tanggal the Republic of Indonesia, in accordance with its
29 Januari 2026. letter Number AHU-AH.01.03-0027489 dated
January 29, 2026.
Pada tanggal 30 Maret 2012, Perusahaan On March 30, 2012, the Company obtained an
memperoleh persetujuan Menteri Keuangan approval from the Minister of Finance of the
Republik Indonesia dalam Surat Republic of Indonesia in its Decision Letter
Keputusan No. KEP-355/WPJ.19/2012, No. KEP-355/WPJ.19/2012, to maintain its
mengenai penyelenggaraan pembukuan dalam accounting records in English language and in
Bahasa Inggris dan mata uang Dolar Amerika United States Dollars (“US$” or “US Dollars”)
Serikat (“AS$” atau “Dolar AS”) mulai tanggal starting January 1, 2012.
1 Januari 2012.
Sesuai dengan Pasal 3 Anggaran Dasar In accordance with Article 3 of the Company's
Perusahaan, ruang lingkup kegiatan Articles of Association, the scope of the
Perusahaan adalah dalam bidang jasa Company’s activities is in the field of aircraft
perawatan pesawat terbang, perawatan maintenance services, components
komponen dan kalibrasi, perawatan mesin untuk maintenance and calibration, aircraft and
pesawat dan industri, pembuatan dan industrial engine maintenance, manufacturing
perawatan sarana pendukung, jasa engineering, and maintenance of supporting facilities,
jasa layanan material, logistik, pergudangan dan engineering services, material services, logistics,
konsinyasi serta jasa konsultan, pelatihan dan warehousing and consignment, and consulting,
penyediaan tenaga ahli di bidang perawatan training and provision of experts in the field of
pesawat, komponen dan mesin. aircraft, component and engine maintenance.
9
478
Page 479
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
a. Pendirian dan informasi umum (lanjutan) a. Establishment and general information
(continued)
Grup bergerak dalam bidang jasa perawatan, The Group engages in the field of aircraft
reparasi, dan overhaul pesawat terbang serta maintenance, repair, and overhaul services and
Operational Excellence For Reliable Aviation Services
pendukungnya, perdagangan besar alat their support, wholesale trade of aircraft
transportasi udara dan perlengkapannya, equipment and its accessories, airport activities,
aktivitas kebandarudaraan serta aktivitas and rental and leasing activities. In accordance
penyewaan dan sewa guna usaha. Sesuai with article 3 of the Company’s Articles of
dengan pasal 3 Anggaran Dasar Perusahaan, Association, the specific business activities
rincian dari masing-masing kegiatan usaha yang conducted by the Group are as follows:
dijalankan oleh Grup yaitu:
1. Perawatan pesawat terbang dan 1. Aircraft maintenance and support:
pendukungnya:
Reparasi pesawat terbang dan Repair of aircraft and its accessories
perlengkapannya
Reparasi motor listrik, generator dan Repair of electric motors, generators,
transformator and transformers
Reparasi kontrol alat ukur, alat uji dan Repair of measuring instruments,
peralatan navigasi testing equipment, and navigation
control devices
Reparasi mesin untuk keperluan umum General-purpose machinery repair
2. Perdagangan besar alat transportasi udara: 2. Wholesale trade of air transportation
equipment:
Perdagangan besar alat transportasi Wholesale trade of air transportation
udara, suku cadang dan equipment, spare parts, and
perlengkapannya accessories
Perdagangan besar suku cadang Wholesale trade of electronic spare
elektronik parts
Perdagangan besar mesin pesawat, Wholesale trade of aircraft engines,
peralatan dan perlengkapan lainnya equipment, and other accessories
3. Aktivitas kebandaraudaraan: 3. Airport activities:
Bounded warehousing atau wilayah Bounded warehousing or bonded area
kawasan berikat
Manajemen moda transportasi dan Management of transportation modes
penunjang angkutan udara and support for air transportation
4. Konsultasi transportasi: 4. Transportation consulting:
Penelitian dan pengembangan Research and development of airport
teknologi kebandarudaraan technology
Inspeksi secara berkala Periodic inspections
Kalibrasi pesawat Aircraft calibration
10
479
Page 480
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
a. Pendirian dan informasi umum (lanjutan) a. Establishment and general information
(continued)
Kantor pusat Perusahaan berkedudukan di The Company's head office is located at Hangar
Hanggar 4 Garuda Maintenance Facility Aero 4 Garuda Maintenance Facility Aero Asia,
Asia, Bandara Soekarno Hatta, Cengkareng, Bandara Soekarno Hatta, Cengkareng,
Tangerang. Berdasarkan Surat Keputusan Tangerang. Based on the Decision Letter of the
Menteri Keuangan Republik Indonesia Minister of Finance of the Republic of Indonesia
No. 387/KMK.04/2002 tanggal 30 Agustus 2002, No. 387/KMK.04/2002 dated 30 August 2002,
lokasi Perusahaan ditetapkan sebagai kawasan the Company’s location was approved as a
berikat dan berdasarkan Keputusan Menteri bonded area and based on the Decision Letter of
Keuangan No. KEP-355/WPJ.19/2012 tanggal the Minister of Finance of the Republic of
30 Maret 2012 lokasi perusahaan ditetapkan Indonesia No. KEP-355/WPJ.19/2012 dated 30
sebagai Pusat Logistik Berikat. March 2012, the Company’s location was
approved as a Bonded Logistic Center.
Perusahaan mulai beroperasi secara komersial The Company commenced its commercial
pada tahun 2002. Pada tanggal 31 Desember operations in 2002. As at December 31, 2025
2025 dan 2024, Perusahaan dan entitas and 2024, the Company and its subsidiaries
anaknya, masing-masing memiliki 4.191 dan have 4,191 and 4,201 employees, respectively
4.201 orang karyawan (tidak diaudit). (unaudited).
Laporan Keuangan - Financial Report
Perusahaan dan entitas anak (bersama-sama The Company and its subsidiaries (collectively
disebut sebagai “Grup”) dikendalikan oleh referred to as the “Group”) are controlled by its
entitas induk langsungnya, PT Garuda Indonesia immediate parent company, PT Garuda
(Persero) Tbk (“Garuda”), Badan Usaha Milik Indonesia (Persero) Tbk (“Garuda”), a State-
Negara. Entitas induk utama Perusahaan adalah owned Enterprise. The ultimate parent of the
Pemerintah Republik Indonesia. Company is the Government of the Republic of
Indonesia.
Pada tanggal 31 Desember 2025 dan As at December 31, 2025 and 2024, the
2024, susunan anggota Dewan Komisaris dan composition of the Company’s Boards of
Direksi Perusahaan adalah sebagai berikut: Commissioners and Directors was as follows:
2025 2024
Komisaris Utama Oki Yanuar Dharmadi President Commissioner
Komisaris Giring Ganesha Djumaryo Rahmat Hanafi Commissioner
Komisaris Sugiharto Prapto - Commissioner
Komisaris Independen Dean Arslan Abhan Independent Commissioners
Ali Gunawan
Agit Altrianto
Direktur Utama Andi Fahrurrozi Andi Fahrurrozi President Director
Direktur Tri Hartono Salusra Satria Directors
Mitra Piranti Irvan Pribadi
Bobi Gumelar Raspati Mukhtaris
Endang Tardiana Pudjo Sarwoko
11
480
Page 481
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
a. Pendirian dan informasi umum (lanjutan) a. Establishment and general information
(continued)
Pada tanggal 31 Desember 2025 dan As at December 31, 2025 and December 31,
31 Desember 2024, susunan Komite Audit 2024, the composition of the Company’s Audit
Operational Excellence For Reliable Aviation Services
Perusahaan adalah sebagai berikut: Committees was as follows:
2025 2024
Ketua Dean Arslan Ali Gunawan Chairman
Anggota Oki Yanuar Dodi Yasendri Members
Edward Okky Avianto Edward Okky Avianto
Dodi Yasendri
b. Penawaran umum efek b. Public offering of securities issued
Pada tanggal 29 September 2017, Perusahaan On September 29, 2017, the Company obtained
memperoleh surat pernyataan efektif Otoritas the Notice of Effectivity from the Financial
Jasa Keuangan (“OJK”) melalui Surat Kepala Service Authority (“Otoritas Jasa Keuangan” or
Eksekutif Pengawas Pasar Modal “OJK”) in its Letter No. S-424/D.04/2017
No. S-424/D.04/2017 tentang Pemberitahuan regarding Notice of Registration Statement
Efektifnya Pernyataan Pendaftaran untuk Effectivity for the offering of 2,823,351,100
penawaran umum perdana 2.823.351.100 shares to the public.
saham Perusahaan kepada masyarakat.
Pada tanggal 12 Desember 2024, Perusahaan On December 12, 2024, the Company obtained
memperoleh surat pernyataan efektif Otoritas an effective statement letter from the Financial
Jasa Keuangan (“OJK”) melalui Surat Kepala Services Authority (“OJK”) through the Letter of
Eksekutif Pengawas Pasar Modal the Chief Executive of the Capital Market
No. S-166/D.04/2024 tentang Penambahan Supervisory Agency No. S-166/D.04/2024
Modal Dengan Hak Memesan Efek Terlebih concerning the Addition of Capital with Pre-
Dahulu (PMHMETD) sebanyak 9.332.467.476 Emptive Rights (PMHMETD) of 9,332,467,476
saham. shares.
Pada tanggal 1 Desember 2025, Perusahaan On December 11, 2025, the Company obtained
memperoleh surat pernyataan efektif Otoritas an effective statement letter from the Financial
Jasa Keuangan (“OJK”) melalui Surat Kepala Services Authority (“OJK”) through the Letter of
Eksekutif Pengawas Pasar Modal the Chief Executive of the Capital Market
No. S-133/D.04/2025 tentang Penambahan Supervisory Agency No. S-133/D.04/2025
Modal Dengan Hak Memesan Efek Terlebih concerning the Addition of Capital with Pre-
Dahulu II (”PMHMETD II”) sebanyak Emptive Rights II (”PMHMETD II”) of
87.269.279.458 lembar saham. 87,269,279,458 shares.
12
481
Page 482
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Struktur Grup c. Group structures
Pada tanggal 31 Desember 2025, Perusahaan As at December 31, 2025, the Company has a
memiliki kepemilikan secara langsung atas direct ownership interest in its subsidiaries, over
entitas anak, yang dikendalikan oleh which the Company has the following control:
Perusahaan sebagai berikut:
Total aset
Tahun operasi sebelum eliminasi/
Persentase komersial/ Total assets
kepemilikan/ Start of before elimination
Domisili/ Kegiatan usaha utama/ Percentage of commercial 31 Desember/
Entitas anak/Subsidiary Domicile Main business activities ownership operations December 2025
PT Garuda Daya Pratama Aktivitas ketenagakerjaan/
Sejahtera (“GDPS”) Jakarta Employment activities 91% 2019 8.339.782
Pendirian GDPS dan GELK di tahun 2019 Establishment of GDPS and GELK in 2019
Perusahaan dan Koperasi Karyawan PT Garuda The Company and Koperasi Karyawan
Maintenance Facility Aero Asia Sejahtera PT Garuda Maintenance Facility Aero Asia
mendirikan GDPS berdasarkan Akta No. 42, Sejahtera established GDPS based on Deed No.
tanggal 22 Januari 2019 dari Arry Supratno, 42 dated January 22, 2019 from Arry Supratno
Laporan Keuangan - Financial Report
S.H., dengan modal dasar sebesar S.H., with authorised capital of Rp8,000,000,000
Rp8.000.000.000 dan modal ditempatkan dan and issued and fully paid capital of
disetor penuh Rp2.000.000.000. Ruang lingkup Rp2,000,000,000. GDPS’ scope of activities is to
usaha GDPS adalah menjalankan usaha dalam conduct business in the field of employment.
bidang aktivitas ketenagakerjaan.
Perusahaan dan PT Aero Wisata, pemegang The Company and PT Aero Wisata, a
saham Perusahaan, mendirikan GELK shareholder, established GELK based on Deed
berdasarkan Akta No. 09, tanggal 4 Februari No. 09 dated February 4, 2019 from Arry
2019 dari Arry Supratno, S.H., dengan modal Supratno S.H., with authorised capital of
dasar sebesar Rp62.626.000.000 dan modal Rp62,626,000,000 and issued and fully paid
ditempatkan dan disetor penuh capital of Rp15,656,500,000. GELK’s initial
Rp15.656.500.000. Ruang lingkup usaha GELK, scope of activities is to conduct business in the
pada awalnya, adalah menjalankan usaha field of trading and operational lease of spare
dalam bidang perdagangan dan sewa guna parts and airline engines, general trading, supply
usaha suku cadang dan mesin pesawat udara, of electricity, and the distribution of fuel to
perdagangan umum, penyediaan energi listrik support airline operational activities.
dan distribusi bahan bakar minyak dalam rangka
menunjang kegiatan operasional penerbangan.
Likuidasi dan pembubaran PT Garuda Energi Liquidation and dissolution of PT Garuda
Logistik Komersial (”GELK”) Energi Logistik Komersial (”GELK”)
Di bulan Juni 2020, Grup menghentikan kegiatan In June 2020, the Group ceased GELK's
operasional GELK sebagai persiapan likuidasi operational activities in preparation for its
dan pembubarannya. liquidation and dissolution.
13
482
Page 483
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Struktur Grup (lanjutan) c. Group structures (continued)
Likuidasi dan pembubaran PT Garuda Energi Liquidation and dissolution of PT Garuda
Logistik Komersial (”GELK”) (lanjutan) Energi Logistik Komersial (”GELK”)
(continued)
Operational Excellence For Reliable Aviation Services
Berdasarkan Akta Notaris No. 27 tanggal 20 April Based on the Deed No. 27 dated April 20, 2022
2022 oleh dibuat dihadapan Arry Supratno, S.H., drawn up before Arry Supratno, S.H., Notary in
Notaris di Kabupaten Tangerang, yang Tangerang Regency, which has received
mendapatkan persetujuan dari Menteri Hukum approval from the Minister of Law and Human
dan Hak Asasi Manusia Republik Indonsia Rights of the Republic of Indonesia in
sesuai dengan Surat Keputusan Nomor accordance with Decision Letter Number AHU-
AHU-AH.01.10-0012780 tahun 2021 tanggal 4 AH.01.10-0012780 of 2021 dated March 4, 2021
Maret 2021 GELK berstatus dibubarkan. GELK was dissolved.
Pada 18 Juni 2025, Perusahaan telah menerima On June 18, 2025, the Company has received
Surat dari Direktorat Jenderal Pajak sehubungan from the Directorate General of Tax in relation
dengan penghapusan Nomor Pokok Wajib Pajak with the revocation of GELK Tax Identification
GELK. Perusahaan telah melakukan Number. The Company has deconsolidated
dekonsolidasi GELK dari laporan keuangan GELK from its consolidated financial statements.
konsolidasian.
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
INFORMATION
Manajemen Perusahaan bertanggung jawab atas The Company’s management is responsible for the
penyusunan dan penyajian wajar laporan keuangan preparation and fair presentation of these
konsolidasian ini sesuai dengan Standar Akuntansi consolidated financial statements in accordance with
Keuangan di Indonesia, yang telah diselesaikan dan Indonesian Financial Accounting Standards, which
diotorisasi untuk diterbitkan oleh Direksi Perusahaan were completed and authorized for issuance by the
pada tanggal 25 Maret 2026. Board of Directors of the Company on March 25,
2026.
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian financial statements
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have
sesuai dengan Standar Akuntansi Keuangan di been prepared in accordance with Indonesian
Indonesia (“SAK”), yang mencakup Pernyataan Financial Accounting Standards (“SAK”), which
dan Interpretasi yang dikeluarkan oleh Dewan comprise the Statements and Interpretations
Standar Akuntansi Keuangan Ikatan Akuntan issued by the Board of Financial Accounting
Indonesia (DSAK IAI) dan Peraturan-Peraturan Standards of the Indonesian Institute of
serta Pedoman Penyajian dan Pengungkapan Accountants (Dewan Standar Akuntansi
Laporan Keuangan yang diterbitkan oleh Keuangan Ikatan Akuntan Indonesia or DSAK
Otoritas Jasa Keuangan (“OJK”). IAI) and the Regulations and Guidelines on
Financial Statement Presentation and
Disclosures issued by Financial Services
Authority (“Otoritas Jasa Keuangan” or “ OJK”).
14
483
Page 484
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian (lanjutan) financial statements (continued)
Laporan keuangan konsolidasian disusun The consolidated financial statements have
berdasarkan konsep akrual, kecuali laporan arus been prepared on the accrual basis, except for
kas konsolidasian, dengan menggunakan the consolidated statement of cash flows, using
konsep biaya historis, kecuali seperti yang the historical cost concept of accounting, except
disebutkan dalam catatan atas laporan as disclosed in the relevant notes to the
keuangan konsolidasian yang relevan. consolidated financial statements herein.
Laporan arus kas konsolidasian disusun dengan The consolidated statement of cash flows has
menggunakan metode langsung dengan been prepared based on the direct method by
mengelompokkan arus kas ke dalam aktivitas classifying cash flows on the basis of operating,
operasi, investasi, dan pendanaan. investing, and financing activities.
Laporan keuangan konsolidasian disusun The consolidated financial statements have
menggunakan asumsi kelangsungan usaha. been prepared using the going concern
Asumsi ini digunakan berdasarkan pengetahuan assumption. This assumption is being used
manajemen atas fakta-fakta dan keadaan based on management’s knowledge of current
sekarang, asumsi-asumsi yang timbul atas facts and circumstances, assumption based on
Laporan Keuangan - Financial Report
pengetahuan tersebut dan ekspektasi saat ini that knowledge and current expectations of
atas kejadian dan tindakan di masa yang akan future events and actions, as disclosed in Note
datang, seperti diungkapkan di Catatan 36. 36.
Seluruh angka dalam laporan keuangan Figures in the consolidated financial statements
konsolidasian ini disajikan dalam Dolar AS, are stated in US Dollars, unless otherwise
kecuali dinyatakan lain. specified.
Kebijakan akuntansi yang diterapkan oleh Grup The accounting policies adopted by the Group
adalah selaras bagi periode yang dicakup oleh are consistently applied for the period covered
laporan keuangan konsolidasian, kecuali untuk by the consolidated financial statements, except
standar akuntansi baru dan revisi seperti for new and revised accounting standards as
diungkapkan pada Catatan 2b di bawah ini. disclosed in the following Note 2b.
b. Perubahan Pernyataan Standar Akuntansi b. Changes to the Statement of Financial
Keuangan dan Interpretasi Pernyataan Accounting Standards and Interpretations of
Standar Akuntansi Keuangan Statement of Financial Accounting Standards
Grup menerapkan untuk pertama kalinya The Group applied for the first-time certain
beberapa standar dan amandemen tertentu standards and amendments, which are effective
yang efektif untuk periode tahunan yang dimulai for annual periods beginning on or after January
pada atau setelah 1 Januari 2025 (kecuali 1, 2025 (unless otherwise stated). The Group
dinyatakan lain). Grup tidak melakukan has not early adopted any other standard,
penerapan dini atas standar, interpretasi, atau interpretation or amendment that has been
amandemen lain yang telah diterbitkan namun issued but is not yet effective.
belum efektif.
15
484
Page 485
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
b. Perubahan Pernyataan Standar Akuntansi b. Changes to the Statement of Financial
Keuangan dan Interpretasi Pernyataan Accounting Standards and Interpretations of
Standar Akuntansi Keuangan (lanjutan) Statement of Financial Accounting Standards
(continued)
Operational Excellence For Reliable Aviation Services
Amandemen PSAK 221: Kekurangan Amendment of PSAK 221: Lack of
Ketertukaran Exchangeability
Amandemen tersebut menetapkan bagaimana The amendments specifies how an entity should
entitas harus menilai apakah suatu mata uang assess whether a currency is exchangeable and
dapat dipertukarkan serta bagaimana entitas how it should determine a spot exchange rate
harus menentukan kurs spot ketika ketertukaran when exchangeability is lacking. The
(exchangeability) tidak tersedia. Amandemen amendments also require disclosure of
tersebut juga mensyaratkan pengungkapan information that enables users of its financial
informasi yang memungkinkan pengguna statements to understand how the currency not
laporan keuangan untuk memahami bagaimana being exchangeable into the other currency
ketidakmampuan mata uang tersebut untuk affects, or is expected to affect, the entity’s
dipertukarkan dengan mata uang lainnya financial performance, financial position and
memengaruhi, atau diharapkan akan cash flows.
memengaruhi, kinerja keuangan, posisi
keuangan, dan arus kas entitas.
Amandemen ini tidak berdampak terhadap This amendment did not have any impact on the
laporan keuangan konsolidasian Grup. Group’s consolidated financial statements.
PSAK 117: Kontrak Asuransi PSAK 117: Insurance Contracts
PSAK 117 merupakan standar akuntansi baru PSAK 117 is a comprehensive new accounting
yang komprehensif mencakup pengakuan dan standard for insurance contracts covering
pengukuran, penyajian, serta pengungkapan recognition and measurement, presentation and
untuk kontrak asuransi. PSAK 117 disclosure. PSAK 117 replaces PSAK 104
menggantikan PSAK 104: Kontrak Asuransi. Insurance Contracts. PSAK 117 applies to all
PSAK 117 berlaku untuk seluruh jenis kontrak types of insurance contracts (i.e., life, non-life,
asuransi (yaitu, jiwa, non-jiwa, asuransi direct insurance and re-insurance), regardless of
langsung, dan reasuransi), tanpa memandang the type of entities that issue them as well as to
jenis entitas yang menerbitkannya, serta berlaku certain guarantees and financial instruments with
pula untuk jenis garansi tertentu dan instrumen discretionary participation features.
keuangan dengan fitur partisipasi diskresioner.
Tujuan utama PSAK 117 adalah menyediakan The overall objective of PSAK 117 is to provide
model akuntansi yang komprehensif untuk a comprehensive accounting model for
kontrak asuransi yang lebih berguna dan insurance contracts that is more useful and
konsisten bagi entitas asuransi, mencakup consistent for insurers, covering all relevant
seluruh aspek akuntansi yang relevan. PSAK accounting aspects. PSAK 117 is based on a
117 didasarkan pada model umum yang general model, supplemented by:
dilengkapi dengan:
• Penyesuaian khusus untuk kontrak dengan • A specific adaptation for contracts with direct
fitur partisipasi langsung (variable fee participation features (the variable fee
approach) approach)
• Pendekatan yang disederhanakan (premium • A simplified approach (the premium
allocation approach) yang terutama berlaku allocation approach) mainly for short-duration
untuk kontrak berdurasi pendek contracts
16
485
Page 486
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
b. Perubahan Pernyataan Standar Akuntansi b. Changes to the Statement of Financial
Keuangan dan Interpretasi Pernyataan Accounting Standards and Interpretations of
Standar Akuntansi Keuangan (lanjutan) Statement of Financial Accounting Standards
(continued)
PSAK 117: Kontrak Asuransi (lanjutan) PSAK 117: Insurance Contracts (continued)
Standar baru tersebut tidak memiliki dampak The new standard had no impact on the Group’s
terhadap laporan keuangan konsolidasian Grup. consolidated financial statements.
c. Prinsip-prinsip konsolidasi c. Principles of consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements comprise
laporan keuangan Perusahaan dan entitas anak. the financial statements of the Company and its
Kendali diperoleh bila Grup terekspos atau subsidiary. Control is achieved when the Group
memiliki hak atas imbal hasil variabel dari is exposed, or has rights, to variable returns from
keterlibatannya dengan investee dan memiliki its involvement with the investee and has the
kemampuan untuk mempengaruhi imbal hasil ability to affect those returns through its power
tersebut melalui kekuasaannya atas investee. over the investee. Thus, the Group controls an
Laporan Keuangan - Financial Report
Dengan demikian, investor mengendalikan investee if and only if the Group has all of the
investee jika dan hanya jika investor memiliki following:
seluruh hal berikut ini:
i) Kekuasaan atas investee, yaitu hak yang i) Power over the investee, that is existing rights
ada saat ini yang memberi investor that give the Group current ability to direct the
kemampuan kini untuk mengarahkan relevant activities of the investee,
aktivitas relevan dari investee,
ii) Eksposur atau hak atas imbal hasil variabel ii) Exposure, or rights, to variable returns from
dari keterlibatannya dengan investee, dan its involvement with the investee, and
iii) Kemampuan untuk menggunakan iii) The ability to use its power over the investee
kekuasaannya atas investee untuk to affect its returns.
mempengaruhi jumlah imbal hasil.
Bila Grup tidak memiliki hak suara atau hak When the Group has less than a majority of the
serupa secara mayoritas atas suatu investee, voting or similar rights of an investee, the Group
Grup mempertimbangkan semua fakta dan considers all relevant facts and circumstances in
keadaan yang relevan dalam mengevaluasi assessing whether it has power over an investee,
apakah mereka memiliki kekuasaan atas including:
investee, termasuk:
i) Pengaturan kontraktual dengan pemilik hak i) The contractual arrangement with the other
suara lainnya dari investee, vote holders of the investee,
ii) Hak yang timbul atas pengaturan kontraktual ii) Rights arising from other contractual
lain, dan arrangements, and
iii) Hak suara dan hak suara potensial yang iii) The Group's voting rights and potential voting
dimiliki Grup. rights.
17
486
Page 487
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
c. Prinsip-prinsip konsolidasi (lanjutan) c. Principles of consolidation (continued)
Grup menilai kembali apakah mereka The Group re-assesses whether or not it controls
mengendalikan investee bila fakta dan keadaan an investee if facts and circumstances indicate
Operational Excellence For Reliable Aviation Services
mengindikasikan adanya perubahan terhadap that there are changes to one or more of the three
satu atau lebih dari ketiga elemen dari elements of control. Consolidation of a subsidiary
pengendalian. Konsolidasi atas entitas-entitas begins when the Group obtains control over the
anak dimulai sejak Grup memperoleh subsidiary and ceases when the Group loses
pengendalian atas entitas anak dan berakhir control of the subsidiary. Assets, liabilities,
pada saat Grup kehilangan pengendalian atas income and expenses of a subsidiary acquired
entitas anak. Aset, liabilitas, penghasilan dan during the year are included in the consolidated
beban dari entitas anak yang diakuisisi pada financial statements from the date the Group
tahun tertentu disertakan dalam laporan gains control until the date the Group ceases to
keuangan konsolidasian sejak tanggal Grup control the subsidiary.
memperoleh kendali sampai tanggal Grup tidak
lagi mengendalikan entitas anak tersebut.
Seluruh laba rugi dan setiap komponen Profit or loss and each component of other
penghasilan komprehensif lain (“PKL”) comprehensive income (“OCI”) are attributed to
diatribusikan pada pemilik entitas induk dan the equity holders of the parent of the Group and
pada kepentingan nonpengendali (“KNP”), to the non-controlling interests (“NCI”), even if this
walaupun hal ini akan menyebabkan saldo KNP results in the NCI having a deficit balance. When
yang defisit. Bila dipandang perlu, penyesuaian necessary, adjustments are made to the financial
dilakukan terhadap laporan keuangan entitas statements of subsidiaries to bring their
anak untuk diselaraskan dengan kebijakan accounting policies into line with the Group’s
akuntansi Grup. accounting policies.
Seluruh aset dan liabilitas, ekuitas, penghasilan All intra-group assets and liabilities, equity,
dan beban dan arus kas atas transaksi antar income, expenses and cash flows relation to
anggota Grup dieliminasi sepenuhnya pada saat transactions between members of the Group are
konsolidasi. eliminated in full on consolidation.
Perubahan dalam bagian kepemilikan entitas A change in the parent’s ownership interest in a
induk pada entitas anak yang tidak subsidiary, without a loss of control, is accounted
mengakibatkan hilangnya pengendalian, dicatat for as an equity transaction. If the Group loses
sebagai transaksi ekuitas. Bila kehilangan control over a subsidiary, it derecognizes the
pengendalian atas suatu entitas anak, maka related assets (including goodwill), liabilities, NCI
Grup menghentikan pengakuan atas aset and other components of equity, while the
(termasuk goodwill), liabilitas dan komponen lain difference is recognized in the profit or loss. Any
dari ekuitas terkait, dan selisihnya diakui pada investment retained is recognized at fair value.
laba rugi. Bagian dari investasi yang tersisa
diakui pada nilai wajar.
d. Pengukuran nilai wajar d. Fair value measurement
Grup mengukur pada pengakuan awal The Group initially measures financial
instrumen keuangan, dan aset dan liabilitas yang instruments, and assets and liabilities of the
diperoleh melalui kombinasi bisnis pada nilai acquirees upon business combinations at fair
wajar. Grup juga mengukur jumlah terpulihkan value. They also measure certain recoverable
dari unit penghasil kas (“UPK”) tertentu amounts of the cash generating unit (“CGU”)
berdasarkan nilai wajar dikurangi biaya using fair value less cost of disposal (“FVLCD”)
pelepasan, dan aset keuangan tertentu pada and certain financial assets at fair value through
nilai wajar melalui penghasilan komprehensif other comprehensive income (“FVOCI”).
lain (“NWPKL”).
18
487
Page 488
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
d. Pengukuran nilai wajar (lanjutan) d. Fair value measurement (continued)
Nilai wajar adalah harga yang akan diterima dari Fair value is the price that would be received to
menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas dalam orderly transaction between market participants
transaksi teratur antara pelaku pasar pada at the measurement date. The fair value
tanggal pengukuran. Pengukuran nilai wajar measurement is based on the presumption that
mengasumsikan bahwa transaksi untuk menjual the transaction to sell the asset or transfer liability
aset atau mengalihkan liabilitas terjadi: takes place either:
i) Di pasar utama untuk aset atau liabilitas i) In the principal market for the asset or liability,
tersebut, atau or
ii) Jika tidak terdapat pasar utama, di pasar ii) In the absence of a principal market, in the
yang paling menguntungkan untuk aset atau most advantageous market for the asset or
liabilitas tersebut. liability.
Pasar utama atau pasar yang paling The principal or the most advantageous market
menguntungkan tersebut harus dapat diakses must be accessible to by the Group.
oleh Grup.
Nilai wajar dari aset atau liabilitas diukur dengan The fair value of an asset or a liability is measured
Laporan Keuangan - Financial Report
menggunakan asumsi yang akan digunakan using the assumptions that market participants
pelaku pasar ketika menentukan harga aset atau would use when pricing the asset or liability,
liabilitas tersebut, dengan asumsi bahwa pelaku assuming that market participants act in their
pasar bertindak dalam kepentingan ekonomi economic best interest.
terbaiknya.
Pengukuran nilai wajar dari suatu aset A fair value measurement of a non-financial asset
nonkeuangan memperhitungkan kemampuan takes into account a market participant's ability to
pelaku pasar untuk menghasilkan manfaat generate economic benefits by using the asset in
ekonomik dengan menggunakan aset dalam its highest and best use or by selling it to another
penggunaan tertinggi dan terbaiknya atau market participant that would use the asset in its
dengan menjualnya kepada pelaku pasar lain highest and best use.
yang akan menggunakan aset tersebut pada
penggunaan tertinggi dan terbaiknya.
Grup menggunakan teknik penilaian yang sesuai The Group uses valuation techniques that are
dengan keadaan dan data yang memadai appropriate in the circumstances and for which
tersedia untuk mengukur nilai wajar, dengan sufficient data is available to measure fair value,
memaksimalkan masukan (input) yang dapat maximizing the use of relevant observable inputs
diamati (observable) yang relevan dan and minimizing the use of unobservable inputs.
meminimalkan masukan (input) yang tidak dapat
diamati (unobservable).
Semua aset dan liabilitas yang nilai wajarnya All assets and liabilities for which fair value is
diukur atau diungkapkan dalam laporan measured or disclosed in the consolidated
keuangan konsolidasian dikategorikan dalam financial statements are categorized within the
hierarki nilai wajar berdasarkan level masukan fair value hierarchy, described as follows, based
(input) paling rendah yang signifikan terhadap on the lowest level input that is significant to the
pengukuran nilai wajar secara keseluruhan fair value measurement as a whole:
sebagai berikut:
19
488
Page 489
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
d. Pengukuran nilai wajar (lanjutan) d. Fair value measurement (continued)
i) Level 1 - Harga kuotasian (tanpa i) Level 1 - Quoted (unadjusted) market prices
penyesuaian) di pasar aktif untuk aset atau in active markets for identical assets or
Operational Excellence For Reliable Aviation Services
liabilitas yang identik yang dapat diakses liabilities.
entitas pada tanggal pengukuran.
ii) Level 2 - Teknik penilaian yang ii) Level 2 - Valuation techniques for which the
menggunakan tingkat masukan (input) yang lowest level input that is significant to the fair
paling rendah yang signifikan terhadap value measurement is directly or indirectly
pengukuran nilai wajar yang dapat diamati observable.
(observable) baik secara langsung atau tidak
langsung.
iii) Level 3 - Teknik penilaian yang iii) Level 3 - Valuation techniques for which the
menggunakan tingkat masukan (input) yang lowest level input that is significant to the fair
paling rendah yang signifikan terhadap value measurement is unobservable.
pengukuran nilai wajar yang tidak dapat
diamati (unobservable).
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are recognized in
laporan keuangan konsolidasian secara the consolidated financial statements on a
berulang, Grup menentukan apakah terdapat recurring basis, the Group determines whether
perpindahan antara level dalam hierarki dengan transfers have occurred between levels in the
melakukan evaluasi ulang atas penetapan hierarchy by re-assessing categorization (based
kategori (berdasarkan level masukan (input) on the lowest level input that is significant to the
paling rendah yang signifikan terhadap fair value measurement as a whole) at the end of
pengukuran nilai wajar secara keseluruhan) each reporting period.
pada tiap akhir periode pelaporan.
Untuk tujuan pengungkapan nilai wajar, Grup For the purpose of fair value disclosures, the
mementukan klasifikasi aset dan liabilitas Group has determined classes of assets and
berdasarkan sifat, karakteristik dan risikonya liabilities on the basis of the nature, characteristics
dan level pada hierarki nilai wajar sebagaimana and risks of the asset or liability and the level of
dijelaskan diatas. the fair value hierarchy as explained above.
e. Penjabaran mata uang asing e. Foreign currency translation
Mata uang pelaporan yang digunakan pada The reporting currency used in the consolidated
laporan keuangan konsolidasian adalah Dolar financial statements is United States Dollar
Amerika Serikat (“AS$”), yang juga merupakan (“US$”), which is also the Company’s functional
mata uang fungsional Perusahaan, kecuali currency, except for subsidiaries whose functional
entitas anak yang memiliki mata uang fungsional currency is Rupiah (“Rp”). Each entity in the
Rupiah (“Rp”). Tiap entitas dalam Grup Group determines its own functional currency and
menentukan mata uang fungsionalnya masing- their financial statements are measured using that
masing dan laporan keuangannya masing- functional currency.
masing diukur menggunakan mata uang
fungsional tersebut.
20
489
Page 490
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
e. Penjabaran mata uang asing (lanjutan) e. Foreign currency translation (continued)
Transaksi dalam mata uang asing dicatat dalam Transactions involving foreign currencies are
Rupiah berdasarkan kurs yang berlaku pada recorded in Indonesian Rupiah at the rates of
saat transaksi dilakukan. Pada tanggal exchange prevailing at the time the transactions
pelaporan, aset dan liabilitas moneter dalam are made. At the reporting date, monetary assets
mata uang asing dijabarkan sesuai dengan rata- and liabilities denominated in foreign currencies
rata kurs jual dan beli yang diterbitkan oleh Bank are adjusted to reflect the average of the selling
Indonesia pada tanggal transaksi perbankan and buying rates of exchange prevailing at the
terakhir untuk periode yang bersangkutan, dan last banking transaction date of the period, as
laba atau rugi kurs yang timbul, dikreditkan atau published by Bank Indonesia, and any resulting
dibebankan pada operasi periode yang gains or losses are credited or charged to
bersangkutan. operations of the current period.
Pada tanggal 31 Desember 2025 dan As at December 31, 2025 and 2024, the rate of
2024 nilai tukar yang digunakan untuk 1 Dolar exchange used for United States Dollar (“US$”) 1
Amerika Serikat (“AS$”) yang diterbitkan Bank was published by Bank Indonesia are Rp16,782
Indonesia adalah masing-masing sebesar and Rp16,162 for US$1, respectively.
Rp16.782 dan Rp16.162 untuk AS$1.
Laporan Keuangan - Financial Report
Transaksi dalam mata uang asing selain Transactions in foreign currencies other than
Dolar AS adalah tidak signifikan. US Dollar are not significant.
Akun-akun dari entitas anak dijabarkan dari mata The accounts of foreign subsidiaries are
uang pelaporannya menjadi Rupiah dengan translated from its respective reporting currency
dasar sebagai berikut: into Indonesian Rupiah on the following basis:
a) Aset dan liabilitas, baik moneter maupun a) Assets and liabilities, both monetary and non-
non-moneter, dijabarkan dengan monetary, are translated using the closing
menggunakan kurs penutup. rate of exchange.
b) Pendapatan dan beban dijabarkan dengan b) Revenues and expenses are translated using
menggunakan kurs yang berlaku pada transactions date exchange rate or, if
tanggal transaksi atau, bila memenuhi applicable, the average rate for the period.
syarat, kurs rata-rata periode tersebut.
c) Selisih kurs yang terjadi disajikan sebagai c) The resulting exchange difference is
“Penghasilan Komprehensif Lain - Selisih presented as an “Other Comprehensive
Kurs atas Penjabaran Akun-akun Kegiatan Income - Exchange Differences on
Usaha Luar Negeri” sebagai bagian dari Translation of the Accounts of Foreign
ekuitas sampai pelepasan investasi neto Operations” in the equity section until disposal
yang bersangkutan. of the net investment.
f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties
Grup telah melakukan transaksi dengan pihak- The Group has entered transactions with certain
pihak berelasi tertentu, sesuai dengan PSAK related parties as defined under PSAK 224:
224: Pengungkapan Pihak-pihak Berelasi. Related Parties Disclosures.
21
490
Page 491
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties (continued)
(lanjutan)
Perusahaan dikendalikan oleh entitas langsung The Company are controlled by its immediate
Operational Excellence For Reliable Aviation Services
induk langsungnya, Garuda, Badan Usaha Milik parent company, Garuda, a State-owned
Negara. Maka, saldo dan transaksi yang Enterprise. Therefore, significant transactions
material antara Grup dengan Pemerintah and balances of the Group with the Government
Negara Republik Indonesia dan entitas berelasi of the Republic of Indonesia and Government-
dengan Pemerintah diungkapkan dalam catatan related entities are disclosed in the relevant
atas laporan keuangan konsolidasian yang notes to the consolidated financial statements.
relevan. Grup memilih untuk mengungkapkan The Group elected to disclose the transactions
transaksi dengan entitas berelasi dengan with Government-related entities, using the
Pemerintah dengan menggunakan exemption from general related party disclosure
pengecualian dari persyaratan pengungkapan requirements.
pihak berelasi.
Seluruh transaksi yang signifikan dengan pihak- All significant transactions with related parties
pihak berelasi telah diungkapkan dalam catatan are disclosed in the notes to the consolidated
atas laporan keuangan konsolidasian. financial statements.
g. Aset dan liabilitas keuangan g. Financial assets and liabilities
Aset keuangan Financial assets
Instrumen keuangan adalah setiap kontrak yang A financial instrument is any contract that gives
memberikan kenaikan nilai aset keuangan dari rise to a financial asset for one entity and a
satu entitas dan liabilitas keuangan atau financial liability or equity instrument for another
instrumen ekuitas dari entitas lainnya. entity.
Pengakuan dan pengukuran awal Initial recognition and measurement
Pada pengakuan awal, Grup mengukur aset At initial recognition, the Group measures a
keuangan pada nilai wajarnya ditambah biaya financial asset at its fair value plus transaction
transaksi, dalam hal aset keuangan tidak diukur costs, in the case of a financial asset not
pada nilai wajar melalui laba rugi (“NWLR”). measured at fair value through profit or loss
(“FVTPL”).
Agar aset keuangan diklasifikasikan dan diukur In order for a financial asset to be classified and
pada biaya perolehan diamortisasi atau nilai measured at amortized cost or fair value through
wajar melalui penghasilan komprehensif lain other comprehensive income (“FVOCI”), it needs
(“NWPKL”), aset keuangan harus menghasilkan to give rise to cash flows that are ‘solely
arus kas yang semata dari pembayaran pokok payments of principal and interest (“SPPI”)’ on
dan bunga (“SPPB”) dari jumlah pokok terutang. the principal amount outstanding. This
Penilaian ini disebut sebagai uji SPPB dan assessment is referred to as the SPPI test and is
dilakukan pada tingkat instrumen. performed at an instrument level.
Model bisnis Grup untuk mengelola aset The Group’s business model for managing
keuangan mengacu pada bagaimana mereka financial assets refers to how it manages its
mengelola aset keuangannya untuk financial assets in order to generate cash flows.
menghasilkan arus kas. Model bisnis The business model determines whether cash
menentukan apakah arus kas akan dihasilkan flows will result from collecting contractual cash
dari penerimaan arus kas kontraktual, penjualan flows, selling the financial assets, or both.
aset keuangan, atau keduanya.
22
491
Page 492
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
g. Aset dan liabilitas keuangan (lanjutan) g. Financial assets and liabilities (continued)
Aset keuangan (lanjutan) Financial assets (continued)
Pengukuran selanjutnya Subsequent measurement
Untuk tujuan pengukuran selanjutnya, aset For purposes of subsequent measurement,
keuangan diklasifikasikan dalam empat kategori: financial assets are classified in four categories:
Aset keuangan pada biaya perolehan Financial assets at amortized cost (debt
diamortisasi (instrumen utang), instruments),
Aset keuangan pada NWPKL dengan Financial assets at FVOCI with recycling of
reklasifikasi ke keuntungan dan kerugian cumulative gains and losses (debt
kumulatif (instrumen utang), instruments),
Aset keuangan pada NWPKL tanpa Financial assets designated at FVOCI with
reklasifikasi ke keuntungan dan kerugian no recycling of cumulative gains and losses
kumulatif atas pelepasan (instrumen upon derecognition (equity instruments),
ekuitas), dan and
NWLR FVTPL.
Laporan Keuangan - Financial Report
Aset keuangan pada biaya perolehan Financial assets at amortized cost (debt
diamortisasi (instrumen utang) instruments)
Grup mengukur aset keuangan pada biaya The Group measures financial assets at
perolehan diamortisasi jika kedua kondisi berikut amortized cost if both of the following conditions
terpenuhi: are met:
Aset keuangan dimiliki dalam model bisnis The financial asset is held within a business
dengan tujuan untuk memiliki aset model with the objective to hold financial
keuangan dalam rangka mendapatkan arus assets in order to collect contractual cash
kas kontraktual, dan flows, and
Persyaratan kontraktual dari aset keuangan The contractual terms of the financial asset
menghasilkan arus kas pada tanggal give rise on specified dates to cash flows
tertentu yang merupakan SPPB dari jumlah that are SPPI on the principal amount
pokok terutang. outstanding.
Aset keuangan yang diukur pada biaya Financial assets at amortized cost are
perolehan diamortisasi selanjutnya diukur subsequently measured using the effective
dengan menggunakan metode suku bunga interest rate (“EIR”) method and are subject to
efektif (“SBE”) dan menjadi subjek penurunan impairment. Gains and losses are recognized in
nilai. Keuntungan dan kerugian diakui dalam profit or loss when the asset is derecognized,
laba rugi pada saat aset dihentikan modified or impaired.
pengakuannya, dimodifikasi atau diturunkan
nilainya.
Aset keuangan Grup yang diukur pada biaya The Group’s financial assets at amortized cost
perolehan diamortisasi termasuk kas dan setara include cash and cash equivalents, restricted
kas, kas dan setara kas yang dibatasi cash and cash equivalents, short-term
penggunaannya, investasi jangka pendek, investment, trade receivables, other receivables,
piutang usaha, piutang lain-lain, dan aset and contract assets.
kontrak.
23
492
Page 493
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
g. Aset dan liabilitas keuangan (lanjutan) g. Financial assets and liabilities (continued)
Aset keuangan (lanjutan) Financial assets (continued)
Operational Excellence For Reliable Aviation Services
Penghentian pengakuan Derecognition
Aset keuangan (atau mana yang lebih tepat, A financial asset (or where applicable, a part of
bagian dari aset keuangan atau bagian dari a financial asset or part of a group of similar
kelompok aset keuangan serupa) dihentikan financial assets) is derecognised when: (1) the
pengakuannya pada saat: (1) hak kontraktual contractual rights to receive cash flows from the
untuk menerima arus kas yang berasal dari aset aset have expired; or (2) the Group has
tersebut telah berakhir; atau (2) Grup telah transferred its contractual rights to receive the
mengalihkan hak kontraktual mereka untuk cash flows of the financial assets or retained the
menerima arus kas yang berasal dari aset contractual rights to receive the cash flows of the
keuangan atau memiliki hak kontraktual untuk financial asset, but assumes a contractual
menerima arus kas yang berasal dari aset obligation to pay the cash flows to one or more
keuangan, tetapi berkewajiban untuk membayar recipients (pass-through transfer).
arus kas ke satu atau lebih penerima (pass-
through transfer).
Penurunan nilai Impairment
Grup mengakui penyisihan Kerugian Kredit The Group recognizes an allowance for
Ekspektasian (“KKE”) untuk semua instrumen expected credit loss (“ECL”) for all debt
utang yang bukan diukur pada NWLR dan instruments not held at FVTPL and financial
kontrak jaminan keuangan. KKE ditentukan atas guarantee contracts. ECLs are determined
perbedaan antara arus kas kontraktual menurut based on the difference between the contractual
kontrak dan semua arus kas yang diharapkan cash flows due in accordance with the contract
akan diterima oleh Grup, yang didiskontokan and all the cash flows that the Group expects to
dengan perkiraan SBE orisinal. Arus kas yang receive, discounted at an approximation of the
diharapkan mencakup setiap arus kas dari original EIR. The expected cash flows include
penjualan agunan yang dimiliki atau perbaikan any cash flows from the sale of collateral held or
kredit lainnya yang merupakan bagian yang tidak other credit enhancements that are integral to
terpisahkan dalam ketentuan kontrak. the contractual terms.
KKE diakui dalam dua tahap. Bila belum terdapat ECLs are recognized in two stages. When there
peningkatan risiko kredit signifikan sejak have been no significant increases in credit risks
pengakuan awal, KKE diakui untuk kerugian since initial recognition, ECLs are provided for
kredit yang dihasilkan dari peristiwa gagal bayar credit losses that result from default events that
yang mungkin terjadi dalam jangka waktu 12 are possible within the next 12 months (a 12-
bulan ke depan (KKE 12 bulan). Namun, bila month ECL). But, when there have been
telah terdapat peningkatan signifikan risiko kredit significant increases in credit risks since initial
sejak pengakuan awal, penyisihan kerugian recognition, a loss allowance is recognized for
diakui untuk kerugian kredit yang diperkirakan credit losses expected over the remaining life of
selama sisa umur aset, tanpa the asset, irrespective of timing of the default (a
mempertimbangkan waktu gagal bayar (KKE lifetime ECL).
sepanjang umurnya).
24
493
Page 494
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
g. Aset dan liabilitas keuangan (lanjutan) g. Financial assets and liabilities (continued)
Aset keuangan (lanjutan) Financial assets (continued)
Penurunan nilai Impairment
Karena piutang usaha dan piutang lain-lain tidak Because its trade and other receivables do not
memiliki komponen pembiayaan signifikan, Grup contain significant financing component, the
menerapkan pendekatan yang disederhanakan Group applies a simplified approach in
dalam perhitungan KKE. Oleh karena itu, Grup calculating ECL. Therefore, the Group does not
tidak menelurusi perubahan dalam risiko kredit, track changes in credit risk but instead
namun justru mengakui penyisihan kerugian recognizes a loss allowance based on lifetime
berdasarkan KKE sepanjang umurnya pada ECL at each reporting date. The Group
setiap tanggal pelaporan. Grup membentuk established a provision matrix that is based on
matriks provisi berdasarkan pengalaman its historical credit loss experience, adjusted for
kerugian kredit masa lampau, disesuaikan forward-looking factors specific to the debtors
dengan perkiraan masa depan (forward-looking) and the economic environment.
atas faktor yang spesifik untuk debitur dan
lingkungan ekonomi.
Laporan Keuangan - Financial Report
Liabilitas keuangan Financial liabilities
Pengakuan dan pengukuran awal Initial recognition and measurement
Liabilitas keuangan diklasifikasikan, pada Financial liabilities are classified, at initial
pengakuan awal, sebagai liabilitas keuangan recognition, as financial liabilities at FVTPL,
yang diukur pada NWLR, utang dan pinjaman loans and borrowings, as appropriate.
sesuai dengan kondisinya.
Semua liabilitas keuangan diakui pada nilai wajar All financial liabilities are recognized initially at
saat pengakuan awal dan, dalam hal liabilitas fair value and, in the case financial liabilities
keuangan diklasifikasi sebagai utang dan classified as loans and borrowings, recognised
pinjaman, diakui pada nilai wajar setelah at fair value net of directly attributable
dikurangi biaya transaksi yang dapat transaction costs.
diatribusikan secara langsung.
Grup menetapkan liabilitas keuangannya The Group designates its financial liabilities as
sebagai utang dan pinjaman, seperti utang loans and borrowings, such as trade payables,
usaha, utang lain-lain, akrual, pinjaman, dan other payables, accruals, borrowings, and lease
liabilitas sewa. Liabilitas keuangan liabilities. Financial liabilities are classified as
diklasifikasikan sebagai liabilitas jangka panjang non-current liabilities when the remaining
jika jatuh tempo melebihi 12 bulan dan sebagai maturity is more than 12 months, and as current
liabilitas jangka pendek jika jatuh tempo yang liabilities when the remaining maturity is less
tersisa kurang dari 12 bulan. than 12 months.
Semua liabilitas keuangan diakui pada awalnya All financial liabilities are recognised initially at
sebesar nilai wajar. fair value.
25
494
Page 495
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
g. Aset dan liabilitas keuangan (lanjutan) g. Financial assets and liabilities (continued)
Liabilitas keuangan (lanjutan) Financial liabilities (continued)
Operational Excellence For Reliable Aviation Services
Pengukuran selanjutnya Subsequent measurement
Liabilitas keuangan pada biaya perolehan Financial liabilities at amortized cost (loans
diamortisasi (utang dan pinjaman) and borrowings
Utang dan pinjaman jangka panjang yang Long-term interest-bearing loans and borrowings
dikenakan bunga
Setelah pengakuan awal, utang dan pinjaman Subsequent to initial recognition, long-term
jangka panjang yang berbunga diukur pada interest-bearing loans and borrowings are
biaya perolehan yang diamortisasi dengan measured at amortized acquisition costs using
menggunakan metode SBE. Pada tanggal EIR method. At the reporting dates, accrued
pelaporan, bunga akrual dicatat secara terpisah, interest is recorded separately from the
dari pokok pinjaman terkait, sebagai bagian associated borrowings within the current
liabilitas jangka pendek. Keuntungan dan liabilities section. Gains and losses are
kerugian diakui pada laba rugi ketika liabilitas recognized in the profit or loss when the liabilities
dihentikan pengakuannya maupun melalui are derecognized as well as through the EIR
proses amortisasi menggunakan metode SBE. amortization process.
Biaya amortisasi dihitung dengan Amortized cost is calculated by taking into
mempertimbangkan setiap diskonto atau account any discount or premium on acquisition
premium atas akusisi dan komisi atau biaya yang and fees 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 keuangan costs in the profit or loss.
pada laba rugi.
Utang dan akrual Payables and accruals
Liabilitas untuk utang usaha dan utang lain-lain Liabilities for current trade and other accounts
jangka pendek, pinjaman jangka pendek, payable, short-term borrowing, contract
liabilitas kontrak, beban akrual dan liabilitas liabilities, accrued expenses and short-term
imbalan kerja jangka pendek dinyatakan sebesar employee benefits liabilities are stated at
jumlah tercatat (jumlah nosional), yang kurang carrying amounts (notional amounts), which
lebih sebesar nilai wajarnya. approximate their fair values.
Penghentian pengakuan Derecognition
Liabilitas keuangan dihentikan pengakuannya A financial liability is derecognised when the
pada saat liabilitas tersebut berakhir atau obligation under the liability is discharged or
dibatalkan atau kedaluwarsa. Dalam hal suatu cancelled or has expired. When an existing
liabilitas keuangan yang ada digantikan oleh financial liability is replaced by another from the
liabilitas keuangan lain dari pemberi pinjaman same lender with substantially different terms, or
yang sama dengan persyaratan yang berbeda the terms of an existing liability are substantially
secara substansial, atau modifikasi secara modified, such an exchange or modification is
substansial atas persyaratan dari suatu liabilitas treated as a derecognition of the original liability
yang ada, pertukaran atau modifikasi tersebut and the recognition of a new liability, with the
diperlakukan sebagai penghentian pengakuan difference in the respective carrying amounts
liabilitas awal dan pengakuan liabilitas baru, dan being recognised in the consolidated profit or
selisih antara nilai tercatat masing-masing loss.
liabilitas diakui dalam laba rugi konsolidasian.
26
495
Page 496
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
g. Aset dan liabilitas keuangan (lanjutan) g. Financial assets and liabilities (continued)
Instrumen keuangan saling hapus Offsetting financial instruments
Aset keuangan dan liabilitas keuangan disaling Financial assets and financial liabilities are
hapuskan dan nilai netonya disajikan dalam offset, and the net amount reported in the
laporan posisi keuangan konsolidasian jika, dan consolidated statement of financial position if,
hanya jika, terdapat hak secara hukum untuk and only if, there is a currently enforceable legal
melakukan saling hapus atas jumlah tercatat right to offset the recognized amounts and there
dari aset keuangan dan liabilitas keuangan is an intention to settle on a net basis, or to
tersebut dan terdapat intensi untuk realize the assets and settle the liabilities
menyelesaikan secara neto, atau untuk simultaneously.
merealisasikan aset dan menyelesaikan
liabilitas secara bersamaan.
h. Penurunan nilai aset non keuangan h. Impairment of non - financial assets
Pada setiap akhir periode pelaporan, Grup At the end of each reporting period, the Group
menelaah nilai tercatat aset non-keuangan untuk reviews the carrying amounts of non-financial
Laporan Keuangan - Financial Report
menentukan apakah terdapat indikasi bahwa assets to determine whether there is any
aset tersebut telah mengalami penurunan nilai. indication that the assets have suffered an
Kerugian akibat penurunan nilai diakui sebesar impairment loss. An impairment loss is
selisih antara nilai tercatat aset dengan nilai recognised at the amount by which the carrying
yang dapat diperoleh kembali dari aset tersebut. amount of the asset exceeds its recoverable
amount.
Nilai yang dapat diperoleh kembali adalah nilai A recoverable amount is the higher of its fair
yang lebih tinggi antara nilai wajar dikurangi value, less cost to sell and its value in use of the
biaya untuk menjual dan nilai pakai aset. Dalam assets. For the purpose of assessing
rangka mengukur penurunan nilai, aset impairment, assets are grouped at the lowest
dikelompokkan hingga unit terkecil yang levels for which they are separately identifiable
menghasilkan arus kas terpisah. cash flows.
Setiap tanggal pelaporan, aset non-keuangan At each reporting date, non-financial assets that
yang telah mengalami penurunan nilai ditelaah suffered impairment are reviewed for possible
untuk menentukan apakah terdapat reversal of the impairment. Reversal of
kemungkinan pemulihan penurunan nilai. impairment losses will be immediately
Pembalikan rugi penurunan nilai tersebut diakui recognised in profit or loss.
langsung dalam laba rugi.
i. Kas dan setara kas i. Cash and cash equivalents
Kas dan setara kas mencakup kas, simpanan Cash and cash equivalents include cash in hand,
yang sewaktu-waktu bisa dicairkan dan investasi deposits held at call with banks, other short-term
likuid jangka pendek lainnya dengan yang jatuh highly liquid investments with original maturities
tempo dalam waktu tiga bulan atau kurang. of three months.
Kas dan setara kas yang telah ditentukan Cash and cash equivalents which have been
penggunaannya atau yang tidak dapat restricted for certain purposes, or which cannot
digunakan secara bebas digolongkan dalam kas be used freely are classified as restricted cash
dan setara kas dibatasi penggunaannya. and cash equivalents.
27
496
Page 497
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
j. Piutang usaha dan piutang lain-lain j. Trade and other receivables
Piutang usaha merupakan jumlah yang terutang Trade receivables are amounts due from
dari pelanggan atas penjualan barang dagangan customers for merchandise sold or services
Operational Excellence For Reliable Aviation Services
atau jasa dalam kegiatan usaha normal. Jika performed in the ordinary course of business. If
piutang diperkirakan dapat ditagih dalam waktu collection is expected in one year or, they are
satu tahun atau kurang, piutang diklasifikasikan classified as current assets. If not, they are
sebagai aset lancar. Jika tidak, piutang disajikan presented as non-current assets.
sebagai aset tidak lancar.
Piutang lain-lain merupakan piutang yang Other receivables are receivables arising from
berasal dari transaksi yang dilakukan di luar transactions outside the ordinary course of
kegiatan usaha biasa. Piutang lain-lain dari pihak business. Other receivables from related parties
berelasi disajikan sebagai aset tidak lancar, are presented as non-current assets, unless they
kecuali jika dapat dibuktikan sebagai aset lancar. can be substantiated as current assets.
Kolektibilitas piutang usaha dan piutang lain-lain The collectability of trade receivables and other
ditinjau secara berkala. Penyisihan piutang receivables is periodically reviewed. Allowance
ragu-ragu diukur berdasarkan kerugian kredit for doubtful accounts is measured based on
ekspektasian dengan melakukan reviu atas expected credit loss by reviewing the
kolektibilitas saldo secara individual atau kolektif collectability of individual or collective balances
sepanjang umur piutang usaha dengan throughout the life of the trade receivables using
pendekatan forward-looking yang dilakukan the forward-looking approach at the end of each
setiap akhir periode pelaporan. Piutang yang reporting period. Receivables, which are known
diketahui tidak tertagih, dihapuskan secara to be uncollectible, are written off immediately by
langsung dengan mengurangi nilai tercatatnya. reducing the carrying value.
k. Persediaan k. Inventories
Persediaan dinyatakan sebesar nilai yang lebih Inventories are stated or net realisable value,
rendah antara harga perolehan atau nilai whichever is lower and less a provision for
realisasi neto, dikurangi dengan provisi obsolete and slowmoving items. Cost is
persediaan usang dan bergerak lambat. Biaya determined by using the weighted average for
ditentukan dengan metode rata-rata tertimbang expendable and repairable spare parts and
untuk suku cadang expendable dan repairable specific identification method for rotable spare
dan identifikasi spesifik untuk suku cadang parts. Net realisable value represents the
rotable. Nilai realisasi neto merupakan taksiran estimated selling price for inventories less costs
harga jual persediaan dikurangi biaya yang necessary to make the sale.
diperlukan untuk menjual.
Provisi persediaan usang dan bergerak lambat A provision for obsolete and slow-moving items
ditentukan berdasarkan estimasi penggunaan is determined on the basis of estimated future
atau dengan mempertimbangkan umur masing- usage or ageing of each inventory item.
masing item persediaan.
Provisi dihapuskan pada saat persediaan telah Provisions are written-off when inventories are
terjual atau secara fisik dihapuskan. sold or physically disposed.
28
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Page 498
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
l. Aset tetap l. Fixed assets
Grup menganalisis fakta dan keadaan untuk The Group analyses the facts and circumstances
masing-masing jenis hak atas tanah dalam for each type of land rights in determining the
menentukan akuntansi untuk hak atas tanah accounting for each of these land rights so that it
tersebut sehingga dapat merepresentasikan can accurately represent an underlying
dengan tepat kejadian atau transaksi ekonomi economic event or transaction. If the land rights
yang mendasarinya. Jika hak atas tanah do not transfer control of the underlying assets to
tersebut tidak mengalihkan pengendalian atas the Group, but give the rights to use the
aset pendasar kepada Grup, melainkan underlying assets, the Group applies the
mengalihkan hak untuk menggunakan aset accounting treatment of these transactions as
pendasar, Grup menerapkan perlakuan leases under PSAK 116: Leases. If land rights
akuntansi atas transaksi tersebut sebagai sewa are substantially similar to land purchases, the
berdasarkan PSAK 116: Sewa. Jika hak atas Group applies PSAK 216: Fixed Assets.
tanah secara substansi menyerupai pembelian
tanah, maka Grup menerapkan PSAK 216: Aset
Tetap.
Bangunan dan prasarana yang dimiliki untuk Buildings and improvements held for use in the
digunakan dalam penyediaan barang dan jasa, supply of goods and services or for
Laporan Keuangan - Financial Report
atau untuk tujuan administratif disajikan sebesar administrative purposes are shown at fair value,
nilai wajar, berdasarkan penilaian yang based on valuations performed by external
dilakukan oleh penilai independen eksternal independent valuers which are registered with
yang telah terdaftar di OJK, dikurangi OJK, less subsequent depreciation. Valuations
penyusutan. Penilaian atas aset tersebut are performed with sufficient regularity to ensure
dilakukan secara berkala untuk memastikan that the fair value of a revalued asset does not
bahwa nilai wajar aset yang direvaluasi tidak differ materially from its carrying amount. Any
berbeda secara material dengan jumlah accumulated depreciation at the date of
tercatatnya. Akumulasi penyusutan pada revaluation is eliminated against the gross
tanggal revaluasi dieliminasi terhadap nilai carrying amount of the asset, and the net amount
tercatat bruto aset dan nilai netonya disajikan is restated to the revalued amount of the asset.
kembali sebesar jumlah revaluasi aset. Aset All other fixed assets are stated at historical cost
tetap lainnya dan peralatan disajikan sebesar less depreciation. Historical cost includes
harga perolehan dikurangi dengan penyusutan. expenditure that is directly attributable to the
Harga perolehan termasuk pengeluaran yang acquisition of the items.
dapat diatribusikan secara langsung atas
perolehan aset tersebut.
Biaya-biaya setelah pengakuan awal diakui Subsequent costs are included in the asset’s
sebagai bagian nilai tercatat aset atau sebagai carrying amount or recognised as a separate
aset yang terpisah, sebagaimana mestinya, asset, as appropriate, only when it is probable
hanya jika kemungkinan besar Grup mendapat that future economic benefits associated with the
manfaat ekonomis di masa depan berkenaan item will flow to the Group and the cost of the
dengan aset tersebut dan biaya perolehan aset item can be measured reliably. The carrying
dapat diukur dengan andal. Nilai tercatat dari amount of the replaced part is derecognised. All
komponen yang diganti dihapuskan. Biaya other repairs and maintenance are charged to
perbaikan dan pemeliharaan dibebankan pada the consolidated statement of profit or loss
laporan laba rugi konsolidasian dalam periode during the financial period in which they are
keuangan ketika biaya-biaya tersebut terjadi. incurred.
29
498
Page 499
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
l. Aset tetap (lanjutan) l. Fixed assets (continued)
Kenaikan nilai tercatat yang timbul dari revaluasi Increases in the carrying amount arising on
bangunan dan prasarana dikreditkan sebagai revaluation of building and improvements are
Operational Excellence For Reliable Aviation Services
bagian dari penghasilan komprehensif lainnya. credited as part of other comprehensive income.
Penurunan yang menghapus nilai kenaikan yang Decreases that offset previous increases of the
sebelumnya atas aset yang sama dibebankan same asset are debited as part of other
sebagai bagian dari penghasilan komprehensif comprehensive income; all other decreases are
lain; penurunan lainnya dibebankan pada charged in the consolidated statement of profit or
laporan laba rugi konsolidasian. Setiap periode loss. At each reporting period, the difference
pelaporan, selisih antara penyusutan between depreciation based on the revalued
berdasarkan nilai revaluasi aset yang diakui di carrying amount of the asset charged to the
dalam laporan laba rugi konsolidasian dan consolidated statement of profit or loss and
penyusutan berdasarkan harga perolehan awal depreciation based on the asset’s original cost is
aset ditransfer dari “cadangan revaluasi aset” ke transferred from “asset revaluation reserve” to
dalam “saldo laba”. “retained earnings”.
Penyusutan aset tetap dihitung dengan Depreciation on fixed assets is calculated using
menggunakan metode garis lurus untuk the straight-line method to allocate their cost or
mengalokasikan harga perolehan atau jumlah revalued amounts to their residual values over
revaluasi sampai dengan nilai sisanya selama their estimated useful lives, as follows:
masa manfaat yang diestimasi, sebagai berikut:
Persentase
penyusutan/
Percentage of
Tahun/Years depeciation
Bangunan dan prasarana 15 -50 2% - 6,67% Building and improvements
Suku cadang rotable 4 - 20 5% - 25% Rotable spare parts
Peralatan dan perlengkapan bengkel 5 - 15 6,67% - 20% Warehouse tools and equipments
Peralatan kantor dan komputer 2 - 15 6,67% - 50% Office equipments and computers
Perbaikan aset sewa 2-3 33,33% - 50% Leasehold improvements
Nilai sisa aset, masa manfaat dan metode The asset’s residual values, useful lives and
penyusutan ditelaah dan jika perlu disesuaikan, depreciation method are reviewed and adjusted
pada setiap akhir periode pelaporan. if appropriate, at the end of each reporting
period.
Nilai tercatat aset segera diturunkan sebesar An asset’s carrying amount is written down
jumlah yang dapat dipulihkan jika nilai tercatat immediately to its recoverable amount if the
aset lebih besar dari estimasi jumlah yang dapat asset’s carrying amount is greater than its
dipulihkan. estimated recoverable amount.
Keuntungan atau kerugian neto atas pelepasan Net gains or losses on disposals are determined
aset tetap ditentukan dengan membandingkan by comparing the proceeds with the carrying
hasil yang diterima dengan nilai tercatat dan amount and are recognised within “Other
diakui pada “Beban/(penghasilan) lain-lain, neto” expense/(income), net” in the consolidated
dalam laporan laba rugi konsolidasian. statement of profit or loss.
30
499
Page 500
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
l. Aset tetap (lanjutan) l. Fixed assets (continued)
Jika aset yang direvaluasi dihapus, jumlah yang When revalued assets are disposed, the
dicatat di dalam ekuitas dipindahkan ke saldo amounts included in equity are transferred to
laba. retained earnings.
Akumulasi biaya konstruksi bangunan dan The accumulated costs of the construction of
pemasangan mesin dikapitalisasi sebagai aset buildings and the installation of machinery are
dalam penyelesaian. Biaya tersebut capitalised as construction in progress. These
direklasifikasi ke akun aset tetap pada saat costs are reclassified to fixed assets when the
proses konstruksi atau pemasangan selesai. construction or installation is complete.
Penyusutan dimulai pada saat aset tersebut siap Depreciation is charged from the date the assets
untuk digunakan sesuai dengan tujuan yang are ready for use in the manner intended by
diinginkan manajemen. management.
m. Penurunan nilai aset keuangan m. Impairment of financial asset
Grup menilai dengan dasar perkiraan masa The Group assesses, on a forward-looking
yang akan datang, kerugian kredit ekspektasian basis, the expected credit losses associated with
terkait dengan aset keuangan yang dicatat pada its financial assets measured subsequently at
Laporan Keuangan - Financial Report
biaya perolehan diamortisasi. amortised cost.
Untuk piutang, Grup menerapkan pendekatan For receivables, the Group applies the simplified
disederhanakan yang diizinkan oleh PSAK 109: approach permitted by PSAK 109: Financial
Instrumen Keuangan, yang mensyaratkan Instruments, which requires expected lifetime
kerugian kredit seumur hidup yang diharapkan credit losses to be recognised from initial
harus diakui dari pengakuan awal piutang. recognition of the receivables. The expected
Tingkat kerugian kredit ekspektasian didasarkan credit loss rates are based on the historical
pada profil pembayaran historis pelanggan payment profile of customers to estimate the
untuk memperkirakan kemungkinan gagal bayar probability of default and the corresponding
dan kerugian kredit historis terkait yang dialami historical credit losses experienced within the
dalam periode yang telah ditentukan pre-determined period. The historical credit loss
sebelumnya. Tingkat kerugian kredit historis rates are adjusted to reflect current and forward-
disesuaikan untuk mencerminkan informasi looking information on macroeconomic factors
terkini dan informasi masa depan mengenai affecting the ability of the customers to settle the
faktor-faktor makroekonomi yang receivables. Trade receivables are written off
mempengaruhi kemampuan pelanggan untuk when there is no reasonable expectation to
melunasi piutang. Piutang usaha dihapuskan recover the receivables.
jika tidak ada harapan yang wajar untuk
memulihkan piutang.
n. Utang usaha n. Trade payables
Utang usaha adalah kewajiban membayar Trade payables are obligations to pay for goods
barang atau jasa yang telah diterima dalam or services that have been acquired in the
kegiatan usaha biasa dari pemasok. Utang ordinary course of business from suppliers.
usaha diklasifikasikan sebagai liabilitas jangka Trade payables are classified as current
pendek jika pembayarannya jatuh tempo dalam liabilities if payment is due within one year or
waktu satu tahun atau kurang. Jika tidak, utang less. If not, they are presented as non-current
tersebut disajikan sebagai liabilitas jangka liabilities.
panjang.
31
500
Page 501
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
n. Utang usaha (lanjutan) n. Trade payables (continued)
Utang usaha pada awalnya diakui sebesar nilai Trade payables are recognised initially at fair
wajar dan selanjutnya diukur pada biaya value and subsequently measured at amortised
Operational Excellence For Reliable Aviation Services
perolehan diamortisasi dengan menggunakan cost using the effective interest method.
metode suku bunga efektif.
o. Pinjaman o. Borrowings
Pada saat pengakuan awal, pinjaman diakui Borrowings are recognised initially at fair value,
sebesar nilai wajar, dikurangi dengan biaya- net of transaction costs incurred. Borrowings are
biaya transaksi yang terjadi. Selanjutnya, subsequently carried at amortised cost; any
pinjaman diukur sebesar biaya perolehan difference between the proceeds (net of
diamortisasi; selisih antara penerimaan transaction costs) and the redemption value is
(dikurangi biaya transaksi) dan nilai pelunasan recognised in the consolidated statement of
dicatat pada laporan laba rugi konsolidasian profit or loss over the period of the borrowings
selama periode pinjaman dengan menggunakan using the effective interest method.
metode suku bunga efektif.
Biaya yang dibayar untuk memperoleh fasilitas Fees paid on the establishment of loan facilities
pinjaman diakui sebagai biaya transaksi are recognised as transaction costs of the loan
pinjaman sepanjang besar kemungkinan to the extent that it is probable that some or all of
sebagian atau seluruh fasilitas akan ditarik. the facility will be drawn down. In this case, the
Dalam hal ini, biaya memperoleh pinjaman fee is deferred until the drawdown occurs. To the
ditangguhkan sampai penarikan pinjaman extent that there is no evidence of it being
terjadi. Sepanjang tidak terdapat bukti bahwa probable that some or all of the facility will be
besar kemungkinan sebagian atau seluruh drawn down, the fee is capitalised as a pre-
fasilitas akan ditarik, biaya memperoleh payment for liquidity services and amortised
pinjaman dikapitalisasi sebagai pembayaran over the period of the facility to which it relates.
dimuka untuk jasa likuiditas dan diamortisasi
selama periode fasilitas yang terkait.
Pinjaman akan dihentikan pengakuannya dari Borrowings are removed from the statement of
laporan posisi keuangan ketika kewajiban yang financial position when the obligation specified in
tertulis pada kontrak dibatalkan, atau sudah tidak the contract is discharged, canceled or has
berlaku. Selisih antara nilai tercatat dari liabilitas expired. The difference between the carrying
keuangan yang sudah berakhir atau dialihkan ke amount of the financial liability that has been
pihak lain, dan imbalan yang dibayarkan, extinguished or transferred to another party and
termasuk aset non kas yang dialihkan atau the consideration paid, including any non-cash
liabilitas yang ditanggung, diakui dalam laporan assets transferred or liabilities assumed, is
laba rugi konsolidasian sebagai pendapatan lain- recognised in the consolidated statement of
lain atau biaya keuangan. profit or loss as other income or finance costs.
Pinjaman diklasifikasikan sebagai liabilitas Borrowings are classified as current liabilities
jangka pendek ketika Grup tidak memiliki hak when Group does not have the right at the end
pada akhir periode pelaporan untuk menunda of the reporting period to defer settlement of the
penyelesaian kewajiban tersebut selama paling liability for at least twelve months after the
tidak 12 bulan setelah tanggal periode reporting period.
pelaporan.
32
501
Page 502
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
p. Provisi dan kontinjensi p. Provision and contingency
Provisi diakui ketika Grup memiliki kewajiban Provision is recognised when the Group has a
hukum atau konstruktif masa kini sebagai akibat present legal or constructive obligation as a
peristiwa masa lalu; terdapat kemungkinan result of past events; when it is probable that an
besar penyelesaian kewajiban tersebut outflow of resources will be required to settle the
mengakibatkan arus keluar sumber daya; dan obligation; and when the amount has been
jumlah kewajiban tersebut dapat diukur secara reliably estimated. Provision is not recognised for
andal. Provisi tidak diakui untuk kerugian operasi future operating losses.
masa depan.
Ketika terdapat beberapa kewajiban yang Where there are a number of similar obligations,
serupa, kemungkinan penyelesaian the likelihood that an outflow will be required in
mengakibatkan arus keluar ditentukan dengan settlement is determined by considering the
mempertimbangkan kelas kewajiban secara class of obligations as a whole. A provision is
keseluruhan. Provisi diakui walaupun recognised even if the likelihood of an outflow
kemungkinan adanya arus keluar sehubungan with respect to any one item included in the same
dengan item manapun yang termasuk dalam class of obligations may be small.
kelas kewajiban yang sama mungkin kecil.
Laporan Keuangan - Financial Report
Provisi diukur sebesar nilai kini dari estimasi Provisions are measured at the present value of
terbaik manajemen atas pengeluaran yang management’s best estimate of the expenditure
diharapkan diperlukan untuk menyelesaikan required to settle the present obligation at the
kewajiban kini pada akhir periode pelaporan. end of the reporting period. The discount rate
Tingkat diskonto yang digunakan untuk used to determine the present value is a pretax
menentukan nilai kini adalah tingkat diskonto rate that reflects current market assessments of
sebelum pajak yang mencerminkan penilaian the time value of money and the risks specific to
pasar atas nilai waktu uang dan risiko yang the liability. The increase in the provision due to
terkait dengan kewajiban. Peningkatan provisi the passage of time is recognised as interest
karena berjalannya waktu diakui sebagai beban expense.
bunga.
Liabilitas kontinjensi tidak diakui pada laporan Contingent liabilities are not recognised in the
keuangan konsolidasian. Liabilitas kontinjensi consolidated financial statements. They are
diungkapkan di catatan atas laporan keuangan disclosed in the notes to consolidated financial
konsolidasian kecuali kemungkinan keluarnya statements unless the possibility of an outflow of
sumber daya yang mewujudkan manfaat resources embodying economic benefits is
ekonomi sangat kecil. Aset kontinjensi tidak remote. Contingent assets are not recognised in
diakui di dalam laporan keuangan konsolidasian, the consolidated financial statements but are
namun diungkapkan di dalam catatan atas disclosed in the notes to the consolidated
laporan keuangan konsolidasian jika terdapat financial statements when an inflow of economic
kemungkinan suatu arus masuk manfaat benefits is probable.
ekonomis mengalir ke dalam entitas.
q. Sewa q. Leases
Pada tanggal awal dimulainya suatu kontrak, On the initial date of a contract, the Group
Grup menilai apakah kontrak merupakan atau assesses whether the contract is or contains a
mengandung sewa. Suatu kontrak mengandung lease. A contract contains a lease if the contract
sewa apabila kontrak tersebut memberikan hak transfers the right to control the use of an
untuk mengendalikan penggunaan aset identified asset for a period of time to be
identifikasian selama suatu jangka waktu untuk exchanged for compensation.
dipertukarkan dengan imbalan.
33
502
Page 503
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
q. Sewa (lanjutan) q. Leases (continued)
Aset yang diperoleh melalui sewa diakui sebagai Assets obtained through lease are recognised as
aset hak-guna dan liabilitas sewa. Pada tanggal right of use of asset and lease liabilities. On the
Operational Excellence For Reliable Aviation Services
permulaan, lessee mengukur aset hak guna initial date, lessee measures right-of-use of asset
pada biaya perolehan yang meliputi jumlah at cost which include the initial measurement of
pengukuran awal liabilitas sewa, pembayaran lease liabilities, lease payments made on or
sewa yang dilakukan pada atau sebelum tanggal before the commencement dates less the
permulaan dikurangi dengan insentif yang incentives received, the initial direct costs
diterima, biaya langsung awal yang dikeluarkan incurred by the lessee, and estimated cost to be
oleh lessee, dan estimasi biaya yang akan incurred by the lessee in dismantling and moving
dikeluarkan oleh lessee dalam membongkar dan the underlying assets and restoration costs.
memindahkan aset pendasar serta biaya
restorasi.
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 pembayaran The lease liability is initially measured at the
sewa yang belum dibayar pada tanggal present value of the lease payments that are not
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
ditentukan, maka menggunakan suku bunga incremental borrowing rate. Generally, the
pinjaman inkremental. Pada umumnya, Grup Group uses its incremental borrowing rate as the
menggunakan suku bunga pinjaman inkremental discount rate.
sebagai tingkat bunga diskonto.
Untuk menentukan suku bunga pinjaman To determine the incremental borrowing rate, the
tambahan, Grup: Group:
(i) Jika memungkinkan, menggunakan (i) Where possible, uses recent third-party
pembiayaan pihak ketiga terkini yang financing received by the individual lessee
diterima oleh penyewa individu sebagai titik as a starting point, adjusted to reflect
awal, disesuaikan untuk mencerminkan changes in financing conditions since third
perubahan kondisi pembiayaan sejak party financing was received,
pembiayaan pihak ketiga diterima,
(ii) Menggunakan pendekatan build-up yang (ii) Uses a build-up approach that starts with a
dimulai dengan suku bunga bebas risiko risk-free interest rate adjusted for credit risk
yang disesuaikan dengan risiko kredit untuk for leases held by Group, which does not
sewa yang dimiliki oleh Grup, yang tidak have recent third-party financing, and
memiliki pembiayaan pihak ketiga baru-baru
ini, dan
(iii) Membuat penyesuaian spesifik untuk sewa, (iii) Makes adjustments specific to the lease,
sebagai contoh jangka waktu, negara, mata e.g., term, country, currency and security.
uang dan keamanan.
34
503
Page 504
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
q. Sewa (lanjutan) q. Leases (continued)
Grup akan menilai modifikasi sewa dicatat The Group will assess whether the lease
sebagai sewa terpisah atau tidak. Modifikasi modification is accounted for as a separate lease
sewa yang tidak dicatat sebagai sewa terpisah, or not. For a lease modification that is not
Grup menilai kembali liabilitas sewa dengan accounted as a separate lease, the Group
mendiskontokan pembayaran sewa remeasured the lease liability by discounting the
menggunakan tingkat diskonto yang direvisi. revised lease payments using a revised discount
rate.
Pembayaran sewa yang termasuk dalam Lease payments included in the measurement of
pengukuran liabilitas sewa meliputi pembayaran the lease liability comprise the following:
berikut ini:
pembayaran tetap (termasuk pembayaran fixed payments (including in-substance fixed
tetap secara substansi), dikurangi piutang payments), less any lease incentives
insentif sewa, receivable,
pembayaran sewa variabel yang didasarkan variable lease payment that is based on an
pada indeks atau tingkat, pada awalnya index or a rate, initially measured using the
diukur menggunakan indeks atau tingkat index or rate as at the commencement date,
Laporan Keuangan - Financial Report
pada tanggal mulai,
jumlah yang diperkirakan akan dibayarkan amounts expected to be payable by the
oleh penyewa berdasarkan jaminan nilai lessee under residual value guarantees,
residu,
harga pelaksanaan dari opsi pembelian jika the exercise price of a purchase option if the
penyewa cukup yakin untuk menggunakan lessee is reasonably certain to exercise that
opsi tersebut, dan option, and
pembayaran penalti untuk penghentian payments of penalties for terminating the
sewa, jika masa sewa mencerminkan lease, if the lease term reflects the lessee
penyewa yang melaksanakan opsi exercising that termination option.
penghentian tersebut.
Grup dihadapkan pada potensi kenaikan di The Group is exposed to potential future
masa depan dalam pembayaran sewa variabel increases in variable lease payments based on
berdasarkan indeks atau tarif, yang tidak an index or rate, which are not included in the
termasuk dalam liabilitas sewa sampai lease liability until they take effect. When
diberlakukan. Ketika penyesuaian pembayaran adjustments to lease payments based on an
sewa berdasarkan indeks atau suku bunga mulai index or rate take effect, the lease liability is
berlaku, liabilitas sewa dinilai kembali dan reassessed and adjusted against the right-of-use
disesuaikan dengan aset hak guna. asset.
Pembayaran sewa dialokasikan antara pokok Lease payments are allocated between principal
dan biaya keuangan. Biaya keuangan and finance cost. The finance cost is charged to
dibebankan pada laporan laba rugi the consolidated statement of profit or loss over
konsolidasian selama masa sewa sehingga the lease period to produce a constant periodic
menghasilkan suku bunga periodik yang konstan rate of interest on the remaining balance of the
atas sisa saldo liabilitas untuk setiap periode. liability for each period.
35
504
Page 505
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
q. Sewa (lanjutan) q. Leases (continued)
Liabilitas sewa disajikan sebagai liabilitas jangka Lease liabilities are presented as long-term
panjang kecuali untuk bagian yang jatuh tempo liabilities except for the parts that are due in 12
Operational Excellence For Reliable Aviation Services
dalam 12 bulan atau kurang yang disajikan months or less that are presented as short-term
sebagai liabilitas jangka pendek. Grup tidak liabilities. The Group does not recognise the
mengakui aset hak-guna dan liabilitas sewa right-of-use asset and lease liabilities for short-
untuk sewa jangka pendek yang memiliki masa term leases that have a lease period of one year
sewa satu tahun atau kurang dan sewa dengan or less and leases with low value assets.
aset bernilai rendah.
Pembayaran sewa variabel Variable lease payment
Beberapa sewa berisi syarat pembayaran Some leases contain variable payment terms
variabel yang dihubungkan ke pemakaian aset that are linked to the usage of the assets.
sewa. Ketentuan pembayaran variabel Variable payment terms are used for a variety of
digunakan untuk berbagai alasan, termasuk reasons, including minimising the fixed costs
meminimalkan dasar biaya tetap untuk sewa base for the newly modified lease agreement.
yang baru dimodifikasi. Pembayaran sewa Variable lease payments that depend on the
variabel yang bergantung pada intensitas usage of the underlying assets recognised in the
pemakaian aset sewa diakui dalam laporan laba consolidated statement of profit or loss in the
rugi konsolidasian pada periode terjadinya period in which the condition that triggers those
kondisi yang memicu pembayaran tersebut. payments occurs.
Opsi ekstensi dan terminasi Extension and termination options
Opsi ekstensi dan terminasi termasuk dalam Extension and termination options are included
sejumlah sewa properti dan peralatan di seluruh in a number of property and equipment leases
Grup. Istilah-istilah ini digunakan untuk across the Group. These terms are used to
memaksimalkan fleksibilitas operasional dalam maximise operational flexibility in terms of
hal pengelolaan kontrak. Mayoritas opsi ekstensi managing contracts. The majority of extension
dan terminasi yang dimiliki hanya dapat and termination options held are exercisable
dilaksanakan oleh Grup dan bukan oleh pemberi only by the Group and not by the respective
sewa masing-masing. lessor.
r. Imbalan kerja r. Employee benefits
Imbalan pascakerja Post-employment benefits
Grup memiliki berbagai program pensiun sesuai The Group has various pension schemes in
dengan undang-undang dan peraturan accordance with prevailing labor-related laws
ketenagakerjaan yang berlaku dan kebijakan and regulations and the Group’s policy. The
Grup. Grup memiliki program imbalan pasti dan Group has both defined benefit and defined
iuran pasti. contribution plans.
36
505
Page 506
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
r. Imbalan kerja (lanjutan) r. Employee benefits (continued)
Imbalan pascakerja (lanjutan) Post-employment benefits (continued)
Program iuran pasti Defined contribution plan
Program pensiun iuran pasti adalah sebuah A defined pension contribution plan is a pension
program pensiun dimana Grup akan membayar plan under which the Group pays fixed
iuran tetap kepada sebuah entitas yang terpisah contributions into a separate entity (a pension
(dana pensiun) dan tidak memiliki kewajiban fund) and will have no legal or constructive
hukum atau konstruktif untuk membayar obligations to pay further contributions if the fund
kontribusi lebih lanjut apabila dana pensiun does not hold sufficient assets to pay all
tersebut tidak memiliki aset yang memadai untuk employees the benefits relating to employee
membayar seluruh imbalan karyawan yang service in the current and prior years.
berhubungan dengan pelayanan yang diberikan
oleh karyawan pada tahun kini dan sebelumnya.
Program pensiun imbalan pasti adalah program A defined pension benefit plan is a pension plan
pensiun yang menentukan jumlah imbalan that defines an amount of pension benefit to be
pensiun yang akan diberikan, biasanya provided, usually as a function of one or more
Laporan Keuangan - Financial Report
berdasarkan pada satu faktor atau lebih seperti factors, such as age, years of service or
usia, masa kerja atau kompensasi. compensation.
Kewajiban program pensiun imbalan pasti yang The liability recognised in the consolidated
diakui di laporan posisi keuangan konsolidasian statement of financial position in respect of
adalah nilai kini kewajiban imbalan pasti pada defined benefit pension plans is the present
tanggal laporan posisi keuangan dikurangi nilai value of the defined benefit obligation at the
wajar aset program. Kewajiban imbalan pasti statement of financial position date, less the fair
dihitung setiap tahun oleh aktuaris independen value of plan assets. The defined benefit
dengan menggunakan metode projected-unit- obligation is calculated annually by independent
credit. Nilai kini kewajiban imbalan pasti actuaries using the projected-unit-credit method.
ditentukan dengan mendiskontokan estimasi The present value of the defined benefit
arus kas keluar di masa depan dengan obligation is determined by discounting the
menggunakan tingkat bunga obligasi pemerintah estimated future cash outflows using the interest
(dengan pertimbangan saat ini tidak terdapat rates of government bonds (considering that
pasar aktif untuk obligasi korporat berkualitas currently there is no deep market for high-quality
tinggi) dalam mata uang yang sama dengan corporate bonds) that are denominated in the
mata uang imbalan yang akan dibayarkan dan currency in which the benefit will be paid and that
waktu jatuh temponya kurang lebih sama have terms to maturity approximating the terms
dengan kewajiban yang bersangkutan. of the related pension liability.
Biaya jasa kini dari program pensiun imbalan The current service cost of the defined benefit
pasti diakui pada beban imbalan kerja dalam plan is recognised in the consolidated statement
laporan laba rugi konsolidasian yang of profit or loss in employee benefit expense,
mencerminkan peningkatan kewajiban imbalan which reflects the increase in the defined
pasti yang dihasilkan dari jasa karyawan dalam obligations resulting from employee service in
tahun berjalan. the current year.
Pengukuran kembali imbalan pascakerja yang Remeasurement of post-employment benefits
terdiri dari keuntungan dan kerugian aktuarial consists of actuarial gains and losses arising
yang timbul dari penyesuaian pengalaman dan from experience adjustments and changes in
perubahan dalam asumsi-asumsi aktuarial actuarial assumptions are directly recognised in
langsung diakui seluruhnya melalui penghasilan other comprehensive income and reported in
komprehensif lainnya dan dilaporkan di saldo retained earnings.
laba.
37
506
Page 507
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
r. Imbalan kerja (lanjutan) r. Employee benefits (continued)
Imbalan pascakerja (lanjutan) Post-employment benefits (continued)
Operational Excellence For Reliable Aviation Services
Program iuran pasti (lanjutan) Defined contribution plan (continued)
Keuntungan dan kerugian dari kurtailmen atau Gains or losses on the curtailment or settlement
penyelesaian program manfaat pasti diakui di of a defined benefit plan are recognised in the
laporan laba rugi konsolidasian ketika kurtailmen consolidated statement of profit or loss when the
atau penyelesaian tersebut terjadi. curtailment or settlement occurs.
Biaya jasa lalu diakui secara langsung di laporan Past service costs are recognised immediately in
laba rugi konsolidasian. the consolidated statement of profit or loss.
Imbalan kerja jangka panjang lain Other long-term benefits
Perhitungan imbalan kerja jangka panjang Long-term benefits are determined using the
ditentukan dengan menggunakan metode projected-unit-credit Method. The long-term
projected-unit-credit. Imbalan ini dihitung employee benefits liabilities are accounted for
dengan menggunakan metodologi yang sama using the same methodology as for the defined
dengan metodologi yang digunakan dalam benefit pension plan, except for
perhitungan program pensiun imbalan pasti, remeasurements which are recognised in the
kecuali untuk pengukuran kembali yang diakui consolidated statement of profit or loss.
pada pada laporan laba rugi konsolidasian.
Pesangon pemutusan kontrak kerja Termination benefits
Grup mengakui beban pesangon ketika terjadi The Group recognises termination benefits when
pemutusan kontrak kerja oleh Grup sebelum employment is terminated by the Group before
tanggal pensiun normal, atau ketika pekerja the normal retirement date, or whenever an
menerima penawaran untuk mengundurkan diri employee accepts voluntary redundancy in
secara sukarela sebagai pertukaran atas exchange for these benefits. The Group
imbalan tersebut. Grup mengakui beban recognises termination benefits at the earlier of
pesangon pada tanggal yang lebih awal the following dates: (a) when the Group can no
diantara: (a) ketika Grup tidak dapat lagi menarik longer withdraw the offer of those benefits; and
tawaran atas imbalan tersebut; (b) ketika Grup (b) when the Group recognises costs for a
mengakui biaya untuk restrukturisasi yang restructuring that is within the scope of PSAK
berada dalam ruang lingkup PSAK 237: Provisi, 237: Provisions, Contingent Liabilities and
Liabilitas Kontinjensi, dan Aset Kontinjensi dan Contingent Assets, and which involves the
melibatkan pembayaran pesangon. Dalam hal payment of termination benefits. In the case of
terjadi penawaran pengunduran diri secara an offer being made to encourage voluntary
sukarela, imbalan diukur berdasarkan jumlah redundancy, the termination benefits are
karyawan yang diharapkan menerima tawaran measured based on the number of employees
tersebut. Imbalan yang jatuh tempo lebih dari 12 expected to accept the offer. Benefits falling due
bulan setelah periode pelaporan didiskontokan more than 12 months after the end of the
menjadi nilai kininya. reporting period are discounted to their present
value.
38
507
Page 508
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
s. Perpajakan s. Taxation
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and deferred
tangguhan. Pajak diakui dalam laporan laba rugi tax. Tax is recognised in the consolidated
konsolidasian, kecuali jika pajak tersebut terkait statement of profit or loss, except to the extent
dengan transaksi atau kejadian yang diakui di that it relates to items recognised in other
pendapatan komprehensif lain atau langsung comprehensive income or directly in equity. In
diakui ke ekuitas. Dalam hal ini, pajak tersebut this case, the tax is also recognised in other
masing-masing diakui dalam pendapatan comprehensive income or directly in equity,
komprehensif lain atau ekuitas. respectively.
Pajak penghasilan tangguhan diakui Deferred income tax is provided in full, using the
sepenuhnya, dengan menggunakan metode liability method, on temporary differences which
liabilitas untuk semua perbedaan temporer yang arise from the difference between the tax bases
berasal dari selisih antara dasar pengenaan of assets and liabilities and their carrying
pajak aset dan liabilitas dengan nilai tercatatnya amounts in the consolidated financial
pada laporan keuangan konsolidasian. Namun, statements. However, deferred tax liabilities are
liabilitas pajak penghasilan tangguhan tidak not recognised if they arise from the initial
diakui jika berasal dari pengakuan awal goodwill. recognition of goodwill. Deferred income tax is
Pajak penghasilan tangguhan juga tidak also not accounted for if it arises from initial
Laporan Keuangan - Financial Report
diperhitungkan jika pajak penghasilan recognition of an asset or liability in a transaction
tangguhan tersebut timbul dari pengakuan awal other than a business combination that at the
aset atau pengakuan awal liabilitas dalam time of the transaction affects neither accounting
transaksi yang bukan kombinasi bisnis yang nor taxable profit or loss. Deferred income tax is
pada saat transaksi tidak mempengaruhi determined using tax rates based on laws that
laba/rugi akuntansi maupun pajak. Pajak have been enacted or substantially enacted by
penghasilan tangguhan ditentukan dengan the reporting date and are expected to apply
menggunakan tarif pajak berdasarkan undang- when the related deferred tax asset is
undang yang telah diberlakukan atau secara recognised or the deferred tax liability is settled.
substansi telah diberlakukan pada akhir periode
laporan dan diharapkan berlaku pada saat aset
pajak tangguhan direalisasikan atau liabilitas
pajak tangguhan diselesaikan.
Aset pajak penghasilan tangguhan diakui hanya Deferred tax assets are recognised only to the
jika besar kemungkinan jumlah penghasilan extent that it is probable that future taxable profit
kena pajak dimasa depan akan memadai untuk will be available against which the temporary
dikompensasi dengan perbedaan temporer yang differences can be utilised.
masih dapat dimanfaatkan.
t. Laba per saham t. Earnings per share
Laba per saham dasar dihitung dengan Basic earnings per share are computed by
membagi laba neto yang dapat diatribusikan dividing net earnings attributable to owners of the
kepada pemilik entitas induk dengan jumlah rata- Group by the weighted average number of
rata tertimbang saham yang beredar pada outstanding shares during the period.
periode tersebut.
Laba neto per saham dilusian dihitung dengan Diluted earnings per share are computed by
menyesuaikan jumlah rata-rata tertimbang adjusting the weighted average number of
saham biasa yang beredar dengan dampak dari ordinary shares outstanding to assume
semua efek berpotensi saham biasa yang dilutif conversion of all dilutive potential ordinary
yang diterbitkan oleh Perusahaan. shares issued by the Company.
39
508
Page 509
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
u. Segmen pelaporan u. Segment reporting
Grup melakukan segmentasi pelaporan The Group segments its financial reporting
berdasarkan informasi keuangan yang based on the financial information used by the
Operational Excellence For Reliable Aviation Services
digunakan oleh pengambil keputusan operasi chief operating decision-maker in evaluating the
utama dalam mengevaluasi kinerja segmen dan performance of segments and in the allocation of
menentukan alokasi sumber daya yang resources. The Board of Directors is the Group's
dimilikinya. Direksi adalah pengambil keputusan chief operating decision-maker. The segments
operasional Grup. Segmentasi berdasarkan sifat are based on the nature of business. All
usaha. Seluruh transaksi antar segmen telah transactions between segments have been
dieliminasi. eliminated.
Pendapatan, beban, hasil, aset dan liabilitas Segment revenue, expenses, results, assets and
segmen termasuk item-item yang dapat liabilities include items directly attributable to a
diatribusikan langsung kepada suatu segmen segment, as well as those that can be allocated
serta item-item yang dapat dialokasikan dengan on a reasonable basis to that segment. They are
dasar yang sesuai dengan segmen tersebut. determined before intragroup balances and
Segmen ditentukan sebelum saldo dan transaksi intragroup transactions are eliminated as part of
antar Grup dieliminasi sebagai bagian dari the consolidation process.
proses konsolidasi.
v. Pengakuan pendapatan dan beban v. Revenue and expenses recognition
Pendapatan jasa perbaikan dan overhaul Revenue from repair and overhaul and line
pesawat, dan jasa pemeliharaan diakui dalam maintenance services are recognised over time
suatu periode waktu selama jasa tersebut during the period of rendering services. Group
diberikan. Grup menggunakan metode output selects the output method to measure the
untuk pengukuran kemajuan jasa untuk progress of the service to determine the amount
menentukan jumlah pendapatan yang harus of revenue that should be recognised as the
diakui ketika kewajiban pelaksanaan dipenuhi. performance obligation is satisfied.
Untuk kontrak harga tetap, pendapatan diakui For fixed-price contracts, revenue is recognised
berdasarkan servis aktual yang diberikan hingga based on the actual service provided to the end
akhir periode pelaporan sebagai proporsi dari of the reporting period as a proportion of the total
total servis yang akan diberikan. Ini ditentukan services to be provided. This is determined
berdasarkan biaya aktual yang dihabiskan relatif based on the actual costs relative to the total
terhadap total biaya yang diperkirakan. expected costs.
Estimasi pendapatan, biaya atau tingkat Estimates of revenues, costs or extent of
perkembangan menuju penyelesaian direvisi jika progress toward completion are revised if
keadaan berubah. Setiap kenaikan atau circumstances change. Any resulting increases
penurunan estimasi pendapatan atau biaya or decreases in estimated revenues or costs are
tercermin dalam laporan laba rugi konsolidasian reflected in the consolidated statement of profit
pada periode di mana keadaan yang or loss in the period in which the circumstances
menyebabkan revisi tersebut diketahui oleh that give rise to the revision become known by
manajemen. management.
40
509
Page 510
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
v. Pengakuan pendapatan dan beban (lanjutan) v. Revenue and expenses recognition
(continued)
Pembayaran harga transaksi berbeda untuk Payment of the transaction price is different for
setiap kontrak. Aset kontrak diakui ketika each contract. A contract asset is recognised
imbalan yang dibayarkan oleh pelanggan kurang when the consideration paid by the customer is
dari saldo kewajiban pelaksanaan yang telah less than the balance of performance obligation
dipenuhi. Liabilitas kontrak diakui ketika imbalan which has been satisfied. A contract liability is
yang dibayarkan oleh pelanggan lebih dari saldo recognised when the consideration paid by the
kewajiban pelaksanaan yang telah dipenuhi. customer is more than the balance of
performance obligation which has been satisfied.
Jika kontrak menyertakan biaya per jam, If the contract includes an hourly fee, revenue is
pendapatan diakui sejumlah yang berhak ditagih recognised in the amount to which the Group has
oleh Grup. Pelanggan ditagih setiap bulan dan a right to invoice. Customers are invoiced on a
imbalannya dibayarkan saat ditagih. monthly basis and consideration is receivable
when invoiced.
Grup mengakui pendapatan dari penjualan The Group recognises revenue from sale of
barang pada suatu titik waktu di saat kendali atas goods at point in time when control is transferred
Laporan Keuangan - Financial Report
barang diserahkan kepada pembeli. Grup to the customers upon delivery of goods. The
mengevaluasi penyerahan kendali melalui bukti Group evaluates the transfer of control through
penerimaan pelanggan, penyerahan evidence of the customer’s receipt and
kepemilikan, hak atas pembayaran atas produk acceptance, transfer of title, the Group’s right to
dan kemampuan pembeli untuk menentukan payment for those goods and the customer’s
penggunaan dari barang setelah diterima. ability to direct use of those goods upon receipt.
Grup mengakui pendapatan dari operasi lainnya The Group recognises revenue from other
dari entitas anak atas kewajiban pelaksanaan operations from subsidiaries for a performance
yang dipenuhi sepanjang waktu hanya jika obligation satisfied overtime only if the Group
entitas dapat mengukur kemajuan secara wajar can reasonably measure its progress towards
terhadap penyelesaian penuh atas kewajiban complete satisfaction of the performance
pelaksanaan. Dalam beberapa kasus, Grup obligation. In some cases, the Group may not be
mungkin tidak dapat mengukur hasil kewajiban able to reasonably measure the outcome of a
pelaksanaan secara wajar, tetapi Grup performance obligation, but the Group expects to
memperkirakan untuk memulihkan biaya yang recover the costs incurred in satisfying the
terjadi dalam memenuhi kewajiban performance obligation. In those cases, the
pelaksanaan. Dalam kasus tersebut, Grup Group recognises revenue only to the extent of
mengakui pendapatan hanya sejumlah biaya the costs incurred until such time that it can
yang terjadi sampai waktu tertentu di mana Grup reasonably measure the outcome of the
dapat mengukur hasil kewajiban pelaksanaan performance obligation.
secara wajar.
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING JUDGEMENTS
Estimasi dan pertimbangan terus dievaluasi Estimates and judgements are continually evaluated
berdasarkan pengalaman historis dan faktor-faktor and are based on historical experience and other
lain, termasuk ekspektasi peristiwa masa depan yang factors, including expectations of future events that
diyakini wajar berdasarkan kondisi yang ada. are believed to be reasonable under the
circumstances.
41
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Page 511
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (lanjutan) JUDGEMENTS (continued)
Penggunaan asumsi kelangsungan usaha The use of going concern assumption
Dalam menerapkan kebijakan akuntansi Grup, selain In the process of applying the Group’s accounting
yang melibatkan estimasi, manajemen telah policies, apart from those involving estimations,
Operational Excellence For Reliable Aviation Services
menyusun laporan keuangan konsolidasian dengan management has prepared the consolidated financial
asumsi bahwa Grup akan dapat mempertahankan statements on the assumption that the Group will be
kelangsungan usaha dalam operasinya di tahun able to operate as a going concern in the coming
mendatang, yang merupakan pertimbangan penting year, which is a critical judgement that has the most
yang berdampak paling signifikan terhadap jumlah significant effect on the amounts recognised in the
yang diakui dalam laporan keuangan konsolidasian. consolidated financial statements. The assessment
Penilaian asumsi kelangsungan usaha melibatkan of the going concern assumption involves making a
pengambilan keputusan oleh manajemen, pada titik judgement by the management, at a particular point
waktu tertentu, tentang hasil masa depan dari of time, about the future outcome of events or
peristiwa atau kondisi yang secara inheren tidak conditions which are inherently uncertain. The
pasti. Manajemen Grup mempertimbangkan bahwa Group’s management considers that the Group has
Grup memiliki kemampuan untuk melanjutkan the capability to continue as a going concern and the
kelangsungan usahanya dan peristiwa atau kondisi major events or conditions, which may give rise to
utama, yang dapat menimbulkan risiko bisnis, yang business risks, that individually or collectively may
secara individual atau kolektif dapat menimbulkan cast significant doubt upon the going concern
keraguan signifikan atas asumsi kelangsungan assumption are set out in Note 36 to the consolidated
usaha sebagaimana dijelaskan dalam Catatan 36 financial statements.
terhadap laporan keuangan konsolidasian.
Pengakuan pendapatan Revenue recognition
Grup mengakui pendapatan dari pekerjaan dalam The Group recognises revenue from the project in
progres pengerjaan berdasarkan metode persentase progress based on the percentage of completion
penyelesaian. Tahap penyelesaian kontrak method. The stage of completion of a contract is
ditentukan menggunakan metode survei atas determined using surveys of the work performed
pekerjaan yang telah dilaksanakan. Asumsi penting method. Critical assumption is required in
diperlukan dalam menentukan tahapan penyelesaian determining the stage of completion (percentage of
(persentase penyelesaian) dan jumlah estimasi completion) and the amount of estimated income. In
pendapatan. Dalam membuat asumsi, Grup making assumptions, the Group evaluates them
melakukan evaluasi berdasarkan realisasi di waktu based on past realisation.
yang lampau.
Grup telah menandatangani beberapa perjanjian The Group entered into several power-by-hour
perawatan mesin power-by-hour (”PBH”) dengan (”PBH”) engine maintenance agreements with airline
perusahaan maskapai penerbangan. Pembayaran companies. The monthly payments are based on the
bulanan didasarkan pada jumlah jam terbang yang number of flying hours flown. The proportion of the
diterbangkan. Proporsi jumlah pendapatan yang revenue amount to be recognised is determined
akan diakui ditentukan berdasarkan estimasi terbaik based on the best estimate of the proportion of day-
dari proporsi biaya perawatan sehari-hari yang to-day maintenance cost incurred.
timbul.
42
511
Page 512
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (lanjutan) JUDGEMENTS (continued)
Penurunan nilai piutang dan kontrak aset Impairment losses of receivables and contract
assets
Grup menghitung kerugian kredit ekspektasian untuk The Group calculated the expected credit loss for all
seluruh piutang usaha dan aset kontrak. Untuk trade receivables and contract assets. For those
piutang usaha dan aset kontrak yang secara which were considered individually significant, the
individual dianggap signifikan, Grup menghitung Group calculated the individual expected credit loss
kerugian kredit ekspektasian secara individual by estimating the expected cash flows to be obtained
dengan mengestimasi arus kas ekspektasian yang from the settlement of the amounts due from
diperoleh dari pelunasan jumlah piutang usaha dan customers' trade receivables and contract assets.
aset kontrak dari pelanggan. Untuk piutang usaha For those which were not considered individually
dan aset kontrak yang secara individual tidak significant, the Group assessed the collective
dianggap signifikan, Grup menghitung kerugian expected credit loss using the risk parameter
kredit ekspektasian secara kolektif menggunakan modelling approach that incorporated key
pendekatan model parameter risiko yang parameters, including the probability of default, loss
menggunakan beberapa parameter utama, given default, exposure at default and discount rate,
termasuk, probability of default, loss given default, after considering forward looking factors and other
exposure at default dan tingkat diskonto, setelah external information.
memperhitungkan faktor masa depan dan informasi
eksternal lainnya.
Laporan Keuangan - Financial Report
Pertimbangan-pertimbangan signifikan yang The significant judgements involved in determining
digunakan dalam menentukan kerugian kredit the expected credit loss included the following:
ekspektasian meliputi:
- Model yang dikembangkan secara inheren - The models are inherently complex, and
kompleks, dan melibatkan pertimbangan management’s judgement is applied in
manajemen dalam menentukan dan determining and preparing the individual and
mempersiapkan penilaian individual dan kolektif collective assessments used to calculate the
untuk menghitung kerugian kredit ekspektasian. expected credit loss;
- Mengidentifikasi piutang usaha dan aset kontrak - Identification of trade receivables and contract
yang diberikan yang telah mengalami assets that have experienced a significant
peningkatan risiko kredit secara signifikan; dan increase in credit risk; and
- Asumsi-asumsi yang digunakan dalam model - Assumptions used in the expected credit loss
kerugian kredit ekspektasian seperti perkiraan models such as forward-looking macroeconomic
faktor ekonomi makro masa depan dan rencana factors and customer payment plans
pembayaran dari pelanggan.
Jumlah tercatat bruto dari piutang usaha dan aset Carrying amount of gross trade receivables and
kontrak merupakan exposure at default yang contract assets is exposure at default that represents
merepresentasikan estimasi eksposur jika terjadi the estimated exposure in case of default. The Group
gagal bayar. Grup menghitung probability of default calculated historical probability of default using a roll-
historis menggunakan metode roll-rate yang rate method obtained through movement of the
diperoleh dari pergerakan piutang usaha dan aset Group’s outstanding trade receivables and contract
kontrak Grup. assets.
43
512
Page 513
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (lanjutan) JUDGEMENTS (continued)
Penurunan nilai piutang dan kontrak aset Impairment losses of receivables and contract
(lanjutan) assets (continued)
Grup menyesuaikan kerugian kredit historis masa The Group adjusts the historical credit loss
Operational Excellence For Reliable Aviation Services
lalu dengan informasi forward-looking. Sebagai experience with forward-looking information. For
contoh, jika prakiraan atas kondisi ekonomi instance, if economic conditions forecast are
diperkirakan memburuk selama periode/tahun expected to deteriorate over the next period/year,
depan, yang dapat menyebabkan meningkatnya which can lead to an increased number of defaults,
jumlah gagal bayar, tingkat gagal bayar historis the historical default rates are adjusted. At each
disesuaikan. Pada setiap tanggal pelaporan, tingkat reporting date, the historical observed default rates
gagal bayar historis diperbaharui dan perubahan are updated and changes in the forward-looking
estimasi forward-looking dianalisis. estimates are analysed.
Kerugian Grup jika terjadi gagal bayar adalah loss The Group losses in case of default are loss given
given default dengan parameter yang diestimasi default with parameters that historically estimated
secara historis berdasarkan tingkat pemulihan atas based on the level of recovery of claims against
klaim terhadap pelanggan yang gagal bayar. customer’s who default.
Pemulihan dari aset pajak tangguhan Recoverability of deferred tax assets
Grup melakukan penelaahan atas nilai tercatat aset The Group reviews the carrying amounts of deferred
pajak tangguhan pada setiap akhir periode tax assets at the end of each reporting period and
pelaporan dan mengurangi nilai tersebut jika besar reduces this amount if it is no longer probable that
kemungkinan aset tersebut tidak dapat assets will be realised in the future, whereas sufficient
direalisasikan di masa depan, di mana penghasilan taxable income will not be available to allow all or part
kena pajak Grup tidak memungkinkan untuk of the deferred tax assets to be utilised. The Group’s
memanfaatkan seluruh atau sebagian dari aset pajak assessment on the recognition of deferred tax assets
tangguhan tersebut. Penelaahan Grup atas on deductible temporary differences is based on the
pengakuan aset pajak tangguhan untuk perbedaan amount and timing of forecasted taxable income of
temporer yang dapat dikurangkan didasarkan atas the subsequent reporting periods.
jumlah dan jangka waktu proyeksi penghasilan kena
pajak untuk periode pelaporan berikutnya.
Namun, tidak terdapat kepastian bahwa Grup dapat However, there is no assurance that the Group will
menghasilkan penghasilan kena pajak yang cukup generate sufficient taxable income to allow all or part
untuk memungkinkan penggunaan sebagian atau of the deferred tax assets to be utilised.
seluruh bagian dari aset pajak tangguhan tersebut.
Proyeksi ini disusun dengan mempertimbangkan This forecast is prepared by considering the Group’s
hasil pencapaian Grup di masa lalu dan ekspektasi past results and future expectations on revenues and
pendapatan dan beban di masa depan, expenses as well as assumptions of estimated future
sebagaimana juga dengan asumsi estimasi atas taxable income included in management’s financial
penghasilan kena pajak di masa depan yang projections, which are subject to uncertainty and can
termasuk di dalam proyeksi keuangan manajemen, be affected by external factors such as
yang memiliki ketidakpastian dan dapat dipengaruhi macroeconomic conditions.
oleh faktor-faktor eksternal seperti kondisi ekonomi
makro.
44
513
Page 514
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (lanjutan) JUDGEMENTS (continued)
Cadangan penurunan nilai persediaan Provision for impairment of inventories
Grup melakukan pencadangan penurunan nilai The Group provides provision of impairment of
persediaan berdasarkan estimasi persediaan yang inventories based on estimated future usage and the
akan digunakan pada masa datang dan kondisi dari condition of the inventories. Uncertainty associated
persediaan. Ketidakpastian terkait dengan faktor- with these factors may result in the realisable amount
faktor ini dapat menyebabkan nilai realisasi yang being different from the reported carrying amount of
berbeda dengan nilai tercatat dari persediaan. the inventories.
Ketidakpastian kewajiban perpajakan Uncertainty of tax exposures
Dalam situasi tertentu, Grup tidak dapat menentukan In certain circumstances, the Group may not be able
secara pasti jumlah utang pajak kini atau masa to determine the exact amount of its current or future
mendatang atau jumlah klaim restitusi pajak yang tax liabilities or the recoverable amount of the claim
dapat terpulihkan karena proses pemeriksaan yang for tax refund due to ongoing investigations by the
masih berlangsung dengan otoritas perpajakan. taxation authority. Uncertainties exist with respect to
Ketidakpastian timbul terkait dengan interpretasi dari the interpretation of complex tax regulations and the
peraturan perpajakan yang kompleks dan jumlah dan amount and timing of future taxable income. In
waktu dari penghasilan kena pajak di masa depan. determining the amount to be recognised in respect
Dalam menentukan jumlah yang harus diakui terkait of an uncertain tax liability or the recoverable amount
Laporan Keuangan - Financial Report
dengan utang pajak yang tidak pasti atau klaim of the claim for tax refund related to uncertain tax
restitusi pajak yang dapat terpulihkan terkait dengan positions, the Group applies similar considerations as
ketidakpastian posisi perpajakan, Grup menerapkan it would use in determining the amount of a provision
pertimbangan yang sama yang akan digunakan to be recognised in accordance with PSAK 237:
dalam menentukan jumlah provisi yang harus diakui Provisions, Contingent Liabilities and Contingent
sesuai dengan PSAK 237: Provisi, Liabilitas Assets and PSAK 212: Income Taxes. The Group
Kontinjensi, dan Aset Kontinjensi dan PSAK 212: makes an analysis of all uncertain tax positions to
Pajak Penghasilan. Grup membuat analisis untuk determine if a tax liability for uncertain tax benefit or
semua ketidakpastian posisi perpajakan untuk a provision for unrecoverable claim for tax refund
menentukan jika utang pajak atas manfaat pajak should be recognised.
yang tidak pasti atau cadangan atas klaim restitusi
pajak yang tidak dapat terpulihkan harus diakui.
Nilai wajar bangunan dan prasarana Fair value of building and improvements
Nilai wajar dari bangunan dan prasarana ditentukan The fair value of buildings and improvements is
menggunakan teknik valuasi yang dilakukan oleh determined by using valuation techniques which
penilai independen profesional yang memiliki were valued by independent professionally qualified
kualifikasi yang relevan dan memiliki pengalaman valuers who hold a recognised relevant professional
yang berhubungan dengan aset tetap yang akan qualification and have recent experience in the
dinilai. Setiap perubahan dalam asumsi penilaian locations and fixed assets valued. Any change in
yang dilakukan oleh penilai independen eksternal assumption and valuation performed by an external
akan berdampak pada nilai tercatat aset tetap. independent appraiser will affect the carrying amount
Informasi tambahan diungkapkan di Catatan 9. of the Group’s assets. Additional information is
disclosed in Note 9.
45
514
Page 515
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (lanjutan) JUDGEMENTS (continued)
Imbalan kerja Employee benefits
Nilai kini kewajiban imbalan kerja tergantung pada The present value of the employee benefits
sejumlah faktor yang ditentukan dengan obligation depends on a number of factors that are
Operational Excellence For Reliable Aviation Services
menggunakan sejumlah asumsi aktuaria. Asumsi determined by a number of actuarial assumptions.
yang digunakan dalam menentukan biaya neto The assumptions used in determining the net cost for
untuk pensiun termasuk tingkat pengembalian pensions include the expected long-term rate of
jangka panjang yang diharapkan atas investasi dana return on investment of the defined contribution
program pensiun iuran pasti dan tingkat diskonto pension fund and the relevant discount rate. Any
yang relevan. Setiap perubahan dalam asumsi ini changes in these assumptions will impact the
akan berdampak pada nilai tercatat kewajiban carrying amount of the employee benefits obligation.
imbalan kerja.
Grup menentukan tingkat diskonto dan kenaikan gaji The Group determines the appropriate discount rate
masa datang yang sesuai pada akhir periode and future salary increase at the end of each
pelaporan. Tingkat diskonto adalah tingkat suku reporting period. The discount rate is interest rate
bunga yang harus digunakan untuk menentukan that should be used to determine the present value
nilai kini atas estimasi arus kas keluar masa depan of estimated future cash outflows expected to be
yang diharapkan menentukan untuk menyelesaikan required to settle the pension obligations. In
kewajiban pensiun. Dalam tingkat suku bunga yang determining the appropriate discount rate, the Group
sesuai, Grup mempertimbangkan tingkat suku considers the interest rates of government bonds
bunga obligasi pemerintah yang didenominasikan that are denominated in the currency in which the
dalam mata uang imbalan akan dibayar dan memiliki benefits will be paid and that have terms to maturity
jangka waktu yang serupa dengan jangka waktu approximating the terms of the related pension
kewajiban pensiun yang terkait. obligation.
Untuk tingkat kenaikan gaji masa datang, Grup For the rate of future salary increases, the Group
mengumpulkan data historis mengenai perubahan collects all historical data relating to changes in base
gaji dasar pekerja dan menyesuaikannya dengan salaries and adjusts it for future business plans.
perencanaan bisnis masa datang.
Asumsi kunci kewajiban pensiun lainnya sebagian Other key assumptions for pension obligations are
ditentukan berdasarkan kondisi pasar saat ini. based in part on current market conditions. Additional
Informasi tambahan diungkapkan pada Catatan 14. information is disclosed in Note 14.
4. KAS DAN SETARA KAS DAN KAS DAN SETARA 4. CASH AND CASH EQUIVALENTS AND
KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH AND CASH EQUIVALENTS
a. Kas dan setara kas a. Cash and cash equivalents
2025 2024
Kas Cash on hand
Dolar AS 125.198 89.793 US Dollars
Rupiah 103.451 108.581 Rupiah
Riyal - 3.426 Riyal
228.649 201.800
46
515
Page 516
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. KAS DAN SETARA KAS DAN KAS DAN SETARA 4. CASH AND CASH EQUIVALENTS AND
KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH AND CASH EQUIVALENTS
(lanjutan) (continued)
a. Kas dan setara kas (lanjutan) a. Cash and cash equivalents (continued)
2025 2024
Kas di bank Cash in banks
Pihak berelasi (Catatan 29): Related parties (Note 29):
Rupiah 23.317.831 7.028.108 Rupiah
Dolar AS 9.042.821 1.728.481 US Dollars
Euro 91.793 277 Euro
Riyal - 1.286 Riyal
32.452.445 8.758.152
Pihak ketiga: Third parties:
Rupiah Rupiah
PT Bank Maybank PT Bank Maybank
Syariah Indonesia Syariah Indonesia
(“Maybank Syariah”) 734.426 1.562.791 (“Maybank Syariah”)
PT Bank CTBC Indonesia 106.637 86.615 PT Bank CTBC Indonesia
Lain-lain (masing-masing Others
di bawah AS$100.000) 61.572 77.666 (each below US$100,000)
Laporan Keuangan - Financial Report
902.635 1.727.072
Dolar AS US Dollars
PT Bank Maybank PT Bank Maybank
Syariah Indonesia Syariah Indonesia
(“Maybank Syariah”) 1.160.572 45.120 (“Maybank Syariah”)
PT Bank CTBC Indonesia 628.876 74.888 PT Bank CTBC Indonesia
Citibank 363.126 426.412 Citibank
Lain-lain (masing-masing Others
di bawah AS$100.000) 100.849 274.972 (each below US$100,000)
2.253.423 821.392
Deposito berjangka Time deposits
Pihak berelasi (Catatan 29): Related parties (Note 29):
Rupiah 5.118.587 745.065 Rupiah
Dolar AS - 370.000 US Dollars
5.118.587 1.115.065
40.955.739 12.623.481
Informasi lainnya sehubungan dengan kas dan Other information relating to cash and cash
setara kas adalah sebagai berikut: equivalents is as follows:
Tingkat suku bunga kontraktual untuk kas Contractual interest rates on cash in banks
pada bank dan deposito bank jangka pendek and short-term bank deposits are as follows:
adalah sebagai berikut:
2025 2024
Rupiah 0% - 7,00% 0% - 1,75% Rupiah
Dolar AS 0% - 1,25% 0% - 4,00% US Dollars
47
516
Page 517
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. KAS DAN SETARA KAS DAN KAS DAN SETARA 4. CASH AND CASH EQUIVALENTS AND
KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH AND CASH EQUIVALENTS
(lanjutan) (continued)
a. Kas dan setara kas (lanjutan) a. Cash and cash equivalents (continued)
Informasi lainnya sehubungan dengan kas dan Other information relating to cash and cash
Operational Excellence For Reliable Aviation Services
setara kas adalah sebagai berikut: (lanjutan) equivalents is as follows: (continued)
Kas dan setara kas berdasarkan mata uang: Cash and cash equivalents by currency:
2025 2024
Rupiah 29.467.054 9.702.045 Rupiah
Dolar AS 11.396.892 2.919.873 US Dollars
Euro 91.793 277 Euro
Riyal - 1.286 Riyal
40.955.739 12.623.481
b. Kas dan setara kas yang dibatasi b. Restricted cash and cash equivalents
penggunaannya
Pada tanggal 31 Desember 2025 dan As at December 31, 2025 and 2024, balance of
2024, saldo kas dan setara kas yang dibatasi restricted cash and cash equivalents amounting
penggunaannya masing-masing sebesar to US$1,947,588 and US$902,880, respectively,
AS$1.947.588 dan AS$902.880, yang which were bank guarantees used as work
merupakan bank garansi sebagai jaminan performance guarantees and debt service
pelaksanaan pekerjaan dan rekening debt reserve account.
service reserve.
5. PIUTANG USAHA 5. TRADE RECEIVABLES
2025 2024
Pihak berelasi Related parties
Piutang usaha 108.326.456 95.672.935 Trade receivables
Provisi atas penurunan nilai - Provision for impairment -
pihak berelasi (40.772.615) (35.204.127) related parties
Piutang usaha - pihak berelasi, Trade receivables -
neto (Catatan 29) 67.553.841 60.468.808 related parties, net (Note 29)
Piutang usaha - pihak berelasi, Trade receivables - related parties,
neto, bagian lancar (64.018.764) (45.816.929) net, current portion
Piutang usaha - pihak berelasi, Trade receivables - related parties,
neto, bagian tidak lancar 3.535.077 14.651.879 net, non-current portion
Pihak ketiga Third parties
PT Sriwijaya Air (“Sriwijaya”) 29.884.879 37.117.756 PT Sriwijaya Air (“Sriwijaya”)
PT Nam Air 8.991.681 9.336.617 PT Nam Air
PT Lion Mentari Airlines 5.066.062 5.295.202 PT Lion Mentari Airlines
Lain-lain (masing-masing Others (each below
di bawah AS$3.000.000) 32.904.517 23.694.166 US$3,000,000)
76.847.139 75.443.741
48
517
Page 518
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. PIUTANG USAHA (lanjutan) 5. TRADE RECEIVABLES (continued)
2025 2024
Provisi atas penurunan nilai - Provision for impairment -
pihak ketiga (66.231.374) (71.397.829) third parties
Piutang usaha - pihak ketiga, Trade receivables - third parties,
neto, bagian lancar 10.615.765 4.045.912 net, current portion
Piutang usaha, neto 78.169.606 64.514.720 Trade receivables, net
Piutang usaha Grup berdasarkan mata uang adalah The Group’s trade receivables are denominated in
sebagai berikut: the following currencies:
2025 2024
Rupiah 154.962.791 150.882.899 Rupiah
Dolar AS 29.915.915 20.233.777 US Dollars
Euro 294.889 - Euro
185.173.595 171.116.676
Provisi atas penurunan nilai (107.003.989) (106.601.956) Provision for impairment
78.169.606 64.514.720
Laporan Keuangan - Financial Report
Umur piutang usaha adalah sebagai berikut: The aging of trade receivables is as follows:
2025 2024
Lancar 57.341.723 23.577.436 Current
Jatuh tempo: Overdue:
1 - 60 hari 18.992.693 20.593.147 1 - 60 days
61 - 180 hari 13.774.922 12.900.595 61 - 180 days
181 - 360 hari 8.400.290 9.162.522 181 - 360 days
Lebih dari 360 hari 86.663.967 104.882.976 Over 360 days
185.173.595 171.116.676
Provisi atas penurunan nilai (107.003.989) (106.601.956) Provision for impairment
78.169.606 64.514.720
Pada tanggal 31 Desember 2025 dan 2024, piutang As at December 31, 2025 and 2024, trade receivables
usaha masing-masing sebesar AS$127,83 juta dan amounting to US$127.83 million and US$147.54
AS$147,54 juta telah lewat jatuh tempo. Grup million, respectively, were past due. The Group
melakukan analisis penurunan nilai atas piutang analysis the impairment of trade receivables at each
usaha pada setiap tanggal pelaporan. reporting date.
Eksposur maksimum risiko kredit pada tanggal The maximum exposure to credit risk at the reporting
pelaporan adalah sebesar nilai tercatat masing- date is the carrying value of each class of receivable
masing kategori piutang yang disebutkan di atas. mentioned above.
Mutasi provisi penurunan nilai piutang usaha Grup Movements in the Group’s provision for impairment of
adalah sebagai berikut: trade receivables are as follows:
2025 2024
Pada awal tahun 106.601.956 105.124.551 At beginning of year
Penambahan 402.033 1.477.405 Addition
Pada akhir tahun 107.003.989 106.601.956 At end of year
49
518
Page 519
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. PIUTANG USAHA (lanjutan) 5. TRADE RECEIVABLES (continued)
Pada tanggal 31 Desember 2025, piutang usaha As at December 31, 2025, the Company’s non-
bagian jangka panjang Perusahaan sebagian besar current portion of trade receivables is mainly resulting
merupakan hasil dari restrukturisasi piutang dengan from restructuring receivables with Garuda and
Garuda dan Sriwijaya. Sriwijaya.
Operational Excellence For Reliable Aviation Services
Pada tanggal 31 Desember 2024, piutang usaha As at December 31, 2024, the Company’s non-
bagian jangka panjang Perusahaan sebagian besar current portion of trade receivables is mainly resulting
merupakan hasil dari restrukturisasi piutang dengan from restructuring receivables with Garuda, PT
Garuda, PT Citilink Indonesia (“Citilink”), dan Citilink Indonesia (“Citilink”), and Sriwijaya.
Sriwijaya.
Restrukturisasi piutang usaha Garuda Restructuring of Garuda trade receivables
Sesuai dengan berita acara rapat verifikasi tagihan In accordance with minutes of creditors billing
kreditur PT Garuda Indonesia (Persero) Tbk (dalam verification of PT Garuda Indonesia (Persero) Tbk (in
proses Penundaan Kewajiban Pembayaran Utang suspension of debt payment obligations (“PKPU”))
(“PKPU”)), Perkara No. 425/Pdt.Sus- case No. 425/Pdt.Sus-PKPU/2021/PN.Niaga.Jkt.Pst.
PKPU/2021/PN.Niaga.Jkt.Pst. tanggal 24 Februari dated February 24, 2022, the Group and Garuda
2022, Grup dan Garuda sepakat atas restrukturisasi agreed to restructure the trade receivables amounting
piutang usaha senilai Rp293,54 miliar (setara to Rp293.54 billion (equivalent to US$17.41 million)
dengan AS$17,41 juta) dan AS$2,19 juta dengan and US$2.19 million with payment terms of 22 years
jangka waktu pembayaran 22 tahun dan tingkat suku and interest rate 0.1% per annum.
bunga 0,1% per tahun.
Pada tanggal 14 Juni 2022, sesuai dengan berita On June 14, 2022, in accordance with minutes No:
acara No: DT/BA-004/22, Grup dan Garuda DT/BA-004/22, the Group and Garuda entered an
menandatangani perjanjian pemindahan saldo agreement to transfer the Group’s receivables from
piutang CFM International (“CFMI”) ke dalam bagian CFM International (“CFMI”) as part of Garuda’s
saldo piutang Garuda sebesar Rp74,70 miliar (setara receivables amounting to Rp74.70 billion (equivalent
dengan AS$4,75 juta) sehingga total piutang usaha to US$4.75 million) hence total of trade receivables in
pada saat restrukturisasi sebesar AS$24,35 juta dan accordance with restructuring amounting to
pada 31 Desember 2025 dan 2024 masing-masing US$24.35 million and as at December 31, 2025 and
adalah sebesar AS$22,26 juta dan AS$23,03 juta 2024 amounting to US$22.26 million and US$23.03
dikarenakan dampak valuasi. million, respectively, due to impact of valuation.
Pada 31 Desember 2025, jumlah provisi atas piutang As at December 31, 2025, total provision of trade
usaha bagian tidak lancar adalah senilai AS$19,48 receivables non-current portion is US$19.48 million.
juta. Sehingga, nilai piutang bagian tidak lancar Therefore, trade receivables non-current portion
setelah provisi adalah AS$2,78 juta (2024: AS$1,81 amounting to US$2.78 million (2024: US$1.81
juta). million).
Restrukturisasi piutang usaha Citilink Restructuring of Citilink trade receivables
Pada tanggal 6 Juli 2022, Perusahaan The Company signed an agreement with Citilink on
menandatangani kesepakatan dengan Citilink untuk July 6, 2022 for the settlement of trade receivables
penyelesaian saldo piutang usaha per tanggal outstanding as at December 31, 2021. The total trade
31 Desember 2021. Nilai piutang usaha yang receivables agreed amounting to US$47.01 million
disepakati adalah sebesar AS$47,01 juta dalam with payment terms of 5 (five) years and a ballooning
jangka waktu 5 (lima) tahun dengan skema scheme.
ballooning.
Pada tanggal 31 Desember 2025, nilai piutang usaha As at December 31, 2025, trade receivables under
dalam skema ballooning sudah dipindahkan ke the ballooning scheme have been reclassified to
bagian dari piutang usaha lancar dikarenakan akan current portion of trade receivables as they will
jatuh tempo kurang dari 1 tahun. mature in less than 1 year.
50
519
Page 520
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. PIUTANG USAHA (lanjutan) 5. TRADE RECEIVABLES (continued)
Restrukturisasi piutang usaha Sriwijaya Restructuring of Sriwijaya trade receivables
Sesuai dengan Putusan Pengadilan Niaga pada In accordance with Putusan Pengadilan Niaga of
Pengadilan Negeri Jakarta Pusat No. 247/Pdt.Sus- Pengadilan Negeri Jakarta Pusat No. 247/Pdt.Sus-
PKPU/2022/PN Niaga Jkt.Pst tanggal 20 Juli 2023, PKPU/2022/PN Niaga Jkt.Pst dated July 20, 2023,
Grup dan Sriwijaya sepakat atas restrukturisasi the Group and Sriwijaya agreed to restructure the
piutang usaha. Jumlah piutang usaha Sriwijaya dan trade receivables. The total of Sriwijaya’s and
PT Nam Air yang direstrukturisasi adalah Rp652,43 PT Nam Air’s restructured trade receivables balance
miliar atau setara dengan AS$38,88 juta is amounted to Rp652.43 billion or equivalent to
(2024: AS$46,45 juta) dengan jangka waktu US$38.88 million (2024: US$46.45 million) with
pembayaran 20 tahun dan tanpa bunga. payment terms of 20 years and with no interest.
Grup telah membuat provisi penurunan nilai atas The Group has established provisions for impairment
kemungkinan tidak tertagihnya piutang usaha dari related to the potential uncollectibility of business
Sriwijaya dan PT Nam Air. loans from Sriwijaya and PT Nam Air.
6. ASET KONTRAK 6. CONTRACT ASSETS
Rincian jumlah aset kontrak dari pelanggan adalah Details of contract assets amounts from customers
sebagai berikut: are as follow:
Laporan Keuangan - Financial Report
2025 2024
Pihak berelasi (Catatan 29) Related parties (Note 29)
Aset kontrak 55.217.936 31.460.495 Contract assets
Provisi atas penurunan nilai (3.678.293) (4.004.561) Provision for impairment
51.539.643 27.455.934
Pihak ketiga Third parties
Aset kontrak 16.673.907 16.033.606 Contract assets
Provisi atas penurunan nilai (1.575.991) (2.068.891) Provision for impairment
15.097.916 13.964.715
66.637.559 41.420.649
Manajemen berpendapat bahwa cadangan atas Management believes that the allowance for
kerugian kredit ekspektasian atas aset kontrak expected credit losses of contract assets is sufficient
adalah cukup untuk menutupi penurunan nilai dari to cover the impairment of contract assets.
aset kontrak.
Mutasi provisi penurunan nilai aset kontrak Grup Movements in the Group’s provision for impairment of
adalah sebagai berikut: contract assets are as follows:
2025 2024
Pada awal tahun 6.073.452 69.391.220 At beginning of year
Penambahan 2.840.640 1.568.603 Addition
Pemulihan (1.082.095) (889.326) Reversal
Penghapusan (2.577.713) (63.997.045) Write-off
Pada akhir tahun 5.254.284 6.073.452 At end of year
51
520
Page 521
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PERSEDIAAN 7. INVENTORIES
Akun ini merupakan suku cadang pesawat dengan This account represents aircraft spare parts with
rincian sebagai berikut: details as follows:
2025 2024
Operational Excellence For Reliable Aviation Services
Suku cadang rotable Rotable and repairable
dan repairable 64.662.273 32.788.774 spare parts
Suku cadang dan Expendable spare parts and
perlengkapan expendable 51.093.738 65.178.357 supplies
115.756.011 97.967.131
Provisi atas penurunan nilai (39.608.736) (36.551.825) Provision for impairment
76.147.275 61.415.306
Mutasi dari provisi atas penurunan nilai persediaan Movement of provision for impairment of inventories
adalah sebagai berikut: is as follows:
2025 2024
Pada awal tahun 36.551.825 56.726.881 At beginning of year
Penambahan 11.762.556 4.497.685 Addition
Pemulihan (7.524.230) (5.515.640) Reversal
Penghapusan (1.181.415) (19.157.101) Write-off
Pada akhir tahun 39.608.736 36.551.825 At end of year
Biaya persediaan yang diakui sebagai beban untuk The cost of inventories recognised as expense for
tahun yang berakhir 31 Desember 2025 dan 2024 the year ended December 31, 2025 and 2024 are
masing-masing adalah sebesar AS$128,1 juta US$128.1 million and US$104.0 million, respectively.
dan AS$104,0 juta.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, management
manajemen melakukan pengujian atas penurunan performed an impairment assessment on inventory
nilai persediaan dengan mempertimbangkan value considering obsolete and slow moving items
persediaan usang dan bergerak lambat di samping besides net realisable value of inventories.
nilai realisasi neto. Manajemen berpendapat bahwa Management believes that the allowance for decline
penyisihan penurunan nilai persediaan tersebut in inventory value is adequate to cover losses on
adalah cukup untuk menutup kerugian yang timbul inventory value.
dari penurunan nilai persediaan.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, inventories of
persediaan Grup telah diasuransikan kepada the Group were insured with PT Asuransi Tugu
PT Asuransi Tugu Pratama Indonesia, entitas yang Pratama Indonesia, a government-related entity,
berelasi dengan pemerintah, terhadap risiko against fire, theft and other possible risks under pool
kebakaran, pencurian, dan risiko lainnya policies with a total sum insured amounting to
berdasarkan suatu paket polis dengan nilai US$250 million, respectively. Management believes
pertanggungan masing-masing sebesar that the insurance coverage is adequate to cover
AS$250 juta. Manajemen berpendapat bahwa nilai possible losses on the inventories insured.
pertanggungan tersebut cukup untuk menutup
kemungkinan kerugian atas persediaan yang
dipertanggungkan.
52
521
Page 522
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. UANG MUKA DAN BEBAN DIBAYAR DI MUKA 8. ADVANCES AND PREPAID EXPENSES
2025 2024
Uang muka pembelian 34.489.514 30.278.791 Advances for purchases
Deposit pajak 5.241.160 - Tax deposit
Uang muka pegawai 2.321.005 2.063.110 Advances for employees
Lain-lain (masing-masing Others (each below
di bawah AS$1.000.000) 66.474 119.618 US$1,000,000)
42.118.153 32.461.519
Bagian lancar (40.760.416) (31.569.882) Current portion
Bagian tidak lancar 1.357.737 891.637 Non-current portion
Uang muka untuk pembelian terutama Advances for purchases primarily represent
mencerminkan pembayaran yang dilakukan kepada payments made to subcontractors and suppliers in
subkontraktor dan pemasok terkait instalasi dan relation to the installation and maintenance of cabin
pemeliharaan renovasi kabin, serta mesin dan refurbishments, as well as engine and general
kontrak pemeliharaan umum. maintenance contracts.
Deposit pajak merupakan saldo restitusi pajak yang Tax deposits represent refundable tax balances
tersedia dalam sistem perpajakan dan dapat available within the tax administration system and will
Laporan Keuangan - Financial Report
digunakan oleh Grup untuk melakukan penyelesaian be utilized by the Group to offset future tax liabilities.
atas kewajiban pajak di periode mendatang
9. ASET TETAP 9. FIXED ASSETS
2025
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ 31 Desember/
January 1, 2025 Additions Deductions Reclassifications Revaluation December 31, 2025
Biaya perolehan Acquisition cost
Kepemilikan langsung: Directly owned:
Tanah - 329.738.764 - - - 329.738.764 Land
Bangunan dan prasarana 61.789.132 - (38.694) 3.221.310 (3.271.918 ) 61.699.830 Building and improvements
Suku cadang rotable 102.411.044 - - - - 102.411.044 Rotable spare parts
Peralatan dan Warehouse tools
perlengkapan bengkel 116.801.466 1.341.556 - 1.388.251 - 119.531.273 and equipments
Peralatan kantor dan Office equipments
komputer 35.184.431 187.615 - 84.012 - 35.456.058 and computers
Perbaikan aset sewa 226.326 - - 226.326 Leasehold improvements
Aset dalam konstruksi 3.414.116 2.789.896 (33.118) (4.693.573) - 1.477.321 Building and improvements
319.826.515 334.057.831 (71.812) - (3.271.918) 650.540.616
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Directly owned:
Bangunan dan prasarana (1.312.662) (3.854.437) 2.902 - 4.716.382 (447.815) Building and improvement
Suku cadang rotable (56.410.010) (4.703.967) - - - (61.113.977) Rotable spare parts
Peralatan dan Warehouse tools
perlengkapan bengkel (85.611.502) (3.998.001) - - - (89.609.503) and equipments
Peralatan kantor dan Office equipments
komputer (27.172.194) (1.159.813) - - - (28.332.007) and computers
Perbaikan aset sewa (226.326) - - - (226.326) Leasehold improvements
(170.732.694) (13.716.218) 2.902 - 4.716.382 (179.729.628)
Nilai tercatat 149.093.821 470.810.988 Carrying amount
53
522
Page 523
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. ASET TETAP (lanjutan) 9. FIXED ASSETS (continued)
2024
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ 31 Desember/
January 1, 2024 Additions Deductions Reclassifications Revaluation December 31, 2024
Biaya perolehan Acquisition cost
Kepemilikan langsung: Directly owned:
Bangunan dan prasarana 37.839.364 25.745.956 - - (1.796.188 ) 61.789.132 Building and improvements
Suku cadang rotable 102.411.044 - - - - 102.411.044 Rotable spare parts
Operational Excellence For Reliable Aviation Services
Peralatan dan Warehouse tools
perlengkapan bengkel 116.063.702 737.764 - - - 116.801.466 and equipments
Peralatan kantor dan Office equipments
komputer 35.120.153 64.278 - - - 35.184.431 and computers
Perbaikan aset sewa 226.326 - - - - 226.326 Leasehold improvements
Aset dalam konstruksi 825.662 2.588.454 - - - 3.414.116 Assets under construction
292.486.251 29.136.452 - - (1.796.188) 319.826.515
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Directly owned:
Bangunan dan prasarana (1.908.601) (1.898.469) - - 2.494.408 (1.312.662) Building and improvements
Suku cadang rotable (51.430.130) (4.979.880) - - - (56.410.010) Rotable spare parts
Peralatan dan Warehouse tools
perlengkapan bengkel (81.407.179) (4.204.323) - - - (85.611.502) and equipments
Peralatan kantor dan Office equipments
komputer (25.758.497) (1.413.697) - - - (27.172.194) and computers
Perbaikan aset sewa (226.326) - - - - (226.326) Leasehold improvements
(160.730.733) (12.496.369) - - 2.494.408 (170.732.694)
Nilai tercatat 131.755.518 149.093.821 Carrying amount
Pada tanggal 29 Desember 2025, PT Angkasa Pura On December 29, 2025, PT Angkasa Pura Indonesia
Indonesia (Persero) (“API”) melakukan transaksi (Persero) conducted an inbreng transaction
inbreng atas kepemilikan lahan dari API kepada transferring ownership of Land from API to the
Perusahaan sebagai bentuk partisipasi Penambahan Company as a form of participation in the Company's
Modal dengan Hak Memesan Efek Terlebih Dahulu II Additional Capital with Preemptive Rights II
(“PMHMETD II”). (“PMHMETD II”).
Pada tanggal 30 Desember 2024, PT Garuda On 30 December 2024, PT Garuda Indonesia
Indonesia (Persero) Tbk (“Garuda”) melakukan (Persero) Tbk (“Garuda”) conducted an inbreng
transaksi inbreng atas kepemilikan Hangar dan transaction transferring ownership of a Hangar and
bangunan Annex dari PT Garuda Indonesia the Annex building from Garuda to the Company as a
(Persero) kepada Perusahaan sebagai bentuk form of participation in the Company's Additional
partisipasi Penambahan Modal dengan Hak Capital with Preemptive Rights (“PMHMETD”).
Memesan Efek Terlebih Dahulu (“PMHMETD”).
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2025 and 2024,
31 Desember 2025 dan 2024, beban penyusutan depreciation expenses amounting to US$13.72
masing-masing sebesar AS$13,72 juta dan million and US$12.50 million, respectively, are
AS$12,50 juta seluruhnya dibebankan sebagai charged to depreciation expenses.
beban penyusutan.
Aset dalam konstruksi terdiri dari: Assets under construction consist of the following:
2025
Persentase Estimasi
Nilai tercatat/ penyelesaian/ penyelesaian/
Carrying Nilai kontrak/ Percentage of Estimated of
amount Contract value completion completion
Bangunan 500.956 589.326 85% November/ Building
November 2026
Peralatan dan
perlengkapan Warehouse tools
bengkel 976.365 1.094.108 89% Juli/July 2026 and equipments
1.477.321 1.683.434
54
523
Page 524
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. ASET TETAP (lanjutan) 9. FIXED ASSETS (continued)
2024
Persentase Estimasi
Nilai tercatat/ penyelesaian/ penyelesaian/
Carrying Nilai kontrak/ Percentage of Estimated of
amount Contract value completion completion
Bangunan dan prasarana 2.323.466 5.658.429 41% Juli/July 2025 Building and improvements
Peralatan dan
perlengkapan Warehouse tools
bengkel 1.090.650 1.204.633 91% Mei/May 2025 and equipments
3.414.116 6.863.062
Pada tanggal 31 Desember 2025 dan 2024, Grup As at December 31, 2025 and 2024, the Group has
mempunyai aset tetap yang telah disusutkan penuh fixed assets which are fully depreciated but are still
tetapi masih digunakan dengan harga perolehan being used with acquisition cost amounting to
masing-masing sebesar AS$106,63 juta dan US$106.63 million and US$103.79 million,
AS$103,79 juta. respectively.
Pada tanggal 31 Desember 2025, tidak terdapat aset As at December 31, 2025, no fixed assets that are
tetap yang tidak dipakai untuk sementara waktu, temporarily out of use, discontinued from active use,
dihentikan dari penggunaan aktif atau or classified as held for sale. As at December 31,
Laporan Keuangan - Financial Report
diklasifikasikan sebagai tersedia untuk dijual. Pada 2025, the Group did not have any significant
tanggal 31 Desember 2025, Grup tidak memiliki contractual commitments for the acquisition fixed
komitmen kontraktual yang signifikan dalam assets (2024: US$4.32 million)
perolehan aset tetap (2024: AS$4,32 juta)
Aset tetap telah diasuransikan kepada Fixed assets have been insured with
PT Asuransi Tri Pakarta terhadap risiko kebakaran, PT Asuransi Tri Pakarta against the risks of fire, theft
pencurian dan risiko lainnya sebagai berikut: and other risks as follows:
2025 2024
Jumlah tercatat aset tetap Carrying amount of
yang diasuransikan 78.951.858 70.196.032 insured fixed assets
Jumlah pertanggungan asuransi Total sum insured
Rupiah (dalam AS$ ekuivalen) 106.156.703 82.256.644 Rupiah (in US$ equivalent)
Manajemen berpendapat nilai pertanggungan Management believes that the insurance coverage is
tersebut cukup untuk menutup kemungkinan adequate to cover possible losses on the assets
kerugian atas aset yang dipertanggungkan. insured.
Total nilai tercatat aset tetap berupa bangunan dan The total carrying amount of fixed assets, such as
prasarana, peralatan dan perlengkapan bengkel, dan building and improvements, warehouse tools and
suku cadang rotable sebesar AS$72,77 juta equipment, and rotable spare parts amounting to
digunakan sebagai jaminan kepada US$72.77 million is used as collateral to
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk (Note 12).
(Catatan 12).
55
524
Page 525
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. ASET TETAP (lanjutan) 9. FIXED ASSETS (continued)
Aset tetap yang dinyatakan dengan nilai wajar Fixed assets carried at revalued amount
Penilaian atas nilai wajar aset tetap berupa The revaluation of buildings and improvements as at
bangunan dan prasarana pada tanggal 31 Desember December 31, 2025, was performed by independent
2025 dilakukan oleh penilai independen, KJPP appraisers, KJPP Karmanto & Rekan as stated in
Operational Excellence For Reliable Aviation Services
Karmanto & Rekan dalam laporannya tertanggal 24 report dated February 24, 2026. The independent
Februari 2026. Penilai independen Setyo Budi appraiser Setyo Budi Legowo, STP., MAPPI (Cert) is
Legowo, STP., MAPPI (Cert) tersebut telah registered in OJK. The appraisal method used is the
teregistrasi di OJK. Metode penilaian yang cost approach.
digunakan adalah pendekatan biaya.
Selisih nilai wajar aset dengan nilai tercatat dikurangi The difference between the fair value and carrying
dengan pajak tangguhan, dibukukan pada amount of the assets net of deferred tax, was
penghasilan komprehensif lain dan diakumulasi recorded in other comprehensive income and
dalam ekuitas pada bagian “Surplus revaluasi aset accumulated in equity as “Surplus on revaluation of
tetap”. fixed asset”.
Jika bangunan dan prasarana diukur menggunakan If building and improvements had been measured on
nilai historis, nilai tercatat aset tetap tersebut adalah a historical cost basis, the asset’s carrying amount
sebesar AS$53,84 juta pada tanggal 31 Desember would have been US$53,84 million as at December
2025 (2024: AS$54,11 juta). 31, 2025 (2024: US$54.11 million).
10. UTANG USAHA 10. TRADE PAYABLES
2025 2024
Pihak berelasi (Catatan 29) Related Parties (Note 29)
Bagian lancar 5.950.907 4.865.365 Current portion
Bagian tidak lancar 2.110.480 2.635.490 Non-current portion
8.061.387 7.500.855
Pihak ketiga Third parties
Bagian lancar 68.976.889 59.854.571 Current portion
Bagian tidak lancar 5.129.262 8.743.176 Non-current portion
74.106.151 68.597.747
82.167.538 76.098.602
Utang usaha berdasarkan mata uang asal terdiri dari: Trade payables based on their original currencies
consist of the following:
2025 2024
Dolar AS 65.700.598 56.863.619 US Dollars
Rupiah 15.372.066 16.906.366 Rupiah
Lainnya 1.094.874 2.328.617 Others
82.167.538 76.098.602
56
525
Page 526
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. UTANG USAHA (lanjutan) 10. TRADE PAYABLES (continued)
Utang usaha terutama merupakan utang kepada Trade payables mainly represent the outstanding
pemasok lokal dan asing untuk pembelian liabilities to local and foreign suppliers for purchases
persediaan. of inventories.
Pada tanggal 31 Desember 2025 dan 2024, utang As at December 31, 2025 and 2024, the Group's
usaha jangka panjang grup merupakan utang usaha long-term trade payables represent trade payables to
kepada beberapa pemasok yang telah several vendors that have been restructured based
direstrukturisasi berdasarkan negosiasi dengan on negotiations with the respective vendors.
masing-masing pemasok. Selisih antara nilai wajar The difference between fair value and the book value
dan nilai tercatat utang yang direstrukturisasi dicatat of the restructured trade payables was recorded in
pada laporan laba rugi konsolidasian untuk tahun the consolidated statement of profit or loss for the
yang berakhir tahun 2025 sebesar AS$0,12 juta year ended 2025 amounting to US$0.12 million
(2024: AS$0,81 juta). (2024: US$0.81 million).
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the amortisation
amortisasi dampak restrukturisasi utang masing- of the impact of debt restructuring amounting to
masing sebesar AS$0,79 juta dan AS$1 juta dicatat US$0.79 million and US$1 million, respectively, was
sebagai bagian dari ”Beban/(penghasilan) lain-lain, recorded as part of “Other expenses/(income), net” in
neto” pada laporan laba rugi konsolidasian tahun the 2025 consolidated statement of profit or loss.
2025.
Laporan Keuangan - Financial Report
Tidak ada penghasilan dari restrukturisasi utang There is no income from restructuring of trade
usaha yang tidak jadi ditagihkan oleh pemasok payables which was cancelled by vendors in 2025
selama tahun 2025 (2024: AS$0,69 juta). (2024: US$0.69 million).
11. AKRUAL 11. ACCRUALS
2025 2024
Pembelian persediaan dan jasa 31.295.427 30.540.577 Purchase of inventories and services
Imbalan kerja 13.934.911 10.480.550 Employees benefits
Penalti dari kontrak 5.918.421 6.400.000 Penalty from contracts
Biaya emisi 2.511.715 - Share issuance costs
Konsultan 2.091.240 226.030 Consultant fee
Sewa dan konsesi 1.973.828 1.597.512 Rental and concession
Lain-lain (masing-masing Others (each below
di bawah AS$1.000.000) 1.446.786 1.836.786 US$1,000,000)
59.172.328 51.081.455
Lihat Catatan 29 untuk informasi mengenai pihak Refer to Note 29 for details of related parties’
berelasi. information.
57
526
Page 527
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. PINJAMAN BANK JANGKA PANJANG (lanjutan) 12. LONG-TERM BANK BORROWINGS (continued)
2025 2024
Entitas berelasi dengan Pemerintah Government related entities
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk ("BNI") 174.792.815 184.427.816 (Persero) Tbk ("BNI")
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Operational Excellence For Reliable Aviation Services
(Persero) Tbk ("BRI") 125.325.232 130.545.333 (Persero) Tbk ("BRI")
Pihak ketiga Third parties
PT Bank Maybank Indonesia Tbk PT Bank Maybank Indonesia Tbk
(“Maybank”) 33.094.762 34.701.893 ("Maybank")
PT Indonesia Infrastructure PT Indonesia Infrastructure
Finance (“IIF”) 24.649.435 26.205.011 Finance (“IIF”)
PT Bank CTBC Indonesia PT Bank CTBC Indonesia
(“CTBC”) 14.918.881 15.342.672 (“CTBC”)
372.781.125 391.222.725
Bagian jatuh tempo dalam satu tahun (20.891.815) (20.004.877) Current maturities
Bagian jangka panjang - setelah
dikurangi bagian jatuh Long-term portion - net of
tempo dalam satu tahun 351.889.310 371.217.848 current maturities
BNI BNI
a. Fasilitas kredit investasi: Pembiayaan a. Investment credit facility: Finance development
pengembangan kemampuan dan penambahan capability and increase capacity for aircraft
kapasitas perawatan pesawat maintenance
Pada tanggal 28 April 2016, Grup memperoleh On April 28, 2016, the Group obtained an
fasilitas kredit investasi sebesar AS$42.000.000, investment credit facility with a maximum
yang jatuh tempo pada tanggal 28 April 2021. amount of US$42,000,000, due on April 28,
Pada tanggal 16 Juli 2020, fasilitas ini 2021. On July 16, 2020, the facility was extended
diperpanjang hingga 27 April 2022. to April 27, 2022.
Pada tanggal 24 Juni 2021, Grup On June 24, 2021, the Group signed an
menandatangani Persetujuan Perubahan Amendment of Restructuring Credit Facility with
Perjanjian Kredit Restrukturisasi dengan BNI BNI, which revised certain terms and conditions
yang mengubah beberapa syarat dan kondisi of the loan including a new schedule of
dari pinjaman termasuk jadwal pembayaran repayments starting in July 2022, with a final
yang baru mulai di Juli 2022 dengan batas akhir maturity in May 2023. The overall amended
pelunasan di Mei 2023. Fasilitas ini dikenakan facilities were borne at a fixed interest rate of 3%
suku bunga tetap sebesar 3% per tahun sampai per annum up to June 2022 and at a floating
dengan Juni 2022 dan suku bunga interest rate of three-month LIBOR plus 3.5% per
mengambang LIBOR tiga bulanan ditambah annum from July 2022 until the facility becomes
3,5% per tahun dari Juli 2022 sampai dengan due.
jatuh tempo fasilitas.
Pada tanggal 23 Oktober 2018, Grup On October 23, 2018, the Group obtained a
memperoleh fasilitas kredit modal kerja sebesar working capital loan facility with a maximum
AS$73.000.000, yang jatuh tempo pada tanggal amount of US$73,000,000, due on October 23,
23 Oktober 2026 dengan suku bunga 2026 at a floating interest rate of three-month
mengambang sebesar LIBOR tiga bulanan LIBOR plus 3.05% per annum.
ditambah 3,05% per tahun.
58
527
Page 528
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. PINJAMAN BANK JANGKA PANJANG (lanjutan) 12. LONG-TERM BANK BORROWINGS (continued)
BNI (lanjutan) BNI (continued)
a. Fasilitas kredit investasi: Pembiayaan a. Investment credit facility: Finance development
pengembangan kemampuan dan penambahan capability and increase capacity for aircraft
kapasitas perawatan pesawat (lanjutan) maintenance (continued)
Pada tanggal 4 Agustus 2022, Grup On August 4, 2022, the Group signed an
menandatangani perjanjian restrukturisasi restructuring agreement with BNI, that
dengan BNI yang merestrukturisasi fasilitas restructured investment credit facility amounting
kredit investasi sebesar AS$42.000.000 dan to US$42,000,000 and working capital
modal kerja sebesar AS$73.000.000 menjadi amounting US$73,000,000 to a long-term loan
pinjaman jangka panjang Term Loan I dengan facilities Term Loan I with certain terms and
beberapa syarat dan kondisi dari pinjaman conditions of the loan including a new schedule
termasuk jadwal pembayaran dengan batas of repayments with a final maturity of December
akhir pelunasan di Desember 2035. Fasilitas ini 2035. The overall amended facilities were borne
dikenakan suku bunga tetap sebesar 3% per at a fixed interest rate of 3% per annum until the
tahun sampai dengan jatuh tempo fasilitas dan facility became due and a maximum amount of
nilai maksimum sebesar AS$77.122.695. US$77,122,695.
Sehubungan dengan perjanjian ini, Grup In relation to this agreement, the Group has to
diwajibkan memenuhi rasio keuangan cakupan comply with financial ratio of which is the
Laporan Keuangan - Financial Report
utang minimal 100%. Pada 31 Desember 2025 minimum debt service coverage ratio of 100%.
dan 2024, Grup telah memenuhi batasan yang As at December 31, 2025 and 2024, the Group
diwajibkan dalam perjanjian pinjaman tersebut. has complied with the covenant as required in
the borrowing agreement.
Tidak ada indikasi bahwa Grup mungkin There is no indication that the Group may
mengalami kesulitan dalam mematuhi experience difficulty in complying with the
persyaratan ketika persyaratan tersebut akan requirements when they are next tested at the
diuji berikutnya pada tanggal pelaporan reporting date of December 31, 2026.
31 Desember 2026.
Pada tanggal 31 Desember 2025 dan 2024, nilai As at December 31, 2025 and 2024, carrying
tercatat pinjaman adalah masing-masing amounts of the borrowings amounted to
sebesar AS$68.961.551 dan AS$72.750.377. amounted to US$68,961,551 and
US$72,750,377, respectively.
b. Fasilitas kredit investasi: Pembiayaan b. Investment credit facility: Financing construction
pembangunan hanggar dan peralatan hanggar for hangar and hangar equipment
Pada tanggal 31 Mei 2013, Grup memperoleh On May 31, 2013, the Group obtained an
fasilitas kredit investasi yang jatuh tempo pada investment credit facility with maturity date of
tanggal 26 November 2025, dengan nilai November 26, 2025 with a maximum amount of
maksimum sebesar Rp490.000.000.000 dan Rp490,000,000,000 and US$6,000,000.
AS$6.000.000. Fasilitas kredit ini ditujukan untuk The credit facility is intended to finance the
pembiayaan pembangunan hanggar baru dan construction of a new hangar and hangar
peralatan hanggar. equipment.
59
528
Page 529
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. PINJAMAN BANK JANGKA PANJANG (lanjutan) 12. LONG-TERM BANK BORROWINGS (continued)
BNI (lanjutan) BNI (continued)
b. Fasilitas kredit investasi: Pembiayaan b. Investment credit facility: Financing construction
pembangunan hanggar dan peralatan hanggar for hangar and hangar equipment (continued)
(lanjutan)
Operational Excellence For Reliable Aviation Services
Pada tanggal 24 Juni 2021, Grup On June 24, 2021, the Group signed an
menandatangani Persetujuan Perubahan Amendment of Restructuring Credit Facility with
Perjanjian Kredit Restrukturisasi dengan BNI BNI, which revised certain terms and conditions
yang mengubah beberapa syarat dan kondisi of the loan including a new schedule of
dari pinjaman termasuk jadwal pembayaran repayments starting in July 2022 with a final
yang baru mulai di Juli 2022 dengan batas akhir maturity of December 2026. The overall
pelunasan di Desember 2026. Fasilitas ini amended facilities were borne at a fixed interest
dikenakan suku bunga tetap sebesar 3% per rate of 3% per annum up to June 2022 and at a
tahun sampai dengan Juni 2022 dan suku bunga floating interest rate of three-month LIBOR plus
mengambang masing-masing LIBOR tiga 3.5% and fixed interest rate 4.75% per annum
bulanan ditambah 3,5% dan suku bunga tetap for US$ loan from July 2022 until the facility
4,75% per tahun untuk pinjaman AS$ dari Juli becomes due, respectively.
2022 sampai dengan jatuh tempo fasilitas.
Pada tanggal 4 Agustus 2022, Grup On August 4, 2022, the Group has signed an
menandatangani perjanjian restrukturisasi restructuring agreement with BNI, that
dengan BNI yang merestrukturisasi fasilitas restructured investment credit facility amounting
kredit investasi sebesar AS$31.591.164 dan to US$31,591,164 and US$6,000,000 to a long-
AS$6.000.000 menjadi pinjaman jangka panjang term loan facilities Term Loan II with certain
Term Loan II dengan beberapa syarat dan terms and conditions of the loan including a new
kondisi dari pinjaman termasuk jadwal schedule of repayments with a final maturity of
pembayaran dengan batas akhir pelunasan di December 2035. The overall amended facilities
Desember 2035. Fasilitas ini dikenakan suku were borne at a fixed interest rate of 3% per
bunga tetap sebesar 3% per tahun sampai annum until the facility becomes due and a
dengan jatuh tempo fasilitas dan nilai maksimum maximum amount of US$20,541,115.
sebesar AS$20.541.115.
Sehubungan dengan perjanjian ini, Grup In relation to this agreement, the Group has to
diwajibkan memenuhi rasio keuangan cakupan comply with financial ratio which minimum debt
utang minimal 100%. Pada 31 Desember 2025 service coverage ratio of 100%. As at December
dan 2024, Grup telah memenuhi batasan yang 31, 2025 and 2024, the Group has complied with
diwajibkan dalam perjanjian pinjaman tersebut. the covenant as required in the borrowing
agreement.
Tidak ada indikasi bahwa Grup mungkin There is no indication that the Group may
mengalami kesulitan dalam mematuhi experience difficulty in complying with the
persyaratan ketika persyaratan tersebut akan requirements when they are next tested at the
diuji berikutnya pada tanggal pelaporan reporting date of December 31, 2026.
31 Desember 2026.
Pada tanggal 31 Desember 2025 dan 2024, nilai As at December 31, 2025 and 2024, carrying
tercatat pinjaman adalah masing-masing amount of borrowings amounted US$18,043,561
sebesar AS$18.043.561 dan AS$19.004.703. and US$19,004,703, respectively.
60
529
Page 530
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. PINJAMAN BANK JANGKA PANJANG (lanjutan) 12. LONG-TERM BANK BORROWINGS (continued)
BNI (lanjutan) BNI (continued)
c. Restrukturisasi pinjaman jangka pendek dan c. Restructuring short-term loan and factoring
liabilitas anjak piutang liabilities
Pada tanggal 24 Juni 2021, Grup On June 24, 2021, the Group signed an
menandatangani Adendum Perjanjian Addendum Restructuring Agreement with BNI
Restrukturisasi dengan BNI yang that restructured US$30,000,000 working capital
merestrukturisasi fasilitas kredit modal kerja credit facility and non-cash facility in the form of
sebesar AS$30.000.000 dan fasilitas non-tunai Omnibus Sight Usance, UPAS LC and SKBDN
berupa Omnibus Sight Usance, UPAS LC dan from BNI with a maximum amount of
SKBDN dari BNI dengan jumlah maksimum US$67,500,000 to a long-term loan with certain
fasilitas sebesar AS$67.500.000 menjadi terms and conditions of the loan including a new
pinjaman jangka panjang dengan beberapa schedule of repayments starting in July 2022
syarat dan kondisi dari pinjaman termasuk with a final maturity of November 2027. The
jadwal pembayaran yang baru mulai di Juli 2022 overall amended facilities were borne at a fixed
dengan batas akhir pelunasan di November interest rate of 3% per annum up to June 2022
2027. Fasilitas ini dikenakan suku bunga tetap and at a floating interest rate of three-month
sebesar 3% per tahun sampai dengan Juni 2022 LIBOR plus 2.75% and three-month LIBOR plus
dan suku bunga mengambang masing-masing 3.5% per annum from July 2022 until the facility
LIBOR tiga bulanan ditambah 2,75% dan LIBOR becomes due, respectively.
Laporan Keuangan - Financial Report
tiga bulanan ditambah 3,5% per tahun dari Juli
2022 sampai dengan jatuh tempo fasilitas.
Pada tanggal 4 Agustus 2022, Grup On August 4, 2022, the Group has signed an
menandatangani perjanjian restrukturisasi restructuring agreement with BNI, that
dengan BNI yang merestrukturisasi fasilitas restructured working capital credit facility of
kredit modal kerja sebesar AS$30.000.000 dan US$30,000,000 and non-cash facility in the form
fasilitas non-tunai berupa Omnibus Sight of Omnibus Sight Usance, UPAS LC and
Usance, UPAS LC dan SKBDN sebesar SKBDN of US$67,448,998 million to a long-term
AS$67.448.998 menjadi pinjaman jangka loan facilities Term Loan III with certain terms
panjang Term Loan III dengan beberapa syarat and conditions of the loan including a new
dan kondisi dari pinjaman termasuk jadwal schedule of repayments with a final maturity of
pembayaran dengan batas akhir pelunasan di December 2035. The overall amended facilities
Desember 2035. Fasilitas ini dikenakan suku were borne at a fixed interest rate of 3% per
bunga tetap sebesar 3% per tahun sampai annum until the facility became due and a
dengan jatuh tempo fasilitas dan nilai maksimum maximum amount of US$97,448,998.
sebesar AS$97.448.998.
Sehubungan dengan perjanjian ini, Grup In relation to this agreement, the Group
diwajibkan memenuhi rasio keuangan cakupan has to comply with financial ratio which minimum
utang minimal 100%. Pada 31 Desember 2025 debt service coverage ratio of 100%. As at
dan 2024, Grup telah memenuhi batasan yang December 31, 2025 and 2024, the Group has
diwajibkan dalam perjanjian pinjaman tersebut. complied with the covenant as required in the
borrowing agreement.
Tidak ada indikasi bahwa Grup mungkin There is no indication that the Group may
mengalami kesulitan dalam mematuhi experience difficulty in complying with the
persyaratan ketika persyaratan tersebut akan requirements when they are next tested at the
diuji berikutnya pada tanggal pelaporan reporting date of December 31, 2026.
31 Desember 2026.
Pada tanggal 31 Desember 2025 dan 2024, nilai As at December 31, 2025 and 2024, carrying
tercatat pinjaman adalah masing-masing amounts of borrowings amounted to
sebesar AS$87.787.703 dan AS$92.672.736. US$87,787,703 and US$92,672,736,
respectively.
61
530
Page 531
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. PINJAMAN BANK JANGKA PANJANG (lanjutan) 12. LONG-TERM BANK BORROWINGS (continued)
BNI (lanjutan) BNI (continued)
c. Restrukturisasi pinjaman jangka pendek dan c. Restructuring short-term loan and factoring
liabilitas anjak piutang (lanjutan) liabilities (continued)
Operational Excellence For Reliable Aviation Services
Semua fasilitas pinjaman BNI yang disebutkan All of the above-mentioned BNI loan facilities are
di atas dijamin dengan aset tetap yang dibiayai secured with fixed assets financed by these
melalui fasilitas ini (Catatan 9). facilities (Note 9).
Pada tanggal 15 September 2023 melalui Surat On September 15, 2023 through Letter No.
No. COB3/5/567, BNI telah memberikan COB3/5/567, BNI has given approval for the
persetujuan untuk proses pengikatan jaminan collateral binding process with a paripassu
dengan porsi paripassu terkait dengan portion related to the BRI Credit Agreement
perjanjian kredit BRI Adendum III Perjanjian Addendum III Credit Agreement No. 26 dated
Kredit No. 26 tanggal 29 Desember 2023 (lihat December 29, 2023 (see Note 12 - BRI).
Catatan 12 - BRI).
BRI BRI
a. Fasilitas kredit modal kerja a. Working capital credit facilities
Pada tanggal 20 Mei 2020, Grup memperoleh On May 20, 2020, the Group obtained
restrukturisasi untuk dua fasilitas kredit modal restructuring for two working capital credit
kerja dari BRI, dengan jumlah maksimum facilities from BRI, with a maximum amount of
sebesar AS$50.993.901 dan AS$39.465.026 US$50,993,901 and US$39,465,026 and a
dan jatuh tempo pada tanggal 31 Mei 2024. maturity date on May 31, 2024.
Pada tanggal 29 Juni 2021, Grup On June 29, 2021, the Group signed an
menandatangani Adendum Perjanjian Addendum Restructuring Agreement with
Restrukturisasi dengan BRI yang mengubah BRI, which revised certain terms and
beberapa syarat dan kondisi dari pinjaman conditions of the loan including the
termasuk jumlah maksimum fasilitas menjadi maximum facilities of US$47,168,901 and
masing-masing AS$47.168.901 dan US$36,502,526, respectively and a new
AS$36.502.526 dan jadwal pembayaran yang schedule of repayments starting in 2023 with a
baru mulai di tahun 2023 dengan batas akhir final maturity in 2030. The overall amended
pelunasan di tahun 2030. Fasilitas ini dikenakan facilities were borne at a fixed interest rate of 3%
suku bunga tetap sebesar 3% per tahun sampai per annum up to December 2022 and at 3.75%
dengan Desember 2022 dan 3,75% per tahun per annum until the facilities due.
sampai dengan jatuh tempo fasilitas.
Pada tanggal 30 Desember 2022, Grup telah On December 30, 2022, the group received
menerima surat pemberitahuan putusan notification letter regarding the redetermination
mengenai penetapan kembali bunga fasilitas of interest on credit facilities. This facility borne a
kredit. Fasilitas ini dikenakan suku bunga tetap fixed interest rate of 3% per annum starting from
sebesar 3% per tahun yang berlaku mulai January 2023 until the maturity due of the
Januari 2023 sampai dengan jatuh tempo facilities.
fasilitas.
Pada tanggal 10 April 2023, Grup telah As at April 10, 2023, Group received offering
menerima surat penawaran kredit nomor R.II.82- letter of credit with number R.II.82-
CRO/COD/LAD/04/2023, Grup tidak lagi CRO/COD/LAD/04/2023, the Group has not
memiliki kewajiban untuk memenuhi rasio obtained waiver for the financial ratio covenants.
keuangan.
62
531
Page 532
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. PINJAMAN BANK JANGKA PANJANG (lanjutan) 12. LONG-TERM BANK BORROWINGS (continued)
BRI (lanjutan) BRI (continued)
a. Fasilitas kredit modal kerja (lanjutan) a. Working capital credit facilities (continued)
Pada tanggal 29 Desember 2023, Grup On December 29, 2023, the Group signed an
menandatangani Adendum III Perjanjian Kredit Addendum III Credit Agreement No. 26 with BRI,
No. 26 dengan BRI atas fasilitas kredit modal for working capital credit facilities with maximum
kerja dengan jumlah maksimum fasilitas facilities of US$47,168,901 and US$36,502,526
AS$47.168.901 dan AS$36.502.526 serta and long-term loan with the maximum facility of
pinjaman jangka panjang dengan jumlah US$62,000,000 which new schedule of
maksimum fasilitas AS$62.000.000 dengan repayments started in 2023 with a final maturity
jadwal pembayaran dimulai di tahun 2023 in 2035. This facility bears a fixed interest rate of
dengan batas akhir pelunasan di tahun 2035. 3% per annum until May 2030, interest rate of
Fasilitas ini dikenakan suku bunga tetap sebesar June 2030 until December 2035 will be adjusted
3% per tahun sampai dengan Mei 2030, suku to the prevailing interest rate at the bank.
bunga Juni 2030 sampai dengan Desember
2035 akan disesuaikan dengan suku bunga
yang berlaku di bank.
Adendum perjanjian restrukturisasi ini juga The addendum restructuring agreement also
menyatakan bahwa Grup akan memberikan stated that the Group will pledge collateral for
Laporan Keuangan - Financial Report
jaminan terkait fasilitas tersebut yang bersifat these facilities which are cross-collateral with
cross collateral dengan fasilitas kredit dari credit facilities from other creditors who have
kreditur lain yang memiliki hak pari-passu (BRI, pari-passu rights (BRI, BNI, Maybank, CTBC,
BNI, Maybank, CTBC, dan IIF). Hal ini disetujui and IIF). This have been approved on the
dalam Rapat Umum Pemegang Saham pada General Meeting of Shareholders as at
28 Juni 2024. June 28, 2024.
Pada tanggal 31 Desember 2025 dan 2024, nilai As at December 31, 2025 and 2024 carrying
tercatat pinjaman adalah masing-masing amounts of borrowings amounted to
sebesar AS$71.894.864 dan AS$75.138.124. US$71,894,864 and US$75,138,124,
respectively.
b. Restrukturisasi pinjaman jangka pendek dan b. Restructuring short-term loan and factoring
liabilitas anjak piutang liabilities
Pada tanggal 29 Juni 2021, Grup On June 29, 2021, the Group signed an
menandatangani Adendum Perjanjian Addendum Restructuring Agreement with BRI
Restrukturisasi dengan BRI yang that restructured Kredit Modal Kerja Impor
merestrukturisasi Kredit Modal Kerja Impor (“KMKI”), and Penangguhan Jaminan Impor
(“KMKI”) dan Penangguhan Jaminan Impor (“PJI”) in the form of Surat Kredit Berdokumen
(“PJI”) dalam bentuk Surat Kredit Berdokumen Dalam Negeri (“SKBDN”), Letter of Credit (“LC”),
Dalam Negeri (“SKBDN”), Letter of Credit (“LC”), Sight/Usance/Usance Payable at Sight (“UPAS”)
Sight/Usance/Usance Payable at Sight (“UPAS”) and Standby Letter of Credit (“SBLC”) amounting
dan Standby Letter of Credit (“SBLC”) sebesar to US$28,000,000 million and Supply Chain
AS$28.000.000 dan Supply Chain Financing Financing (“SCF”) with a maximum facility
(“SCF”) dengan fasilitas maksimum sebesar amount of US$34,000,000 million to a long-term
AS$34.000.000 juta menjadi pinjaman jangka loan with certain terms and conditions of the loan
panjang dengan beberapa syarat dan kondisi including the maximum facility of US$62,000,000
dari pinjaman termasuk jumlah maksimum million and a new schedule of repayments
fasilitas menjadi AS$62.000.000 dan jadwal starting in 2023 with a final maturity in 2030.
pembayaran yang baru mulai di tahun 2023
dengan batas akhir pelunasan di tahun 2030.
63
532
Page 533
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. PINJAMAN BANK JANGKA PANJANG (lanjutan) 12. LONG-TERM BANK BORROWINGS (continued)
BRI (lanjutan) BRI (continued)
b. Restrukturisasi pinjaman jangka pendek dan b. Restructuring short-term loan and factoring
liabilitas anjak piutang liabilities
Operational Excellence For Reliable Aviation Services
Secara keseluruhan fasilitas yang telah The overall amended facilities were borne at a
diperbarui ini dikenakan suku bunga tetap fixed interest rate of 3% per annum up to
sebesar 3% per tahun sampai dengan December 2022 and at 3.75% per annum until
Desember 2022 dan 3,75% per tahun sampai the facility became due.
dengan jatuh tempo.
Pada tanggal 30 Desember 2022, Grup telah On December 30, 2022, the group received
menerima surat pemberitahuan putusan notification letter regarding the redetermination
mengenai penetapan kembali bunga fasilitas of interest on credit facilities. This facility borne a
kredit. Fasilitas ini dikenakan suku bunga tetap fixed interest rate of 3% per annum starting from
sebesar 3% per tahun mulai periode Januari January 2023 until the maturity due of the facility.
2023 sampai dengan jatuh tempo fasilitas.
Pada tanggal 31 Desember 2025 dan 2024, nilai As at December 31, 2025 and 2024, carrying
tercatat pinjaman adalah masing-masing amounts of borrowings amounted to
sebesar AS$53.430.368 dan AS$55.407.209 US$53,430,368 and US$55,407,209,
respectively.
Maybank Maybank
Pada tanggal 6 Juli 2020, Grup memperoleh On July 6, 2020, the Group obtained restructurisation
restrukturisasi fasilitas kredit dengan skema of credit facility with musyarakah scheme from short
musyarakah dari pinjaman jangka pendek menjadi term loan to long term loan, with a maximum amount
pinjaman jangka panjang, dengan jumlah maksimum of US$37,273,000 and a maturity date of July 20,
sebesar AS$37.273.000 dan jatuh tempo pada 2023 at a fixed rate of 4.5% per annum. On August
tanggal 20 Juli 2023 dengan suku bunga tetap 19, 2021, the Group signed an Addendum Facility
sebesar 4,5% per tahun. Pada tanggal 19 Agustus Agreement with Maybank, which revised certain
2021, Grup menandatangani Adendum Perjanjian terms and conditions of the loan, including a new
Fasilitas dengan Maybank yang mengubah beberapa schedule of repayments with a final maturity in July
syarat dan kondisi dari pinjaman termasuk jadwal 2027.
pembayaran dengan batas akhir pelunasan di Juli
2027.
Pada tanggal 19 Juli 2022, Grup menandatangani On July 19, 2022, Group has signed Addendum for
Adendum Perjanjian Fasilitas dengan Maybank yang Credit Facility with Maybank, which revised certain
mengubah beberapa syarat dan kondisi dari terms and conditions of the loan including a new
pinjaman termasuk jadwal pembayaran dengan schedule of repayments with a final maturity in
batas akhir pelunasan di Desember 2035. Fasilitas December 2035. The overall facilities were borne at a
ini dikenakan suku bunga tetap sebesar 2,5% per fixed interest rate of 2.5% per annum until December
tahun sampai Desember 2027. Kenaikan 0,25% per 2027. Increase 0.25% per annum each year until the
tahun untuk setiap tahun sampai dengan tanggal facilities become due.
jatuh tempo.
Sehubungan dengan perjanjian ini, Grup diwajibkan In relation to this agreement, the Group has to comply
memenuhi rasio keuangan: (a) rasio lancar minimal with the following financial ratios: (a) minimum current
1 kali; (b) rasio utang dengan modal maksimal 3 kali; ratio of one times; (b) maximum debt to equity ratio of
(c) rasio cakupan utang minimal 100%. 3 times; and (c) minimum debt service coverage ratio
of 100%.
64
533
Page 534
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. PINJAMAN BANK JANGKA PANJANG (lanjutan) 12. LONG-TERM BANK BORROWINGS (continued)
Maybank (lanjutan) Maybank (continued)
Pada tanggal 31 Desember 2024, Grup On December 31, 2024, the Group obtained the letter
mendapatkan surat dari Maybank untuk from Maybank to waive the financial ratio until
mengesampingkan kewajiban pemenuhan rasio December 2025.
keuangan sampai Desember 2025.
Tidak ada indikasi bahwa Grup mungkin mengalami There is no indication that the Group may experience
kesulitan dalam mematuhi persyaratan ketika difficulty in complying with the requirements when
persyaratan tersebut akan diuji berikutnya pada they are next tested at the reporting date of December
tanggal pelaporan 31 Desember 2026. 31, 2026.
Pada tanggal 29 Agustus 2023 melalui Surat No. On August 29, 2023, through Letter No.
S.2023.110/MBI/DIR GLOBAL, Maybank telah S.2023.110/MBI/DIR GLOBAL, Maybank has given
memberikan persetujuan untuk proses pengikatan approval for the collateral binding process with a
jaminan dengan porsi paripassu terkait dengan paripassu portion related to the BRI Credit Agreement
perjanjian kredit BRI Adendum III Perjanjian Kredit Addendum III Credit Agreement No. 26 dated
No. 26 tanggal 29 Desember 2023 (lihat Catatan 12 December 29, 2023 (see Note 12 - BRI).
- BRI).
Pada tanggal 31 Desember 2025 dan 2024, nilai As at December 31, 2025 and 2024 carrying amounts
Laporan Keuangan - Financial Report
tercatat pinjaman adalah masing-masing sebesar of borrowings amounted to US$33,094,762 and
AS$33.094.762 dan AS$34.701.893. US$34,701,893, respectively.
IIF IIF
Pada tanggal 24 September 2018, Grup memperoleh On September 24, 2018, the Group obtained a
fasilitas kredit modal kerja dari IIF dengan nilai working capital credit facility from IIF, with a maximum
maksimum sebesar AS$35.000.000, yang jatuh amount of US$35,000,000, a maturity date period
tempo pada tanggal 23 September 2021. Pada until September 23, 2021. On October 16, 2020, the
tanggal 16 Oktober 2020, Grup memperpanjang Group extended the maturity date to December 24,
tanggal jatuh tempo hingga 24 Desember 2022. 2022.
Pada tanggal 6 September 2021, Grup On September 6, 2021, the Group signed an
menandatangani Adendum Perjanjian Fasilitas Addendum Facility Agreement with IIF, which revised
dengan IIF yang mengubah beberapa syarat dan certain terms and conditions of the loan including a
kondisi dari pinjaman termasuk jadwal pembayaran new schedule of repayments with a final maturity in
dengan batas akhir pelunasan di Juli 2026 dengan July 2026 with floating interest rate of LIBOR plus
suku bunga mengambang LIBOR ditambah 3,5% per 3.5% per annum and to waive the financial ratio
tahun serta mengesampingkan kewajiban memenuhi covenants until the loan due date.
rasio keuangan sampai fasilitas jatuh tempo.
Pada tanggal 1 September 2022, Grup On September 1, 2022, the Group signed an
menandatangani Adendum Perjanjian Fasilitas Addendum Facility Agreement with IIF, which revised
dengan IIF yang mengubah beberapa syarat dan certain terms and conditions of the loan including a
kondisi dari pinjaman termasuk jadwal pembayaran new schedule of repayments with a final maturity in
dengan batas akhir pelunasan di Desember 2035 December 2035 with floating interest rate of LIBOR
dengan suku bunga mengambang LIBOR ditambah plus 3.5% per annum.
3,5% per tahun.
Pada tanggal 15 Mei 2023, Grup mendapatkan On May 15, 2023, the Group received a interest rate
perubahan suku bunga Perjanjian Fasilitas dengan change of the Facility Agreement with IIF to SOFR
IIF menjadi SOFR ditambah Credit Adjustment plus Credit Adjustment Spread (CAS) 0.1148% plus
Spread (CAS) 0,1148% ditambah margin 3,5%. a margin of 3.5%.
65
534
Page 535
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. PINJAMAN BANK JANGKA PANJANG (lanjutan) 12. LONG-TERM BANK BORROWINGS (continued)
IIF (lanjutan) IIF (continued)
Sehubungan dengan perjanjian ini, Grup diwajibkan In relation to this agreement, the Group has to comply
memenuhi rasio cakupan utang minimal 125%. with the financial ratio which minimum debt service
Grup mendapatkan pengesampingan kewajiban coverage ratio of 125%. The Group has obtained
Operational Excellence For Reliable Aviation Services
pemenuhan rasio keuangan hingga 31 Desember waiver for the financial ratio covenants until
2028. December 31, 2028.
Pada tanggal 30 Oktober 2023 melalui Surat On October 30, 2023 through Letter
No. S.1829/X/IIF/2023, IIF telah memberikan No. S.1829/X/IIF/2023, IIF has given approval for the
persetujuan untuk proses pengikatan jaminan collateral binding process with a paripassu portion
dengan porsi paripassu terkait dengan perjanjian related to the BRI Credit Agreement Addendum III
kredit BRI Adendum III Perjanjian Kredit No. 26 Credit Agreement No. 26 dated December 29, 2023.
tanggal 29 Desember 2023.
Pada tanggal 31 Desember 2025 dan 2024, nilai As at December 31, 2025 and 2024, carrying
tercatat pinjaman adalah masing-masing sebesar amounts of borrowings amounted to US$24,649,435
AS$24.649.435 dan AS$26.205.011. and US$26,205,011, respectively.
CTBC CTBC
Pada tanggal 17 Januari 2023, Grup On January 17, 2023, the Group signed an
menandatangani Perjanjian Restrukturisasi dengan Amendment Restructuring Agreement with CTBC,
CTBC, dimana fasilitas tersebut direstrukturisasi which the facility was restructured to a long-term loan
menjadi pinjaman jangka panjang dengan jangka with a final maturity date of 12 years until 2035. The
waktu 12 tahun sampai dengan tahun 2035. Jumlah total amount of restructured facility is amounting
keseluruhan fasilitas yang telah direstrukturisasi US$15,811,000. The overall amended facilities were
sebesar AS$15.811.000. Fasilitas ini dikenakan suku borne at a floating interest rate of one-month SOFR
bunga mengambang SOFR satu bulanan ditambah plus 0.5% per annum until December 2025, plus
0,5% per tahun sampai Desember 2025, ditambah 1.0% per annum until December 2030 and plus
1,0% per tahun sampai Desember 2030 dan 1.25% per annum until December 2035.
ditambah 1,25% per tahun sampai dengan
Desember 2035.
Sehubungan dengan perjanjian ini, Grup diwajibkan In relation to this agreement, the Group has to comply
memenuhi persyaratan keuangan EBITDA dengan with financial covenant which positive EBITDA. The
nilai positif. Grup telah mendapatkan Group obtained waiver for the financial ratio
pengesampingan kewajiban memenuhi rasio covenants until December 31, 2025.
keuangan sampai 31 Desember 2025.
Grup juga diwajibkan untuk memenuhi rasio atau The Group also has to comply with the following
persyaratan keuangan: (a) rasio utang (debt) financial ratios and covenants: (a) maximum debt
terhadap EBITDA maksimal 6 kali; (b) rasio cakupan ratio to EBITDA of 6 times; (b) minimum debt service
utang minimal 110%; (c) laba tahun berjalan dengan coverage ratio of 110%; (c) minimum profit for the
nilai minimal AS$15.000.000 (d) EBITDA tahun year of US$15,000,000; (d) minimum EBITDA for the
berjalan dengan nilai minimal AS$40.000.000; (e) year of US$40,000,000; (e) minimum net cash flows
arus kas neto yang diperoleh dari aktivitas operasi generated from operating activities for the year of
tahun berjalan dengan nilai minimal AS$25.000.000. US$25,000,000. In January 2023, the Group
Pada bulan Januari 2023, Grup telah mendapatkan obtained waiver for the financial ratio covenants until
pengesampingan kewajiban memenuhi rasio December 31, 2030.
keuangan sampai 31 Desember 2030.
66
535
Page 536
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. PINJAMAN BANK JANGKA PANJANG (lanjutan) 12. LONG-TERM BANK BORROWINGS (continued)
CTBC (lanjutan) CTBC (continued)
Tidak ada indikasi bahwa Grup mungkin mengalami There is no indication that the Group may experience
kesulitan dalam mematuhi persyaratan ketika difficulty in complying with the requirements when
persyaratan tersebut akan diuji pada tanggal they are tested at the reporting date of December 31,
pelaporan 31 Desember 2026. 2026.
Pada tanggal 29 Agustus 2023 melalui Surat No. On August 29, 2023 through Letter No.
MKR/ECT/185/VIII/2023, CTBC telah memberikan MKR/ECT/185/VIII/2023, CTBC has given approval
persetujuan untuk proses pengikatan jaminan for the collateral binding process with a paripassu
dengan porsi paripassu terkait dengan perjanjian portion related to the BRI Credit Agreement
kredit BRI Adendum III Perjanjian Kredit No. 26 Addendum III Credit Agreement No. 26 dated
tanggal 29 Desember 2023 (lihat Catatan 12 - BRI). December 29, 2023 (see Note 12 - BRI).
Pada tanggal 31 Desember 2025 dan 2024, nilai As at December 31, 2025 and 2024, carrying
tercatat pinjaman adalah masing-masing sebesar amounts of borrowings amounted to US$14,918,881
AS$14.918.881 dan AS$15.342.672. and US$15,342,672, respectively.
13. PERPAJAKAN 13. TAXATION
Laporan Keuangan - Financial Report
a. Pajak dibayar di muka a. Prepaid taxes
2025 2024
Pajak Penghasilan Badan: Corporate Income Tax:
Perusahaan The Company
Tahun 2025 1.446.319 - Year 2025
Tahun 2024 1.285.358 1.285.358 Year 2024
Tahun 2023 1.558.064 1.558.064 Year 2023
Tahun 2022 591.970 851.193 Year 2022
Tahun 2021 - 2.140.235 Year 2021
4.881.711 5.834.850
Entitas anak Subsidiary
Tahun 2025 186.982 - Year 2025
Tahun 2024 404.551 404.551 Year 2024
Tahun 2023 506.751 506.751 Year 2023
1.098.284 911.302
5.979.995 6.746.152
Bagian jangka panjang (5.388.025) (4.605.917) Non-current portion
Bagian jangka pendek 591.970 2.140.235 Current portion
Pajak lain-lain: Other taxes:
Perusahaan The Company
Pajak Pertambahan
Nilai (“PPN”) 15.295.318 15.031.032 Value-Added Taxes (“VAT”)
Entitas anak Subsidiaries
PPN 28.115 10.715 VAT
15.323.433 15.041.747
Bagian jangka panjang (13.513.127) (10.724.972) Non-current portion
Bagian jangka pendek 1.810.306 4.316.775 Current portion
67
536
Page 537
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. PERPAJAKAN (lanjutan) 13. TAXATION (continued)
b. Utang pajak b. Taxes payable
2025 2024
Pajak lain-lain: Other taxes:
Perusahaan The Company
Operational Excellence For Reliable Aviation Services
Pasal 21 4.510.962 7.183.066 Article 21
Pasal 23 302.310 659.376 Article 23
Pasal 4(2) 186.515 460.298 Article 4(2)
Pasal 26 98.286 6.039 Article 26
5.098.073 8.308.779
Entitas anak Subsidiaries
Pasal 21 1.216.898 735.318 Article 21
Pasal 23 2.168 2.119 Article 23
Pasal 4(2) 4.334 1.440 Article 4(2)
PPN 973.391 696.284 VAT
2.196.791 1.435.161
7.294.864 9.743.940
c. Beban pajak penghasilan c. Income tax expense
2025 2024
Beban pajak kini Current tax expenses
Entitas anak Subsidiary
Tahun berjalan 58.826 355 Current tax
Beban pajak tangguhan Deferred tax expenses
Perusahaan 6.700.933 (2.228.564) The Company
Entitas anak 4.298 72.279 Subsidiary
6.764.057 (2.155.930)
Beban pajak penghasilan 6.764.057 (2.155.930) Income tax expense
Rekonsiliasi beban pajak penghasilan Tax reconciliation of income tax expense
diperhitungkan dengan mengalikan laba calculated by multiplying the consolidated
konsolidasian sebelum pajak penghasilan income before tax using applicable tax rate and
dengan tarif pajak yang berlaku dan beban pajak income tax expenses consolidation is as follows:
penghasilan konsolidasian adalah sebagai
berikut:
2025 2024
Laba konsolidasian sebelum Consolidated profit
pajak penghasilan 40.731.802 24.744.115 before income tax
Ditambah/(dikurangi): Add/(deduct):
Eliminasi konsolidasi 187.968 90.277 Consolidation eliminations
(Laba)/rugi sebelum pajak (Profit)/loss before
penghasilan - Entitas anak (269.682) (171.840) income tax - Subsidiary
Laba sebelum pajak Profit before
penghasilan - Perusahaan 40.650.088 24.662.552 income tax - the Company
68
537
Page 538
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. PERPAJAKAN (lanjutan) 13. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expense (continued)
Rekonsiliasi beban pajak penghasilan Tax reconciliation of income tax expense
diperhitungkan dengan mengalikan laba calculated by multiplying the consolidated
konsolidasian sebelum pajak penghasilan income before tax using applicable tax rate and
dengan tarif pajak yang berlaku dan beban pajak income tax expenses consolidation is as follows:
penghasilan konsolidasian adalah sebagai (continued)
berikut: (lanjutan)
2025 2024
Beda temporer: Temporary differences:
Liabilitas imbalan kerja 815.119 (48.658) Employee benefits liabiilities
Penyusutan aset Depreciation of
hak-guna (13.795.537) 298.499 right-of-use assets
Penyusutan 1.832.339 1.929.803 Depreciation
Pemulihan penurunan Recovery for impairment
nilai aset kontrak of contract assets
dan piutang - 341.490 and receivables
(11.148.079) 2.521.134
Laporan Keuangan - Financial Report
Beda permanen: Permanent differences:
Beban yang tidak dapat
dikurangkan secara Non-deductible
pajak 26.006.077 23.286.028 expenses
Bagian atas (untung)/rugi Share of net (gain)/loss
neto entitas anak (187.968) (90.277) of subsidiary
Penghasilan keuangan
yang dikenakan Income subject to final
pajak final (801.724) (679.516) income tax
25.016.385 22.516.235
Taksiran laba fiskal - Estimated tax income -
Perusahaan 54.518.394 49.699.921 the Company
Pemanfaatan akumulasi Utilization of accumulated
rugi fiskal 54.518.394 49.699.921 tax losses
Beban pajak penghasilan kini Current tax expenses
Perusahaan - - The Company
Entitas anak 58.826 355 Subsidiary
Beban pajak penghasilan Consolidated current tax
kini konsolidasian 58.826 355 expenses
Perhitungan pajak penghasilan kini dilakukan Current income tax computations are based on
berdasarkan estimasi penghasilan kena pajak. estimated taxable income. The amounts may be
Nilai tersebut mungkin disesuaikan saat SPT adjusted when annual tax returns are filed with
tahunan disampaikan ke Direktorat Jenderal the Directorate General of Tax (“DGT”).
Pajak (“DJP”).
69
538
Page 539
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. PERPAJAKAN (lanjutan) 13. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expense (continued)
Rekonsiliasi antara beban pajak penghasilan The reconciliation between the income tax
dengan jumlah pajak teoritis atas laba expenses and the theoretical tax amount on the
konsolidasian sebelum pajak penghasilan consolidated profit before income tax is as
Operational Excellence For Reliable Aviation Services
adalah sebagai berikut: follows:
2025 2024
Laba konsolidasian sebelum Consolidated profit
pajak penghasilan 40.731.802 24.744.115 before income tax
Pajak penghasilan dihitung
dengan tarif pajak Income tax at
yang berlaku 8.960.996 5.443.705 applicable rate
Penghasilan yang Income subject to
dikenakan pajak final (176.379) (149.494) final tax
Beban yang tidak dapat
dikurangkan secara
pajak/penghasilan Non-deductible expense/
tidak kena pajak 4.512.992 5.122.926 non-taxable income
Pengakuan aset pajak
tangguhan dari Recognition of previously
akumulasi rugi pajak unrecognized deferred tax from
yang sebelumnya tidak diakui (8.397.318) (12.648.195) accumulated tax loss
Pajak dibayar di muka
yang dihapuskan 58.826 - Written-off prepaid tax
Efek koreksi pajak tangguhan Prior year deferred tax
tahun sebelumnya 651.627 - correction effect
Aset pajak tangguhan Unrecognised deferred
yang tidak diakui 1.153.313 75.128 tax assets
Beban pajak Consolidated income
penghasilan konsolidasian 6.764.057 (2.155.930) tax expenses
d. Aset pajak tangguhan d. Deferred tax assets
2025
Dikreditkan/
(dibebankan)
Dikreditkan/ pada laporan
(dibebankan) konsolidasian
pada laporan komprehensif
laba rugi lainnya/
konsolidasian/ Credited/(charged) to
1 Januari/ Credited/(charged) to consolidated 31 Desember/
January 1, consolidated comprehensive December 31,
2025 profit or loss income 2025
Perusahaan The Company
Aset tetap (10.644.711) (1.636.728) (317.782) (12.599.221) Fixed assets
Depreciation of
Penyusutan aset hak guna (6.162.529) 4.258.325 - (1.904.204) right-of-use assets
Liabilitas sewa 8.524.280 (5.898.027) - 2.626.253 Lease liabilities
Liabilitas imbalan kerja 6.109.341 172.225 203.760 6.485.326 Employee benefits liabilities
Akumulasi kerugian pajak 11.267.958 (3.596.728) - 7.671.230 Tax losses carried forward
Aset pajak
tangguhan - neto 9.094.339 (6.700.933) (114.022) 2.279.384 Deferred tax assets - net
Entitas anak Subsidiary
Provisi atas Provision for
penurunan nilai aset impairment of contract
kontrak dan piutang 312.969 (4.298) - 308.671 assets and receivables
Aset pajak
tangguhan - neto 9.407.308 (6.705.231) (114.022) 2.588.055 Deferred tax assets - net
70
539
Page 540
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. PERPAJAKAN (lanjutan) 13. TAXATION (continued)
d. Aset pajak tangguhan (lanjutan) d. Deferred tax assets (continued)
2024
Dikreditkan/
(dibebankan)
Dikreditkan/ pada laporan
(dibebankan) konsolidasian
pada laporan komprehensif
laba rugi lainnya/
konsolidasian/ Credited/(charged) to
1 Januari/ Credited/(charged) to consolidated 31 Desember/
January 1, consolidated comprehensive December 31,
2024 profit or loss income 2024
Perusahaan The Company
Aset tetap (10.883.260) 424.557 (186.008) (10.644.711) Fixed assets
Depreciation of
Penyusutan aset hak guna (7.641.259) 1.478.730 - (6.162.529) right-of-use assets
Liabilitas sewa 9.937.340 (1.413.060) - 8.524.280 Lease liabilities
Liabilitas imbalan kerja 6.100.252 (10.705) 19.794 6.109.341 Employee benefits liabilities
Akumulasi kerugian pajak 9.518.916 1.749.042 - 11.267.958 Tax losses carried forward
Aset pajak
tangguhan - neto 7.031.989 2.228.564 (166.214) 9.094.339 Deferred tax assets - net
Entitas anak Subsidiary
Provisi atas Provision for
penurunan nilai aset impairment of contract
kontrak dan piutang 385.603 (72.634) - 312.969 assets and receivables
Laporan Keuangan - Financial Report
Aset pajak
tangguhan - neto 7.417.592 2.155.930 (166.214) 9.407.308 Deferred tax assets - net
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Group
Grup memiliki estimasi rugi fiskal yang dapat has an estimated tax losses carried forward,
dikompensasi, yang tersedia untuk digunakan which is available to offset against future taxable
pada penghasilan kena pajak di masa depan income for a period of five years from the year in
dengan jangka waktu lima tahun dari tahun which the loss was incurred as follows:
ketika kerugian terjadi sebagai berikut:
Tahun Jumlah/Amount
`
kadaluarsa/
Tahun fiskal Expiry year 2025 2024 Fiscal year
`
Perusahaan The Company
2022 2027 11.359.879 12.388.048 2022
2021 2026 23.509.341 30.646.312 2021
2020 2025 - 53.096.088 2020
34.869.220 96.130.448
e. Administrasi e. Administration
Berdasarkan Undang-Undang Perpajakan yang Under the taxation laws of Indonesia, each
berlaku di Indonesia, tiap perusahaan di dalam company within the Group submits tax returns
Grup menghitung sendiri dan menyetorkan on the basis of self assessment. The DGT may
besarnya jumlah pajak yang terutang. DJP dapat assess or amend taxes within five years of the
menetapkan atau mengubah liabilitas pajak time the tax becomes due.
tersebut dalam batas waktu lima tahun sejak
saat terutangnya pajak.
71
540
Page 541
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. PERPAJAKAN (lanjutan) 13. TAXATION (continued)
f. Surat ketetapan pajak f. Tax assessment letters
Tahun fiskal 2021 Fiscal year 2021
Pada tanggal 29 Juli 2025, Perusahaan telah On July 29, 2025, the Company received
Operational Excellence For Reliable Aviation Services
menerima pengembalian dari kantor pajak refunds based on Notice of Tax Overpayment
berdasarkan Surat Keputusan Pengembalian Refund (“SKPKPP”) for Corporate Income Tax
Kelebihan Pembayaran Pajak (“SKPKPP”) atas (“CIT”) year 2021 amounting to Rp17.03 bilion
Pajak Penghasilan (“PPh”) Badan tahun fiskal (equivalent to AS$1.05 million) after
2021 sebesar Rp17,03 miliar (ekuivalen sebesar compensated with Tax Collection Letter (“STP”)
AS$1,05 juta) setelah dikurangi Surat Tagihan of withholding tax (“WHT”) article 21 for year
Pajak (“STP”) PPh pasal 21 tahun 2024, STP 2024, STP of WHT article 21 for year 2023,
PPh pasal 21 tahun 2023, Surat Ketetapan Notice of Tax Underpayment Assessment
Pajak Kurang Bayar (“SKPKB”) PPN tahun (“SKPKB”) of VAT for year 2021, STP of VAT for
2021, STP PPN tahun 2021 dan SKPKB PPh year 2021 and SKPKB of WHT article 23 for
pasal 23 tahun 2021. Selisih antara jumlah yang year 2021. The difference between amount
disetujui dan dikembalikan oleh Kantor Pajak approved and refunded by the Tax Office
sebesar Rp2,21 milliar (setara dengan AS$0,14 amounting to Rp2.21 billion (equivalent US$0.14
juta) dicatat sebagai bagian dari "beban million) was recorded as part "operational
operasional" dalam laporan laba rugi expenses" in the 2025 consolidated statement of
konsolidasian tahun 2025. profit or loss.
Pada tanggal 5 Agustus 2025, Perusahaan telah On August 5, 2025, the Company received
menerima pengembalian dari kantor pajak refunds from Tax Office based on SKPKPP VAT
berdasarkan SKPKPP atas PPN masa period December 2021 amounting to
Desember 2021 sebesar Rp69,75 miliar (setara Rp69.75 billion (equivalent US$4.28 million).
dengan AS$4,28 juta). Selisih antara jumlah The difference between amount approved and
yang disetujui dan dikembalikan oleh Kantor refunded by the Tax Office was recorded as part
Pajak dicatat sebagai bagian dari "beban "operational expenses" in the 2025 consolidated
operasional" dalam laporan laba rugi statement of profit or loss.
konsolidasian tahun 2025.
Tahun fiskal 2022 Fiscal year 2022
Pada tanggal 27 Januari 2026, Perusahaan On January 27, 2026, the Company received
telah menerima Surat Ketetapan Pajak Lebih Tax Assessment Letter on Tax Overpayment
Bayar ("SKPLB") untuk pajak penghasilan ("SKPLB") on Corporate Income Tax for fiscal
badan tahun 2022 dan SKPLB untuk PPN masa year 2022 and SKPLB on Value-added Tax
Desember 2022, masing-masing sebesar ("VAT") for the period December 2022,
Rp14,03 miliar (setara AS$0,83 juta) dan respectively amounting to Rp14.03 billion
Rp27,85 miliar (setara AS$1,65 juta). (equivalent to US$0.83 million) and Rp27.85
billion (equivalent to US$1.65 million).
Pada tanggal 23 Februari 2026, Perusahaan On February 23, 2026, the Company received
menerima SKPKPP atas Pajak Penghasilan SKPKPP for Corporate Income Tax year 2022
Badan tahun fiskal 2022 sebesar Rp14,03 miliar amounting to Rp14.03 billion (equivalent to
(setara AS$0,83 juta) yang akan US$0.83 million) that will be compensated
dikompensasikan ke sejumlah Utang Pajak against several tax payables amounting to
dengan total Rp5,68 miliar (setara $0,34 juta). Rp5.68 billion (equivalent to US$0.34 million).
Utang Pajak ini terdiri dari STP PPN tahun 2022, These tax payables consist of the STP VAT year
SKPKB PPN, SKPKB PPh Pasal 23 tahun 2022, 2022, SKPKB VAT year 2022, SKPKB income
SKPKB PPh Pasal 26 tahun 2022, STP PPh tax article 23 year 2022, SKPKB income tax
Pasal 21 tahun 2025, dan STP PPh Unifikasi article 26 year 2022, STP income tax article 21
tahun 2025 yang diterima pada 27 Januari 2026. year 2025 and STP income tax unification year
2025 which were received on January 27, 2026.
72
541
Page 542
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. PERPAJAKAN (lanjutan) 13. TAXATION (continued)
f. Surat ketetapan pajak (lanjutan) f. Tax assessment letters (continued)
Tahun fiskal 2022 (lanjutan) Fiscal year 2022 (continued)
Pengembalian lebih bayar pajak PPh Badan The refund of overpayment Corporate Income
yang akan diterima Perusahaan setelah Tax will be received by the Company after
dikurangi utang pajak sebesar Rp8,35 miliar compensated with tax payables amounting to
(setara dengan AS$0,49 juta yang akan Rp8.35 billion (equivalent to US$0.49 million)
ditransfer ke akun deposit pajak). Selisih antara which will be fully transferred to the tax deposit
jumlah yang disetujui dan dikembalikan oleh account. The difference between the amount
Kantor Pajak sebesar Rp5,68 miliar (setara approved and refunded by the Tax Office
AS$0,34 juta) terdiri dari Rp4,05 miliar (setara amounting to Rp5.68 billion (equivalent to
AS$0,24 juta), yang diakui sebagai pengurang AS$0.34 million) consisted Rp4.05 billion
pajak dibayar di muka tahun 2022, dan Rp1,63 (equivalent to US$0.24 million), which was
miliar (setara AS$97,5 ribu), yang diakui sebagai recognized as deduction of prepaid tax for the
bagian dari “Beban operasional” dalam laporan year 2022, and Rp1.63 billion (equivalent to
laba rugi konsolidasian tahun 2025. US$97.5 thousand), which was recognised as
part “Operational expenses” in the 2025
consolidated statement of profit or loss.
Pada tanggal 23 Februari 2026, Perusahan On Februari 23, 2026, the Company received
Laporan Keuangan - Financial Report
menerima SKPKPP atas Pajak Pertambahan SKPKPP related Value-Added Tax (“VAT”)
Nilai (“PPN”) masa Desember 2022 sebesar period December 2022 amoutning to Rp27.85
Rp27,85 miliar (setara dengan AS$1,65 juta). billion (equivalent to US$1.65 million). After the
Atas kelebihan pembayaran yang telah overpayment has been fully offset against tax
diperhitungkan seluruhnya dengan utang pajak payables through SPMKP resulting in a nil
melalui SPMKP sejumlah nihil, yang mana akan balance, will be fully remitted to the tax deposit
disetorkan seluruhnya ke deposit pajak. account.
Tahun fiskal 2023 Fiscal year 2023
Pada tangal 16 September 2025, Perusahaan On September 16, 2025, the Company received
menerima STP atas denda pajak terkait PPh STP for tax penalty related to WHT article 21
pasal 21 tahun 2023 sebesar Rp2,23 miliar year 2023 amounting to Rp2.23 billion
(setara dengan AS$135,94 ribu), yang sudah (equivalent to US$135.94 thousand), which has
dibayarkan oleh Perusahaan melalui SKPKPP been paid by the Company through SKPKPP
atas PPh pasal 21 tahun 2024 yang diterima related to WHT article 21 year 2024 that has
pada bulan September dan Oktober 2025 been received in September and October 2025
sebesar Rp2,8 juta (setara dengan AS$170,11), amounting to Rp2.8 million (equivalent
dan sisanya juga telah dibayarkan oleh US$170.11), and the remaining amount has also
Perusahaan. been paid by the Company.
73
542
Page 543
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. PERPAJAKAN (lanjutan) 13. TAXATION (continued)
f. Surat ketetapan pajak (lanjutan) f. Tax assessment letters (continued)
Tahun fiskal 2024 Fiscal year 2024
Pada bulan Juli sampai September 2025, In July to September 2025, the Company
Operational Excellence For Reliable Aviation Services
Perusahaan menerima STP atas denda pajak received STP for tax penalty related to WHT
terkait PPh pasal 21 tahun 2024 sebesar Rp1,56 article 21 year 2024 amounting to Rp1.56 billion
miliar (setara dengan AS$96,07 ribu), yang (equivalent US$96.07 thousand), which has
sudah dibayarkan oleh Perusahaan melalui been paid by the Company through SKPKPP
SKPKPP atas PPh Pasal 21 tahun 2024 yang related to WHT article 21 year 2024 that has
diterima pada bulan Juli dan Agustus 2025 been received in July and August 2025
sebesar Rp682,69 juta (setara dengan amounting to Rp682.69 million (equivalent
AS$41,93 ribu) yang seluruhnya US$41.93 thousand) which is fully compensated
dikompensasikan untuk STP PPh 21 tahun for STP income tax article 21 year 2024. After the
2024. Atas kelebihan pembayaran yang telah overpayment has been fully offset against the tax
diperhitungkan seluruhnya dengan utang pajak, payable, there is no remaining tax overpayment.
tidak tersisa kelebihan pembayaran pajak.
Selisih antara jumlah terutang atas STP dan The difference between the amount due on the
STP yang telah dibayar melalui SKPKPP STP and STP that has been settled through
sebesar Rp881,11 juta (setara dengan SKPKPP amounting to Rp881.11 million
AS$54,13 ribu) telah dibayarkan oleh (equivalent to US$54.13 thousand) has been
Perusahaan. paid by the Company.
g. Pajak penghasilan Pilar Dua g. Pillar Two income taxes
Aturan Pajak Minimum Global (Global Anti-base The Global Anti-Base Erosion ("Pillar 2") rules
Erosion Rule atau model "Pilar 2") telah diadopsi were adopted in Indonesia at the end of 2024
di Indonesia pada akhir tahun 2024 dan berlaku and are applicable starting January 1, 2025.
mulai 1 Januari 2025. Berdasarkan aturan Under these rules, the Group is within the scope
tersebut, Grup masuk dalam lingkup dan wajib and is required to apply the Pillar 2 provisions.
menerapkan ketentuan Pilar 2. PMK (Peraturan PMK (Peraturan Menteri Keuangan or Ministry of
Menteri Keuangan) No. 136/2024 mengenai Finance Regulation) No. 136/2024, which
Pilar 2 telah disahkan dan secara substantif implements the Pillar 2 legislation, has been
berlaku di Indonesia dan peraturan serupa juga enacted in Indonesia, and similar legislation has
sudah diberlakukan di beberapa yurisdiksi lain also been enacted in several other jurisdictions
tempat Grup beroperasi, dan telah berlaku in which the Group operates, effective for the
efektif untuk tahun buku yang dimulai pada 1 financial year beginning January 1, 2025.
Januari 2025.
Grup telah melakukan evaluasi atas potensi The Group has assessed its potential exposure
eksposur terhadap pajak penghasilan Pilar 2 to Pillar 2 income taxes based on the 2025
sesuai Laporan per negara (Country by Country CbCR and financial information of the
Report or "CbCR") dan informasi keuangan constituent entities within the Group. Based on
tahun 2025 untuk entitas-entitas konstituen this assessment, the Group's simplified effective
dalam Grup dan menetapkan bahwa tarif pajak tax rate is above 16%, and therefore the Group
efektif yang disederhanakan Grup adalah di atas qualifies for the Safe Harbour and is not required
16% sehingga dapat menerapkan ketentuan to pay any top-up Pillar 2 income tax.
Safe Harbour dan tidak perlu membayar pajak
tambahan Pilar 2.
74
543
Page 544
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. LIABILITAS IMBALAN KERJA 14. EMPLOYEE BENEFIT LIABILITIES
Grup menyediakan imbalan pasca-kerja berupa The Group provides post-employment defined
program iuran pasti dan manfaat pasti dan imbalan contribution plans, defined post-employment plans
kerja jangka panjang lain untuk karyawan yang and other long-term benefits covering its qualifying
memenuhi persyaratan program. employees for each program.
a. Imbalan pascakerja a. Post-employment benefits
Program iuran pasti Defined contribution plan
Grup menyelenggarakan program pensiun iuran The Group established a defined contribution
pasti untuk seluruh karyawan tetapnya yang pension plan for all of its qualifying their
memenuhi persyaratan. Program pensiun permanent employees. The pension plan is
tersebut dikelola oleh Dana Pensiun Garuda managed by Dana Pensiun Garuda Indonesia
Indonesia (“DPGA”), yang akta pendiriannya (“DPGA”), whose Deed of Establishment was
telah disahkan oleh Menteri Keuangan Republik approved by the Minister of Finance of the
Indonesia dengan Surat Keputusan No. Republic of Indonesia in his Decision Letter No.
KEP-403/KM.17/1999 tanggal 15 November KEP-403/KM.17/1999 dated 15 November 1999.
1999. Iuran dana pensiun berjumlah sama The pension contributions are equivalent to 8%
dengan 8% dari gaji dasar karyawan dimana of employees’ base salaries wherein 2% is
sebesar 2% ditanggung karyawan dan sisanya assumed by the employees and the difference is
ditanggung Grup. assumed by the Group.
Laporan Keuangan - Financial Report
Grup menyediakan imbalan pasca-kerja berupa The Group provides post-employment defined
program iuran pasti dan manfaat pasti dan contribution plans, defined post-employment
imbalan kerja jangka panjang lain untuk plans and other long-term benefits covering its
karyawan yang memenuhi persyaratan program. qualifying employees for each program.
Sesuai dengan amandemen Perjanjian Kerja In accordance with the amendments to the
Bersama (“PKB”) dan Peraturan Grup (“PP”) Cooperation Employee Agreement (“PKB”) and
pada tahun 2016. Grup menyelenggarakan the Group Regulation (“PP”) in 2016, the Group
tambahan program pensiun iuran pasti. Oleh provides an additional defined contribution
karena itu, Grup mengikutsertakan karyawannya pension plan. Accordingly, the Group enrolled its
dalam program pensiun iuran pasti yang dikelola employees in the defined contribution pension
Dana Pensiun Lembaga Keuangan (“DPLK”) program which is managed by Dana Pensiun
BNI. Grup membayar kontribusi iuran sebesar Lembaga Keuangan (“DPLK”) BNI. The Group
6% dari gaji dasar karyawan dan ditambah iuran pays a contribution fee of 6% of employees’
khusus untuk karyawan yang akan pensiun. basic salaries and additional specific
contributions for retiring employees.
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2025 and
31 Desember 2025 dan 2024, beban iuran pasti 2024, contribution expenses recognised
yang diakui dalam beban pegawai masing- under employee expenses amounted to
masing sebesar AS$4,04 juta dan AS$2,36 juta. US$4.04 million and US$2.36 million,
respectively.
75
544
Page 545
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. LIABILITAS IMBALAN KERJA (lanjutan) 14. EMPLOYEE BENEFIT LIABILITIES (continued)
a. Imbalan pascakerja (lanjutan) a. Post-employment benefits (continued)
Program imbalan pasti Defined benefit plan
Grup memberikan imbalan kepada karyawan The Group provides benefits to its qualifying
Operational Excellence For Reliable Aviation Services
yang memenuhi persyaratan sesuai dengan employees in accordance with the Group’s
kebijakan Grup yang telah sesuai dengan policies which are in compliance to applicable
peraturan yang berlaku terkait dengan tenaga regulations related to manpower. The Group has
kerja. Grup memperhitungkan akumulasi iuran to treat the accumulation of contributions that
yang dibayar kepada DPGA sebagai pengurang have been paid to DPGA as deduction to the
liabilitas program imbalan pasti sesuai dengan defined benefit plan obligations in accordance
peraturan Grup. with the Group’s policies.
b. Imbalan kerja jangka panjang lain b. Other long-term benefits
Grup memberikan imbalan kerja jangka panjang The Group provides other long-term benefits
lain berupa penghargaan kepada karyawan such as awards to employees who have already
yang telah bekerja selama 20 tahun rendered 20 years of service (long service
(penghargaan masa bakti) sesuai dengan award) in accordance with the Group’s policies.
kebijakan Grup. Tidak terdapat pendanaan yang No funding has been made by the Group in
disisihkan Grup terkait dengan imbalan kerja ini. connection with this employment benefit.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the cost of
perhitungan imbalan kerja program imbalan pasti dan providing the defined benefit plan and other long-term
imbalan kerja jangka panjang lain dihitung oleh benefits has been calculated by Kantor Konsultan
Kantor Konsultan Aktuaria Riana & Rekan, aktuaris Aktuaria Riana & Rekan, an independent actuary, in
independen, sesuai dengan laporan aktuari masing- accordance with the actuary report dated March 12,
masing tanggal 12 Maret 2026 dan 14 Maret 2025, 2026 and March 14, 2025, respectively using the
dan dengan menggunakan asumsi utama sebagai following key assumptions:
berikut:
2025 2024
Tingkat diskonto 6,25% - 6,75% 7,00% - 7,25% Discount rate
Tingkat kenaikan Future salary
gaji 7,00% 7,00% increment rate
Tingkat kematian 100% TMI4 100% TMI4 Mortality rate
Tingkat cacat 10% TMI4 10% TMI4 Disability rate
Tingkat pengunduran diri 5% per tahun sampai 5% per tahun sampai Resignation rate
usia 25 tahun menurun usia 25 tahun menurun
secara garis lurus sampai secara garis lurus sampai
1% per tahun pada 1% per tahun pada
usia 46 tahun dan usia 46 tahun dan
seterusnya konstan seterusnya konstan
1% per tahun/ 1% per tahun/
5% p.a. until age 25 and 5% p.a. until age 25 and
decreasing linearly to decreasing linearly to
1% p.a. at age 46 1% p.a. at age 46
and 1% p.a. thereafter and 1% p.a. thereafter
Tingkat pensiun Normal retirement
normal 56 tahun/years 56 tahun/years rate
Harga emas (10 gr) Rp24.500.000 Rp14.750.000 Gold price (10 gr)
Tingkat kenaikan harga emas 7,00% 7,00%
Rata-rata durasi kewajiban imbalan pasti adalah The weighted average duration of the defined benefit
17,07 tahun (2024: 16,10 tahun). obligation is 17.07 years (2024: 16.10 years).
76
545
Page 546
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. LIABILITAS IMBALAN KERJA (lanjutan) 14. EMPLOYEE BENEFIT LIABILITIES (continued)
Jumlah kewajiban imbalan pascakerja yang diakui The amounts of the post-employment benefit
pada laporan posisi keuangan konsolidasian obligation recognised in the consolidated statements
ditentukan sebagai berikut: of financial position are determined as follow:
2025
Imbalan kerja
jangka
Program panjang
imbalan lainnya/
pasti/ Other
Defined long-term
benefit plan benefits Total
Nilai kini liabilitas imbalan kerja 21.116.702 7.903.973 29.020.675 Present value obligation
Dikurangi: Less:
Liabilitas imbalan kerja
- jangka pendek (3.427.619) (119.256) (3.546.875) Present value obligation - current
Nilai kini liabilitas imbalan Present value obligation
kerja - jangka panjang 17.689.083 7.784.717 25.473.800 - non-current
2024
Laporan Keuangan - Financial Report
Imbalan kerja
jangka
Program panjang
imbalan lainnya/
pasti/ Other
Defined long-term
benefit plan benefits Total
Nilai kini liabilitas imbalan
kerja 21.984.185 5.801.864 27.786.049 Present value obligation
Dikurangi: Less:
Liabilitas imbalan kerja Present value obligation
- jangka pendek (3.995.792) (10.274) (4.006.066) current -
Nilai kini liabilitas imbalan Present value obligation
kerja - jangka panjang 17.988.393 5.791.590 23.779.983 non-current -
Mutasi kewajiban imbalan kerja adalah sebagai The movements in the employee benefit obligations
berikut: are as follow:
2025
Imbalan kerja
jangka
Program panjang
imbalan lainnya/
pasti/ Other
Defined long-term
benefit plan benefits Total
Nilai kini liabilitas imbalan Present value employee benefits
kerja - awal tahun 21.984.185 5.801.864 27.786.049 obligation - at beginning of the year
Biaya jasa kini 1.755.544 605.694 2.361.238 Current service cost
Beban bunga 1.394.648 397.341 1.791.989 Interest expense
Pengukuran kembali - 1.368.020 1.368.020 Remeasurement
Dibebankan ke dalam laba rugi Charged to consolidated
konsolidasian (Catatan 21) 3.150.192 2.371.055 5.521.247 profit or loss (Note 21)
77
546
Page 547
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. LIABILITAS IMBALAN KERJA (lanjutan) 14. EMPLOYEE BENEFIT LIABILITIES (continued)
Mutasi kewajiban imbalan kerja adalah sebagai The movements in the employee benefit obligations
berikut: (lanjutan) are as follow: (continued)
2025
Imbalan kerja
Operational Excellence For Reliable Aviation Services
jangka
Program panjang
imbalan lainnya/
pasti/ Other
Defined long-term
benefit plan benefits Total
Pengukuran kembali Remeasurement on liabilities
liabilitas akibat: due to:
- Penyesuaian pengalaman (10.122) - (10.122) Experience adjustment -
- Perubahan Change in -
asumsi keuangan 931.426 - 931.426 financial assumptions
Dikreditkan ke dalam penghasilan Credited to other comprehensive
komprehensif lain 921.304 - 921.304 income
Imbalan yang dibayarkan (4.126.288) (15.401) (4.141.689) Benefit payments
Perubahan kurs (812.691) (253.545) (1.066.236) Foreign exchange differences
(4.938.979) (268.946) (5.207.925)
Nilai kini liabilitas imbalan Present value employee benefits
kerja - akhir tahun 21.116.702 7.903.973 29.020.675 obligation - at the end of year
2024
Imbalan kerja
jangka
Program panjang
imbalan lainnya/
pasti/ Other
Defined long-term
benefit plan benefits Total
Nilai kini liabilitas imbalan Present value employee benefits
kerja - awal tahun 22.912.271 4.816.145 27.728.416 obligation - at beginning of the year
Biaya jasa kini 1.823.346 525.665 2.349.011 Current service cost
Biaya jasa masa lalu 7.183 - 7.183 Past service cost
Beban bunga 1.440.483 315.047 1.755.530 Interest expense
Pengukuran kembali - 386.984 386.984 Remeasurement
Dibebankan ke dalam laba rugi Charged to consolidated
konsolidasian (Catatan 21) 3.271.012 1.227.696 4.498.708 profit or loss (Note 21)
Pengukuran kembali Remeasurement on liabilities
liabilitas akibat: due to:
- Penyesuaian pengalaman 985.706 - 985.706 Experience adjustment -
- Perubahan Change in -
asumsi keuangan (895.734) - (895.734) financial assumptions
Dikreditkan ke dalam penghasilan Credited to other comprehensive
komprehensif lain 89.972 - 89.972 income
Imbalan yang dibayarkan (3.229.626) - (3.229.626) Benefit payments
Perubahan kurs (1.059.444) (241.977) (1.301.421) Foreign exchange differences
Mutasi lain (4.289.070) (241.977) (4.531.047) Other movements
Nilai kini liabilitas imbalan Present value employee benefits
kerja - akhir tahun 21.984.185 5.801.864 27.786.049 obligation - at the end of year
78
547
Page 548
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. LIABILITAS IMBALAN KERJA (lanjutan) 14. EMPLOYEE BENEFIT LIABILITIES (continued)
Asumsi aktuarial yang signifikan untuk penentuan Significant actuarial assumptions for the
liabilitas imbalan kerja adalah tingkat diskonto dan determination of liabilities for employee benefit are
kenaikan gaji yang diharapkan. Analisis sensitivitas discount rate and expected salary increase. The
di bawah ini ditentukan berdasarkan masing-masing sensitivity analyses below have been determined
perubahan asumsi yang mungkin terjadi pada akhir based on possible changes in the respective
periode pelaporan, dengan semua asumsi lain assumptions occurring at the end of the reporting
konstan. period, while holding all other assumptions constant.
2025 2024
Imbalan kerja Imbalan kerja
Program jangka panjang Program jangka panjang
imbalan pasti/ lainnya/ imbalan pasti/ lainnya/
Defined Other long-term Defined Other long-term
benefit plan benefits benefit plan benefits
Tingkat diskonto Discount rate
Tingkat diskonto +1% (1.175.659) (291.958) (1.575.606) (428.782) Discount rate +1%
Tingkat diskonto -1% 2.802.336 882.985 1.834.633 473.678 Discount rate -1%
Tingkat kenaikan gaji Future salary increment rate
Tingkat kenaikan gaji +1% 2.936.417 682.899 1.971.177 366.079 Salary increment rate +1%
Tingkat kenaikan gaji -1% (1.317.681) (117.453) (1.717.948) (337.200) Salary increment rate -1%
Analisis jatuh tempo yang diharapkan dari manfaat Expected maturity analysis of undiscounted pension
pensiun yang tidak terdiskonto adalah sebagai benefits is as follow:
Laporan Keuangan - Financial Report
berikut:
2025
Kurang 1 sampai 5 Lebih dari
dari 1 tahun/ tahun/ 5 tahun/
Less than a year Between 1-5 years Over 5 years
Program imbalan pasti 3.427.619 7.212.242 184.673.631 Defined benefit plan
Imbalan kerja jangka Other long-term
panjang lainnya 119.256 3.569.185 24.386.742 benefits
Saldo akhir 3.546.875 10.781.427 209.060.373 Ending balance
2024
Kurang 1 sampai 5 Lebih dari
dari 1 tahun/ tahun/ 5 tahun/
Less than a year Between 1-5 years Over 5 years
Program imbalan pasti 3.995.792 10.483.202 171.031.137 Defined benefit plan
Imbalan kerja jangka Other long-term
panjang lainnya 10.274 1.219.325 20.303.648 benefits
Saldo akhir 4.006.066 11.702.527 191.334.785 Ending balance
79
548
Page 549
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
15. SEWA 15. LEASES
a. Aset hak-guna yang diakui dalam laporan posisi a. Right-of-use asset recognised in the
keuangan konsolidasian consolidated statement of financial position
Tabel berikut menunjukkan rincian aset hak- The table shows details of right-of-use assets in
guna dalam laporan posisi keuangan the Group’s consolidated statement of financial
Operational Excellence For Reliable Aviation Services
konsolidasian Grup: position:
2025
Dampak dari
Saldo awal/ modifikasi sewa/
Beginning Penambahan/ Pengurangan/ Impact of lease Saldo akhir/
balance Additions Deduction modification Ending balance
Harga perolehan Cost
Bangunan dan prasarana 2.112.158 - - - 2.112.158 Building and improvements
Tanah 45.655.937 - (25.943.070) - 19.712.867 Land
Peralatan dan Warehouse tools
perlengkapan bengkel 2.434.519 - - - 2.434.519 and equipments
Peralatan kantor dan Office equipments
komputer 2.638.269 - - - 2.638.269 and computers
Kendaraan 1.095.827 - - (89.092) 1.006.735 Vehichle
Total 53.936.710 - (25.943.070) (89.092) 27.904.548 Total
Akumulasi Accumulated
penyusutan: depreciation:
Bangunan dan prasarana (1.634.376) (460.666) - - (2.095.042) Building and improvements
Tanah (19.291.794) (4.437.364) 12.172.101 - (11.557.057) Land
Peralatan dan Warehouse tools
perlengkapan bengkel (2.434.517) - - - (2.434.517) and equipments
Peralatan kantor dan Office equipments
komputer (2.014.735) (356.304) - - (2.371.039) and computers
Kendaraan (377.253) (360.880) - - (738.133) Vehichle
Total (25.752.675) (5.615.214) 12.172.101 - (19.195.788) Total
Nilai tercatat 28.184.035 8.708.760 Carrying amount
2024
Dampak dari
Saldo awal/ modifikasi sewa/
Beginning Penambahan/ Pengurangan/ Impact of lease Saldo akhir/
balance Additions Deduction modification Ending balance
Harga perolehan Cost
Bangunan dan prasarana 5.745.534 949.162 (4.582.538) - 2.112.158 Building and improvements
Tanah 45.551.921 104.016 - - 45.655.937 Land
Peralatan dan Warehouse tools
perlengkapan bengkel 2.434.519 - - - 2.434.519 and equipments
Peralatan kantor dan Office equipments
komputer 2.638.269 - - - 2.638.269 and computers
Kendaraan - 1.095.827 - - 1.095.827 Vehichle
Total 56.370.243 2.149.005 (4.582.538) - 53.936.710 Total
Akumulasi penyusutan: Accumulated depreciation:
Bangunan dan prasarana (2.829.376) (887.972) 2.082.972 - (1.634.376) Building and improvements
Tanah (14.854.430) (4.437.364) - - (19.291.794) Land
Peralatan dan Warehouse tools
perlengkapan bengkel (2.295.010) (139.507) - - (2.434.517) and equipments
Peralatan kantor dan Office equipments
komputer (1.658.431) (356.304) - - (2.014.735) and computers
Kendaraan - (377.253) - - (377.253) Vehichle
Total (21.637.247) (6.198.400) 2.082.972 - (25.752.675) Total
Nilai tercatat 34.732.996 28.184.035 Carrying amount
80
549
Page 550
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
15. SEWA (lanjutan) 15. LEASES (continued)
a. Aset hak-guna yang diakui dalam laporan posisi a. Right-of-use asset recognised in the
keuangan konsolidasian (lanjutan) consolidated statement of financial position
(continued)
Tabel berikut menunjukkan rincian liabilitas sewa The table shows details of lease liabilities in the
dalam laporan posisi keuangan konsolidasian Group’s consolidated statement of financial
Grup: position:
2025 2024
Liabilitas sewa bruto Gross lease liabilities
- pembayaran sewa minimum minimum lease payment -
Tidak lebih dari satu tahun 5.149.811 10.973.925 Not later than one year
Lebih dari satu tahun dan Over one year but not longer
kurang dari lima tahun 7.466.251 36.511.734 than five years
Lebih dari lima tahun 2.463.918 13.317.451 Later than five years
Beban di masa Future charges
depan atas sewa (3.099.820) (15.532.261) on leases
Nilai kini liabilitas sewa 11.980.160 45.270.849 Present value of lease liabilities
Nilai kini liabilitas sewa Present value of lease liabilities
Laporan Keuangan - Financial Report
Tidak lebih dari satu tahun 3.394.940 6.624.431 Not later than one year
Lebih dari satu tahun dan Over one year but not longer
kurang dari lima tahun 7.826.960 25.881.150 than five years
Lebih dari lima tahun 758.260 12.765.268 Later than five years
11.980.160 45.270.849
Dikurangi: Less:
Bagian jangka pendek (3.394.940) (6.624.431) Current portion
Bagian jangka panjang 8.585.220 38.646.418 Non-current portion
Rincian nilai kini liabilitas sewa adalah sebagai Details of present value of lease liabilities are as
berikut: follow:
2025 2024
Pihak berelasi (Catatan 29) 10.999.197 43.610.438 Related parties (Note 29)
Pihak ketiga 980.963 1.660.411 Third parties
11.980.160 45.270.849
b. Jumlah yang diakui dalam laporan laba rugi b. Amounts recognized in the consolidated
konsolidasian statement of profit or loss
Dalam laporan laba rugi konsolidasian, Grup In the consolidated statement of profit or loss, the
mengakui beban depresiasi atas aset hak guna Group recognized depreciation expense on
untuk tahun yang berakhir pada tanggal right-of-use assets for the year ended December
31 Desember 2025 dan 2024 masing-masing 31, 2025 and 2024 amounting to US$5.62 million
sebesar AS$5,62 juta dan AS$6,20 juta. and US$6.20 million, respectively.
Dalam laporan laba rugi konsolidasian, Grup In the consolidated statement of profit or loss, the
mengakui beban keuangan atas liabilitas sewa Group recognized finance cost from the lease
untuk tahun yang berakhir pada tanggal liabilities for the year ended December 31, 2025
31 Desember 2025 dan 2024 masing-masing and 2024 amounting to US$4.26 million and
adalah sebesar AS$4,26 juta dan AS$5,20 juta US$5.20 million, respectively (Note 26).
(Catatan 26).
81
550
Page 551
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
15. SEWA (lanjutan) 15. LEASES (continued)
b. Jumlah yang diakui dalam laporan laba rugi b. Amounts recognized in the consolidated
konsolidasian (lanjutan) statement of profit or loss (continued)
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2025 and
31 Desember 2025 dan 2024, Grup mengakui 2024, the Group recognized expenses related
Operational Excellence For Reliable Aviation Services
beban yang berkaitan dengan sewa aset jangka short-term lease, low value asset and variable
pendek, sewa aset bernilai rendah dan sewa lease amounting to US$4.36 million and
variabel sebesar AS$4,36 juta dan AS$2,52 juta. US$2.52 million, respectively. For the year
Untuk tahun yang berakhir pada tanggal ended December 31, 2025 and 2024, payments
31 Desember 2025 dan 2024, pengeluaran kas for leases were amounting to US$12.68 million
untuk pembayaran sewa masing-masing adalah and US$7.47 million, respectively.
sebesar AS$12,68 juta dan AS$7,47 juta.
16. MODAL SAHAM 16. SHARE CAPITAL
Pemegang saham Grup pada tanggal 31 Desember The Group’s shareholders as at December 31, 2025
2025 dan 2024 adalah sebagai berikut: and 2024 were as follows:
2025
Persentase Total modal
Total saham/ kepemilikan/ disetor/
Number of Percentage Total paid-up
Nama pemegang saham shares of ownership capital Name of shareholders
Saham Seri A: Series A Shares:
Garuda 25.156.058.796 20,96% 195.806.416 Garuda
PT Aero Wisata 254.101.604 0,21% 1.977.843 PT Aero Wisata
Andi Fahrurrozi (Direktur) 144.400 0,00% 1.086 Andi Fahrurrozi (Director)
Masyarakat (masing-masing
di bawah 5% dari jumlah) 2.823.206.700 2,35% 21.230.310 Public (each below 5% of the total)
Jumlah saham seri A 28.233.511.500 23,52% 219.015.655 Total series A shares
Saham Seri B: Series B Shares:
PT Angkasa Pura Indonesia 82.100.173.900 68,40% 122.883.435 PT Angkasa Pura Indonesia
Garuda 9.093.245.600 7,58% 14.081.463 Garuda
PT Aero Wisata 91.850.900 0,08% 141.818 PT Aero Wisata
Andi Fahrurrozi (Direktur) 527.900 0,00% 815 Andi Fahrurrozi (Director)
Endang Tardiana (Direktur) 1.000 0,00% 2 Endang Tardiana (Director)
Bobi Gumelar Raspati (Direktur) 679 0,00% 1 Bobi Gumelar Raspati (Director)
Masyarakat (masing-masing
di bawah 5% dari jumlah) 503.556.945 0,42% 760.637 Public (each below 5% of the total)
Jumlah saham seri B 91.789.356.924 76,48% 137.868.171 Total series B shares
120.022.868.424 100,00% 356.883.826
2024
Persentase Total modal
Total saham/ kepemilikan/ disetor/
Number of Percentage Total paid-up
Nama pemegang saham shares of ownership capital Name of shareholders
Garuda 25.156.058.796 89,10% 195.806.416 Garuda
Aero Wisata 254.101.604 0,90% 1.977.843 PT Aero Wisata
Andi Fahrurrozi (Direktur) 144.400 0,00% 1.086 Andi Fahrurrozi (Director)
Pudjo Sarwoko (Direktur) 89.200 0,00% 671 Pudjo Sarwoko (Director)
Irvan Pribadi (Direktur) 62.800 0,00% 472 Irvan Pribadi (Director)
Masyarakat (masing-masing
di bawah 5% dari jumlah) 2.823.054.700 10,00% 21.229.167 Public (each below 5% of the total)
28.233.511.500 100,00% 219.015.655
82
551
Page 552
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. MODAL SAHAM (lanjutan) 16. SHARE CAPITAL (continued)
Perubahan Anggaran Dasar mengenai peningkatan The amendment to the Articles of Association
modal yang ditempatkan dan disetor penuh, setelah regarding the increase in issued and fully paid capital,
pelaksanaan PMHMETD I sejumlah 9.332.467.476 following the implementation of the PMHMETD I
lembar saham, telah dimuat dalam Akta Notaris No. totaling 9,332,467,476 shares, has been included in
2 oleh Notaris Shanti Indah Lestari, S.H., M.Kn., pada Notarial Deed No. 2 by Notary Shanti Indah Lestari,
tanggal 15 Januari 2025. Pemberitahuan perubahan S.H., M.Kn., on January 15, 2025. Notification of this
ini telah resmi diterima dan dicatat oleh Kementerian amendment has been officially received and
Hukum Republik Indonesia, sesuai dengan recorded by the Minister of Law of the Republic
Keputusan No. AHU-AH.01.03-0008303, tertanggal of Indonesia, in accordance with Decree
16 Januari 2025. Berkaitan dengan perubahan No. AHU-AH.01.03-0008303, dated January 16,
Anggaran Dasar yang telah disetujui tersebut, saldo 2025. Following the amendment to the Articles of
dalam akun “Uang Muka Setoran Modal” pada Association mentioned before, the balance in the
tanggal 31 Desember 2024 telah direklasifikasi. “Advance for Share Capital” account at December
Proses reklasifikasi ini mengalokasikan AS$14,08 31, 2024 was reclassified. This reclassification
juta ke akun “Modal Saham” dan AS$11,83 juta ke resulted in an allocation of US$14.08 million to the
akun “Tambahan Modal Disetor”. “Share Capital” account and US$11.83 million
to the “Additional Paid-in Capital” account.
Perubahan Anggaran Dasar mengenai peningkatan The amendment to the Articles of Association
modal dasar menjadi 28.233.511.500 saham Seri A regarding the increase in share capital to
dan 287.065.954.000 saham seri B telah dimuat 28,233,511,500 series A shares and
Laporan Keuangan - Financial Report
dalam Akta Notaris No. 8 oleh Notaris Shanti Indah 287,065,954,000 series B shares has been included
Lestari, S.H., M.Kn., pada tanggal 24 Oktober 2025. in Notarial Deed No. 8 by Notary Shanti Indah Lestari,
Pemberitahuan perubahan ini telah resmi diterima S.H., M.Kn., on October 24, 2025. Notification of this
dan dicatat oleh Kementerian Hukum amendment has been officially received and
Republik Indonesia, sesuai dengan Keputusan recorded by the Minister of Law of the Republic of
No. AHU-AH.01.03-0246198, tertanggal 26 Oktober Indonesia, in accordance with Decree
2025. No. AHU-AH.01.03-0246198, dated October 26,
2025.
Pada tanggal 3 November 2025, Perusahaan On November 3, 2025, the Company submitted a
menyampaikan kepada surat pernyataan kepada registration statement to OJK in connection with
OJK sehubungan dengan PMHMETD II melalui Surat PMHMETD II through Cover Letter Registration
Pengantar Pernyataan Pendaftaran Statement No. GMF/DT/SPE-2033/25. The
No. GMF/DT/SPE-2033/25 yang ditujukan kepada Company offers a maximum of 90.050.687.400 new
OJK. Perseroan menawarkan sebanyak-banyaknya shares of Series B with a nominal value of Rp25 for
90.050.687.400 saham baru seri B dengan nilai each share, representing a maximum of 73.65% of
nominal Rp25 per saham, yang mewakili sebanyak- the paid-up and fully paid capital after PMHMETD II
banyaknya 73,65% dari modal ditempatkan dan (“Series B New Shares”), thus the value of
disetor penuh setelah PMHMETD II (“Saham Baru PMHMETD II is a maximum of Rp6,213,497,430,600.
seri B”), sehingga nilai PMHMETD II adalah
sebanyak-banyaknya Rp6.213.497.430.600.
Perusahaan telah menerima pernyataan efektif dari The Company had received an effective statement on
OJK atas PMHMETD II pada tanggal 11 Desember PMHMETD II from the OJK on December 11, 2025.
2025.
Sesuai dengan Akta Notaris No. 146 oleh Notaris In accordance with Notarial Deed No. 146 by Notary
Asep Heryanto, S.H., M.Kn., tertanggal 29 Desember Asep Heryanto, S.H., M.Kn., dated December 29,
2025, PT Angkasa Pura Indonesia mengakuisisi 2025, PT Angkasa Pura Indonesia acquired
82.100.173.900 Saham Baru seri B dengan 82,100,173,900 Series B New Shares by executing a
melaksanakan transaksi penyetoran aset non-tunai, non-cash asset contribution transaction, transferring
memindahkan kepemilikan lahan kepada ownership of the land to the Company.
Perusahaan.
83
552
Page 553
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. MODAL SAHAM (lanjutan) 16. SHARE CAPITAL (continued)
Hasil penilaian nilai wajar atas aset inbreng dari The valuation of the fair value of the contributed
Penilai Independen KJPP Ruky, Safrudin dan Rekan, assets by Independent Appraisers KJPP Ruky,
Nomor 00089/2.0095-00/BS/05/0269/1/XII/2025 Safrudin, and Partners, Number 00089/2.0095-
pada tanggal 10 Desember 2025, adalah sebesar 00/BS/05/0269/1/XII/2025 on December 10, 2025,
Rp5.664.912.000.000, yang setara dengan amounted to Rp5,664,912,000,000, equivalent to
Operational Excellence For Reliable Aviation Services
AS$339.158.281. US$339,158,281.
Peningkatan modal saham juga merupakan setoran Additional share capital also represents capital
modal dari pemegang saham publik yang diterima contributions from public shareholders received by
oleh Perusahaan dalam rangka penawaran saham the Company in connection with the issuance of
Seri B berdasarkan aksi korporasi PMHMETD II. Series B shares under corporate action of PMHMETD
Grup menerima setoran kas dari masyarakat sebesar II. The Group received cash contributions from public
AS$1.473.603 atas penerbitan saham baru seri B amounting to US$1,473,603 for the issuance of
sebanyak 356.715.548 lembar saham. 356,715,548 Series B new shares.
Pada laporan keuangan per 31 Desember 2025, In the financial statements as of December 31, 2025,
transaksi ini dicatatkan pada “Modal Saham” dan this transaction is recorded under "Share Capital" and
“Modal Ditempatkan dan Disetor” sebagai bagian “Additional Paid-in Capital” as part of equity section
ekuitas laporan posisi keuangan konsolidasian of the consolidated statement of financial position,
setelah dikurangi dengan biaya sehubungan dengan after deducting share issuance costs amounted to
emisi saham sebesar Rp53.755.797.040, yang Rp53,755,797,040, equivalent to US$3,203,209.
setara dengan AS$3.203.209.
17. TAMBAHAN MODAL DISETOR 17. ADDITIONAL PAID-IN CAPITAL
2025 2024
Tambahan modal disetor 1.142.271 1.142.271 Additional paid-in capital
Agio saham 292.285.489 62.932.264 Share premium
Biaya emisi saham (5.016.528) (1.813.319) Share issuance cost
Pengampunan pajak 156.020 156.020 Tax amnesty
288.567.252 62.417.236
Tambahan modal disetor Additional paid-in capital
Akun ini merupakan selisih antara jumlah diterima This account represents the difference between the
atas utang jangka panjang kepada Garuda, amount received from a long-term loan to Garuda, a
pemegang saham, di tahun 2013, dan nilai wajar dari shareholder, in 2013, and fair value of the financial
liabilitas keuangan sebesar Rp14.316.458.399 liability amounting to Rp14,316,458,399 (equivalent
(setara dengan AS$1.523.027) dikurangi pajak to US$1,523,027) net of tax amounting to
sebesar Rp3.579.114.600 (setara dengan Rp3,579,114,600 (equivalent to US$380,756).
AS$380.756).
84
553
Page 554
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
17. TAMBAHAN MODAL DISETOR (lanjutan) 17. ADDITIONAL PAID-IN CAPITAL (continued)
Agio saham Share premium
Agio saham berasal dari selisih antara harga Share premium arose from the difference between
penawaran saham sebesar Rp400 per saham dan the share offering price of Rp400 per share and the
nilai nominal sebesar Rp100 per saham pada saat nominal value of Rp100 per share at initial public
penawaran umum perdana Grup pada tahun 2017 offering in 2017 with a total aggregate amount of
dengan jumlah keseluruhan sebesar Rp847,005,346,925 (equivalent to US$62,932,264),
Rp847.005.346.925 (setara dengan the difference between the share offering price of
AS$62.932.264), selisih antara harga penawaran Rp46 per share and the nominal value of Rp25 per
saham sebesar Rp46 per saham dan nilai nominal share at the time of the PMHMETD I in 2024 with a
sebesar Rp25 per saham pada saat PMHEMTD I total amount of Rp195,981,819,396 (equivalent to
pada tahun 2024 dengan jumlah keseluruhan US$12,138,690), and the difference between the
sebesar Rp195.981.819.396 (setara dengan share offering price of Rp69 per share and the
AS$12.138.690), dan selisih antara harga nominal value of Rp25 per share at the time of
penawaran saham sebesar Rp69 per saham dan PMHMETD II in 2025 with a total amount of
nilai nominal sebesar Rp25 per saham pada saat Rp3,628,103,061,836 (equivalent to
PMHEMTD II pada tahun 2025 dengan jumlah US$217,214,535).
keseluruhan sebesar Rp3.628.103.061.836 (setara
dengan AS$217.214.535).
Pengampunan pajak Tax amnesty
Laporan Keuangan - Financial Report
Grup mengikuti program Pengampunan Pajak The Group participated in a Tax Amnesty program
dengan telah menyampaikan Surat Pernyataan and submitted an Asset Declaration Letter (“SPH”) for
Harta (“SPH”) kepada Menteri Keuangan Republik Tax Amnesty to the Finance Minister of the Republic
Indonesia. Permohonan Pengampunan Pajak Grup of Indonesia. The application for the Tax Amnesty of
telah disetujui oleh Direktorat Jenderal Pajak melalui the Group was approved by the Directorate General
Surat Keterangan Pengampunan Pajak No. KET- of Taxes through Tax Remission Certificate No. KET-
280/PP/WPJ.19/2017 pada tanggal 3 April 2017. 280/PP/ WPJ.19/2017 dated 3 April 2017. The Group
Grup membukukan aset pengampunan pajak recorded tax amnesty assets amounting to
sebesar Rp2.078.500.000 (setara AS$156.020). Rp2,078,500,000 (equivalent to US$156,020). There
Tidak terdapat liabilitas pengampunan pajak. are no tax amnesty liabilities recorded.
Kenaikan aset pengampunan pajak dicatat sebagai An increase of Tax Amnesty Assets recorded as
”Tambahan Modal Disetor” sebesar AS$156.020. “Additional Paid-in Capital” amounted to
US$156,020.
18. PENGHASILAN KOMPREHENSIF LAIN 18. OTHER COMPREHENSIVE INCOME
2025 2024
Saldo awal tahun (15.900.891) (16.353.693) At beginning of year
Keuntungan revaluasi Gain on revaluation
aset tetap 1.444.464 698.220 of fixed asset
Pengukuran kembali Remeasurement of post-
imbalan pasca kerja (921.304) (89.972) employment benefits
Pajak penghasilan terkait (114.022) (133.815) Related income tax
Selisih kurs karena penjabaran Exchange differences due to
laporan keuangan (12.891) (21.631) financial statement translation
Saldo akhir tahun (15.504.644) (15.900.891) At end of the year
85
554
Page 555
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. CADANGAN UMUM 19. GENERAL RESERVE
Berdasarkan Undang-Undang Perseroan Terbatas Based on Limited Liability Company Law No.40 Year
No.40 Tahun 2007, Grup wajib menyisihkan jumlah 2007, the Group shall provide appropriation in certain
tertentu dari laba neto setiap tahun buku untuk amounts, of its net income in each year for the
cadangan apabila saldo laba positif sampai general reserve if there are available retained
cadangan tersebut mencapai paling sedikit 20% dari earnings, until the general reserve reaches at least
Operational Excellence For Reliable Aviation Services
jumlah modal yang ditempatkan dan disetor. 20% of issued and paid-up capital.
Pada tanggal 31 Desember 2025 dan 2024, Grup As at December 31, 2025 and 2024, the Group has
telah membentuk cadangan umum sebesar established a statutory reserve balance amounting to
AS$7.492.540 dari jumlah modal ditempatkan dan US$7,492,540 of its issued and paid-up capital.
disetor.
20. PENDAPATAN 20. REVENUE
2025 2024
Reparasi dan overhaul 390.033.515 314.331.256 Repair and overhaul
Perawatan 77.923.819 84.801.965 Line maintenance
Operasi lainnya 23.925.460 22.089.965 Other operations
491.882.794 421.223.186
Berikut ini adalah rincian pendapatan usaha yang Revenues from the following customers represent
melebihi 10% dari jumlah pendapatan: more than 10% of total revenues:
% terhadap
Jumlah pendapatan/Total revenue jumlah pendapatan/total revenue
Pelanggan/Customers 2025 2024 2025 2024
Garuda (Catatan 29) 210.196.171 221.315.621 43% 53%
Citilink (Catatan 29) 139.799.552 96.425.535 28% 23%
349.995.723 317.741.156
21. BEBAN PEGAWAI 21. EMPLOYEE EXPENSES
2025 2024
Gaji dan tunjangan 102.263.380 104.046.275 Salaries and allowances
Insentif 7.446.736 4.338.004 Incentives
Imbalan kerja (Catatan 14) 5.521.247 4.498.708 Employee benefits (Note 14)
Biaya kontribusi Pension contribution
dana pensiun (Catatan 14) 4.044.365 2.356.631 expense (Note 14)
Lain-lain (masing-masing Others (each below
di bawah AS$1.000.000) 1.583.005 1.329.485 US$1,000,000)
120.858.733 116.569.103
86
555
Page 556
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. BEBAN MATERIAL 22. MATERIAL EXPENSES
2025 2024
Suku cadang repairable 75.852.330 65.295.179 Repairable spare parts
Suku cadang expendable 52.278.342 38.707.768 Expendable spare parts
Kurir dan pengiriman 14.353.785 12.051.897 Courier and freight
Lain-lain (masing-masing Others
di bawah AS$1.000.000) 2.327.717 1.123.020 (each below US$1,000,000)
144.812.174 117.177.864
23. BEBAN SUBKONTRAK 23. SUBCONTRACT EXPENSES
2025 2024
Komponen subkontrak 108.326.619 99.565.037 Subcontract components
Jasa teknis dan penunjang Technical and ground
penerbangan 294.220 825.940 handling services
108.620.839 100.390.977
Laporan Keuangan - Financial Report
24. BEBAN OPERASIONAL 24. OPERATING EXPENSES
2025 2024
Jasa profesional 5.005.604 1.878.128 Professional fees
Promosi 4.496.593 2.993.717 Promotion
Sewa 4.363.300 2.515.191 Rental
Pemeliharaan dan perbaikan 3.508.630 3.619.654 Maintenance and repairs
Pajak 2.853.410 1.812.397 Tax
Listrik, air dan telepon 2.813.456 1.941.897 Electricity, water and telephone
Perjalanan dan transportasi 2.661.810 3.054.677 Travel and transportation
Penurunan/(pemulihan) atas Impairment/(recovery) of
pencadangan uang muka, neto 2.228.728 (486.833) allowance for advances, net
Asuransi 1.883.253 886.327 Insurance
Lain-lain (masing-masing Others
di bawah AS$1.000.000) 2.483.753 2.226.751 (each below US$1,000,000)
32.298.537 20.441.906
Lihat Catatan 29 untuk rincian transaksi dengan Refer to Note 29 for details of related parties’
pihak berelasi. transactions.
25. BEBAN OPERASI LAINNYA, NETO 25. OTHER OPERATING EXPENSES, NET
2025 2024
Penurunan/(pemulihan) nilai Impairment/(recovery) of
persediaan, neto (Catatan 7) 4.238.326 (1.017.955) inventories, net (Note 7)
Penurunan nilai Impairment of
piutang usaha, piutang lain-lain trade receivables, other
dan aset kontrak kepada receivables and contract
pelanggan, neto 1.152.211 6.355.927 assets to customers, net
Lain-lain (masing-masing Others (each below
di bawah AS$1.000.000) - 606.512 US$1,000,000)
5.390.537 5.944.484
87
556
Page 557
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. BEBAN KEUANGAN 26. FINANCE COSTS
2025 2024
Pinjaman 15.955.339 14.970.923 Borrowings
Liabilitas sewa (Catatan 15b) 4.255.532 5.195.541 Lease liabilities (Note 15b)
20.210.871 20.166.464
Operational Excellence For Reliable Aviation Services
27. BEBAN/(PENGHASILAN) LAIN-LAIN, NETO 27. OTHER EXPENSES/(INCOME), NET
2025 2024
Kerugian/(keuntungan)
selisih kurs, neto 6.582.296 (1.794.249) Foreign exchange loss/(gain), net
Pemulihan atas akrual denda kontrak (2.182.444) - Reversal of accrual of contract penalty
Pemulihan atas akrual pajak (2.151.318) - Reversal of tax accrual
Lain-lain, neto (1.729.765) (270.327) Others, net
518.769 (2.064.576)
28. LABA PER SAHAM 28. EARNING PER SHARE
Laba per saham dasar dihitung dengan membagi Basic earnings per share are calculated by dividing
laba yang dapat diatribusikan kepada pemilik entitas profit attributable to owners of the parent by the
induk dengan jumlah rata-rata tertimbang saham weighted average number of ordinary shares
biasa yang beredar pada periode yang outstanding during the period.
bersangkutan.
Berikut ini data yang digunakan untuk perhitungan Below is the data used for the computation of basic
laba per saham dasar: earnings per share:
2025 2024
Laba yang dapat
diatribusikan kepada Profit attributable to
pemilik entitas induk 33.949.155 26.891.116 owners of the parent
Rata-rata tertimbang jumlah Weighted average number of
saham yang beredar - outstanding share -
dasar dan dilusian 38.012.613.895 28.233.511.500 basic and diluted
Laba per saham - Earnings per share -
dasar dan dilusian 0,0009 0,0010 basic and diluted
Pada tanggal 31 Desember 2025 dan 2024, tidak ada As at December 31, 2025 and 2024, there were no
efek yang berpotensi menjadi saham. Oleh karena existing instruments which could result in the issue of
itu, laba per saham dilusian sama dengan laba per further shares. Therefore, diluted earnings per share
saham dasar. is equivalent to basic earnings per share.
88
557
Page 558
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. SIFAT RELASI DAN TRANSAKSI DENGAN PIHAK- 29. NATURE OF RELATIONSHIP AND
PIHAK BERELASI TRANSACTIONS WITH RELATED PARTIES
Sifat relasi Nature of relationship
Garuda adalah entitas Induk Grup. Garuda is the Group’s parent entity.
Seluruh entitas yang dikendalikan oleh Garuda All entities controlled by Garuda or where garuda
serta entitas dimana Garuda memiliki pengaruh has significant influence are presented as
signifikan disajikan sebagai pihak berelasi. related parties.
Pemerintah Republik Indonesia melalui The Government of the Republic of Indonesia
PT Danantara Asset Management (Persero) represented by PT Danantara Asset
(“Danantara”) adalah pemegang saham utama Management (Persero) (“Danantara”) is the
Garuda. majority shareholder of Garuda.
Seluruh entitas yang dimiliki dan dikendalikan All entities that are owned and controlled by the
oleh Danantara serta entitas dimana Danantara including entities where the Ministry
Kementerian Keuangan dan Kementerian of Finance and Ministry of State-owned
Badan Usaha Milik Negara Pemerintah Republik Enterprises Republic of Indonesia have
Indonesia memiliki pengaruh signifikan. significant influence.
Laporan Keuangan - Financial Report
Komisaris dan direksi merupakan manajemen Commissioners and directors are considered key
kunci. management personnel.
Saldo dan transaksi dengan pihak-pihak berelasi Balances and transactions with related parties
Saldo terkait dengan pihak-pihak berelasi Balances with related parties
% terhadap Aset/
Jumlah/Total (Liabilitas)/% to Assets/(Liabilities)
2025 2024 2025 2024
Kas dan setara kas/
Cash and cash equivalents
BNI 15.286.821 5.139.578
BRI 7.042.261 3.957.999
PT Bank Tabungan Negara
(Persero) Tbk 695 1.752
PT Bank Mandiri
(Persero) Tbk (”Mandiri”) 15.156.807 621.877
PT Bank Syariah Indonesia 84.420 151.983
PT Bank Pembangunan
Daerah Jawa Barat
dan Banten Tbk
(”Bank BJB”) 27 28
37.571.031 9.873.217 4,62% 2,33%
Kas dan setara kas yang
dibatasi penggunaannya/
Restricted cash and
cash equivalents
BRI 1.164.300 -
Mandiri 506.071 -
BNI 131.565 902.880
1.801.936 902.880 0,22% 0,21%
Piutang usaha/
Trade receivables
Citilink 40.057.563 45.852.094
Garuda 21.477.028 13.891.817
Lain - lain/Others 6.019.250 724.897
67.553.841 60.468.808 8,31% 14,24%
89
558
Page 559
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. SIFAT RELASI DAN TRANSAKSI DENGAN PIHAK- 29. NATURE OF RELATIONSHIP AND
PIHAK BERELASI (lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak-pihak berelasi Balances and transactions with related parties
(lanjutan) (continued)
Operational Excellence For Reliable Aviation Services
Saldo terkait dengan pihak-pihak berelasi Balances with related parties (continued)
(lanjutan)
% terhadap Aset/
Jumlah/Total (Liabilitas)/% to Assets/(Liabilities)
2025 2024 2025 2024
Aset kontrak/Contract assets
Garuda 43.638.745 25.896.811
Citilink 7.900.898 1.559.123
51.539.643 27.455.934 6,33% 6,47%
Utang usaha - bagian jangka pendek/
Trade payables - current portion
PT Angkasa Pura Indonesia 2.092.656 519.036
Citilink 1.804.186 1.804.186
Garuda 1.430.323 2.035.569
PT Aerotrans Services
Indonesia 315.194 173.338
PT Gapura Angkasa 17.536 104.094
Lain - lain/Others 291.012 229.142
5.950.907 4.865.365 0,85% 0,71%
Akrual/Accruals
Garuda 5.315.146 5.732.524
PT Aerotrans Services
Indonesia 357.659 197.335
PT Aero Systems Indonesia 294.928 310.547
Citilink 292.011 255.135
PT Gapura Angkasa 134.519 263.462
Lain - lain/Others 26.055 51.736
6.420.318 6.810.739 0,92% 1,00%
Utang usaha - bagian jangka panjang/
Trade payables - non-current portion
PT Angkasa Pura II (Persero) 2.110.480 2.635.490 0,30% 0,39%
Liabilitas sewa/Lease liabilities
PT Angkasa Pura Indonesia 10.749.574 43.105.400
Lain-lain/Others 249.623 505.038
10.999.197 43.610.438 1,58% 6,39%
Pinjaman jangka panjang/
Long-term loans
BNI 174.792.815 184.427.816
BRI 125.325.232 130.545.333
300.118.047 314.973.149 42,97% 46,15%
Liabilitas kontrak/Contract liabilities
Citilink 59.591.104 17.646.127
Garuda 53.815.978 43.953.199
113.407.082 61.599.326 16,24% 9,03%
90
559
Page 560
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. SIFAT RELASI DAN TRANSAKSI DENGAN PIHAK- 29. NATURE OF RELATIONSHIP AND
PIHAK BERELASI (lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak-pihak berelasi Balances and transactions with related parties
(lanjutan) (continued)
Transaksi dengan pihak-pihak berelasi Transaction with related parties
% terhadap Beban keuangan/
Jumlah/Total % to Finance costs
2025 2024 2025 2024
Beban keuangan/Finance costs
BNI 5.663.281 6.104.038
BRI 4.227.981 4.640.335
Lain-lain/Others 1.919.682 -
11.810.944 10.744.373 53,28% 65,09%
% terhadap Beban operasional/
Jumlah/Total % to Operating Expenses
2025 2024 2025 2024
Beban usaha/Operating expenses
PT Angkasa Pura Indonesia 7.963.998 8.294.962
Laporan Keuangan - Financial Report
PT Asuransi Jiwa Inhealth
Indonesia 5.493.853 4.901.811
Garuda 2.316.212 1.517.443
PT PLN (Persero) 2.296.578 1.541.373
PT Dirgantara Indonesia 2.284.571
PT Aerotrans Services Indonesia 1.862.870 1.812.296
BPJS Kesehatan 1.648.161 1.581.267
Citilink 962.528 1.084.830
PT Aero Systems Indonesia 712.803 614.557
PT Gapura Angkasa 189.114 674.256
PT Telekomunikasi Indonesia
(Persero) Tbk 171.160 194.402
Lain - lain/Others 769.162 860.780
26.671.010 23.077.977 6,18% 6,09%
Pendapatan dari pihak berelasi dan manfaat pada Revenues from related parties and benefits to the
Komisaris dan Direktur Grup Commissioners and Directors of the Group
a. Untuk tahun yang berakhir pada tanggal a. For the year ended December 31, 2025 and
31 Desember 2025 dan 2024, pendapatan dari 2024, revenues from related parties constituted
pihak berelasi masing-masing merupakan 72.65% and 78.01%, respectively of the total
72,65% dan 78,01% dari total pendapatan. revenues.
Rincian pendapatan dari pihak berelasi adalah The details of revenues from related parties are
sebagai berikut: as follows:
2025 2024
Garuda 210.196.171 221.315.621 Garuda
Citilink 139.799.552 96.425.535 Citilink
PT Pertamina (Persero) 4.700.576 7.221.829 PT Pertamina (Persero)
PT PLN (Persero) 777.218 1.489.890 PT PLN (Persero)
PT Gapura Angkasa 731.387 467.415 PT Gapura Angkasa
PT Kereta Api Indonesia (Persero) 591.222 232.045 PT Kereta Api Indonesia (Persero)
PT Pupuk Indonesia (Persero) 531.294 6.499 PT Pupuk Indonesia (Persero)
Lain-lain 44.887 1.437.420 Others
Jumlah 357.372.307 328.596.254 Total
91
560
Page 561
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. SIFAT RELASI DAN TRANSAKSI DENGAN PIHAK- 29. NATURE OF RELATIONSHIP AND
PIHAK BERELASI (lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak-pihak berelasi Balances and transactions with related parties
(lanjutan) (continued)
Operational Excellence For Reliable Aviation Services
Pendapatan dari pihak berelasi dan manfaat pada Revenues from related parties and benefits to the
Komisaris dan Direktur Grup (lanjutan) Commissioners and Directors of the Group
(continued)
b. Grup menyediakan manfaat pada Komisaris dan b. The Group provides benefits to the
Direktur Grup sebagai berikut: Commissioners and Directors of the Group as
follows:
2025 2024
Komisaris Commissioners
Imbalan kerja jangka pendek 648.561 787.327 Short-term benefits
Imbalan kerja jangka
panjang lainnya 74.058 72.817 Other long-term employee benefits
722.619 860.144
Direksi Directors
Imbalan kerja jangka pendek 1.479.508 1.762.764 Short term benefits
Imbalan kerja jangka
panjang lainnya 120.423 247.858 Other long-term employee benefits
1.599.931 2.010.622
Grup tidak memberikan kompensasi berbasis The Group does not provide share-based
saham kepada manajemen kunci dan tidak compensation to key management and there is
terdapat pesangon pemutusan kontrak kerja no severance pay for termination of employment
kepada manajemen kunci. contracts to key management.
30. INFORMASI SEGMEN 30. SEGMENT INFORMATION
Grup melaporkan segmen-segmen berdasarkan jasa The Group’s reportable segments are based on its
yang diberikan: operating divisions:
a. Jasa pemeliharaan dan perbaikan pesawat a. Repair and maintenance airframe, engine and
airframe, engine, dan component, component,
b. Jasa pemeliharaan dan perbaikan pesawat line b. Line maintenance and technical ground
maintenance dan technical ground handling, dan handling, and
c. Operasi lainnya dari entitas anak. c. Other operations from subsidiary.
92
561
Page 562
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30. INFORMASI SEGMEN (lanjutan) 30. SEGMENT INFORMATION (continued)
Berikut ini adalah informasi segmen berdasarkan The following represents segment information based
segmen operasi: on the operating divisions:
2025
Jumlah
Reparasi dan Operasi sebelum
overhaul/ Perawatan/ lain-lain/ eliminasi/
Repair Line Other Total before Eliminasi/ Jumlah/
and overhaul maintenance operations elimination Elimination Total
PENDAPATAN SEGMENT
SEGMEN 390.033.515 77.923.819 29.973.700 497.931.034 (6.048.240) 491.882.794 REVENUES
LABA SEGMEN 46.196.953 14.086.648 286.941 60.570.542 - 60.570.542 SEGMENT INCOME
Penghasilan keuangan 890.900 Finance income
Beban keuangan (20.210.871) Finance costs
Beban lain-lain,
neto (518.769) Other expenses, net
Laba sebelum pajak 40.731.802 Income before tax
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSETS
Aset tetap segmen 468.596.711 1.836.200 378.077 470.810.988 - 470.810.988 Segment assets
Aset tidak dapat dialokasi - - - - - 342.169.133 Unallocated assets
Laporan Keuangan - Financial Report
Total aset 812.980.121 Total assets
KEWAJIBAN LIABILITIES
Kewajiban tidak dapat
dialokasi - - - - - 698.413.061 Unallocated liabilities
Penyusutan 18.855.079 381.145 95.208 19.331.432 - 19.331.432 Depreciation
2024
Jumlah
Reparasi dan Operasi sebelum
overhaul/ Perawatan/ lain-lain/ eliminasi/
Repair Line Other Total before Eliminasi/ Jumlah/
and overhaul maintenance operations elimination Elimination Total
PENDAPATAN SEGMENT
SEGMEN 314.331.256 84.801.965 24.983.207 424.116.428 (2.893.242) 421.223.186 REVENUES
LABA SEGMEN 17.666.924 24.040.770 296.389 42.004.083 - 42.004.083 SEGMENT INCOME
Penghasilan keuangan - - - - - 337.803 Finance income
Beban keuangan - - - - - (20.166.464) Finance cost
Penghasilan lain-lain, neto - - - - - 2.568.693 Other income, net
Laba sebelum pajak 24.744.115 Income before tax
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSETS
Aset tetap segmen 146.578.794 2.101.273 413.754 149.093.821 - 149.093.821 Segment assets
Aset tidak dapat dialokasi - - - - - 275.536.382 Unallocated assets
Total aset 424.630.203 Total assets
KEWAJIBAN LIABILITIES
Kewajian tidak dapat
dialokasi - - - - - 682.531.506 Unallocated liabilities
Penyusutan 18.170.164 439.921 84.684 18.694.769 - 18.694.769 Depreciation
93
562
Page 563
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. PERIKATAN 31. COMMITMENTS
Grup memiliki bank garansi yang digunakan sebagai The Group has bank guarantees which were used as
jaminan pelaksanaan pekerjaan dan rekening debt work performance guarantees and debt service
service reserve. Pada tanggal 31 Desember 2025 reserve account. As at December 31, 2025 and 2024,
dan 2024, bank garansi dijaminkan dengan kas dan the bank guarantees are secured with cash and cash
setara kas masing-masing sebesar AS$1.947.588 equivalents amounting to US$1,947,588 and
Operational Excellence For Reliable Aviation Services
dan AS$902.880, yang ditempatkan dalam rekening US$902,880, respectively, which was placed in a
tersendiri. separate account.
32. MANAJEMEN PERMODALAN 32. CAPITAL MANAGEMENT
Dalam mengelola permodalannya, Grup senantiasa In managing its capital, the Group safeguards its
mempertahankan kelangsungan usaha serta ability to continue as a going concern and to
memaksimalkan manfaat bagi pemegang saham dan maximise benefits to the shareholders and other
pemangku kepentingan lainnya. stakeholders.
Grup secara aktif dan rutin menelaah dan mengelola The Group actively and regularly reviews and
permodalannya untuk memastikan struktur modal manages its capital to ensure the optimal capital
dan pengembalian yang optimal bagi pemegang structure and return to the shareholders, taking into
saham, dengan mempertimbangkan efisiensi consideration the efficiency of capital use based on
penggunaan modal berdasarkan arus kas operasi operating cash flows and capital expenditure and
dan belanja modal, serta mempertimbangkan also consideration of future capital needs.
kebutuhan modal di masa yang akan datang.
Gearing ratio adalah sebagai berikut: The gearing ratio is as follows:
2025 2024
Pinjaman bank jangka panjang 372.781.125 391.222.725 Long-term bank borrowings
Kas dan setara kas (40.955.739) (12.623.481) Cash and cash equivalents
Pinjaman - neto 331.825.386 378.599.244 Net debt
Ekuitas 114.567.060 (257.901.303) Equity
Rasio pinjaman neto
terhadap ekuitas 289,63% (146,80%) Net debt to equity ratio
33. MANAJEMEN RISIKO KEUANGAN 33. FINANCIAL RISK MANAGEMENT
Faktor risiko keuangan Financial risk factors
Aktivitas Grup rentan terhadap berbagai risiko The Group’s activities are exposed to a variety of
keuangan: risiko pasar (termasuk risiko nilai tukar financial risks: market risk (including foreign
mata uang dan risiko tingkat bunga), risiko kredit dan exchange risk and interest rate risk), credit risk and
risiko likuiditas. Program manajemen risiko Grup liquidity risk. The Group’s overall risk management
secara keseluruhan dipusatkan pada pasar programme focuses on the unpredictability of
keuangan yang tidak dapat diprediksi dan Grup financial markets and seeks to minimise potential
berusaha untuk memperkecil efek yang berpotensi adverse effects on the Group’s financial
merugikan kinerja keuangan Grup. performance.
94
563
Page 564
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. MANAJEMEN RISIKO KEUANGAN (lanjutan) 33. FINANCIAL RISK MANAGEMENT (continued)
Faktor risiko keuangan (lanjutan) Financial risk factors (continued)
Grup menggunakan berbagai metode untuk The Group uses various methods to measure the risk
mengukur risiko yang dihadapinya. Metode ini to which it is exposed. These methods include
meliputi analisis sensitivitas untuk risiko tingkat suku sensitivity analysis in the case of interest rates,
bunga, nilai tukar dan risiko harga lainnya dan foreign exchange and other price risks and aging
analisis umur piutang untuk risiko kredit. analysis for credit risk.
a. Risiko pasar a. Market risk
(i) Risiko nilai tukar mata uang asing (i) Foreign currency exchange risk
Grup rentan terhadap risiko nilai tukar mata The Group is exposed to currency
uang yang timbul dari berbagai eksposur exchange risk arising from various non-
mata uang non-fungsional, terutama functional currency exposures, primarily
terhadap Rupiah. Risiko nilai tukar mata with respect to the Rupiah. Non-functional
uang non-fungsional timbul dari transaksi exchange risk arises from future
komersial di masa depan serta aset dan commercial transactions and recognised
liabilitas yang diakui. assets and liabilities.
Manajemen telah membuat kebijakan untuk Management has set up a policy to require
Laporan Keuangan - Financial Report
mengelola masing-masing risiko nilai tukar companies within the Group to manage
mata uang non-fungsional terhadap mata their non-functional exchange risk against
uang fungsional Grup. their functional currency.
Kebijakan berkaitan dengan risiko nilai The policy currently applied in connection
tukar yang saat ini dijalankan adalah secara with exchange rate risk is natural (i,e,
natural (tanpa lindung nilai) yaitu: without hedging), as follows:
Grup memanfaatkan peluang harga The Group takes advantage of
pasar nilai tukar mata uang lainnya opportunities in the market prices of
(multi-currency) untuk menutup other currencies (multi-currency) to
kemungkinan risiko melemahnya nilai cover possible risk of weakening value
tukar fungsional dan begitu sebaliknya, of the functional currency, and vice
sehingga secara natural risiko adanya versa. Thus, in a natural way, the risks
pergerakan nilai tukar mata uang non- of non-functional currency exchange
fungsional bisa dikurangi. Transaksi rate movements will be reduced.
valuta mata uang bisa dilakukan Currency transactions are always
dengan selalu mempertimbangkan conducted by considering the
kurs yang menguntungkan Grup. exchange rates favourable to the
Group.
Grup mengatur risiko dengan berusaha The Group manages the risk by
menyelaraskan penerimaan dan matching receipt and payment in each
pembayaran untuk setiap jenis mata individual currency.
uang.
95
564
Page 565
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. MANAJEMEN RISIKO KEUANGAN (lanjutan) 33. FINANCIAL RISK MANAGEMENT (continued)
Faktor risiko keuangan (lanjutan) Financial risk factors (continued)
a. Risiko pasar (lanjutan) a. Market risk (continued)
(i) Risiko nilai tukar mata uang asing (lanjutan) (i) Foreign currency exchange risk (continued)
Operational Excellence For Reliable Aviation Services
Pada tanggal 31 Desember 2025 dan As at December 31, 2025 and 2024, the
2024, Grup memiliki aset dan liabilitas Group had monetary assets and liabilities
moneter dalam mata uang non-fungsional denominated in non-functional currencies
sebagai berikut: as follows:
2025
Rupiah/ Rupiah Mata uang lain Jumlah setara
Rp/ (dalam AS$)/ (dalam AS$)/ AS$/
Rupiah/ Rupiah Other currencies US$
Rp (in US$) (in US$) Equivalents
ASET ASSETS
Kas dan setara kas dan
kas dan setara kas Cash and cash equivalents and
yang dibatasi restricted cash and
penggunaannya 505.285.113.956 30.108.754 91.793 30.200.547 cash equivalents
Investasi jangka pendek 2.422.766.994 144.367 - 144.367 Short-term Investment
Piutang usaha 1.128.162.607.831 67.224.563 104.931 67.329.494 Trade receivables
Piutang lain-lain 30.990.966.978 1.846.679 - 1.846.679 Other receivables
Total aset moneter 1.666.861.455.759 99.324.363 196.724 99.521.087 Total monetary assets
LIABILITAS LIABILITIES
Utang usaha (257.974.011.612 ) (15.372.066) (1.094.874) (16.466.940) Trade payables
Utang lain-lain (61.071.141.252) (3.639.086) - (3.639.086) Other payables
Akrual (161.998.911.570 ) (9.653.135) (92.340) (9.745.475) Accruals
Liabilitas sewa (201.051.039.069 ) (11.980.160) - (11.980.160) Lease liabilities
Total liabilitas moneter (682.095.103.503 ) (40.644.447) (1.187.214) (41.831.661) Total monetary liabilities
Aset moneter neto 984.766.352.256 58.679.916 (990.490) 57.689.426 Net monetary assets
2024
Rupiah/ Rupiah Mata uang lain Jumlah setara
Rp/ (dalam AS$)/ (dalam AS$)/ AS$/
Rupiah/ Rupiah Other currencies US$
Rp (in US$) (in US$) Equivalents
ASET ASSETS
Kas dan setara kas dan
kas dan setara kas Cash and cash equivalents and
yang dibatasi restricted cash and
penggunaannya 156.804.451.290 9.702.045 1.563 9.703.608 cash equivalents
Investasi jangka pendek 2.152.826.886 133.203 - 133.203 Short-term Investment
Piutang usaha 1.055.201.804.363 65.289.061 - 65.289.061 Trade receivables
Piutang lain-lain 43.173.114.226 2.671.273 - 2.671.273 Other receivables
Total aset moneter 1.257.332.196.765 77.795.582 1.563 77.797.145 Total monetary assets
LIABILITAS LIABILITIES
Utang usaha (273.240.688.262) (16.906.366) (2.328.617) (19.234.983) Trade payables
Utang lain-lain (68.208.504.762) (4.220.301) - (4.220.301) Other payables
Akrual (389.549.518.182) (24.102.804) 4.325 (24.098.479) Accruals
Liabilitas sewa (731.667.461.538 ) (45.270.849) - (45.270.849) Lease liabilities
Total liabilitas moneter (1.462.666.172.744) (90.500.320) (2.324.292) (92.824.612) Total monetary liabilities
Liabilitas moneter neto (205.333.975.979) (12.704.738) (2.322.729) (15.027.467) Net monetary liabilities
96
565
Page 566
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. MANAJEMEN RISIKO KEUANGAN (lanjutan) 33. FINANCIAL RISK MANAGEMENT (continued)
Faktor risiko keuangan (lanjutan) Financial risk factors (continued)
a. Risiko pasar (lanjutan) a. Market risk (continued)
(i) Risiko nilai tukar mata uang asing (lanjutan) (i) Foreign currency exchange risk (continued)
Pada tanggal 31 Desember 2025 dan As at December 31, 2025 and
2024, sensitivitas untuk perubahan 100 basis 2024, sensitivity to a 100 basis point change
point nilai tukar mata uang fungsional (AS$) in the exchange rate of functional currency
terhadap saldo mata uang non-fungsional (US$) against significant outstanding non-
yang signifikan pada akhir periode pelaporan, functional currency at the end of the reporting
dengan variabel lain konstan terhadap laba period, with other variables held constant, of
setelah pajak Grup adalah sebagai berikut: the Group’s profit after tax is as follows:
Perubahan Dampak terhadap laba sebelum pajak/
kurs/ Effect on profit before tax
Changes in
currency rate 2025 2024
Rupiah 1% 586.799 (266.337) Rupiah
Manajemen berpendapat bahwa analisis In management’s opinion, the sensitivity
Laporan Keuangan - Financial Report
sensitivitas ini bukan merupakan analysis is not representative of the inherent
representasi risiko nilai tukar mata uang non- non-functional exchange risk because the
fungsional yang melekat karena eksposur year end exposure does not reflect the
pada akhir periode bukan cerminan eksposur exposure during the year. Sales and
selama periode yang bersangkutan. purchases denominated in non-functional
Pendapatan dan pembelian dalam mata currency are dependent on the fluctuations in
uang non-fungsional tergantung pada volume of sales and purchases and use of
fluktuasi volume penjualan dan pembelian cash and cash equivalents that can impact
serta penggunaan kas dan setara kas dapat non-functional currency denominated
mengakibatkan perubahan akun moneter monetary items.
dalam mata uang non-fungsional.
Apabila aset dan liabilitas dalam mata uang If the assets and liabilities in foreign currencies
asing pada tanggal 31 Desember 2025 as at December 31, 2025, had been translated
dijabarkan dengan menggunakan kurs using the Bank Indonesia mid-rates as at
tengah Bank Indonesia pada tanggal March 25, 2026, the total net foreign currency
25 Maret 2026, maka aset neto dalam mata assets of the Group would be decreased by
uang asing Grup akan menurun sebesar US$699 thousand.
AS$699 ribu.
Grup menganalisis eksposur dari risiko The Group analyses its interest rate exposure
bunga secara dinamis. Beberapa skenario on a dynamic basis. Various scenarios are
disimulasikan dengan beberapa simulated taking into consideration the
pertimbangan seperti pembiayaan kembali, refinancing of existing positions, and
memperbaharui dari kondisi yang ada dan alternative financing. Based on the above
alternatif lain pembiayaan. Berdasarkan scenarios, the Group manages its cash flow
skenario tersebut di atas, Grup mengelola interest rate risk by refinancing borrowings at
risiko arus kas dari suku bunga dengan a lower interest rate.
melakukan pembiayaan pinjaman dengan
suku bunga yang lebih rendah.
97
566
Page 567
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. MANAJEMEN RISIKO KEUANGAN (lanjutan) 33. FINANCIAL RISK MANAGEMENT (continued)
Faktor risiko keuangan (lanjutan) Financial risk factors (continued)
a. Risiko pasar (lanjutan) a. Market risk (continued)
(ii) Risiko tingkat bunga (ii) Interest rate risk
Operational Excellence For Reliable Aviation Services
Risiko suku bunga Grup terutama timbul The Group’s interest rate risk arises from
dari pinjaman dalam mata uang Dolar AS long-term borrowing denominated in US
dan Rupiah. Risiko suku bunga dari kas Dollars and Rupiah. The interest rate risk on
tidak signifikan dan semua instrumen cash is not significant and all other financial
keuangan lainnya tidak dikenakan bunga. instruments are not interest bearing.
Pinjaman yang diterbitkan dengan tingkat Borrowings issued at variable rates expose
bunga variabel mengekspos Grup terhadap the Group to cash flow interest rate risk.
risiko suku bunga arus kas.
Berikut ini analisis sensitivitas, ditentukan The sensitivity analysis below was
berdasarkan eksposur suku bunga terhadap determined based on the exposure of the
liabilitas keuangan yang menggunakan financial liabilities to floating interest rates at
suku bunga mengambang pada akhir the end of the reporting period. The analysis
periode pelaporan. Analisis ini disajikan is prepared assuming the amount of the
dengan asumsi liabilitas keuangan pada liability outstanding at the end of the
akhir periode pelaporan masih beredar reporting period was outstanding for the
sepanjang periode, dengan variabel lain whole period, with other variables held
konstan terhadap laba setelah pajak Grup. constant, of the Group’s profit after tax.
Perubahan Dampak terhadap laba sebelum pajak/
tingkat suku/ Effect on profit before tax
Changes in
interest rate 2025 2024
Suku bunga Interest rate
penguatan 1% 384.958 400.061 strengthening
Risiko kredit yang dihadapi Grup adalah The credit risk faced by the Group is the risk
risiko ketidakmampuan dari debitur untuk of the inability of debtors to fulfill their
memenuhi liabilitas keuangannya sesuai financial obligations in accordance with the
dengan persyaratan-persyaratan yang terms of the agreement. This exposure
telah disepakati bersama. Eksposur derives mainly from the risk of customers
tersebut terutama berasal dari risiko failing to fulfill their obligations.
pelanggan akan gagal memenuhi
liabilitasnya.
Semua kas di bank, deposito berjangka, All the cash in banks, time deposits and
dan deposito berjangka yang dibatasi restricted time deposits are placed in
penggunaannya ditempatkan di bank yang reputable banks.
memiliki reputasi baik.
98
567
Page 568
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. MANAJEMEN RISIKO KEUANGAN (lanjutan) 33. FINANCIAL RISK MANAGEMENT (continued)
Faktor risiko keuangan (lanjutan) Financial risk factors (continued)
a. Risiko pasar (lanjutan) a. Market risk (continued)
(ii) Risiko tingkat bunga (lanjutan) (ii) Interest rate risk (continued)
Grup memiliki tujuan untuk memperoleh The Group’s objective is to seek continual
pertumbuhan pendapatan yang revenue growth while minimising losses
berkelanjutan dengan meminimalkan incurred due to increased credit risk
kerugian yang terjadi karena eksposur risiko exposure. Therefore, The Group has a
kredit. Karena itu Grup memiliki kebijakan Customer Remittance Policy to ensure that
pembayaran pelanggan (Customer the transactions which generate income are
Remittance Policy) untuk memastikan carried out with customers who have a good
bahwa transaksi yang menghasilkan credit record, and establishment of credit
pendapatan dilakukan dengan pelanggan limit term of sales, maximum receivables
yang mempunyai catatan kredit yang baik, and term of payment in accordance with
serta penentuan batasan kredit syarat previous payment history.
penjualan, batasan piutang dan penentuan
pola pembayaran sesuai data perilaku
pembayaran sebelumnya.
Laporan Keuangan - Financial Report
b. Risiko kredit b. Credit risk
Pendapatan usaha Grup terutama berasal dari The Group’s revenues come mostly from related
pihak berelasi. Karena itu, Grup memiliki risiko parties. Therefore, The Group has allocated a
konsentrasi kredit yang signifikan terhadap pihak significant concentration of credit risk to these
berelasi tersebut. related parties.
Pelanggan lain Grup sebagian besar terdiri dari Most of the Group’s other customers consist of
Grup maskapai penerbangan yang beragam dari various domestic and overseas airline
dalam dan luar negeri. Grup memonitor secara companies. The Group regularly monitors the
berkala saldo piutang kepada pelanggan untuk balance of receivables from such customers to
mengurangi eksposur Grup terhadap piutang minimise the Group’s exposure to impairment
tidak tertagih. losses.
Nilai tercatat aset keuangan pada laporan The carrying amount of financial assets recorded
keuangan konsolidasian setelah dikurangi in the consolidated financial statements, net of
dengan penyisihan penurunan nilai yang any allowance for impairment losses represents
mencerminkan eksposur maksimum risiko kredit the maximum credit risk exposure at the
pada tanggal pelaporan adalah sebagai berikut: reporting date are as follows:
2025 2024
Aset keuangan - pinjaman Financial assets - loans
yang diberikan dan piutang: and receivables:
Kas dan setara kas 40.955.739 12.623.481 Cash and cash equivalents
Kas dan setara kas yang Restricted cash and
dibatasi penggunaannya 1.947.588 902.880 cash equivalents
Investasi jangka pendek 144.367 133.203 Short-term investments
Piutang usaha 78.169.606 64.514.720 Trade receivables
Aset kontrak 66.637.559 41.420.649 Contract assets
Piutang lain-lain 1.846.679 2.671.273 Other receivables
Total 189.701.538 122.266.206 Total
99
568
Page 569
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. MANAJEMEN RISIKO KEUANGAN (lanjutan) 33. FINANCIAL RISK MANAGEMENT (continued)
Faktor risiko keuangan (lanjutan) Financial risk factors (continued)
b. Risiko kredit (lanjutan) b. Credit risk (continued)
Jumlah tercatat dari piutang di atas merupakan The carrying amount of the above receivable
Operational Excellence For Reliable Aviation Services
eksposur maksimum risiko kredit Grup. represents the Group’s maximum exposure to
credit risk.
c. Risiko likuiditas c. Liquidity risk
Risiko likuiditas merupakan risiko yang muncul Liquidity risk is defined as a risk that arises in
dalam situasi dimana posisi arus kas Grup situations where the cash inflow from short-term
mengindikasikan bahwa arus kas masuk dari revenue is not enough to cover the cash outflow
pendapatan jangka pendek tidak cukup untuk of short-term expenditure. The Group faced
memenuhi arus kas keluar untuk pengeluaran liquidity issues and deferred the payment of
jangka pendek. Grup mengalami permasalahan certain past due liabilities. See Note 36 related
likuiditas dan melakukan penundaan atas to the Group’s going concern and management’s
pembayaran berbagai liabilitas yang telah jatuh plan to maintain the Group’s ability to continue
tempo. Lihat Catatan 36 sehubungan dengan as a going concern.
kelangsungan usaha Grup dan rencana
manajemen untuk mempertahankan
kelangsungan usaha Grup.
Tabel di bawah ini menganalisa liabilitas The table below analyses the Group’s financial
keuangan Grup pada tanggal pelaporan liabilities at the reporting date into relevant
berdasarkan kelompok jatuh temponya dari sisa maturity groupings based on the remaining
periode hingga tanggal jatuh tempo kontraktual. period to the contractual maturity date. The
Jumlah yang diungkapkan dalam tabel ini adalah amounts disclosed in the table represent
nilai arus kas kontraktual yang tidak terdiskonto contractual undiscounted cash flows including
termasuk estimasi pembayaran bunga: estimated interest payments:
2025
Lebih dari satu
tahun tetapi
tidak lebih dari
Dalam lima tahun/ Lebih dari
satu tahun/ Over one year lima tahun/
Within but not longer Over than Jumlah/
one year than five years five years Total
Tanpa bunga Non-interest bearing
Utang usaha 72.682.804 4.509.833 1.583.055 78.775.692 Trade payables
Utang lain-lain 3.639.086 - - 3.639.086 Other payables
Akrual 59.172.328 - - 59.172.328 Accruals
Tingkat bunga tetap Fixed interest rate
Utang usaha 2.250.787 2.115.233 - 4.366.020 Trade payables
Liabilitas sewa 5.149.811 7.466.251 2.463.918 15.079.980 Lease liabilities
Pinjaman jangka panjang 28.708.943 109.609.439 265.760.303 404.078.685 Long-term borrowings
Tingkat bunga variabel Variable interest rate
Pinjaman jangka panjang 4.821.647 17.708.959 32.312.046 54.842.652 Long-term borrowings
Total liabilitas 176.425.406 141.409.715 302.119.322 619.954.443 Total liabilities
100
569
Page 570
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. MANAJEMEN RISIKO KEUANGAN (lanjutan) 33. FINANCIAL RISK MANAGEMENT (continued)
Faktor risiko keuangan (lanjutan) Financial risk factors (continued)
c. Risiko likuiditas (lanjutan) c. Liquidity risk (continued)
Tabel di bawah ini menganalisa liabilitas The table below analyses the Group’s financial
keuangan Grup pada tanggal pelaporan liabilities at the reporting date into relevant
berdasarkan kelompok jatuh temponya dari sisa maturity groupings based on the remaining
periode hingga tanggal jatuh tempo kontraktual. period to the contractual maturity date. The
Jumlah yang diungkapkan dalam tabel ini adalah amounts disclosed in the table represent
nilai arus kas kontraktual yang tidak terdiskonto contractual undiscounted cash flows including
termasuk estimasi pembayaran bunga: estimated interest payments: (continued)
(lanjutan)
2024
Lebih dari satu
tahun tetapi
tidak lebih dari
Dalam lima tahun/ Lebih dari
satu tahun/ Over one year lima tahun/
Within but not longer Over than Jumlah/
one year than five years five years Total
Laporan Keuangan - Financial Report
Tanpa bunga Non-interest bearing
Utang usaha 62.397.064 7.723.976 1.583.055 71.704.095 Trade payables
Utang lain-lain 4.220.301 - - 4.220.301 Other payables
Akrual 51.081.455 - - 51.081.455 Accruals
Tingkat bunga tetap Fixed interest rate
Utang usaha 2.331.246 2.657.602 - 4.988.848 Trade payables
Liabilitas sewa 8.797.684 27.424.921 17.885.446 54.108.051 Lease liabilities
Pinjaman jangka panjang 28.382.866 111.669.240 292.409.445 432.461.551 Long-term borrowings
Tingkat bunga variabel Variable interest rate
Pinjaman jangka panjang 4.485.574 18.340.011 36.502.642 59.328.227 Long-term borrowings
Total liabilitas 161.696.190 167.815.750 348.380.588 677.892.528 Total liabilities
34. REKONSILIASI UTANG NETO DAN TRANSAKSI 34. NET DEBT RECONCILIATION AND NON-CASH
NON KAS TRANSACTION
Pinjaman bank Pinjaman bank
jangka pendek/ jangka panjang/ Liabilitas sewa/
Short-term Long-term Lease
bank loans bank loans liabilities Total
Saldo pada Balance as at
31 Desember 2023 194.603 400.475.514 52.131.616 452.801.733 December 31, 2023
Arus kas: Cash flows:
Penerimaan 5.404.057 - - 5.404.057 Proceeds
Pembayaran (5.585.644) (10.874.438) (7.472.837) (23.932.919) Repayment
Transaksi non-kas: Non-cash transaction:
Transaksi offset - - (1.189.528) (1.189.528) Offset
Beban bunga - 1.176.371 5.195.541 6.371.912 Interest expense
Penambahan liabilitas sewa - - 2.149.005 2.149.005 Lease liabilities addition
Derecognition of
Penghapusan liabilitas sewa - - (2.793.078) (2.793.078) lease liabilities
Laba atas restrukturisasi - 445.278 - 445.278 Gain on restructuring
Efek perubahan kurs Foreign exchange
mata uang asing (13.016) - (2.749.870) (2.762.886) adjustment
Saldo pada Balance as at
31 Desember 2024 - 391.222.725 45.270.849 436.493.574 December 31, 2024
101
570
Page 571
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
34. REKONSILIASI UTANG NETO DAN TRANSAKSI 34. NET DEBT RECONCILIATION AND NON-CASH
NON KAS (lanjutan) TRANSACTION (continued)
Pinjaman bank Pinjaman bank
jangka pendek/ jangka panjang/ Liabilitas sewa/
Short-term Long-term Lease
bank loans bank loans liabilities Total
Operational Excellence For Reliable Aviation Services
Arus kas: Cash flows:
Penerimaan 3.283.033 - - 3.283.033 Proceeds
Pembayaran (3.295.473) (20.004.877) (12.678.939) (35.979.289) Repayment
Transaksi non-kas: Non-cash transaction:
Beban bunga - 1.563.277 4.255.532 5.818.809 Interest expense
Derecognition of
Penghapusan liabilitas sewa - - (23.279.579) (23.279.579) lease liabilities
Efek perubahan kurs Foreign exchange
mata uang asing 12.440 - (1.587.703) (1.575.263) adjustment
Saldo pada Balance as at
31 Desember 2025 - 372.781.125 11.980.160 384.761.285 December 31, 2025
Grup melakukan transaksi investasi dan pendanaan The Group entered into non-cash investing and
yang tidak mempengaruhi kas dan tidak termasuk financing activities which are not reflected in the
dalam laporan arus kas konsolidasian dengan consolidated statements of cash flows with details as
rincian sebagai berikut: follows:
2025 2024
Pembelian aset tetap Purchase of fixed assets
melalui uang muka 560.728 891.637 through advances
Pembelian aset tetap Purchase of fixed assets
melalui utang usaha 457.713 - through trade payables
Penambahan aset tetap melalui Addition of fixed assets through
transaksi inbreng 329.738.764 25.616.380 inbreng transaction
Perolehan aset hak-guna melalui Acquisition of right-of-use assets
liabilitas sewa (Catatan 15) - 2.149.005 through lease liabilities (Note 15)
Pengurangan liabilitas sewa Deduction of lease liabilities
melalui piutang lain-lain - 1.189.528 through other receivables
35. PERJANJIAN SIGNIFIKAN 35. SIGNIFICANT AGREEMENT
Garuda Garuda
Pada tanggal 12 Maret 2018, Perusahaan On March 12, 2018, the Company entered into a
mengadakan Perjanjian Induk Perawatan Pesawat Master Agreement of Aircraft Maintenance with
dengan Garuda, pihak berelasi, dimana Perusahaan Garuda, a related party, whereby Group agreed to act
setuju untuk menjadi penyedia jasa MRO Garuda. as Garuda's MRO provider.
Ruang lingkup pekerjaan umumnya adalah jasa The scope of work for these services mostly is line
perawatan. maintenance.
Perjanjian di amandemen dengan amandemen The agreement has been amended with the latest
terakhir berupa berita acara kesepakatan minutes of agreement on the extension and adjustment
perpanjangan dan penyesuaian perjanjian induk of the master agreement for aircraft maintenance on 13
perawatan pesawat pada 13 September 2023. September 2023. The agreement period is for 5 year
Jangka waktu perjanjian adalah 5 tahun dengan tarif and the rate has been determined in advance.
yang sudah ditentukan di awal.
Pada tahun 2025 dan 2024, pendapatan dari In 2025 and 2024, revenue generated from the
perjanjian tersebut masing-masing adalah sebesar agreement amounting to US$88.91 million and
AS$88,91 juta dan AS$71,64 juta. US$71.64 million, respectively.
102
571
Page 572
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. PERJANJIAN SIGNIFIKAN (lanjutan) 35. SIGNIFICANT AGREEMENT (continued)
Sewa Hangar Garuda Lease Hangar Garuda
Pada tanggal 27 Maret 2003, Grup menandatangani On March 27, 2003, the Group signed a contract
perjanjian kontrak dengan Garuda untuk agreement with Garuda for the use of building
penggunaan fasilitas bangunan. Disepakati bahwa facilities. It was agreed that the Group would use a
Perusahaan akan menggunakan bangunan seluas building with an area of 140,026.5 m². For this usage,
140.026,5 m². Atas penggunaan tersebut, Grup the Group was charged a contribution fee of
dikenakan biaya kontribusi sebesar Rp730.034.078 Rp730,034,078 per month.
per bulan.
Grup dan Garuda menandatangani perjanjian The Group and Garuda signed a contract agreement
kontrak pada tanggal 31 Maret 2008 terkait on 31 March 2008, regarding changes in the building
perubahan luas bangunan yang digunakan oleh area used by the Group to 151,107 m², and the
GMF menjadi 151.107 m², dan biaya kontribusi contribution fee increased to Rp880,045,324 per
meningkat menjadi Rp880.045.324 per bulan. month.
Grup menerapkan PSAK 116: Sewa secara efektif The Group effectively applied PSAK 116: Leases for
untuk tahun buku yang dimulai pada 1 Januari 2020. the fiscal year starting on 1 January 2020. This
Penerapan ini berdampak pada pengakuan "Aset application impacted the recognition of "Right-of-Use
Hak-Guna" dan "Liabilitas Sewa" atas kontrak Assets" and "Lease Liabilities" related to the contract
dengan Garuda terkait fasilitas bangunan. with Garuda concerning building facilities.
Laporan Keuangan - Financial Report
Pada Rapat Umum Pemegang Saham Luar Biasa At the Extraordinary General Meeting of Shareholders
yang diadakan pada tanggal 28 Oktober 2024, held on 28 October 2024, it was agreed to excercise
disepakati pelaksanaan PHMETD di mana Garuda PHMETD, where Garuda participated through an
berpartisipasi melalui transaksi inbreng atas inbreng transaction on the ownership of the Hangar
kepemilikan Hangar dan bangunan Annex Garuda. and Garuda's Annex buildings. This transaction
Transaksi ini mengakibatkan penghapusan liabilitas resulted in the derecognition of the Group’s lease
sewa dan asset hak-guna Grup berdasarkan liabilities and its right-of-use assets based on the
penghentian kontrak antara Garuda dan Grup termination contract between Garuda and the Group
dengan nomor surat GMF/PERJ./DT-3188/2024 with letter number GMF/PERJ./DT-3188/2024 dated
tertanggal 30 Desember 2024. December 30, 2024.
Citilink Citilink
Pada tanggal 19 September 2013, Perusahaan On September 19, 2013, the Company entered into a
mengadakan Perjanjian Induk Perawatan Pesawat Master Agreement of Aircraft Maintenance with
dengan Citilink, pihak berelasi, dimana Perusahaan Citilink, a related party, whereby the Company agreed
setuju untuk menjadi penyedia jasa MRO Citilink. to act as Citilink's MRO provider. The scope of work
Ruang lingkup pekerjaan umumnya adalah jasa for this service is mostly line maintenance.
perawatan.
Perjanjian di amandemen dengan amandemen The agreement has been amended with the latest
terakhir berupa berita acara kesepakatan tarif minutes of agreement on aircraft maintenance rate
perawatan pesawat dengan pola power by the hour with Power by the hour scheme on 1 April 2024. The
pada 1 April 2024. Jangka waktu perjanjian adalah 5 agreement period is for 5 years with the tariff has been
tahun dengan tarif yang sudah ditentukan di awal. determined in advance.
Pada tahun 2025 dan 2024, pendapatan dari In 2025 and 2024, revenue generated from the
perjanjian tersebut masing-masing sebesar agreement amounting to US$46.94 million and
AS$46,94 juta dan AS$53,78 juta. US$53.78 million, respectively.
103
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Page 573
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. PERJANJIAN SIGNIFIKAN (lanjutan) 35. SIGNIFICANT AGREEMENT (continued)
Angkasa Pura Indonesia Angkasa Pura Indonesia
Pada tanggal 1 Maret 2017, Perusahaan On 1 March 2017, the Company entered a contract
menandatangani perjanjian kontrak dengan agreement with Angkasa Pura Indonesia (Persero)
PT Angkasa Pura Indonesia (Persero) (sebelumnya (previously Angkasa Pura II) for the utilisation of
Operational Excellence For Reliable Aviation Services
Angkasa Pura II) untuk kerja sama pemanfaatan commercial facilities on land covering an area of
fasilitas komersial lahan seluas 972.123 m2 (tidak 972,123 m2 (unaudited) and for a concession related
diaudit) dan konsesi usaha berkaitan dengan jasa to aircraft maintenance services.
pemeliharaan pesawat.
Perusahaan dan Angkasa Pura Indonesia The Company and Angkasa Pura Indonesia signed an
menandatangani Berita Acara kesepakatan amendment for the extension of commercial facilities
perpanjangan kerja sama pemanfaatan fasilitas on November 23, 2022 utilisation until
komersial pada 23 November 2022 dengan jangka December 31, 2026.
waktu sampai dengan 31 Desember 2026.
Pada 8 Desember 2025, Perusahaan On December 8, 2025, the Company entered into an
menandatangani addendum perjanjian kerja sama addendum to the contract agreement with Angkasa
dengan Angkasa Pura Indonesia terkait Pura Indonesia related to the utilisation of commercial
pemanfaatan fasilitas komersial dan konsesi usaha facilities and for a concession related to aircraft
berkaitan dengan jasa pemeliharaan pesawat. maintenance services. The addendum changed the
Adendum tersebut mengubah skema kerja sama scheme for the commercial facilities from a lease
atas fasilitas komersial dari sewa menjadi revenue arrangement to a revenue-sharing arrangement.
sharing. Berdasarkan ketentuan baru, imbalan Under the revised terms, the revenue-sharing fee is
revenue sharing ditetapkan berdasarkan total determined based on total revenue, with a minimum
pendapatan dengan minimum tahunan serta tarif annual revenue and a monthly rate of 2.85%.
2,85% per bulan.
PT PPA Finance PT PPA Finance
Pada 20 Desember 2023, Grup memperoleh fasilitas On December 20, 2023, the Group obtained a working
pembiayaan modal kerja anjak piutang dari PT PPA capital financing factoring facility from
Finance dengan fasilitas maksimum sebesar PT PPA Finance with a maximum facility amounting to
Rp20.000.000.000 (nilai penuh). Jaminan atas Rp20,000,000,000 (full value). The collateral for this
pembiayaan ini adalah faktur dan atau dokumen financing consists of invoices and/or other documents
lainnya yang dilampirkan sebagai syarat penagihan which will be attached as a requirement for collection
kepada konsumen dan jaminan tambahan berupa from consumers, along with additional collateral which
faktur kepada Garuda dan Citilink yang telah is some agreed invoices from Garuda and Citilink. The
disetujui. Jangka waktu fasilitas sampai dengan 19 period facility is until 19 December 2024. Discount rate
Desember 2024. Tingkat diskonto sebesar 14% is 14% charged from trade receivables amount. The
dibebankan dari nilai piutang usaha. Perjanjian aforementioned agreement has been amended with
tersebut diubah terakhir kali pada 3 Januari 2025 latest on January 3, 2025 to amend the maturity date
untuk memperpanjang jangka waktu fasilitas sampai to December 19, 2025.
dengan 19 Desember 2025.
Sehubungan dengan perjanjian ini, GDPS In relation to this agreement, GDPS has to comply with
diwajibkan memenuhi persyaratan dimana nilai aset a requirement where it’s assets should be 0.5 times
harus 0,5 kali lebih besar dari nilai fasilitas. GDPS greater than the facility. GDPS has complied with the
telah memenuhi batasan yang diwajibkan dalam covenants in the agreement.
perjanjian.
Tidak ada jumlah terutang pada 31 Desember 2025 There were no outstanding amount at December 31,
dan 2024. 2025 and 2024.
104
573
Page 574
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. KELANGSUNGAN USAHA 36. GOING CONCERN.
Grup melaporkan laba bersih sebesar AS$34 juta The Group reported a net profit of US$34 million for
untuk tahun yang berakhir pada 31 Desember 2025. year ended December 31, 2025, however as of the
Pada tanggal yang sama, Grup juga melaporkan that date, the Group reported accumulated losses
akumulasi kerugian sebesar AS$515,6 juta dan amounting to US$515.6 million and its current
liabilitas lancar Grup melebihi total aset lancarnya liabilities exceeded its current assets by
sebesar AS$1,3 juta. Kondisi ini telah menunjukan US$1.3 million. This condition shows improvement
perbaikan dibandingkan dengan pencapaian Grup compared to the Group’s results for the year ended
untuk tahun yang berakhir pada December 31, 2024, in which the Group recorded a
31 Desember 2024 dimana Grup mencatat laba net profit of US$27 million, and as of December 31,
bersih sebesar AS$27 juta dan pada tanggal 2024, the Group recorded accumulated losses of
31 Desember 2024, Grup mencatat akumulasi US$549.5 million and current liabilities exceeding
kerugian AS$549,5 juta dan liabilitas lancar melebihi total current assets by US$31.4 million.
total aset lancar sebesar AS$31,4 juta.
Grup telah melakukan dan akan terus The Group has undertaken and will continue to
melaksanakan inisiatif-inisiatif utama untuk implement key initiatives to improve financial and
meningkatkan kinerja keuangan dan operasional operational performance as follows:
sebagai berikut:
a. Aspek operasional a. Operational aspects
Laporan Keuangan - Financial Report
Pengembangan dan diversifikasi bisnis. Business development and diversification.
Meningkatkan pendapatan dari perusahaan Increasing non-affiliated company revenue
non-afiliasi melalui kontrak jangka panjang. through long-term contracts.
Zero CoPQ (Cost of Poor Quality) untuk Zero CoPQ (Cost of Poor Quality) to maintain
menjaga kualitas layanan melalui berbagai service quality through various quality
inisiatif peningkatan mutu, sehingga improvement initiatives so that the Group's
operasional bisnis Grup dapat berjalan business operations can proceed effectively by
secara efektif dengan meminimalkan biaya minimizing rework costs.
pengerjaan ulang.
Optimalisasi manajemen rantai pasok, yang Optimization of supply chain management,
mencakup pemantauan berkala terhadap which involves periodic monitoring of various
berbagai upaya peningkatan pengelolaan efforts to improve material management,
material, subkontrak, dan inventaris, guna subcontracting, and inventory, to prevent
mencegah kerugian. Grup juga menerapkan losses. The Group also implements a Just in
program Just in Time (“JIT”), yaitu komitmen Time (“JIT”) program, which is a commitment
dari vendor untuk mengirimkan material by vendors to deliver materials when needed.
sesuai kebutuhan.
Untuk menjaga konsistensi dalam QCDS To maintain consistency in QCDS (quality, cost,
(kualitas, biaya, pengiriman, layanan), Grup delivery, services), the Group conducts regular
melakukan evaluasi dan tinjauan secara evaluations and reviews after project
berkala setelah penyelesaian proyek. completion.
Pengembangan sumber daya manusia, yang Human resource development, which is carried
dilakukan melalui pengukuran dan out through periodic measurement and
pemantauan produktivitas karyawan secara monitoring of employee productivity.
berkala.
105
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Page 575
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. KELANGSUNGAN USAHA (lanjutan) 36. GOING CONCERN (continued)
a. Aspek operasional (lanjutan) a. Operational aspects (lanjutan)
Grup menjalin kemitraan strategis dengan The Group is pursuing strategic partnerships
maskapai penerbangan, penyedia MRO, dan with airlines, MRO providers, and Original
Original Equipment Manufacturers (“OEM”), Equipment Manufacturers(“OEM”), ensuring
Operational Excellence For Reliable Aviation Services
dengan memastikan kepatuhan terhadap compliance with relevant procedures and
prosedur yang relevan dan berfokus pada focusing on customers from countries with
pelanggan dari negara-negara dengan relatively stable economies and sound financial
ekonomi yang relatif stabil dan kondisi standing.
keuangan yang sehat.
b. Aspek keuangan b. Financial aspects
Peningkatan profitabilitas Grup melalui Enhancing the Group's profitability through
keunggulan operasional di seluruh segmen operational excellence across all business
bisnis. segments.
Optimalisasi arus kas. Grup secara konsisten Cash Flow Optimization. The Group
memprioritaskan pengelolaan arus kas yang consistently prioritizes effective cash flow
efektif, dengan memastikan perencanaan dan management, ensuring meticulous planning
pengendalian yang cermat terhadap arus kas and control of both inbound and outbound cash
masuk dan keluar. Grup menerapkan flows. The Group exercises stringent control
pengendalian ketat terhadap kontrak aset dan over asset contracts and accounts receivable
penagihan piutang kepada pelanggan. billing to customers.
Peningkatan ekuitas. Grup secara aktif Equity Improvement. The Group is actively
mengeksplorasi inisiatif tambahan atau opsi exploring additional initiatives or other
aksi korporasi lainnya. corporate actions options.
Laporan keuangan konsolidasian ini telah disusun These consolidated financial statements have been
dengan asumsi bahwa Grup akan terus beroperasi prepared assuming that the Group will continue to
secara berkesinambungan, yang mengasumsikan operate as a going concern, which assumes that
bahwa aset akan direalisasikan dan kewajiban akan assets will be realized and liabilities will be settled
diselesaikan dalam kegiatan usaha normal. Oleh within the normal course of business. Therefore, as of
karena itu, pada tanggal 31 Desember 2025, December 31, 2025, management believes that there
manajemen berkeyakinan bahwa tidak terdapat is no material uncertainty that may cast significant
suatu ketidakpastian material yang dapat doubt on the Group’s ability to continue as a going
menyebabkan keraguan signifikan atas kemampuan concern.
Grup untuk mempertahankan kelangsungan
usahanya.
37. PERISTIWA SETELAH PERIODE PELAPORAN 37. EVENTS AFTER REPORTING PERIOD
Perubahan atas modal ditempatkan dan disetor Change in the issued and paid-up capital
Perubahan Anggaran Dasar mengenai peningkatan The amendment to the Articles of Association
modal yang ditempatkan dan disetor penuh, setelah regarding the increase in issued and fully paid capital,
pelaksanaan PMHMETD sejumlah 87.269.279.458 following the implementation of the PMHMETD
lembar saham, telah dimuat dalam Akta Notaris totaling 87,269,279,458 shares, has been included in
No. 3 oleh Notaris Shanti Indah Lestari, S.H., M.Kn., Notarial Deed No. 3 by Notary Shanti Indah Lestari,
pada tanggal 27 Januari 2026. Pemberitahuan S.H., M.Kn., on January 27, 2026. Notification of this
perubahan ini telah resmi diterima dan dicatat oleh amendment has been officially received and
Kementerian Hukum Republik Indonesia, sesuai recorded by the Minister of Law of the Republic of
dengan suratnya No. AHU-AH.01.03-0027489, Indonesia, in accordance with its letter
tertanggal 29 Januari 2026. No. AHU-AH.01.03-0027489, dated January 29,
2026.
106
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Page 576
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. PERISTIWA SETELAH PERIODE PELAPORAN 37. EVENTS AFTER REPORTING PERIOD (continued)
(lanjutan)
Perubahan atas modal ditempatkan dan disetor Change in the issued and paid-up capital (continued)
(lanjutan)
Dampak perubahan struktur modal saham terhadap The impact of the change in the capital stock structure
nilai modal saham, tambahan modal disetor dan on the balances of share capital, additional paid-in
uang muka atas modal saham adalah sebagai capital, and advance for share capital is as follows:
berikut:
29 January/ 31 Desember/
January 29, December 31,
2026 2025
Modal saham 364.055.490 356.883.826 Share capital
Tambahan modal disetor 302.039.990 288.567.252 Additional paid-in capital
Berikut adalah posisi pemegang saham Perusahaan Below is the position of the Company's shareholders
pada tanggal 29 Januari 2026: as of January 29, 2026:
29 Januari/January 29, 2026
Persentase
kepemilikan/ Total modal
Laporan Keuangan - Financial Report
Total saham/Number of Percentage of disetor/ Total paid-
shares ownership up capital
Garuda Indonesia Garuda Indonesia
Seri A 25.156.058.796 195.806.416 Series A
Seri B 9.093.245.600 14.081.463 Series B
34.249.304.396 27,44% 209.887.879
PT Aero Wisata PT Aero Wisata
Seri A 254.101.604 1.977.842 Series A
Seri B 91.850.900 141.818 Series B
345.952.504 0,28% 2.119.660
Andi Fahrurrozi Andi Fahrurrozi
(Direktur) (Director)
Seri A 144.400 1.086 Series A
Seri B 2.156.100 3.242 Series B
2.300.500 0,00% 4.328
Giring Ganesha Giring Ganesha
Djumaryo Djumaryo
(Komisaris) (Commissioner)
Seri B 505.000 0,00% 756 Series B
Endang Tardiana Endang Tardiana
(Direktur) (Director)
Seri B 3.300 0,00% 5 Series B
Bobi Gumelar Raspati Bobi Gumelar Raspati
(Direktur) (Director)
Seri B 679 0,00% 1 Series B
PT Angkasa Pura PT Angkasa Pura
Indonesia Indonesia
Seri B 82.100.173.900 65,77% 122.883.435 Series B
Masyarakat (masing-
masing di bawah Public (each below 5% of
5% dari jumlah) the total)
Seri A 2.823.206.700 21.230.311 Series A
Seri B 5.313.811.455 7.929.115 Series B
8.137.018.155 6,51% 29.159.426
124.835.258.434 100,00% 364.055.490
107
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Page 577
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. PERISTIWA SETELAH PERIODE PELAPORAN 37. EVENTS AFTER REPORTING PERIOD (continued)
(lanjutan)
Perkembangan geopolitik di Timur Tengah Geopolitical developments in the Middle East
Setelah tanggal pelaporan, ketegangan geopolitik di Subsequent to the reporting date, geopolitical
Timur Tengah meningkat menyusul tindakan militer tensions in the Middle East escalated following
Operational Excellence For Reliable Aviation Services
di kawasan tersebut pada akhir Februari 2026. military actions in the region at the end of February
Perkembangan ini menyebabkan meningkatnya 2026. These developments have resulted in
ketidakpastian geopolitik dan volatilitas di pasar heightened geopolitical uncertainty and increased
keuangan dan energi global. volatility in global financial and energy markets.
Grup menilai potensi dampak terhadap operasi, The Group assesses the potential implications on the
posisi keuangan, dan kinerja keuangan Grup yang results of the Group’s operations, financial position and
dapat timbul melalui beberapa faktor, termasuk: financial performance which may arise through several
factors, including:
volatilitas harga komoditas dan energi global volatility in global commodity and energy prices
gangguan pada rantai pasokan dan logistik disruptions in global supply chains and logistics
global
ketidakpastian makroekonomi yang lebih luas broader macroeconomic uncertainty affecting
yang memengaruhi permintaan pelanggan customer demand
volatilitas di pasar valuta asing dan pasar volatility in foreign exchange and financial
keuangan markets
Saat ini Grup tidak memiliki operasi langsung yang The Group does not currently have significant direct
signifikan di negara-negara yang terlibat langsung operations in the countries directly involved in the
dalam konflik tersebut. Namun, dampak ekonomi conflict. However, the broader economic effects
yang lebih luas akibat situasi geopolitik tersebut resulting from the geopolitical situation may indirectly
dapat memengaruhi operasi dan kinerja keuangan affect the Group’s operations and financial
Grup secara tidak langsung. performance.
Pada tanggal otorisasi atas laporan keuangan At the date of authorization of these financial
konsolidasian ini, tidak memungkinkan untuk statements, it is not possible to reliably estimate the
mengestimasi secara andal dampak keuangan yang financial impact that further escalation of the conflict
mungkin timbul akibat potensi eskalasi lebih lanjut may have on the Group’s consolidated financial
dari konflik tersebut pada laporan keuangan statements.
konsolidasian Grup.
Manajemen akan terus memonitor perkembangan Management will continue to monitor developments
terkait konflik ini dan menilai potensi dampaknya relating to the conflict and assess potential
pada periode pelaporan berikutnya. implications in future reporting periods.
108
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The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. STANDAR AKUNTANSI YANG TELAH 38. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE
EFEKTIF
Standar akuntansi baru dan amandemen standar The new and amended standards that have been
akuntansi yang telah diterbitkan sampai tanggal issued up to the date of issuance of the Group’s
penerbitan laporan keuangan konsolidasian Grup consolidated financial statements, but not yet
namun belum berlaku efektif diungkapkan berikut ini. effective are disclosed below. The management
Manajemen bermaksud untuk menerapkan standar- intends to adopt these standards that are considered
standar tersebut yang dipertimbangkan relevan relevant to the Group when they become effective,
terhadap Grup pada saat efektif, dan dampaknya and the impact to the consolidated financial position
terhadap posisi dan kinerja keuangan konsolidasian and performance of the Group is still being estimated
Grup masih diestimasi pada tanggal 31 Desember as of December 31, 2025:
2025:
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2026
2026
Amendemen PSAK 109 and PSAK 107: Klasifikasi Amendments to PSAK 109 and PSAK 107:
dan Pengukuran Instrumen Keuangan Classification and Measurement of Financial
Instruments
Amandemen tersebut mencakup klarifikasi atas The amendments includes a clarification that a
Laporan Keuangan - Financial Report
suatu liabilitas keuangan dihentikan pengakuannya financial liability is derecognised on the ‘settlement
pada “tanggal penyelesaian” serta memperkenalkan date’ and the introduction of an accounting policy
pilihan kebijakan akuntansi (apabila kondisi tertentu choice (if specific conditions are met) to derecognise
terpenuhi) untuk menghentikan pengakuan liabilitas financial liabilities settled using an electronic
keuangan yang diselesaikan melalui sistem payment system before the settlement date. Further,
pembayaran elektronik sebelum tanggal additional guidance is added on how the contractual
penyelesaian. Selain itu, panduan tambahan cash flows for financial assets with environmental,
ditambahkan mengenai bagaimana arus kas social and corporate governance (ESG) and similar
kontraktual untuk aset keuangan dengan fitur features should be assessed. The amendments also
lingkungan, sosial, dan tata kelola perusahaan (ESG) clarifiies what constitute ‘non-recourse features’ and
serta fitur serupa harus dinilai. Amandemen tersebut what are the characteristics of contractually linked
juga mengklarifikasi apa saja yang merupakan fitur instruments. The amendments also introduces of
non-recourse dan karakteristik instrumen yang terkait disclosures for financial instruments with contingent
secara kontraktual. Selain itu, amandemen tersebut features and additional disclosure requirements for
memperkenalkan persyaratan pengungkapan untuk equity instruments classified at fair value through
instrumen keuangan dengan fitur kontinjensi serta other comprehensive income (OCI).
persyaratan pengungkapan tambahan untuk
instrumen ekuitas yang diklasifikasikan pada nilai
wajar melalui penghasilan komprehensif lain (OCI).
Amandemen tersebut berlaku efektif untuk periode The Amendments are effective for annual periods
tahunan yang dimulai pada atau setelah 1 Januari starting on or after January 1, 2026 with early
2026, dengan penerapan dini diperkenankan hanya adoption permitted for classification of financial
untuk klasifikasi aset keuangan dan pengungkapan assets and related disclosures only. The Group does
terkait. Grup tidak memperkirakan bahwa not anticipate that the amendments will have a
amandemen tersebut akan memberikan dampak material effect on the Group’s consolidated financial
material terhadap laporan keuangan konsolidasian statements.
Grup.
109
578
Page 579
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. STANDAR AKUNTANSI YANG TELAH 38. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE (continued)
EFEKTIF (lanjutan)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2026
2026 (lanjutan) (continued)
Operational Excellence For Reliable Aviation Services
Amendemen PSAK 109 and PSAK 107: Kontrak Amendments to PSAK 109 and PSAK 107: Contracts
yang Mengacu Pada Listrik Bergantung Alam Referencing Nature-dependent Electricity
Amandemen tersebut mengklarifikasi penerapan The amendments clarify the application of the ‘own-
persyaratan own-use untuk kontrak yang berada use’ requirements for in-scope contracts, amend the
dalam ruang lingkup, mengubah persyaratan designation requirements for a hedged item in a cash
penetapan (designation) atas item yang dilindungi flow hedging relationship for in-scope contracts, and
dalam hubungan lindung nilai arus kas untuk kontrak- add new disclosure requirements to enable investors
kontrak tersebut, serta menambahkan persyaratan to understand the effect of these contracts on a
pengungkapan baru untuk memungkinkan investor company’s financial performance and cash flows.
memahami dampak kontrak tersebut terhadap
kinerja keuangan dan arus kas perusahaan.
Amandemen tersebut akan berlaku efektif untuk The amendments will take effect for annual reporting
periode pelaporan tahunan yang dimulai pada atau periods starting on or after January 1, 2026. Early
setelah 1 Januari 2026. Penerapan dini adoption is allowed, but it must be disclosed. The
diperbolehkan, namun harus diungkapkan. amendments concerning the own-use exception are
Amandemen terkait pengecualian own-use to be applied retrospectively, while the hedge
diterapkan secara retrospektif, sedangkan accounting amendments should be applied
amandemen akuntansi lindung nilai diterapkan prospectively to new hedging relationships
secara prospektif untuk hubungan lindung nilai baru designated from the initial application date.
yang ditetapkan sejak tanggal penerapan awal. Additionally, the PSAK 107 disclosure amendments
Selain itu, amandemen pengungkapan dalam PSAK must be implemented alongside the PSAK 109
107 harus diterapkan bersamaan dengan amendments. The Group does not anticipate that the
amandemen PSAK 109. Grup tidak memperkirakan amendments will have a material effect on the
bahwa amandemen tersebut akan memberikan Group’s consolidated financial statements.
dampak material terhadap laporan keuangan
konsolidasian Grup.
PSAK 338: Kombinasi Bisnis Entitas Sepengendali PSAK 338: Business Combination under Common
(Revisi 2025) Control (2025 Revision)
Pada Oktober 2025, DSAK IAI mengesahkan revisi On October 2025, DSAK IAI issued revisions to
atas PSAK 338: Kombinasi Bisnis Entitas PSAK 338: Business Combinations of Entities Under
Sepengendali. Revisi ini mencakup ruang lingkup Common Control. The revisions cover the scope and
dan penerapan dari metode penyatuan kepemilikan application of the pooling of interest method and
(pooling of interest) dan pelepasan di ekuitas disposal in equity as the accounting concepts used in
(disposal in equity) sebagai konsep akuntansi yang PSAK 338. The key changes include the exclusion of
digunakan dalam PSAK 338. Perubahan utama investment entities from the scope of PSAK 338, as
mencakup pengecualian entitas investasi dari ruang well as the addition of definitions for transferred
lingkup PSAK 338, serta tambahan definisi bisnis business, receiving entity, and transferring entity.
alihan, entitas penerima, dan entitas pengalih. Revisi The revision also includes references to the carrying
ini juga mencakup rujukan jumlah tercatat bisnis amount of the transferred business and the
alihan dan penyajian informasi prakombinasi bisnis presentation of pre-combination information when
ketika terjadi ketidakpraktisan dalam penerapan applying the pooling of interest method is
metode penyatuan kepemilikan. Revisi ini berlaku impracticable. The revision is effective on 1 January
efektif 1 Januari 2026 dengan opsi penerapan dini. 1, 2026 with early adoption permitted.
Grup tidak memperkirakan bahwa amandemen The Group does not anticipate that the amendments
tersebut akan memberikan dampak material will have a material effect on the Group’s
terhadap laporan keuangan konsolidasian Grup. consolidated financial statements.
110
579
Page 580
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. STANDAR AKUNTANSI YANG TELAH 38. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE (continued)
EFEKTIF (lanjutan)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2026
2026 (lanjutan) (continued)
Penyesuaian tahunan 2024 Annual Improvements 2024
DSAK IAI menerbitkan Penyesuaian Tahunan 2024 The DSAK IAI issued Annual Improvements 2024 to
SAK Indonesia), yang mencakup klarifikasi, SAK Indonesia, which include clarifications,
penyederhanaan, koreksi, atau perubahan untuk simplifications, corrections or changes to improve
meningkatkan konsistensi dalam PSAK 107 consistency in, PSAK 107 Financial instruments:
Instrumen Keuangan: Pengungkapan, PSAK 109 Disclosure, PSAK 109 Financial Instruments, PSAK
Instrumen Keuangan, PSAK 10 Laporan Keuangan 110 Consolidated Financial Statements and PSAK
Konsolidasian, dan PSAK 207 Laporan Arus Kas. 207 Statements of Cash Flows. The amendments will
Amandemen tersebut akan berlaku efektif untuk be effective for reporting periods beginning on or
periode pelaporan yang dimulai pada atau setelah 1 after 1 January 2026. Earlier application is permitted
Januari 2026. Penerapan lebih awal diperkenankan and must be disclosed. The amendments are not
dan harus diungkapkan. Amandemen tersebut tidak expected to have a material impact on the Group’s
diharapkan menimbulkan dampak material terhadap consolidated financial statements.
laporan keuangan konsolidasian Grup.
Laporan Keuangan - Financial Report
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2027
2027
PSAK 118: Penyajian dan Pengungkapan dalam PSAK 118: Presentation and Disclosure in Financial
Laporan Keuangan Statements
PSAK 118 akan menggantikan PSAK 201. Standar PSAK 118 will replace PSAK 201. The new standard
baru ini memperkenalkan persyaratan baru terkait introduces new requirements for presentation within
penyajian dalam laporan laba rugi, termasuk total the statement of profit or loss, including specified
dan subtotal tertentu. Selain itu, entitas diwajibkan totals and subtotals. Furthermore, entities are
untuk mengklasifikasikan seluruh pendapatan dan required to classify all income and expenses within
beban dalam laporan laba rugi ke dalam salah satu the statement of profit or loss into one of five
dari lima kategori: operasi, investasi, pendanaan, categories: operating, investing, financing, income
pajak penghasilan, dan operasi yang dihentikan. taxes and discontinued operations.
Standar ini juga mensyaratkan pengungkapan The standard requires disclosure of newly defined
ukuran kinerja yang didefinisikan manajemen, management-defined performance measures,
subtotal pendapatan dan beban, serta mencakup subtotals of income and expenses, and it also
persyaratan baru terkait agregasi dan disagregasi includes new requirements for aggregation and
informasi keuangan. disaggregation of financial information.
PSAK 118 berlaku efektif untuk periode pelaporan PSAK 118 are effective for reporting periods
yang dimulai pada atau setelah 1 Januari 2027, beginning on or after January 1, 2027, but earlier
dengan penerapan dini diperkenankan dan harus application is permitted and must be disclosed. PSAK
diungkapkan. PSAK 118 akan diterapkan secara 118 will apply retrospectively.
retrospektif.
Grup saat ini sedang mengidentifikasi seluruh The Group is currently working to identify all impacts
dampak yang akan timbul atas laporan keuangan the amendments will have on the primary financial
utama dan catatan atas laporan keuangan terkait statements and notes to the financial statements.
implementasi amandemen tersebut.
111
580
Page 581
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. STANDAR AKUNTANSI YANG TELAH 38. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE (continued)
EFEKTIF (lanjutan)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2027
2027 (lanjutan) (continued)
Operational Excellence For Reliable Aviation Services
PSAK 119: Entitas Anak Tanpa Akuntabilitas Publik - PSAK 119: Subsidiaries without Public Accountability
Pengungkapan - Disclosures
Standar baru tersebut memungkinkan entitas yang The new standard allows eligible entities to elect to
memenuhi syarat untuk memilih menerapkan apply its reduced disclosure requirements and still
pengungkapan yang lebih singkat dan tetap applying the recognition, measurement and
menerapkan persyaratan pengakuan, pengukuran, presentation requirements in other accounting
dan penyajian dalam standar akuntansi lainnya. standards. To be eligible, at the end of the reporting
Untuk memenuhi syarat, pada akhir periode period, an entity must be a subsidiary as defined in
pelaporan, entitas harus merupakan entitas anak PSAK 110, cannot have public accountability and
sebagaimana didefinisikan dalam PSAK 110, tidak must have a parent (ultimate or intermediate) that
memiliki akuntabilitas publik, dan memiliki entitas prepares consolidated financial statements, available
induk (baik entitas induk akhir atau entitas induk for public use, which comply with SAK Indonesia,
perantara) yang menyusun laporan keuangan SAK Internasional or IFRS accounting standards.
konsolidasian yang tersedia untuk penggunaan
publik dan sesuai dengan standar akuntansi
keuangan SAK Indonesia, SAK Internasional atau
IFRS accounting standards.
PSAK 119 akan berlaku efektif untuk periode PSAK 119 will become effective for reporting periods
pelaporan yang dimulai pada atau setelah 1 Januari beginning on or after January 1, 2027, with early
2027, dengan penerapan dini diperkenankan. Grup application permitted. The Group anticipates that the
memperkirakan bahwa standar baru tersebut tidak new standard will have no material effect on the
akan memberikan dampak material terhadap laporan Group’s consolidated financial statements.
keuangan konsolidasian Grup.
112
581
Page 582
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. INFORMASI KEUANGAN TAMBAHAN 39. SUPPLEMENTARY FINANCIAL INFORMATION
Informasi keuangan tambahan yang disajikan berikut The supplementary financial information presented
ini adalah informasi keuangan tersendiri Perusahaan below represents the separate financial information
(entitas induk saja) pada tanggal 31 Desember 2025 of the Company (parent entity only) as of
dan untuk tahun yang berakhir pada tanggal December 31, 2025 and for the year then ended,
tersebut, yang menyajikan investasi Perusahaan which presents the Company’s investment in
pada entitas anak berdasarkan metode ekuitas. subsidiaries under the equity method.
2025 2024
STATEMENT OF
LAPORAN POSISI KEUANGAN FINANCIAL POSITION
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 40.062.662 12.315.505 Cash and cash equivalents
Kas dan setara kas yang Restricted cash and cash
dibatasi penggunaannya 1.158.614 902.880 equivalents
Investasi jangka pendek 144.367 133.203 Short-term investments
Piutang usaha Trade receivables
- Pihak berelasi 63.112.642 45.061.991 Related parties -
Laporan Keuangan - Financial Report
- Pihak ketiga 8.672.322 2.564.751 Third parties -
Piutang lain-lain 1.051.396 1.718.233 Other receivables
Aset kontrak Contract assets
- Pihak berelasi 51.539.643 27.455.934 Related parties -
- Pihak ketiga 15.097.916 13.964.715 Third parties -
Persediaan 76.147.275 61.415.306 Inventories
Uang muka dan beban Advances and prepaid
dibayar di muka 40.674.275 31.437.488 expenses
Pajak dibayar di muka Prepaid taxes
- Pajak penghasilan 591.970 2.140.235 Corporate income taxes -
- Pajak lain-lain 1.810.306 4.316.775 Other taxes -
Total aset lancar 300.063.388 203.427.016 Total current assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Kas dan setara kas yang Restricted cash and cash
dibatasi penggunaannya 788.974 - equivalents
Piutang usaha pihak berelasi 2.782.459 13.872.411 Trade receivables related parties
Piutang lain-lain pihak berelasi 795.283 953.040 Other receivables related parties
Uang muka dan beban Advances and prepaid
dibayar di muka 1.357.737 891.637 expenses
Penyertaan saham pada Investment in shares
entitas anak 1.538.352 1.188.929 of subsidiaries
Aset tetap 470.432.911 148.680.066 Fixed assets
Aset hak guna 8.655.471 28.011.495 Right-of-use assets
Pajak dibayar di muka Prepaid taxes
- Pajak penghasilan badan 4.289.740 3.694.615 Corporate income taxes -
- Pajak lain-lain 13.485.012 10.714.257 Other taxes -
Aset pajak tangguhan 2.279.384 9.114.474 Deferred tax assets
Aset tidak lancar lain-lain 1.601.181 14.109 Other non-current assets
Total aset tidak lancar 508.006.504 217.135.033 Total non-current assets
TOTAL ASET 808.069.892 420.562.049 TOTAL ASSETS
113
582
Page 583
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 39. SUPPLEMENTARY FINANCIAL INFORMATION
(continued)
2025 2024
STATEMENT OF
LAPORAN POSISI KEUANGAN FINANCIAL POSITION
(lanjutan) (continued)
Operational Excellence For Reliable Aviation Services
LIABILITAS DAN EKUITAS/ LIABILITIES AND EQUITY/
(DEFISIENSI MODAL) (CAPITALDEFICIENCY)
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Trade payables
- Pihak berelasi 7.119.608 5.256.049 Related parties -
- Pihak ketiga 68.535.503 59.518.041 Third parties -
Utang pajak 5.098.073 8.308.779 Taxes payable
Akrual 57.807.220 50.482.603 Accruals
Utang lain-lain 1.905.430 2.748.038 Other payables
Liabilitas kontrak Contract liabilities
- Pihak berelasi 113.407.082 61.379.966 Related parties -
- Pihak ketiga 18.886.929 15.508.259 Third parties -
Pinjaman, bagian lancar 20.891.815 20.004.877 Borrowings, current portion
Liabilitas sewa, bagian lancar 3.366.773 6.481.082 Lease liabilities, current portion
Liabilitas imbalan kerja Short-term employee
jangka pendek 3.544.465 4.004.778 benefit liabilities
Total liabilitas jangka pendek 300.562.898 233.692.472 Total current liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang usaha Trade payables
- Pihak berelasi 2.110.480 2.635.490 Related parties -
- Pihak ketiga 5.129.262 8.743.176 Third parties -
Pinjaman 351.889.310 371.217.848 Borrowings
Liabilitas sewa 8.570.740 38.607.993 Lease liabilities
Liabilitas imbalan kerja Long-term employee
jangka panjang 25.421.110 23.732.676 benefit liabilities
Total liabilitas jangka panjang 393.120.902 444.937.183 Total non-current liabilities
TOTAL LIABILITAS 693.683.800 678.629.655 TOTAL LIABILITIES
114
583
Page 584
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 39. SUPPLEMENTARY FINANCIAL INFORMATION
(continued)
2025 2024
STATEMENT OF
LAPORAN POSISI KEUANGAN FINANCIAL POSITION
(lanjutan) (continued)
EKUITAS/ EQUITY/
(DEFISIENSI MODAL) (CAPITAL DEFICIENCY)
Ekuitas yang
diatribusikan kepada Equity attributable to
pemilik entitas induk owners of the parent
Modal saham - nilai nominal Share capital - Rp100
Rp100 per saham untuk par value per share
saham seri A dan nilai for series A shares and
nominal Rp25 per saham Rp25 par value per share
untuk saham seri B for series B shares
(31 Desember 2024: (December 31, 2024:
Rp100 per saham) Rp100 per shares)
Modal dasar - 28.233.511.500 Authorized - 28,233,511,500
saham seri A dan of series A shares and
287.065.954.000 287,065,954,000
saham seri B series B shares
Laporan Keuangan - Financial Report
(31 Desember 2024: (December 31, 2024:
100.000.000.000 saham) 100,000,000,000 shares)
Modal ditempatkan dan Issued and paid up
disetor - 28.233.511.500 capital - 28,233,511,500
saham seri A dan series A shares and
91.789.356.924 saham 91,789,356,924 series B
seri B (31 Desember 2024: shares (December 31, 2024:
28.233.511.500 saham) 356.883.826 219.015.655 28,233,511,500 shares)
Tambahan modal disetor 288.567.252 62.417.236 Additional paid-in capital
Uang muka atas modal saham - 25.909.891 Advance for share capital
Rugi komprehensif lain (15.504.644) (15.900.891) Other comprehensive loss
Saldo laba/ Retained earnings/
(akumulasi kerugian) (accumulated losses)
Dicadangkan 7.492.540 7.492.540 Appropriated
Belum dicadangkan (523.052.882) (557.002.037) Unappropriated
JUMLAH EKUITAS/ TOTAL EQUITY/
(DEFISIENSI MODAL) 114.386.092 (258.067.606) (CAPITAL DEFICIENCY)
JUMLAH LIABILITAS TOTAL LIABILITIES
DAN EKUITAS/ AND EQUITY/
(DEFISIENSI MODAL) 808.069.892 420.562.049 (CAPITAL DEFICIENCY)
115
584
Page 585
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 39. SUPPLEMENTARY FINANCIAL INFORMATION
(continued)
2025 2024
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR
PENGHASILAN LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
Operational Excellence For Reliable Aviation Services
Pendapatan 467.961.372 399.133.221 Revenue
Beban usaha: Operating expenses:
Beban pegawai (92.121.303) (93.544.713) Employee expenses
Beban material (144.798.797) (117.143.357) Material expenses
Beban subkontrak (114.287.534) (101.848.230) Subcontract expenses
Beban penyusutan (19.116.973) (18.489.054) Depreciation expenses
Beban operasional (32.110.834) (19.987.448) Operational expenses
Beban operasi lainnya, neto (5.242.331) (6.412.725) Other operating expenses, net
60.283.600 41.707.694
Penghasilan dari
restrukturisasi utang - 695.969 Income from debt restructuring
Kerugian dari Loss on payment
restrukturisasi pembayaran - (191.852) term restructuring
Penghasilan keuangan 880.387 332.743 Finance income
Beban keuangan (20.079.946) (20.029.376) Finance costs
(Beban)/penghasilan
lain-lain, neto (433.953) 2.147.374 Other (expenses)/income, net
Laba sebelum pajak penghasilan 40.650.088 24.662.552 Profit before income tax
Beban pajak penghasilan (6.700.933) 2.228.564 Income tax expense
Laba tahun berjalan 33.949.155 26.891.116 Profit for the year
Penghasilan/(rugi) Other comprehensive
komprehensif lain income/(loss)
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Keuntungan revaluasi Gain on revaluation
aset tetap, setelah pajak 1.126.682 544.612 of fixed asset, net of tax
Pengukuran kembali Remeasurement of post-
imbalan pascakerja, employment benefits,
setelah pajak (717.544) (70.179) net of tax
409.138 474.433
116
585
Page 586
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 39. SUPPLEMENTARY FINANCIAL INFORMATION
(continued)
2025 2024
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR
PENGHASILAN LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE
(lanjutan) INCOME (continued)
Pos yang akan Item that will be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Selisih kurs karena Exchange differences
penjabaran due to financial statement
laporan keuangan (12.891) (21.631) translation
Penghasilan komprehensif Other comprehensive
lain tahun income for the
berjalan, setelah pajak 396.247 452.802 year, net of tax
Jumlah penghasilan
komprehensif tahun Total comprehensive
berjalan 34.345.402 27.343.918 income for the year
Laporan Keuangan - Financial Report
117
586
Page 587
The original consolidated financial statements
included herein are in Indonesian language.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 39. SUPPLEMENTARY FINANCIAL INFORMATION (continued)
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Rugi komprehensif lain/Other comprehensive loss Saldo laba/
(akumulasi kerugian)/ Jumlah
Surplus/ Translasi Retained earnings/ ekuitas/
Uang (defisit) mata uang (accumulated losses) (defisiensi
muka atas Tambahan revaluasi/ asing/ modal)/
modal saham/ modal disetor/ Imbalan kerja/ Revaluation Foreign Belum Total equity/
Modal saham/ Advance for Additional Employee surplus/ currency Jumlah/ Dicadangkan/ dicadangkan/ (capital
Share capital share capital paid-in capital benefits (deficit) translation Total Appropriated Unappropriated deficiency)
Saldo per Balance as at
31 Desember 2023 219.015.655 - 62.417.236 (21.953.756) 5.625.676 (25.613 ) (16.353.693) 7.492.540 (583.893.153 ) (311.321.415 ) December 31, 2023
Uang muka atas modal
saham - 25.909.891 - - - - - - 25.909.891 Advance for share capital
Laba tahun berjalan - - - - - - - - 26.891.116 26.891.116 Profit for the year
Penghasilan/(rugi) Other comprehensive
komprehensif lain: income/(loss):
Keuntungan revaluasi
aset tetap, Gain on revaluation
setelah pajak - - - - 544.612 - 544.612 - - 544.612 of fixed asset, net of tax
Pengukuran kembali Remeasurement of
imbalan pascakerja, post-employment
setelah pajak - - - (70.179) - - (70.179) - - (70.179) benefits, net of tax
Selisih kurs karena Exchange differences
penjabaran due to financial
laporan keuangan - - - - - (21.631) (21.631) - - (21.631) statement translation
Saldo per Balance as at
31 Desember 2024 219.015.655 25.909.891 62.417.236 (22.023.935) 6.170.288 (47.244) (15.900.891) 7.492.540 (557.002.037 ) (258.067.606 ) December 31, 2024
Penerbitan saham 137.868.171 (25.909.891) 226.150.016 - - - - - - 338.108.296 Issuance of shares
Laba tahun berjalan - - - - - - - - 33.949.155 33.949.155 Profit for the year
Penghasilan/(rugi) Other comprehensive
komprehensif lain: income/(loss):
Keuntungan revaluasi
aset tetap, Gain on revaluation of
setelah pajak - - - - 1.126.682 - 1.126.682 - - 1.126.682 fixed asset, net of tax
Pengukuran kembali Remeasurement of
imbalan pascakerja, post-employment
setelah pajak - - - (717.544) - - (717.544) - - (717.544) benefits, net of tax
Selisih kurs karena Exchange differences
penjabaran due to financial
laporan keuangan - - - - - (12.891) (12.891) - - (12.891) statement translation
Saldo per Balance as at
31 Desember 2025 356.883.826 - 288.567.252 (22.741.479) 7.296.970 (60.135) (15.504.644) 7.492.540 (523.052.882) 114.386.092 December 31, 2025
Operational Excellence For Reliable Aviation Services PT Garuda Maintenance Facility Aero Asia Tbk
587
118
Page 588
The original consolidated financial statements
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
39. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 39. SUPPLEMENTARY FINANCIAL INFORMATION
(continued)
2025 2024
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 477.966.414 373.189.437 Cash receipts from customers
Pembayaran kas kepada Cash paid to suppliers
pemasok dan lainnya (303.844.945) (257.690.838) and others
Pembayaran kepada karyawan (87.041.449) (83.219.047) Cash paid to employees
Kas yang diperoleh Cash generated
dari operasi 87.080.020 32.279.552 from operations
Pembayaran beban keuangan (13.505.320) (14.706.934) Finance costs paid
Penerimaan pengembalian pajak 5.323.014 - Receipts of tax refund
Pembayaran pajak
penghasilan badan (1.446.319) (1.623.888) Corporate income taxes paid
Pembayaran pajak lain-lain (13.034.493) (1.720.412) Other taxes paid
Arus kas neto yang diperoleh Net cash flows generated
dari aktivitas operasi 64.416.902 14.228.318 from operating activities
Laporan Keuangan - Financial Report
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penempatan kas
dan setara kas yang Placements of restricted
dibatasi penggunaannya (1.886.331) (738.500) cash and cash equivalents
Pencairan kas
dan setara kas yang Withdrawals of restricted
dibatasi penggunaannya 816.772 - cash and cash equivalents
Penerimaan pendapatan
keuangan 759.578 330.649 Finance income received
Pembelian aset tetap (3.205.304) (3.701.851) Purchases of fixed assets
Penambahan uang muka atas Additions in advances for the
pembelian aset tetap (1.026.828) - purchase of fixed assets
Penempatan deposito berjangka (21.985) - Placements of time deposits
Arus kas neto yang digunakan Net cash flows used in
untuk aktivitas investasi (4.564.098) (4.109.702) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Pembayaran pinjaman Repayments of long-term
jangka panjang (20.004.877) (10.874.438) borrowings
Pembayaran liabilitas sewa (12.533.950) (7.335.777) Repayments of lease liabilities
Penerimaan atas penerbitan Proceeds from issuance of
saham seri B 2.153.224 - series B shares
Arus kas neto yang digunakan Net cash flows used in
untuk aktivitas pendanaan (30.385.603) (18.210.215) financing activities
119
588
Page 589
The original consolidated financial statements
PT Garuda Maintenance Facility Aero Asia Tbk
included herein are in Indonesian language.
PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Dinyatakan dalam Dolar AS, (Expressed in US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
39. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 39. SUPPLEMENTARY FINANCIAL INFORMATION
(continued)
2025 2024
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
(lanjutan) (continued)
Operational Excellence For Reliable Aviation Services
KENAIKAN/(PENURUNAN) NET INCREASE/(DECREASE)
NETO KAS DAN IN CASH AND
SETARA KAS 29.467.201 (8.091.599) CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 12.315.505 20.829.919 AT BEGINNING OF YEAR
Pengaruh perubahan kurs Effect of foreign currency
mata uang asing (1.720.036) (422.815) exchange rate changes
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 40.062.670 12.315.505 AT END OF YEAR
120
589
Page 590
2025 Integrated Report Laporan Terintegrasi OPERATIONAL EXCELLENCE FOR RELIABLE AVIATION SERVICES Alamat Kantor Lantai 2, Lobby Selatan Hanggar 4, PT Garuda Maintenance Facility Aero Asia Tbk, Area Perkantoran Bandar Udara Internasional Soekarno-Hatta (CGK), Desa/Kelurahan Pajang, Kec. Benda, Kota Tangerang, Provinsi Banten, Kode Pos: 15125 P : +62 215508717 E : corporatecommunications@gmf-aeroasia.co.id w: www.gmf-aeroasia.co.id
Names mentioned 100 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Ministry of Defense
p.7 ×6
unresolved
org
Kementerian Pertahanan
p.7 ×2
unresolved
person
Penawaran Umum Obligasi
· Komisaris
p.8
unresolved
org
Asia Tbk
p.8 ×3
unresolved
org
PT Garuda
p.8 ×5
unresolved
org
Transaksi Dengan Pihak Maintenance Facility Aero Asia Tbk
p.8
unresolved
org
Professionals Maintenance Facility Aero Asia Tbk
p.8
unresolved
org
Maintenance Facility Aero Asia Tbk
p.8 ×3
unresolved
—
Secara Berkesinambungan
· Akuntan Publik
p.9
unresolved
org
PT Garuda Maintenance Facility
p.10 ×3
unresolved
org
Garuda Maintenance Facility
05 | Aero Asia
p.10
unresolved
org
Aero Asia Tbk
p.10 ×2
unresolved
org
Financial Services Authority
p.10 ×3
unresolved
org
Garuda Maitenance Facility Aero Asia Tbk
p.13 ×2
unresolved
org
Indonesia Stock Exchange
p.22 ×3
unresolved
org
PT Angkasa Pura Indonesia
p.22 ×9
unresolved
org
Pusat Statistik
p.31 ×2
unresolved
person
Sugiharto Prapto
· Komisaris
p.35 ×2
unresolved
person
ANDI
02
FAHRURROZI
p.36
unresolved
org
Garuda
03 | Maintenance Facility Aero Asia
p.48
unresolved
org
PT Garuda Maintenance
p.48 ×4
unresolved
org
Facility Aero Asia Tbk
p.48 ×4
unresolved
org
PT Garuda Maintenance Expanding Global Footprint
p.49
unresolved
org
Base Management
· Direktur
p.49
unresolved
person
Line Operation
· Direktur Keuangan
p.49 ×2
unresolved
org
Minister of Justice
p.52
unresolved
org
PT Aero Wisata WILAYAH OPERASIONAL OPERATIONAL AREA BTJ
p.55
unresolved
person
Notary Arry Supratno
p.56 ×2
unresolved
person
Notary Shanti Indah Lestari
p.56
unresolved
org
Garuda Maintenance AeroAsia Tbk.
p.57 ×2
unresolved
org
Facility AeroAsia Tbk.
p.57
unresolved
org
Ministry of Finance
p.58 ×2
unresolved
org
PT Angkasa
p.58 ×3
unresolved
org
PT GMF AeroAsia. Becoming
p.59
unresolved
org
PT GMF AeroAsia.
p.59
unresolved
org
Milik Negara
p.62
unresolved
person
Minister of SOEs No. SE-
p.62
unresolved
org
PT Kilang Pertamina Internasional The Best Quality Aspect
p.66
unresolved
org
Directorate General of Civil
p.67 ×2
unresolved
org
Ministry of Land
p.67
unresolved
org
Ministry of Transport
p.68
unresolved
org
Minister of Land
p.68
unresolved
org
Ministry of Transpor
p.68
unresolved
org
Directorate General of Civil Aviation
p.69
unresolved
org
PT Angkasa Pura GMF. Pelaksanaan PMHMETD
p.75
unresolved
person
Djumaryo
· Commissioner
p.78
unresolved
person
Base
· Direktur Base
p.78 ×4
unresolved
person
Salusra Satria
· Direktur Keuangan
p.78 ×2
unresolved
org
PT Garuda Maintenance Facility Aero
p.80 ×2
unresolved
org
PT Dirgantara Indonesia
p.80 ×2
unresolved
person
Age
· Commissioner
p.81 ×3
unresolved
org
PT Inti Keramik Alamasri
p.81 ×6
unresolved
org
PT Len Industri (Persero)
p.81 ×2
unresolved
org
Menteri Kebudayaan Republik Indonesia
p.82 ×2
unresolved
org
Minister of Culture
p.82 ×2
unresolved
org
Menteri Pertahanan Bidang Sosial Kementerian
p.83
unresolved
org
Minister of Defense
p.83
unresolved
org
Kementerian Pertahanan Republik Indonesia
p.83
unresolved
org
Ministry of Pertahanan Republik Indonesia
p.83
unresolved
person
Notary S.H.
p.85
unresolved
org
PT Sabre Travel Network Indonesia
p.88 ×2
unresolved
org
Indonesia (Persero) Tbk
p.88
unresolved
person
Shanti Indah Shanti Indah Lestari
· Notaris
p.89 ×23
unresolved
person
Lestari
p.89
unresolved
org
Bank BRI
p.89 ×6
unresolved
org
PT AGI
p.92
unresolved
org
PT Angkasa Pura Indonesia. Accordingly
p.103
unresolved
org
Government of the Republic of Indonesia
p.103 ×3
unresolved
org
Kantor Akuntan Publik Purwanto Susanti
p.164
unresolved
org
Kementerian Keuangan Pemerintah Republik
p.164
unresolved
org
Menteri Negara Badan Usaha Milik
p.181
unresolved
org
Minister of State-Owned Negara No. PER-
p.181
unresolved
org
Menteri Negeri BUMN No. PER-
p.181 ×2
unresolved
org
Minister of State-Owned Enterprises MBU
p.181
unresolved
—
SDK
· Komisaris
p.186
unresolved
person
Nomination
· Corporate Secretary
p.186
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